
CHAPTER 1
Article 1 
This Regulation lays down certain specific requirements and rules on the shared management of expenditure and revenue under the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), the keeping of accounts and declarations of expenditure and revenue by the paying agencies, and the reimbursement of expenditure by the Commission under Regulation (EC) No 1290/2005.
Article 2 

1. Each paying agency shall keep a set of accounts covering only the expenditure and revenue referred to in Article 3(1), Article 4 and Article 34 of Regulation (EC) No 1290/2005 and the use of the funds made available to it to defray the corresponding expenditure. These accounts shall enable the financial data for the EAGF and the EAFRD to be distinguished and provided separately.
2. The paying agencies of the Member States which do not form part of the euro zone shall keep accounts covering the amounts expressed in the currency in which the expenditure was incurred and the revenue received. However, to enable all their expenditure and revenue to be consolidated, they must be able to provide the corresponding data in national currency and in euro.However, for EAGF expenditure and revenue other than that referred to in Article 45(2) of Regulation (EC) No 1290/2005, Member States unable to introduce an accounting system meeting these requirements by 16 October 2006 may, after having informed the Commission thereof by 15 September 2006 at the latest, postpone that deadline to 16 October 2007.
CHAPTER 2
Article 3 
Member States shall collect and keep available for the Commission information on total expenditure effected and assigned revenue received each week as follows:

((a)) by the third working day of each week at the latest, information on total expenditure effected and assigned revenue received from the beginning of the month until the end of the preceding week;
((b)) by the third working day of the month at the latest, where the week runs over two months, information on total expenditure effected and assigned revenue received during the preceding month.
Article 4 

1. In accordance with Article 8(1)(c)(i) and (ii) of Regulation (EC) No 1290/2005, Member States shall send the Commission, electronically, the following information and documents, under the terms laid down in Articles 5 and 6 of this Regulation:
(a) by the third working day of each month at the latest, information on total expenditure effected and assigned revenue received during the preceding month, on the basis of the model in Annex I, and any information explaining any substantial difference between the estimates drawn up in accordance with paragraph 2(a)(iii) of this Article and expenditure effected and assigned revenue received;
(b) by the tenth day of each month at the latest, the declaration of expenditure referred to in Article 15(2) of Regulation (EC) No 1290/2005 covering the total amount of expenditure effected and assigned revenue received during the preceding month, and the total amount of expenditure effected and assigned revenue received relating to public storage, on the basis of the model in Annex II to this Regulation. However, the communication on expenditure effected and assigned revenue received between 1 and 15 October shall be sent by the 25th day of the same month.The declaration of expenditure shall include a breakdown of expenditure effected and assigned revenue by article of the nomenclature of the budget of the European Communities and, for the chapters relating to the audit of agricultural expenditure and to the assigned revenue, a further breakdown by item. However, where budgetary monitoring is subject to exceptional conditions, the Commission may request a more detailed breakdown;
(c) by the 20th day of each month at the latest, a set of documents permitting the booking to the Community budget of expenditure effected and assigned revenue received by the paying agency during the preceding month, with the exception of the set of documents permitting the booking of expenditure effected and assigned revenue received between 1 and 15 October, which shall be submitted by 10 November;
(d) by 20 May and 10 November of each year at the latest, in addition to the set of documents referred to in point (c), the amounts withheld and used in accordance with Article 5(2) of Regulation (EC) No 1259/1999 and Article 3(1) of Regulation (EC) No 1655/2004.
2. The set of documents referred to in paragraph 1(c) shall consist of:
(a) a statement (T104, in Annex V), drawn up by each paying agency, broken down according to the nomenclature of the budget of the European Communities and by type of expenditure and revenue, on the basis of a detailed nomenclature made available to the Member States covering:
((i)) the expenditure effected and assigned revenue received during the preceding month,
((ii)) total expenditure effected and assigned revenue received from the beginning of the financial year until the end of the preceding month,
((iii)) estimates of expenditure and assigned revenue, covering, as appropriate:

— the current month and the following two months
only,
— the current month, the following two months and to the end of the financial year;
(b) a summary (T103, in Annex IV) of the data referred to in point (a), by Member State, for all that Member State’s paying agencies;
(c) a statement of any difference (T101, in Annex III) between the expenditure declared in accordance with paragraph 1 (b) and expenditure declared in accordance with point (a) of this paragraph together, where appropriate, with the reasons for such difference;
(d) the accounts evidencing expenditure and revenue relating to public storage, as referred to in Article 10(2) of Commission Regulation (EC) No 884/2006, presented in the form of tables (e. FAUDIT tables) in accordance with Annex III to that Regulation;
(e) tables (T106 to T109, in Annexes VI, VII, VIII and IX) supplementing those referred to in points (a) and (b) for the communications of 20 May and 10 November, as referred to in paragraph 1(d), showing the state of the accounts at the end of April and the end of the financial year, comprising:
— a communication of the amounts withheld by each paying agency under Articles 3 and 4 of Regulation (EC) No 1259/1999 or Article 1 of Regulation (EC) No 1655/2004, including any interest (T106 and T107),
— details of the use made by each paying agency of the corresponding amounts in accordance with Article 5(2) of Regulation (EC) No 1259/1999 or Article 3(1) of Regulation (EC) No 1655/2004 (T108),
— an overall summary for each Member State of the data referred to in the first and second indents of this point and the interest generated by unused funds (T109).
3. The summary of data (T103) provided for in paragraph 2(b) shall also be sent to the Commission on paper.
4. All the financial information required under this Article shall be communicated in euro.However:
— for the tables referred to in paragraph 2(e), Member States shall use the same currency as that used in the financial year in which the amounts were withheld,
— for the declarations of expenditure and of deductions referred to in Article 39(1)(a) and (b) of Regulation (EC) No 1290/2005, Member States shall use their national currency.Moreover, for the financial information on the 2007 financial year, other than that referred to in Article 45(2) of Regulation (EC) No 1290/2005, the Member States referred to in the second subparagraph of Article 2(2) of this Regulation shall make their communications in national currency.
Article 5 

