22. 7. 91 Official Journal of the European Communities No C 191/1 
II 
(Preparatory Acts) 
ECONOMIC AND SOCIAL COMMITTEE 
Opinion on the draft Commission Regulation (EEC) laying down detailed rules for the 
implementation of certain provisions of the financial Regulation of 21 December 1977 
(91/C 191/01) 
On 19 February 1991 the Commission decided, in accordance with Article 198 of the Treaty 
establishing the European Economic Community, to ask the Economic and Social Committee 
for an Opinion on the abovementioned draft Commission Regulation. 
The Section for Economic, Financial and Monetary Questions, which was responsible for 
preparing the Committee's work on the subject, adopted its Opinion on 7 May 1991. The 
Rapporteur was Mr Burnel. 
At its 287th plenary session (meeting of 29 May 1991), the Economic and Social Committee 
unanimously adopted the following Opinion. 
1. General comments 
1.1. The budgetary rules applicable to the European 
Community's general budget are set out in a financial 
Regulation accompanied by practical rules for 
implementation. 
Bearing in mind advances in management methods and 
resources and current circumstances, regular adjust­
ment of the budget rules is designed to improve 
implementation of the budget in terms of greater effec­
tiveness and transparency. In the Committee's view, 
this is the aim underlying the adjustments presented by 
the Commission. 
1.2. The Economic and Social Committee generally 
endorses this proposal, which relates primarily to tech­
nical aspects. 
1.3. The Committee regrets that it was not consulted 
on the financial Regulation, which is the linchpin of 
the set of provisions. 
1.4. The Committee is fully aware of the advantages 
of management by means of integrated computer sys­tems in achieving faster, more reliable and more easily 
monitored accounting operations. 
With this in mind, it would stress the importance of 
coordination in framing rules and methods making 
allowance for all factors relating to the specific role of 
each institution. 
1.5. The Committee is pleased to note that the duties 
of the accounting officer are further clarified. 
1.6. Similarly, it welcomes the indexed updating of 
the various thresholds in respect of contracts and the 
application by the Community institutions of Council 
directives on public works, supplies and services (for 
which a separate directive is being prepared). 
1.7. The Committee strongly supports the Com­
mission's proposals regarding the use of the ECU as 
unit of account, to serve as reference in drawing up 
contracts and as generalized instrument of payment. 
It therefore urges that the financial Regulation and the 
detailed rules for its implementation will specifically 
provide for use of the ECU. 
No C 191/2 Official Journal of the European Communities 22. 7. 91 
1.8. Lastly, the Committee would point out that each 
Community institution must adopt its own rules of procedure, taking account of its specific needs and 
facilitating consolidation of accounts. 
Done at Brussels, 29 May 1991. 
The Chairman 
of the Economic and Social Committee 
Francois STAEDELIN 
Opinion on the proposal for a Council Directive on minimum requirements to improve the 
mobility and the safe transport to work of workers with reduced mobility (*) 
(91/C 191/02) 
On 14 March 1991 the Council decided to consult the Economic and Social Committee, 
under Article 118A of the Treaty establishing the European Economic Community, on the 
abovementioned proposal. 
The Section for Social, Family, Educational and Cultural Affairs, which was responsible for 
preparing the Committee's work on the subject, adopted its Opinion on 13 May 1991. The 
Rapporteur was Mrs Cassina. 
At its 287th plenary session on 29 and 30 May 1991 (meeting of 29 May), the Economic and 
Social Committee adopted the following Opinion unanimously. 
1. Introduction 
1.1. The Committee welcomes the proposal, which 
comes under the Commission action programme 
implementing the Social Charter and reflects a renewed 
Community interest in integrating the handicapped into 
society and the employment market. The third phase 
of the Helios programme should have taken shape by 
the end of this year, following the implementation of 
the first two stages. The European Council of 12 June 
1989 emphasized the need to promote employment of 
the disabled. The Council Decision of 18 December 
1989 sought to promote the subsequent development of 
the Handynet system within the framework of the Helios programme. On 18 July 1990, the Commission 
adopted the Horizon initiative setting up vocational 
training pilot projects, supported by the European 
Social Fund. 
1.2. The draft Directive seeks to make journeys: to 
and from work easier and safer for workers with 
reduced mobility, by requiring Member States to pro­
vide safe, accessible means of transport or to adop.. 
other measures of similar scope. 
2. General comments 
(J) OJ No C 68, 16.3.1991, p. 7. 2.1. Workers with reduced mobility are a minority 
group within society—on the basis of World Health 
Organization (WHO) data, the Commission s uggests a 
figure of some four million for the EC. However, the 
Committee considers it beneficial to society and the 
economy in general—as well as being a basic human