28.4.77 OfficialJournaloftheEuropeanCommunities NoL105/43
COUNCILDECISION
of5April1977
givingadischargetotheCommissioninrespectoftheimplementation oftheoperationsofthe
EuropeanDevelopmentFund(1963)(2ndEDF)forthe1973financialyear
(77/318/EEC)
nexedtheCommission'srepliestothecommentsmadeby
theAuditBoard,
HavingregardtotheopinionoftheEuropeanParliament
of14December1976,
Recallingthat,inaccordancewiththeprovisionsapplica­
bletotheimplementation oftheEuropeanDevelopment
Fund(1963)(2ndEDF),onlytheCouncil,actingbya
qualifiedmajority,shallgiveadischargetotheCommis­
sioninrespectofthefinancialadministrationoftheFund;
Whereasrevenueforthe1973financialyearconsisted
mainlyofthecontributions oftheMemberStates,
amountingto724534024-54unitsofaccount,andof
miscellaneous revenueoftheFund;whereas,moreover,
anadvanceof25331472-75unitsofaccountwas
grantedfromtheresourcesoftheDevelopmentFundfor
theoverseascountriesandterritories(1stFund);
Whereas,pursuanttotheabovementioned CouncilDeci­
sionof30May1972,theamount9015638-$3unitsof
accountwastransferredastheunexpendedbalancefrom
thefirstFundtothesecondEDF;
Whereastheoverallimplementation bytheCommission
oftheoperationsoftheEuropeanDevelopmentFund
(1963)(2ndEDF)duringthe1973financialyearwassuch
astowarrantitsbeinggivenadischargeinrespectofthe
implementation ofthoseoperations,THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtotheConventionofAssociationbetween
theEuropeanEconomicCommunityandtheAfrican
StatesandMadagascarassociatedwiththeCommuni­
ty^),signedatYaoundeon20July1963,
HavingregardtoCouncilDecision64/349/EECof25
February1964relatingtotheassociationoftheoverseas
countriesandterritorieswiththeEuropeanEconomic
Community (2),
HavingregardtotheInternalAgreementonthefinancing
andadministration ofCommunityaid(s),signedatYa­
oundeon20July1963,andinparticularArticle17there­
of,
HavingregardtoFinancialRegulation64/356/EECof
theEuropeanDevelopmentFundsetupundertheInternal
Agreementonthefinancingandadministration ofCom­
munityaid(4),andinparticularArticles7and8thereof,
HavingregardtotheCouncilDecisionof30May1972on
thetransferandutilizationoftheunexpendedbalancesof
theDevelopmentFundfortheoverseascountriesandter­
ritoriessetupbytheImplementingConventionannexed
totheTreatyestablishingtheEuropeanEconomicCom­
munity,
Havingregardtotherevenueandexpenditureaccounts,
thestatementandthesummaryofoperationsoftheEuro­
peanDevelopmentFund(1963)(2ndEDF)asat31De­
cember1973(5),
HavingregardtothereportoftheAuditBoardontheac­
countsforthefinancialyear1973,towhichreportarean­HASDECIDEDASFOLLOWS :
Article1
TheCouncilclosestherevenueandexpenditureaccounts
oftheEuropeanDevelopmentFund(1963)(2ndEDF)as
at31December1973asfollows:
Revenue
i})OJNo93,11.6.1964,p.1431/64.
(2)OJNo93,11.6.1964,p.1472/64.
(3)OJNo93,11.6.1964,p.'1493/64.
(*)OJNo93,11.6.1964,p.1498/64.
(5)OJNoC148,27.11.1974,p.15.atthesumof728005544-61unitsofaccount;
Expenditure (payments)
atthesumof631666809-15unitsofaccount.

NoL105/44 OfficialJournaloftheEuropeanCommunities 28.4.77
Article2 DoneatLuxembourg ,5April1977.
FortheCouncil
ThePresident
D.OWENTheCouncilherebygivesadischargetotheCommission
inrespectoftheimplementation oftheoperationsofthe
EuropeanDevelopmentFund(1963)(2ndEDF)forthe
1973financialyear.