2.6.73 OfficialJournaloftheEuropeanCommunities NoL145/23
COUNCILDECISION
of19February1973
givingadischargetotheCommissioninrespectoftheimplementation ofthebudget
andthesupplementary budgetsoftheEuropeanCommunitiesforthefinancialyear1970
(73/114/ECSC,EEC,Euratom)
THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanCoalandSteelCommunity ,andin
particularArticle78(d)thereof;
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity ,andinparticular
Article206thereof;
HavingregardtotheTreatyestablishingthe
EuropeanAtomicEnergyCommunity,andin
particularArticle180thereof;
Havingregardtotheaccountsofrevenueand
expenditureandthefinancialstatementsrelatingto
theimplementation ofthebudgetforthefinancial
year1970;
HavingregardtotheReport(*)oftheAuditBoardon
theaccountsforthefinancialyear1970,towhich
reportareannexedtherepliesoftheinstitutionsto
thecommentsconcerningthem;
WhereasRegulationNo25(2)onthefinancingof
thecommonagriculturalpolicylaysdowncertain
rulesoffinancialandbudgetarypolicyconcerningtheEuropeanAgriculturalGuidanceandGuarantee
Fund;whereassimilarrulesfortheEuropeanSocial
FundwerelaiddownintheFinancialRegulation (3)
onthemethodsandprocedureformakingavailable
totheCommission thefinancialcontributions of
MemberStatesreferredtoinArticle200(1)and(2)
oftheTreatyestablishingtheEuropeanEconomic
Communityandonthetechnicalconditionsfor
carryingoutthefinancialoperationsrelatingtothe
EuropeanSocialFund(Article209(b))oftheTreaty;
WhereastheCouncilhasadoptedthebudget(4)and
theadditionalbudgetforthefinancialyear1970;
Whereascertainappropriations availableatthe
closeoftheabovementioned financialyearhavebeen
carriedforwardtothefollowingfinancialyear;
Whereastheobservationsandcommentsinthereport
oftheAuditBoardontheaccountsforthefinancial
year1970includethenotingofcertainirregularities
andcertainmistakes;whereassuitableactionmustbe
takenonthismatter;
Whereas,however,thegeneralimplementation bythe
Commissionofthebudgetsforthefinancialyear
1970wassuchastoentitleittobegivenadischarge
inrespectoftheimplementation ofthesebudgets;
HASDECIDEDASFOLLOWS :
Article1
TheviewsoftheCouncilontheobservations andcommentsoftheAuditBoardareas
setoutintheAnnex.
(')ThisReportisavailablefromtheinstitutionsofthe
EuropeanCommunities .
OTNo30.20.4.1962.d.991/62.(")OJNo22,JO.3.1961,p.509/61.
(4)OJNoL60,16.3.1970,p.1.
OJNoL218,3.10.1970,p.39.
OJNoL8,11.1.1971,pp.1and20.

NoL145/24 OfficialJournaloftheEuropeanCommunities 2.6.73
Article2
TheCouncilclosesatthesumof 116774857-52u.a.(a)
thetotaladministrative expenditure (x)oftheCommunities
paidoutduringthefinancialyear1970,thatsumbeing
madeupasfollows:
Paymentfromappropriations
carriedforwardfromthe
financialyear
1969Paymentfromappropriations
forthefinancialyear
1970
u.a. u.a.
—EuropeanParliament 265944-68 9010723-96
—Council 305484-26 10139208-86
—Commission 7202004-30 87686221-68
—CourtofJustice 24796-80 2140472-98
7798230-04 108976627-48
Sinceasumof 11023933-62u.a.(b)
wascarriedforwardfromthefinancialyear1970tothe
financialyear1971,undertheheadingofadministrative
expenditure,thatsumbeingmadeupasfollows:
u.a.
—EuropeanParliament 330641-64
—Council 944152-08
—Commission 9703054-90
—CourtofJustice 46085-00
whileasumof 10332237-25u.a.(c)
hadbeencarriedforwardfromthefinancialyear1969to
thefinancialyear1970,thatsumbeingfinancedfrom
revenueforthefinancialyear1969,
theCouncilclosesatthesumof 117466553-89u.a.
(a+b—c)
thetotalrevenuetocoveradministrative expenditure (x)for
thefinancialyear1970accruingasfollows:
11189580-52u.a.fromownrevenue
18000000-00u.a.fromECSClevies
88276973-37u.a.fromcontributions fromtheMember
States
Article3
TheCouncilclosesatthesumof 37041700-72u.a.
thetotalexpenditurepaidoutduringthefinancialyear
1970inrespectoftheEuropeanSocialFund.
(!)ExpenditurerelatingtotheEuropeanSocialFundandtheEAGGFisnotincludedinthis
total.

