1.7.75 OfficialJournaloftheEuropeanCommunities NoL170/1
II
(Actswhosepublicationisnotobligatory)
COMMISSION
COMMISSION REGULATION
of30June1975
ONMEASURES OFIMPLEMENTATION OFCERTAINPROVISIONS OFTHE
FINANCIAL REGULATION OF25APRIL1973
(75/375/Euratom,ECSC,EEC)
HASADOPTEDTHISREGULATION :
TITLEI
DELEGATION OFPOWERS
(Article18oftheFinancialRegulation)THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanCoalandSteelCommunity,andin
particularArticle78(c)and(f)thereof;
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity,andinparticular
Articles205and209thereof;
HavingregardtotheTreatyestablishingthe
EuropeanAtomicEnergyCommunity,andin
particularArticles179and183thereof;
HavingregardtotheCouncilRegulationof25April
1973(*)beingtheFinancialRegulationapplicableto
thegeneralbudgetoftheEuropeanCommunities ,and
inparticularArticle118thereof;
HavingconsultedtheEuropeanParliamentandthe
Council;
HavingregardtotheOpinionoftheCourtofJustice
andoftheEconomicandSocialCommittee;
WhereascertainprovisionsofArticles18,19,23,40,
41,42,45,49,56,57,59,62,64,67,68,74,78and
103oftheFinancialRegulationof25April1973
provideexplicitlythatdetailedrulesfortheir
implementation bedrawnup;
Whereasthedrawing-upofsuchruleswillnot
precludethedrawing-upatalaterdateofother
implementingrulesforwhichnoformalprovisionis
madeintheFinancialRegulationbutwhichmight
subsequentlyappearexpedient,Article1
Theactsbywhichpowersaredelegatedpursuantto
theprovisionsofArticle18oftheFinancial
Regulationshalldesignatebynamethosemembers
ofstaffoftheinstitutionauthorizedtosignforand
onbehalfofthedelegatingauthority.
Insuchactsreferenceshallbemadetotheprovisions
oftherulesofprocedureasreferredtointhethird
paragraphofArticle18settingouttheconditions
governingthedelegationofpowers.
Article2
Thesaidacts,accompaniedbyaspecimensignature
oftheofficialtowhomthepowershavebeen
delegated,shallbecommunicated :
—tothedelegatee;
—totheaccountingofficer,whomaymakeno
paymentwhichhasbeenauthorizedbyofficials
notempoweredtodoso; (x)OJNoL116,1.5.1973.

NoL170/2 OfficialJournaloftheEuropeanCommunities 1.7.75
financialcontroller,whoshalldecideonthepowers
tobedelegatedtothem.Theyshallbearthe
responsibilityfortheapprovalsgrantedbythemin
pursuanceofthepowersdelegatedtothem.
Article7
Thefinancialcontrollerandtheassistantfinancial
controllersshallbechosenbytheinstitutionfrom
amongnationalsoftheMemberStatessolelyon
groundsoftheirparticularqualifications .
Article8
Theinstitutionshallplaceatthedisposalofthe
financialcontrollertheservicesnecessaryforthe
properdischargeofhiscontrolduties.—tothefinancialcontroller,whoshallbe
responsibleinteraliaforverifyingthelegality
anddueandproperformoftheitemsofrevenue
andexpenditure ;
—totheauthorizingofficers,inthecaseofa
delegationofpowersbythefinancialcontroller
orbytheaccountingofficer,orofasub­
delegationofpowersbyauthorizingofficers
withinthelimitsofthepowersdelegatedto
them;
—totheAuditBoard.
Theactsterminatingsuchdelegationsofpowers
shallbelikewisesocommunicated .
Article3
Ineverycasetheactofdelegationshallspecifythe
limitswithinwhichthedelegateesareauthorizedto
drawuprevenueorders,proposalsforcommitment
ofexpenditureandpaymentorders,thenumbersof
theArticlesanditemsinrespectofwhichthepowers
havebeendelegatedand,whereappropriate,the
lengthoftimeforwhichsuchpowershavebeen
delegated.
Article4
Actinginaccordancewiththeprovisionsofthe
FinancialRegulationandofthisRegulation,each
institutionshalladoptthemeasuresfor
administeringtheappropriations itdeemsnecessary
fortheproperimplementation ofthesectionofthe
budgetforwhichitisresponsible .
TITLEII
RULESAPPLICABLE TOTHEFINANCIAL
CONTROLLER ANDTOTHEASSISTANT
FINANCIAL CONTROLLERSArticle9
Alldecisionsrelatingtothedelegationand
subdelegation ofpowersbythefinancialcontroller
orbytheassistantfinancialcontrollersshallcomply
withtheprovisionsofArticles1to3above.
Article10
Incarryingouthiscontrolduties,thefinancial
controllershallbecompletelyindependentandshall
beresponsibleonlytotheinstitution.Hemaynot
receiveanyinstructionsasregardstheexecutionof
thedutiesassignedtohimpursuanttotheprovisions
oftheFinancialRegulationinvirtueofhis
appointment .
Theprovisionsoftheprecedingsubparagraph shall
alsoapplytotheassistantfinancialcontrollers,
withinthelimitsofthepowersdelegatedtothemby
theirimmediatesuperior,thefinancialcontroller.
Article11
Thefinancialcontrollermaypresentreportstothe
institution,atanytimeandonanysubjecthaving
financialimplications,especiallyasregardssound
financialmanagement .(Article19oftheFinancialRegulation)
Article5
Eachinstitutionshallappoint,byareasoned
decision,afinancialcontrollerwhoshallbethe
officialinchargeofthecontrolofcommitmentsand
authorizationofallexpenditureandalsothecontrol
ofallrevenuefallingwithinthebudgetofthe
Communities forwhichtheinstitution isthe
authorizingbody.
Article6
Theinstitutionmayappointoneormoreassistant
financialcontrollers.ThelattershallreporttotheArticle12
Thefinancialcontrollerandtheassistantfinancial
controllersshallhaveaccesstoallsupporting
documentsandtoallotherdocumentsrelatingtothe
expenditureandrevenueoperationswhichrequireto
bechecked.Theymaycarryouton-the-spotchecks.

