1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/1
II
(Actswhosepublicationisnotobligatory)
COUNCIL
FINANCIAL REGULATION
of25April1973
applicabletothegeneralbudgetoftheEuropeanCommunities
(73/91/ECSC,EEC,Euratom)
WhereastheDecisionof21April1970(2)concerning
thereplacement offinancialcontibutions from
MemberStatesbytheCommunities 'ownresources
(hereinaftercalledtheDecisionof21April1970)
alsoamendscertainprovisionsonfinancialmatters
andintroducesnewprovisions,inparticularwith
aviewtocoveringadequatelytheforeseeablecash
needsoftheCommunities bymeansoftransfersof
ownresourcesandcontributions oftheMember
Statesafterapatternsuitabletothesaidneeds;THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuro­
peanCoalandSteelCommunity ,andinparticular
Article78(f)thereof;
HavingregardtotheTreatyestablishingtheEuro­
peanEconomicCommunity ,aninparticularAr­
ticle209thereof;
HavingregardtotheTreatyestablishingtheEuro­
peanAtomicEnergyCommunity ,andinparticular
Article183thereof;
HavingregardtotheproposalfromtheCommission ;
HavingregardtotheOpinionoftheEuropean
Parliament ;
WhereastheTreatyof22April1970(5)amended
certainbudgetaryprovisionsoftheTreatiesestab­
lishingtheEuropeanCommunitiesandoftheTreaty
establishingaSingleCouncilandaSingleCommis­
sionfortheEuropeanCommunities ;
Whereas,inthelightoftheseamendments ,itis
opportunetoadapttheprovisionsonfinancial
mattersinforceuptothepresentrelatingtothe
draftingandimplementation ofthebudget,the
renderingandcheckingofaccounts,andtheinspec­
tionoftheresponsibilityoftheauthorizingofficers
andaccountingofficers;Whereasitisopportunetoconsolidate ,while
amending,theotherprovisionsmadebytheCouncil
onfinancialmatters,exceptthoserelatingtothe
applicationofArticle14ofCouncilRegulation (EEC)
No728/70(3)of21April1970onadditionalpro­
visionsforthefinancingofthecommonagricultural
policyandArticle16ofCouncilRegulationNo
729/70(4)of21April1970onthefinancingofthe
commonagriculturalpolicyaslastamendedbyRegu­
lation(EEC)No2788/72(5);
Whereasitisopportune,inthebudgetoftheEuro­
peanCommunities ,tomakeprovisionforasystem
offunctionalpresentationapplicabletotheappro­
priationsforresearchandinvestment;
(2)OJNoL94,28.4.1970,p.19.
(3)OJNoL94,28.4.1970,p.9.
(4)OJNoL94,28.4.1970,p.13.
(5)OJNoL295,30.12.19?2,p.1. I'MOTNnT.2.2.1.1971.n.1.

NoL116/2 OfficialJournaloftheEuropeanCommunities 1.5.73
provisionsofArticles2and127to132inclusiveof
theActconcerningtheConditionsofAccessionand
theAdjustments totheTreaties(2),orfromthe
managementprinciplessetoutinthisFinancialRe­
gulation;WhereasCouncilDecisonof1February1971(*■)on
thereformoftheEuropeanSocialFund,atAr­
ticle9thereof,providesinparticularthattheexpendi­
tureincurredbytheFundmaybeauthorizedfora
periodoftwoyearsbeyondthefinancialyearin
question;
Whereasitisaccordinglyopportunetofixthe
particularprocedureconcerningappropriations and
expenditureoftheEuropeanSocialFund;Whereasitisnecessary,forthefinancingofexpendi­
tureonFoodAidensuredbythegrantofadvances
toMemberStates,toprovideforrulesanalogousto
thosegoverningtheadvancestotheGuarantee
SectionoftheEuropeanAgriculturalGuidanceand
GuaranteeFund;WhereasRegulation (EEC)No729/70provided
fortransfersofadvancesfromtheFundto
MemberStates,fortheirservicesandpayingbodies,
from1January1971,forthefinancingofexpendi­
tureassignabletotheGuaranteeSectionoftheEuro­
peanAgriculturalGuidanceandGuaranteeFund;
whereastheamountofadvancesdecideduponby
theCommission shouldremainwithinthelimitsof
thetotalamountofappropriations inthebudgetfor
theGuaranteeSectionoftheEuropeanAgricultural
GuidanceandGuaranteeFundsandbethesubjectof
globalprovisionalcommitments ;Whereasitisopportune,forthefinancingofexpendi­
turechargeabletotheGuidanceSectionoftheEuro­
peanAgriculturalGuidanceandGuaranteeFund,to
laydownrulesontheentryinthebudgetofthe
annualappropriations fixedbyArticle6(5)of
Regulation (EEC)No729/70,onthere-entryof
appropriations fromearlierfinancialyears,andon
coveringthesaidappropriations byrevenue;
Whereas,withoutprejudicetothemakingupofthe
accountsprovidedforinArticle5(2)(b)ofRegu­
lation(EEC)No729/70,theexpendituremadeby
theservicesandbodiesinapplicationofArticle4
ofthatregulationshouldbeprovidedforbyacom­
mitmentinaccordancewiththebudgetarynomen­
clatureandbechargedtothefinancialyearduring
whichthepaymentsweremadebythesaidservices
andbodies;WhereastheexpenditureassignabletotheEuropean
AgriculturalGuidanceandGuaranteeFund,Guaran­
teeSection,particularlyinrelationtothelasttwo
monthsofthefinancialyear,arecommunicated to
theCommission bytheMemberStatesondates
whichdonotallowbudgetaryoperations,andin
particularcommitmentsandchargesagainstpayment,
tobecarriedoutbefore31Decemberatthelatest;
whereas,accordingly,provisionshouldbemade
foradatebeforewhichtheseoperationsaretobe
carriedout,togetherwithaspecialprocedurefor
thetransferofappropriations ;Whereasthemakingoftheaccountsconstitutes,in
itself,recognitionbytheCommissionoftheexpendi­
turedeclaredbytheMemberStatesintheframe­
workofprovisionsadoptedintheimplementation of
Article5ofRegulation (EEC)No729/70andany
correctionsarisingtherefrommustbeassignedto
thetitleofthefinancialyearduringwhichthe
accountsaremadeup;WhereastheDecisionof16January1969settingup
theOfficeforOfficialPublicationsoftheEuropean
Communities (3)containscertainprovisionsconcern­
ingappropriations ,revenueandexpenditureofthis
office;whereasitisopportunetofixthespecial
procedureapplicabletothesaidappropriations ,
revenueandexpenditure ;Whereasinthecontextoftheenlargementofthe
Communities ,itisopportunetoadopt,bywayof
exception,aspecialprovisionforthepassagefrom
the1972financialyeartothatfollowing;whereas
thatprovisioncannotbetakentoderogatefromtheHASADOPTED THISFINANCIAL REGULATION :
C)OJNoL28,4.2.1971,p.15.(2)OJNoL73,27.3.1972,p.14.
(3)OJNoL13,18.1.1969,p.19.

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/3
TITLEI
GENERAL PRINCIPLES
Article1 andalsoallotherexpenditurerelatingtothe
activitiesdecidedonbytheCouncil.
3.WithoutprejudicetoArticles95,104and107,
expendituremaybeauthorizedforaperiodsub­
sequenttothefinancialyearonlyinaccordancewith
thedetailedrulesprovidedforinthebudget.
Operatingexpenditurearisingfromcontractswhich
havebeenconcludedinaccordancewithlocal
usageforperiodsgoingbeyondthefinancialyearis
notsubjecttotheprovisionsoftheprecedingsub­
paragraph .Suchexpenditureshallbeallocatedtothe
budgetforthefinancialyearinwhichitisincurred.
4.Wherenecessary,andattherequestofthe
EuropeanParliament,theCouncilortheCourtof
Justice,theCommissionmaysubmitsupplementary
orrectifyingpreliminarydraftbudgets.Theseshall
beexamined,establishedandfinallyadoptedinthe
samewayandinaccordancewiththesameprocedure
asthebudgetwhoseprovisionsitmodifies.Sucha
draftbudgetmustbejustifiedbyreferencetothe
saidbudget.Thecompetentauthoritiesshalldiscuss
ittakingintoaccounttheurgencyofthematter.
Supplementary preliminarydraftbudgetsmust,asa
generalrule,besubmittedtotheCouncilnotlater
thanthedatelaiddownfortablingthepreliminary
draftbudgetforthenextfinancialyear.
5.Thefinaladoptionofthebudgetobligeseach
MemberStatetoplacethecontributions atthedis­
posaloftheCommission ,inaccordancewiththe
ruleslaiddowninthisRegulation .1.ThebudgetoftheEuropeanCommunities
(hereinaftercalled'budget')istheactwhichmakes
provisionforandauthorizesannuallyinadvance
theexpectedrevenueandexpenditureoftheCom­
munities.ForthepurposesofthisFinancialRegula­
tion,therevenueandexpenditureoftheCommuni­
tiesshallcomprise :
—administrative expenditure oftheEuropean
CoalandSteelCommunityandtherevenue
relatingthereto;
—revenueandexpenditureoftheEuropeanEcono­
micCommunity ;
—revenueandexpenditureoftheEuropeanAtomic
EnergyCommunity ,withtheexceptionofthat
oftheSupplyAgencyandoftheJointUnder­
takings.
Theabovementioned expenditureshallcomprise
thatarisingfromtheactivitiesoftheinstitutions
forwhichprovisionismadeinthebudgetary
nomenclature providedforinArticle15(4).
2.ForthepurposesofthisFinancialRegulation,
researchandinvestmentexpenditureshallcomprise
anyexpenditurewhichcouldbeallocatedtothe
budgetpursuanttotheTreatyestablishingtheEuro­
peanAtomicEnergyCommunity andtothe
measurestakeninapplicationthereofandinpar­
ticular;
—expenditurerelatingtotheimplementation ofthe
researchandtrainingprogrammeoftheCom­
munity;
—anycontributiontothecapitaloftheSupply
Agencyandtoitsinvestmentexpenditure ;
—expenditurerelatingtotheequipmentoftraining
centres;
—anycontributiontotheJointUndertakings and
tocertainjointenterprises ;
—theCommission'sfinancialsupporttoprospec­
tingprogrammes intheterritoriesofMember
StatesasreferredtoinArticle70oftheTreaty
establishingtheEuropeanAtomicEnergyCom­
munityandalsothefinancingofemergency
stocksofwhichanybuildupshallbedecided
pursuanttoArticle72ofthesameTreaty;
—loansapprovedandchargesrelatingthereto;
—repaymentofloansandchargesrelatingthereto;Article2
Budgetappropriations shallbeusedinaccordance
withprinciplesofeconomyandsoundfinancial
management .
Article3
1.Allrevenueandexpenditureshallbeenteredin
fullinthebudgetandintheaccounts.
Allrevenueshallbeusedtocoverallexpenditure
withoutprejudicetotheimplementation ofthepro­
visionsofArticle3(4)andArticle4(6)ofthe
Decisionof21April1970.
2.Notwithstanding theprovisionsofthesecond
subparagraph ofparagraph (I),anyrevenueallocated

NoL116/4 OfficialJournaloftheEuropeanCommunities 1.5.73
Theexpenditureofafinancialyearshallbeentered
intheaccountsforthatyearonthebasisofexpendi­
ture,theauthorization ofwhichreachedthefinancial
controllernotlaterthan31December,andwhich
wereeffectednotlaterthanthefollowing15January.totheCommunities foraspecificpurpose,suchas
incomefromfoundations ,subventions ,giftsand
bequests,shallnotbeusedforanyotherpurpose.
TheCommissionmayacceptanydonationmadeto
theCommunities ,andinparticularfromfounda­
tions,fromsubsidies,giftsandbequests.
TheCommissionshallacceptdonationswhichmay
involveanykindoffinancialburdenonlysubjectto
priorauthorization fromtheEuropeanParliament
andtheCouncilwhichshallvoteonthematter
withintwomonths,fromthedateofreceiptofthe
requestfromtheCommission .Ifnoobjectionhas
beenmadewithinthisperiod,theCommissionmay
takeafinaldecisiononacceptance .Article6
Article41.(a)Appropriations relatingtoremuneration and
allowancesofmembersoftheinstitutionsand
ofpersonnelmaynotbecarriedforward.
(b)Appropriations forpaymentsstilloutstanding
asat31Decemberforcommitments entered
intoafter15Decemberandwhichrelateto
thesupplyofgoodsandservicesandforthe
portionoftheappropriations stillunusedas
at31Decembermaybecarriedforwardtothe
nextfinancialyearonly.
(c)Appropriations forpaymentsstilloutstanding
byreasonofcommitments properlyentered
intobetween1Januaryand31December,
withtheexceptionofcommitments entered
intoafter15Decemberandwhichrelateto
supplyofgoodsandservicesshallbecarried
forwardautomatically tothenextfinancial
yearonly.Norevenueandnoexpendituremaybeeffectedun­
lesschargedtoanarticleinthebudget.
SaveasotherwiseprovidedinthisFinancialRegu­
lation,expenditurecannotbeincurredinexcessof
theappropriations authorizedforthefinancialyear
oroftheauthorization grantedinrespectofsub­
sequentfinancialyears.
Authorization ofexpenditureshallnotexceedthe
allottedappropriations .Thetotalamountofthe
proceedsshallbeenteredintheaccountwithoutany
adjustmentofrevenueagainstexpenditure ,saveas
otherwiseprovidedinArticle22.
Article52.Fortheappropriations mentionedinparagraph
1(b),theCommissionshallsubmittotheCouncil
andshallforwardtotheEuropeanParliament,before
1May,therequeststocarryforwardappropriations ,
dulysupportedbydocuments,madebytheEuropean
Parliament,theCouncil,theCourtofJusticeandthe
Commission itself.
ShouldtheCouncil,actingbyaqualifiedmajority
afterconsultingtheEuropeanParliament,failtotake
acontrarydecisionwithinamonth,thecarrying
forwardoftheseappropriations shallbedeemedto
beaccepted.Thefinancialyearshallcorrespondtothecalendar
year.
Therevenueofafinancialyearshallbeenteredinthe
accountsforthatfinancialyearonthebasisof
entitlementuptoandincluding31December .
Theportionofentitlementforafinancialyearwhich
hasnotbeencollectedatthatdateshallbeentered
separatelyarticlebyarticleuptoandincluding
31Decemberofthenextfinancialyearintheac­
countsforthenextfinancialyearasanoutstanding
amountfromtheprecedingfinancialyearstilltobe
collected .
Theallottedappropriations shallbeusedsolelyto
coverexpenditureproperlyenteredintoandpaidin
thefinancialyearforwhichtheyweregranted,save
asotherwiseprovidedinArticles6,95,104and111,
andtocoverthedebtsrelatingtoprecedingfinancial
yearsforwhichnoappropriation wascarriedfor­
ward.3.Unexpendedrevenueandappropriations available
on31December,arisingoutofdonationsreferredto
inArticle3,paragraph2,shallbecarriedforward
automatically .
4.Appropriations notyetcommittedon31Decem­
ber,asreferredtoinparagraph 1(b),andauthorized
tobecarriedforwardtothenextfinancialyearshall
lapseiftheyarenotcommittedandpaidbytheend
ofthesaidfinancialyear,withtheexceptionof

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/5
appropriations intheGuidanceSectionoftheEuro­
peanAgriculturalGuidanceandGuaranteeFund.
5.Notwithstanding theprovisionsofparagraph1,
theappropriations intheGuidanceSectionofthe
EuropeanAgricultural GuidanceandGuarantee
Fundinrespectofpaymentsstillduepursuantto
commitments enteredintobetween1Januaryand
31Decembershallbecarriedforwardautomatically
foraperiodoffiveyears.
Onexpiryofthatperiod,theCommissionmaysub­
mitannuallytotheCouncilbefore1Maythe
appropriations stillcommittedwhichhavetobe
carriedforward,dulyjustified,asrequested.The
Councilshallactbyaqualifiedmajoritywithina
month;ifithasnotactedattheendofthatperiod,
thecarryingforwardoftheappropriations shallbe
deemedtobeaccepted.
6.TheCouncilandtheEuropeanParliamentshall
beprovided,fortheirinformation ,before1April,
withalistoftheitemstobecarriedforwardauto­
matically.
7.Whenimplementing thebudgetdetailsoftheuse
ofappropriations carriedforwardshallbeentered
separatelyarticlebyarticleintheaccountsforthe
currentfinancialvear.expenditureofakindalreadyapprovedinprinciple
inthelastbudgetdulyadopted.
Paymentsmaybemademonthyinrespectofany
chapteruptoonetwelfthofthebudgetappropria­
tionsinrespectoftherelevantchapterforthepreced­
ingfinancialyear;thismaynot,however,havethe
effectofplacingatthedisposaloftheCommission
monthlyappropriations inexcessofonetwelfthof
thoseprovidedforinthedraftbudgetor,inthe
absencethereof,inthepreliminarydraftbudget.
Commitments maybeundertakenuptoaquarterof
thetotalappropriations inrespectof'therelevant
chapterfortheprecedingfinancialyearincreasedby
onetwelfthforeachcompletedmonth;thesecom­
mitmentsmaynot,however,exceedthelimitof
appropriations providedforinthedraftbudgetor,
intheabsencethereof,inthepreliminarydraft
budget.
AttherequestoftheCommission ,andnotwith­
standingtheprovisionsofthesecondsubparagraph ,
theCouncilmay,actingbyaqualifiedmajority,on
thebasisofadministrative requirements ,andafter
consultingtheEuropeanParliament,authorizethe
simultaneousexpenditureinrespectoftwoormore
provisionaltwelfths.
Asregardsresearchandinvestmentappropriations
theprovisionsofArticle101shallapply.
Article7 Article9
Thebudgetandthesupplementary orrectifying
budgets,asfinallyadopted,shallbepublishedinthe
OfficialJournaloftheEuropeanCommunities ,at
theinstanceofthePresidentoftheinstitutionwho
establishedthefinaladoptionofthatbudget.Currentadministrative expenditurechargeabletothe
nextfinancialyearandwhich,byitsnature,arisesat
thebeginningofthatfinancialyearmay,asfrom
15Novemberofeachfinancialyear,bechargedas
anexpectedcommitmentagainsttheappropriations
providedforinrespectofthenextfinancialyearup
toamaximumofaquarterofthetotalcorresponding
appropriations forthecurrentyear.However,such
commitments shallnotapplytonewexpenditureof
akindnotyetapprovedinprincipleinthebudget
ofthethencurrentfinancialyear.Article10
Article81.Thevalueoftheunitofaccountinwhichthe
budgetshallbeestablishedshallbe0-88867088
grammesoffinegold.
2.Incaseofchangeintheparityofthecurrencyof
oneormoreMemberStatesinrelationtotheunit
ofaccount,theCommissionmaysubmittothe
Councilwithintwomonthsofsuchchangeinparity
arectifyingpreliminarydraftbudgetadjustingthe
appropriations expressedinunitsofaccountandthe
revenue,sothatthevolumeofservicesprovidedfor
inthebudgetremainsunchanged .Theadjustment
ofreceiptsshallbecarriedoutinaccordancewith
theprovisionsinTitleIII,SectionII.Ifthebudgetisnotfinallyadoptedatthebeginning
ofthefinancialyear,Article78boftheTreatyestab­
lishingtheEuropeanCoalandSteelCommunity ,Ar­
ticle204oftheTreatyestablishingtheEuropean
EconomicCommunity ,andArticle178oftheTreaty
establishingtheEuropeanAtomicEnergyCommu­
nityshallapplytocommitmentsandpaymentsof

NoL116/6 OfficialJournaloftheEuropeanCommunities 1.5.73
TITLEII
PRESENTATION ANDSTRUCTURE OFTHEBUDGET
SECTION I
PRESENTATION OFTHEBUDGET
Article11(a)astatementofcommitmentsandpaymentsas
at31Decemberoftheprecedingyearand
asat1Septemberofthecurrentyear;
(b)ascheduleofduedatesforestimatedpay­
mentstotheendofthecurrentyear;
(c)estimatedpaymentsforsubsequentfinancial
years.
4.Beforethepreliminarydraftbudget,theCom­
missionshallsubmitageneralintroductory note
containinginparticular :
—anoutlineofthepolicygivingthereasonfor
appropriations requested;
—anexplanationofthechangesinappropriations
fromonefinancialyeartothenext.
Furthermore ,theCommissionshallattachtothe
preliminarydraftbudgetanopinionontheestimates
inrespectoftheotherinstitutions ;thatopinionmay
containdifferentestimatesdulyreasoned.
5.TheCommission ,whereappropriateatthere­
questoftheEuropeanParliament,theCouncilorthe
CourtofJustice,mayfile,beforetheadoptionof
thebudget,anyamendmenttakingintoaccountad­
ditionalinformation .TheEuropeanParliament,theCouncilandtheCourt
ofJusticeshall,eachyearbefore1July,drawup
anestimateoftheirexpenditureandownrevenues
forthefollowingyear.
TheAuditBoardandtheAuditoroftheEuropean
CoalandSteelCommunityshall,beforethisdate,
forwardanestimateoftheirexpenditureandown
revenuesforthecomingyeartotheEuropeanParlia­
mentandtheCouncil.
TheEconomicandSocialCommitteeshall,before
thisdate,forwardanestimateofitsexpenditure
andownrevenueforthefollowingyeartotheCoun­
cil.
SuchestimatesshallbeforwardedtotheCommission
and,forinformation ,totheCouncilnotlaterthan
1July.
Article12
Article131.TheCommissionshallconsolidatetheestimates,
referredtoinArticle11,inthepreliminarydraft
budgetoftheEuropeanCommunitiesandshallplace
itbeforetheCouncileachyearnotlaterthan
1September .
2.Eachsectionofthepreliminarydraftbudgetshall
beprecededbyanintroductionpreparedbythein­
stitutionconcerned .
3.Insupportofthepreliminarydraftbudget,there
shallbesubmitted :
—foreachcategoryofstaff,adetailedlistof
budgetarypostsandactualnumbersofofficials
andemployeesonthedateofthesubmissionof
thepreliminarydraftbudget,listingtheiralloca­
tionaccordingtocareerbrackets,administrative
units,orlargeoperationalunitsasregardsthe
establishments oftheJointResearchCentre;
—whereachangeinthenumbersofofficialsand
employeesisproposedastatementgivingthe
reasonforrequestingnewposts;
—amonthlyestimateofpaymentsandcollection
ofcash;
—atablelisting,fortheGuidanceSectionofthe
EuropeanAgriculturalGuidanceandGuarantee
Fund:TheCouncilshallestablishthedraftbudgetin
accordancewiththeprocedurelaiddowninAr­
ticles78and78AoftheTreatyestablishingthe
EuropeanCoalandSteelCommunity ,Articles203
and203aoftheTreatyestablishingtheEuropean
EconomicCommunityandArticles177and177aof
theTreatyestablishingtheEuropeanAtomicEnergy
Community .
ItshallbeforwardedtotheEuropeanParliament
andplacedbeforeitnotlaterthan5October.The
Councilshallattachtothatdraftbudgetanexplana­
torymemorandum defininginparticular :
—therelationshipbetweentheprincipalobjectives
oftheCommunitiesandtherequestsforappro­
priations;
—thechangesinappropriations comparedwiththe
precedingfinancialyear;
—theCouncil'sreasonsfordeparting,whereneces­
sary,fromthepreliminarydraftbudget.

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/7
Article14 4.Thebudgetarynomenclature annexedtothis
Regulationshallbemandatoryinrespectofappor­
tionmentofrevenueandexpenditureunderseparate
titles,chaptersandarticles.Wherenecessary,itmay
besupplemented withintheframeworkofthebud­
getaryprocedure .Thebudgetshallbefinallyadoptedinaccordance
withArticles78and78AoftheTreatyestablishing
theEuropeanCoalandSteelCommunity ,Ar­
ticles203and203aoftheTreatyestablishingthe
EuropeanEconomicCommunityandArticles177
and177aoftheTreatyestablishingtheEuropean
AtomicEnergyCommunity .Article16
SECTION II
STRUCTURE OFTHEBUDGET
ArticleISThebudgetshallshowinthesectionrelatingtoeach
institution :
(a)budgetappropriations forthefinancialyearin
questiondividedintotitles,chapters,articlesand
itemsinaccordancewithadecimalclassification
system;
(b)accordingtothesameclassification ,theamount
ofthebudgetappropriations forthepreceding
financialyearandtheamountofactualexpen­
ditureforthelastfinancialyearforwhichthe
accountshavebeenclosed,increasedbytheitems
carriedforward;
(c)anyappropriatecommentforeachsubdivision ;
suchcommentsmaybebindinginwhichcaseit
shallbespecificallymentioned ;
(d)intheannexthereto,alistofpostsfixingthe
numberofpostsforeachgradeineachcategory
andineachservice;
(e)annexedtotheCommission section,alistof
postsinrespectofofficials,establishment staffof
theJointResearchCentreandtemporaryser­
vantsoccupyingpermanentposts,dividedinto
categoriesandgrades,whoseappointment is
authorizedwithinthelimitsofthebudgetappro­
priations.
However,asregardsscientificandtechnicalstaff,
thedivisionmaybeshownunderdifferent
groupsofgrades,inaccordancewiththecon­
ditionslaiddownineachbudget.Thelistofposts
mustmentionthenumberofhighlyqualified
technicalorscientificpersonnelwhoaregiven
specialadvantagesundertheStaffRegulationsof
theseofficials.
Thelistofpostsshallconstituteanabsolutelimit
foreachinstitution ;noappointmentmaybemade
inexcessofthelimitset.1.Thebudgetshallconsistofseparateparts,called
sections,dealingwithrevenueandexpenditureof
theEuropeanParliament,theCouncil,theCommis­
sionandtheCourtofJustice.
TherevenueandexpenditureoftheEconomicand
SocialCommitteeshallbeenteredinthesectiondeal­
ingwiththeCouncil.Therevenueandexpenditure
oftheAuditBoardandoftheAuditoroftheEuro­
peanCoalandSteelCommunityshallbeenteredin
twohalves:onehalfinthesectiondealingwiththe
Councilandtheotherhalfinthesectiondealing
withtheEuropeanParliament .
TherevenueandexpenditureoftheEconomicand
SocialCommittee ,theAuditBoardandtheAuditor
oftheEuropeanCoalandSteelCommunityshallbe
intheformofastatementofrevenueandexpendi­
ture,subdividedinthesamewayasthesectionsof
thebudget,andsubjecttothesamerules.These
statementsoftheirrevenueandexpenditureshall
beannexedtothesectiondealingwiththeCouncil.
2.Ineachsection,itemsofrevenueandexpenditure
shallbeclassifiedaccordingtotheirnatureortheir
useundertitles,chapters,articlesanditems.
3.Eachsectionofthebudgetshallincludeachapter
inrespectofprovisionalappropriations notallocated
andachapterinrespectofexpenditurenotspecially
providedfor.Appropriations underthesechapters
shallonlybeusedbymeansoftransferinaccord­
ancewiththeprocedurelaiddowninArticle21.
TITLEIII
IMPLEMENTATION OFTHEBUDGET
SECTION I
GENERAL PROVISIONS
Article17accordancewiththeprincipleoftheSeparationof,
authorizingofficersandaccountingofficers.
Theappropriations shallbeadministered bythe
authorizingofficerwhoissolelyempoweredtoenter
intocommitments regardingexpenditure ,establish Theexecutionofthebudgetshallbecarriedoutin

NoL116/8 OfficialJournaloftheEuropeanCommunities 1.5.73
entitlementstobecollectedandissueproofof
revenueandpayments.Theaccountingofficershall
ensureanycollectionorpayment.Thedutiesof
authorizingofficershallbeincompatiblewiththose
offinancialcontrollerorthoseofaccountingofficer.disciplinaryactionortransfers,variousmethodsof
interruptionorterminationofappointment ,shallbe
subjecttoreasoneddecisionstobeforwarded,for
information ,totheEuropeanParliament,theCouncil
andtheCommission .
Thepersonsconcerned,andtheinstitutionsemploy­
ingthem,mayinstituteproceedingsbeforethe
CourtofJustice.Article18
Article20
Ineachinstitution,thecollectionofrevenueandthe
paymentofexpensesshallbecarriedoutbyan
accountingofficer.
Thisaccountingofficershallbeappointedbythe
Institution .
Withoutprejudicetothesystemprovidedforin
Articles4and5ofRegulation (EEC)No729/70and
subjecttotheprovisionslaiddowninArticle56,
secondsubparagraph ,andArticle57,theaccounting
officerissolelyempoweredtomanagefundsand
assets.Heshallberesponsiblefortheircare.
Hemaybeassistedinhisdutiesbyoneormore
assistantaccountingofficers,appointedunderthe
sameconditionsastheaccountingofficer.TheCommissionshallimplementthebudgetonits
ownresponsibility inaccordancewiththeprovisions
ofthisFinancialRegulationandwithinthelimitsof
theallottedappropriations .
Thepowersneededfortheimplementation ofthe
budgetsectionsrelatingtotheEuropeanParliament,
theCouncilortheCourtofJusticeshallbeconferred
bytheCommissionuponeachoftheseinstitutions .
Withtheexceptionofthecasesprovidedforin
Articles43,52and55,theCommissionandtheother
institutionsmaydelegatepowersinaccordancewith
theconditionslaiddownbytherulesofprocedure
andwithinthelimitsfixedbythemintheinstrument
ofdelegationofpowers.
Thosedelegatedmayonlyactwithinthelimitsofthe
powersexpresslyconferreduponthem.
Theinstrumentsofdelegationofpowersmustbe
notifiedtoallthepartiesconcernedinaccordance
withtheprocedureforimplementation referredtoin
Article118.
Saveasotherwiseprovided,theEconomicandSo­
cialCommittee ,theAuditboardandtheAuditorof
theEuropeanCoalandSteelCommunityshall,for
thepurposesofthisFinancialRegulation,betreated
inthesamewayasinstitutionsoftheCommunities .Article21
Article191.Appropriations shallbeclassifiedbychapterand
article.
2.Appropriations undereachchapterofexpenditure
shallnotbeusedforpurposesofotherchaptersof
expenditure .
3.However,theCommissionmayproposetothe
Councilthatappropriations betransferredfromone
chaptertoanother.Proposalsmadebyotherinstitu­
tionsfortransfersfromonechaptertoanother,shall
beautomatically forwardedtotheCouncil;the
Commissionmaywhenforwardingthese,attachits
opiniontotheseproposals .
TheCouncilshallactbyaqualifiedmajoritytaking
intoaccounttheurgencyofthematterandshall
informtheEuropeanParliamentthereof.
IftheCouncilhasnotactedwithinsixweeks,the
transfersofappropriations shallbedeemedtobe
approved.
Asregardsthetransfersofappropriations fromone
chaptertoanotherwithinTitleI,theCouncilshall
actbyqualifiedmajoritywithinfourweeks.Ifthe
Councilhasnotactedwithinthattime-limit,the
transfersofappropriations shallbedeemedtobe
approved.Eachinstitutionshallappointafinancialcontroller
whoshallbetheofficialinchargeofthecontrolof
commitments andauthorization ofallexpenditure
andalsothecontrolofallrevenue.
Thecontrolshallbecarriedoutbythatofficialby
meansofinspectionofthefilesrelatingtoexpendi­
tureandrevenueand,ifnecessary,onthespot.
Thefinancialcontrollermaybeassistedinhisduties
byoneormoreassistantfinancialcontrollers .
Thespecialrulesapplicabletosuchofficials,which
shallbelaiddownwithintheframework ofthe
measuresofimplementation takenunderArticle118,
shallbedeterminedinsuchawayastoguarantee
theindependence oftheirduties.Themeasurestaken
inrespectoftheirappointment andpromotion,

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/9
Withregardtoproposalsfortransfersfromchapter
'Non-allocated ProvisionalAppropriations 'toother
chapters,theCouncilshall,exceptincasesofex­
tremeurgency,consulttheEuropeanParliament
withoutdelayuponreceiptoftheproposal.The
EuropeanParliamentshallgiveitsopinioningood
timetoallowtheCounciltotakecognisanceofit
andtoactwithinthetimelimitprovidedforinthis
FinancialRegulation .
4.Ineachsection,transfersfromonearticleto
anotherwithineachchaptershallbemadebythe
Commission ,decidingaccordingtotheurgencyof
thematter.Asregardssectionswhichdonotrelate
totheCommission ,suchtransfersshallbedeemed
effectiveiftheCommission doesnotmakeadecision
withinsixweeksfromthedatewhentheproposal
islodged.
Everyproposalforatransferwithinachapteror
fromonechaptertoanothershallbesubjecttothe
approvalofthefinancialcontrollerwhoshallattest
thattheappropriations areavailable.
5.Exceptwhereadecisionistakeninaccordance
withthebudgetaryprocedure,appropriations by
meansoftransferscanbeallottedonlytoitemsof
thebudgetforwhichthebudgethasauthorized
appropriations orhasmadea'tokenentrv'.—thevalueofapparatusandequipmentfor
scientificandtechnicalpurposesandalsothe
valueofvehicles,apparatusandinstallations
takeninpartexchangeaccordingtocom­
mercialusageuponpurchaseofnewappa­
ratus,vehicles,equipmentandinstallations
ofthesamekind.
Discounts,refundsandrebatesoncreditors'in­
voicesandbillsshallnotberecordedasseparate
revenue;
(b)thefollowingmaybeusedagain:
—revenuearisingfromtherefundofamounts
paidinerroragainstbudgetappropriations ;
—theproceedsarisingfromthesupplyofgoods
andservicestootherinstitutionsorbodies,
includingtherefundofdetacheddutyallow­
anceseffectedonbehalfofthoseinstitutions
orbodies,andreimbursedbythese;
—theamountofinsurancepaymentsreceived;
—therevenuearisingfromthesaleofpublica­
tionsandfilms;
—theamountoftherefundoffiscalcharges,
incorporatedinthepriceoftheproductsor
servicesprovidedtotheCommunities ,effected
byMemberStatespursuanttotheprovisions
oftheProtocolonthePrivilegesandImmuni­
tiesoftheEuropeanCommunities ;
—therevenuefromthesupplyofgoodsand
servicesagainstpayment;
—theproceedsfromthesaleofvehicles,equip­
mentandinstallationsandalsoapparatusand
equipmentfortechnicalandscientificpur­
poses,disposedofwhenreplaced.
Thetransactionsinrespectofsumstobeused
againmusttakeplacebeforetheendofthe
financialyearwhichfollowstheoneinwhichthe
revenuewascollected;
(c)thelossesandprofitsmadeontheratesof
exchangewhentransferringfundsandalsothe
interestsonthecreditanddebitsiderelatingto
cashoperationsmaybecompensated ,onlythe
balancebeingshownasrevenueorexpenditure .
Theaccountingplanshallprovideforsuspense
accountsinordertorecordrevenueandexpenditure
ofsumstobeusedagain.6.ThisArticleshallapplytotheappropriations for
revenueallottedtoapurposeunderArticle3(2),
onlywheresuchrevenueretainsitsallotmenttoa
purpose .
Article22
Notwithstanding Article4,
(a)thefollowingmaybedeductedfromallbills,in­
voicesorstatements,whichshallthenbeautho­
rizedforthenetamount :
—finesimposedonapartytoacontract;
—adjustmentsofamountspaidinerror,which
maybemadebymeansofdeductionin
advanceagainstapaymentofthesamekind
ofexpenditure ,madeagainstappropriation
underthechapter,articleandfinancialyear
inrespectofwhichtheexcesspaymentwas
made;

NoL116/10 OfficialJournaloftheEuropeanCommunities 1.5.73
SECTION II
BUDGETARY REVENUE
MANAGEMENT OFAVAILABLE FUNDSHeshallapplyallduediligencetoensure,inthe
timelimitsprovidedforintherevenuedocuments,
thattheCommunities 'resourcesareenteredandto
securethesafekeepingoftheirrights.
Theaccountingofficershallinformtheauthorizing
officerandthefinancialcontrollerofanyrevenue
notenteredinthetime-limitsprovidedfor.1.Generalprovisions
Article23
Article25
Areceiptshallbeissuedinrespectofallcashpay­
mentsmadetotheaccountingofficer.
2.Ownresources
Article26
1.TheownresourcestobepaidbyeachMember
Stateshallbeincludedinestimatesenteredinthebud­
getandexpressedinunitsofaccountasdefinedin
Article10.Theiravailabilityandtheirpaymentshall
beinaccordancewithTitleIIofCouncilRegulation
(EEC,Euratom,ECSC)No2/71of2January1971
implementing theDecisionof21April1970(J)on
thereplacementoffinancialcontributionsfromMem­
berStatesbytheCommunities 'ownresources,as
amendedbyRegulation (ECSC,EEC,Euratom)
No906/73(2).
2.However,eachMemberStateshalltransfertheir
ownresourcesactuallyestablisheduptothepercen­
tageprovidedfor,forthefinancialyearinquestion
inthefourthsubparagraph ofArticle3(1)ofthe
Decisionof21April1970.
3.Financialcontributions fromMemberStates1.Allmeasuresofthetypethatcouldgiverisetoa
Communityclaimmustbeprecededbyaproposal
fromtheauthorizingofficerconcerned.Suchpro­
posalsshallbeforwardedtotheofficialinchargeof
financialcontrolineachinstitution .Theyshall
mention,inparticular,thetype,theassessmentand
thebudgetentryoftherevenueandalsothename
anddescriptionofthedebtor.Theyshallbere­
corded,afterapprovalbytheofficialinchargeof
financialcontrol,inaccordancewithconditionstobe
determinedwithintheframeworkofthemeasuresof
implementation providedforinArticle118.The
purposeoftheapprovaloftheofficialinchargeof
financialcontrolshallbetoestablishthat:
(a)thereceiptisimputedtothecorrectentryinthe
budget;
(b)theproposalisinorderandconformstothepro­
visionsapplicable,inparticular,tothebudget
andtotheregulationsandalsoallactsmade
pursuanttotheTreatiesandtheregulations,and
theprinciplesofsoundfinancialmanagement .
Theofficialinchargeoffinancialcontrolmayrefuse
hisapproval.Theauthorizingofficer,byaduly
reasoneddesision,andonhissoleresponsibility ,
mayignorethat.Thedecisionoftheauthorizing
officershallhaveexecutoryeffect;itshallbecom­
municatedforinformation tothefinancialcontroller .
Thehigherauthorityofeachinstitutionshallperiodi­
callyinformtheAuditBoardofeachoneofthese
decisions .
2.Whentheauthorityresponsiblefortheinstitution
waivestherighttodrawupanactgivingrisetoa
claimortherecoveryoffundslent,itshallinform
theofficialinchargeoffinancialcontrolthereof.
Whentheofficialinchargeoffinancialcontrolfinds
thatanactgivingrisetoaclaimhasnotbeen
established ,orthatnoclaimhasbeenrecoveredhe
shallinformtheinstitutionthereof.Article27
Thefinancialcontributions fromMemberStates
fixedbythebudgetshallbeexpressedinunitsof
accountasdefinedinArticle10.Theyshallbecon­
vertedintotherespectivenationalcurrenciesonthe
basisoftlierelationshipexistingonthedayoftheir
paymentbetweentheweightoffinegoldcontained
inaunitofaccountasreferredtoaboveandthe
weightoffinegoldcorresponding toparityin
respectofeachofthosecurrenciesasdeclaredtothe
International MonetaryFund.Shouldthecurrency
ofoneormoreoftheMemberStatesceasetohave
anydeclaredparitywiththeInternationalMonetary
Fund,theCommission shallproposeappropriate
measurestotheCouncil.Article24
Theaccountingofficershallberesponsibleforthe
revenuedocumentsdulyestablished .(')OJNoL3,5.1.1971,p.1.
(2)O'lNoI.89,5.4.J973,p.1.

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/11
Article28 3.However,theMemberStateswhich,accordingto
budgetestimates,wouldnotbeboundtomake
iinancialcontributions ,shalltransfermonthly,as
ownresources,anamountcorresponding tothe
relativeshareappliedtothecashneedsreferredtoin
paragraph 1.
Article32Thefinancialcontributionsthusexpressedinnational
currenciesshallbeenteredbyeachMemberStateto
thecreditofspecialaccountsentitled'Contributions '
openedbytheCommissionwiththeTreasury,orthe
bodyappointedbytheMemberStateinaccordance
withtheprocedurelaiddowninArticles31to37
inclusive .
TheCommissionshallhaveatitsdisposalinaccord­
ancewiththeconditionslaiddowninArticle38,
theamountsenteredtothecreditofthoseaccounts.
Forthispurpose,itshallforwardtotheTreasuries
orthebodiesappointedbytheMemberStatesits
ordersorinstructionswhichshallbecarriedoutas
soonaspossible.Suchdepositaccountsarekept
freeofchargetotheCommunities anddonotearn
interestforthem.
Article29
Theamountsshowntothecreditoftheaccounts
referredtoinArticle28shallretainthevaluecorres­
pondingtotheparityinforceonthedayofdeposit
inrelationtotheunitofaccountasdefinedin
Article10.
ShouldtheparityofthecurrencyofaMemberState
inrelationtotheunitofaccountbemodified,there
shallimmediatelybeanadjustmentofthebalance
ofthoseaccounts,bymeansofafurtherpayment
madebytheMemberStateorMemberStatescon­
cernedorarepaymentmadebvtheCommission .Atthecloseoftheaccountsofeachfinancialyear,
theCommissionshalldrawupatableofamounts
showingthedifferencebetweentheamountactually
paidbytheMemberStatesandthatwhichthey
shouldhavepaidinaccordancewiththeaccount
forrevenueandexpenditureforthefinancialyear
inquestion.
Thetotalamountthusdeterminedshallberefunded
tothembywayofadeductionfromthenext
monthlypaymenttobemade.
Asfarasmaybenecessaryanduptoamaximum
amountof400millionunitsofaccounttheMember
Statesshall,attherequestoftheCommissionsimul­
taneouslyplaceatthedisposaloftheCommission
thetotalamountreferredtointheprecedingpara­
graph.Inthatcase,thefinancialparticipationfrom
MemberStatesshallbeapportionedasfollows:
—forthenewMemberStates,inaccordancewith
thepercentageslaiddowninArticle129ofthe
ActconcerningtheConditionsofAccessionand
theadjustmentstotheTreatiestakinginto
accounttheabatementprovidedforinArticle130,
—fortheotherMemberStates,andinorderto
coverthebalance,inaccordancewiththeper­
centageslaiddowninArticle3(2)oftheDeci­
sionof21April1970.
Wherethetotalamountreferredtoaboveexceeds
400millionunitsofaccounttheexcessshallbe
includedinthecashrequirements oftheCommis­
sion.
Theamountsthusdeterminedshallbecarriedfor­
wardtothenextmonthlypaymenttobemade.Article30
Duringthemonthfollowingthefinaladoptionof
therectifyingbudgetasprovidedforinArticle10
ofanyCouncildecisionwhichrecordstheconse­
quencesoftheparitychangesthatoccurred,an
adjustmentofthecontributions dueshallbemade,
wherenecessary.
4.FinancingthecashrequirementsoftheCommuni­
tieswithintheframeworkofbudgetaryexpenditure
Article31
Article33
If,whentheCommissioncallsforfunds,thebudget
hasstillnotbeenfinallyadopted,therelativeshare
takenasreferencefordeterminingtheparticipation
ofeachMemberStateinaccordancewithArticle31
(1)aboveshallbethatofthedraftorpreliminary
draftbudgetunderconsideration .1.Thecashrequirementsassessedmonthlyshallbe
metbytheMemberStatesinproportiontotherela­
tivesharelaiddowninthebudgetforeachofthem.
Thefinaladoptionofasupplementary orrectifying
budgetshallnecessitate,whereappropriate ,the
amendmentoftheabovementioned relativeshare.
2.EachMemberStateshalldeductfromthesum
duefromittheamountofownresourcestobepaid
thesamemonth,inaccordancewiththeprovisions
ofArticle9ofRegulation (EEC,Euratom,ECSC)
No2/71.Article34
1.TheCommission shallinformeachMember
StateofthecashrequirementsreferredtoinArticle

NoL116/12 OfficialJournaloftheEuropeanCommunities 1.5.73
5.Management ofavailablefunds
Article38
TheCommissionshallhaveatitsdisposalthefunds
creditedtotheaccountsreferredtoinArticle28of
thisFinancialRegulationandArticle7ofRegu­
lation(EEC,Euratom,ECSC)No2/71,inorderto
replenishitsaccounts,andinparticular :
—toensurepaymentstobemadeinthenational
currencyinwhichthataccountiskept,
—toeffecttransferswhicharenecessaryforthe
implementation ofthebudget.31(1)notlaterthanthefirstofthemonthpreceding
thattowhichtheestimaterelates.
2.Thecorresponding paymentsotherthanown
resourcesshallbemadebyeachMemberStatenot
laterthanthefifteeenthofthemonthprecedingthat
towhichtheestimaterelates.
However,thecontributions providedforinArticles
3(4)and4(6)oftheDecisionof21April1970shall
bepaid:
—totheextentof7/12notlaterthan15January;
—thebalancenotlaterthan15July.
Thesepaymentsshallbeenteredinaspecial
'Contributions 'accountpursuanttoArticle28.
Anydelayintheentryintothisaccountofthe
amountsduepursuanttoArticles31to34inclusive
shallgiverisetopaymentbytheMemberStatecon­
cernedofinterest,therateofwhichshallbeequal
tothehighestdiscountrateintheMemberStates
applicableonthedatewhenthepaymentfallsdue.
Thatrateshallbeincreasedby0-25°/nforeach
monthofdelay.Article39
TheCommission shallforwardquarterlytoeach
MemberStateastatementoftransferseffectedfrom
thecurrencyofthatMemberStatetoanothercur­
rency.
SECTION 111
Article35
COMMITMENT ,CLEARANCE ,AUTHORIZATION
ANDPAYMENT OFEXPENDITURE
1.Commitment ofexpenditureFourtimesayear,theCommission shallsubmita
reporttotheEuropeanParliamentandtotheCoun­
cilontheimplementation ofthebudget.Thisreport
shallmakeitpossibletoexaminethecashbalance
oftheCommunities andseewhetherithasbeen
adjustedtocurrentrequirements . Article40
Article36
PaymentsprovidedforinArticles26and34shallbe
madeinnationalcurrencies;theyshallbecalculated
onthebasisoftheparitydeclaredtotheInter­
nationalMonetaryFundinforceonthedayof
payment .1.Aproposalforacommitmentofexpenditure
shallbemadeinadvancebytherelevantauthorizing
officerinrespectofallmeasureswhichmayinvolve
anexpenditureagainstthebudget.Provisionalcom­
mitmentmaybeenteredintoforcurrentexpenditure .
2.Forthepurposesofappropriations oftheGuid­
anceSectionoftheEuropeanAgriculturalGuidance
andGuaranteeFund,thedecisionstakenbythe
CommissioninaccordancewithArticle7ofRegula­
tion(EEC)No729/70shallbedeemedtobeacom­
mitmentofexpenditure .
3.Theprocedureforimplementing theseprovisions
shallbelaiddownasprovidedforinArticle118.
Thisprocedureshall,onthebasisofactualneeds,
ensurethatanexactaccountiskeptofcommitments
andauthorizations .Article37
1.Articles31to36inclusiveaboveshallremainin
forceuntil31December1974oratthelatestuntil
thetimewhenforcertainMemberStatesthe
financialcontributions arereplacedbythepayment
ofpartofthevalueaddedtaxpursuanttoArticle4
oftheDecisionof21April1970.
2.Notwithstanding thefirstsubparagraph ofAr­
ticle34(2),thepayments,until1Octobcr1973,
otherthanownresources,shallbemadeatthelatest
bytheendofthemonthprecedingthattowhich
theestimaterelates.Article41
Proposalsforcommitments shallbereferred,ineach
institution,tothefinancialcontrollerandthento

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/13
2.Clearanceofexpenditure
Article44thedepartmentinchargeofaccounts:theyshall
show,inparticular,thepurposeoftheexpenditure ,
theestimatedamountinvolved,showing,where
possible,thecurrencyandthebudgetitemtowhich
itistobechargedandalsothenameanddescription
ofthecreditor;theyshallberegistered,asprovided
forinthemeasuresofimplementation takenunder
Article118,afterapprovalbythefinancialcontrol­
ler.Thepurposeofclearanceofexpenditurebytheauth­
orizingofficershallbe:
—toverifytheexistenceoftherightsofthecredi­
tor;
—todetermineorverifytheexistenceandthe
amountoftheexistingdebt;and
—toverifytheconditionsunderwhichpayment
fallsdue.Article42
Article45
Clearanceofanyexpenditureshallbesubjecttothe
submissionofsupportingdocumentsshowingthe
creditor'sclaimandtheservicerenderedorthe
existenceofadocumentjustifyingpayment.The
measuresofimplementation takenunderArticle118
shalllaydownthenatureandthecontentsofthe
supportingdocumentstobeenclosedwiththepay­
mentorder.
Theauthorizingofficerempoweredtoclearexpendi­
tureshallpersonallycheckthesupportingdocuments
orshall,onhisownresponsibility ,ascertainthatthis
hasbeendone.Thepurposeoftheapprovalofproposalsforcom­
mitmentsofexpendituregivenbythefinancialcon­
trollershallbetoestablishthat:
(a)theexpenditurehasbeenchargedtothecorrect
iteminthebudget;
(b)appropriations areavailable;
(c)theexpenditureisinorderandisinaccordance
withtherelevantprovisionsof,inparticular,
thebudget,regulationsandanymeasurestaken
inimplementation oftheTreatiesorofthe
regulations ;
(d)theprinciplesofsoundfinancialmanagement
havebeenapplied.
Thefinancialcontrollermaywithholdhisapprovalif
itappearsfromthedecisiongivingdischargethata
commitmentwouldnotcomplywiththeregulations .
Themeasuresofimplementation oftheseprovisions
shallbedeterminedinaccordancewithArticle118.Article46
Remuneration andallowancesshallbeclearedin
accordancewithacollectivestatementdrawnup
bythedepartmentinchargeofpersonnel,except
whereindividualclearanceisnecessary.
3.Authorization ofexpenditure
Article47
Article43Authorization shallbetheformalstepwherebythe
authorizingofficer,bytheissueofapaymentorder,
authorizestheaccountingofficertopayanitemof
expenditurewhichhehascleared.
Article48
Thepaymentordershallstate:
—thefinancialyearagainstwhichthepaymentshall
becharged;
—thearticleinthebudgetandanyothersub­
divisionthatmayapply;
—theamounttobepaid(infiguresandwords)
showingthecurrency;
—thenameandaddressofthepayee;
—thepurposeoftheexpenditure ;
—andthemethodofpayment,whereverpossible.Incaseofrefusal,thefinancialcontrollershall
furnishawrittenstatementofhisreasonstherefor.
Theauthorizingofficershallbenotifiedaccordingly .
Incaseofrefusaltoapproveanitemandwherethe
authorizingofficermaintainshisproposal,thisre­
fusalshallbereferredforadecisiontothehigher
authorityofsuchoneoftheInstitutionsconcerned
andreferredtointhefirsttwosubparagraphs of
Article18.
Exceptwheretheavailabilityofappropriations is
indoubt,thesaidhigherauthority,bymeansofa
dulyreasoneddecision,andonitssoleresponsibility ,
mayignoresucharefusal.Thisdecisionshallhave
executoryeffect;itshallbecommunicated forinfor­
mationtothefinancialcontroller .Thehigherauth­
orityofeachinstitutionshallperiodicallyinformthe
AuditBoardofeachoneofthesedecisions.

NoL116/14 OfficialJournaloftheEuropeanCommunities 1.5.73
Thepaymentordershallbedatedandsignedbythe
authorizingofficer.(e)thesupportingdocumentsareinorder;
(f)thepayeeiscorrectlydescribed.
Article49 Article52
Intheeventofrefusaltoapprove,Article43shall
apply.
Article53
Afterapprovaltheoriginalofthepaymentorder
togetherwithallsupportingdocumentsshallbefor­
wardedtotheaccountingofficer.Thepaymentordershallbeaccompanied bythe
originalsupportingdocuments ,asdeterminedby
themeasuresofimplementation laiddowninArticle
118;thosedocumentsshallbecertifiedorac­
companiedbyacertificateconfirmingthecorrectness
oftheamountstobepaid,thereceiptofsuppliesand
theperformanceoftheserviceand,ifappropriate,the
entryofthegoodsintheinventories ,referredtoin
Article67.
Itshallshowthenumbersanddatesofthecorres­
pondingapprovalsofcommitment .Copiesofsup­
portingdocuments,certifiedastruecopiesbythe
authorizingofficer,may,insomecases,beaccepted
inplaceoforiginals.4.Paymentofexpenditure
Article54
Article50Paymentshallbethefinalactionwherebytheinstitu­
tionconcernedisdischargedofitsobligations
towardsitscreditor.
Paymentshallbemadebytheaccountingofficer
withinthelimitsofthefundsavailable .
Intheeventofasubstantiveerrororofthevalidity
ofthedischargebeingcontestedoroffailuretoob­
servetheformalitiesprescribedbythisFinancial
Regulation ,theaccountingofficershallsuspend
payment.
Article55Forpaymentsbyinstalment,thefirstpaymentorder
shallbeaccompanied bydocumentsestablishingthe
creditor'srighttopaymentoftheinstalmentin
question.Subsequentpaymentordersshallreferto
thesupportingdocumentsalreadyfurnished,andto
thereferencenumberofthefirstpaymentorder.
Theauthorizingofficermaygrantadvancestoper­
sonneliftheStaffRegulationsortheprovisionslaid
downbyregulationspecificallyprovidetherefor,or
ifanofficialorotherservantisforcedtomakedis­
bursementsonbehalfofhisinstitutionandcharge­
abletothebudget.
Apartfromtheadvancefundsoffices,asreferredto
inArticle57,noadvancemaybegrantedunlessit
hasbeenapprovedbeforehandbythefinancialcon­
troller.Ifpaymentissuspended,theaccountingofficershall
givethereasonsforhisdecisioninawrittenstate­
mentwhichheshallsendforthwithtotheauthorizing
officerand,forinformation ,tothefinancialcontrol­
ler.
Exceptwherethevalidityofthedischargeiscon­
tested,theauthorizingofficermayplacethematter
beforetheauthorityappointedbytheinstitutionin
themannerprovidedintherulesofprocedure.The
saidauthoritymayrequire,inwriting,andonits
ownresponsibility ,thatpaymentbeeffected.
Article51Article56
Paymentordersshallbesentforpriorapprovalto
thefinancialcontroller .
Thispriorapprovalshallconfirmthat:
(a)thepaymentorderwasproperlyissued;
(b)thepaymentorderagreeswiththecommitment
ofexpenditureandthattheamountthereofis
correct;
(c)theexpenditure ischargedtothecorrectitemsof
thebudget;
(d)appropriations areavailable;Paymentsshallbeeffectedasageneralrulethrough
abankorpostofficegiroaccount.
Theprocedureforopening,administering anduse
ofsuchaccountsshallbeinaccordancewithmea­
suresreferredtoinArticle118.Theseprovisions
shallprovideinparticularforexpenditurethepay­
mentofwhichmustnecessarilybeeffectedeitherby
chequeorbypostofficegirotransferorder,andfor
thesignatureonchequesandonpostofficegiro
transferordersoftwodulyauthorizedofficials,one
signaturenecessarilybeingthatoftheaccounting
officer,theassistantaccountingofficer,oraduly
authorizedadministrator ofadvancefunds.

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/15
5.Advancefundsoffice
Article57—theappointment ofadministrators ofadvance
funds;
—thenatureandmaximumamountofeachexpen­
dituretobeincurred;
—themaximumamountofthefundswhichmay
beadvanced;
—thetimewithinwhichsupportingdocuments
mustbeproduced;
—theresponsibilityoftheadministrator ofadvance
funds.Forthepaymentofcertaincategoriesofexpenditure,
advancefundsofficesmaybesetupasprovidedfor
inmeasuresofimplementation takenunderAr­
ticle118.
Thosemeasuresshallcontainspecificprovisionscon­
cerninginparticular :
TITLEIV
CONCLUSION OFCONTRACTS ,INVENTORIES ,ACCOUNTANCY
SECTION 1
CONTRACTS FORTHESUPPLYOFGOODSAND
SERVICES,ANDHIRECONTRACTS
Article58decidedtoconsultbecauseoftheirspecialqualifica­
tionsmayputintenders.
2.Acontractfollowingarequestfortendersisa
contractentredintobythecontractingparties
followinganinvitationtotender.Inthiscase,the
offerthoughttobethemostattractivemaybefreely
chosen,takingintoaccountthecostofperformance ,
runningcostsinvolved,technicalmerit,thetimefor
performance ,togetherwiththefinancialguarantees
andtheguaranteesofprofessionalcompetenceand
putforwardbyeachofthetenderers.
Arequestfortendersissaidtobepublicoropen
whereageneralinvitationtotenderisinvolved;itis
saidtoberestrictedwhereitisaddressedonlyto
thosewhomithasbeendecidedtoconsultbecauseof
theirspecialqualifications .
3.Theinvitationtotenderprocedure,bothas
regardsadjudicationandrequestfortenders,shallbe
specifiedinthemeasuresforimplementation pro­
videdforinArticle118.1.Contractsforthepurchaseorhiringofgoods,for
theprovisionofservicesorforconstructionworks
shallbeinwriting.Theyshallbeconcludedfollowing
adjudicationorrequestfortenders.
However,contractsmaybeenteredintobydirect
agreementinthecircumstances referredtoinArticle
60.
Purchasesmaybemadebywayofasimplememo­
randumorinvoiceinthecaseprovidedforinAr­
ticle65.
2.Invitationstotendershall,asageneralrule,be
publishedthroughoutalltheMemberStates,and,
whereappropriate ,inthirdcountries,totheextent
towhichthisiscompatiblewithdevelopment of
industriesintheCommunities .However,theirpubli­
cationmayberestricted,wherethegoodsorservices,
becauseoftheirsizeornature,arenotfitsubjectsfor
ageneralinvitationtotender.Article60
Article59Contractsmaybemadebydirectagreement :
(a)wherethecontractforthepurchaseorhiringof
goods,fortheprovisionofservicesorfor
construction worksinvolvesanamountnotexceed­
ing5000unitsofaccount,theinstitutionbeing
bound,however,asfaraspossibleandbyall
appropriatemeans,toenablesupplierswhoare
likelytobeabletosupplythegoodsandservices
inquestiontocompete;
(b)wherethepurchaseorhiringofgoods,thepro­
visionofservicesorthecontructionworksareso
urgentlyrequiredthatitisnotpossibletowait1.Adjudication isanadministrative procedureto
beperformedbeforetheconclusionofacontractand
afteraninvitationtotender.Itseffectshallbetocon­
ferpublicly,ontheholderofthatproposalwhich,
amongtheofferswhichareregular,complyingwith
theconditionslaiddownandcomparable ,isthe
lowest,therighttothefinalawardofthe
contract,aftertheapprovalofthecompetent
authorizingofficer.Adjudication issaidtobepublic
oropen,wheretenderingisopentoall;itissaid
toberestrictedwhereonlythosewhomithasbeen

NoL116/16 OfficialJournaloftheEuropeanCommunities 1.5.73
forthefulltenderingprocedurespecifiedin
Article59tobecarriedout;
(c)wheretheadjudicationsorrequestsfortendersdo
notgiveanyresultorwherepricesquotedarenot
acceptable ;
(d)wherefortechnical,practicalorlegalreasons,the
supplyofgoodsandservicescanonlybecarried
outbyaparticularcontractororsupplier;
(e)forcontractsforthesupplyofgoodsandservices
orforconstruction workswhichtechnically
cannotbeseparatedfromthemaincontract.asprovidedforbymeasuresofimplementation taken
underArticle118.
Theamountofthedepositshallbefixed:
—accordingtotheusualtradetermsofcontracts
forsupplies;
—accordingtothelistofspecialconditionsgovern­
ingbuildingcontracts.
Forconstructionworksinvolvinganamountexceed­
ing100000unitsofaccount,adepositshallbe
obligatory.Asecuritymayberetaineduntilfinal
acceptanceofdelivery.
Whereacontracthasnotbeenperformedorislate
incompletion,theinstitutionshallbecompensated
adequatelyindamagesandcostsbythedeductionof
tluamountfromthedepositwhetherthishas
beenlodgeddirectlybythesupplier,contractoror
athirdparty.Article61
Thereshallbenodiscrimination betweennationals
ofMemberStatesongroundsofnationalityin
respectofcontractsenteredintobytheCommunities .
Article62
Aritcle65
Ineachinstitution,contractsinvolvingamounts
exceeding12000unitsofaccountshall,beforethe
authorisingofficertakesadecision,besubmittedfor
theOpinionofaPurchasesandContractsAdvisory
Committeewhoserulesofprocedureshallbepro­
videdforinmeasuresofimplementation takenunder
Article118.Contractsmaybemadeagainstinvoiceormemo­
randumonly,wheretheexpectedvalueofthegoods
andservicessupplieddoesnotexceed200unitsof
account.Thatlimitshallbe500unitsofaccountfor
expendituretobeenteredintooutsidetheprovisional
placesofworkoftheinstitution .
Article63 Article66
Whenconcludingcontractsreferredtointhis
FinancialRegulation,eachinstitutionshallcomply
withthemeasurestakeninrespectofpublicworks
bytheCouncilinimplementation oftheTreaty
establishingtheEuropeanEconomicCommunity .TheAdvisoryCommitteereferredtoinArticle62
shallincludeatleastonerepresentative ofthedepart­
mentresponsibleforoveralladministration ,one
representative ofthedepartmentresponsiblefor
financeandonerepresentative ofthedepartment
responsibleforlegalmatters;arepresentative ofthe
financialcontrollershallbepresentasobserver.
TheCommitteeshalldeliveranOpinionasto
whethertheprocedurefollowedisinorder,onthe
choiceofsuppliersand,ingeneral,ontheproposed
termsofthecontract .
Anyotherproblemconcerningthematter,thesub­
jectofthisTitle,maybereferredtothesaidCom­
mitteeforanopinion.SECTION II
INVENTORIES OFMOVABLE ANDIMMOVABLE
PROPERTY
Article67
Article64Permanentquantitativeinventoriesofallmovable
andimmovablepropertybelongingtotheCommu­
nitiesshallbekeptinaccordancewithamodel
drawnupbytheCommission .Onlymovableprop­
ertyexceedingaspecificvalueprovidedforin
measuresofimplementation takenunderArticle118
shallbeenteredinthoseinventories .Bywayofguaranteeoftheperformanceofthecon­
tracts,thesuppliersorcontractorsmayberequired,
asasafetyclause,tomakeapreliminarydeposit

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/17
Eachinstitutionshallcarryoutitsowninspectionto
ascertainthattheentriesintheinventorycorrespond
tothefacts.
Article68showallrevenueandexpenditureforthefinancial
year;theyshallbebasedonappropriatesupporting
documents .Theymaybekeptinthecurrencyof
thecountrywheretheseatoftheCommission is
locatedor,whereappropriate ,inthecurrenciesof
thecountrieswheretheestablishments oftheJoint
ResearchCentreareinstalledwithoutprejudiceto
theprovisionsofArticle10.
Theaccountforrevenueandexpenditureandthe
balancesheetshallbedrawnupinunitsofaccount.
Entriesintheaccountsofanyamountinunitsof
accountshallcomplywiththeparityinforceonthe
dateofpaymentoractualpayment.Thesaleofmovablepropertyshallbesuitably
advertisedasprovidedforinmeasuresofimplement­
ationtakenunderArticle118.
Apartfromsalesbypublicauction,officialsand
otherservantsoftheinstitutionsmaynotacquire
anymovablepropertyresoldbvthesaidinstitutions .
Article69
Article72
Entriesrelatingtobudgetaccountsandtocommit­
mentsandestablishedentitlementsaccountsshallbe
madeonthebasisofanaccountingsystemwhereby
thereisacleardivisionasregardsnomenclature of
budgetaryitemsbetweenthebalancesheetaccount
andthebudgetaryexpenditureandrevenueaccounts.
Theyshallberecordedinbooksorcards.Theseshall
makeitpossibletodrawupageneralmonthly
balance,andastatementbychapterandarticleof
budgetaryrevenueandexpenditure ,whichshallbe
forwardedtothefinancialcontroller .Astatementorrecordshallbedrawnupbythe
authorisingofficerandauthenticated bythefinancial
controllerwheneveranypropertyintheinventoryis
disposedof,scrapped,hiredout,ormissingonac­
countofloss,theftoranyotherreason.
Thestatementorrecordshallreferinparticularto
anyobligationthatmaydevolveonanofficialor
otherservantoftheCommunities oranyother
persontoreplacetheiteminquestion.
Immovablepropertyorlargeinstallations ,whichare
madeavailable,shallgiverisetotheconclusionof
contractssubmittedtothefinancialcontrollerfor
approvalandshallbethesubjectofanannual
communication totheEuropeanParliamentandthe
Councilwhenthepreliminarydraftbudgetissub­
mitted.Article73
SubjecttotheadvancesreferredtoinArticle107,
anyadvanceshallbeenteredinasuspenseaccount
andsettledatthelatestduringthefinancialyear
whichfollowsthepaymentofthisadvance. Article70
Article74Allacquisitionsofmovableorimmovableproperty
asdefinedinArticle67shall,beforepayment,be
enteredinthepermanentinventories .
Thatentryshallberecordedinthecorresponding
invoiceorannexeddocument .Detailsofthemethodfordrawingupandoperating
theaccountingsystemshallbeprovidedforin
measuresofimplementation takenunderArticle118.
SECTION III
ACCOUNTSArticle75
Article71Accountsshallbeclosedattheendofthefinancial
yeartoenableabalancesheetoftheCommunities
andoftheaccountforrevenueandexpenditureas
referredtoinTitleVItobedrawnup.Theaccount
forrevenueandexpenditureshallbesubmittedto
thefinancialcontroller .Accountsshallbekeptbythemethodofdoubleentry
andonthebasisofthecalendaryear.Thevshall

NoL116/18 OfficialJournaloftheEuropeanCommunities 1.5.73
TITLEV
RESPONSIBILITIES OFAUTHORIZING OFFICERS,FINANCIALCONTROLLERS ,
ACCOUNTING OFFICERSANDADMINISTRATORS OFADVANCE FUNDS
Article76
Authorizingofficerswho,whenestablishingentitle­
mentstoberecoveredorissuingreceipts,enteringinto
commitments ofexpenditureorsigningpayment
orderswithoutcomplyingwiththisFinancialRegu­
lationandtherulesforitsimplementation shallbe
liabletodisciplinaryactionand,whereappropriate ,
topaycompensation .Thesameshallapplyifthey
omittodrawupaninstrumentforaclaimorifthey
neglecttoissuereceiptsorare,withoutjustification ,
lateinissuingthem.
Article77
Financialcontrollersrenderthemselves liableto
disciplinaryactionand,whereappropriate ,topay­
mentofcompensation foranyactiontakenduring
theirtermofoffice,inparticular,bygrantingtheir
approvalinexcessofthebudgetaryappropriations .Theyshallbeliabletodisciplinaryactionandto
paymentofcompensation inrespectofanylossor
deterioration ofthemonies,assetsanddocuments
intheirchargeasaresultofanintentionalmistake
orseriousnegligenceontheirpart.
3.TheAccountingofficer,assistantaccounting
officersandadministrators ofadvancefundsmay
insurethemselvesagainsttherisksarisingunderthis
Article.
Theinstitutionshallcovertheinsurancecostsrelat­
ingtheretoinaccordancewiththemeasurestakenin
implementation ofArticle118.
Aspecialallowanceisgrantedineachoftheinstitu­
tionstotheaccountingofficer,assistantaccounting
officersoradministrators ofadvancefunds.Thesums
corresponding tothisallowanceshallbecredited
eachmonthtoanopenaccountbytheinstitutionon
behalfofeachofficialinordertoestablishaguaran­
teefundforthepurposeofcoveringanycashor
bankshortageforwhichthepersonconcernedmight
renderhimselfliable,insofarassuchshortageshave
notbeencoveredbyrefundsfrominsurancecom­
panies.
Thecreditbalanceintheseguaranteeaccountsshall
bepaidovertothepersonsconcernedwhenthey
terminatetheirappointment asaccountingofficer,
assistantaccountingofficeroradministrator of
advancefunds.
4.Themeasuresofimplementation providedforin
Article118shallspecifythecategoriesofofficialsor
otherservantsqualifiedtobeappointedaccounting
officersoradministrators ofadvancefunds.Article78
Article791.Accountingofficersandassistantaccounting
officersshallrenderthemselvesliabletodisciplinary
actionand,whereappropriate ,topaymentofcom­
pensationasregardspaymentsmadebythamin
disregardofthethirdsubparagraph ofArticle54.
Theyshallrenderthemselvesliabletodisciplinary
actionandtopaymentofcompensation asregards
anylossordeterioration ofthemonies,assetsand
documentsintheirchargewheresuchlossordeterio­
rationresultfromanintentionalmistakeorserious
negligence,ontheirpart.
Underthesameconditions,theyshallberesponsible
forthecorrectexecutionofordersreceivedbythem
inrespectoftheuseandtheadministration ofbank
andpostofficegiroaccounts,andinparticular :
(a)wherethepaymentsorrecoveriesmadebythem
donotagreewiththeamountsonthepayment
ordersorreceipts;
(b)wheretheyeffectpaymenttoapartyotherthan
thepayeeentitled.
2.Administrators ofadvancefundsshallrender
themselvesliabletodisciplinaryactionand,where
appropriatetopaymentofcompensation inthe
followingcases:
(a)wheretheycannotshowduewarrantwithproper
documentsforpaymentsmadebythem;
(b)wheretheyeffectpaymentstopartiesotherthen
entitledpayees.Theliabilitytopaymentofcompensation and
disciplinaryactionofauthorizingofficers,financial
controllers,accountingofficers,assistantaccounting
officersandadministrators ofadvancefundsmaybe
determined inaccordancewiththeprovisions,
respectively ,ofArticles22and86to89inclusiveof
theStaffRegulationsofOfficialsoftlv;European
Communities .
ArticleHO
Eachinstitutionshallbeallowedaperiodoftwo
yearsfromthedatewhentheaccountforrevenue
andexpenditure issubmittedtotakeadecisionon
thefinaldischargetobegiventoaccountingofficers
forthetransactionsrelatingthereto.

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/19
TITLEVI
PRESENTING ANDAUDITING ACCOUNTS
SECTION I
PRESENTING ACCOUNTS
Article813.Atableofexpenditureshowingthedevelopment
ofappropriations inrespectofthefinancialyear
andindicating :
—allappropriations ;
—commitments enteredinto,chargeabletothe
financialyear;
—paymentsasattheendoftheperiodof
implementation ofthebudget;
—amountsstilltobepaidatthecloseofthe
financialyear;
—appropriations carriedforwardpursuantto
Article6(1)(c);
—appropriations carriedforwardpursuantto
Article6(1)(b)relatingtocontracts
concludedafter15Decemberofthefinancial
year;
—availableappropriations carriedforward
pursuanttoArticle6(1)(b);TheCommisionshalldrawupnotlaterthan1June,
anaccountforrevenueandexpenditureofthe
Communities .
Thisaccountshallbeprecededbyananalysisofthe
financialmanagement inrespectoftheyearin
question.Itshallcoverallrevenueandexpenditure
transactionsrelatingtotheprecedingfinancialyear
foreachinstitution .Itshallbesubmittedinthesame
formandfollowingthesamesubdivisions asthe
budget.
Article82
—availableappropriations tobecancelled.Theaccountforrevenueandexpenditureshall
includethefollowingtablesallocatedinaccordance
withthebudgetnomenclature :
1.Thetableofrevenueshallinclude:
—estimatedrevenueforthefinancialyear;
—amendments totherevenueestimatesasa
resultofsupplementary orrectifyingbudgets;
—entitlements stilltobecollectedfromthe
precedingfinancialyear;
—entitlements established inthecourseofthe
financialyear;
—amountscollected;
—amountsstilltobecollectedattheendof
thefinancialyear.
Astatementshallbeannexed,whereappropriate ,
tothistable,showingthebalancesandgross
amountsofthetransactions referredtoinArticle
22.
2.Atableshowingthedevelopment ofappropri­
ationsinrespectofthefinancialyearandindi­
cating:Astatementshallbeannexed,whereappropriate ,
tothistableshowingthebalancesandnet
amountsofthetransactionsreferredtoinArticle
22.
4.Atableshowingthedevelopmentofappropria­
tionscarriedforwardfromprecedingfinancial
yearsandindicating :
—theamountofappropriations carriedforward;
—paymentsshownintheaccountsattheend
oftheperiodofimplementation ofthe
budget;
—unusedappropriations tobecancelled;
—unusedappropriations tobecarriedforward
againinthenextfinancialyear.
5.Atableshowing:
—ontheonehand:
—initialappropriations ;(a)theamountofloansapprovedbythe
Communities ;
(b)theamountoftherepaymentsmadeon
borrowingcontractedandofthecharges
onsuchborrowing ;
—ontheotherhand:
(a)theamountofborrowingtakenup;—amendmentstoappropriations providedby
transfers;
—amendments providedbymeansofsup­
plementaryorrectifyingbudgets;
—finalappropriations forthefinancialyear.

NoL116/20 OfficialJournaloftheEuropeanCommunities 1.5.73
(b)theamountofrepaymentsofcapitaland
paymentsofinterestmadeonloans
granted.
Astatementshallbeannexedtothetableshow­
ingthestateoftheCommunityborrowingand
lending.ments,totheestablishment andcollectionofrevenue
subjecttotheapplicationofArticle14ofCouncil
Regulation (EEC,Euratom,ECSC)No2/71andof
Article87ofthisFinancialRegulation .TheAudit
Boardmayquestioneachinstitutiononthesubject
ofthesaidsupportingdocuments .
Theaccountforrevenueandexpenditureandthe
balancesheetshallbeforwardedtotheAuditBoard
withintheperiodlaiddowninArticle81.
Article83
Article87TheCommission shalldrawup,withinthetime
limitprovidedforinArticle81,abalancesheetof
assetsandliabilitiesoftheComminities asat31De­
cemberoftheprecedingfinancialyear.Astatement
ofaccounts,showingcashmovementsandbalances,
drawnuponthesamedate,shallbeattachedthereto.
Article84
Eachinstitutionshall,notlaterthan1May,forward
totheCommissiontheinformationitrequiresfor
drawinguptheaccountforrevenueandexpenditure
andthebalancesheet.TheauditcarriedoutbytheAuditBoardshallbe
basedonrecordsand,ifnecessary,performedonthe
spot.Itspurposeshallbetoestablishthatallrevenue
hasbeenreceivedandallexpenditureincurredina
lawfulandregularmannerhavingregardtothe
provisionsoftheTreaties,thebudget,theFinancial
Regulationsandallothermeasurestakenpursuantto
theTreaties,andthatthefinanzialmanagementhas
beensound.
Fortheperformance ofitstask,theAuditBoard
shallhaveatitsdisposal,inthemannerprovidedfor
inArticle89,alldocumentsandinformationrelating
tothefinancialmanagement ofdepartments or
bodiessubjecttoitscontrol;ithasthepowertogive
ahearingtoanyofficialwhoseresponsibilityextends
toarevenueandexpenditureoperation,andtouse
anyoftheauditingproceduresappropriatetothose
departmentsorbodies.
TheAuditBoard,inordertoobtainallthenecessary
informationfortheperformanceofthetaskentrusted
toitbytheTreatiesandthemeasurestakento
implementthem,maybepresent,atitsrequest,
duringtheoperationscarriedoutbytheCommission
inimplementation ofArticles8and9ofRegulation
(EEC)No729/70andArticles13and14ofRegu­
lation(EEC,Euratom,ECSC)No2/71.Thismeasure
shallalsoapplytothecontrolofanyfundsetupby
theCommunities .SECTION II
CHECKING OFACCOUNTS
PROVISIONS RELATING TOTHEAUDITBOARD
Article85
ThemembersoftheAuditBoardshallactandbe
responsiblecollectivelyforperformingitsduties.
TheBoardmayinstructoneormoreofitsmembers
tocarryoutcertaintasksorcertainaudits.Any
memberormemberssoinstructedmayontheir
initiativeseekassistancefromofficersoftheBoard.
Tasksdelegatedtoofficialspursuanttotheforegoing
provisionsmustbespecifiedandlimitedtothetime
necessaryfortheircompletion .TheBoarditselfor
oneofitsmembersshallnotifythesetaskstothe
authoritieswithwhichthepersondelegatedistodo
hiswork.Article88
TheAuditBoardshallseetoitthatallsecuritiesand
cashondepositorinhandarecheckedagainst
certificatessignedbythedepositariesoragainst
officialmemorandaofcashandsecuritiesheld.The
Boardmavcarryoutsuchchecksitself.
Article86
Article89 Eachinstitutionshall,onaquarterlybasis,forwardto
dieAuditBoard,notlaterthanthemonthwhich
followstheendofthequarter,thesupportingdocu­
mentsoftheaccounts,inparticularthedocuments
andcertificatesinrespectofthecorrectapplication
oftheprovisionswhichgoverntheimplementation
ofthebudgetandrelatingtocommitments andpay­TheCommission andtheotherinstitutions shall
affordtheAuditBoardallthefacilitiesandgiveit
alltheinformationwhichthelattermayconsider
necessaryfortheperformanceofitstask,andshall
affordinDarticularalltheinformation attheir

1.5.73 OfficialJournaloftheEuropeanCommunities NoE116/21
ingtheEuropeanAtomicEnergyCommunityshall
becommunicated totheCommissionandtheinsti­
tutionsconcerned .
Therepliestosuchcommentsofallinstitutionsshall
beforwardedtotheAuditBoard.Therepliesofthe
institutionsotherthantheCommission shallbe
forwardedsimultaneously totheCommission .The
AuditBoardshallattachtotheannualreportan
assessmentofthesoundnessofthefinancialmanage­
ment.
TheEuropeanParliamentandalsotheCouncilmay
requesttheAuditBoardtoforward,inadditionto
theannualreport,reportsoranalysesinrespectof
specificproblemsrelatingtoaccountsoffinancial
yearswhichhavebeenclosed.TheAuditBoard
may,onitsowninitiative,placebeforetheEuropean
ParliamentortheCouncilsimilarreportsoranalyses.
Aritcle91disposalasaresultofthecontrolswhichtheyhave
carriedout,inaccordancewiththeruleslaiddown
bytheCommunity,withinthedepartmentsrespon­
sibleforthemanagementofthefinancesoftheCom­
munityandforeffectingexpenditureonitsbehalf.
Inparticular,theyshallplaceatthedisposalofthe
AuditBoardalldocumetnsconcerningthecon­
clusionofcontractandallaccountsconcerningcash
orassets,allaccountingrecordsorsupporting
documents,andalsoadministrative documents
relatingthereto,alldocumentsrelatingtorevenue
andexpenditure ,allinventories,alllistsofpostsin
thedepartments ,whichtheBoardmayconsider
necessaryforauditingtheaccountforrevenueand
expenditureonthebasisofrecordsoronthespot.
Tothisend,theofficialswhoareliabletobeaudited
bytheAuditBoardshallinparticular :
(a)makeavailabletheircashinhand,anyothercash,
securitiesandalltypesofassets,andalso
supportingdocumentsinrespectofmanagement
offunds,ofwhichtheyarethedepositaries ,also
anybooks,registersandotherdocumentsrelating
thereto;
(b)showthecorrespondence andanyotherdocu­
mentrequiredforthefullimplementation ofthe
auditreferredtointhefirstsubparagraph of
Article87.
Theinformationsuppliedunder(b)mayberequested,
onlybytheAuditBoardorbyoneofitsmembers,
andsuchrequestshallbeinwriting.
TheAuditBoardshallbeempoweredtoauditthe
documentsinrespectofrevenueandexpenditureof
theCommunities ,whichareheldbythedepartments
oftheinstitutionsand,inparticular,bythedepart­
mentsresponsiblefordecisionsonrevenueand
expenditure .
Theemployment bybodiesoutsidetheinstitutions
ofCommunityfundsreceivedbywayofaidshall
comewithinthescopeofestablishingthelegality
andregularityofrevenueandexpenditureandthe
prevalenceofsoundfinancialmanangement .
Thegrantingofaidtobodiesoutsidetheinstitutions
shallbesubjecttotheacceptancebytherecipients
oftheauditbeingcarriedoutbytheAuditBoard
ontheutilisationoftheamountsofaid.TheAuditBoardshallconcludeitsreportonthe
accountsfortheprecedingfinancialyearnotlater
than15July.
TheAuditBoardshall,notlaterthanthatdate,make
knownitsobservations onthebalancesheet.
Theaccountforrevenueandexpenditure ,thebalance
sheetandthereportoftheAuditBoard,together
withtherepliestocomments,shallbesubmittedby
theCommissiontotheEuropeanParliamentandthe
Councilnotlaterthan31October.
Article92
TheCouncilandtheEuropeanParliamentshall,
before30Aprilofthenextyear,giveadischargeto
theCommission inrespectoftheimplementation
ofthebudget.Ifthatdatecannotbemet,theCouncil
ortheEuropeanParliamentshallinformtheCom­
missionofthereasonsforthepostponement .
Theinstitutionsshalltakeallappropriatestepsto
takeactiononthecommentsappearinginthe
decisionsgivingdischarge.Attherequestofthe
EuropeanParliamentortheCouncil,theinstitutions
shallreportonthemeasurestakenfollowingthese
commentsand,inparticular,ontheinstructionsgiven
totheirdepartmentswhichareresponsibleforthe
implementation ofthebudget.Suchreportsshallalso
beforwardedtotheAuditBoard.
Subjecttotheprovisionsofthesecondsentenceofthe
secondsubparagraph ,theinstitutionsmustgivean
account,intheannextotheaccountforrevenue
andexpenditureforthenextfinancialyear,ofthe
measurestakenfollowingthecommentsappearing
inthedecisiongivingdischarge.Article90
Anycommentswhich,intheopinionoftheAudit
Board,aresuchasshouldappearinthereportpro­
videdforinArticle78doftheTreatyestablishingthe
EuropeanCoalandSteelCommunity ,Article206
oftheTreatyestablishingtheEuropeanEconomic
Community ,andArticle180oftheTreatyestablish­

NoL116/22 OfficialJournaloftheEuropeanCommunities 1.5.73
TITLEVII
SPECIALPROVISIONS APPLICABLE TORESEARCH
ANDINVESTMENT APPROPRIATIONS
Article93 4.Paymentappropriations shallrepresenttheupper
limitofexpenditurewhichmaybeincurredor
authorizedduringeachfinancialyeartocovercom­
mitmentsenteredintoduringthecurrentorpreceding
financialyears.ThisFinancialRegulationshallapplytoresearchand
investmentappropriations setoutintheannex
providedforinArticle94,saveasotherwiseprovided
inthistitleorwheretheyareincompatiblewiththe
specialprovisionsofthistitle.
Article94 Article96
TheannexprovidedforinArticle94shallbein
twoparts:Thetotalamountofresearchandinvestment
appropriations intermsofpaymentappropriations to
befinancedinaccordancewiththeDecisionof
21April1970shallbeenteredinaspecialchapter
inthesectionofthebudgetrelatingtotheCom­
mission;theseresearchandinvestmentappropriations
shallbesetoutindetailinanannextothatsection.
Thatannexforminganintegralpartofthebudget
shallbedrawnupusingaparticularstructureand
nomenclature ,thecriteriaforwhicharefixedbythis
title.(a)PartI,thetotalofwhichintermsofpayment
appropriations isshowninaspecialchapterin
thesectionofthebudgetrelatingtotheCom­
mission,shallcomprise:
—appropriations forcarryingouteachresearch
andinvestmentobjective;
—appropriations forotheractivities,inparticu­
larthoseprovidedforinArticle174(2),(c)
and(d)oftheTreatyestablishingtheEuro­
peanAtomicEnergyCommunity ;
—appropriations ,wherenecessary,tocoverthe
balancesontheallocationaccounts .
(b)PartIIshallcompriseallocationaccounts,inpar­
ticularthoseconcerning ;Article95
—staff;
—generalinfrastructure ;generalservicesand
overheads;
—scientificandtechnicalauxiliaryservices;
—majorinstallations ;1.Anoverallallocationcoveringseveralyears
(hereinaftercalled'envelope')shallbemadetothe
chapterofthebudgetcorresponding toeachresearch
andinvestmentobjectiveasdefinedbytheCouncil
initsdecisionsrelatingtoprogrammesorcorres­
pondingdecisions.
Inbudgetaryterms,theenvelopeshallbethetotal
allocationprovidedinthebudgetforeachresearch
andinvestmentobjective,takingintoaccountfinan­
cialreserves,ifany,exceptwheretheobjectiveisto
consistofseveralspecificstageseachforminga
coherentwhole.
2.Amountsauthorizedannuallyinthebudgetto
coverresearchandinvestmentexpenditureshallin­
cludecommitment appropriations andpayment
appropriations .
3.Commitmentappropriations withineachenvelope
shallbedesignedtocoverallthelegalobligations
whichtheCommissionmaycontract.
Theyshallrepresenttheupperlimitofexpenditure
towhichtheCommissionmaycommititselfduring
thefinancialyearinquestionfortheattainmentof
theobjectivestowhichthisexpenditurerelates.
Commitmentappropriations shallremainvaliduntil
theyarecancelledunderthebudgetaryprocedure .—servicesperformedonbehalfofoutsiders.
Article97
Thenomenclature oftheannexprovidedforin
Article94shallbebased,asregardsthedescription
ofchaptersandallocationaccounts,ontheuseof
expenditureresultingmainlyfromcarryingout
researchandinvestmentobjectives .Anoutlineofthis
nomenclature isincludedinAnnexIIItothis
FinancialRegulation .Thisoutlineshallbemandatory
inprinciple,inparticularasregardssubdivisioninto
titles,butnotasregardssubdivisionintochapters.

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/23
Withinthechaptersandallocationaccounts,expendi­
tureshallbeclassifiedaccordingtoitsnatureas
showninAnnexIVtothisFinancialRegulation ;in
thebudget,however,thisclassificationshallonlybe
usedinrespectofcategories .
Article98higherthanestimatedmakeacorresponding increase
possibleasregardsusesandexpenditure .
Withreferencetoallocationaccountsrelatingtoser­
vicesperformedonbehalfofoutsiders,additional
amountsmaybeenteredduringthefinancialyear
inordertocoveradditionalexpenditurespecifically
incurredinrespectofsuchservices.Theseadditional
amountsshallbeshownas:
—commitments ,uptotheamountoftherepayment
providedforinthecontractsconcludedwith
outsidecustomers;
—payments,uptotherevenueactuallycollectedas
repaymentbyoutsidecustomersfortheabove­
mentionedexpenditure .
Article991.TheallocationaccountsreferredtoinArticle96
(b)shallrecordresourcesofthemainmeansfor
carryingoutresearchandinverstmentobjectives,and
theusestowhichtheseresourcesareput.
Thesemeansare:staff;infrastructure :generalser­
vicesandoverheads;scientificandtechnicalser­
vices;majorinstallations .
Inaddition,allocationaccountsmaybeopenedin
ordertofollowtheprogressofservicesperformedon
behalfofoutsiders.
2.Undertheheadingofuses,theallocationac­
countsshallrecordthecontervalue ofthemeans
usedandalsotheexpenditureforoutsiders.
Undertheheadingofresources,theallocationac­
countsshallrecordontheonehand,thecountervalue
ofthemeansusedchargedeithertoresearch
objectivesortootherallocationaccountsand,on
theotherhand,theproceedsarisingfromtheuse
ofsuchmeansonbehalfofoutsiders .Asregardstransfersofscientificandtechnical
equipmentbetweenresearchandinvestmentprojects,
anamountequaltotheresidualvalueofthat
equipmentshallbeenteredasexpenditureforthe
recipientproject,whilethatamountiscreditedto
thedonorprojectbymeansofanentryshowinga
reductionofexpenditureincurred.Theresidualvalue
shallbefixedinaccordancewithaprocedurewhich
theCommissionshalllaydowninadvance.
TheoperationsreferredtointhisArticleshallbe
showninaspecialaccount.
Article100
1.Ascheduleofduedatesforcommitments and
payments,forminganintegralpartofthebudget,
shallbeattachedtoPartIoftheannexprovidedfor
inArticle94andshallbedrawnupasfollowsby
chapterandarticle:
(a)foreachenvelope,thescheduleofduedatesshall
showthetimetableforusingcommitment
appropriations ;thisshallbesubjecttoannual
review;
(b)foreachestimatedcommitmentappropriation ,
thescheduleofduedatesshallshowtheannual
timetablelaiddownforthepayments .
2.Asregardsborrowingandlending,ascheduleof
duedatesshallbeestablishedonthebasisofinterest
anddepreciationpaymentsagreedinthecorrespond­
ingcontractsfortheservicingofsuchborrowing
andlending.
3.Thebudgetshallalsoshow,forguidance,an
estimateofrevenueandexpendituretobeeffected
inthecurrenciesofthirdcountries,specialmention
beingmadeofborrowingandlendinginsuch
currencies .Thebalancesoftheallocationaccountsresulting
fromasurplusofusesoverresourcesshallbecharged
tothecorresponding chapterofPartIoftheannex
providedforinArticle94.
Thebalanceofeachallocationaccountshall
representthemaximumnetexpendituretobeentered
inthecorresponding chapterofPartIofthesaid
annex.
Thebalancesoftheallocationaccountsresulting
fromasurplusofresourcesoverusesshallbeentered
inthestatementofrevenueinthebudget.
3.Usesandexpenditurechargedtoallocation
accountsshallnotexceedtheamountsauthorized
inrespectofsuchaccounts,savewhere,asaresult
eitheroftransferswithinchaptersofPartIofthe
annexreferredtoinArticle94orofadditional
amountsmadeavailableforoutsiders,resources

NoL116/24 1.5.73 OfficialJournaloftheEuropeanCommunities
Article101 draftbudget,orintheabsencethereof,inthe
preliminarydraftbudget.
If,atthebeginningofafinancialyear,thebudget
hasnotyetbeenfinallyadopted,expenditureshall
beeffectedasfollows: Article102
(a)Regardingtheallocationaccountsreferredtoin
Article96,pointb,Article178oftheTreaty
establishingtheEuropeanAtomicEnergyCom­
munityshallapplytocommitmentsandpayments
relatingtoexpenditureofakindalreadyap­
provedinprincipleinthelastbudgetduly
adopted.1.Everydecisionrelatingtotransferswithina
chapterorfromonechaptertoanothershallbe
subjecttopreviousapprovalbythefinancialcontrol­
ler,whoshallcertifythatfundsareavailableand
thattheseoperationsareinorderandinaccordance
withtheprovisionsinforce.
2.However,ifthefinancialcontrollerconsiders
thathecannotascertaininadvancetheeffectsof
suchtransfersonthefinancialbalanceoftheallo­
cationaccounts,heshallconfinehimselftodelivering
anopinion.
Inthatcase,andinsofarasheisempowered ,the
authorizingofficermayonhissoleresponsibility
effectthetransfer,providedthathemakesavailable
eachmonthtothefinancialcontrollerallappropriate
informationenablinganassessmenttobemadeof
thefinancialeffectsofsuchtransfers .
Ifasaresultofsuchinformation thefinancialcon­
trollerfindsafinancialimbalanceinanyallocation
account,heshallinformtheauthorizingofficer
thereof.Asumequivalenttonotmorethanonetwelfth
ofthetotalappropriations intheallocation
accountinquestionfortheprecedingfinancial
yearmaybespenteachmonthinrespectofeach
allocationaccount;thisarrangement shallnot
havetheeffectofplacingeachmonthatthe
disposaloftheCommissionappropriations in
excessofonetwelfthofthoseprovidedforin
thedraftbudget,orintheabsencethereof,inthe
preliminarydraftbudget.Commitments maybe
effectedforeachallocationaccountuptoan
amountnotexceedingonefourthofthetotal
appropriations intheallocationaccountin
questionfortheprecedingfinancialyear,in­
creasedbyonetwelfthforeachadditionalmonth,
butshallnotexceedtheamountprovidedforin
thedraftbudget,or,intheabsencethereof,in
thepreliminarydraftbudget.
Article103
AttherequestoftheCommissionandwithout
prejudicetotheprecedingsubparagraph die
Councilshall,actingbyaqualifiedmajority,on
thebasisofadministrative requirements ,author­
rizesimultaneously expenditureoftwoormore
provisionaltwelfths.1.Notwithstanding Article21(3),theCommission
may,withinthelimits,andintheconditionsfixed
atthefinaladoptionofthestatementofexpenditure
onresearchanddevelopment ,maketransfersofap­
propriationsbetweenchapters,whichshallthereupon
bespecifiedbynameinthestatement.
2.Notwithstanding Article21(5),theprohibitions
oftransfersreferredtothereinshallnotbeapplicable
totheclassification ofexpenditureaccordingtoits
nature,withinthemeaningofArticle97.
3.Notwithstanding point(a)ofArticle60,acon­
tractforscientificandtechnicalsuppliesmaybe
enteredintodirectlywheretheamountdoesnot
exceed20000unitsofaccountwithoutprejudiceto
thosecaseswheredirectcontractingisallowedunder
Article60,points(b),(c)and(d)andwithoutpreju­
dicetothegeneralobligationtoinvitetenders,within
thelimitsoffeasibility,byallsuitablemeans,from
thosecapableofsupplyingthegoodsandservices
requiredbythecontract.(b)RegardingchaptersofPartIoftheannexpro­
videdforinArticle94concerningresearchand
investmentprojects,paymentsmaybeeffected
inrespectofanychapter,uptoanamountnot
exceedingonetwelfthoftheannualestimates
shownforthatfinancialyearinthescheduleof
duedatesforpaymentinrespectoftheestimated
commitmentappropriations .Commitments may
beeffecteduptoanamountnotexceedingone
fourthofeachappropriation showninthe
scheduleofduedatesfortheestimatedcommit­
mentsforthefinancialyearconcerned,increased
byonetwelfthforeachadditionalmonth,but
shallnotexceedtheamountprovidedforinthe

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/25
4.Notwithstanding Article62,thefollowingshall
besubmitted,beforethedecisionoftheAuthorizing
Officer,fortheopinionofaPurchasesandContracts
AdvisoryCommission ,whosecomposition and
functioningshallbesettledbytheratesofimplemen­
tationprovidedforatArticle118:(b)contractsforsuppliesandequipmentofanature
otherthanscientificortechnical,ofanamount
exceeding20000unitsofaccount;
(c)contractsforsuppliesandequipmentofanature
otherthanscientificortechnicalofanamount
exceeding5000unitsofaccount,towhichpoints
(c)and(d)ofArticle60apply.
5.Notwithstanding Article68,salesofscientificand
technicalequipmentshallnotbegovernedbythe
firstsubparagraph ofthatArticle,saveaswhere
otherwisedecidedontheopinionofthePurchases
andContractsAdvisoryCommission .(a)contractsofascientificortechnicalnature,ex­
ceeding100000unitsofaccountinamount,and
theacquisitionofimmovableproperty;
TITLEVIII
SPECIALPROVISIONS APPLICABLE
TOTHEEUROPEAN SOCIALFUND
Article104 whichcommitments maybeenteredintoduringthe
financialyearconcerned,underArticles4and5of
theCouncilDecisionof1February1971.Theyshall
begroupedaccordingtobudgetyearandbroken
downaccordingtothebudgetarynomenclature .
Article1051.Inaccordance withtheCouncilDecisionof
1February1971andwithoutprejudicetoArticle
10(2)ofthatDecision,thebudgetforagiven
financialyearshallincludeunderthetitle'European
SocialFund':
(a)appropriations forthatfinancialyear;
(b)authorization ofcommitments forthetwo
followingfinancialyears.
2.SubjecttoArticle6,appropriations foragiven
financialyearshallcoverpaymentswhichfalltobe
madeduringthatyearinrespecteitherofcommit­
mentsenteredintoduringthatsamefinancialyear
ortocommitments enteredintoduringpreceding
financialyearsinpursuanceofsuchauthorizations
asarereferredtoinparagraph1(b).
3.Authorizations ofcommitments shallfixforthe
twofollowingfinancialyearstheamountsupto1.ApprovalgivenbytheCommissiontoschemes
andapplicationsforassistancesubmittedbythe
MemberStatesinaccordancewithArticles6and7
oftheCouncilDecisionof1February1971shall
constitutecommitmenttoexpenditurefortheEuro­
peanSocialFund.
2.AsregardsassistancefromtheFundasreferred
toinArticle10(2)oftheCouncilDecisionof1Feb­
ruary1971,recognitionoftheentitlementofMember
StatesortheapprovalgivenbytheCommissionto
reconversionprojectsshallconstituteCommitment to
expenditure .
TITLEIX
SPECIALPROVISIONS APPLICABLE TOTHEEUROPEAN AGRICULTURAL
GUIDANCE ANDGUARANTEE FUND
andGuaranteeFund,GuaranteeSection,inac­
cordancewithRegulation (EEC)No729/70,from
1January1971.SECTION I
GUARANTEE SECTION
Article106 Article107
Theprovisionsofthissectionshallapplytoexpendi­
turefinancedbytheEuropeanAgriculturalGuidanceProvisionalglobalcommitments shallbeentered
into,corresponding toadvancestobemadeto

NoL116/26 OfficialJournaloftheEuropeanCommunities 1.5.73
(EEC)No729/70,shallbetakenintoaccountinthe
financialyearduringwhichtheaudittookplace.
Article111MemberStates,inrespectofappropriations forthe
GuaranteeSectionoftheEuropeanAgricultural
GuidanceandGuaranteeFund.
Provisionalglobalcommitments shallhavethesame
forceasCommissiondecisionsfixingtheamountsof
theseadvances,inaccordancewithpoint(a)of
Article5(2)ofRegulation (EEC)No729/70.The
authentication bytheFinancialControllershallhave
thesolepurposeofestablishingthatthecommitments
correspondtotheamountoftheadvancesmadeby
theCommission ,afterconsultationwiththeFund
Committee,andthattheyarewithinthelimitofthe
totalamountofappropriations intheGuarantee
SectionoftheEuropeanAgriculturalGuidanceand
GuaranteeFund.Appropriations whichhavebeengloballycommitted
inaccordancewithArticle107,andwhichhavenot
beenthesubjectofacommitmentunderthebudgetary
nomenclature inaccordancewithArticle108,shall,
asregardsprovisionsrelatingtoamountscarried
forward,beclassifiedasappropriations asreferred
toinArticle6(1)(c),whereithasnotbeenpossible
toeffectthechargesagainstpaymentbefore1April.
Article112
Article10SBywayofexception,paymentsmadeupto
31January1973bythebodiesanddepartments
referredtoinArticle4ofRegulation (EEC)No
729/70,shallbetakenintoaccountinthefinancial
year1972.
Article113Expenditureaffectedbythedepartmentsandbodies
inapplicationofArticle4ofRegulation (EEC)No
729/70shallbethesubjectofacommitment by
chapter,articleanditem,andalsoofachargeagainst
payment,afterexaminationofthestatementstrans­
mittedbytheMemberStatesinaccordancewiththe
provisionslaiddowninapplicationofArticle5(3)
ofthesaidRegulation,andaftertheauthentication
oftheFinancialController .
Thecommitment shallbeenteredintowithintwo
monthsafterreceptionofthestatementstransmitted
bytheMemberStates.Thechargeagainstpayment
shall,ingeneral,bemadewithinthesameperiod.
Thisarticleshallapply,withoutprejudicetothe
auditingofaccountsprovidedforatpoint(b)of
Article5(2)ofRegulation (EEC)No729/70.1.Appropriations openedinonechapterofexpend­
ituremaynotbeallocatedtoanotherchapterof
expenditure .
However,theCommissionmayproposetransfersof
appropriations fromchaptertochaptertothe
Council,notlaterthanonemonthbefore31March.
TheCouncil,actingbyaqualifiedmajority,shall
makeitsdecisionwithinthreeweeks.Shoulditnot
decidewithinthattime,thetransfersshallbedeemed
tobeapproved.
2.Transfersfromonearticletoanotherwithin
eachchaptershallbemadebydecisionoftheCom­
missiontakennotlaterthan31March,inaccordance
withtheprocedureprovidedforinArticle13of
Regulation (EEC)No729/70.Article109
Expenditureshallbetakenintoaccountforafinan­
cialyearonthebasisofpaymentsmadeupto31
Decemberbythedepartmentsorbodiesreferredto
inArticle4ofRegulation (EEC)No729/70provided
thattheircommitment andauthorizations have
reachedtheaccountingofficernotlaterthan
31Marchfollowing .SECTION II
GUIDANCE SECTION
Article114
Article110
Anydifferenceswhichmayexistbetweentheexpend­
itureschargedtotheaccountofafinancialyear,
pursuanttoArticle109,andthoserecognizedbythe
Commissionatthetimeofauditingtheaccounts,as
providedforinArticle5(2)point(b),ofRegulation1.Appropriations providedforinArticle6(5)of
Regulation (EEC)No729/70shallbeenteredassuch
inthebudgetforthefinancialyearsinquestionand
shallbeincludedintheappropriations tobecovered
inaccordancewiththefinancialmeasuresapplicable
tothatfinancialyear.

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/27
2.Appropriations tobere-enteredfrompreceding
financialyearsshallbeenteredassuchinthebudget
forthefinancialyearinwhichitisprovidedthat
theyshallbecommitted.Theyshallbecoveredby
revenueinaccordancewiththefinancialprovisions
applicabletothefinancialyearforwhichtheyare
committedsubjecttothespecialprovisionsofArticle
3(5)oftheDecisionof21April1970,whicharticle
governstheappropriations fortheGuidanceSection
oftheEuropeanAgriculturalGuidanceandGuaran­
teeFund,ofwhichthefirstentryrelatestoabudget
beforethatofthe1972financialyear.3.Appropriations tobere-enteredfrompreceding
financialyears,thecommitment ofwhichhasnot
beenprovidedforinthefinancialyearinquestion,
shallbeincludedinaspecialentryinthebudget
comments .
Theyshallnotrequiretobecoveredbytherevenue
ofthatfinancialyear.However,theyshallconstitute
commitmentauthorization insofarastheyarethe
subjectofcommitment decisionspursuanttothe
measurestakenwithintheframeworkofthecommon
agriculturalpolicy.Inthatcase,therelevantamend­
mentsinrespectofrevenueshallbecarriedout
throughthebudgetaryprocedure .
TITLEX
SPECIALPROVISIONS APPLICABLE TOFOODAID
Article115
Wherethefinancingofexpenditurecoveredbyappropriations enteredinChapter
'ExpenditureonFoodAid'ofthebudgetisensuredbythegrantingofadvancestothe
MemberStates,Articles107to111inclusiveshallbeapplicabletosuchexpenditure .
TheCommissionmaydecide,upto31Marchofthefollowingfinancialyear,on
transfersfromonearticletoanotherwithinthesaidchapter.
TITLEXI
FINALPROVISIONS
Article116 Moreover,theinstitutionsshallforwardtotheAudit
Boardanyrulesofprocedureinrespectoffinancial
matters . Asregardsbudgetarymatterswithintheircom­
petence,theEuropeanParliamentandtheCouncil
shallbeempoweredtorequireallinformationor
explanations .
TheCouncilmaybeassistedinitstaskbyaCom­
mitteesetupwithintheframeworkoftheCom­
mitteeofPermanentRepresentatives .Article118
InconsultationwiththeEuropeanParliamentand
theCouncilandaftertheotherinstitutions have
deliveredtheiropinions,theCommissionshalladopt
measuresofimplementation ofthisFinancialRegu­
lation.Article117
Article119TheEuropeanParliament,theCouncilandthe
CommissionshallinformtheAuditBoard,eachone
accordingtothematterconcerningit,assoonas
possible,ofalldecisionsandmeasurestakenin
implementation ofArticles3,6(subparagraphs 2
and7),8,14and21.
TheAuditBoardshallbeinformedoftheappoint­
mentofauthorizingofficers,financialcontrollers,
accountingofficersandadministrators ofadvance
funds,andofthedelegationsornominationsmade
inaccordancewithArticles18,19,20and57.
TheCommission shallinformtheAuditBoardofthe
measuresofimplementation takenunderArticle118.ThespecialprovisionsrelatingtotheOfficeforOffi­
cialPublicationsoftheEuropeanCommunities shall
besetoutinAnnexIandformanintegralpartof
thisFinancialRegulation .
Article120
Thefollowingshallberepealed:
—FinancialRegulationof30July1968onthe
establishment andimplementation ofthebudget

NoL116/28 OfficialJournaloftheEuropeanCommunities 1.5.73
—FinancialRegulationof20September1971on
specialarrangements applicabletoResearchand
Investmentappropriations (7);oftheEuropeanCommunitiesandontherespon­
sibilityofauthorizingofficersandaccounting
officers(1);
—FinancialRegulationof23October1961onthe
establishment andimplementation oftheresearch
andinvestmentbudgetandontheresponsibility
ofauthorizingofficersandaccountingofficers
(Article183(a)and(c)oftheTreaty)(2);—FinancialRegulationof24April1972onspecial
arrangements applicabletotheEuropeanSocial
Fund(8);
—FinancialRegulationof7November1972on
specialprovisionsapplicabletotheEuropean
Agricultural GuidanceandGuaranteeFund,
GuaranteeSection(9);—FinancialRegulationof31January1961on
methodsandprocedurewherebythecontributions
ofMemberStatesaremadeavailabletothe
Commission asreferredtoinArticle200(1)and
(2)oftheTreatyestablishingtheEuropeanEco­
nomicCommunityandontechnicalconditionsin
whicharecarriedoutthefinancialoperations
relatingtotheEuropeanSocialFund(Article209
(b)oftheTreaty)(3);
—FinancialRegulationof31January1961on
methodsandprocedurewherebythecontri­
butionsofMemberStatesaremadeavailableto
theCommission ,asreferredtoinArticle172(1)
oftheTreatyestablishingtheEuropeanAtomic
EnergyCommunity (Article183(b)oftheTreaty)
(4);—FinancialRegulationof18January1973onspe­
cialprovisionstocovercashneedsoftheCom­
munitiesinthecontextofbudgetaryexpenditure .
(i°)
AllprovisionswhicharecontrarytothisFinancial
Regulationarealsoherebyrepealed,exceptforthe
provisionsnecessaryfottheapplicationofArticle
14ofCouncilRegulation (EEC)No728/70of
21April1970onadditionalprovisionsforthe
financingofthecommonagriculturalpolicy(n)and
Article16(n)ofCouncilRegulation (EEC)No
729/70(12),ontheCommonAgriculturalPolicy.—FinancialRegulationof2April1962onmethods
andprocedurewherebythecontributions of
MemberStatesaremadeavailabletotheCom­
mission,asreferredtoinArticle172(2)ofthe
TreatyestablishingtheEuropeanAtomicEnergy
CommunityArticle183(b)oftheTreaty(5);
—FinancialRegulationof15December1969
determiningtheprocedureforpresentingand
auditingaccounts(6);Article121
ThisFinancialRegulationshallenterintoforceon
1May1973.
ThisFinancialRegulationshallbebindinginitsentiretyanddirectlyapplicableinall
MemberStates.
DoneatBrussels,25.April1973.
FortheCouncil
ThePresident
R.VANELSLANDE
(■)OJNoL199,10.8.1968,p.1.
Í-)OJNo74,16.11.1961,p.1433/61
(3)OJNo22,30.3.1961,p.509/61.C)OJNoL218,28.9.1971,p.8.
(8)OJNoL101,28.4.1972,p.34.
(9)OJNoL257,15.11.1972,p.22,
(10)OJNoL19,24.1.1973,p,11.
(u)OJNoL94,28.4.1970,p.9.
(12)OJNoL94,28.4.1970,p.13.(4)OJNo22,30.3.1961,p.518/61.
(5)OJNo32,30.4.1962,p.1070'62.
(6)OFNoL326,29.12.1959,p.34.

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/29
ANNEX 1
SPECIALPROVISIONS RELATINGTOTHEOFFICEFOROFFICIAL
PUBLICATIONS OFTHEEUROPEAN COMMUNITIES
(AnnexreferredtoinArticle119oftheFinancialRegulation)
Article1 TheCommission ,onaproposalfromtheManage­
mentCommitteeoftheOffice,shallappointan
assistantaccountingofficespeciallyresponsiblefor
thecollectionofrevenueandsettlementofexpend­
itureeffecteddirectlybytheOffice.Withoutprejudicetotheotherprovisionsofthe
FinancialRegulation ,thefollowingspecialprovisions
shallapplytothefunctioningoftheOfficeforOffi­
cialPublicationsoftheEuropeanCommunities .
Article6Article2
Appropriations andrevenueoftheOfficeshallbe
shownundereachofthechaptersinthesectionof
thebudgetrelatingtotheCommission .Asummarized
tableannexedtothesectionofthebudgetrelating
totheCommissionshallshowtheaggregateestimates
ofrevenueandexpenditureinrespectoftheOffice,
subdividedinthesamewayasthesectionsofthe
budget.Corresponding appropriations shallbeused
fortheofficetotheextentoftheseestimates .
Duringthefinancialyeartheestimatesmaybe
adjusted,wherenecessary,bytheCommission ,on
aproposalfromtheManagementCommitteeofthe
Office.FortheOfficecashrequirements inbankaccounts
orpostofficegiroaccountsmaybeopenedonits
behalfbytheCommissiononaproposalfromthe
Management Committee .
Paymentseffectedbytheinstitutionsbywayof
advance,instalmentorbalanceonaccountofin­
voicesissuedbytheOffice,andtheproceedsofsale
ofpublicationsbytheOffice,shallbepaidinto
thoseaccounts .
TherevenueoftheOffice,otherthantaxesand
contributions chargeabletotheofficialsunderthe
StaffRegulations ,shallalsobepaidintothose
accounts .
Asfarasisnecessary,thoseaccountsshallalsobe
financedbycashadvancesmadebytheCommission .
Theannualcashbalanceshallbesettledbetweenthe
Officeandeachinstitutionattheendofthefinancial
year.Article3
AnyserviceprovidedbytheOfficeforaninstitution
shallcallfortheissueofaninvoice,basedonthe
costpriceestablishedbymeansofananalytical
recountingsystemor,failingthis,onthefixedcost
arrivedatbytheManagementCommitteeofthe
Office.
Themethodofsettlementoftheseinvoicesshallbe
definedbytheManagement Committeeofthe
Office.
Eachinstitutionshallremaintheauthorisingofficer
forexpenditureinrespectofanyworksubmittedto
theOffice.Article7
Theaccountforrevenueandexpenditureandthe
balancesheetinrespectoftheOfficeshallforman
integralpartoftheaccountforrevenueandexpend­
itureandofthebalancesheetoftheCommunities ,
referredtoinArticles81and83oftheFinancial
Regulation .Asummarizedtableclarifyingtheac­
countforrevenueandexpenditureoftheOfficeshall
beannexedthereto.Article4
OnaproposalfromtheManagementCommittee,the
Commissionshalldelegatethepowersofauthorizing
officertotheDirectoroftheOfficeandshallfixthe
limitsandconditionsofsuchdelegation .Article8
Article5TheManagement CommitteeoftheOfficeshall
determinethedetailedrulesfortheapplicationofthe
precedingprovisions,andalsotherulesofbusiness
accountancyapplicabletotheOfficeconcerningboth
expenditureandrevenueand,inparticular,the
proceedsofsalestakingintoaccounttheprovisions
ofArticle22(b)oftheFinancialRegulationandthe
distinctivenatureoftheOffice.Thefinancialcontrollershalldelegatepowerstoan
officialresponsibleforthecontrolofcommitments
andauthorization ofexpenditureandofrevenueof
theOffice.

NoL116/30 OfficialJournaloftheEuropeanCommunities 1.5.73
ANNEX 11
BUDGETARY NOMENCLATURE
providedforinArticle15(4)oftheFinancialRegulation
(A)REVENUE
TITLE1
OWNRESOURCES
CHAPTER10—LEVIES,PREMIUMS ,ADDITIONAL ORCOMPENSATORY AMOUNTS ,AD­
DITIONALAMOUNTS ORFACTORSANDOTHERDUTIESESTABLISHED BYTHE
INSTITUTIONS OFTHECOMMUNITIES INRESPECTOFTRADEWITHNON-
MEMBERCOUNTRIES WITHINTHEFRAMEWORK OFTHECOMMON AGRI­
CULTURAL POLICY
(Article2(a)oftheDecisionof21April1970)
Article100—Levies,premiums,additionalorcompensatory amounts,additional
amountsorfactorsandotherdutiesestablishedbytheinstitutionsofthe
Communities inrespectoftradewithnon-Membercountrieswithinthe
frameworkofthecommonagriculturalpolicy
(Article2(a)oftheDecisionof21April1970)
Item1000—Belgium
Item1001—Germany
Item1002—France
Item1003—Italy
Item1004—Luxembourg
Item1005—Netherlands
CHAPTER 11—CONTRIBUTIONS ANDOTHERDUTIESPROVIDED FORWITHINTHEFRAME­
WORKOFTHECOMMON ORGANIZATION OFTHEMARKETINSUGAR
(Article2(a)oftheDecisionof21April1970)
Article110—Contributions andotherdutiesprovidedforwithintheframeworkofthe
commonorganizationofthemarketinsugar(Article2(a)oftheDecision
of21April1970)
Item1100—Belgium
Item1101—Germany
Item1102—France
Item1103—Italy
Item1104—Luxembourg
Item1105—Netherlands

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/31
CHAPTER 12—CUSTOMSDUTIESANDOTHERDUTIESREFERREDTOINARTICLE2(b)OF
THEDECISION OF21APRIL1970
Article120—CustomsdutiesandotherdutiesreferredtoinArticle2(b)ofDecision
of21April1970
Item1200—Belgium
Item1201—Germany
Item1202—France
Item1203—Italy
Item1204—Luxembourg
Item1205—Netherlands
CHAPTER 13—VALUEADDEDTAX
Article130—Valueaddedtax
CHAPTER 19—OTHEROWNRESOURCES
Article190—Otherownresources
Item1900—Denmark
Item1901—Ireland
Item1902—UnitedKingdom
TITLE2
AVAILABLE SURPLUS
CHAPTER 20—SURPLUSAVAILABLE FROMTHEPRECEDING FINANCIAL YEAR
Article200—Surplusavailablefromtheprecedingfinancialyear
CHAPTER 21—SURPLUSFROMFINANCIAL YEARTOBECARRIEDFORWARD
Article210—Surplusfromfinancialyeartobecarriedforward
TITLE3
SHAREOFPROCEEDS OFECSCLEVIESPAIDINPURSUANCE OFARTICLE20
OFTHETREATYOF8APRIL1965
CHAPTER 30—SHAREOFPROCEEDS OFECSCLEVIESPAIDINPURSUANCE OFARTICLE20
OFTHETREATYOF8APRIL1965
Article300—ShareofproceedsofECSCleviespaidinpursuanceofArticle20ofthe
Treatyof8April1965

NoL116/32 OfficialJournaloftheEuropeanCommunities 1.5.73
TITLE4
DEDUCTIONS FROMSTAFFREMUNERATIONS
CHAPTER40—PROCEEDS OFTAXATION ONTHESALARIES,WAGESANDALLOWANCES
OFOFFICIALS ANDOTHERSERVANTS
Article400—Proceedsoftaxationonthesalaries,wagesanaallowancesofofficialsand
otherservants
CHAPTER 41—STAFFCONTRIBUTIONS TOTHEPENSIONSCHEME
Article410—Staffcontributions tothepensionscheme
TITLE5
CONTRIBUTIONS
CHAPTER50—CONTRIBUTIONS PROVIDEDFORINARTICLE4(2)OR(3)OFTHEDECISION
OF21APRIL1970ONTHEREPLACEMENT OFFINANCIAL CONTRIBUTIONS
OFMEMBERSTATESBYTHECOMMUNITIES 'OWNRESOURCES
Article500—Contributions providedforinArticle4(2)or(3)oftheDecisionof21
April1970onthereplacementoffinancialcontributions ofMember
StatesbytheCommunities'ownresources
Item5000—Belgium
Item5001—Denmark
Item5002—Germany
Item5003—France
Item5004—Ireland
Item5005—Italy
Item5006—Luxembourg
Item5007—Netherlands
Item5008—UnitedKingdom
CHAPTER51—CONTRIBUTIONS PROVIDEDFORINARTICLE3(4)AND4(6)RESPECTIVELY
OFTHEDECISION OF21APRIL1970ONTHEREPLACEMENT OFFINANCIAL
CONTRIBUTIONS OFMEMBER STATESBYTHECOMMUNITIES 'OWN
RESOURCES
Article510—Contributions providedforinArticle3(4)and4(6)respectivelyofthe
Decisionof21April1970onthereplacementoffinancialcontributions
ofMemberStatesbytheCommunities'ownresources
Item5100—Belgium
Item5101—Germany

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/33
Item5102—France
Item5103—Italy
Item5104—Luxembourg
Item5105—Netherlands
CHAPTER52—CONTRIBUTIONS PROVIDEDFORINARTICLE7OFREGULATION (EEC)
NO728/70ONTHEFINANCING OFEAGGFEXPENDITURE
Article520—Contributions providedforinArticle7ofRegulation(EEC)No728/70
onthefinancingofEAGGFexpenditure
Item5200—Belgium
Item5201—Germany
Item5202—France
Item5203—Italy
Item5204—Luxembourg
Item5205—Netherlands
CHAPTER 53—CONTRIBUTIONS PROVIDED FORINREGULATION NO130/66/EECONTHE
FINANCING OFTHECOMMON AGRICULTURAL POLICY—GUARANTEE
SECTION
Article530—Contributions providedforinRegulationNo130/66/EEConthefinancing
ofthecommonagriculturalpolicy—Guaranteesection
Item5300—Belgium
Item5301—Germany
Item5302—France
Item5303—Italy
Item5304—Luxembourg
Item5305—Netherlands
CHAPTER 54—CONTRIBUTIONS PROVIDED FORINREGULATION NO130/66/EECONTHE
FINANCING OFTHECOMMON AGRICULTURAL POLICY—GUIDANCE SEC­
TION
Article540—Contributions providedforinRegulationNo130/66/EEConthefinancing
ofthecommonagriculturalpolicy—Guidancesection
Item5400—Belgium
Item5401—Germany
Item5402—France
Item5403—Italy
Item5404—Luxembourg
Item5405—Netherlands

NoL116/34 OfficialJournaloftheEuropeanCommunities 1.5.73
CHAPTER55—CONTRIBUTIONS PROVIDEDFORINARTICLE3(2)AND(3)OFTHEDECISION
and56 OF21APRIL1970ONTHEREPLACEMENT OFFINANCIAL CONTRIBUTIONS
FROMMEMBERSTATESBYTHECOMMUNITIES 'OWNRESOURCES
Article550—Contributions providedforinArticle3(2)and(3)oftheDecisionof
21April1970onthereplacementoffinancialcontributionsfromMember
StatesbytheCommunities 'ownresources
Item5500—Belgium
Item5501—Germany
Item5502—France
Item5503—Italy
Item5504—Luxembourg
Item5505—Netherlands
Article560—Othercontributions
Item5600-—Denmark
Item5601—Ireland
Item5602—UnitedKingdom
CHAPTER 59—OTHERCONTRIBUTIONS
Article590—Contributions providedforinArticle200(1)oftheEECTreaty
(financingofadministrative expenditure )
Item5900—Belgium
Item5901—Germany
Item5902—France
Item5903—Italy
Item5904—Luxembourg
Item5905—Netherlands
Article591—Contributions providedforinArticle5ofCouncilRegulation(EEC)
No2052/69onthefinancingoffoodaid
itemJ'mu—iielgium
Item5911—Germany
Item5912—France
Item5913—Italy
Item5914—Luxembourg
Item5915—Netherlands
TITLE9
MISCELLANEOUS REVENUE
CHAPTER 90—PROCEEDS OFTHESALEOFMOVABLE ANDIMMOVABLE PROPERTY
Article900—Proceedsofsaleofmovableproperty

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/35
Article901—Proceedsofsaleofimmovableproperty
Article902—Saleofpublications ,printedworksandfilms
CHAPTER 91—PROCEEDS OFLETTINGANDHIRING
Article910—Proceedsfromhiringoffurnitureandequipment
Article911—Proceedsfromlettingofimmovableproperty
CHAPTER 92—REVENUEANDALLOWANCES FORSERVICESRENDERED AGAINSTPAYMENT
Article920—Supplyingagainstpayment,ofanysourcematerialsorspecialfissile
materials (Article6oftheTreaty)
Article921—Remuneration forservicesrenderedagainstpaymentinthecontextof
implementing theCommunityresearchprogramme (Article10ofthe
Treaty)
Article922—AllowancesforservicesrenderedagainstpaymenttoMemberStates,
personsorundertakings (Article6oftheTreaty)
Article923—RevenuefromlicencesgrantedbytheCommissionunderpatentsoronthe
basisoftechnicaldata
Article924—RevenuearisingfromworkcarriedoutbythePublicationsOffice
Article925—Revenue'arisingfromsurplusinrespectofservicesrenderedonbehalfof
thirdparties
Article928—RepaymentofservicesrenderedagainstpaymentbytheJointResearch
Centreundertheagreementofprincipleof20December1971
Article929—Otherrevenuearisingfromservicesrenderedagainstpayment
CHAPTER 93—REPAYMENT OFMISCELLANEOUS EXPENDITURE
Article930—Repaymentofexpenditureonaccountofanotherinstitution
Article931—RepaymentofexpenditureonaccountofoneormoreMemberStates
Article932—Repaymentofexpenditureincurredspecificallyasaresultofwork
undertakenonrequestandagainstpayment
Article939—Otherrepaymentsofexpenditureonaccountofthirdparties
CHAPTER 94—BORROWING ANDLENDING
Article940—ProceedsofborrowingundertheEuratom—UnitedStatesAgreement

NoL116/36 OfficialJournaloftheEuropeanCommunities 1.5.73
Article941—RepaymentofloansgrantedundertheEuratom—UnitedStatesAgreement
Article942—Paymentoffinancialandbankchargesinrespectofborrowingand
lendingundertheEuratom—UnitedStatesAgreement
Article943—Repaymentofloansgrantedandancillarycosts
Article949—Proceedsfrommiscellaneous borrowing
CHAPTER 95—MISCELLANEOUS INCOME
Article950—Incomefrominvestmentsandloans,bankinterestandotheritems
Article951—Differencesonexchange
Article952—Interestondelayedpayments (Article9ofRegulation (EEC,Euratom,
ECSC)No2/71)
Article953—SumsrecoveredinpursuanceoftheprovisionsofArticle8ofRegulation
(EEC)No729/70
CHAPTER 99—OTHERREVENUE
Article990—RepaymentofdutiesandchargesonresearchoperationsbytheFrench
andItaliangovernments
Article991—Proceedsandmiscellaneous interestarisingoutofthe1stand2ndEDF
Article999—Miscellaneous revenue

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/37
(B)EXPENDITURE
TITLE1
EXPENDITURE RELATING TOPERSONSWORKING WITHTHEINSTITUTION
CHAPTER 10—MEMBERS OFTHEINSTITUTION
Article100—Salaries,allowancesandpaymentsrelatedtosalaries
Item1000—Basicsalaries
Item1001—Residenceallowances
Item1002—Familyallowances
Item1003—Representation allowances(')
Item1004—Travelandsubsistenceallowances .Noticeofmeetingsand
connectedexpenditure (2)
Article101—Accidentandsicknessinsurance
Article102—Temporaryallowances
Article103—Pensions
Item1030—Retirementpensions
Item1031—Invalidpensions
Item1032—Survivors'pensions
CHAPTER 11—STAFF
Article110—•Officialsandtemporarystaffholdingapostprovidedforinthelistof
posts
Item1100—Basicsalaries
Item1101—Familyallowances
Item1102—Expatriation allowances (includingthosegrantedunder
Article97oftheECSCStaffRegulations )
Item1103—Temporaryfixedallowances
(*)Representation AllowancesforthePresidencyoftheChamberfortheMembersoftheCourtofJusticeincluded.
(2)ConcernstheEuropeanParliamentonly.

