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( 1 ) OJ NO C 344 , 31 . 12 . 1982 .

( 2 ) OJ NO L 356 , 31 . 12 . 1977 , P . 1 .

( 3 ) OJ NO L 336 , 27 . 12 . 1977 , P . 1 .

DECISION OF THE EUROPEAN PARLIAMENT OF 18 MAY 1983 GRANTING A DISCHARGE TO THE COMMISSION IN RESPECT OF THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN COMMUNITIES FOR THE 1981 FINANCIAL YEAR CONCERNING SECTIONS I - PARLIAMENT ; II - COUNCIL ; III - COMMISSION ; IV - COURT OF JUSTICE ; V - COURT OF AUDITORS ( 83/316/EEC , EURATOM , ECSC )

THE EUROPEAN PARLIAMENT ,

- HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN COAL AND STEEL COMMUNITY , AND IN PARTICULAR ARTICLE 78G THEREOF ,

- HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLE 206B THEREOF ,

- HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ATOMIC ENERGY COMMUNITY , AND IN PARTICULAR ARTICLE 108B THEREOF ,

- HAVING REGARD TO THE REVENUE AND EXPENDITURE ACCOUNT AND BALANCE SHEET IN RESPECT OF THE BUDGET FOR THE 1981 FINANCIAL YEAR ,

- HAVING REGARD TO THE REPORT OF THE COURT OF AUDITORS ON THE ACCOUNTS FOR THE 1981 FINANCIAL YEAR AND THE REPLIES OF THE INSTITUTIONS TO THE REPORT ( DOC . 1-1098/82 ) ( 1 ) ,

- HAVING REGARD TO THE EXAMINATION OF ALL REVENUE AND EXPENDITURE OF THE COMMUNITY UNDERTAKEN BY THE COURT OF AUDITORS PURSUANT TO ARTICLE 206A ( 1 ) OF THE EEC TREATY ,

- HAVING REGARD TO THE COUNCIL RECOMMENDATION OF 15 MARCH 1983 ON THE GRANTING OF A DISCHARGE TO THE COMMISSION IN RESPECT OF THE IMPLEMENTATION OF THE BUDGET FOR THE 1981 FINANCIAL YEAR ,

- HAVING REGARD TO THE REPORT OF THE COMMITTEE ON BUDGETARY CONTROL , THE ANNEXED WORKING DOCUMENTS ON THE VARIOUS COMMUNITY POLICY SECTORS AND THE OPINIONS OF THE COMMITTEE ON AGRICULTURE , THE COMMITTEE ON ENERGY AND RESEARCH , THE COMMITTEE ON SOCIAL AFFAIRS AND EMPLOYMENT AND THE COMMITTEE ON DEVELOPMENT AND COOPERATION ( DOC . 1-275/83 ) ,

( ECU ) ( ECU )

1 . NOTES THAT :

A . ESTIMATES OF REVENUE FOR THE 1981 FINANCIAL YEAR TOTALLED : 18 434 030 071

BROKEN DOWN AS FOLLOWS :

OWN RESOURCES : 17 329 851 202

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR : 246 132 415

BALANCE OF VAT OWN RESOURCES AND FINANCIAL CONTRIBUTIONS FOR PRECEDING FINANCIAL YEARS : 546 116 190

OTHER : 311 930 264

B . ESTIMATES OF EXPENDITURE FOR THE 1981 FINANCIAL YEAR TOTALLED : 18 434 030 071

2 . GRANTS A DISCHARGE TO THE COMMISSION IN RESPECT OF THE FOLLOWING AMOUNTS :

A . REVENUE

( A ) ENTITLEMENTS ESTABLISHED FOR THE 1981 FINANCIAL YEAR : 18 468 644 790,87

( B ) ENTITLEMENTS COLLECTED AT 31 DECEMBER 1981 : 18 449 136 922,42

BROKEN DOWN AS FOLLOWS :