1.7.75 OfficialJournaloftheEuropeanCommunities NoL170/3
TITLEIII
REGISTRATION OFREVENUEORDERS
(Article23oftheFinancialRegulation)
Article15
Arevenueordermustbedrawnupinrespectof
everydocumentestablishingtheamountofadebt
duetotheinstitutionandmustbesubmittedtothe
financialcontroller.forapprovalandtothe
accountingofficerforregistrationbeforenotification
ofthedebttothedebtor.
Article16
Ifadocumentordecisiongivingrisetoadebt
cannotbeaccompaniedbyadocumentasaforesaid
becausetheamountofthedebtcannotbe
determinedatthetime,thatdocumentordecision
shallbesubmittedtothefinancialcontrollerfor
priorapprovalandcommunicated totheaccounting
officer.Article13
Theliabilityofthefinancialcontrollerandofthe
assistantfinancialcontrollerstodisciplinaryaction
and,whereappropriate,topaymentof
compensation ,withinthemeaningofArticle77of
theFinancialRegulation,canbeinvokedonlyby
theinstitutionitself,inthefollowingcircumstances :
Theinstitutionshalltakeareasoneddecisionwhich
givesthegroundstherefortoconductaninquiry.
Thisdecisionshallbecommunicated totheperson
concernedand,ifheisanassistantfinancial
controller,tothefinancialcontroller.Theinstitution
may,onitsownresponsibility ,instructoneormore
officialsofagradenotlowerthanthatofthe
memberofstaffconcernedandnotcarryingoutthe
dutiesofafinancialcontroller,authorizingofficeror
accountingofficer,toconducttheinquiry.During
theinquirythepersonconcernedand,ifheisan
assistantfinancialcontroller,thefinancialcontroller,
mustofnecessitybegivenahearing.
Thereportontheinquiryshallbetransmittedtothe
personconcernedand,ifheisanassistantfinancial
controller,tothefinancialcontroller.The'person
concernedshallthenbegivenahearingbythe
institutionwithregardtothatreport.
Onthebasisofthereportandofthehearing,the
institutionshalltakeadecisiontoaccordtheperson
concernedadischargeinrespectofthematter
examinedoradecisionunderArticles22and86to
89oftheStaffRegulations .Ineithercasethe
decisionmustbeareasonedone.Decisionsinvolving
disciplinaryactionand/orpecuniarypenaltiesshall
becommunicated tothepersonconcernedand,for
informationpurposes,totheotherinstitutions,the
AuditBoardand,ifthepersonconcernedisan
assistantfinancialcontroller,tothefinancial
controller .
Thepersonconcernedmaylodgeanappealwiththe
CourtofJustice,inaccordancewiththeprovisions
oftheStaffRegulations,inrespectofsuchdecisions.
Article14
Withoutprejudicetotheappealproceduresprovided
forintheStaffRegulationsandintheconditionsof
employment ofotherservants,thefinancial
controllerandtheassistantfinancialcontrollersmay
lodgeanappealwiththeCourtofJusticewith
regardtoanyactrelatingtotheircontrolduties.
Suchappealsmustbelodgedwithinthreemonths
fromthedateofnotificationoftheactinquestion.
Theprovisionsoftheprecedingsubparagraph shall
applyalsotoappealsbytheinstitutionagainstits
financialcontrolleroritsassistantfinancial
controllers .
Appealsshallbeinvestigatedandheardasprovided
inArticle91(5)oftheStaffRegulations .Article17
Theauthorizingofficerandthefinancialcontroller
mustbeinformedassoonaspossibleofeach
paymentreceived.Ifinrespectofanypaymentthere
existsnorevenueorderdrawnuppursuantto
Article15,theauthorizingofficershalldrawup
suchanorderforthwith .
Article18
Registration inthebudgetaryaccountsofthe
revenueordersandofthesumsreceivedinrespect
thereofshallbecarriedoutbythecentralaccounts
departmentoftheinstitutioninsuchmannerasto
ensureaproperoversightofalldebtsduetothe
institution,withaviewinparticulartoenablingthe
followingtobereadilyascertained :
—themeasurestakengivingrisetoadebtinfavour
oftheinstitution;
—theamountsofsuchdebts;
—theduedatesforpaymentofthedebts;
—thedebtsdulydischarged;
—thedebtswhichhavefallendueandremain
unpaid.
Article19
Thecentralaccountsdepartmentmustbeso
organizedthatthefinancialcontrollerisableto

NoL170/4 OfficialJournaloftheEuropeanCommunities 1.7.75
appropriations committedandtobedeductedfrom
thoseappropriations previouslyreserved.check,atanygivenmoment,thattheregistrationof
sumsinthecourseofcollectionandoftherevenue
ordersrelatingtheretoarecorrect,thusenablinghim
toestablishthosemattersrequiredofhimbyArticle
23oftheFinancialRegulation.
TITLEIV
COMMITMENT OFEXPENDITURE
(Article40oftheFinancialRegulation)
Article20
Beforetakinganymeasurewhichmayinvolve
expenditure,thecompetentauthorizingofficermust
presentthefinancialcontrollerwithaproposalfora
commitmentofexpenditure .Suchproposalsshall
inprinciplebedrawnupinaccordancewitha
standardformtobeadoptedbyunanimous
agreementbytheauthorizingofficer,theaccounting
officerandthefinancialcontroller.Suchproposals
forthecommitmentofexpendituremustgivethe
informationreferredtoinArticle41oftheFinancial
Regulation.Article23
Provisionalcommitments ,withinthemeaningof
Article40(1)oftheFinancialRegulation,shallbe
strictlylimitedtocurrentexpenditure .Individual
commitments coveredbysuchprovisional
commitments donotrequiretobesubmitted
separatelyforapprovaltothefinancialcontroller.
Inthecaseofprovisionalcommitments ,the
authorizingofficershallcheck,onhisown
responsibility ,thattheindividualcommitments do
notexceedtheprovisionalcommitmentbywhich
theyarecovered.
Theexistenceofsuchprovisionalcommitmentsdoes
notimplythatappropriations canbecarriedforward
automatically asprovidedinArticle6ofthe
FinancialRegulation,unlesstheycorrespondatthe
endofthefinancialyeartofinancialcommitments
actuallyenteredintobeforethedeadlineslaiddown
intheFinancialRegulation.
Article24
Ifinthecaseofcertainmeasureswhichmayinvolve
expenditure,noexactfigurescanbegivenforthe
expenditurewhentherelevantproposalfora
commitmentispresentedtothefinancialcontroller
andcommunicated totheaccountingofficer,the
authorizingofficermustestimatetheexpected
expenditure,andsetoutinhisproposalfora
commitmentthegroundsonwhichhehasarrivedat
hisestimate.Article21
Draftdecisionsofageneralnature(*)issuedbythe_
institutionandcontaininganobligationtoincur
expenditureshallbeconsideredtobemeasures
whichmayinvolveexpenditure .
Article22
Ifadecisionofprincipleissuedbytheinstitution
mustprecedeagivencommitmentofexpenditure,
thedraftdecisionofprincipleshallbetransmittedto
thefinancialcontrollerforpriorapproval.Whenthe
institutionhasadoptedthedraftdecision,anamount
corresponding totheexpendituretobeincurredshall
bereservedtheretooutoftheappropriations .
Atthetimeofcommitmentoftheexpenditure,after
approvalbythefinancialcontroller,theamountso
reservedshallbereleasedtocoverthecorresponding
commitment .
Thedraftdocumentestablishingthecommitment ,
drawnupinaccordancewiththedecisiontoincur
theexpenditure,shallbethesubjectofaproposal
foracommitmentofexpenditurewhichshallbe
submittedtothefinancialcontrollerforprior
approvalandsubsequently registeredasArticle25
Allproposalsforthecommitmentofexpenditure
mustbesubmittedtothefinancialcontroller
sufficientlyearlytoenableanycommentswhichhe
mightwishtomaketobetakenintoconsideration .
Article26
ProposalsfortheCommitmentofexpendituremust
beaccompanied byallrelevantsupporting
documentsand,whereappropriate,byanyother
documentswhicharenecessarytoenablethe
financialcontrollertoestablishthemattersrequired
ofhim,aswellasbyanyotherinformationsuchas
wouldenablethefinancialcontrollertoasses.sthe
transactionfromthepointofviewofsoundfinancial
management .(*)Thisexpressionistobeinterpretedasfollows:'Every
measurewhich,byitsverynature,mayinvolve
expenditure,withoutanyfurtherdecisionbeing
required'.

1.7.75 OfficialJournaloftheEuropeanCommunities NoL170/5
Article31
Theapprovalgivenshallbedeemedtobeproofof
allthepointslistedunder(a)to(d)ofArticle42of
theFinancialRegulation .TITLEV
REGISTRATION OFPROPOSALS FOR
COMMITMENT OFEXPENDITURE AFTER
APPROVAL BYTHEFINANCIAL CONTROLLER
(Article41oftheFinancialRegulation )
Article27
Proposalsforcommitmentsshallberegisteredbythe
institution'scentralaccountsdepartment .Itmustbe
possibletoascertainatanygivenmomentwhich
budgetaryitemsorheadingscontainthereserved
appropriations ,theamountscommitted,the
paymentsalreadymadeinthatconnection,the
paymentsstilltobemadeandtheavailable
.appropriations .Article32
If,pursuanttoArticle43oftheFinancial
Regulation,thehigherauthorityoftheinstitution
overridesthefinancialcontroller'srefusaltogivehis
approval,thedecisionshallbetransmittedtothe
authorizingofficer,whoshallreturntheproposalfor
acommitmentofexpendituretogetherwiththe
decisiontothefinancialcontroller.Theproposalfor
commitment ,togetherwiththedecisiontooverride,
shallberegisteredinaccordancewiththeprovisions
ofArticle41oftheFinancialRegulation.
Article28
Thecentralaccountsdepartmentmustbeso
organizedastoguaranteethatthefinancial
controllerisabletocheckthatthecommitments and
paymentshavebeenregisteredaccurately,sothathe
can,atanygivenmoment,ascertaintheextentto
whichtheappropriations havebeenutilizedand
informtheauthorizingofficersofhisfindings.Article33
IftheFinancialControllerconsidersinadequateor
incompletethesupportingdocumentsprovidedfor
inArticles45and49oftheFinancialRegulationand
furtherdefinedinArticles34to40below,heshall
postponehisapprovalandreturntheproposaltothe
authorizingofficer,specifyingthesupporting
evidencerequired.
TITLEVI
APPROVAL OFPROPOSALS FORCOMMITMENT
OFEXPENDITURE
(Article42oftheFinancialRegulation)TITLEVII
SUPPORTING DOCUMENTS
(Articles45and49oftheFinancialRegulation)
Article29
SubjecttotheprovisionsofArticle30below,
approvalshallbegivenbytheplacingonthe
proposalforacommitmentofexpenditureofthe
signatureofthefinancialcontrollerorofanassistant
financialcontroller.Inadditionthewords'approved
bythefinancialcontroller'shallbestampedonthe
proposal,andthedateonwhichapprovalwasgiven
shallbeshown.Article34
Asregardssuppliesingeneral,thefollowingin
particularshallbeconsideredtobeavalid
supportingdocument:
—theinvoicedrawnupbythesupplier,
accompanied asappropriatebyoneofthecopies
ofthedocumentgivingrisetotheCommunity's
obligation (e.g.orderformorcontract).
Ineverycasethedocumentdrawnupbythesupplier
muststate:
—thenatureandquantityofthesuppliesor,if
appropriate,adescriptionoftheservices
renderedinthatconnection,
—theunitpriceandtotalprice,Article30
Inurgentcasessuchapprovalmaybegiveninanote
ortelexmessageorbyanyothermeanswhichleaves
nodoubtastothefactthattheproposalfora
commitmentofexpenditureinquestionhasbeen
approved.

NoL170/6 OfficialJournaloftheEuropeanCommunities1.7.75
—anyexemptionfromchargesandtaxesandthe
amountofanycharges,taxesandcustomsduties
inrespectofthesupplyofthegoodsincludedin
theprice.
Inaddition,theauthorizingofficer,ortheofficialto
whomhehasdelegatedauthority,mustonsuch
document :
—declarethatthesupplieshavebeendulyreceived,
withthedateandplaceofsuchreceipt,
—incaseswherethesuppliesarerequiredtobe
enteredintheinventory,declarethattheyhave
beensoentered,
—declarethatallitemsintheinvoicehavebeen
checked,
—incaseswheretheOpinionoftheAdvisory
Committee onPurchasesandContracts is
required,recordofsuchOpinion.
Thelikeitemsmaybegivenonagoodsreceipt
certificate .
Article35
Inthecaseofservices,theinvoice(orothernoteof
charges)drawnupbythepersonprovidingthe
servicesshallbeconsideredtobeavalidsupporting
document.
Thedocumentmust:
—statethenatureoftheservice,andwhere
appropriateitsunitprice,togetherwiththetotal
priceandanyexemptionfromchargesandtaxes
or,insofarasthisispossible,theamountofany
chargesandtaxesinrespectoftheservice
includedintheprice;
—bearthewords'passedforpayment'placedonit
bytheauthorizingofficerorbytheofficialto
whomhehasdelegatedauthority,certifyingthat
theservicehasbeenrenderedproperlyandthat
alltheitemsintheinvoice(orothernoteof
charges)havebeenchecked.
Article36
Inthecaseofstudyandresearchcontracts,the
followingshallbeconsideredtobevalidsupporting
documents :
(a)acopyofthecontractandofanysupplementary
agreements,tobeattachedtothefirstorderfor
payment;
(b)anydocumentwhich,pursuanttothefinancial
provisionsinthecontract,establishesentitlement
tothecorrespondingpayments(requestsfromthecontractor,invoices,requestsfromthe
managementcommitteeinthecaseofcontracts
bywayofjointventure,oranyotherdocument
substantiating expenditure).Thefinalpayment
mustofnecessitybeaccompaniedbyadocument
drawnupbytheauthorizingofficercertifying
thattheservicehasbeenrendered.
Article37
Inthecaseofexpenditureonstaff,thefollowing
shallbeconsideredtobesupportingdocuments :
(a)inrespectofthemonthlysalary:
—thecompletelistofstaff,givingallthe
componentsoftheremuneration .Thislist
shallbeattachedtothepaymentvoucher;
—aform(personalinformationsheet)showing
anychangeoccurringinanycomponentof
theremuneration .Eachformshallbedrawn
uponthebasisoftheindividualdecisions
takeninrespectoftheparticularmemberof
thestaffconcerned;
—inthecaseofrecruitmentsorappointments ,a
certifiedtruecopyofthedecisioninrespect
ofrecruitmentorappointmentshallaccom­
panythefirstsalarypayment;
(b)inrespectofotherremunerations :
(staffpaidonanhourlyordailybasis)
—astatementdrawnupbytheauthorizing
officershowingthedaysandhoursof
attendance ;
(c)inrespectofovertime:
—astatementsignedbytheofficialempowered
todosocertifyingtheamountofovertime
workedbythememberofstaff;
(d)inrespectofmissionexpenses:
—thetravelorderdulysignedbythecompetent
authority;
—the'detailedaccountofmissionexpenses'
showing,inparticular,theplaceofmission,
thedateandtimeofdeparturefromand
arrivalattheplaceofmission,travel
expenses,subsistenceexpenses,andother
expensesdulyauthorizedontheproduction
ofsupportingdocuments ;thisdetailed
accountshallbesignedbytheofficialon
missionandbytheadministrative superiorto
whomtheappropriatepowershavebeen
delegated;
(e)inrespectofotherexpenditureonstaff:
—thesupportingdocumentsreferringtothe
decisiononwhichtheexpenditureisbased
andgivingallthecomponents ofthe
expenditure .

1.7.75 OfficialJournaloftheEuropeanCommunities NoL170/7
staff,onesignatureofnecessitybeingthatofthe
accountingofficer,anassistantaccountingofficeror
anadministrator ofadvancefunds.
Article45
Asageneralrule,payments:
—ofthemonthlyremuneration ofofficialsand
otherstaff;
—ofexpenditurerelatingtosuppliesorservices
exceeding100unitsofaccount;
mustbemadebychequeorbypostalorbank
transferorder.Article38
Inthecaseofallcommitments whichinvolve
paymentsininstalments,acertifiedtruecopyofthe
Contractshallbeattachedtothefirstpayment
voucher.Referencetothatdocumentandtothe
precedingpayment(s)shallbemadeontheother
paymentvouchers.
Article39
Ifasinglesupportingdocumentcoversseveral
payments,allthepaymentvouchersshallbeara
referencetotheoriginaldocument.
Article40
Exceptinthecasesreferredtoabove,ifanoriginal
supportingdocumentcannotbeproduced,acertified
truecopymaybesubstitutedforitbythe
authorizingofficer,whomustexplainwhythe
originalcouldnotbeproducedandmustcertifythat
thepaymenthasnotbeenmade.TITLEIX
ADVANCE FUNDSOFFICES
(Article57oftheFinancialRegulation )
Article46
Thesettingupofadvancefundsofficesshallbe
subjecttoadecisionbytheauthoritiessetoutin
Article18oftheFinancialRegulation,onaproposal
fromtheauthorizingofficer,afterafavourable
opinionfromtheaccountingofficerandfromthe
financialcontroller.TITLEVIII
BANKORPOSTOFFICEGIROACCOUNTS
(Article56oftheFinancialRegulation )
Article41
Whencarryingoutfinancialtransactions the
institutionmayopenbankand/orpostofficegiro
accountsintheCommunitycountriesandwhere
necessaryinnon-membercountries.
Article42
Theinstitutionmayalsoholdaccountswiththe
bankofissueineveryMemberStateorwiththe
approvedfinancialinstitution.
Article43Article47
Theappointmentofanadministrator ofadvance
fundsshallbesubjecttoadecisionbytheauthorities
setoutinArticle18oftheFinancialRegulation,on
aproposalfromtheauthorizingofficer,aftera
favourableopinionfromtheaccountingofficer.
Suchdecisionshallindicatetheresponsibilities ofthe
administrator ofadvancefunds.
Article48
ThedecisionsreferredtoinArticles46and47above
shallbecommunicated totheauthorizingofficers,
thefinancialcontroller,theaccountingofficerand
theAuditBoard.Theinstitutionshallcommunicate toallthefinancial
institutionswithwhichitholdsaccountsthenames
andspecimensignaturesofthestaffspecifically
authorizedbyittoopenandoperatesuchaccounts.
Article44
Theoperationofsuchaccountsshallrequirethe
signaturesoftwodulyauthorizedmembersoftheArticle49
Thedecisionsettingupanadvancefundofficeshall
specify,inparticular :

NoL170/8 OfficialJournaloftheEuropeanCommunities 1.7.75
TITLEX
INVITATIONS TOCOMPETITIVE TENDER
(Article59oftheFinancialRegulation )(a)themaximumamountoftheadvancewhichcan
begranted;
(b)whetherabankorpostofficegiroaccountisto
beopenedinthenameoftheinstitution
concerned;
(c)thenatureandmaximumamountofevery
paymentwhichmaybemadewithoutprior
authorization ;
(d)thetimewithinwhichsupportingdocuments
mustbeproducedandtheprocedurefor
producingthem;
(e)theproceduretobeappliedintheeventthatan
advancehastoberepaid;
(f)thedeadlineforfinaladjustmentandsettlement
inrespectofoperationseffectedbytheadvance
fundsoffices.Article55
Invitationstocompetitivetendershall,asfaras
possible,followastandardformorastandardtext.
Article50
Everyadministrator ofadvancefundsshallbe
responsibletotheauthorizingofficerforthe
collectionofsumsduetoit,andtotheaccounting
officerforthemakingofpayments.
Article51
Heshallkeepaccountofthefundsathisdisposal
andoftheexpenditureeffected,inaccordancewith
theinstructionsoftheaccountingofficer.
Article52
Theadministrator ofadvancefundsshallmakeall
thenecessaryprovisionstosafeguardthefundsathis
disposal.
Article53
Withoutprejudicetothecontrolcarriedoutbythe
financialcontroller,theaccountingofficermust
himself,orthroughanassistantaccountingofficer,
carryoutchecks,whichshouldnormallybeeffected
onthespotandwithoutwarning,onthefunds
allocatedtotheadministrators ofadvancefundsand
ontheiraccounts.Article56
Everyinvitationtotendershallinparticular :
(a)specifytheprocedureforsubmittingtenders,
includinginparticularanyrequirementastothe
useofastandardreplyform;
(b)statewhethertheProtocolonprivilegesand
immunitiesappliesandmakereferencetothe
generalconditionsapplicabletothecontract
concerned (supplies,work,servicesor
publications )andtoanydocumentcontaining
conditionsspecificallyapplicabletotheparticular
contractconcerned;
(c)'includeaclausestatingthatthesubmissionofa
tenderimpliesacceptanceoftherelevant
conditions ;
(d)specifythetermsunderwhichaninspectionmay
bemade,tobesetoutindetailinthecaseofon­
the-spotinspections ;
(e)specifytheperiodduringwhichatenderwill
remainvalidandmaynotbevariedinany
respect;
(f)specifythepenaltiesforfailuretocomplywith
theprovisionsofthecontract;
(g)specifythedetailswhichmustbecontainedin
theinvoices(orinthesupportingdocuments
thereto)inaccordancewiththeprovisionsof
TitleVII;
(h)prohibitanycontactbetweentheinstitutionand
tendererssave,bywayofspecialexception,
underthefollowingconditions :
1.beforetheclosingdateforthesubmissionof
tenders:
—attheinstanceoftenderers :
additionalinformationsolelyforthe
purposeofclarifyingthenatureoftheArticle54
Theaccountingofficerandthefinancialcontroller
shallinformeachotheroftheresultsoftheirchecks
andshallcommunicatethemtotheauthorizing
officer.

1.7.75 OfficialJournaloftheEuropeanCommunities NoL170/9
thepost-marktobeconclusiveevidenceasto
suchdate(tenderssubmittedbypostmustbe
registered);
—orbydeliveryinpersontotheinstitution:invitationtotendermaybecommunicated
totenderers;
—attheinstanceoftheinstitution :
ifthedepartmentsoftheinstitutionnotice
anerror,alackofprecision,anomission
oranyothertypeofmaterialdefectinthe
textoftheinvitationtotender,theymay,
inthemanneridenticaltothatapplicable
inrespectoftheoriginalinvitation,
informaccordinglythepersonsconcerned;
2.afterthetendershavebeenopenedandatthe
instanceofthedepartmentsoftheinstitution :
ifsomeclarificationisrequiredinconnection
withatender,orifobviousmaterialerrors
containedinthetendermustbecorrected,
thentheinstitutionmaycontactthetenderer.insuchcasetheinvitationtotendermuststate
thedateandtimebywhichtendersmustbe
submittedandspecifythedepartmenttowhich
theymustbedeliveredagainstasignedanddated
receipt.
Thedatemustinbothcasesbethesame.
Inordertomaintainsecrecyandtoavoidany
difficulties,theinvitationtotendermustincludea
provisionasfollows:
'Tendersmustbesubmittedinasealedenvelopeit­
selfenclosedwithinasecondsealedenvelope.The
innerenvelopeshallbear,inadditiontothenameof
thedepartmenttowhichitisaddressed,asindicated
inthecallfortender,thewords"Callfortender—
Nottobeopenedbytheregistry".Ifself-adhesive
envelopesareusedtheyshallbesealedwithadhesive
tapeacrosswhichthesendershallplacehis
signature.'
Article61
Everytendermustbeopened.
Tenderswhichdonotsatisfytheconditionslaid
downintheinvitationtotendershallbeeliminated .Article57
Ineverycasewherecontacthasbeenmadeunderthe
conditionsprovidedforabove(Article56(h)),a
'noteforthefile'shallbedrawnupandsuch
contactshallbementionedinthereporttobe
submittedsubsequentlytotheAdvisoryCommittee
onPurchasesandContracts.
Article58
Thegeneralconditionsapplicabletotheproposed
contractshallbejoinedwiththeinvitationtotender.
Anydocumentcontainingconditionsspecifically
applicabletotheparticularcontractconcernedshall
alsobesojoined.Article62
Alltenderersshallbeinformedofthedecisiontaken
withregardtotheirtenders.
