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Commission Implementing Decision (EU) 2017/926 of 29 May 2017 on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for financial year 2016 (notified under document C(2017) 3583)

EU Decision 2017/926 · Adopted 29 May 2017 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Implementing Decision (EU) 2017/926

of 29 May 2017

on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for financial year 2016

(notified under document C(2017) 3583)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008f1, and in particular Article 51 thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

(1)

Pursuant to Article 51 of Regulation (EU) No 1306/2013, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and an audit opinion regarding the completeness, accuracy and veracity of the accounts and the reports established by the certification bodies, has to clear the accounts of the paying agencies referred to in Article 7 of that Regulation.

(2)

In accordance with Article 39 of Regulation (EU) No 1306/2013 the agricultural financial year begins on 16 October of year N-1 and ends on 15 October of year N. When clearing the accounts for financial year 2016, for the purpose of aligning the reference period for European Agricultural Fund for Rural Development (EAFRD) expenditure with that of the European Agricultural Guarantee Fund (EAGF), account should be taken of expenditure incurred by the Member States between 16 October 2015 and 15 October 2016, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014f2.

(3)

The second subparagraph of Article 33(2) of Implementing Regulation (EU) No 908/2014 provides that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in the first subparagraph of Article 33(1) of that Regulation, are to be established by deducting the intermediate payments for the financial year concerned from the expenditure recognised for that year in accordance with Article 33(1). The Commission is to deduct that amount from or add it to the next intermediate payment.

(4)

The Commission has checked the information submitted by the Member States and has communicated the results of its checks to the Member States before 30 April 2017, along with the necessary amendments.

(5)

For certain paying agencies, the annual accounts and the accompanying documents permit the Commission to take a decision on the completeness, accuracy and veracity of the annual accounts submitted.

(6)

The information submitted by certain other paying agencies requires additional inquiries and their accounts cannot therefore be cleared in this Decision.

(7)

In accordance with Article 83 of Regulation (EU) No 1303/2013 of the European Parliament and of the Councilf3 the deadline for interim payments, as the one laid down in Article 36(5) of Regulation (EU) No 1306/2013, may be interrupted for a maximum period of six months in order to carry out additional verifications following information received that these payments are linked to an irregularity having serious financial consequences. In adopting this Decision, the Commission should take into account the amounts interrupted in order to avoid making any inappropriate or untimely payments.

(8)

Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to attach to the annual accounts that they have to submit to the Commission, pursuant to Article 29 of Implementing Regulation (EU) No 908/2014, a certified table reflecting the amounts to be borne by them under Article 54(2) of Regulation (EU) No 1306/2013. Rules on the application of the Member States' obligation to report the amounts to be recovered are laid down in Implementing Regulation (EU) No 908/2014. Annex II to Implementing Regulation (EU) No 908/2014 sets out the model of the table that Member States have to use to provide information about amounts to be recovered. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively.

(9)

Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide not to pursue recovery. Such a decision may be taken only if the costs already and likely to be incurred total more than the amount to be recovered, or if the recovery proves impossible owing to the insolvency recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has been taken within four years from the date of recovery request, or within eight years where the recovery is taken before the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which a particular Member State decided not to pursue recovery and the grounds for its decision are shown in the summary report referred to in Article 54(4) in conjunction with point (c)(iv) of Article 102(1) of Regulation (EU) No 1306/2013. Therefore, such amounts should not be charged to the Member States concerned and are consequently to be borne by the Union budget.

(10)

Article 36(3)(b) of Regulation (EU) No 1306/2013 provides that intermediate payments are to be made without overrun of the total financial programmed EAFRD contribution. Pursuant to Article 23(2) of Implementing Regulation (EU) No 908/2014, where the combined total of declarations of expenditure exceeds the total programmed contribution for a rural development programme, the amount to be paid shall be capped at the programmed amount, without prejudice to the ceiling provided for in Article 34(2) of Regulation (EU) No 1306/2013. The capped amount will be subject to a later reimbursement by the Commission following the adoption of the amended financial plan or at the closure of the programming period.

