For the purpose of the clearance of the accounts pursuant to Article 5 (2) (b) of Regulation (EEC) No 729/70, the Member States shall send to the Commission:
(a) the annual accounts of the expenditure charged to the Guarantee Section of the Fund and reports established pursuant to Article 5 (1) of that Regulation by each department or body;
(b) the certificates and reports established by the certifying body or bodies.
The accounts referred to in Article 4 (1) (a) shall include:
(a) the expenditure summarized by item and subitem of the Community budget;
(b) a summary of intervention operations and a statement of the quantity and location of stocks at the end of the financial year;
(c) information regarding expenditure, or confirmation that the detail of each transaction is held on computer file at the disposal of the Commission;
(d) confirmation that the details of each movement of intervention storage is held on the paying agency's files;
(e) explanations of differences between the expenditure declared in the annual accounts and that declared for the same period in the documents referred to in Article 3 (5) of Commission Regulation (EEC) No 2776/88 (5), as corrected pursuant to Article 9 (7) of that Regulation.
After the close of accounts for each financial year, any discrepancy with the estimates shall be entered in the budget for the following financial year through a supplementary or amending budget.
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