NoC313/10 Official Journal of the European Communities 25.11.87 
II 
(Preparatory Acts) 
COMMISSION 
Third amendment of the proposal for a Council Regulation (ECSC, EEC, Euratom) amending 
the Financial Regulation of 21 December 1977 applicable to the general budget of the European 
Communities (') 
COM(87) 458 final 
(Submitted by the Commission to the Council on 7 October 1987) 
(87/C 313/10) 
1. The following recital is added: 
'Whereas the provisions relating to research and 
technological development added to the EEC Treaty 
by the Single Act must be reflected in the financial 
rules; whereas the Financial Regulation must also be 
amended in the light of the measures to be taken to 
give effect to the Single Act with regard to tighter 
budgetary discipline and the transparency of appro­
priations, in particular by stricter application of the 
principle of annuality and a new structure for appro­
priations'. 
2. Article 20 (2) (ba) of the amended proposal: 
The first sub-indent of the second point of the third 
indent is amended as follows: 
'— in commitments: commitments entered into 
during the financial year against appropriations 
for that financial year and against appropriations 
carried over from the preceding financial year;' 
3. Article 20 (3) of the amended proposal: 
The second indent is amended as follows: 
'— a list of posts paid from the research and 
technological development appropriations, 
classified by category and grade and 
distinguishing between permanent and non-
permanent staff, authorized within the limits of 
the budget appropriations.' 
4. Article 78 (2) of the amended proposal: 
The final indent is amended as follows : 
'— appropriations carried over under Article 7;' 
(') OJ No C 278, 16. 10. 1987, p. 5. 5. Article 78 (3) of the amended proposal': 
The fourth indent is amended as follows: 
'— commitment appropriations carried over under 
Article 7,' 
6. Article 78 (4) of the amended proposal: 
The first indent is amended as follows: 
'— the amount of appropriations carried over, a 
distinction being made between commitment 
appropriations, payment appropriations and 
non-differentiated appropriations,' 
7. Article 91 of the amended proposal: 
this article is replaced by the following: 
'The provisions of this title shall apply, by way of 
derogation from the provisions of this Regulation, to 
appropriations 
— for research and technological development 
activities provided for under the programmes 
adopted by the Council pursuant to the relevant 
provisions of the EAEC and EEC treaties, 
— and any other activities in this field, notably 
services performed on behalf of outside bodies 
and individuals.' 
8. Article 92 of the amended proposal: 
this article is replaced by the following text: 
'1. The appropriations relating to the activities 
covered by this title shall be entered in the budget as 
follows: 
— staff and administrative appropriations shall 
appear separately in the section for the 
Commission's staff and administrative appro­
priations, 
— operating appropriations shall be entered in as 
many titles as are required within a specific 
section of the general budget. 
25.11.87 Official Journal of the European Communities NoC313/ll 
2. The nomenclature relating to staff and 
administrative expenditure shall correspond to that 
of expenditure of the same type in all the 
institutions; it may, however, include certain 
additional headings corresponding to specific 
requirements for the activities referred to in this title. 
3. The appropriations relating to staff and 
administrative expenditure shall be non-differen­
tiated appropriations; the appropriations for 
operating expenditure shall be differentiated appro­
priations. 
4. The operating appropriations for this sector 
shall, as a rule, be carried over pursuant to Article 7 
(2) of this Regulation in view of the special 
requirements of these activities, in order to: 
— maintain the continuity of budgetary execution 
from one year to the next, 
— safeguard the budgetary allocations which enable 
the multiannual programme decisions to be 
respected. 
5. Staff appropriations which are available 
because the actual number of staff is temporarily 
lower than the number authorized may be used only 
for expenditure to make up the staff shortage. The 
nomenclature relating to staff expenditure shall 
therefore contain a heading to which expenditure on 
replacements may be charged. This heading, which 
shall carry a token entry, shall be allocated funds 
that are available by means of transfers. 
9. The following Articles 92a and 92b are added: 
Article 92a 
'Any Community contributions to 
— supplementary programmes in accordance with 
Article 130 1 of the EEC Treaty, 
— research and development programmes 
undertaken by several Member States, including 
participation in the structures created for these 
programmes, in accordance with Article 130 m of 
the EEC Treaty 
shall be entered in separate headings of the 
Community budget for each of these programmes.' 
Article 92b 
'The amounts charged to budget headings carrying 
appropriations specific to the programmes and other 
activities referred to in Article 91 must remain within 
the limit of the sums entered in the budget. 
However, if amounts become available as a result of 
additional revenue from outside bodies and 
individuals, expenditure may be increased 
accordingly: — in commitments, by the amount of repayments 
provided for in the contracts concluded with the 
outside bodies or individuals, 
— in payments, by the amount of entitlements 
established for these repayments. 
Appropriations created in this way shall be main­
tained until cancelled in the revenue and expenditure 
account.' 
10. Article 93 of the amended proposal: 
this article is replaced by the following: 
'An indicative schedule of commitments and 
payments showing the planned rate for utilizing the 
appropriations for each programme shall be annexed 
to the specific section carrying the operating appro­
priations referred to in this title.' 
11. Article 94 (2) of the amended proposal: 
this paragraph is replaced by the following: 
'These accounts shall show the correspondence 
between expenditure and the cost of the main instru­
ments of implementation such as: 
— staff; 
— administrative infrastructure; 
— scientific and technical infrastructure; 
— operating expenditure.' 
12. Article 95 of the amended proposal: 
this article is replaced by the following: 
'By way of derogation from Article 25, the following 
provisions shall apply to transfers: 
1. The Commission is authorized to take decisions 
on: 
(a) all transfers of commitment appropriations 
within each of the titles relating to operating 
expenditure; 
(b) all transfers of payment appropriations within 
the specific section relating to activities 
covered by this title. 
2. The budgetary authority shall take decisions on 
the following in accordance with the procedures 
laid down in Article 25: 
— transfers between staff expenditure and 
administrative expenditure, 
— transfers between staff and administrative 
expenditure and operating expenditure, 
— transfers of commitment appropriations 
between the titles relating to operating 
expenditure.'