(11)

In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision is without prejudice to the decisions the Commission may take subsequently to exclude from Union financing expenditure not effected in accordance with Union rules,

HAS ADOPTED THIS DECISION:

Annotations to the whole text

Footnotes

f1

OJ L 347, 20.12.2013, p. 549.

f2

Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59).

f3

Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. 4Article 4
  5. 5Article 5
  6. Annex ICLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2016
  7. Annex IICLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
  8. Annex IIICLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
  9. Annex IVCLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

1

With the exception of the paying agencies referred to in Article 2, the accounts of the Member States' paying agencies concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) in respect of financial year 2016 and relating to the 2014-2020 programming period, are hereby cleared.

The amounts recoverable from, or payable to, each Member State under each rural development programme pursuant to this Decision, are set out in Annex I.

2

For financial year 2016, the accounts of the Member States' paying agencies in respect of expenditure for Rural Development programmes financed by the EAFRD relating to the 2014-2020 programming period, as set out in Annex II, are not covered by this Decision and shall be the subject of a future clearance of accounts Decision.

3F1

The amounts to be charged to the Member States, as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 relating to the 2014-2020 programming period for the European Agricultural Fund for Rural Development (EAFRD), are set out in Annex III to this Decision.

The amounts to be charged to the Member States, as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 relating to the 2007-2013 programming period for the European Agricultural Fund for Rural Development, are set out in Annex IV to this Decision.

4

This Decision is without prejudice to future conformity clearance decisions that the Commission may take pursuant to Article 52 of Regulation (EU) No 1306/2013 to exclude from Union financing expenditure not effected in accordance with Union rules.

5

This Decision is addressed to the Member States.

