++++ 1 . Measures adopted by the institutions - Statement of reasons - Obligation - Scope - Decision relating to the clearance of the accounts of expenditure financed by the EAGGF ( EEC Treaty, Art . 190 ) 2 . Agriculture - Common agricultural policy - Financing by the EAGGF - Principles - Regularity of expenditure incurred by way of intervention - Obligations of the Member States - Commission' s power to check - Scope ( Council Regulation No 729/70, Art . 8(1 ) and ( 9 ) ) 3 . Agriculture - EAGGF - Clearance of accounts - Refusal to charge expenditure incurred in respect of irregularities in the application of Community rules - Challenge by the Member State concerned - Burden of proof ( Regulation No 729/70 of the Council )