11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/1
II
(Actswhosepublicationisnotobligatory)
COUNCIL
COUNCILDECISION
of1June1976
givingadischargetotheCommissioninrespectoftheimplementation ofthebudget
andoftherectifyingandsupplementary budgetsoftheEuropeanCommunitiesforthe
financialyear1972
(77/119/EEC,Euratom,ECSC)
THECOUNCILOFTHEEUROPEAN
COMMUNITIES ,Whereastworectifyingandsupplementary
budgets(2)(3)wereadoptedduringthefinancial
year1972,oneincreasinginteraliafood-aidappro­
HavingregardtotheTreatyestablishingthe
EuropeanCoalandSteelCommunity ,andinpar­
ticularArticle78dthereof,priationsfortheGuaranteeSectionoftheEuropean
AgriculturalGuidanceandGuaranteeFundtaking
intoaccount,bywayofexception,forthe1972
financialyear,paymentsmadeupto31January
1973bytheauthoritiesandbodiesreferredtoin
Article4ofCouncilRegulation (EEC)No729/70
of21April1970onthefinancingofthecommon
agriculturalpolicy(4);HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity ,andinparticular
Article206thereof,
HavingregardtotheTreatyestablishingthe
EuropeanAtomicEnergyCommunity ,andinpar­
ticularArticle180thereof,WhereastheCommissionmadepaymentsrelating
toappropriations carriedoverfromthefinancial
year1971(orpreviousfinancialyear)froman
appropriation of2414545074unitsofaccountover
andabovetheaforementioned appropriation
amounts;HavingregardtotheTreatyestablishingasingle
CouncilandasingleCommissionoftheEuropean
Communities ,andinparticularArticle20thereof,
Havingregardtotheaccountsofrevenueandex­
penditureandthefinancialstatementsrelatingto
thetransactionsmadeunderthebudgetforthe
financialyear1972,Whereascertainappropriations availableattheclose
ofthefinancialyear1972havebeencarriedforward
tothefinancialyear1973;
Whereastheobservationsandcommentsinthereport
oftheAuditBoardontheaccountsforthefinancial
year1972containreferencestocertainirregularities
andmistakes;whereassuitableactionshouldbetaken
onthismatter;HavingregardtothereportoftheAuditBoardon
theaccountsforthefinancialyear1972,towhich
reportareannexedtherepliesoftheinstitutionsto
thecommentsconcerningthem,
WhereastheCouncilhasadoptedthebudgetofthe
EuropeanCommunities forthefinancialyear
1972H;
(2)OJNoL240,23.10.1972,p.1.
(3)OJNoL287,26.12.1972,p.32.
(»)OJNoL202,4.9.1972,p.1. (4)OJNoL94,28.4.1970,p.13.

NoL41/2 OfficialJournaloftheEuropeanCommunities 11.2.77
Whereas,however,thegeneralimplementation by1972wassuchastoentitleittobegivenadischarge
theCommissionofthebudgetsforthefinancialyearinrespectoftheimplementation ofthesebudgets,
HASDECIDEDASFOLLOWS :
Article1
TheviewsoftheCouncilontheobservationsandcommentsinthereportoftheAudit
Boardontheaccountsforthefinancialyear1972areassetoutinAnnexI.
Article2
1.TheCouncilnotesthat:
(a)totalpaymentsmadefromappropriations forthefinancialyear1972(management
ofownresources)areasfollows:
(inunitsofaccount)
1.administrative andoperatingexpenditure (TitlesItoIV):
Commission 126280549-56
repaymenttoMemberStatesof10%of
amountspaid 127042696-70
EuropeanParliament 13656725-06
Council 20195162-56
CourtofJustice 3061901-80290237035-68
2.researchandinvestmentexpenditure 63740893-99
3.EuropeanSocialFund 54805656-48
4.EAGGF:
GuaranteeSection 2289723599-62
GuidanceSection 5370816-002295094415-62
Total(a)2703878001-77
(b)totalpaymentsmadefromappropriations tobefinancedaccordingtoanadhoc
scaleareasfollows:
1.EAGGF:
GuaranteeSection —
GuidanceSection 870260-44

