28.4.77 OfficialJournaloftheEuropeanCommunities NoL105/45
COUNCILDECISION
of5April1977
givingadischargetotheCommissioninrespectoftheimplementation oftheoperationsofthe
EuropeanDevelopmentFund(1969)(3rdEDF)forthe1973financialyear
(77/319/EEC)
Recallingthat,inaccordancewiththeprovisionsapplica­
bletotheimplementation oftheEuropeanDevelopment
Fund(1969)(3rdEDF),onlytheCouncil,actingbya
qualifiedmajority,shallgiveadischargetotheCommis­
sioninrespectofthefinancialadministration oftheFund;
Whereasrevenueforthe1973financialyearconsisted
mainlyofthecontributions oftheMemberStates,
amountingto126391146-75unitsofaccount,andof
miscellaneous revenueoftheFund;whereas,moreover,
anadvanceof44474776-19unitsofaccountwas
grantedfromtheresourcesoftheEuropeanDevelopment
Fund(1963)(2ndEDF);
Whereastheoverallimplementation bytheCommissionof
theoperationsoftheEuropeanDevelopmentFund(1969)
(3rdEDF)duringthe1973financialyearwassuchasto
warrantitsbeinggivenadischargeinrespectoftheim­
plementationofthosKoperations ,THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
FlavingregardtotheConventionofAssociationbetween
theEuropeanEconomicCommunityandtheAfrican
StatesandMadagascarassociatedwiththeCommuni­
ty(*),signedatYaoundeon29July1969,
HavingregardtoCouncilDecision70/549/EECof29
September1970ontheassociationoftheoverseascoun­
triesandterritorieswiththeEuropeanEconomicCom­
munity(2),
HavingregardtotheInternalAgreementonthefinancing
andadministration ofCommunityaid(s),signedatYa­
oundeon29July1969,andinparticularArticle22there­
of,
HavingregardtoFinancialRegulation71/68/EECofthe
EuropeanDevelopmentFund(1969)setupundertheIn­
ternalAgreementonthefinancingandadministration of
Communityaid(4),andinparticularArticles7and8
thereof,
Havingregardtotherevenueandexpenditureaccounts,
thestatementandthesummaryofoperationsoftheEuro­
peanDevelopmentFund(1969)(3rdEDF)asat31De­
cember1973(®),
HavingregardtothereportoftheAuditBoardontheac­
countsforthefinancialyear1973,towhichreportarean­
nexedtheCommission'srepliestothecommentsmadeby
theAuditBoard,
HavingregardtotheopinionoftheEuropeanParliament
of14December1976,HASDECIDEDASFOLLOWS :
Article1
ThepositionoftheCounciloncomment140inthereport
oftheAuditBoardforthe1973financialyearisassetout
intheAnnex.
Article2
TheCouncilclosestherevenueandexpenditureaccounts
oftheEuropeanDevelopmentFund(1969)(3rdEDF)as
at31December1973asfollows:
Revenue
(i)OJNoL282,28.12.1970,p.2.
(2)OJNoL282,28.12.1970,p.83.atthesumof171489793-54unitsofaccount;
Expenditure (payments)
atthesumof16378946933unitsofaccount.OJNoL282,28.12.1970,p.47.
'("»>.|NoL31,8.2.1971,p.1.
(5)OJNoC148,27.11.1974,p.15.

NoL105/46 OfficialJournaloftheEuropeanCommunities 28.4.77
Article3 DoneatLuxembourg ,5April1977.
FortheCouncil
ThePresident
D.OWENTheCouncilherebygivesadischargetotheCommission
inrespectoftheimplementation oftheoperationsofthe
EuropeanDevelopmentFund(1969)(3rdEDF)forthe
1973financialyear.
ANNEX
PositionoftheCounciloncomment140oftheAuditBoardonresidentandtechnicalsupervision
THECOUNCILcallsupontheCommissiontoensuretheprogressiveabsorptionofEACofficialsonspe­
cialcontractsintotheestablishedstaffoftheCommission .
ItnotesthattheCommissiondoesnotintendtoreplaceEACemployeesabsorbedinthiswaybyissuing
furtherspecialcontracts.
Onthisoccasion,theCouncilcallsupontheCommissiontosubmittoit,assoonaspossible,afullreporton
itsdelegationstaffpolicyintheframeworkofcontractualrelationswiththeACPStatesandtheMediterra­
neancountries .