NoL229/8 OfficialJournaloftheEuropeanCommunities 7.9.77
COUNCIL
COUNCILDECISION
of25April1977
givingadischargetotheCommissioninrespectoftheimplementation ofthebudget
andoftheamendingandsupplementary budgetsoftheEuropeanCommunitiesforthe
financialyear1975
(77/575/EEC,Euratom,ECSC)
beginoperating,thesecond(3)constitutingthe
secondtrancheoftheCommunities 'contributionto
aninternational emergencyaidprojectforthe
assistanceofthedevelopingcountriesmostaffected
bythecrisis,andthethird(4)increasingresearchand
investmentappropriations andtheappropriations for
theGuaranteeSectionoftheEuropeanAgricultural
GuidanceandGuaranteeFund;
WhereastheCommissionmadepaymentsrelatingto
appropriations carriedoverfromthefinancialyear
1974(orpreviousfinancialyears)froman
appropriation of2321976447unitsofaccountover
andabovetheaforementioned appropriationamounts;
Whereascertainappropriations availableattheclose
ofthefinancialyear1975havebeencarriedforward
tothefinancialyear1976;
Whereastheobservations andcommentsintheAudit
Board'sreportontheaccountsforthefinancialyear
1975containreferencestocertainirregularitiesand
errorsandwhereasappropriateactionshouldbe
takenonthismatter;
Whereas,however,thegeneralimplementation bythe
Commissionofthebudgetsforthefinancialyear
1975wassuchastoentitleittobegivenadischarge
inrespectoftheimplementation ofthesebudgets.THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanCoalandSteelCommunity ,andin
particularArticle78dthereof,
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity ,andinparticular
Article206thereof,
HavingregardtotheTreatyestablishingthe
EuropeanAtomicEnergyCommunity ,andin
particularArticle180thereof,
HavingregardtotheTreatyestablishingasingle
CouncilandasingleCommissionoftheEuropean
Communities ,andinparticularArticle20thereof,
Havingregardtotheaccountsofrevenueand
expenditureandthefinancialstatementsrelatingto
thetransactionsmadeunderthebudgetforthe
financialyear1975,
HavingregardtothereportoftheAuditBoardon
theaccountsforthefinancialyear1975towhich
reportareannexedtherepliesbytheinstitutionsto
thecommentsconcerningthem,
WhereastheEuropeanParliamenthasadoptedthe
budgetoftheEuropeanCommunities forthe
financialyear1975(1);
Whereasduringthefinancialyear1975,three
amendingandsupplementary budgetswereadopted,
thefirst(2)amendingresearchandinvestment
appropriations ,andenablingtheRegionalFundtoHASDECIDED ASFOLLOWS :
Article1
TheviewsoftheCouncilontheobservations and
commentsintheAuditBoard'sreportonthe
accountsforthefinancialyear1975areassetoutin
theAnnex.
HOJNoL54,28.2.1975,p.1.
(2)OJNoL175,7.7.1975,p.1.(3)OJNoL175,7.7.1975,p.59.
(4)OJNoL40,16.2.1976,p.1.

7.9.77 OfficialJournaloftheEuropeanCommunities NoL229/9
Article2
1.TheCouncilnotesthat:
(unitsofaccount)
(a)totalpaymentsmadefromtheappropriations forthefinancial
year(managementofownresources)amountto 5004589554-62
(b)totalpaymentsmadefromappropriations tobefinancedaccord­
ingtoanadhocscaleamountto 80063-78
(c)totalappropriations carriedforwardfromthefinancialyear1975
tothefinancialyear1976(management ofownresources)
amountto 1238176554-61
2.TheCouncilnotesthatthesumofthetotalsunderparagraph1,
viz.: 6242846173-01
istobecoveredbyequivalentrevenueasfollows:
(a)inaccordancewithDecision70/243/ECSC.EEC,Euratom(*)of
21April1970onthereplacementoffinancialcontributionsfrom
MemberStatesbytheCommunities'ownresources:
—byownresources 3741101246-20
—byfinancialcontributions 2151995462-70
—bytheamountprovidedfortheappropriations carried
forwardfromthefinancialyear1974tothefinancialyear
1975,andwhichiscancelled 29157480-59
—byrevenueconnectedwithresearchandinvestmentactivities 6035500-81
—byMemberStates'contributionstotheEuratomcomple­
mentaryprogrammes 12633429-30
—bytheamountoftheECSCleviesallocatedtoadministrative
expenditure 18000000-00
—byothermiscellaneous revenue 283842989-70
(b)byfinancialcontributions inaccordancewithArticle200(1)of
theEECTreaty 80063-78
3.TheCouncilnotesthatpaymentsfromappropriations carried
forwardfromthefinancialyear1974amountto 1406557950-84
Article3
TheCouncilherebygivesadischargetotheCommissioninrespectoftheimplementation
ofthebudgetandoftheamendingandsupplementary budgetsoftheEuropeanCom­
munitiesforthefinancialyear1975,asshownbythefollowingtable.
(»)OJNoL94,28.4.1970,p.19.