11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/3
(inunitsofaccount)
2.foodaid 18842681-00
3.measurestocombatAfricanswinefeverand
aidtoredundantworkersinsulphurminesin
Italy 1548000.0021260941-44
Total(a)+(b)2725138943-21
(c)totalappropriations carriedoverfromthefinancialyear1972tothefinancialyear
1973(managementofownresources)areasfollows:
1.administrative andoperatingexpenditure (TitlesItoIV):
—Commission 12597287*60
—repaymenttoMemberStatesof10%of
amountspaid 48639749.34
—EuropeanParliament 1360808.12
—Council 3006760.16
—CourtofJustice 438639*7666043244*98
2.researchandinvestmentexpenditure 12270079.05
3.EuropeanSocialFund 42692682.66
4.EAGGF:
—GuaranteeSection 265301475*72
—GuidanceSection 169459184.00
5.foodaid 82823000.00
Total(c)638589666*41
(d)totalappropriations carriedoverfromthefinancialyear1972tothefinancialyear
1973tobefinancedaccordingtoanadhocscaleareasfollows:
EAGGF:
—GuaranteeSection 145000000.00
—GuidanceSection 200409885*34345409885-34
Total(c)+(d)983999551*75
2.TheCouncilnotesthatthesumofthetotalsunder(1)(a),(b),(c)and(d),viz:
3709138494*96unitsofaccount,istobecoveredbyequivalentrevenueasfollows:

NoL41/4 OfficialJournaloftheEuropeanCommunities 11.2.77
(inunitsofaccount)
(a)inaccordancewithDecision70/243/ECSC,EEC,Euratom :
—byownresources 1756824460*60
—byfinancialcontributions 1236613157-39
—bytheamountprovidedfortheappropriations
carriedforwardfromthefinancialyear1971
tothefinancialyear1972andcancelled..268094981-203261532599-19
—byrevenueconnectedwithresearchandin­
vestmentactivities 9493549-36
—byMemberStates'contributionstotheEura­
tomcomplementary programmes (established
entitlements ) 26953950-40
—bytheamountoftheECSCleviesallocatedto
administrative expenditure 18000000-00
—byothermiscellaneous revenue 26487569-2380935068-99
Total(a)3342467668-18
(b)byfinancialcontributions :
—inaccordancewithArticle200(1)oftheEEC
Treaty 1548000-00
—inaccordancewithCouncilRegulationNo
130/66/EECof26July1966onthefinancing
ofthecommonagriculturalpolicy(*):
EAGGF:
—GuaranteeSection 145000000-00
—GuidanceSection 1337000-00
—inaccordancewithArticle7ofCouncil
Regulation (EEC)No728/70of21April1970
onadditionalprovisionsforthefinancingof
thecommonagriculturalpolicy(2):
EAGGF :GuidanceSection 199943145-78
—inaccordancewithArticle5ofCouncil
Regulation (EEC)No2052/69of17October
1969ontheCommunityfinancingofexpendi­
turearisingfromtheimplementation ofthe
FoodAidConvention (3) 18842681-00366670826-78
Total(a)and(b)3709138494-96
ThecalculationofthecontributionoftheMemberStatestothefinancingofthebudget
forthefinancialyear1972isreproducedinAnnexII.
3.TheCouncilnotesthattheamountofpaymentsfromappropriations carriedover
fromthefinancialyear1971is1792527476-33unitsofaccount.
Article3
TheCouncilherebygivesadischargetotheCommissioninrespectoftheimplementation
ofthebudgetandoftherectifyingandsupplementary budgetsoftheEuropean
Communities forthefinancialyear1972,asshownbythefollowingtable:
oOJNo165,21.9.1966,p.2965/66.
(2)OJNoL94,28.4.1970,p.9.
(3)OJNoL26.3,21.10.1969,p.6.