Article59
Thedeadlineforthesubmissionoftendersshallbe
fixedaccordingtothenatureofthecontract,and
shallbedependentonthelengthoftimenecessary
forthepreparationofthereplytotheinvitationto
tender.TITLEXI
RULESOFPROCEDURE FORTHEADVISORY
COMMITTEE ONPURCHASES ANDCONTRACTS
(ACPC)
(Articles62and103oftheFinancialRegulation )
Article63
TheACPCshallberequiredtogiveitsopinioninan
advisorycapacity,inaccordancewiththeprovisions
ofArticles62,63and103oftheFinancial
Regulation ,on:
(a)allproposedcontractsforwork,suppliesor
servicesinvolvingamountsexceedingthosegivenArticle60
Tenderersmaysubmittenders:
—eitherbypost:
insuchcasetheinvitationtotendermustspecify
thattherelevantdateshallbethatofpostage,

NoL170/10 OfficialJournaloftheEuropeanCommunities 1.7.75
Article66
Ineverycasethecommitteeshallgiveanopinion,
whichshallbesignedbytheChairman.Such
opinionsshallbecommunicated tothedepartments
concerned .
Article67
EveryAdvisoryCommitteeonPurchasesand
Contractsshalldrawupitsownrulesofprocedure,
whichshallbecommunicated totheAdvisory
Committees onPurchasesandContractsintheother
institutions .inArticles62and103oftheFinancial
Regulationandonproposedpurchasesof
immovableproperty,irrespectiveoftheamount
involved;
(b)anyproposedagreementsupplementary toany
contractasreferredtoin(a)whenevertheeffect
ofsuchsupplementary agreementwouldbeto
altertheamountinvolvedintheoriginalcontract;
(c)anyproposedsupplementary agreementtheeffect
whichwouldbetoraisethetotalamount
involvedinacontractalreadyconcludedabove
thelimitsreferredtoin(a);
(d)thestandardformsandtextsforinvitationsto
competitivetenderandonanyproposedtexts
involvinganappreciabledeviationfromsuch
standardtexts;
(e)proposedinvitationstotenderwhichare
particularlyimportantorareofaspecialnature;
(f)questionsarisingatthetimeofconclusionorin
thecourseofperformance ofcontracts(e.g.
cancellationoforders,requestsforwaiverof
penaltiesfor'delay,departuresfromthe
specificationandwaiverofgeneralconditionsof
contract),shouldthematterbesufficiently
serioustojustifyarequestforanopinion;
(g)attherequestofthecompetentauthorizing
officerorofamemberoftheAdvisory .
CommitteeonPurchasesandContracts,proposed
contractsinvolvinganamountbelowthelimits
referredtoin(a),whereheconsidersthatsuch
contractsinvolvequestionsofprincipleorareof
aspecialnature.TITLEXII
PRELIMINARY DEPOSITBYWAYOFGUARANTEE
OFPERFORMANCE OFCONTRACTS
(Article64oftheFinancialRegulation)
Article68
When,bywayofguaranteeofperformanceofthe
contract,thesupplierorcontractorisrequiredto
provideapreliminarydeposit,suchdepositmustin
principleconsistofapaymentmadetothe
institutioninthesamecurrencyasthatprescribed
forthepaymenttobemadeforthesuppliesor
work.
Article69
Suchpreliminarydepositmaybereplacedbyajoint
andseveralpersonalguaranteegivenbyathird
partyapprovedbytheinstitution.
Article70
Theusualsupportingdocumentsaccompanying the
firstpaymentorderdrawnuppursuanttoacontract
requiringtheprovisionofapreliminarydepositshall
besupplemented byacopy,certifiedtruebythe
accountingofficer,ofthereceiptissuedwhenthe
preliminarydepositwaspaid,orbyacopy,certified
truebytheaccountingofficer,ofadeclarationfrom
theestablishment orthirdpartyprovidingthe
guarantee .Article64
TheAdvisoryCommitteeonPurchasesandContracts
shallmake:
(a)recommendations withregardtothegeneral
supplypolicybothwithinandoutsidethe
Communityandshallcarryout,orhavecarried
out,suchinvestigations andstudiesasmaybe
necessaryinthatrespect;
(b)recommendations withregardtogeneral
conditionsforpurchasesandcontracts.
Article65
ThefilessubmittedtotheAdvisoryCommitteeon
PurchasesandContractsforanopinionshallbe
accompaniedbyareportdrawnupandpresentedby
thecompetentofficialorbyanalternateappointed
bytheauthorizingofficer.Article71
Preliminarydepositsshallberepaid,orthe
guaranteesgiveninplacethereofdischarged,in

1.7.75 OfficialJournaloftheEuropeanCommunities NoL170/11
accordancewiththeprovisionsrelatingtothe
conclusionofcontracts,exceptincasesofnon­
performanceorlateperformanceasreferredtointhe
finalparagraphofArticle64oftheFinancial
Regulation.theoriginalunitpricewasequaltoorgreater
than100000unitsofaccount.Suchsalesmay
alsobesuitablyadvertisedinthepressofthe
MemberStates.
Advertisements inthepressshallnotbenecessaryif
thecostinvolvedwouldoutweighthebenefittobe
gainedtherefrom.
TITLEXIII
MINIMUM VALUEFORMOVABLEPROPERTY TO
BEENTEREDINTHEINVENTORY
(Article67oftheFinancialRegulation )
Article72
Entriesmustbemadeintheinventoryforall
movableproperty:
—withanoriginalvalueofnotlessthan30unitsof
account(100unitsofaccountinthecaseof
movablepropertyofascientificortechnical
nature(1)),and
—ofwhichthenormalusefullifeexceedsoneyear
(twoyearsinthecaseofmovablepropertyofa
scientificortechnicalnature(*)),and
—whichisnotanitemofconsumergoods.TITLEXV
METHOD FORDRAWING-UP ANDOPERATING
THEACCOUNTING SYSTEM
(Article74oftheFinancialRegulation )
Article74
Drawing-upoftheaccountingsystem
The.accountingsystemshallbedividedintotwo
separateparts:
—budgetaryaccounts,
—generalaccounts.