Annex ICLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2016

Approved programmes with declared expenditure for EAFRD 2014-2020

(in EUR)
MSCCIExpenditure 2016CorrectionsTotalNon-reusable amountsAccepted amount cleared for FY 2016Interim payments reimbursed to the Member State for the financial yearAmount to be recovered from (–) of paid to (+) the Member State
iiiiii = i + iiivv = iii – ivvivii = v – vi
AT2014AT06RDNP001394 613 682,010,00394 613 682,010,00394 613 682,01394 627 586,29– 13 904,28
BE2014BE06RDRP00111 217 225,240,0011 217 225,240,0011 217 225,2411 217 202,4722,77
BE2014BE06RDRP00223 512 531,260,0023 512 531,260,0023 512 531,2623 421 235,1191 296,15
CY2014CY06RDNP0017 177 698,670,007 177 698,670,007 177 698,677 177 698,670,00
CZ2014CZ06RDNP001203 695 541,970,00203 695 541,970,00203 695 541,97203 749 714,2– 54 172,23
DE2014DE06RDRN001729 267,40,00729 267,40,00729 267,4729 267,40,00
DE2014DE06RDRP00362 322 120,750,0062 322 120,750,0062 322 120,7562 322 145,57– 24,82
DE2014DE06RDRP004172 856 431,530,00172 856 431,530,00172 856 431,53172 856 431,530,00
DE2014DE06RDRP00757 190 495,80,0057 190 495,80,0057 190 495,857 190 535,13– 39,33
DE2014DE06RDRP01024 377 087,840,0024 377 087,840,0024 377 087,8424 377 092,28– 4,44
DE2014DE06RDRP01132 907 654,460,0032 907 654,460,0032 907 654,4632 907 654,460,00
DE2014DE06RDRP01276 820 996,40,0076 820 996,40,0076 820 996,476 820 996,40,00
DE2014DE06RDRP01525 364 258,930,0025 364 258,930,0025 364 258,9325 364 402,89– 143,96
DE2014DE06RDRP01715 188 966,330,0015 188 966,330,0015 188 966,3315 188 966,330,00
DE2014DE06RDRP0181 122 058,90,001 122 058,90,001 122 058,91 122 059,13– 0,23
DE2014DE06RDRP01946 901 778,470,0046 901 778,470,0046 901 778,4746 901 778,470,00
DE2014DE06RDRP02022 191 251,750,0022 191 251,750,0022 191 251,7522 191 251,750,00
DE2014DE06RDRP02133 053 627,560,0033 053 627,560,0033 053 627,5633 053 642,15– 14,59
DE2014DE06RDRP02359 151 936,460,0059 151 936,460,0059 151 936,4659 152 385,47– 449,01
EE2014EE06RDNP00183 763 325,160,0083 763 325,160,0083 763 325,1683 762 942,48382,68
ES2014ES06RDNP0011 679 171,190,001 679 171,190,001 679 171,191 679 171,170,02
ES2014ES06RDRP0015 496 839,180,005 496 839,180,005 496 839,185 496 838,240,94
ES2014ES06RDRP00237 077 404,250,0037 077 404,250,0037 077 404,2537 092 637,71– 15 233,46
ES2014ES06RDRP00320 156 350,320,0020 156 350,320,0020 156 350,3220 156 569,08– 218,76
ES2014ES06RDRP00611 977 164,850,0011 977 164,850,0011 977 164,8511 977 164,670,18
ES2014ES06RDRP00763 042 503,150,0063 042 503,150,0063 042 503,1563 042 487,4915,66
ES2014ES06RDRP008104 694 374,060,00104 694 374,060,00104 694 374,06104 694 339,5934,47
ES2014ES06RDRP00918 159 285,510,0018 159 285,510,0018 159 285,5118 159 284,730,78
ES2014ES06RDRP01069 712 131,940,0069 712 131,940,0069 712 131,9469 712 103,7328,21
ES2014ES06RDRP0118 968 366,630,008 968 366,630,008 968 366,638 968 361,165,47
ES2014ES06RDRP013600 105,240,00600 105,240,00600 105,24600 105,240,00
ES2014ES06RDRP01410 158 590,260,0010 158 590,260,0010 158 590,2610 158 590,34– 0,08
ES2014ES06RDRP0151 396 864,030,001 396 864,030,001 396 864,031 396 863,960,07
ES2014ES06RDRP01610 831 079,130,0010 831 079,130,0010 831 079,1310 831 075,793,34
ES2014ES06RDRP017572 742,760,00572 742,760,00572 742,76572 742,78– 0,02
FI2014FI06RDRP001276 722 315,790,00276 722 315,790,00276 722 315,79276 723 200,4– 884,61
FI2014FI06RDRP0022 429 758,60,002 429 758,60,002 429 758,62 429 700,3358,27
FR2014FR06RDRP0012 988 759,40,002 988 759,40,002 988 759,42 957 165,4131 593,99
FR2014FR06RDRP0024 496 477,920,004 496 477,920,004 496 477,923 149 987,01 346 490,92
FR2014FR06RDRP003160 522,50,00160 522,50,00160 522,5160 522,50,00
FR2014FR06RDRP0041 961 758,50,001 961 758,50,001 961 758,51 961 758,50,00
FR2014FR06RDRP006742 077,630,00742 077,630,00742 077,63742 077,630,00
