31. 1. 91 Official Journal of the European Communities No C 23/27 
Proposal for a Council Regulation (EEC) amending Regulation (EEC) No 1365/75 on the creation 
of a European Foundation for the Improvement of Living and Working Conditions 
COM(90) 534 final 
(Submitted by the Commission on 17 December 1990) 
(91/C 23/03) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 235 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Court of Auditors, 
Whereas the Treaty of 22 July 1975, amending certain 
financial provisions of the Treaties establishing the 
European Communities and of the Treaty establishing a 
single Council and a single Commission of the European 
Communities, modified the procedure for giving a 
discharge to the Commission in respect of the 
implementation of the budget, and therefore it is 
appropriate to update the procedure for giving a discharge 
to the Administrative Board of the Foundation by reference 
to the procedure so modified, as set out in Article 206b of 
the EEC Treaty; 
Whereas the Treaty of 22 July 1975 substituted the Court 
of Auditors for the Audit Board in all the texts referring to 
the Audit Board; 
Whereas it is desirable to improve the procedure for the 
transmission of the annual general report on the 
Foundation to include all Community organizations; 
Whereas Council Regulation (EEC) No 1365/75 (*) should 
be amended accordingly; 
Whereas the Treaty does not provide the necessary specific 
powers, 
HAS ADOPTED THIS REGULATION: 
Article 1 
Regulation (EEC) No 1365/75 is hereby amended as 
follows: 
1. in Article 13 (1) 'and shall submit it to the 
Administrative Board' is deleted; 2. Article 13 (2) is replaced by the following: 
'2. After its adoption by the Administrative Board, the 
Director shall forward the general report to the 
Community institutions, the Economic and Social 
Committee and the Court of Auditors.'; 
3. Article 16 is replaced by the following: 
'Article 16 
1. The financial provisions applying to the Foundation 
shall be adopted under Article 209 of the Treaty. 
The financial controller of the Commission shall be 
responsible for checking the commitment and payment 
of all expenditure and the recording and recovery of all 
revenue of the Foundation. 
2. The Administrative Board shall, not later than 
31 March, send the revenue and expenditure accounts, 
the analysis of financial management and the balance 
sheet of the Foundation for the preceding financial year 
to the Commission, the Council, the European 
Parliament and the Court of Auditors. The Court of 
Auditors shall examine them as provided for in 
Article 206a of the Treaty. 
3. The Court of Auditors shall transmit to the 
authorities responsible for giving discharge and to the 
Commission, by 30 November at the latest, its annual 
report accompanied by the replies of the Foundation to 
its comments, and shall ensure publication thereof in 
the Official Journal of the European Communities. The 
European Parliament, upon a recommendation from 
the Council acting by a qualified majority, shall, before 
30 April of the following year, give a discharge to the 
Administrative Board of the Foundation in accordance 
with the procedures laid down in Article 206b of the 
Treaty.' 
Article 2 
This Regulation shall enter into force on the third day 
following its publication in the Official Journal of the 
European Communities. 
This Regulation shall be binding in its entirety and directly 
applicable in all Member States. 
0) OJ No L 139, 30. 5. 1975, p. 1.