- AMOUNTS COLLECTED FROM ENTITLEMENTS FOR THE FINANCIAL YEAR : 18 446 989 687,90

MADE UP AS FOLLOWS :

- OWN RESOURCES : 17 327 613 160,69

- SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR : 246 132 414,26

- BALANCE OF VAT OWN RESOURCES AND FINANCIAL CONTRIBUTIONS FOR PRECEDING FINANCIAL YEARS : 544 950 534,13

- OTHER : 328 293 578,82

- AMOUNTS COLLECTED FROM ENTITLEMENTS CARRIED FORWARD FROM THE PRECEDING FINANCIAL YEAR : 2 147 234,52

B . APPROPRIATIONS CARRIED FORWARD FROM 1980 TO 1981 TRANSFERRED TO OTHER ITEMS : 2 696 000

C . EXPENDITURE ( PAYMENTS MADE IN RESPECT OF THE 1981 FINANCIAL YEAR ) : 16 712 031 449,41

3 . NOTES

THE SURPLUS FROM THE 1981 FINANCIAL YEAR TO BE CARRIED FORWARD TO THE NEXT FINANCIAL YEAR : 661 494 114,80

REVENUE COLLECTED IN RESPECT OF 1981 : 18 449 136 922,42

SPECIFICALLY ALLOCATED REPAYABLE REVENUE BROUGHT FORWARD FROM 1980 : - 580 448,02

REPAYABLE FINANCIAL CONTRIBUTIONS FOR ADDITIONAL PROGRAMMES IN THE RESEARCH AND INVESTMENT SECTOR : - 179 285,87

APPROPRIATIONS CARRIED FORWARD FROM 1980 TO 1981 TRANSFERRED TO OTHER ITEMS : + 2 696 000,00

18 451 073 188,53

PAYMENTS MADE AGAINST APPROPRIATIONS FOR 1981 : 16 712 031 449,41

APPROPRIATIONS CARRIED FORWARD TO 1982 : + 1 172 800 012,19

APPROPRIATIONS CARRIED FORWARD FROM 1980 AND NOW CANCELLED : - 123 006 238,94

EXCHANGE LOSSES : + 27 753 851,07

EXPENDITURE TO BE FINANCED FROM THE REVENUE FOR THE 1981 FINANCIAL YEAR : 17 789 579 073,73

4 . DRAWS ATTENTION TO ITS RESOLUTION EMBODYING THE COMMENTS ACCOMPANYING THE DECISIONS GRANTING A DISCHARGE AND REQUESTS THE INSTITUTIONS TO REPORT ON THE MEASURES TAKEN FOLLOWING THOSE COMMENTS IN ACCORDANCE WITH ARTICLE 85 OF THE FINANCIAL REGULATION ( 2 ) ;

5 . NOTES THE POSITIVE REACTION OF THE COMMISSION TO SPECIFIC REQUESTS SUBMITTED TO IT IN CONNECTION WITH THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN COMMUNITIES , IN PARTICULAR :

WITH RESPECT TO THE IMPLEMENTATION OF THE DECISIONS TAKEN BY PARLIAMENT DURING THE BUDGETARY PROCEDURE :

( A ) THAT THE COMMISSION WOULD INFORM PARLIAMENT OF THE UTILIZATION OF THE APPROPRIATIONS IT APPROVED BY MEANS OF AMENDMENTS DURING THE COURSE OF THE FINANCIAL YEAR AND , IN PARTICULAR , OF ANY DIFFICULTIES ARISING ON THEIR UTILIZATION AND , WHERE THE COUNCIL FAILS TO ENACT THE APPROPRIATE REGULATIONS , THE APPROPRIATIONS ARE EITHER UTILIZED WITH CORRESPONDING SPECIFIC MEASURES OR IN BUDGET LINES WITH SIMILAR OBJECTIVES ;

WITH RESPECT TO THE ADMINISTRATION OF OWN RESOURCES :