1. Without prejudice to the special provisions on declarations of expenditure and revenue relating to public storage referred to in Article 6, expenditure and assigned revenue declared by the paying agencies in respect of a given month shall correspond to payments and receipts actually effected during that month.That expenditure and revenue shall be entered in the accounts of the EAGF budget in respect of financial year ‘N’ beginning on 16 October of year ‘N-1’ and ending on 15 October of year ‘N’.However:
(a) expenditure which may be paid prior to the implementation of the provision permitting it to be wholly or partially borne by the EAGF may be declared only:
— in respect of the month during which the provision in question was implemented;
or
— in respect of the month following implementation of that provision;
(b) assigned revenue which the Member State owes the Commission shall be declared in respect of the month during which the time limit for payment of the corresponding amounts, laid down in Community legislation, expires;
(c) corrections decided by the Commission under the clearance of accounts and the conformity clearance shall be deducted from or added to the monthly payments referred to, as appropriate, in Article 10(2) or Article 11(4) of Commission Regulation (EC) No 885/2006 directly by the Commission. However, the Member States shall include the amounts corresponding to these corrections in the declaration drawn up for the month for which the corrections are made.
2. Expenditure and assigned revenue shall be taken into consideration on the date on which the account of the paying agency was debited or credited. However, for payments, the date to be taken into consideration may be the date on which the agency concerned issued the payment document and sent it to a financial institution or to the beneficiary. Each paying agency shall use the same method throughout the financial year.
3. The expenditure to be declared shall not take into account the reductions applied under Article 1 of Regulation (EC) No 1655/2004.
4. Expenditure and assigned revenue declared in accordance with paragraph 1 may incorporate corrections to the amounts declared for previous months in the same financial year.Where corrections to assigned revenue lead, at paying agency level, to the declaration of negative revenue assigned for a budget line, surplus corrections shall be carried over to the following month. They shall, where appropriate, be settled when the accounts for the year concerned are cleared.
5. Payment orders which are not executed and payments debited to the account, then re-credited, shall be shown in the accounts as deductions from expenditure in respect of the month during which the failure to execute or the cancellation is reported to the paying agency.
6. Where payments due under the EAGF are encumbered by claims, they shall be deemed to have been effected in their entirety for the purpose of applying paragraph 1:
(a) on the date of the payment of the sum due to the beneficiary, if the claim is less than the expenditure settled;
(b) on the date of set-off, if the expenditure is less than or equal to the claim.
7. Cumulative data relating to expenditure and assigned revenue that can be charged to a specific financial year, to be submitted to the Commission by 10 November at the latest, may be corrected only in the annual accounts to be sent to the Commission in accordance with Article 8(1)(c)(iii) of Regulation (EC) No 1290/2005.
Article 6 
The operations to be taken into consideration for drawing up declarations of expenditure relating to public storage shall be those entered at the end of a given month in the accounts of the paying agency which have taken place from the beginning of the accounting year within the meaning of Article 2(3)(a) of Regulation (EC) No 884/2006 up to the end of that month.
Such declarations of expenditure shall comprise the values and amounts determined in accordance with Articles 6, 7 and 9 of Regulation (EC) No 884/2006 entered in the accounts by the paying agencies during the month following that to which the operations relate.
However:

((a)) in the case of operations carried out in the course of September, the values and amounts shall be entered in the accounts by the paying agencies by 15 October at the latest,
((b)) in the case of the overall depreciation amounts referred to in Article 4(1)(d) of Regulation (EC) No 884/2006, the amounts shall be entered in the accounts on the date laid down in the decision providing for them.
Article 7 

1. For drawing up their declarations of expenditure, Member States which do not form part of the euro zone shall apply the same exchange rate as that which they used to make payments to beneficiaries or receive revenue, in accordance with Commission Regulation (EC) No 2808/98 and the sectoral agricultural legislation.
2. In cases other than those referred to in paragraph 1, in particular for operations for which an operative event has not been laid down by the sectoral agricultural legislation, the applicable exchange rate shall be the last-but-one exchange rate established by the European Central Bank before the month in respect of which the expenditure or assigned revenue is declared.
3. The exchange rate referred to in paragraph 2 shall also apply to recoveries made collectively for a number of operations carried out before 16 October 2006, or 16 October 2007 where the second subparagraph of Article 2(2) applies.
Article 8 

1. On the basis of the data sent in accordance with Article 4(1)(b), the Commission shall adopt decisions and make the monthly payments, without prejudice to corrections to be taken into account in subsequent decisions and application of Article 17 of Regulation (EC) No 1290/2005.
2. If the Community budget has not been adopted by the beginning of the financial year, the monthly payments shall be granted as a percentage of the declarations of expenditure received from each Member State, laid down for each chapter of expenditure and within the limits laid down in Article 13 of Regulation (EC, Euratom) No 1605/2002. The Commission shall take the balance of amounts not reimbursed to the Member States into account in decisions on subsequent reimbursements.
3. If the advance commitments referred to in Article 150(3) of Regulation (EC, Euratom) No 1605/2002 exceed one half of the total corresponding appropriations for the current financial year, the monthly payments shall be granted as a percentage of the declarations of expenditure received from each Member State. The Commission shall take the balance of amounts not reimbursed to the Member States into account in decisions on subsequent reimbursements.
Article 9 