2.6.73 OfficialJournaloftheEuropeanCommunities NoL145/25
Article4
TheCouncilclosesatthesumof 2366766775-00u.a.
thetotalexpenditurepaidoutduringthefinancialyear
1970inrespectoftheEuropeanAgriculturalGuidanceand
GuaranteeFund.
ArticleS
TheCouncilgivesadischargetotheCommissioninrespectoftheimplementation of
thebudgetandthesupplementary budgetsoftheEuropeanCommunities forthe
financialyear1970.
DoneatBrussels,19February1973.
FortheCouncil
ThePresident
A.LAVENS
ANNEX
A.MATTERSCONCERNING THEAPPLICATION OFTHEPROVISIONS OFTHE
FINANCIAL REGULATIONS
COMMISSION
Needformorecarefulaccountingadministration
(No68—point(b)intheReport)
TheCouncilacknowledges thetemporaryconfidentialnatureofthestudyoftherational­
invitestheCommissiontotakeallnecessarymeasurestopreventsuchirregularities inthe
future.
RefusaltocommunicatetotheAuditBoardastudyontheadministrative proceduresfor
implementingthebudgets
(No70—point(a)intheReport)
TheCouncilacknowledges thetemporaryconfidentialnatureofthestudyoftherational­
izationofbudgetaryprocedurescarriedoutfortheCommissionbyateamofmanagement
consultants .TheCouncilwouldhoweverliketheAuditBoardtoseethisstudyduringthe
nextfinancialyearinordertoascertainhowtheCommissionplanstoimprovetheadministration
ofitsservices.
Needformoreextensivedocumentation ontheuseofappropriations
(No193intheReport)
TheCouncildrawstheCommission'sattentiontotheneedforeachCommission serviceto
drawupregularlythedocumentswhichshouldmakeitpossibletoobtainanoverallview
oftheadministration oftheservice.

NoL145/26 OfficialJournaloftheEuropeanCommunities 2.6.73
B.MATTERS RELATING TOTHEINTERPRETATION ANDAPPLICATION OFTHE
PROVISIONS CONCERNING STAFF
GENERALOBSERVATIONS ANDCONSIDERATIONS
COMMISSION
Needtodrawupacompleteorganigramme oftheservices
(No196intheReport)
TheCouncilinvitestheCommissiontoprovidetheAuditBoardinfuturewithanorgani­
grammegivingcomprehensive informationonthenumber,functionsandcompositionofthe
services.
AbsenceofanimplementingRegulationfortheprovisionsrelatingtocoveragainsttherisks
fromaccidentandoccupationaldiseases
(No200intheReport)
TheCouncilurgesthattheimplementingRegulationstoArticle73oftheStaffRegulationsbe
adopted.
InthemeantimeitinvitestheCommissiontotakeactionagainstthirdpartiesresponsiblefor
accidentstoitsstaff,inordertoobtainreimbursements ofthesumspaidtoitsstaffduring
periodsofunfitnessforwork.
C.MATTERSRELATINGTOEFFICIENT FINANCIAL ADMINISTRATION
COMMISSION
Needforbetteradministration ofthecomputingcentre
(No75intheReport)
TheCouncilconsiders,liketheAuditBoard,thattheadministration ofthecomputingcentre
shouldbebasedonaworksurveyandabreakdownofthetimeandcostinvolvedineach
large-scaleprogramme .ItnotesthemeasuresadoptedbytheCommissionintheinterimin
ordertomakethesesurveys.