( B ) THAT THE COMMISSION ADOPT AS A GENERAL POLICY APPROACH THAT FUNDS SAVED DURING THE FINANCIAL YEAR NORMALLY REMAIN IN THE COMMUNITY BUDGET AND ARE CARRIED OVER TO THE NEXT FINANCIAL YEAR AS A SURPLUS AND THAT INTEREST BE LEVIED ON MEMBER STATES WHO ARE LATE IN MAKING PAYMENTS IN ACCORDANCE WITH ARTICLE 11 OF REGULATION ( EEC , EURATOM , ECSC ) NO 2891/77 ( 3 ) ;

WITH RESPECT TO IRREGULARITIES AND FRAUD :

( C ) THAT THE COMMISSION HAD ACKNOWLEDGED THAT CERTAIN MEASURES HAD BEEN TAKEN AND PROMISED THAT FURTHER MEASURES WOULD BE TAKEN TO FOLLOW UP RAPIDLY AND EFFECTIVELY ANY IRREGULARITIES OR FRAUDS , AND THAT IT WAS ANTICIPATED THAT A SPECIAL MOBILE UNIT WOULD BE SET UP TO THIS END ALONG THE LINES OF THOSE OPERATING IN OTHER AREAS OF COMMUNITY ACTIVITY ;

( D ) THAT IN ITS RECOMMENDATION OF 15 MARCH 1983 ON THE GRANTING OF THE DISCHARGE TO THE COMMISSION ( DOC . 1-108/83 ) , THE COUNCIL MADE THE FOLLOWING DEMAND :

" THE COUNCIL WAS CONCERNED AT THE INCONSISTENCY IN THE COMMUNICATION OF IRREGULARITIES IN THE VARIOUS MEMBER STATES . IT CONSIDERED THAT IT WAS ESSENTIAL FOR ACTIVITY IN THIS AREA TO BE STEPPED UP AND ASKED THE COMMISSION TO SUBMIT A WRITTEN REPORT DRAWN UP IN COOPERATION WITH THE COMMITTEE RESPONSIBLE FOR EXAMINING IRREGULARITIES . THIS REPORT SHOULD INDICATE THE OBSTACLES TO MORE EXTENSIVE AND SPEEDY DETECTION OF IRREGULARITIES . " ;

WITH RESPECT TO FOOD AID :

( E ) THAT THE COMMISSION HAD ADOPTED A NEW APPROACH TO SIMPLIFY AND SPEED UP THE PROCEDURE ; PARLIAMENT RESERVED THE RIGHT TO INVESTIGATE THE PRACTICAL EFFECTIVENESS OF ITS ACTION ;

WITH RESPECT TO THE EUROPEAN DEVELOPMENT FUND :

( F ) THAT THE COMMISSION WOULD SUBMIT A PROPOSAL FOR THE BUDGETIZATION OF THE SIXTH EUROPEAN DEVELOPMENT FUND BEFORE THE OPENING OF THE NEGOTIATIONS ;

WITH RESPECT TO RESEARCH POLICY :

( G ) THAT THE COMMISSION WAS SIMILARLY CONVINCED THAT A GENUINE RESEARCH POLICY SHOULD BE IMPLEMENTED AND THAT THE COMMUNITY BUDGET WAS THE MOST APPROPRIATE INSTRUMENT FOR SO DOING ; PARLIAMENT CALLED ON THE COMMISSION TO ASSESS THE FINANCIAL IMPLICATIONS OF THE CLOSING DOWN OF THE SUPER-SARA PROJECT ;

6 . INSTRUCTS ITS PRESIDENT TO COMMUNICATE THIS DECISION AND THE ATTACHED COMMENTS TO THE COMMISSION OF THE EUROPEAN COMMUNITIES , TO FORWARD THEM TO THE OTHER INSTITUTIONS AND TO ARRANGE FOR THEIR PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES ( L SERIES ) .

THE SECRETARY GENERAL

H . - J . OPITZ

THE PRESIDENT

P . DANKERT