Article75
Budgetaryaccounts
1.Thebudgetaryaccountsshallshow,forevery
subdivisionofthebudget:
—theamountstowhichentitlementisestablished
inthecourseofthefinancialyearandthe
amountsreceivedduringthatyear,
—thecommitments enteredintoandpayments
madeinthecourseofthefinancialyear.
2.Separateaccountsshallbeopenedsothatthe
useofappropriations carriedoverandthecollection
ofoutstandingdebtscanberecordedseparately.
3.Theaccountsmaybeitemizedinorderto
provideabasisforananalysisoftheresults.
4.Theaccountsshallbekeptinbooks,oron
sheets,ormaybestoredinacomputer.
Article76
Generalaccounts
1.Thepurposeofthegeneralaccountsshallbeto
enabletheinstitution'ssituationinrespectofassets
andliabilitiestobeascertained .TITLEXIV
ADVERTISEMENT OFSALESOFMOVABLE
PROPERTY
(Article68oftheFinancialRegulation )
Article73
Thesaleofmovablepropertyshallbe:
(a)suitablyadvertisedlocallyiftheoriginalunit
priceexceeds2000unitsofaccount;
noadvertisement shallbenecessaryifthatprice
waslessthan2000unitsofaccount;
(b)advertisedbyanoticeofsalepublishedinthe
OfficialJournaloftheEuropeanCommunities if
(*)DefinedinconnectionwiththeJointResearchCentre
inthe'recueildesinstructionsrelativesauxinventaires'
(Doc.13.131/XV/1968-F)andthe'nomenclature des
matériels—canevasgénéral'(Doc.EUR/C/5115/65-F
andupdatings).

NoL170/12 OfficialJournaloftheEuropeanCommunities 1.7.75
2.Theaccountingsystemtobeusedforthe
generalaccountsshallbedrawnuponthebasisofa
decimalsystemofclassification .
3.Thefollowingtypesofaccount,atleast,shall
bekept:
Type1:capitalaccount,
Type2:fixedassetaccounts,
Type3:stockaccounts,
Type4:sundrypersonalaccounts,
Type5:accountsforcashinhandandatbank,
Type6:expenditureaccounts,
Type7:incomeaccounts,
Type8;outturnaccounts.
4.Eachofthesetypesofaccountshallcomprise
groups(withatwo-digitcode)which,intheirturn,
shallbesubdividedintosub-groups (withathree­
digitcode),andthelattershallbedividedinto
accounts(withafive-digitcode).
5.Type4'personalaccounts'shallrecordall
operationswiththirdparties,includingtheir
adjustmentaccounts.
Type4shallcomprisethefollowingprincipal
groups:
—advancestostaff,
—accountswiththeotherinstitutions,
—sundrydebtorsandcreditors,
—fundstobetransferred,
—revenueandexpendituretobechargedto
accounts,
—memorandum accountsforthere-utilization of
income,
—balancingaccounts,
—departmentswithseparateaccounts(sickness
fund),
adjustmentaccountsfortransfersofscientificand
technicalequipmentbetweenvariousresearch
andinvestmentobjectives.
6.Type5'accountsforcashinhandandat
bank'shallindicatethetransactionsinsecurities,
transactionsbythecashoffices,bankandpostal
chequetransactions,andtransactionscarriedoutby
theassistantaccountingofficersand,the
administrators ofadvancefunds.
Type5shallcomprisethefollowingprincipal
groups:
—sharesandsecuritiesondeposit,
—accountsofthecashoffices,
—bankaccounts,
—postalchequeaccounts,
—accountsoftheassistantaccountingofficers,
—accountsoftheadministrators ofadvancefunds.7.Type6'expenditureaccounts'shallrecordthe
grossamountsofitemsofexpenditureenteredinthe
budgetaryaccounts.
Separateaccountsshallbeopenedforexpenditure
relatingto:
—appropriations forthecurrentfinancialyear,
—appropriations carriedoverpursuanttoArticle
6(1)(b)oftheFinancialRegulation,
—appropriations carriedoverpursuanttoArticle
6(1)(c)oftheFinancialRegulation .
8.Type7'incomeaccounts'shallindicatethe
grossamountstowhichentitlementisestablished,as
enteredinthebudgetaryaccounts.
Separateaccountsshallbeopenedforthe
entitlementsestablished :
—inthecourseofthecurrentfinancialyear,
—stilloutstandingfrompreviousfinancialyears.
9.Type8'outturnaccounts'shallshowthe
outturnofthefinancialyear:
—sumsoutstandingandsumsreceivedinexcess,
—debtorandcreditorMemberStates,
—surplusforthefinancialyear.,
10.Eachinstitutionshalldrawupanaccounting
systemalongthelinessetoutabove.Itshallcreate
groups,subgroupsandindividualaccounts
dependingonitsparticularneeds.
Article77
Operationoftheaccountingsystem
1.Thegeneralaccountsshallbekeptforeach
calendaryearusingthedoubleentrymethod.
2.Theaccountsshallbekeptinbooks,oron
sheets,ormaybestoredinacomputer.
3.Theaccountingsystemshallenabletheoverall
balanceoftheaccountstobedrawnup,i.e.,the
statementofalltheinstitution'sassetsandliabilities
accounts,includingthebalancedaccountswith,in
eachcase:
—theaccountnumber,
—theheading,
—totaldebits,
—totalcredits,
—balance.

1.7.75 OfficialJournaloftheEuropeanCommunitiesNoL170/13
Article79
Theaccountingofficer,assistantaccountingofficers
andadministrators ofadvancefundsshallinsure
themselves,throughtheinstitution,againstthe
financialrisksinherentintheirduties.
Article80
Thepremiumsforthisinsuranceshallbepaid
directlytotheinsurerbytheinstitution .4.Theaccountingsystemshallbesokeptasto
enableadetailedanalysisofthebalancesofpersonal
accountstobemade.
5.Thecurrentaccountswiththeotherinstitutions
shallbesettledperiodically .
6.Thesuspenseaccountsshallbekeptunder
constantreviewandshallbesettledassoonas
possible,andatanyeventwithinperiodspecifiedin
Article73oftheFinancialRegulation .
