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 EAFRD
Modified by
Commission Regulation (EC) No 1233/2007of 22 October 2007amending Regulation (EC) No 885/2006 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 EAFRD, 32007R1233, October 23, 2007
Commission Regulation (EC) No 1034/2008of 21 October 2008amending Regulation (EC) No 885/2006 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 the EAFRD, 32008R1034, October 22, 2008
Commission Implementing Regulation (EU) No 375/2012of 2 May 2012amending Regulation (EC) No 885/2006 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 EAFRD, 32012R0375, May 3, 2012
Commission Delegated Regulation (EU) No 907/2014of 11 March 2014supplementing 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, securities and use of euro, 32014R0907, August 28, 2014
Commission Regulation (EC) No 885/2006of 21 June 2006laying 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 EAFRDTHE 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 policyOJ L 209, 11.8.2005, p. 1. Regulation as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42)., and in particular Article 42 thereof,Whereas:(1)Following the adoption of Regulation (EC) No 1 290/2005, new detailed rules should be laid down as regards the accreditation of paying agencies and other bodies as well as the clearance of the accounts of the European Agricultural Guarantee Fund (EAGF) and of the European Agricultural Fund for Rural Development (EAFRD). Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee SectionOJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation (EC) No 465/2005 (OJ L 77, 23.3.2005, p. 6). should therefore be repealed and replaced by a new Regulation.(2)Paying agencies should only be accredited by Member States if they comply with certain minimum criteria established at Community level. Those criteria should cover four basic areas: internal environment, control activities, information and communication, and monitoring. Member States should be free to lay down additional accreditation criteria to take account of any specific features of a paying agency.(3)Member States should be obliged to keep their paying agencies under constant supervision and to establish a system for the exchange of information on possible cases of non-compliance. A procedure should be put in place to deal with such cases, including the obligation to draw up a plan to remedy any identified deficiencies within a time limit to be determined. Expenditure effected by paying agencies whose accreditation is maintained by their Member State even though they have failed to implement such a remedial plan within the determined time limit should be subject to the conformity clearance procedure provided for in Article 31 of Regulation (EC) No 1290/2005.(4)Detailed rules should be laid down as regards the content and format of the statement of assurance referred to in Article 8(1)(c)(iii) of Regulation (EC) No 1290/2005.(5)The role of the coordinating body referred to in Article 6(3) of Regulation (EC) No 1290/2005 should be clarified and the criteria for its accreditation laid down.(6)In order to ensure that the certificates and reports to be drawn up by the certification bodies referred to in Article 7 of Regulation (EC) No 1290/2005 are of assistance to the Commission in the clearance of accounts procedure, their content should be specified.(7)In order to allow the Commission to clear the accounts pursuant to Article 30 of Regulation (EC) No 1290/2005, it is necessary to specify the content of the paying agencies’ annual accounts and to establish a date for the transmission of those accounts and other relevant documents to the Commission. The period during which the paying agencies must keep the supporting documents regarding all expenditure and assigned revenues at the disposal of the Commission should also be clarified.(8)Moreover, it should be specified that the Commission establishes the form and content of the accounting information which the paying agencies must forward to it. In this context, it is also appropriate to include in this Regulation the rules regarding the use of such accounting information presently set out in Commission Regulation (EC) No 2390/1999 of 25 October 1999 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the EAGGF Guarantee Section accounts as well as for monitoring and forecasting purposesOJ L 295, 16.11.1999, p. 1. Regulation as last amended by Regulation (EC) No 1359/2005 (OJ L 214, 19.8.2005, p. 11).. Regulation (EC) No 2390/1999 should therefore be repealed.(9)Detailed provisions should be laid down for both the procedure for the clearance of accounts provided for in Article 30 of Regulation (EC) No 1290/2005 and the conformity clearance procedure provided for in Article 31 of that Regulation, including a mechanism whereby the resulting amounts are, as the case may be, deducted from or added to one of the subsequent payments made to the Member States.(10)For the purpose of the conformity clearance procedure, Commission Decision 94/442/EC of 1 July 1994 setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee SectionOJ L 182, 16.7.1994, p. 45. Decision as last amended by Decision 2001/535/EC (OJ L 193, 17.7.2001, p. 25). set up a Conciliation Body and laid down rules for its composition and operation. For reasons of simplification, those rules should be included in this Regulation and, where necessary, adapted. Decision 94/442/EC should therefore be repealed.(11)If a paying agency accredited under Regulation (EC) No 1663/95 assumes responsibilities after 16 October 2006 for which it was not responsible before that date, a new accreditation according to the criteria laid down in this Regulation covering these new responsibilities is necessary. As a transitional measure it should be possible for the adaptation of the accreditation to take place before 16 October 2007.(12)The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds,HAS ADOPTED THIS REGULATION: