11.9.81 Official Journal of the European Communities No C 232/1 
II 
(Preparatory Acts) 
COURT OF AUDITORS 
OPINION OF THE COURT OF AUDITORS OF THE EUROPEAN 
COMMUNITIES 
on a proposal for a Council Regulation amending the Financial Regulation of 
21 December 1977 applicable to the general budget of the European Communities 
THE COURT OF AUDITORS OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Coal and Steel Community, 
Having regard to the Treaty establishing the 
European Economic Community, 
Having regard to the Treaty establishing the 
European Atomic Energy Community, 
Having regard to the proposal from the Commis­
sion ('), 
Whereas the Council decided, on 13 January 1981, to 
consult the Court of Auditors on this proposal; 
Whereas the Financial Regulation of 21 December 
1977 does not cover all the financial activities of the Community; whereas in particular financial activities 
have developed in recent years under individual regu­
lations without regard for their consistency with the 
Financial Regulation; 
Whereas, to make the financial rules of the 
Communities more intelligible, it is necessary to 
harmonize and simplify the existing legislative 
provisions into a stricter system of budgetary rules; 
Whereas the revision of the Financial Regulation is an 
occasion not only for amendment of the text but for 
consideration of more general questions; whereas the 
first matter to be examined should be the conformity 
of the Financial Regulation with the provisions of the 
Treaties and their underlying financial principles; 
whereas it is also necessary to set out clearly certain 
basic aspects of financial management, budgetary 
control, management of appropriations, presentation 
and auditing of accounts, and publication of the work 
of the Court of Auditors; 
Whereas the Court of Auditors would recall its 
opinion of 27 July 1978 (2) on a proposal to amend 
the Financial Regulation to allow inclusion of 
borrowing and lending operations in the general 
budget, upon which the Council has not yet ruled, 
(') COM(80) 760 final. (2) OJ No C 139, 5. 6. 1979, p. 25. 
No C 232/2 Official Journal of the European Communities 11.9.81 
HAS ADOPTED THE FOLLOWING OPINION: 
PARTI 
General observations accounting systems and the presentation of 
financial information were harmonized, it 
would be easier to make comparisons and 
review Community activities as a whole. While 
there is no justification for applying rules as 
detailed and complex as those governing 
budgetary operations to the activities of 
external bodies, which are not subject to the 
Financial Regulation, it is important that they 
follow the same basic principles. 
1. General principles 
1.1. The Treaties contain certain basic principles for 
the financial operations of the Communities, 
namely: annuality, unity, universality, and 
specificity. Nonetheless, important exceptions 
have been made to these principles over the 
years severely reducing their original scope. In 
the Court's view this has serious consequences 
for budgetary control. These exceptions also 
have a harmful effect on the transparency of 
financial information, the importance of which 
is frequently stressed by the budget and 
discharge authorities. The Court considers that 
a return to the basic principles in the Treaties 
would serve to improve and simplify the 
legislation. Derogations from the basic 
principles should be altogether exceptional in 
character and of limited scope. 1.4. Harmonizing the rules for currency conversion 
relating to all Community activities would 
simplify accounting systems and make them 
considerably more effective. It would also 
avoid unnecessary conversions and the 
recording of artificial gains and losses. 
1.5. There is a danger of differing interpretations of 
certain technical terms which are used in the 
Financial Regulation but have npt been exactly 
defined. A solution to this problem, it is 
suggested, is a glossary containing definitions 
of technical terms such as 'clearance'; 
'compulsory expenditure'; 'items of current 
revenue'; 'adjustment'. 
1.2. The Court has also noted that important 
financial provisions are to be found in regu­
lations for particular sectors, which are not 
always in harmony with the Financial Regu­
lation. A second improvement would therefore 
be to restrict the number of regulations for 
particular sectors. Where such special 
provisions cannot be made part of the Financial 
Regulation itself, harmonization of the two sets 
of provisions should be constantly pursued, so 
as to avoid the danger of contradictory inter­
pretations. 1.6. The Financial Regulation should ensure that 
accurate, complete and up-to-date information 
is available on the financial consequences, 
present and future, of Community activities. 
The budgetary consequences of each decision 
should be quantified for the current and for 
subsequent financial years. 
Sound financial management, laid down in 
Article 2 of the Financial Regulation, would 
also be furthered by a compulsory review of 
each of the activities of the institutions at 
intervals appropriate to each activity. 
