No C 337/6 Official Journal of the European Communities 16. 12. 87 
II 
(Preparatory Acts) 
COURT OF AUDITORS 
OPINION No 4/87 
of the Court of Auditors of the European Communities on a proposal for a Council (Euratom, 
ECSC, EEC) regulation derogating temporarily from Regulation No 2891/77 implementing the 
Decision of 21 April 1970 on the replacement of financial contributions from Member States by 
the Communities' own resources 
(87/C 337/06) 
THE COURT OF AUDITORS OF THE EUROPEAN 
COMMUNITIES: 
having regard to the Treaty establishing the European 
Economic Community, and in particular Article 209 
thereof, 
having regard to Council Decision (EEC, Euratom) 
85/257 of 7 May 1985 on the Communities' system of 
own resources ('), 
having regard to the Financial Regulation of 21 
December 1977 applicable to the general budget of the 
European Communities (2), 
having regard to Council Regulation (Euratom, ECSC, 
EEC) No 2891/77 of 19 December 1977 implementing 
the abovementioned decision (3), 
having regard to amending and supplementary budget 
No 1 of the European Communities for the financial 
year 1987 (4), 
having regard to the proposal from the Commission (5), 
having regard to the request for consultation of the 
Court of Auditors on the proposal, formulated by the 
Council on 9 September 1987 and submitted to the 
Court on 22 September 1987, 
whereas the object of the proposal is to defer an amount 
of 400 Mio. ECU of flat-rate repayments due to 
Member States under Article 5 of Decision (EEC/ 
(') OJ No L 128, 14. 5. 1985, p. 15. 
(2) OJ No L 356, 31. 12. 1977, p 1. 
C) OJ No L 336, 27. 12. 1977, p. 1. 
(4) OJNoL211, 3. 8. 1987, p. 1. 
(5) OJNoC241, 8.9. 1987, p. 6. Euratom) No 85/257 and relating to own resources 
established in June, July, August, September and 
October 1987, and to charge them to the financial year 
1988; 
whereas the flat-rate repayments due to the Member 
States constitute, by virtue of Article 9, paragraph 2, of 
Regulation (Euratom, ECSC, EEC) No 2891/77, a debt 
on the part of the Community with regard to the 
Member States which is established as due within thirty 
days following notification of each entry of an item of 
revenue of own resources established by the Member 
States; 
whereas the practice of carrying over expenditure legally 
incurred during one financial year to a subsequent 
financial year (6), or making covert use of borrowing (7), 
is a short-term expedient, which has been criticised by 
the Court on several occasions; 
whereas the European Parliament expressed the opinion, 
as early as 1983 (8), that a mechanism should be created, 
within the framework of the Financial Regulation, which 
would prevent, by structural means and for the longer 
term, recourse to such expedients, which are not only in 
contravention of the budgetary and accounting principles 
enshrined in the Treaties and in the Financial Regu­
lation, but also make appraisal, and therefore correction, 
of the Community's true financial situation still more 
complex and more difficult; 
(6) Opinion No 3/87 of the Court of Auditors on a proposed 
amendment of Regulation (EEC) No 729/70; OJ No C 175, 
3. 7. 1987. 
Opinion No 1/87 of the Court of Auditors on a proposed 
amendment of Regulation (EEC) No 1883/78; OJ No C 59, 
7. 3. 1987. 
(7) Opinion No 1/84 of the Court of Auditors on a proposal 
for a Council Regulation introducing measures to cover 
budgetary requirements in 1984; OJ No C 228, 30. 8. 1984. 
(8) OJ No C 277, 17. 10. 1983, p. 31-32. 
16.12.87 Official Journal of the European Communities No C 337/7 
HAS ADOPTED THE FOLLOWING OPINION: 
By carrying over 400 Mio. ECU to the 1988 financial 
year, the proposal is in contravention both of the 
provisions of Article 199 of the EEC Treaty — which 
provide that all items of Community revenue and 
expenditure are to be included in estimates drawn up for 
each financial year and are to be shown in the budget, 
which must balance — and of Article 202 first paragraph of the Treaty which lays down the principle of the 
annual nature of the budget. 
This opinion was adopted by the Court of Auditors at a 
meeting held on 29 October 1987. 
For the Court of Auditors 
Marcel MART 
President