(inunitsofaccount)11.2.77Balancesbrought
forwardfrom
1971to1972Paymentsagainst
appropriations
broughtforwardAmountscarried
overfrom1972
to1973from
appropriations
broughtforwardCancellationsTotal
appropriations
forthefinancial
year1972Commitments at
31December1972Paymentsmadeby
31December1972
or
15February1973Balancescarried
forwardfrom
1972to1973t1)Cancellations
Administrative and
operating
expenditure (TitlesI
toIV)1 2 3 4 5 6 7 8 9
61182505-8259428386-40 1754119-42372871875-00357294844-72291785035-6866043244-9815043594-34
Researchandinvest­
mentexpenditure 7102189-53 6236003-67— . 866185-8678143543-00(2)
96548410-8463740893-9912270079-05 2132569-96
EuropeanSocial
Fund— .—. — — 97750000-0085436310-3454805656-4842692682-66 251660-86
EAGGF:
—Guarantee
Section
—Guidance
Section1911667919-50
421415459-001659043698-82
67819387-44346144744-56252624220-68
7451327-002882190000-00
839551300-002555025075-34
205704864-782289723599-02
6241076-44410301475-72
369869069-34182164924-66
463441154-22
Foodaid 13177000-00— — 13177000-00102123000-0049300666-0018842681-0082823000-00 457319-00OfficialJournaloftheEuropeanCommunities
Total2414545073-85I792527476-33346144744-56275872852-964372629718-00 3349310172-022725138943-21983999551-75663491223-04
{*)Theamountsincolumn8donotrepresentthedifferencebetweencolumns6and7astheyincludethe'carryforwardsreferredtomArticle6(1)(b)ofFinancialRegulation75/y1/fcCbC,fc,uratom(UJINOLlib,i.j
(2)Commitmentscontractedin1972oncommitmentappropriations openedforthe1972financialyearandoncommitmentappropriations availableatthecloseofthe1971financialyear.
DoneatBrussels,1June1976.
FortheCouncil
ThePresident
G.THORNNoL41/5

NoL41/6 OfficialJournaloftheEuropeanCommunities 11.2.77
ANNEXI
VIEWSOFTHECOUNCIL ASREFERRED TOINARTICLE 1
1.Generalcomments
TheCouncilaskstheCommissiontoexaminethepossibilityofsubmittingappropriate
proposalstodealwiththesubstantiveandproceduralquestionswhichhavearisenin
connectionwiththedischargegiventotheCommissionfortheimplementation ofthe
budgetforthefinancialyear1972,particularlyasregardstheauditingoftheaccountsof
theEAGGF,GuaranteeSection.
2.Situationregardingtheauditingprocedures (No2ofthereport)
TheCouncildrawstheattentionoftheCommission totheAuditBoard'scommentstobe
foundinNo2ofthereportandaskstheCommissiontotakethenecessarymeasuresto
facilitatethenormalexerciseofoutsidecontrol.
ANNEXII
CALCULATION OFTHECONTRIBUTION OFTHEMEMBERSTATES
TOTHEFINANCING OFTHEBUDGETFORTHEFINANCIAL YEAR1972
1.Establishingtheappropriations tobecoveredinaccordancewithDecision70/243/ECSC,EEC,Euratom
(inunitsofaccount)
CategoryofexpenditurePaymentsmade
duringfinancial
yearAppropriations
carriedforward
to1973Appropriations
carriedforward
from1971
andcancelled
(tobededucted)Amount
1.Research"andinvestmentexpenditure 63740893-99 12270079-05 866185-86 75144787-18
2.EuropeanSocialFund 54805656-48 42692682-66 — 97498339-14
3.EAGGF :
—GuaranteeSection 2289723599-62 265301475-72 252297675-942302727399-40
—GuidanceSection 5370816-00 169459184-00 174830000-00
4.—Administrative andoperating
expenditure :
—Commission 126280549-56 12597287-60 I548503-86 137329333-30
—Parliament 13656725-06 1360808-12 111901-76 14905631-42
—Council 20195162-56 3006760-16 72057-96 23129864-76
—CourtofJustice3061901-80 438639-76 21655-84 3478885-72
—Foodaid— 82823000-00 13177000-00 69646000-00
5.RefundtotheMemberStatesof10%
ofownresources 127042696-72 48639749-34 — 175682446-06
2703878001-79 638589666-41 268094981-223074372686-98

11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/7
(inunitsofaccount)
Categoryofrevenue Amount
1.Miscellaneous revenuerelatingtoresearchandinvestmentactivi­
ties 9493549-36
2.Othermiscellaneous revenue 26487569-23
3.ECSCleviesallocatedtoadministrative expenditure 18000000-00
4,MemberStates'contributionstoEuratomcomplementary pro­
grammes 26953950-40i1)
80935068-99
Appropriations tobecoveredpursuanttoDecision70/243/ECSC,
EEC,Euratom 2993437617-99
(»)Belgium:3143228-68,
Germany:11228320-00,
France:2015708-61,
Italy: 8295184-31,
Luxembourg :51778-64,
Netherlands :2219730-16.
2.AllocationofexpenditureinaccordancewithArticle3(2)ofDecision70/243/ECSC,EEC
Euratom
(inunitsofaccount)
OwnresourcespaidContribution from
MemberStates
according
toArticle3(2)scaleTotalshareof
MemberStatesRelativeshare
(%)
Belgium 153383861-66 84089694-70237473556-36 7-9331
Germany 621760514-22406845728-781028606243-00 34-3621
France 368471594-22403135889-31771607483-53 25-7766
Italy 375353386-40249795857-79625149244-19 20-8840
Luxembourg 2790337-74 2473226-32 5263564-06 0-1758
Netherlands 235064766-36 90272760-49325337526-85 10-8684
Total1756824460-601236613157-392993437617-99100-0000