(unstsofaccount)NoL229/10Balancesbrought
forwardfrom
1974to1975Paymentsagainst
appropriations
broughtforwardAmountscarried
overfrom1975
to1976from
appropriations
broughtforwardCancellationsTotal
appropriations
forthe
financialyear
1975Commitments at
31December1975Paymentsmadeby
31December1975Balancescarried
forwardfrom
1975to1976(*)Cancellations
1 2 3 4 5 6 7 8 9
Administrative and
operatingexpendi­
ture(TitlesItoIV)152116562-32148362582-16— 3753980-16799282352-00768809648-94615127010-94164787821-9219367519-14
Researchandinvest­
mentexpenditure
(Chapter33) 14200540-0513365507-06— 835032-99 101229998-0083944015-6977449012-0622422387-95 1358597-99
EuropeanSocial
Fund 284858697-31128284092-82154835641-02 1738963-47366140000-00353876024-46 7995464-48353958639-944185895-58
EuropeanRegional
DevelopmentFund— — — — 150000000-00299825530-2690668048-8659331951-14—
EAGGF:
—Guarantee
Section
—Guidance
Section827346822-50
879927725-29817983659-74
145863801-62730774409-929363162-76
3289513-75(2)4336333997-00
262500000-004336333997-00
149011891-084003481249-34
38420195-56332852747-66
223809970-86 269833-58
Foodaidand
cooperationwiththe
developingcountries 163526099-04152698307-44— 10827791-6025280755000246853065-62171528637-1681013035-14 265877-70
Total2321976446-511406557950-84885610050-9429808444-736268293897-006238654173-055004669618-401238176554-6125447723-99OfficialJournaloftheEuropeanCommunities
(!)Theamountsincolumn8donotrepresentthedifferencebetweencolumns6and7astheyincludethecarry-forwards referredtoinArticle6(1)(b)ofFinancialRegulation73/91/ECSC,EEC,Euratom(OJNoL116,
1.5.1973,p.1).
(*)Including650964-14u.a.refundedtotheMemberStates(seerevenueandexpenditureaccounts,VolumeII,p.13).
DoneatLuxembourg ,25April1977.
FortheCouncil
ThePresident
J.SILKIN7.9.77

7.9.77 OfficialJournaloftheEuropeanCommunities NoL229/11
/
ANNEX
POSITION OFTHECOUNCILREFERRED TOINARTICLE 1
Extra-budgetary accounts imposedonsuchtransfers,advantageisbeingtakenof
theprovisionforspeculativepurposes.
(Section5(c)ofthereport)
EuropeanSocialFund
(Sections31to40ofthereport)TheCouncildrawstheattentionoftheinstitutionstothe
AuditBoard'scommentsontheuseofbankaccounts
andaskstheinstitutionsconcernedtolimitasfaras
possibletheamountsinexistingaccounts.
TheCouncilagreeswiththeAuditBoard'scommentson
thedelaysinpaymentsmadebytheFund.Thesedelays
haveinsomecasescausedthecancellationofappropri­
ationsandinothercasesthere-allocation offundsto
otherprojectswhichtheCommissionhadoriginally
consideredtobelessurgent.Staffexpenditure
(Sections9to20ofthereport)
EuropeanAgriculturalGuidanceandGuaranteeFund
Distillationoftablewines
(Section53ofthereport)
TheCouncildisagreeswiththeCommission'sviewthat
theforwardingofdetailedcalculationstotheCouncil
wouldcomplicatethetakingofpoliticaldecisions.Onthe
contrary,ifsuppliedwithdetailedinformationthe
Councilwouldbeabletotakeitsdecisionsinfuller
knowledgeofthefacts.TheCouncilhasthefollowingcomments :
—theAuditBoard'scommentsarefelttobejustified,
—theCommission isaskedtocomplywiththe
provisionsconcerningthestaffoftheEuropean
Communities ,sincethestrictapplicationofexisting
provisionsistheonlywayofensuringuniform
treatmentforallstaff,
—itispointedoutthatiftheCommissionfeelsthata
particularprovisionishavinganundesirableeffect,
itshoulddulyproposetheappropriateamendments ;
theCommissionshouldfurthermorepreferablyinform
theCouncil,priortotakingunilateralaction,ofany­
majordifficultiesinapplyinginpracticetheprovisions
adoptedbytheCouncil.
TheCouncilconsidersthattheprovisionsconcerningstaff
cannotbefreelyinterpreted .
TheCouncilsupportstheAuditBoard'scomments
regardingtheexchangeratesappliedforthere-purchaseof
pensionrights(Section17(e)ofthereport).Foodaid
(Sections80to83ofthereport)
TheCouncildrawstheCommission'sattentiontothe
delaysinimplementation andclearancebothoftheaid
programmesandofemergencyaid.ItaskstheCommission
tosubmitareportonthemeasuresbeingtakeninorder
topreventsuchdelaysandinordertorecoverthecosts
ofdelaysattributabletotherecipientcountriesfrom
thosecountries.
Researchandinvestmentappropriations
Transferofemolumentsinacurrencyotherthanthatof
thecountryofemployment(Sections94to100ofthereport)
(Section18ofthereport)TheCouncildrawstheCommission'sattentiontothe
needforfurtherimprovement intheJointResearch
Centreaccountingsystem.ItnotesthattheCommission
willmakesomeefforttoimprovethefinancial
managementofresearchandinvestmentappropriations .TheCouncilagreeswiththeAuditBoard'sview.Itis
apparentfromparagraph (e)that,despitetherestrictions