NoL116/38 OfficialJournaloftheEuropeanCommunities 1.5.73
Article111—Otherstaff
Item1110—Auxiliarystaff
Item1111—Auxiliaryinterpreters
Item1112—Localstaff
Item1113—Specialadvisers
Article112—Pensionsandseverancegrants
Item1120—Retirementpensions
Item1121—Invalidpensions
Item1122—Survivorspensions
Item1123—Severancegrants
Article113—Sicknessandaccidentinsuranceandoccupational diseases
Item1130—Sicknessinsurance
Item1131—Accidentinsuranceandoccupational diseases
Article114—Miscellaneous allowancesandgrants
Item1140—Childbirthallowancesanddeathgrants
Item1141—Travelexpensesonannualleave
Item1142—Accommodation andtransportallowances
Item1143—Fixedspecialdutyallowances
Item1144—Fixedtravelallowances
Item1149—Otherallowancesandrefunds
Article115—Overtime
Article116—^Weightings
Article117—Supplementary services
Item1170—Freelanceinterpretersandconferenceofficers
Item1171—Freelanceproof-readers
Item1172—Otherservicesandworksentoutfortranslationand
typing
Item1173—Travelandotherexpensesfornationalexpertsseconded
totheservicesoftheCommission
CHAPTER 12—ALLOWANCES ANDEXPENSESONENTERING ANDONLEAVINGTHESER­
VICEANDONTRANSFER
Article120—Miscellaneous expenditureonstaffrecruitment

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/39
Article121—Travelexpenses(includingmembersofthefamily)
Item1210—MembersoftheInstitution
Item1211—Staff
Article122—Installation,resettlementandtransferallowances
Item1220—MembersoftheInstitution
Item1221—Staff
Article123—Removalexpenses
Item1230—MembersoftheInstitution
Item1231—Staff
Article124—Temporarydailysubsistenceallowances
Item1240—MembersoftheInstitution
Item1241—Staff
Article125—Allowancesforstaffplacedonnon-activestatus,retiredintheinterestsof
theserviceordismissed
CHAPTER 13—EXPENDITURE RELATING TOMISSIONSANDDUTYTRAVEL
Article130—Missionexpenses,dutytravelexpensesandotherancillaryexpenditure
Item1300—MembersoftheInstitution
Item1301—Staff
Item1302—Specialequipmentformissions
CHAPTER 14—EXPENDITURE ONSOCIALWELFAREANDONFURTHER VOCATIONAL
TRAINING OFSTAFF
Article140—Specialassistancegrants
Article141—Hostelsandstaffclubs
Article142—Restaurantsandcanteens
Article143—Medicalservice
Article144—Languagecoursesandfurthervocationaltraining
Article149—Otherexpenditure
CHAPTER 15—COSTOFORGANIZING INTERNAL TRAINING COURSES
Article150—Costoforganizinginternaltrainingcourses

NoL116/40 OfficialJournaloftheEuropeanCommunities 1.5.73
TITLE2
BUILDINGS ,EQUIPMENT ANDMISCELLANEOUS OPERATING EXPENDITURE
CHAPTER 20—IMMOVABLE PROPERTY INVESTMENTS
Article200—Acquisitionofimmovableproperty
Article201—Construction ofbuildings
Article202—Otherexpenditurepreliminarytotheacquisitionofimmovableproperty
ortotheconstructionofbuildings
CHAPTER 21—RENTALOFBUILDINGS ANDINCIDENTAL EXPENDITURE
Article210—Rent
Item2100—Rent
Item2101—Deposits
Article211—Insurance
Article212—Water,gas,electricityandheating
Article213—Cleaningandmaintenance
Article214—Fittingoutofpremises
Article219—Otherexpenses
CHAPTER22—MOVABLEPROPERTY ANDANCILLARY EXPENSES
Article220—Officemachinery
Item2200—Initialequipment
Item2201—Renewals
Item2202—Hire
Item2203—Maintenance ,useandrepair
Article221—Furniture
Item2210—Initialequipment
Item2211—Renewal
Item2212—Hire
Item2213—Maintenance ,useandrepair

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/41
Article22.2—Technicalequipmentandinstallations
Item2220—Initialequipment
Item2221—Renewal
Item2222—Hire
Item2223—Maintenance ,useandrepair
Article223—Transport
Item2230—Initialequipment
Item2231—Renewal
Item2232—Hire
Item2233—■Maintenance ,useandrepair
Article224—-Hireofequipment,operatingcostsandloanofservicesrelatingtothe
computercentres
Item2240—Costofhireformecanographical installations ,including
thenecessarysuppliesand,ifnecessary,externalservices
Item2241—Reimbursement ofCETISforworkcarriedoutforthe
Commission
Article225—Documentation andlibraryexpenses
Item2250—Libraryexpenses,purchaseofbooks
Item2251—Speciallibrary,documentation andreproductionequipment
Item2252—Subscriptionstonewspapers ,periodicals
Item2253—Subscriptions tonewsagencies
Item2254—Bindingandstorageoflibrarybooks
CHAPTER 23—CURRENTADMINISTRATIVE EXPENDITURE
Article230—Stationeryandofficesupplies
Article231—Postalchargesandtelecommunications
Item2310—Postageoncorrespondence anddeliverycharges
Item2311—Telephone,telegraph,telex,television
Article232—Financialcharges
Item2320—BankCharges
Item2321—Differenceonexchange
Item2329—Otherfinancialcharges
Article233—Legalexpenses
Article234—Damages

NoL116/42 OfficialJournaloftheEuropeanCommunities 1.5.73
Article239—Otheroperatingexpenditure
Item2390—Miscellaneous insurance
Item2391—Uniformsandworkingclothes
Item2392—Miscellaneous expenditureoninternalmeetings
Item2393—Departmental removals
Item2394—Pettyexpenses
Item2399—Otheroperatingexpenditure
CHAPTER 24—ENTERTAINMENT ANDREPRESENTATION EXPENSES
Article240—Entertainment andrepresentation expenses
Item2400—MembersoftheInstitution
Item2401—Staff
Item2402—FundsforexpensesinaccordancewithArticle53ofthe
RulesofProcedureoftheEuropeanParliament
CHAPTER 25—EXPENDITURE FORFORMALANDOTHERMEETINGS
Article250—Formalandinformalmeetings
Article251—Committees
Article252—ECSCCommitteesandCommissions
Item2520—Consultative CommitteeoftheECSC
Item2521—Othercommissionsoperatingwithintheframeworkofthe
ECSC
Article253—Permanentbodyforsafetyincoalmines
Article254—Travelandsubsistenceexpensesforformalandinformalmeetingsofthe
PermanentCommitteeonEmployment (SectionII—Council)
Campaignonbehalfofyouth(SectionIII—Commission )
Article255—Miscellaneous expenditureonorganization of,andparticipation in,
conferencesandcongressesandinmeetingsorganizedoutsidetheplaces
ofworkoftheinstitution
CHAPTER26—EXPENDITURE ONSTUDIES,SURVEYSANDCONSULTATIONS
Article260—Limitedconsultations ,studiesandsurveys
Article261—Economicstudiesandsurveys
Article262—Comprehensive Communitystudiesandsurveys

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/43
Article263—EconomicandsocialstudiesprovidedforinArticle46oftheECSCTreaty
Item2630—Studiesprovidedforin1stindentofsubparagraph 3of
Article46oftheECSCTreaty
Item2631—Studiesprovidedforin2ndindentofsubparagraph 3of
Article46oftheECSCTreaty
Item2632—Studiesprovidedforin3rdindentofsubparagraph 3of
Article46oftheECSCTreaty
Item2633—Studiesprovidedforin4thindentofsubparagraph 3of
Article46oftheECSCTreaty
Article264—Statisticalstudiesandsurveys
Article265—Studiesinthefieldofnuclearenergy
Item2650—Studiesinthecontextoftechnicalassistancefornuclear
powerplantoperators
Item2651—Studiesonsafetytechniquesinthenuclearfield
Article266—Regionalstudiesattherequestandwithparticipation ofcertainMember
States
Article267—Studiesoftheenvironment
Article268—Consultations ,studiesandsurveysinthefieldofresearchanddevelopment
Article269—Researchanddevelopment
Item2690—Researchprogrammesinthefieldoftechnology
CHAPTER 27—EXPENDITURE ONPUBLISHING ANDINFORMATION
Article270—OfficialJournal
Article271—Publications
Item2710—Generalpublications
Item2711—Statisticalpublications
Item2719—Otherpublicationsandinformationexpenditure
Article272—Expenditureoninformationandonparticipation inpublicevents
Item2720—Expenditureoninformationandonparticipation inpublic
events
Item2721—Participation oftheCommunities ininternational exhibi­
tions
Article273—Informationofyouth

NoL116/44 OfficialJournaloftheEuropeanCommunities 1.5.73
CHAPTER 29—OTHEREXPENDITURE
Article290—Lumpsumrepaymentofcostsincurredincollectingownresources
Item2900—Belgium
Item2901—Denmark
Item2902—Germany
Item2903—France
Item2904—Ireland
Item2905—Italy
Item2906—Luxembourg
Item2907—Netherlands
Item2908—UnitedKingdom

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/45
TITLE3
EXPENDITURE RESULTING FROMTHEINSTITUTION
CARRYING OUTSPECIALFUNCTIONS
CHAPTER 30—EXPENDITURE INTHESOCIALFIELD
Article300—Administrative CommissionforSocialSecurityforMigrantWorkers
Article301—Tasksentrustedtotheinstitutioninthefieldofvocationaltraining
Article302—Tasksentrustedtotheinstitutioninthepromotionofexchangesofyoung
workers
Article303—Organisation oftrainingcoursesfornationalsocialworkersandcivil
servantsinthevarioussectorsofsocialwelfare
Article304—Measuresinsupportof,andwithparticipation of,independentmove­
mentswhichcouldincreasetheeffectivenessofthesocialpolicyofthe
Community
CHAPTER 31—EXPENDITURE INTHEAGRICULTURAL FIELD
Article310—Communityactionincampaignsagainstepidemicsthreateningthe
livestockofMemberStates
Item3101—EECparticipation inthecampaignagainstAfricanswine
fever:measuresonthespot
Item3102—EECparticipationinthecampaignagainstAfricanswine
fever:jointresearchprogramme
Article311—Healthmeasuresinrespectofintra-Community tradeinfreshmeat
Article312—EECparticipation inmeasuresconcerningthemarketingofseedlingsand
seeds
Item3121—Preparationoflandforcomparativestudieswithvarious
seedlingsandseeds
Item3122—Measurestocheckthatthesystemsofcertificationofseeds
appliedbythirdcountriesareequivalenttothesystemsin
useintheEEC
Article313—EECparticipation inexpenditureresultingfromtheimplementation of
internationalagreements
Item3130—Implementation oftheInternationalGrainsArrangement
Item3131—Implementation oftheInternational OliveOilAgreement
of1963
Item3132—Implementation oftheInternational SugarAgreement
Article314—Communityaccountancydatanetwork

NoL116/46 OfficialJournaloftheEuropeanCommunities 1.5.73
CHAPTER 32—EXPENDITURE ONDEVELOPMENT AID
Article320—Scholarshipsfornationalsofassociatedcountries
Attide321—Measuresonbehalfofnationalsofnon-associated overseascountries
Article322—Granttowardsadministration costsoftraininginstitutesfornationalsof
developingcountries
Article323—MeasurespromotingexportsfromdevelopingcountriestoCommunity
markets
Article324—Measuresinsupportofeffortstowardsregionalorsub-regionalintegration
betweendevelopingcountries
Article325—Trainingofyoungexecutivesfordevelopmentaid
CHAPTER 33—EXPENDITURE ONRESEARCH ANDINVESTMENT
Article330—Expenditureonresearchandinvestment
CHAPTER 34—EXPENDITURE RELATING TOSAFEGUARDS
Article340—Inspectionsonthespotandothermissions
Article341—Costoftraining
Article342—Samplingandanalysis
Article343—Technicalsupplies
Item3431—Supplies
Item3432—Specialequipment
Article344—Costofmeetings,formalandinformal,andstudies
CHAPTER 35—EXPENDITURE ONHEALTHMEASURES
Article350—Costofmeetingsandexperts'fees
Item3501—Travelexpensesandsubsistenceallowancesformeetings
Item3502—Experts'feesandcostsofstudies
Item3503—Conferences

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/47
Article351—Costoftraining
Article352—Missionandotherexpensesinrespectofinspectionsofmonitoring
facilities(Article35oftheEAECTreaty)
Article353—Purchaseofsuppliesandspecialequipment
Article354—PublicationsoftheHealthMeasuresService
Article355—Communitymeasurestoimprovethehealthandsafetyofthepopulation
andtheworkersonsite
Item3550—Healthmeasuresinrespectofairandwater
Item3551—Healthmeasuresatplaceofwork
CHAPTER 36—EXPENDITURE ONDISSEMINATION OFINFORMATION
Article360—Purchaseofbooksandsubscriptions
Article361—Publications,scientificandtechnicalbulletins
Article362—Specialequipmentforlibraries,informationandreproduction
Article363—Sourcematerialresearch
Article364—Costoflodging,obtainingandmaintainingpatents
CHAPTER 37—EXPENDITURE RELATING TOCERTAININSTITUTIONS ANDBODIES
Article370—ExpenditurerelatingtotheEuropeanParliament
Item3700—Expenditureoninterparliamentary institutionsprovided
forundertheagreementofassociationbetweentheEEC
andtheAfricanStatesandMadagascar
Item3701—ExpenditureontheJointParliamentary Committeepro­
videdforwithintheframeworkoftheassociationwith
Greece
Item3702—ExpenditureontheJointParliamentary Committeepro­
videdforwithintheframework oftheassociationwith
Turkey
Item3703—ExpenditureontheJointParliamentary Committeepro­
videdforwithintheframework oftheassociationwith
theUnitedRepublicofTanzania,theRepublicofUganda
andtheRepublicofKenya
Item3704—Expenditureonparliamentary contactssetupunderthe
associationwithMalta
Item3705—Contributiontosecretarialexpensesofthepoliticalgroups
oftheEuropeanParliament

NoL116/48 OfficialJournaloftheEuropeanCommunities 1.5.73
Article371-—SpecialexpenditureoftheCourtofJustice
Item3710—Courtexpenses
Item3711—ArbitrationCommitteeprovidedforinArticle18ofthe
EuratomTreaty
Item3712—TravelandsubsistenceallowancesofMembersofthe
CourtofArbitrationoftheAssociation EEC/AAMS
Item3713—OperatingexpenditureoftheCourtofArbitrationofthe
Association EEC/AAMS
Article372—SpecialexpenditureoftheCouncil
Item3720—Contribution oftheEECtotheoperatingcostsofthe
AAMSsecretarialservices
Item3721"—Conferences
Article373—EconomicandSocialCommittee
Article374—ShareoftheexpenditureoftheAuditBoard
Article375—ECSCAuditor
CHAPTER 38—LOANOFSERVICESBETWEENINSTITUTIONS
Article380—ServicesoftheOfficialPublicationsOffice
Article381—Jointinterpretingservice

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/49
TITLE4
AIDS,SUBSIDIESANDFINANCIAL CONTRIBUTIONS
CHAPTER 40—AIDS
Article400—Communityaidtodisastervictims
Article401—CommunityaidtoworkersdismissedfromtheItalianstlphurmines
Article409—Otheraid
CHAPTER 41—SUBSIDIESANDFINANCIAL CONTRIBUTIONS
Article410—Subsidiestoinstitutionsofhighereducation
Article411—SubsidiestoEuropeanmovements
Article412—Participation intheorganization ofcongressesandeventsmarking
occasions
Article413—Scholarships
Item4130—Scholarshipsgrantedforresearchandstudy
Item4131—Scholarshipsgrantedforthefurthervocationaltrainingof
conferenceinterpreters
Item4139—Otherscholarships
Article414—Europeanprizesandaidforthepublicationofworksoascientificnature
Article415—Consumerprojects
Article416—ContributionoftheEECtotheInternationalTinAgreement
Article419—Othersubsidies
CHAPTER 42—SUBSIDIESFORBALANCING BUDGETS
Article420—EuratomsubsidyfortheoperationoftheSupplyAgency
Article421—EECsubsidygrantedfortheoperationoftheEuropeanAssociationfor
cooperation (administrative expenditureoftheheadquarters )
Article422—Subsidyfortheoperationofanofficefortheharmonization ofCom­
munityundertakings

NoL116/50 OfficialJournaloftheEuropeanCommunities Î.5.73
CHAPTER 43—EUROPEAN SCHOOLS
Article430—EuropeanSchool,Brussels
Article431-—EuropeanSchool,Luxembourg
Article432—EuropeanSchool,Mol
Article433—EuropeanSchool,Varese
Article434—EuropeanSchool,Karlsruhe
Article435—EuropeanSchool,Bergen

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/51
TITLE5
EUROPEAN SOCIALFUND
CHAPTER 50—EXPENDITURE UNDERARTICLE4OFTHECOUNCILDECISION OF1FEBRUARY
1971ONTHEREFORMOFTHEEUROPEAN SOCIALFUND
Article500—ExpenditureunderArticle4oftheCouncilDecisionof1February1971
onthereformoftheEuropeanSocialFund
CHAPTER 51—EXPENDITURE UNDERARTICLE 5OFTHECOUNCILDECISIONOF1FEBRUARY
1971ONTHEREFORMOFTHEEUROPEAN SOCIALFUND
Article510—ExpenditureunderArticle5oftheCouncilDecisionof1February1971
onthereformoftheEuropeanSocialFund
CHAPTER 52—PILOTSCHEMESANDPREPARATORY STUDIES
Article520—Pilotschemesandpreparatorystudies
CHAPTER53—EXPENDITURE PROVIDEDFORUNDERARTICLE125(1)(a)OFTHEEECTREATY
Article530—ExpenditureprovidedforunderArticle125(1)(a)oftheEECTreaty
Item5301—Vocationalretraining
Item5302—Resettlement
CHAPTER54—EXPENDITURE PROVIDEDFORUNDERARTICLE125(1)(b)OFTHEEECTREATY
Article540—ExpenditureprovidedforunderArticle125(I)(b)oftheEECTreaty
Item5401—Reconversion

NoL116/52 OfficialJournaloftheEuropeanCommunities 1.5.73
TITLES6AND7
EUROPEAN AGRICULTURAL GUIDANCE ANDGUARANTEE FUND
GUARANTEE SECTION
CHAPTER 60—CEREALS
Article600—Refundsoncereals
Article601—■Interventioninrespectofcereals
Item6010—Denaturingpremiums
Item6011—Productionrefunds
Item6012—Aidfordurumwheat
Item6013—End-of-marketing yearallowances
Item6014—Storage
Article602—Otherexpenditure
Item6020—SubsidiesforfeedgrainsimportedintoItaly
CHAPTER 61—RICE
Article610—Refunds
Article611 ■—Interventions
CHAPTER 62—MILKANDMILKPRODUCTS
Article620—Refundsonmilkandmilkproducts
Article621—Interventioninrespectofmilkandmilkproducts
Item6210—Aidtoskimmedmilkintendedforanimalfeeding
Item6211—Aidtoskimmedmilkprocessedintocasein
Item6212—Storageofskimmedmilkpowder
Item6213—Storageofcheeses
Item6214—Storageofbutterandproceduresforthereductionof
surplusbutterfat
CHAPTER 63—OILSANDFATS
Article630—Refundsonoliveoil

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/53
Article631—Interventioninrespectofoliveoil
Item6310—Aidtoproduction
Item6311—Otherinterventions
Article632—Refundsonoilseeds
Article633—Interventioninrespectofoilseeds
Item6330—Aidtoproduction
Item6331—Otherinterventions
Article634—Otherexpenditure
Item6340—Grapeseedoil
Item6341—-Cottonseeds
CHAPTER 64—SUGAR
Article640—Refundsonsugar
Article641—Interventioninrespectofsugar
Item6410—Denaturingpremiums
Item6411—■Refundsforuseinthechemicalindustry
Item6412—Reimbursement ofstoragecosts
Item6413—Publicstorage
CHAPTER 65—BEEFANDVEAL
Article650—Refundsonbeefandveal
Article651—Interventioninrespectofbeefandveal
CHAPTER 66—PIGMEAT
Article660—Refundsonpigmeat
Article661—Interventioninrespectofpigmeat
CHAPTER 67—EGGSANDPOULTRY
Article670—Refundsoneggs
Article671—Refundsonpoultrymeat

NoL116/54 1.5.73 OfficialJournaloftheEuropeanCommunities
CHAPTER 68—FRUITANDVEGETABLES
Article680—Refundsonfruitandvegetables
Item6800—Refundsonfruitandfreshvegetables
Item6801—Refundsonprocessedproducts
Article681—Interventioninrespectoffruitandvegetables
Item6810—Financialcompensation andpurchases
Item681J—Specialmeasures
Item6812—Otherinterventions
CHAPTER 69—WINE
Article690—Refundsonwine
Article691—Interventioninrespectofwine
Item6910—Aidtoprivatestorage
Item6911—Otherinterventions
Article692—Otherexpenditure
Item6920—Obligatorydistillationofsideproductsofwinemaking
CHAPTER 70—TOBACCO
Article700—Refundsontobacco
Article701—Interventions inrespectoftobacco
Item7010—Premiums
Item7011—Storage
CHAPTER 71—FISHERIES
Article710—Refundsonfisheries
Article711—Interventioninrespectoffisheries
Item7110—Financialcompensations andpurchases
Item7111—Otherinterventions

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/55
CHAPTER 72—FLAXANDHEMP
Article720—Interventioninrespectofflaxandhemp
CHAPTER 73—SEEDS
Article730—Seeds
CHAPTER 74—HOPS
Article740—Interventioninrespectofbops
CHAPTER 76—OTHERCOMMON ORGANIZATIONS OFTHEMARKET
Article760—Othercommonorganizations ofthemarket
Item7601—Silkworms
CHAPTER 77—APPROPRIATIONS FORAUDITING THEACCOUNTS OFACCOUNTING
PERIODSBEFORE1JANUARY1971
Article770—Appropriations forauditingAccountsofAccountingPeriodsbefore
1January1971
CHAPTER 78—AGRICULTURAL PRODUCTS PROCESSED INTOGOODSNOTCOVERED BY
ANNEXIIOFTHEEECTREATY
Article780—Refunds
CHAPTER 79—OTHEREXPENDITURE
Article790—Communitycompensatory measuresinfavourofGermany
Article791—Compensatory amounts
Article799—Provisionforsupplementary expenditurefollowingtheenlargement

NoL116/56 OfficialJournaloftheEuropeanCommunities 1.5.73
TITLE8
EUROPEAN AGRICULTURAL GUIDANCE ANDGUARANTEE FUND
GUIDANCE SECTION
CHAPTER80—PROJECTSFORIMPROVING THESTRUCTURE OFAGRICULTURE REFERRED
TOINARTICLE13OFCOUNCILREGULATION NO17/64/EEC(*)OF5FEBRUARY
1964ONTHECONDITIONS FORAIDFROMTHEEUROPEAN AGRICULTURAL
GUIDANCE ANDGUARANTEE FUND
Article800—PlansforimprovingthestructureofagriculturereferredtoinArticle13
ofRegulationNo17/64/EEC
Item8000—plans
Item8001—plans
Item8002—plans
CHAPTER81—JOINTSCHEMESINTHESTRUCTURAL FIELDFOLLOWING THECOUNCIL
RESOLUTION OF25MAY1971(2)ONTHENEWDIRECTION OFTHECOMMON
AGRICULTURAL POLICY
Article810—JointprojectsinthestructuralfieldfollowingtheCouncilResolutionof
25May1971
Item8100—Modernization offorms
Item8101—Cessationofagriculturalactivitiesandallotmentofland
forimprovement ofstructures
Item8102—Informationandprofessionalqualifications
Item8103—Producersgroupsandtheirunions
CHAPTER82—OTHERJOINTSCHEMES
Article820—Otherjointprojects
Item8200—Reconversion inthecod-fishingsector
Item8202—Premiumsencouragingthedevelopment ofbeefandveal
production
Item8203—Statisticalsurveysoffruittrees
(1)OJNo34,27.2.1964,p.586/64.
(2)OJNoC52,27.5.1971,p.1.