1. Monthly payments shall be reduced for any expenditure effected after the deadlines laid down, as follows:
(a) where expenditure effected after the deadlines is equal to 4 % or less of the expenditure effected before the deadlines, no reduction shall be made;
(b) above the threshold of 4 %, all further expenditure effected late shall be reduced in accordance with the following rules:
— for a delay of up to one month, expenditure shall be reduced by 10 %,
— for a delay of up to two months, expenditure shall be reduced by 25 %,
— for a delay of up to three months, expenditure shall be reduced by 45 %,
— for a delay of up to four months, expenditure shall be reduced by 70 %,
— for a delay of more than four months, expenditure shall be reduced by 100 %.
2. By way of derogation from paragraph 1, in the case of the direct payments referred to in Article 12 and Title III or, where applicable, in Title IVa of Council Regulation (EC) No 1782/2003 made in respect of year N, paid out after the deadlines laid down and after 15 October of year N+1, the following conditions shall apply:
(a) where the 4 % threshold referred to in paragraph 1(a) has not been used in full for payments made no later than 15 October of year N+1 and the remainder of the threshold exceeds 2 %, that remainder shall be reduced to 2 %;
(b) in any case, payments made in the course of financial year N+2 and subsequent years shall be eligible for the Member State concerned only up to the level of its national ceiling as provided for in Annexes VIII or VIIIa to Regulation (EC) No 1782/2003 or its annual financial envelope established in accordance with Article 143b(3) of that Regulation for the year preceding that of the financial year during which the payment is made, where applicable plus the amounts relating to the dairy premium and additional payments provided for in Articles 95 and 96 of that Regulation and the additional amount of aid provided for in Article 12 of that Regulation, less the percentage provided for in Article 10 of that Regulation and corrected by the adjustment provided for in Article 11 thereof, taking account of Article 12a of that Regulation and the amounts set in Article 4 of Commission Regulation (EC) No 188/2005;
(c) above the thresholds referred to in point (a), the expenditure concerned by this paragraph shall be reduced by 100 %.
3. The Commission shall apply a different time scale from those laid down in paragraphs 1 and 2, and/or lower reductions or none at all, if exceptional management conditions are encountered for certain measures or if justified reasons are advanced by the Member States.However, in the case of the payments referred to in paragraph 2, the first subparagraph of this paragraph shall apply within the ceilings referred to in point (b) of paragraph 2.
4. Checks on compliance with the deadlines, for the purposes of the monthly payments against booking of expenditure, shall be made twice each financial year:
— on expenditure effected by 31 March,
— on expenditure effected by 31 July.Any overrun of deadlines in August, September and October shall be taken into account in the accounts clearance decision referred to in Article 30 of Regulation (EC) No 1290/2005.
5. The Commission, having informed the Member States concerned, may defer the monthly payments to the Member States as provided for in Article 15(2) and (3) of Regulation (EC) No 1290/2005 where the communications referred to in Article 4 of this Regulation arrive late or contain discrepancies which necessitate further checks.
6. The reductions referred to in this Article and any other reductions applied under Article 17 of Regulation (EC) No 1290/2005 shall be applied without prejudice to the subsequent decision on conformity clearance, as referred to in Article 31 of that Regulation.
Article 10 

1. Articles 150 and 151 of Regulation (EC, Euratom) No 1605/2002 shall apply mutatis mutandis to the keeping of accounts of assigned revenue referred to in this Regulation.
2. In its decision on the monthly payments taken under Article 15(2) of Regulation (EC) No 1290/2005, the Commission shall pay the balance of the expenditure declared by each Member State, less the assigned revenue which that Member State has included in the same declaration of expenditure. This set-off shall be regarded as equivalent to collection of the corresponding revenue.
3. Commitment appropriations and payment appropriations generated by assigned revenue shall be open once this revenue has been assigned to budget lines. Assignment shall take place when the assigned revenue is entered into the accounts, within two months after receipt of the statements sent by the Member States, in accordance with the rules referred to in paragraph 1.
Article 11 

1. After approval of the monthly payments, the Commission shall place at the disposal of the Member States, within the framework of the budget appropriations, the funds needed to cover expenditure to be financed by the EAGF, less the corresponding amount of assigned revenue, in the account opened by each Member State.When the payments to be made by the Commission, minus the assigned revenue, lead to a negative amount for a Member State, the surplus deductions shall be carried over to the following months.
2. Each Member State shall notify to the Commission the name and number of the account referred to in paragraph 1 in accordance with the format made available to it by the Commission.
3. Where a Member State as referred to in the second subparagraph of Article 2(2) continues to make its declarations in national currency for the 2007 financial year, the exchange rate to be applied by the Commission for the corresponding payments shall be that applicable on the 10th of the month following the month for which the declaration is drawn up or, if no rate is quoted for that date, that of the first day preceding that date for which a rate is quoted.
Article 12 

1. The following sums shall be deemed to be assigned revenue in the same way as sums recovered following the occurrence of an irregularity or negligence as referred to in Article 32(1) of Regulation (EC) No 1290/2005:
(a) sums payable to the Community budget, which have been collected as a consequence of penalties or sanctions in accordance with specific rules laid down in sectoral agricultural legislation;
(b) amounts corresponding to reductions or exclusions of payments applied in accordance with the rules on cross-compliance laid down in Chapter 1 of Title II of Regulation (EC) No 1782/2003.
2. The rules laid down for assigned revenue other than that referred to in paragraph 1 shall apply mutatis mutandis. However, if the sums referred to in paragraph 1(a) have been withheld before the payment of the aid concerned by the irregularity or negligence, they shall be deducted from the corresponding expenditure.
CHAPTER 3
Article 13 

1. Each paying agency designated for a rural development programme shall keep accounts enabling all the operations for each programme and each measure to be identified. Such accounts shall include in particular:
(a) the amount of public expenditure and the amount of the Community contribution paid for each operation;
(b) the amounts to be recovered from beneficiaries for irregularities or negligence found,
(c) the amounts recovered, with an indication of the original operation.
2. To draw up their declarations of expenditure in euro, the paying agencies of the Member States which do not form part of the euro zone shall apply, for each payment or recovery operation, the last-but-one exchange rate established by the European Central Bank prior to the month in which the operations are registered in the accounts of the paying agency.
Article 14 
For each rural development programme, the Member States shall send the Commission, in accordance with Article 8(1)(c)(ii) of Regulation (EC) No 1290/2005, using the model in Annex X to this Regulation, twice per year, together with the declarations of expenditure to be sent by 31 January and 31 July at the latest, their forecasts of the amounts to be funded by the EAFRD for the current year, and an updated estimate of their funding requests for the following year.
Article 15 
The financing plan for each rural development programme shall lay down, in particular, the maximum amount of the EAFRD contribution, its annual breakdown, a breakdown by priority and measure and the co-financing rates applicable for each priority.
The financing plan shall enter into force after the rural development programme has been adopted by the Commission. Subsequent adjustments to the financing plan which do not require the adoption of a new decision by the Commission shall enter into force after validation of those adjustments, by means of the secure system for the exchange of information and documents between the Commission and the Member States introduced for the purposes of applying Regulation (EC) No 1698/2005. Adjustments to the financing plan which require the adoption of a new decision by the Commission shall enter into force after adoption of the new decision.
The financing plan for each rural development programme and any adjustments thereof shall be entered by the managing authority for that programme in the secure system for the exchange of information referred to in the second subparagraph.
Article 16 

