163Secondly, it is necessary to bear in mind the case-law which states that the procedure for clearing accounts presented by Member States for expenditure financed by the Funds serves to determine whether the expenditure was actually and properly incurred (Joined Cases 15/76 and 16/76 France v Commission [1979] ECR 321, paragraph 28; Case C-247/98 Greece v Commission [2001] ECR I-1, paragraph 13; and Case C-377/99 Germany v Commission [2002] ECR I-7421, paragraph 51). Furthermore, in the accounts clearance procedure the Commission is under an obligation to carry out a financial correction if the expenditure in respect of which financing has been requested has not been carried out in accordance with Union rules, such a financial correction being designed to avoid the Funds being burdened with amounts that have not served to finance an objective pursued by the Union legislation in question (Case C‑247/98 Greece v Commission, paragraph 14, and Case C-332/01 Greece v Commission [2004] ECR I-7699, paragraph 63).
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