FR2014FR06RDRP011748 211,60,00748 211,60,00748 211,6748 211,60,00
FR2014FR06RDRP0213 257 086,650,003 257 086,650,003 257 086,653 257 086,640,01
FR2014FR06RDRP0225 007 595,090,005 007 595,090,005 007 595,095 007 595,1– 0,01
FR2014FR06RDRP0232 965 676,210,002 965 676,210,002 965 676,212 965 676,210,00
FR2014FR06RDRP0243 141 568,370,003 141 568,370,003 141 568,373 141 568,350,02
FR2014FR06RDRP0254 704 210,630,004 704 210,630,004 704 210,634 704 210,620,01
FR2014FR06RDRP0266 069 326,250,006 069 326,250,006 069 326,256 069 326,240,01
FR2014FR06RDRP0311 959 740,540,001 959 740,540,001 959 740,541 959 740,520,02
FR2014FR06RDRP04116 176 639,00,0016 176 639,00,0016 176 639,016 176 639,00,00
FR2014FR06RDRP0421 782 803,980,001 782 803,980,001 782 803,981 782 804,0– 0,02
FR2014FR06RDRP0434 152 955,010,004 152 955,010,004 152 955,014 152 955,00,01
FR2014FR06RDRP05210 028 763,060,0010 028 763,060,0010 028 763,0610 028 763,060,00
FR2014FR06RDRP05310 108 941,190,0010 108 941,190,0010 108 941,1910 108 941,170,02
FR2014FR06RDRP0543 949 152,670,003 949 152,670,003 949 152,673 949 152,670,00
FR2014FR06RDRP07216 954 868,480,0016 954 868,480,0016 954 868,4816 809 433,2145 435,28
FR2014FR06RDRP07311 637 963,980,0011 637 963,980,0011 637 963,9811 637 964,0– 0,02
FR2014FR06RDRP07459 381 844,550,0059 381 844,550,0059 381 844,5559 381 844,540,01
FR2014FR06RDRP08211 369 813,190,0011 369 813,190,0011 369 813,1911 515 248,44– 145 435,25
FR2014FR06RDRP08310 010 501,310,0010 010 501,310,0010 010 501,3110 010 501,32– 0,01
FR2014FR06RDRP0918 143 765,760,008 143 765,760,008 143 765,768 143 765,750,01
FR2014FR06RDRP0937 126 189,160,007 126 189,160,007 126 189,167 126 189,130,03
GR2014GR06RDNP001230 990 348,260,00230 990 348,260,00230 990 348,26227 838 948,923 151 399,34
HR2014HR06RDNP001130 642 964,350,00130 642 964,350,00130 642 964,35130 639 186,683 777,67
IE2014IE06RDNP001203 978 965,760,00203 978 965,760,00203 978 965,76203 874 746,85104 218,91
IT2014IT06RDRP00223 598 305,440,0023 598 305,440,0023 598 305,4423 598 305,61– 0,17
IT2014IT06RDRP00318 415 132,140,0018 415 132,140,0018 415 132,1418 415 131,30,84
IT2014IT06RDRP00715 958 139,980,0015 958 139,980,0015 958 139,9815 958 139,980,00
IT2014IT06RDRP0095 113 543,780,005 113 543,780,005 113 543,785 113 544,07– 0,29
IT2014IT06RDRP01015 473 747,310,0015 473 747,310,0015 473 747,3115 473 744,143,17
IT2014IT06RDRP0116 334 019,370,006 334 019,370,006 334 019,376 334 019,370,00
IT2014IT06RDRP01444 056 725,370,0044 056 725,370,0044 056 725,3744 056 724,920,45
LT2014LT06RDNP001172 813 966,780,00172 813 966,780,00172 813 966,78172 814 543,54– 576,76
LU2014LU06RDNP0016 945 887,80,006 945 887,80,006 945 887,86 894 391,951 495,9
LV2014LV06RDNP001106 305 810,490,00106 305 810,490,00106 305 810,49106 305 810,490,00
NL2014NL06RDNP00133 528 096,930,0033 528 096,930,0033 528 096,9333 522 811,535 285,4
PL2014PL06RDNP001454 725 264,810,00454 725 264,810,00454 725 264,81454 725 811,72– 546,91
PT2014PT06RDRP00133 792 756,650,0033 792 756,650,0033 792 756,6533 792 752,983,67
PT2014PT06RDRP002459 290 424,10,00459 290 424,10,00459 290 424,1459 412 567,54– 122 143,44
PT2014PT06RDRP0038 011 226,050,008 011 226,050,008 011 226,058 035 597,87– 24 371,82
RO2014RO06RDNP001556 145 121,6– 5 775 525,93550 369 595,670,00550 369 595,67550 349 470,6320 125,04
SE2014SE06RDNP001190 974 384,340,00190 974 384,340,00190 974 384,34190 974 572,33– 187,99
SI2014SI06RDNP00176 080 128,110,0076 080 128,110,0076 080 128,1176 097 194,09– 17 065,98
UK2014UK06RDRP001513 071 267,070,00513 071 267,070,00513 071 267,07517 978 181,25– 4 906 914,18
UK2014UK06RDRP00228 130 955,880,0028 130 955,880,0028 130 955,8828 141 699,67– 10 743,79
UK2014UK06RDRP00326 493 385,2– 3 253,2126 490 131,990,0026 490 131,9926 179 831,75310 300,24
UK2014UK06RDRP00441 128 704,540,0041 128 704,540,0041 128 704,5441 128 712,45– 7,91