1. The paying agencies shall make declarations of expenditure for each rural development programme. These declarations shall cover, for each rural development measure, the amount of eligible public expenditure for which the paying agency has actually paid the corresponding EAFRD contribution during the reference period.
2. Once the programme has been approved, Member States shall send the Commission, in accordance with Article 8(1)(c)(i) of Regulation (EC) No 1290/2005, their declarations of expenditure electronically in accordance with Article 18 of this Regulation by the following deadlines:
(a) by 30 April at the latest in the case of expenditure in the period 1 January to 31 March;
(b) by 31 July at the latest in the case of expenditure in the period 1 April to 30 June;
(c) by 10 November at the latest in the case of expenditure in the period 1 July to 15 October;
(d) by 31 January at the latest in the case of expenditure in the period 16 October to 31 December.
Expenditure declared in respect of a period may contain corrections to data declared in respect of the preceding declaration periods of the same financial year.However, if a rural development programme has not been approved by the Commission by 31 March 2007, all the expenditure carried out in anticipation by the paying agency under its own responsibility, during the periods preceding the adoption of this programme, shall be declared to the Commission in the first declaration of expenditure following the adoption of the programme.
3. Declarations of expenditure shall be drawn up in accordance with the model in Annex XI. In the case of rural development programmes covering regions benefiting from different rates of co-financing in accordance with Article 70(3) and (4) of Regulation (EC) No 1698/2005, the application shall include a separate table of expenditure for each type of region.
4. Where there are disagreements, differences of interpretation or inconsistencies relating to declarations of expenditure for a reference period, resulting in particular from the failure to communicate the information required under Regulation (EC) No 1698/2005 and its implementing rules, and these require further checks, the Member State concerned shall be required to provide additional information. Such information shall be provided by means of the secure system for the exchange of information referred to in the second subparagraph of Article 15 of this Regulation.The time limit for payment laid down in Article 26(5) of Regulation (EC) No 1290/2005 may in such cases be interrupted for all or part of the amount for which payment is claimed, from the date on which the request for information is sent until receipt of the information requested but no later than the date on which the declaration of expenditure for the following period is submitted.Where no solution is found within that time limit, the Commission may suspend or reduce payments in accordance with Article 27(3) of Regulation (EC) No 1290/2005.
5. Cumulative data relating to expenditure and assigned revenue that can be charged to a financial year, to be submitted to the Commission by 10 November at the latest, may be corrected only in the annual accounts to be sent to the Commission in accordance with Article 8(1)(c)(iii) of Regulation (EC) No 1290/2005.
Article 17 

1. The Community contribution to be paid in respect of the eligible public expenditure declared for each priority for each reference period shall be calculated on the basis of the financing plan in force on the first day of that period.
2. The amounts of the EAFRD contributions recovered from beneficiaries under the rural development programme concerned during each reference period shall be deducted from the amount to be paid by the EAFRD in the declaration of expenditure for that period.
3. The greater or lesser amounts resulting, where applicable, from the clearance of accounts carried out in accordance with the third subparagraph of Article 10(1) of Regulation (EC) No 885/2006 that may be re-used for the rural development programme shall be added to or deducted from the amount of the EAFRD contribution when the first declaration after the clearance of accounts decision is drawn up.
4. Without prejudice to the ceiling provided for in Article 24(4) of Regulation (EC) No 1290/2005, where the combined total of declarations of expenditure exceeds the total programmed for a rural development programme priority, the amount to be paid shall be capped at the amount programmed for that priority. Public expenditure excluded as a result may be taken into account in a subsequent declaration of expenditure provided that an adjusted financing plan has been submitted by the Member State and accepted by the Commission.
5. The Community contribution shall be paid by the Commission, subject to budget availabilities, into the account(s) opened by each Member State.Each Member State shall notify the Commission of the account name or numbers in accordance with the format made available to it by the Commission.
CHAPTER 4
Article 18 

