NoC221/8 OfficialJournaloftheEuropeanCommunities 17.8.93
II
(PreparatoryActs)
COMMISSION
ProposalforaCouncilRegulation(ECSC,EEC,Euratom)amendingthefinancialregulationof
21December1977applicabletothegeneralbudgetoftheEuropeanCommunities
(93/C221/06)
COM(93)328final
(SubmittedbytheCommisionon20July1993)
THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
CoalandSteelCommunity,andinparticularArticle78h
thereof,
HavingregardtotheTreatyestablishingtheEuropean
Community,andinparticularArticle209thereof,
HavingregardtotheTreatyestablishingtheEuropean
AtomicEnergyCommunity,andinparticularArticle183
thereof,
J
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament,
HavingregardtotheopinionoftheCourtofAuditors,
Whereasconciliationhastakenplaceinaconciliation
committeeasprovidedinthejointdeclarationofthe
EuropeanParliament,theCouncilandtheCommission
of4March19750);
Whereasprovisionsshouldbeaddedtothefinancial
regulationtoenhancetheroleofthefinancialcontroller,
byguaranteeinghimfullaccesstodocumentsordataon
magneticmediaandbyspecifyingmoreexplicitlythe
needtosecurepriorapproval;
Whereasthevariousstagesofbudgetaryimplementation
asregardsamountsowingtotheCommunityshouldbe
specifiedinmoredetail;
Whereasprovisionshouldbemadeforappropriate
accountingandbudgetarytreatmentoffines;
Whereas,inordertofacilitateoperationofimprest
accounts,thetimeallowedforbookingexpenditurein
theaccountsshouldbeadjustedandthearrangements
currentlylaiddowninArticle122shouldbegiven
generalapplication;Whereasadditionaltimeshouldbeallowedforsettlinga
seriesofaccountingtransactionsaftertheaccountsfor
theyearhavebeenclosed;
Whereastheadministrative operationofofficesand
sub-officeswithintheCommunityiscomparabletothat
ofdelegationsoutsidetheCommunity;whereasthe
scopeofTitleXshouldbeenlargedaccordingly,
HASADOPTEDTHISREGULATION :
Article1
Thefinancialregulationisamendedasfollows:
1.Article5(1)isreplacedbythefollowing:
'1.SubjecttoArticle28a,norevenueshallbe
collectedandnoexpenditureeffectedunlesscredited
toorchargedagainstanarticleinthebudget.'
2.Article24isamendedasfollows:
(a)Thesecondparagraphisreplacedbythe
following:
'Heshallcarryouthisdutiesinaccordancewith
theprincipleslaiddowninArticle2andthe
provisionsofArticle22(3).Heshallreporttohis
institutiononanyproblemheencounters
regardihgthemanagementofCommunity
finances.'
(b)Afterthefifthparagraphthefollowingparagraph
isinserted:
'Alldocumentsandinformationproducedor
storedonamagneticmediumwhichthefinancial
controllerconsidersnecessaryforthe
performanceofhisdutiesshallbesuppliedtohim
athisrequestbythedepartmentsconcernedinthe
institution.'
3.Article28isamendedasfollows:
(a)inthefirstsubparagraphofparagraph 1,the
words'orsituations'areinsertedafterthewords
'allmeasures'andthewords'byaproposalfrom
thecompetentauthorizingofficer'arereplacedby
thewords'byaforwardestimatebythe
competentauthorizingofficeroftheamount
involved'; OOJNoC89,22.4.1975,p.1.

17.8.93 OfficialJournaloftheEuropeanCommunities NoC221/9
(b)inthesecondsubparagraphofparagraph1,the
words'suchproposals'arereplacedbythewords
'suchforwardestimates';
(c)theintroductory sentencesofthethird
subparagraphofparagraph 1arereplacedbythe
following :
'Theyshallmention,inparticular,thetypeof
revenueandthebudgetitemtowhichitistobe
bookedand,ifpossible,theestimatedamountand
thedescriptionofthedebtor.Thepurposeofthe
approvalofthefinancialcontrollershallbeto
establishthat:';
(d)inpoint(b)ofthethirdsubparagraph of
paragraph 1,theword'proposal'isreplacedby
theword'forwardestimate';
(e)thefourthsubparagraph ofparagraph 1is
deleted;
(f)inthefirstsubparagraphofparagraph2the
words'suchrecoveryorders'arereplacedbythe
words'suchdebts';
(g)thefollowingsubparagraph isinsertedafterthe
firstsubparagraphofparagraph2:
'Provisionalestablishments maybemadefor
certainroutinerevenueitemsinaccordancewith
theimplementingmeasuresprovidedforinArticle
126.'
4.ThefollowingArticleisinserted:
'Article28a
Revenuereceivedbywayoffines,periodicpenalty
paymentsandotherpenaltiesimposedbythe
Commissiononthebasisoftherelevantrulesmay,as
longasthedecisionsimposingthemmaybeannulled
bytheCourtofJustice,beenteredprovisionallyona
suspenseaccount.
Theappropriateadjustmentshallbemade:
—ifnoappealislodged,assoonasthetimeallowed
forappealhasexpired,
—ifanappealislodged,assoonastheCourtof
Justicehasgivenfinaljudgment.'
5.Article36(1)isreplacedbythefollowing:
'Inrespectofanymeasurewhichmaygiveriseto
expenditurechargeabletothebudget,theauthorizing
officermustdrawupaproposalforcommitmentand
theinstitutionmaynotenterintoanylegallybinding
commitmentwiththirdpartiesuntilthefinancial
controllerhasgivenapproval.Aprovisionalcommitmentmaybeenteredintoinrespectofroutine
expenditure.'
6.Article38isamendedasfollows:
(a)inthefirstparagraphthefollowingpoint(a)is
inserted:
'(a)theproposalforcommitmenthasbeen
presentedincompliance withthe
requirementsofArticle36(1);'
(b)points(a),(b),(c)and(d)ofthefirstparagraph
becomepoints(b),(c),(d)and(e)respectively .
7.Article54isamendedasfollows:
(a)thepresentparagraphisnumberedparagraph 1;
(b)thefollowingparagraphisadded:
'2.Expenditureinvolvingpaymentsmadenot
laterthan31Decemberundertheimprest
accountsmaybebookedtotheaccountsforthat
yearupto15Februaryofthefollowingyear.'
8.Article72isamendedasfollows:
(a)thepresentparagraphisnumberedparagraph 1;
(b)thefollowingparagraphisadded:
'2.Anyoperationaftertheclosureofthe
accountsforthefinancialyearwhich,without
affectingtheCommunity'sfinancialposition,is
necessaryforafullandtrueandfairpresentation
ofthefinancialstatements,maybeimplemented
andapprovedbythefinancialcontrollerupto31
Marchofthefollowingyear.'
9.TitleXisamendedasfollows:
(a)theheadingisreplacedbythefollowing:
'Specialprovisionsapplicabletothemanagement
ofappropriationsrelatingtostaffservinginoffices
andsub-officesintheCommunityandindele­
gationsoutsidetheCommunityandtotheir
administration ';
(b)Article122isdeleted.
Article2
ThisRegulationshallenterintoforceonthethirdday
followingitspublicationintheOfficialJournalofthe
EuropeanCommunities .
Itshallapplyfrom...
ThisRegulationshallbebindinginitsentiretyand
directlyapplicableinallMemberStates.