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Commission Regulation (EC) No 884/2009 of 23 September 2009 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and EAFRD as well as for monitoring and forecasting purposes

EU Regulation No 884/2009 · Adopted 23 September 2009 · Extends to United Kingdom

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Commission Regulation (EC) No 884/2009

of 23 September 2009

laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and EAFRD as well as for monitoring and forecasting purposes

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policyf1, and in particular Article 42 thereof,

Whereas:

(1)

Article 8(1) of Commission Regulation (EC) No 885/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRDf2 provides that the form and content of the accounting information referred to in Article 7(1)(c) of that Regulation and the way it is to be forwarded to the Commission are to be established.

(2)

The form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the European Agricultural Guarantee Fund (EAGF) and of the European Agricultural Fund for Rural Development (EAFRD) as well as for monitoring and forecasting purposes are presently laid down in Commission Regulation (EC) No 941/2008f3.

(3)

The Annexes to Regulation (EC) No 941/2008 cannot be used for their intended purposes in the financial year 2010. Regulation (EC) No 941/2008 should therefore be repealed and replaced by a new regulation setting out the form and content of the accounting information for that financial year.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Agricultural Funds Committee,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Footnotes

f1

OJ L 209, 11.8.2005, p. 1.

f2

OJ L 171, 23.6.2006, p. 90.

f3

OJ L 258, 26.9.2008, p. 3.