7.Thepurposeofthememorandumaccountsfor
re-utilizationshallbetomakeitpossibletomonitor
there-utilizationofthetypesofincomespecifiedin
Article22(b)oftheFinancialRegulationandto
enablethestatementprovidedforinthelast
subparagraphofArticle82(1)and(2)tobedrawnup.
8.Thecash(bankandpostalcheque)accounts
shallbekeptinnationalcurrencyandalsointhe
currencyinwhichtheaccountsasawholearekept.
9.TheaccountsoftheJointResearchCentreshall
beincludedintheCommission'sgeneralaccounts.Article81
Withoutprejudiceto:
—Articles86to89oftheStaffRegulationsofthe
EuropeanCommunities andconditionsof
employment ofotherservantsofthe
Communities ,
—Article78oftheFinancialRegulationapplicable
tothegeneralbudgetoftheEuropean
Communities ,
—theinstitution'srightofrecoveryvis-a-visthird
parties,
theinstitutionshallitselfbearallrisksandlossesnot
coveredbytheinsurers,insofarastheamounts
creditedtotheguaranteeaccountopenedinthe
nameoftheofficialwhoseliabilityisinvolvedare
notsufficientforthispurpose.TITLEXVI
INSURANCE OFACCOUNTING OFFICERS,
ASSISTANT ACCOUNTING OFFICERSAND
ADMINISTRATORS OFADVANCE FUNDS—
SPECIALALLOWANCE ;CATEGORIES OF
OFFICIALSOROTHERSTAFFQUALIFIEDTOBE
APPOINTED ACCOUNTING OFFICERSOR
ADMINISTRATORS OFADVANCE FUNDS
(Article78oftheFinancialRegulation )
Article78
Theaccountingofficershallbeappointedbyeach
institutionfromamongofficialsofcategoriesAand
BwhoarenationalsoftheMemberStates.
Assistantaccountingofficersshallbeappointedby
eachinstitutionfromofficialsofcategoriesAandB
whoarenationalsoftheMemberStates.
CategoryCofficialsmaybeappointedassistant
accountingofficersiftheyareregularlycalledupon
tohandlefunds.However,theseofficialsshallhave
nopowertosignintheircapacityasassistant
accountingofficersforpurposesofArticle56ofthe
FinancialRegulation .
Theadministrators ofadvancefundsshallbechosen
fromofficialsofcategoriesA,BorC,or,shouldthe
needarise,fromotherstaffhavingastatus
equivalenttothosecategories.Article82
Themonthlyamountofthespecialallowance
referredtoinArticle78oftheFinancialRegulation
shallbe:
—60unitsofaccountfortheaccountingofficer,
—40unitsofaccountforassistantaccounting
officers,
—20unitsofaccountforadministrators ofadvance
funds,wheretheamountthattheyadministeris
equaltoorgreaterthan1000unitsofaccount
andwheretheperiodofadministration isequal
toorgreaterthan30consecutivedays.
Thedateonwhichtheallocationofthis.allowance
shalltakeeffectshallbethedateofentryintoforce
ofthenewFinancialRegulation,namely1May
1973.

NoL170/14 OfficialJournaloftheEuropeanCommunities1.7.75
Article83
Aguaranteeaccountinthenameofeachperson
entitledtotheallowanceasaforesaidshallbeopened
bytheinstitutionwithabankintheplacewherethe
accountingofficerperformshisduties.Thisaccount
shallbecreditedeachmonthwiththatallowance
anddebitedbytheamountofthedeficitforwhich
thepersonconcernedisdeclaredliablebythe
institutionwhichappointedhim,insofarassuch
deficitisnotcoveredbysumsrecoverablefromthe
insurers.
Article84
Whenanaccountingofficer,assistantaccounting
officeroradministrator ofadvancefundsterminates
hisduties,anybalancestandingtohiscreditinthe
guaranteeaccountshallbepaidtohimortothose
lawfullyclaimingthroughhim,afteradecisionhas
beentakenbytheauthoritiesreferredtoinArticle
18oftheFinancialRegulationandthefinal
dischargereferredtoinArticle80oftheFinancial
Regulationhasbeengranted,andaftertheapproval
oftheaccountingofficer,savewherehehimselfis
concerned,andthatofthefinancialcontrollerhave
beengiven.
Therequisitemeasuresshallbetakentoensurethat
aguaranteeaccountcanbedebitedonlyiftwo
signaturesaregiven,oneofwhichmustbethatof
theaccountingofficer.
Innocasemayt)hesignatureofthepersoninwhose
nametheaccountstandsbeusedforthepurposeof
debitingtheaccount.beingthatof1971(100),everytimethatthesizeof
thevariationreaches:
—50%inthecaseoftheamountsspecifiedin
Articles45,72and73,
—10°/ointhecaseoftheamountsspecifiedin
Article82.
TheCommissionshalldeterminethenewamounts,
roundedofftothenearestunitof.accountaboveor
below,andshallcommunicate themtotheother
institutions .
Article86
TheprovisionsofthisRegulationshallnotbe
withoutprejudicetotheoperationofthespecial
provisionsoftheFinancialRegulationwhichare
applicabletotheEuropeanSocialFund(TitleVIIIof
theFinancialRegulation),theEuropeanAgricultural
GuidanceandGuaranteeFund(TitleIXofthe
FinancialRegulation),theEuropeanRegional
Development Fund(TitleXaoftheFinancial
Regulation(*))andtheOfficeforOfficial
PublicationsoftheEuropeanCommunities (AnnexI
totheFinancialRegulation).
Article87
Withinsixmonthsofthedateofentryintoforceof
thisRegulation,theinstitutionsshallinformthe
AuditBoardoftheprovisionsthattheyhave
adoptedinordertoapplyit.
Article88
Thepresentmeasuresinimplementation ofthe
FinancialRegulationshalltakeeffecton1July1975.
DoneatBrussels,30June1975.
FortheCommission
ThePresident
Francois-Xavier ORTOLITITLEXVII
GENERALANDFINALPROVISIONS
Article85
TheamountsspecifiedinArticles45,72,73and82
shallbeadjustedinaccordancewithvariationsinthe
Belgianconsumerpriceindex,theindexforreference
(!)OJNoL73,21.3.1975,p.46.