1.3. The Financial Regulation applies neither to 
borrowings and loans nor to certain other 
Community activities. Nevertheless the 
principles of accounting and control that apply 
to these activities must be consistent with those 
applicable to the general budget. If the 1.7. In this period of economic uncertainty there is 
a danger that certain circumstances might lead 
to a considerable fall in revenue and/or rise in 
the cost of Community activities, resulting in a 
11.9.81 Official Journal of the European Communities No C 232/3 
budgetary deficit. The Regulation should 
therefore provide that the Commission is 
responsible for taking the necessary steps to re­
establish a balanced budget by reducing 
expenditure, in so far as additional appro­
priations cannot be obtained by way of a 
supplementary budget. 
2. Management and internal control of budgetary 
and financial operations 
2.1. The Treaties (EEC Article 205, ECSC Article 
78c and EAEC Article 179) provide that the 
Commission shall implement the budget on its 
own responsibility. The responsibility of the 
other institutions for implementing their own 
sections of the budget is laid down in the 
Financial Regulation. Further, responsibility for 
the day-to-day implementation of a large part 
of the budget is placed by various Council 
Regulations upon the Member States and the 
paying agencies designated by them. 
2.2. As far as the institutions themselves are 
concerned, the Treaties (EEC Article 209, 
ECSC Article 78h and EAEC Article 183) 
provide that the Council shall 'lay down rules 
concerning the responsibility of authorizing 
officers and accounting officers and concerning 
appropriate arrangements for inspection'. The 
Financial Regulation further provides for the 
appointment of a financial controller by each 
institution. The division of responsibility 
between these three offices is the cornerstone 
of the system of internal control. 
2.3 The basic function of the financial controller is 
to give prior approval to the acts of the auth­
orizing officer. The nature and scope of this 
approval are defined very closely in the 
Financial Regulation. The role of the financial 
controller has developed since the 
establishment of the Communities, taking on 
wider responsibilities. 
2.4. In a system of internal control where the 
different responsibilities are finely balanced, 
any change in the division of those 
responsibilities will upset the balance. It is 
essential that all possible consequences be considered before making any changes in those 
responsibilities; moreover, any changes 
approved should be introduced by way of 
amendment to the regulations and not 
informally. 
2.5. The role of the financial controller is parti­
cularly important in the case of the 
Commission. He has an incomparably wider 
range of duties than the financial controllers of 
the other institutions. This very fact carries 
with it the danger that his primary function — 
to give prior approval to financial transactions 
implementing the budget — may thereby be 
weakened. 
2.6. To meet the needs of management, some 
institutions maintain their own supplementary 
accounting records containing far more 
detailed information than those of the central 
system under the control of the accounting 
officer. The Financial Regulation does not 
recognize these records although their practical 
necessity is unquestionable. To enable the 
accounting officer to perform his duties fully 
and to make these records accessible to 
inspection, the Financial Regulation should 
preferably take account of supplementary 
accounting records and accord them as much 
importance as the central systems. 
2.7. The existence of an accounting officer separate 
from the authorizing officer is the result of 
Article 209 of the EEC Treaty. He is 
responsible for the payment and collection of 
monies, but he also records these transactions 
in the accounts. In the interests of internal 
control and of the protection of assets, it would 
be desirable to examine whether the same 
person should be in control of the books and 
the cash funds. 
2.8. For activities whose day-to-day management is 
carried on outside the Commission (i.e. own 
resources, agricultural, social and regional 
funds), there is a need to reconsider the 
responsibilities of the authorizing officer, 
No C 232/4 Official Journal of the European Communities 11.8.81 
financial controller and accounting officer. The 
revision of the Financial Regulation should 
provide the opportunity for defining the role 
and status of the financial controller vis-a-vis 
the authorizing officer and accounting officer, 
while maintaining the balance between all three 
offices. In this context, the responsibilities of 
the Commission in the execution of on-the-
spot audits should also be defined. 
2.9. For the EAGGF, Guarantee Section, for 
example, the Commission does not have 
control over all the stages of procedure, in spite 
of being responsible for implementation of the 
budget. The Commission decides upon the 
global advances that it makes to the Member 
States. The paying agencies of the Member 
States manage these appropriations on the basis 
of Community regulations and account to the 
Commission for transactions performed. The 
detailed commitments and charging as 
payments, which are the accounting reflection 
of these transactions in the Community budget, 
are formally decisions of the Commission as 
authorizing officer. However, they follow 
almost automatically from the management of 
the paying agencies. Furthermore, they are 
provisional in nature: the amount chargeable to 
Community finances will not be final until after 
clearance, i.e. the procedure whereby the 
Commission verifies the expenditure of the 
national agencies. 
2.10. Consequently, the Commission has only two 
sources of leverage for maintaining control 
over the budgetary management of the 
EAGGF, Guarantee Section: the decision to 
make an advance and the clearance decision. It 
is therefore essential that the procedure be 
clearly defined by the Financial Regulation. 