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. Signature
  5. Annex IAnnex I
  6. Annex II: Technical specifications for the transfer of computer files to the EAGF and EAFRD from 16 October 2009
  7. INTRODUCTION
  8. 1Transfer medium
  9. Computer file structure
  10. 2.1Division 2.1
  11. 2.2Division 2.2
  12. 2.3Division 2.3
  13. 2.4The computer files must have the following characteristics:
  14. 2.5Division 2.5
  15. 2.6Division 2.6
  16. Annual declaration
  17. 3.1Division 3.1
  18. 3.2The files should have the characteristics as described under 2.4. Each line should contain the following fields (in this order):
  19. 3.3Files satisfying the rules will look like the following (example for financial year 2007):
  20. 3.4Division 3.4
  21. Explanation of differences
  22. 4.1Division 4.1
  23. 4.2The files should have the characteristics as described under 2.4. Each line should contain the following fields (in this order):
  24. 4.3The reconciliation code must be expressed by a three-character code corresponding to the following code list:
  25. 4.4Files satisfying the rules will look like the following (example for financial year 2008):
  26. 4.5Division 4.5
  27. Documentation (Code list)
  28. 5.1Division 5.1
  29. 5.2Division 5.2
  30. 5.3Division 5.3
  31. 6Data transfer
  32. Annex III
  33. Financial year 2010
  34. General remark: significance of the X, A and D codes used in Annex I
  35. 1DATA RELATING TO PAYMENTS:
  36. 1.1F100: name of paying agency
  37. 1.2F101: reference number of payment
  38. 1.3F103: type of payment
  39. 1.4F105: payment with sanction
  40. 1.5F105B: Cross-Compliance: reduction or exclusion from payments pursuant to Article 23 of Council Regulation (EC) No 73/2009
  41. 1.6F105C: amount (EUR) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks
  42. 1.7F106: amount in EUR
  43. 1.8F106A: public expenditure in EUR
  44. 1.9F107: currency unit
  45. 1.10F108: date of payment
  46. 1.11F109: budget code
  47. 1.12F110: marketing year or period
  48. 2DATA RELATING TO BENEFICIARY (APPLICANT):
  49. 2.1F200: identification code
  50. 2.2F201: name
  51. 2.3Division 2.3
  52. 2.4Division 2.4
  53. 2.5Division 2.5
  54. 2.6F205: holding in less-favoured region
  55. 2.7F207: region and sub-region in the Member State
  56. 2.8F211: delivery reference quantity
  57. 2.9F212: direct sales reference quantity
  58. 2.10F213: reference fat content
  59. 2.11F214: purchaser of milk
  60. 2.12F217: date of entry private storage
  61. 2.13F218: end date of private storage
  62. 2.14F220: identification code of the intermediate organisation
  63. 2.15F221: name of the intermediate organisation
  64. 2.16Division 2.16
  65. 2.17Division 2.17
  66. DATA RELATING TO DECLARATION/APPLICATION:
  67. 3.1F300: number of declaration/application
  68. 3.2F300B: date of application
  69. 3.3F301: number of contract/project (where applicable)
  70. 3.4F304: authorising office
  71. 3.5F305: number of certificate/licence
  72. 3.6F306: date of issue of the certificate/licence
  73. 3.7F307: office holding supporting documents
  74. DATA RELATING TO SECURITY:
  75. 4.1F402: amount of processing security (others than tender securities) in EUR
  76. 5DATA RELATING TO PRODUCTS:
  77. 5.1F500: product code/rural development sub-measure code
  78. 5.2F502: quantity paid (number of animals, hectares, etc.)
  79. 5.3F503: quantity covered by payment application lodged (quantity claimed)
  80. 5.4F508A: area covered by payment application lodged
  81. 5.5F508B: area covered by payment made
  82. 5.6F509A: area wrongly declared
  83. 5.7F510: Community regulation and article number
  84. 5.8F511: EAGF rate of aid (EUR) per unit of measurement
  85. 5.9F515: gross deliveries
  86. 5.10F517: actual fat content
  87. 5.11F518: adjusted deliveries
  88. 5.12F519: direct sales
  89. 5.13F519B: deliveries after administrative corrections (if any)
  90. 5.14F519C: direct sales after administrative corrections (if any)
  91. 5.15F520: quantities delivered over or under quotas
  92. 5.16F521: direct sales over or under quotas
  93. 5.17F522: additional levy due
  94. 5.18F523: interest due for late payment
  95. 5.19F531: total alcoholic strength by volume
  96. 5.20F532: natural alcoholic strength by volume
  97. 5.21F533: wine growing zone
  98. 6DATA RELATING TO INSPECTIONS:
  99. 6.1F600: on-the-spot inspection
  100. 6.2F601: date of inspection
  101. 6.3F602: application reduced
  102. 6.4F602B: recalculation of additional levy payable
  103. 6.5F603: reason for reduction
  104. 7DATA RELATING TO PAYMENT ENTITLEMENTS:
  105. 7.1F700: amount of payment entitlement in EUR
  106. 7.2F702: area covered by payment made
  107. A) Payment entitlements based on areas (normal entitlements)
  108. 7.4F703: amount in EUR of payment entitlement
  109. 7.5F703A: area covered by payment application lodged
  110. 7.6F703B: area determined
  111. 7.7F703C: area not found
  112. B) Set-aside entitlement
  113. 7.9F704: amount in EUR of payment entitlement
  114. 7.10F704A: area covered by payment application lodged
  115. 7.11F704B: area determined
  116. 7.12F704C: area not found
  117. C) Other entitlements like national reserve
  118. 7.14F706: amount in EUR of payment entitlement
  119. 7.15F706A: area covered by payment application lodged
  120. 7.16F706B: area determined
  121. 7.17F706C: area not found
  122. D) Payment entitlements subject to special conditions
  123. 7.19F707: amount in EUR of payment entitlement
  124. 7.20F707A: number of livestock units (LU) in the reference period
  125. 7.21F707B: number of livestock units (LU) declared
  126. 7.22F707C: number of livestock units (LU) determined
  127. ADDITIONAL DATA RELATING TO EXPORT REFUNDS:
  128. 8.1F800: net weight/quantity
  129. 8.2F800B: unit of measurement for field F800
  130. 8.3F801: application number (export refunds: SAD)
  131. 8.4F802: customs office of placing under customs supervision
  132. 8.5F802B: customs office of exit
  133. 8.6F804: export refund code
  134. 8.7F805: code for destination
  135. 8.8F808: date of advance fixing
  136. 8.9F809: last day of validity (advance fixing)
  137. 8.10F812: reference of the invitation to tender if applicable (advance fixing)
  138. 8.11F814: day of acceptance of payment declaration (COM-7)
  139. 8.12F816: date of acceptance of export declaration
  140. 8.13F816B: date of export from the EU territory
  141. 9Division 9
  142. Annex IV: Structure of EAFRD budget codes (F109)
  143. INTRODUCTION
  144. 1Budget code structure
  145. 2Example
  146. 3List of the EAFRD measures