ARCHIVESHISTORIQUES
DELACOMMISSION
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DOCUMENTS "COM"
COM(75)237
Vol.1975/0086

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(75)237 final
Brussels ,30May1975
Proposals for
AREGULATION
amending the financial regulation as
regards appropriations for the
European social fund
(submitted totheCouncil "bytheCommission )
COT ,1(75 )237final

HX/323/75-E
EXPLANATORY MEMORANDUM
1.Atpresent ,appropriations fortheEuropean Social Fund (ESF)are
subject –asregards carrying forward -tothe general rules in
Article 6oftheFinancial Regulation .Asaresult ,appropriations for
payments outstanding under commitments entered into "between 1January
and 31December arecarried forward automatically ,although this is
limited strictly tothefollowing financial year .
2.Experience inrecent years hasshown that this rule istooinflexible
forSocial Fund appropriations .
2.1TheESF*s payment procedures derive from Regulation (EEC)No858/72
oftheCouncil of24April 1972 oncertain administrative andfinancial
procedures oftheoperation oftheEuropean Social Fund ,Article 4(0
first subparagraph ofwhich states that payments onaccount maybe
made ,attherequest ofthebeneficiary andtoatotal notexceeding
85ioofthetotal assistance granted .Thebalance shall bepaid ,however ,
only after theCommission hasreceived ageneral statement ofexpenditure
(together with supporting documents )drawn uponconclusion oftheoperation .
Asaresult ,theapplication forpayment ofthebalance ,possibly covering
thewhole oftheassistance granted ,could generally belodged only inthe
course ofthefinancial year towhich theappropriations arecarried
forward .
2.2Council Regulation (EEC)No239^/71^provides thattheCommission shall
grant assistance from theFund onthebasis oftheactual cost ofoperations .
Asaresult ,thebenefioiaries must assemble allparticulars andall
supporting documents relating tooperations financed inorder tocost and
support theapplication forpayment ofthebalance .
Inview ofthis ,itishardly possible torequire thesaid applications to
belodged before 30June .
9
10JNoL101of28April 1972 ,page3.
2~ __8November 1971 implementing theCouncil Decision of1February 1971 on
thereform oftheEuropean Social Fund (OJL294of10November 1971 ,p.54).

-2- XIX/323/75-E
2.3Inview ofthe "actual cost "rule the Commission isrequired ,to
subject all applications for payment tothorough checking .With afew
exceptions such checking entails in-situ verification .
2.4Inview oftheconstraints on "beneficiaries (seepara .2.3)»the
tasks ofchecking against supporting documents and ofin-3itu verification
inevitably fall inthe second half oftheyear ,more specifically inthe
final months .These fewmonths areundoubtedly not sufficient toprovide
theassurance ,inallcases ,that applications arewell-founded .
Consequently theappropriations inquestion become time-expired and
applications forpayment must behonoured ,following full checking ,from
theappropriations forthesucceeding financial year .However ,the latter
appropriations arenot intended primarily forpaying offtheremainder
ofassistance forearlier operations but rather forpromoting and
encouraging fresh projects .
3.Inview oftheforegoing ,provision should bemade toextend theperiod
during which appropriations carried forward canbeused .Inthis
connection itshould bepointed outthat Article 6(5),first subparagraph ,
oftheFinancial Regulation itself makes asimilar provision inrespect of
theEACGF ,Guidance Section .Inthe case oftheEuropean Social Fund it
will besufficient toprovide that appropriations forpayments outstanding
under commitments assumed ,against appropriations foronefinancial year
will 09automatically carried forward tothenext twofinancial years .

XIX/323/75-E
PROPOSALS FOR AREGULATION AMENDING THE FINANCIAL
REGULATION ASREGARDS APPROPRIATIONS FOR THE
EUROPEAN SOCIAL FUND .
The Council oftheEuropean Communities ;
Having regard totheTreaty establishing theEuropean Economio
Community andinparticular Article 209thereof ;
Having regard totheProposal from theCommission ;
Having regard totheOpinion oftheEuropean Parliament ;
Whereas Article 6(l)(c )oftheFinancial Regulation of25April 1973
1applicable totheGeneral Budget oftheEuropean Community provides
that appropriations forpayments still outstanding forcommitments
properly entered into "between 1January and 31December shall becarried
forward automatically tothenext financial year only ;
Whereas this rule hasproved tooinflexible with regard toappropriations ,
fortheEuropean Social Fund ,inview oftheprovisions governing the
lodging ofapplications forpayment andthechecking thereof ;
Whereas ,consequently ,itmust berendered more flexible byproviding
that theappropriations inquestion shall becarried forward automatically
foraperiod oftwoyears ;
HASADOPTED THIS FINANCIAL REGULATION :
Article 1
Article 6oftheFinanoial Regulation shall besupplemented byparagraph 6a
worded asfollows :
OJNoL116of1-May 1973 ,p.1 .

-2- XIx/323/75-E
"Bywayofderogationfromparagraph 1,appropriations relatingtothe
EuropeanSooialFundforpaymentsoutstandingforcommitmentsentered
intoagainsttheappropriations foronefinancialyearshallbe
automatically carriedforwardforthefollowingtwoyears."
,Article2
ThisRegulationshallenterintoforceon1December1975*
ThisRegulationshallhe"bindinginitsentiretyanddirectlyapplicable
inallMemberStates. .
DoneatBrussels, FortheCouncil
ThePresident