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/57
CHAPTER 84—GROUPSOFHOPPRODUCERS
Article840—Groupsofhopproducers
Item8402—Aidtobereimbursedin
Item8403—Aidtobereimbursedin
CHAPTER 85—DEVELOPMENT OPERATIONS INPRIORITYAGRICULTURAL REGIONS
Article850—Developmentoperationsinpriorityagriculturalregions
Item8501—
Item8502—
CHAPTER 87—APPROPRIATIONS INTENDED TOCOVEREXPENDITURE INCHAPTERS 81-86
INCLUSIVE ANDCHAPTER 80—ITEM8001
Article870—Appropriations tocovertheexpenditureinChaptersSI-86inclusiveand
ChapterSO—Item8001
CHAPTER 88—APPROPRIATIONS RESERVED INPREVIOUS FINANCIAL YEARSFORTHE
FINANCING OFEXPENDITURE FALLINGWITHINCHAPTERS 81-84INCLUSIVE
Article880—Appropriations heldbackinpreviousfinancialyearstofinancethe
expenditureofChapters81-84inclusive
Item8801—
Item8802—
Item8803—
Item8804—
CHAPTER 89—SPECIALMEASURES
Article890—Groupsoffruitandvegetableproducers
Item8901—Aidin
Item8902—Aidin
Item8903—Aidin
Item8904—Aidtobereimbursed in.

NoL116/58 OfficialJournaloftheEuropeanCommunities 1.5.73
Article891—Slaughteringpremiumforcowsandnon-marketing ofmilk
Item8910—Aidtobereimbursedin
Item8911—Aidtobereimbursed in
Article892—Uprootingpremiumforfruittrees
Item8920—Aidtobereimbursedin
Item8921—Aidtobereimbursedin
Article893—Improvements incitrusfruitsector
Item8930—Aidtobereimbursedin
Item8931—Aidtobereimbursedin
Article894—Groupsoffisheriesproducers
Item8940—Aidtobereimbursedin
Item8941—Aidtobereimbursedin

1.5.73 NoL116/59 OfficialJournaloftheEuropeanCommunities
TITLE9
FOODAIDANDOTHEREXPENDITURE
CHAPTER 90—FOODAIDEXPENDITURE
Article900—Implementing theFoodAidConventionof1967
Item9001—Planofexecution
Item9002—Planofexecution
Item9003—Planofexecution
Article901—Implementing theFoodAidConventionof1971
Item9010—Planofexecution
Item9011—Planofexecution
Article902—SupplyofeggproductstotheWorldFoodProgramme
Article903—SupplyofmilkproductstotheWorldFoodProgrammeandtothe
International RedCrossCommittee
Article904—Otherfoodexpenditure
CHAPTER 98—NON-ALLOCATED PROVISIONAL APPROPRIATIONS
Article980—Non-allocated provisionalappropriations
CHAPTER 99—EXPENDITURE NOTSPECIFICALLY PROVIDED FOR
Article990—Expenditurenotspecificallyprovidedfor

NoL116/60 OfficialJournaloftheEuropeanCommunities 1.5.73
ANNEXIII
BUDGETNOMENCLATURE PROVIDED FORINARTICLE97
OFTHEFINANCIAL REGULATION
A.STATEMENT OFREVENUE
TITLE4
DEDUCTIONS FROMSTAFFREMUNERATIONS
CHAPTER40—PROCEEDS OFTHETAXONWAGES,SALARIESANDALLOWANCES OFOFFI­
CIALSANDOTHERSERVANTS
Article400—Proceedsofthetaxonwages,salariesandallowancesofofficialsandother
servants
—jointprogrammes
Article401—Proceedsofthetaxonsalaries,wagesandallowancesofofficialsandother
servants
—complementary programmes
CHAPTER 41—STAFFCONTRIBUTIONS TOTHEFINANCING OFTHEPENSIONSCHEME
TITLE5
CONTRIBUTIONS
CHAPTER51—CONTRIBUTIONS PROVIDEDFORINARTICLE3(4)ANDARTICLE4(6)OFTHE
DECISION OF21APRIL1970ONTHEREPLACEMENT OFFINANCIAL CONTRI­
BUTIONSFROMMEMBERSTATESBYTHECOMMUNITIES 'OWNRESOURCES

1.5.73 OfficiallournaloftheEuropeanCommunities NoL116/61
TITLE9
MISCELLANEOUS REVENUE
CHAPTER 90—PROCEEDS OFSALEOFMOVABLE ANDIMMOVABLE PROPERTY
Article900—Proceedsofsaleofmovableproperty
Article901—Proceedsofsaleofimmovableproperty
CHAPTER 92—REVENUE ANDREMUNERATION FORSERVICES PROVIDED AGAINST PAY­
MENT
Article920—Supplying,againstpayment,ofanysourcematerialsorspecialfissile
materials (Article6oftheEuratomTreaty)
Article921—Remuneration forservicesprovidedagainstpaymentwithintheframework
oftheimplementation oftheCommunityresearchprogramme (Article10
oftheEAECTreaty)
Article922—Remuneration forservicesprovidedagainstpaymenttoMemberStates,
personsorundertakings (Article6oftheEAECTreaty)
Article923—RevenuefromlicencesgrantedbytheCommissionunderpatentsoron
thebasisoftechnicaldata
Article925—Revenuearisingfromsurplusinrespectofservicesperformedonbehalf
ofoutsiders
Article929—Otherrevenuearisingfromservicesprovidedagainstpayment
CHAPTER 94—BORROWING ANDLENDING
Article940—ProceedsofborrowingundertheEuratom—UnitedStatesAgreement
Article941—RepaymentofloansgrantedundertheEuratom—UnitedStatesAgreement
Article942—Paymentoffinancialandbankchargesinrespectofborrowingandlending
undertheF.uratom—UnitedStatesAgreement
CHAPTER 99—OTHERMISCELLANEOUS REVENUE

NoL116/62 OfficialJournaloftheEuropeanCommunities 1.5.73
B.STATEMENT OFEXPENDITURE
TITLE1
BALANCES OFALLOCATION ACCOUNTS
CHAPTER 1.10—STAFF
Article1.10.1—Staffexpenditure—JRC
Article1.10.2—Staffexpenditure—Centreandindirectaction
CHAPTER 1.20—GENERALINFRASTRUCTURE :GENERAL SERVICESANDOVERHEADS
Article1.20.1—Generaladministrative expenditure—JRC
Article1.20.2—Generaladministrative expenditure—Centreandindirectaction
Article1.20.3—Managementandadministrative services—JRC
Article1.20.4—Administration ofwelfarefacilities—JRC
Article1.20.5—Maintenanceandequipmentofbuildingsandsite—JRC
Article1.20.6—Immovablepropertyinvestment—JRC
Article1.20.7—Protectiveequipment,medicalservicesandprotectionagainst
industrialinjuries—JRC
Article1.20.8—Documentation ,libraryandpublishing—JRC
CHAPTER1.30—SCIENTIFIC ANDTECHNICAL AUXILIARY SERVICES—JRC
Article1.30.1—Stores
Article1.30.2—Designoffices
Article1.30.3—Workshops
Article1.30.4—Electroniclaboratories
Article1.30.5—Chemicallaboratories
Article1.30.9—Other

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/63
MAJORINSTALLATIONS
CHAPTER 1.40—COMPUTER CENTRE
CHAPTER 1.41—HFRREACTOR
CHAPTER 1.42—ISPRA-1REACTOR
CHAPTER 1.43—ECOREACTOR
CHAPTER 1.44—ESSORREACTOR
CHAPTER 1.45—SPECIALINSTALLATIONS
Article1.45.1—Medium-activity laboratory
Article1.45.2—Euracos
CHAPTER1.46—MAJORINSTALLATIONS OFCBNM(acceleratorsandspectrometry )
CHAPTER1.47—MAJORINSTALLATIONS (InstituteforTransuranium Elements)
SERVICESPERFORMED ONBEHALFOFOUTSIDERS
CHAPTER 1.90—SERVICESPERFORMED ONBEHALFOFOUTSIDERS
TITLES2,3,4AND5
JOINTANDCOMPLEMENTARY PROGRAMMES —DIRECTANDINDIRECTACTION
TITLE6
COMPLETION OFACTIONAUTHORIZED UNDERPRECEDING PROGRAMMES
CHAPTER 6.10—PROGRAMMES PRECEDING 1969
Article6.10.1—Participation inpowerreactors
Article6.10.2—Other

NoL116/64 OfficialJournaloftheEuropeanCommunities 1.5.73
CHAPTER6.20—JOINTPROGRAMMES 1969-1971
Article6.20.1—ESSORheavy-waterreactor
Article6.20.2—DRAGONAgreement
Article6.20.3—Plutoniumandtransplutonium elements
Article6.20.4—Fusionandplasmaphysics
Article6.20.5—Biologyandhealthphysics
Article6.20.6—Nuclearmeasurements andstandards
Article6.20.7—Instructionandtraining
CHAPTER6.30—1969-1971 (B/G/I/L/N)COMPLEMENTARY PROGRAMMES
Article6.30.1—Fastreactors—Directaction
Article6.30.2—High-temperature gasreactors
Article6.30.3—Technological problemsconnectedwithreactordevelopment (reactor
safetyanddetermination offissilematerialcontent)
Article6.30.4—Plutoniumandtransplutonium elements
Article6.30.5—Reactorphysics
Article6.30.6—Condensedstatephysics
Article6.30.7 ■—Nuclearmaterialsresearch
Article6.30.8—Directconversionofenergy
Article6.30.9—CETISdataprocessing
CHAPTER6.40—COMPLEMENTARY PROGRAMMES 1969-1971 (G/F/I/L/N)
Article6.40.1—Heavy-waterreactors—general-purpose research
Article6.40.2—Heavy-waterreactors—specificresearch
CHAPTER6.50—COMPLEMENTARY PROGRAMME 1969-1971 (G/I/N)
Article6.50.1—Biology—applicationtoagriculturalresearch
CHAPTER6.60—COMPLEMENTARY PROGRAMME 1969-1971 (B/G/I/L/N)
Article6.60.1—-HFRreactoroperation

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/65
TITLE7
OTHERACTIVITIES ,INPARTICULAR THOSEPROVIDED
FORINARTICLE174(2)(b),(c)AND(d)OFTHEEAECTREATY
CHAPTER 7.01—LOANSGRANTED UNDERTHEEURATOM —UNITEDSTATESAGREEMENT
CHAPTER 7.02—REPAYMENT OFBORROWINGS UNDERTHEEURATOM —UNITEDSTATES
AGREEMENT
CHAPTER 7.03—FINANCIAL ANDBANKCHARGESINRESPECTOFBORROWING ANDLEND­
INGUNDERTHEEURATOM —UNITEDSTATESAGREEMENT
TITLE8
MISCELLANEOUS ACTIVITIES
TITLE9
PROVISIONAL APPROPRIATIONS

NoL116/66 OfficialJournaloftheEuropeanCommunities 1.5.73
ANNEXIV
CLASSIFICATION OFEXPENDITURE ACCORDING TOITSNATURE
(SecondparagraphofArticle97ofthefinancialregulation )
MAINALLOCATIONS
Category Heading Description
11STAFFEXPENDITURE
STAFF
Officialsandtemporarystaffholdinganappointmentprovidedfor
inthelistofposts
Basicsalary
Familyallowances
Expatriationallowances
Temporaryflat-rateallowances
Establishment staff
Otherstaff
Auxiliarystaff
Auxiliaryinterpreters
Localstaff
Specialadvisers
Staffemployedundercontract
Pensionsandseverancegrants
Retirementpensions
Invalidpensions
Survivors'pensions
Severancegrants
Sicknessandaccidentinsurance
Sicknessinsurance
Accidentandoccupationaldiseaseinsurance
Nuclearaccidentinsurance
Miscellaneous allowancesandgrants
Maternityanddeathgrants
Travellingexpensesonannualleave
Accommodation andtransportallowances
Fixedspecialdutyallowances1100
1101
1102
1103
1104
1110
1111
1112
1113
1114
1120
1121
1122
1123
1130
1131
1132
1140
1141
1142
1143

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/67
Category Heading Description
1144
1149
1150
1160
1170
1171
1172
1180
1181
1182
1183
1184
1200
1211
1221
1231
1241
1250
1290
1301
1302
1400
1410
1420
1430
1431
1432Fixedlocaltravelallowances
Otherallowancesandrefunds
Overtime
Correctingfactors
Supplementary services
Freelanceinterpretersandconferenceofficers
Freelanceproof-readers
Otherstaffpaidonthebasisofservicesrenderedandworksentout
fortranslationandtyping
Miscellaneous bonusesandallowances
Bonusesforpatents
Bonusesforexceptionalservice
Allowancesforworkofaparticularlyarduousnature
Allowancesforshiftwork
Allowancesforstandbydutyonsiteorathome
ALLOWANCES ANDEXPENSES ONENTERING ANDON
LEAVINGSERVICEANDONTRANSFER
Miscellaneous expenditureonstaffrecruitment
Travelexpenses(includingmembersoffamily)
Initialsettlement,resettlementandtransferallowances
Removalexpenses
Temporarydailysubsistenceallowances
Allowancesforstaffplacedonnon-activestatusretiredinthe
interestsoftheserviceordismissed
Otherexpenses
EXPENDITURE RELATING TOMISSIONSANDDUTYTRAVEL
Missionexpenses,travelexpensesandotherrelatedexpenses
Specialequipmentformissions
EXPENDITURE ONSOCIALWELFARE ANDONFURTHER
VOCATIONAL TRAINING FORSTAFF
Specialassistancegrants
Hostelsandstaffclubs
Restaurantsandcanteens
Medicalservice
Equipmentformedicallaboratories
Medicinesandmedicalsuppliesfortreatment
Costofmedicalexaminations andtestsforearlydiagnosis12
13
14

NoL116/68 OfficialJournaloftheEuropeanCommunities 1.5.73
Category Heading Description
Languagecoursesandfurthervocationaltrainingforstaff
1440Languagecourses
1441Furthertrainingcourses
1442Retrainingcoursesforstaff
1443Vocationaltraining
1444Readaptation courses
Otherexpenditure
1490Otherexpenditure
ADMINISTRATIVE EXPENDITURE
20 IMMOVABLE PROPERTY INVESTMENTS
2000Acquisitionofimmovableproperty
2010Construction ofbuildings
2020Otherexpenditurepreliminarytotheacquisitionofimmovable
propertyortotheconstructionofbuildings
2090Otherexpenditure
21BUILDINGS ANDINCIDENTAL EXPENDITURE
2100 Rent
Insurance
2110Contractualinsurance
2111Publicliabilityinsurance
2112InsurancecovetingCommunitypropertyagainstdamageofnuclear
origin
2113InsurancecoveringCommunityliabilityfordamageofnuclearorigin
causedtooutsiders
2114Publicliabilityinsuranceinrespectoftransportofradioactive
materials
2119 Miscellaneous insurances
2120Water,gas,electricityandheating
2130Cleaningandmaintenance
2140Fittingoutofpremises
2190Otherexpenditure
22 MOVABLE PROPERTY ANDINCIDENTAL EXPENDITURE
Officemachinery
2200Initialequipment
2201 Renewals
2202 Hire
2203Maintenance ,useandrepair

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/69
Category Heading Description
Furniture
2210Initialequipment
2211 Renewals
2212 Hire
2213Maintenance ,useandrepair
SuppliesandInstallationsforadministration purposes
2220Initialequipment
2221 Renewals
2222 Hire
2223Maintenance ,useandrepair
Transportequipment
2230Initialequipment
2231 Renewals
2232 Hire
2233Maintenance ,useandrepair
Expenditureoninformationmaterialandlibrary
2250Libraryequipment,purchaseofbooks
2251Specialequipmentforlibrary,informationandreproductionequip­
ment
2252Subscriptionstonewspapersandperiodicals
2253Subscriptions topressagencies
2254Bindingandmaintenanceoflibrarybooks
23 DAY-TO-DAY ADMINISTRATIVE EXPENDITURE
2300Stationeryandofficesupplies
Postalchargesandtelecommunications
2310Postalanddeliverycharges
2311Telephone,telegraph,telex
Financialcharges
2320Bankcharges
2329Otherfinancialcharges
2330Legalexpenses
2340Damages
Otheroperatingexpenditure
2390 Miscellaneous insurance
2391Uniformsandworkingclothes
2392Miscellaneous expenditureoninternalmeetings
2393Departmental removals

1.5.73 NoL116/70 OfficialJournaloftheEuropeanCommunities
Category Heading Description
2394Pettyexpenses
2395Fire-fightingequipment
2399Otheroperatingexpenditure
24 ENTERTAINMENT ANDREPRESENTATION EXPENSES
2401Entertainment andrepresentation expenses
25 EXPENDITURE FORMEETINGS ANDCONFERENCES
2500Meetingsandconferences
2510 Committees
2551Miscellaneous expenditureonorganizationofconferencesand
congresses
2552Miscellaneous expenditureonattendingconferences ,congressesand
meetingsorganizedoutsidetheplacesofworkoftheinstitution
26 EXPENDITURE ONSTUDIES,SURVEYSANDCONSULTATIONS
2600Limitedconsultations ,studiesandsurveys
2620Comprehensive Communitystudiesandsurveys
2660 Feesfordoctorswhoseservicesareretainedwithintheframework
oftheJRC
27 EXPENDITURE ONPUBLISHING ANDINFORMATION
Publications
2710Generalpublications
2718Expenditureonpublishingscientificandtechnicalworks
2719Otherpublicationsandpublicityexpenditure
Expenditureoninformationandparticipationinpublicevents
2720Expenditureoninformation ,publicityandparticipation inpublic
events
2721Participation oftheCommunities inexhibitions
30 EXPENDITURE ONTECHNICAL SERVICES
Materialandequipment
3010Equipmentandmaterialnotsubjecttoinventory
3011Equipmentsubjecttoinventory
Fissilematerialsandspecialmaterials
3020Fissilematerials (leasing;losses,purchases )
3021Fuelprocessing
3022 Fuelelementfabrication
3023Heavywater(leasing,losses,purchases)
3024Radioisotopes (leasing,losses,purchases'

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/71
Category Heading Description
3030IndustrialElectricalpowersupply
IndustrialElectricalpowersupply
3040Equipmentmaintenance
Equipmentmaintenance
3050Equipmenthiring
Equipmenthiring
3060Software
Software(hiring,purchases)
3070
3071
3072Maintenanceofconstructionworkandinstallation
Maintenance ofbuildings
Maintenance ofroadsandsites
Maintenance ofinstallations
40 INVESTMENT EXPENDITURE
4000
4001Purchaseofimmovableproperty
Purchaseofbuildings
Purchaseofland
.4010
4011Constructions
Buildingconstruction
Installationconstruction
4020
4021
4022Roadbuilding
Roads
Connecting-up costs
Sitelay-out
50 CONTRACT EXPENDITURE
5000
5001
5002
5003Contractsbackedbynationalbodies
GFK
RCN
CEN
Belgonucléaire
5010Contractsforprovisionofservices
Contractsforprovisionofservices
5020Researchcontracts
Researchcontracts
5030Shared-expenditure contracts
Shared-expenditure contracts

NoL116/72 OfficialJournaloftheEuropeanCommunities t.5.73
Category Heading Description
Contractsofassociation
5040 Contractsofassociation
Irradiationcontracts
5050Irradiationcontracts
60 MISCELLANEOUS EXPENDITURE
Instructionandtrainingfornon-members ofthestaff
6001Trainingattechnicalanduniversitylevel
6002 Grants
6003Visitingscientists
6004Vocationaltrainingschools

1.5.73 OfficialJournaloftheEuropeanCommunities NoL116/73
II.SUBSIDIARY ALLOCATIONS
Category Heading Description
USEOFSTAFF,OFSCIENTIFIC ANDTECHNICAL AUXILIARY
SERVICESANDOFMAJORINSTALLATIONS
91 STAFF
9101Staffexpenditure—JRC
9102Staffexpenditure—Centreandindirectaction
92 INFRASTRUCTURE
93 SCIENTIFIC ANDTECHNICAL SERVICES—JRC
9301 Stores
9302Designoffices
9303Workshops
9304 Electronics
9305Chemistry
9309Otherlaboratories
94 MAJORINSTALLATIONS
9401Computercentre—Technicalandscientificwork
9402Computercentre—Administrative work
9410 HFRReactor
9420Ispra-IReactor
9430 ECOReactor
9440 ESSORReactor
Specialinstallations
9451Medium-activity laboratory
9452 Euracos
9460Majorinstallations—CBNM
9470Majorinstallations—InstituteforTransuranium Elements