1. The Commission shall set up computer systems enabling electronic exchanges of documents and information between it and the Member States for the communications and consultation of information provided for in Regulation (EC) No 1290/2005 and arrangements for their application. It shall inform the Member States of the general conditions for implementing these systems via the Committee on the Agricultural Funds.
2. The computer systems provided for in paragraph 1 shall be able to process in particular:
(a) the data required for financial transactions, in particular those relating to the monthly and annual accounts of the paying agencies, declarations of expenditure and revenue and transmission of the information and documents referred to in Articles 5, 11, 15 and 17 of this Regulation, Article 6 of Regulation (EC) No 885/2006 and Articles 2, 10 and 11 of Regulation (EC) No 884/2006;
(b) documents of common interest enabling the accounts to be monitored and the information and documents which the paying agency must make available to the Commission to be consulted;
(c) the Community texts and Commission guidelines on the financing of the common agricultural policy by authorities accredited and designated under Regulation (EC) No 1290/2005, and the guidelines on the harmonised application of the legislation concerned.
3. The form and content of the documents referred to in Articles 4, 14 and 17 of this Regulation, Article 7(1)(a), (b) and (d) of Regulation (EC) No 885/2006 and Articles 10 and 11 of Regulation (EC) No 884/2006 shall be laid down by the Commission on the basis of the models in Annexes II to XI of this Regulation, in Annexes II and III to Regulation (EC) No 885/2006 and in Annexe III to Regulation (EC) No 884/2006.These models shall be adapted and updated by the Commission, after having informed the Committee on the Agricultural Funds.
4. The computer systems provided for in paragraph 1 may contain the tools required for storing the data for and managing the accounts of the EAGF and EAFRD by the Commission, and those required for calculating flat-rate expenditure or expenditure requiring the use of uniform methods, in particular as regards financial costs and depreciation.
5. The data on financial transactions shall be communicated, entered and updated in the computer systems referred to in paragraph 1 under the responsibility of the paying agency, by the paying agency itself or by the body to which that function has been delegated, where applicable via the coordinating bodies accredited in accordance with the second subparagraph of Article 6(3) of Regulation (EC) No 1290/2005.
6. Where a document or procedure provided for in Regulation (EC) No 1290/2005 or the detailed rules for its application require the signature of an authorised person or the approval of a person at one or more of the stages of that procedure, the computer systems set up for the communication of these documents must make it possible to identify each person unambiguously and provide reasonable assurance that the contents of the documents, including as regards the stages of the procedure, cannot be altered, in accordance with Community legislation. As regards the declarations of expenditure and the statement of assurance annexed to the annual accounts referred to in Article 8(1)(c)(i) and (iii) of Regulation (EC) No 1290/2005, the documents sent electronically shall also be kept in their original form by the paying agencies or, where applicable, by the coordinating bodies accredited in accordance with Article 6(2) and (3) of that Regulation.
7. The electronic and digitised documents shall be kept for the whole of the period required under Article 9 of Regulation (EC) No 885/2006.
8. Where there is a malfunction in a computer system or no stable connection, the Member State may, with the prior approval of the Commission, send the documents in another form, under the conditions laid down by it.
CHAPTER 5
Article 19 

1. Amounts withheld in accordance with Articles 3 and 4 of Regulation (EC) No 1259/1999 or Article 1 of Regulation (EC) No 1655/2004 shall be credited by the Member State to a special account opened for each paying agency or to a special single account opened by each Member State. The accounts must allow identification of the origin of the credit in relation to the payment to the beneficiary of the aid in question.
2. Member States may redistribute the amounts collected as referred to in paragraph 1 to paying agencies of their choice with a view to their utilisation. Such amounts shall be credited to the account(s) referred to in paragraph 1, and used exclusively for financing the additional Community support referred to in Article 5(2) of Regulation (EC) No 1259/1999 or for the accompanying measures referred to in Article 1(3) of Regulation (EC) No 1655/2004.Any interest borne by the unused funds shall be added to the balance available at the end of each financial year and used to finance the same measures.
3. The paying agencies must keep accounts of expenditure on the measures referred to in paragraph 2 that are separate from the accounts of other expenditure on rural development, and the accounts must distinguish in respect of each payment between the national funding and the funding resulting from the application of Articles 3 and 4 of Regulation (EC) No 1259/1999 or Article 1 of Regulation (EC) No 1655/2004.
4. Amounts withheld in accordance with Articles 3 and 4 of Regulation (EC) No 1259/1999 or Article 1 of Regulation (EC) No 1655/2004 and any interest that they generate which have not been paid in accordance with Article 1 of Commission Regulation (EC) No 963/2001 or Article 3(1) of Regulation (EC) No 1655/2004 shall be deducted from the monthly payments when the Commission adopts its decision under Article 15(2) of Regulation (EC) No 1290/2005 on expenditure for October of the financial year concerned. Where applicable, the exchange rate to be used shall be that referred to in Article 7(2) of this Regulation.
Article 20 
Where a Member State plans payments by the Guarantee Section of the European Agricultural and Guidance Fund (EAGGF) until 31 December 2006 under the second sentence of Article 39(1)(a) of Regulation (EC) No 1290/2005 for rural development programmes in the programming period 2000-2006, that Member State shall submit a request to the Commission by 1 July 2006 at the latest, providing the relevant justification. The request shall set out the programme(s) and measures concerned.
Where the first paragraph is applied, the Member States shall inform the Commission by 31 January 2007 at the latest, for each programme and each measure, of the date on which the payments in respect of the EAGGF Guarantee Section were made.
Article 21 
Regulation (EC) No 296/96 and Decision C/2004/1723 of 26 April 2004 are repealed from 16 October 2006.
However, Regulation (EC) No 296/96, with the exception of Article 3(6a)(a) thereof, and Decision C/2004/1723 shall remain applicable as regards all expenditure effected by the Member States under the EAGGF Guarantee Section until 15 October 2006.
References to the repealed Regulation and Decision shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex XII.
Article 22 

1. This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
2. It shall apply from 16 October 2006 in the case of revenue received and expenditure effected by the Member States under the EAGF and EAFRD in respect of the 2007 and following financial years. However, Article 20 shall apply from the date of entry into force of this Regulation.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 21 June 2006.
For the Commission
Mariann FISCHER BOEL
Member of the Commission
ANNEX I
The header of the declaration comprises:


— an identifier of the message type and of the Member State transmitting the data. The identifier will be sent to you by the Commission;
— the period covered by the declaration;
— details of expenditure and revenue in the period concerned:
— overall amount before clearance;
— forecast before clearance;
— clearance;
— information on public storage.

The body of the declaration comprises:


— the identifier of the item or article;
— the amounts declared and the forecasts;
— an explanation of the differences between the amounts declared and the forecasts.

The end section of the declaration gives a checksum which is the total of all the amounts declared in the header and in the body of the declaration.