The latter should expressly state that the 
decision fixing an advance also sets the limit 
for transactions by the Member State that can 
be charged against the Guarantee Fund. It 
should further stipulate that clearance must 
take place soon enough thereafter to ensure a 
meaningful discharge: the Financial Regulation 
should contain provisions to ensure observance of the timetable for clearance. Unless the time 
between the day-to-day transactions by the 
Member State and the final act of budgetary 
management by the Commission is reduced, the 
latter cannot effectively assume its 
responsibility for implementation of the budget 
under the supervision of the budgetary 
authorities. 
3. Management of appropriations 
3.1. The rule that budgetary expenditure must be 
authorized on an annual basis is not only 
connected with the idea of effective budgetary 
control but is the basis for sound management, 
because a relatively short period of reference is 
needed to be able to follow closely the use of 
public funds. Such are the exceptions to this 
rule in the present Financial Regulation that it 
is no longer possible to make a clear 
comparison between the amounts authorized 
and the transactions realized in a single 
financial year or to ensure the best possible 
management of funds. 
3.2. Reconciliation of the amounts authorized and 
the actual expenditure of one year is made 
particularly difficult by the fact that not all the 
appropriations in the budget have the same 
form and the rules governing their carry-over 
to the following year are not internally 
consistent. The result is complex accounts 
whose general significance cannot easily be 
discerned and which thus constitute a practical 
obstacle to budgetary control. 
3.3. Under the present system, a large part of the 
resources for a given financial year is not in 
fact used until the following year. These funds 
thus lie dormant for relatively long periods, 
even when certain expenditure creates the need 
for additional appropriations by way of a supp­
lementary budget. In view of the constraints 
imposed by the limitation of the Communities' 
own resources, this system is no longer 
11.9.81 Official Journal of the European Communities No C 232/5 
acceptable since it hinders the best possible use 
of revenue. That can only be achieved by 
separating the notion of authorization of 
expenditure from that of cash requirements, so 
that revenue is applied only to the same year's 
payment requirements. 
3.4. A sharper distinction between the appro­
priations authorized for commitments and 
those that are authorized for payments (the 
present system for certain categories of 
expenditure) would give the system greater 
clarity and allow a more direct comparison 
between authorization and implementation of 
budgetary expenditure. Furthermore, the 
budgetary authorities could exercise more 
effective control not only over programmes for 
expenditure approved in the budget but also 
over the resources necessary to meet the 
financial consequences of programmes auth­
orized in the current or previous years. The 
annual accounts would thus reflect the outturn 
of both the commitments and the payments 
budgets. lication of the revenue and expenditure account 
by six weeks to 15 April. The Court recognizes 
the advantage to the authority giving discharge 
and other interested bodies of having the 
accounts presented earlier in the year. 
Nonetheless, under the proposal submitted by 
the Commission, in the agricultural sphere, 
'second category' expenditure (in respect of 
public stocks), which in some years has 
represented up to a quarter of the budget, 
would become provisional in character; this 
would make the principle of annuality 
meaningless and further weaken the effect of 
the decision giving discharge on this category 
of expenditure. Moreover, it would make it 
impossible for the procedure of end-of-year 
transfers to operate correctly, for they would 
have to be made before actual expenditure for 
December was known. The Court is therefore 
of the opinion that the changes proposed are 
not acceptable in their present form. 
3.5. The rule that appropriations must be classified 
('specificity'), which is the basis for the idea of 
prior authorization, has some important 
exceptions which will tend to be broadened by 
the Commission proposal. A system of 
management of appropriations which makes 
greater allowances for political demands 
(commitment appropriations) and cash 
requirements (honouring of commitments) 
would provide the necessary flexibility in 
management while ensuring that there is 
compliance with what has been authorized by 
the budgetary authority. 4.2. The budgetary nomenclature is adopted 
annually as part of the budgetary procedure. 
The Financial Regulation contains no rules to 
ensure that the headings are clear and logical, 
or that the nomenclature is permanent, a basic 
requisite if the accounts are to be intelligible. If 
it is desirable for budgetary nomenclature to be 
altered as the need arises, then it is essential 
also to have rules to prevent the changes being 
an obstacle to financial analysis by making 
comparison between the accounts of one year 
and another impossible. 