Annex IICLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

List of the Paying Agencies and programmes for which the accounts are disjoined and are subject of a later clearance decision

Member StatePaying AgencyProgramme
BulgariaState Fund Agriculture2014BG06RDNP001
DenmarkDanish AgriFish Agency2014DK06RDNP001
FranceOffice du Développement Agricole et Rural de Corse2014FR06RDRP094
HungaryAgriculture and Rural Development Agency2014HU06RDNP001
ItalyAgenzia per le Erogazioni in Agricoltura

2014IT06RDRP001

2014IT06RDRP004

2014IT06RDRP005

2014IT06RDRP006

2014IT06RDRP008

2014IT06RDRP012

2014IT06RDRP013

2014IT06RDRP015

2014IT06RDRP016

2014IT06RDRP017

2014IT06RDRP019

2014IT06RDRP020

2014IT06RDRP021

2014IT06RDRN001

2014IT06RDNP001

Agenzia della regione Calabria per le Erogazioni in Agricoltura2014IT06RDRP018
MaltaAgriculture and Rural Payments Agency2014MT06RDNP001
SlovakiaAgricultural Paying Agency2014SK06RDNP001

Annex IIICLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

Corrections according to Article 54(2) of Regulation (EU) 1306/2013 f1

Only the corrections related to the 2014-2020 programming period are communicated in this decision.
Member StateCurrencyIn National currencyin EUR
ATEUR——
BEEUR——
BGBGN——
CYEUR——
CZCZK——
DEEUR——
DKDKK——
EEEUR——
ESEUR——
FIEUR——
FREUR——
GBGBP——
GREUR——
HRHRK——
HUHUF——
IEEUR——
ITEUR——
LTEUR——
LUEUR——
LVEUR——
MTEUR——
NLEUR——
PLPLN——
PTEUR——
RORON——
SESEK——
SIEUR——
SKEUR——

Annex IVCLEARANCE OF THE PAYING AGENCIES' ACCOUNTSF1

Corrections according to Article 54(2) of Regulation (EU) No 1306/2013 f1

Only the corrections related to the 2007-2013 programming period are communicated in this annex.

In respect of the paying agencies for which the accounts are disjoined, the reduction as laid down in Article 54(2) is to be applied once the accounts are proposed for clearance.

Member State Currency In National currency In EUR
AT EUR — —
BE EUR — —
BG f2 BGN — —
CY EUR — —
CZ CZK 36 969,05 —
DE EUR — 41 455,51
DK DKK —
EE EUR — 233 063,44
ES EUR — 260 699,62
FI EUR — 4 602,87
FR EUR — 601 073,78
UK GBP 9 169,51 —
EL EUR — 34 706,51
HR HRK — —
HU HUF — —
IE EUR — 179 494,91
IT EUR 67 180,48
LT EUR — —
LU EUR — —
LV EUR — 475,29
MT EUR — —
NL EUR — —
PL PLN 1 563 681,2 —
PT EUR — 22 273,99
RO RON 125 075,98 —
SE SEK 378 568,89 —
SI EUR — 497,82
SK EUR — —