<I>[IDENTIFICATION]

<C>010<V>[BEGINDATE]/[ENDDATE] <C>020<V>[EXPENDITURE]

<C>030<V>[FORECAST]

<C>040<V>[CLEARANCE]

<C>050<V>[PUBLIC STORAGE]

<C>060<V>[ITEM]

<C>070<V>[AMOUNT]/[FORECAST]

<C>080<V>[DIFF1]/[DIFF2]/[DIFF3]/[DIFF4]

…

<C>060<V>[ITEM]

<C>070<V>[AMOUNT]/[FORECAST]

<C>080<V>[DIFF1]/[DIFF2]/[DIFF3]/[DIFF4]

<C>090<V>[CHECKSUM]


Name Format Description
Header of the declaration: occurrence of data = 1
[IDENTIFICATION] *  Identification code given by the Commission
[BEGINDATE] * Date (DDMMYYYY) Date on which declaration begins
[ENDDATE] * Date (DDMMYYYY) Date on which declaration ends
[EXPENDITURE]* Number (30,2) Overall amount for the month, before clearance
[FORECAST] * Number (30,2) Forecasts
[CLEARANCE] * Number (30,2) Clearance
[PUBLIC STORAGE]* Number (30,2) Public storage expenditure
Body of the declaration: occurrence of data = 1 to n
[ITEM] Number (8) Budget heading (item or article)
[AMOUNT] Number (30,2) Amount of expenditure/revenue
[FORECAST] Number (30,2) Amount of forecasts
[DIFF1] Number (30,2) Difference compared to previous months
[DIFF2] Number (30,2) Forecast of difference carried over to following months
[DIFF3] Number (30,2) Difference compared to following months
[DIFF4] Number (30,2) Forecasting errors
End section: occurrence of data = 1
[CHECKSUM] * Number (30,2) Checksum: sum of all amounts in the message
Fields marked with an asterisk are compulsory.

<I>AGRWDMT1

<C>010<V>16102005

<C>020<V>135454513.93

<C>030<V>163388000

<C>040<V>0

<C>050<V>2801326.91

<C>060<V>050201

<C>070<V>5462115.83/21358000

<C>080<V>0/-15835484.17/0/0

…

…

<C>060<V>050202

<C>070<V>0/0

<C>080<V>0/0/0/0

<C>090<V>157894562

Member State: Date sent:
Contact person: Telephone:
E-mail address:
Expenditure for the period … to … in euro
Overall amount for the month, not incl. clearance (1): …
Forecasts, not incl. clearance (2): …
Difference = (1)-(2): …
Clearance: …
Overall amount for the month, incl. clearance: …
Of which expenditure on public storage (category 2)    Compulsory for the last weekly fax of the month or where specifically requested by the Commission
Appropriate nomenclature Expenditure/revenue (1) Forecasts (2) Difference = (1)-(2) Explanation of main differences in euro millions
From previous months Carryover to following months From following months Forecast error
       
TOTAL       
ANNEX II
The header of the declaration comprises the following:


— an identifier of the message type and of the Member State transmitting the data. This is a code recognised by the Commission identifying the type of declaration sent and the Member State concerned. (N.B.: this identifier will be used to guarantee that the user forwarding the declaration is actually entitled to do so on behalf the Member State concerned). The identifier will be sent to you by the Commission; the period of expenditure covered by the declaration.
— E.g: 1105 for the expenditure period 11-2005 and the declaration of 10/12/2005;
— the name, telephone number, fax number and e-mail address of the person responsible for the declaration.

The body of the declaration comprises the following for each article of the EAGGF nomenclature:


— the identifier of the article (e.g. 050201) or item;
— the amount declared in euro.

A summary section containing the following information:


— the total declared in euro.

The message ends with space for comments of a maximum one hundred lines of text. This field is used for additional information specifically requested by the Commission.

<I>[IDENTIFICATION]

<C>001<V>[PERIOD]

<C>004<V>[RESPNAME]

<C>005<V>[RESPPHONE]

<C>006<V>[RESPFAX]

<C>007<V>[RESPEMAIL]

<C>010<V>[ITEM]/[AMOUNT]

…

<C>010<V>[ITEM]/[AMOUNT]

<C>010<V>TOTALS/[TOT AMOUNT]

<C>999<V>[COMMENT]

<C>999<V>[COMMENT]


Name Format Description
Header of the declaration: occurrence of data = 1
[IDENTIFICATION] *  Identification code given by DG AGRI
[PERIOD] * Date (MMYY) Period to which the fax refers
[RESPNAME] * Free text (250 characters) Surname and first name of the person responsible for the declaration
[RESPPHONE] Free text (50 characters) Telephone number of the person responsible for the declaration
[RESPFAX] Free text (50 characters) E-mail address of the person responsible for the declaration
[RESPEMAIL] Free text (50 characters) Fax number of the person responsible for the declaration
Body of the declaration: occurrence of data = 1 to n
[ITEM] Text (8 characters) Item or chapter for which the declaration is being made
[AMOUNT] Number (15,2) Amount in euro
End section: occurrence of data = 1
[TOT AMOUNT] Number (15,2) Total amount of the declaration in euro
Comments section: occurrence of data = 1 to n
[COMMENT] Free text (200 characters) Space for comments
Fields marked with an asterisk are compulsory.

<I>FAX10IE

<C>001<V>1105

<C>004<V>John Smith

<C>005<V>00 32 2 2994789

<C>006<V>00 32 2 2994789

<C>007<V>John. Smith@gmail.com

<C>010<V>050201/23986.21

<C>010<V>050202/0

<C>010<V>050203/3898153.27

…

<C>010<V>050401/3656976.04

<C>010<V>05070108/0

<C>010<V>05070109/0

<C>010<V>TOTALS/23154379.29

<C>999<V>This is a comment – first line

<C>999<V>This is a comment – second line



EAGF

10th of the month declaration:

expenditure and revenue


 Member State:  
 Person responsible:  
 Telephone number:  
 Fax number:  
 E-mail address:  
 Month:  

Page 1: Amounts


 Date Expenditure and revenue
 EUR
Article or item 1 wording 
Article or item 2 wording 
… … 
… … 
… … 
… … 
… … 
Article or item n wording 
 TOTAL (insert) 
 CONTROL FIELD 
 TOTAL CALCULATED 0,00

Page 2: Comments

ANNEX III
 No access
 To be filled inMEMBER STATE:

in EUR
 1) Total expenditure and assigned revenue incurred in month of … amounts to 

2) Expenditure and assigned revenue in respect of that month notified on … amounts to
 
3) Any difference = (1) - (2) 0,00
JUSTIFICATION FOR DIFFERENCE IN POINT 3)
 1) Expenditure budget lines:

2) Assigned revenue budget lines:

Date: 
Official responsible: 
ANNEX IV
 No access
 To be filled in
SUMMARY MEMBER STATE: Financial Year
in EUR
Payingagency Cumulative expendituredeclared n-1 Expenditurefor the month of … Expenditurefrom 16/10/2005 to … Verificationof cumulative Forecasts of expenditure
month n+1 month n+2 & n+3 n+4 until 15 October
       
       
       
       
       
       
       
       
TOTAL TO BE FILLED IN       
Verification of total       
TOTAL CALCULATED 0,00 0,00 0,00  0,00 0,00 0,00Payingagency Cumulative assigned revenuedeclared n-1 Assigned revenuefor the month of … Assigned revenuefrom 16/10/2005 to … Verificationof cumulative Forecasts of assigned revenue
month n+1 month n+2 & n+3 n+4 until 15 October
       
       
       
       
       
       
       
TOTAL TO BE FILLED IN       
Verification of total       
TOTAL CALCULATED 0,00 0,00 0,00  0,00 0,00 0,00Payingagency Cumulative expenditure and assigned revenuedeclared n-1 Expenditure and assignedrevenue for the month of … Expenditure and assignedrevenue from 16/10/2005 to … Verificationof cumulative Forecasts of expenditure and assigned revenue
month n+1 month n+2 & n+3 n+4 until 15 October
       
       
       
       
       
       
       
       
TOTAL TO BE FILLED IN       
Verification of total       
TOTAL CALCULATED 0,00 0,00 0,00  0,00 0,00 0,00
Date: 
Authorised Signatory: 
Stamp: 

ANNEX V
The header of the declaration comprises:


— an identifier of the message type and of the paying agency transmitting the data. (N.B.: this will be used to verify that the user forwarding the declaration is actually entitled to do so on behalf the Member State concerned). The identifier will be sent to you by the Commission; the period of expenditure covered by the declaration.
— E.g: 200511 for the expenditure period 11-2005 and the T104 of 20 December 2005;
— the language of the declaration.

The body of the declaration comprises the following for each sub-item of the EAGGF nomenclature:


— the identifier of the sub-item (e.g. 050201043010001 and 050201049999999 if the sub-item is unknown);
— the wording of the sub-item in the language chosen in the header of the declaration;
— the amount declared for the period concerned (N), the cumulative amount declared since the start of the financial year, forecasts for the periods N+1, N+2… N+3 and N+4… end of the financial year. All amounts must be declared in euro.

The following appears after the list of all the sub-items:


— the total amount declared for the period concerned (N), total cumulative amount declared since the start of the financial year, total forecasts for the periods N+1, N+2… N+3 and N+4… end of the financial year;
— an explanation of the use of sub-items ‘9999999’;
— space for comments.

<I>[IDENTIFICATION]

<C>001<V>[PERIOD]

<C>011<V>[LANGUAGE]

<C>002<V>[SUBITEM]

<C>012<V>[DESCRIPTION]

<C>003<V>[AMOUNT]/[AMOUNT CUMUL]/[PRE1]/[PRE2]/[PRE3]

…

<C>002<V>[SUBITEM]

<C>012<V>[DESCRIPTION]

<C>003<V>[AMOUNT]/[AMOUNT CUMUL]/[PRE1]/[PRE2]/[PRE3]

<C>004<V>[AMOUNT TOT]/[AMOUNT CUMUL TOT]/[PRE1 TOT]/[PRE2 TOT]/PRE3 TOT]

<C>005<V>[EXPLANATION]

<C>006<V>[COMMENT]


Name Format Description
Header of the declaration: occurrence of data = 1
[IDENTIFICATION] *  Identification code given by DG AGRI
[PERIOD] * Date (YYYYMM) Expenditure period
[LANGUAGE] * (2 characters) ISO code for the language
Body of the declaration: occurrence of data = 1 to n
[SUBITEM] * Number (15) Sub-item
[DESCRIPTION] * Free text (600) Wording of the sub-item
[AMOUNT] * Number (15,2) Amount declared
[AMOUNT CUMUL] * Number (15,2) Cumulative amount
[PRE1] * Number (15,2) Amount of forecasts for the following period
[PRE2] * Number (15,2) Amount of forecasts for the period N+2… N+3
[PRE3] * Number (15,2) Amount of forecasts for the period N+4… end of the financial year
End section: occurrence of data = 1
[AMOUNT TOT] * Number (15,2) Total amount declared
[AMOUNT CUMUL TOT] * Number (15,2) Cumulative total amount
[PRE1 TOT] * Number (15,2) Total amount of forecasts for the following period
[PRE2 TOT] * Number (15,2) Amount of forecasts for the period N+2… N+3
[PRE3 TOT] * Number (15,2) Amount of forecasts for the period N+4… end of the financial year
[EXPLANATION] Free text (80) Explanation of sub-items 9999999
[COMMENT] Free text (80) Comments
Fields marked with an asterisk are compulsory

<I>AGRCYP1T3

<C>001<V>200510

<C>011<V>EN

<C>002<V>050203003011001

<C>012<V>Sugar and isoglucose

<C>003<V>0,00/0,00/0,00/30000,00/0,00

<C>002<V>050208011500001

<C>012<V>Export refunds — fresh fruits & vegetables

<C>003<V>32417,34/32417,34/2500,00/2500,00/0,00

…

…

<C>002<V>050301020000002

<C>012<V>Single area payment scheme — new Member States — R.1782/03, Art.143b) — year 2005

<C>003<V>0,00/0,00/8357983,69/0,00/0,00

<C>004<V>478378,38/478378,38/9393593,69/330246,00/1400000,00

<C>006<V>No Comment

ANNEX VI

MEMBER STATE:  FINANCIAL YEAR: N
PAYING AGENCY:   


Monetary Unit: 


Budget Sub-item Amount Heading
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 Corrections for financial year (N-1, -2, …) 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
Total 0,00


Date: 
Authorised Signatory: 

ANNEX VII

MEMBER STATE:  FINANCIAL YEAR: N
PAYING AGENCY:   