4. Presentation and auditing of accounts 
4.1. In order to streamline the procedure for 
presenting and auditing accounts, and to enable 
the budgetary authority to give its decision to 
discharge more rapidly, the Commission 
proposed to bring forward the date for pub-4.3. A second factor contributing to the 
intelligibility of the accounts is the rule that the 
same accounting principles and methods are to 
be permanently applied. The absence of an 
express statement of this rule in the Financial 
Regulation allows excessive room for 
manoeuvre in the utilization of appropriations, 
for example as regards advances and provisions 
for depreciation. On the other hand, as the 
Court has repeatedly stressed in the first 
chapter of its annual report, a statement of the 
accounting principles and methods applied by 
No C 232/6 Official Journal of the European Communities 11.9.81 
the institutions ought to be an integral part of 
the final accounts. 
4.4. The Community accounting system consists of 
budget accounts, which are the basis for 
monitoring the implementation of the appro­
priations authorized and calculating the 
outturn of the financial year, and of general 
accounts, which are used to establish the 
financial situation of the Communities at the 
end of the year. The basic concepts upon which 
these systems operate should be both clear and 
consistent and allow consolidation of the two 
sets of accounts. 
This is not the case. Depending on the form of 
appropriation concerned, the Financial Regu­
lation does not always define expenditure in 
the same way, so that it may consist of a 
commitment to a third party, a payment, or 
even an intention of future use of appro­
priations independently of the existence of a 
commitment. From the point of view of assets 
and liabilities at the end of the year, certain 
cash advances are considered as expenditure 
while others are not; furthermore, there is no 
distinction between current and capital 
expenditure. The end-of-year accounting 
problems of the Communities will remain 
difficult to resolve as long as this ambiguity 
subsists in the definition of expenditure. 
4.5. The financial activity of a year is often judged 
on the basis of the final accounts. This implies 
that particular care has been taken as to their 
veracity and presentation. As regards veracity, 
the accounting principle that reality takes 
precedence over appearance (i.e. substance over 
form) must be expressly recognized. As to pre­
sentation, the accounts should try to present a 
better organized and more comprehensive 
summary, so that they may be suitable for 
general use. It would also be a great 
improvement in clarity if the presentation of 
the general accounts were harmonized with 
that of the accounts of extra-budgetary 
activities. 4.6. The Court has found various cases where 
expenditure of one year has been charged to 
the next, mainly because of a shortage of 
appropriations for the year in question. The 
Financial Regulation contains no article dealing 
with the consequences of such a situation. 
5. Annual report, observations and opinions of the 
Court of Auditors 
5.1. The Court cannot accept the proposals of the 
Commission for amendments to Articles 83 and 
84, because they would reduce the Court's 
independence and freedom of action and oblige 
it to present annual reports, observations and 
opinions that were no more than preparatory 
documents, without the benefit of the present 
system of observation and reply. 
5.2. As regards the annual report, the present 
system in the Financial Regulation is in 
conformity with Article 206a (4) of the EEC 
Treaty in making a clear distinction between 
the comments of the Court which must be 
presented by 15 July, and the report itself, 
which must be transmitted by 30 November, 
accompanied by the replies of the institutions. 
5.3. This system allows the Court, between 15 July 
and 30 November, to organize meetings with 
the departments concerned in the institutions 
and to take account of the institutions' replies 
to its original comments, which are essentially 
preparatory in nature and for that reason are 
never published. 
11.9.81 Official Journal of the European Communities No C 232/7 
The final report thus becomes a balanced 5.7. Although this might seem acceptable where the 
document, offering the authorities giving Court intends to present comments on its own 
discharge as much verified information as initiative, prior communication of the Court's 
possible and allowing the Court to exercise its draft opinion would be incompatible with 
prerogative as an independent body by adding expeditious handling of the Court's business, 
occasional remarks upon the subjects under 
discussion. 
PART 2 
Introductory note 
If the Commission proposals are followed, then 
the benefit of the present arrangement, which 
has proved its worth, will be lost. Furthermore, 
the Court would be forced to make a final 
judgment on a provisional revenue and 
expenditure account of the EAGGF, Guarantee 
Section, which would not be acceptable to the 
authority giving discharge. 
No less formal reservations must be expressed 
as regards the Commission proposal to impose 
on the Court a time limit of six weeks for 
submitting opinions, even those compulsory 
under Articles 206a and 209 of the Treaty, and 
to allow the institutions to make comments on 
these opinions. 1. The left-hand column contains only those 
proposed Articles for which the Court has 
suggested amendments. Where the amendment 
relates to a single paragraph, only that paragraph 
has been included, unless the whole Article is 
needed to understand the amendment. 
2. Where the amendment of the Court has required 
deletion of an Article, the numbering of the 
following Articles has not been changed. The same 
applies where new Articles have been introduced 
by amendment; these Articles are numbered 'a' 
(e.g. new Article 2a). 
3. The amendments of the Commission and of the 
Court are set in bold type. 
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