NoL41/8 OfficialJournaloftheEuropeanCommunities 11.2.77
3.AdjustmentoftherelativeshareofeachMemberStateforthefinancialyear1972inaccordancewiththefirstsubpara­
graphofArticle3(3)ofDecision70/243/ECSC,EEC,Euratom
RelativeRelative
sharebefore
adjustmentDifference :
Relative
shareafter
adjustmentshareused
asreference
(1971)Upperlimits
(+1%)Lowerlimits
(-1-5%) belowthe
lowerlimitabovethe
upperlimitAllocation
ofbalance
Belgium 8-3402 8-4236 8-2151 7-9331+0-2820—+0-0511 8-2662
Germany 31-7001 32-0171 31-2246 34-3621——2-3450—32-0171
France 27-9280 28-2073 27-5091 25-7766+1-7352—+0-2453 27-7544
Italy 21-5264 21-7417 21-2035 20-8840+0-3195—+0-152021-3555
Luxembourg 0-2011 0-2031 0-1981 0-1758+0-0223—+0-0015 0-1996
Netherlands 10-3042 10-4072 10-1496 10-8684——0-4612—10-4072
Total100-0000 101-0000 98-5000 100-0000+2-3563—2-8062+0-4499100-0000
Balancetobeallocated :—0-4499
4.Contributions oftheMemberStatestothefinancingofthebudgetforthefinancialyear1972
inaccordancewithDecision70/243/ECSC,EEC,Euratom
(inunitsofaccount)
Allocationofexpenditure Rreakdown ofrevenue
% Amounts OwnresourcespaidContributions
chargeable,financial
year1972
Belgium 8-2662 247443540-381533838616694059678-72
Germany 32-0171 958411915-59621760514-22336651401-37
France 27-7544 830810650-25368471594-2246233905603
Italy 21-3555 639263570-51375353386-40263910184-11
Luxembourg 0-1996 5974901-48 2790337-74 3184563-74
Netherlands 10-4072 311533039-78235064766-36 76468273-42
Total 100-0000 2993437617-991756824460-601236613157-39

5.Contributions oftheMemberStatesprovidedfor (inunitsofaccount)
Belgium Germany France Italy Luxembourg Netherlands Total
—InArticle200(1)oftheEECTreaty
(tofinanceadministrative expenditure ) 122292-00 433440-00 433440-00 433440-00 3096-00 122292-00 1548000-00
—InRegulationNo130/66/EEC:
EAGGF :
—GuaranteeSection 11762915-00 43964741-00 31792191-00 37834101-00 233645-00 19422403-00 14500000000
—GuidanceSection 108297-00 417144-00 427840-00 271411-00 2674-00 109634-00 1337000-00
—InArticle7ofRegulation (EEC)
No728/70:
EAGGF:GuidanceSection 16495309-53 63381977-21 55984080-82 42987776-34 399886-29 20694115-59 199943145-78
—InArticle5ofRegulation (EEC)
No2052/69(foodaid) 1439581-00 5728175-00 5728175-00 4070019-00 124362-00 1752369-00 18842681-00
Total 29918398-53113925477-21 94365726-82 85596747-34 763663-29 42100813-59366670826-7811.2.77 OfficialJournaloftheEuropeanCommunities NoL41/96.Liquidassets (inunitsofaccount)
Advancesmadein1972Amountsheldbythe
Difference
(b+e—f)Amountsrequested AmountspaidAmountstobepaidCommission atthe
endofthefinancial
year1971Established
entitlements
a b c d e f g
Belgium 78255000 78255000— 27858032-54 94059678-72 12053353-82
Germany 324850000 324850000— 87969605-95 336651401-37 76168204-58
France 393236000 393236000— 98774023-57 462339056-03 29670967-54
Italy 234765000 234765000 73546960-93 263910184-11 44401776-82
Luxembourg 2647000 2467000 ISO000 684888-41 3184563-74 147324-67
Netherlands 73447000 73447000 26951284-90 76468273-42 23930011-48
Total 1107200000 1107020000 ISO000 315784796-30 1236613157-39 186371638-91