Monetary Unit: 


Budget Sub-item Amount Heading
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 Corrections for financial year (N-1, -2, …) 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
Total 0,00


Date: 
Authorised Signatory: 

ANNEX VIII

MEMBER STATE: 
PAYING AGENCY: 


Monetary Unit: 


  Expenditure effected during the financial years
BUDGET POST Title N N+1 N+2 N+3 TOTAL
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
      0,00
Total amounts used 0,00 0,00 0,00 0,00 0,00


Date: 
Authorised Signatory: 

ANNEX IX

MEMBER STATE: 


Monetary Unit: 


 AMOUNTS WITHHELD IN THE FINANCIAL YEAR N 
 Expenditure effected during the financial years
PAYING AGENCY N N+1 N+2 N+3 TOTAL
     0,00
     0,00
     0,00
     0,00
     0,00
     0,00
     0,00
     0,00
     0,00
     
     
     
     
     
     
     
     
     
     
     
     
     
Overall total 0,00 0,00 0,00 0,00 0,00
Correction on the amounts withheld     0,00
Interest earned by unused funds     0,00
Balance     0,00



Date: 
Authorised Signatory: 

ANNEX X


((A)) FORECASTS OF THE AMOUNT TO BE PAID BY THE EAFRD TO BE SUBMITTED NOT LATER THAN 31 JANUARY
Estimate of the amounts in euro to be paid by the EAFRD in year ‘N’ for:
Programme No January - March April - June July - October
   
Estimate of the amounts in euro to be paid by the EAFRD in year ‘N+1’ for:
October-December January - March April - June July - October
   
((B)) FORECASTS OF THE AMOUNT TO BE PAID BY THE EAFRD TO BE SUBMITTED NOT LATER THAN 31 JULY
Estimate of the amounts in euro to be paid by the EAFRD in year ‘N’ for:
Programme No January - March April - June July - October
 XXXXXXXXXX XXXXXXXXXX 
Estimate of the amounts in euro to be paid by the EAFRD in year ‘N+1’ for:
October - December January - March April - June July - October
   

ANNEX XI
(A) 
Rural development programme ________________ CCI No: ______________

Statement of transactions for which the paying agency has paid the Community contribution between __/__/__ and __/__/__


Priority/Measure Public expenditure at the origin of the Community part-financing
Measure 111 (amount in euro)
Measure 112 (amount in euro)
… 
Measure 1xy (amount in euro)
Total Priority I (automatic calculation)
Measure 211 (amount in euro)
Measure 212 (amount in euro)
… 
Measure 2xy (amount in euro)
Total Priority II (automatic calculation)
Measure 311 (amount in euro)
Measure 312 (amount in euro)
… 
Measure 3xy (amount in euro)
Total Priority III (automatic calculation)
Leader measures, type Priority I (411) (amount in euro)
Leader measures, type Priority II (412) (amount in euro)
Leader measures, type Priority III (413) (amount in euro)
Cooperation projects (421) (amount in euro)
Running local action groups (431) (amount in euro)
Total Leader (automatic calculation)
Total Measures (automatic calculation)
Technical Assistance (amount in euro)
TOTAL (automatic calculation)

(B) 

Priority Total public expenditure Part-financing rate Public contribution
National Community
Priority I (automatic calculation) (set in the programme) (automatic calculation) (automatic calculation)
Priority II (automatic calculation) (set in the programme) (automatic calculation) (automatic calculation)
Priority III (automatic calculation) (set in the programme) (automatic calculation) (automatic calculation)
Leader (automatic calculation) (set in the programme) (automatic calculation) (automatic calculation)
Technical assistance (automatic calculation) (set in the programme) (automatic calculation) (automatic calculation)
TOTAL (automatic calculation)  (automatic calculation) (automatic calculation)

(C) 

Total EAFRD contribution corresponding to the expenditure declared (automatic calculation)
Recoveries carried out during the period covered by declaration (-) EUR
Regularisation ceiling or reduction previous declaration (+) EUR
Balance (possibly +/-) of the clearance of accounts decision for year x EUR
Amount requested from the EAFRD EUR

For the paying agency, date, name and position of the person drawing up the declaration

For the coordinating body, date, name and position of the person authorising the transmission to the Commission

ANNEX XII

Regulation (EC) No 296/96 This Regulation
Article 1(1) Article 11(1)
Article 1(2) Article 11(2)
Article 2(1) Article 2(1)
Article 2(2) Article 19(1)
Article 2(3) First subparagraph of Article 19(2)
Article 2(4) Second subparagraph of Article 19(2)
Article 2(5) Article 19(3)
Article 3(1) Article 3
Article 3(2) Article 4(1)a
Article 3(3) Article 4(1)(b)
Article 3(3a) Article 18(8)
Article 3(4) Second subparagraph of Article 4(1)
Article 3(5) Article 4(1)(c)
Article 3(6)(a) Article 4(2)(a)
Article 3(6)(b) Article 4(2)(b)
Article 3(6)(c) Article 4(2)(c)
Article 3(6)(d) Article 4(2)(d)
Article 3(6a)a Deleted
Article 3(6a)(b) Article 4(2)(e)
Article 3(7) Deleted
Article 3(8) Deleted
Article 3(9) Article 1(2)
Article 3(10) Deleted
Article 3(11) Article 7
Article 4(1) Article 8
Article 4(2)(a) and (b) Article 9(1)
Article 4(2)(c) Article 9(2)
Article 4(2)(d) Article 9(3)
Article 4(2)(e) Deleted
Article 4(3) Article 9(4)
Article 4(4) Article 9(6)
Article 4(5) Article 9(5)
Article 4(6) Deleted
Article 5 Article 6
Article 6 Article 19(4)
Article 7(1) Article 5(1),(3) and (4)
Article 7(2) Article 5(2)
Article 7(3) Article 5(5)
Article 7(4) Article 5(6)
Article 7(5) Article 5(7)
Article 7(6) Deleted
Article 8 Article 18
Article 9 Article 21
Article 10 Article 22