No C 23/38 Official Journal of the European Communities 31. 1. 91 
Proposal for a Council Regulation (EEC) amending Regulation (EEC) No 1417/76 on the 
financial provisions applying to the European Foundation for the Improvement of Living and 
Working Conditions 
COM(90) 534 final 
(Submitted by the Commission on 17 December 1990) 
(91/C 23/05) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, HAS ADOPTED THIS REGULATION: 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 209 
thereof, 
Having regard to Council Regulation (EEC) No 1365/75 
of 26 May 1975 on the creation of a European Foundation 
for the Improvement of Living and Working 
Conditions (*), as last amended by Regulation (EEC) 
No 000 (2), and in particular Article 16 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Court of Auditors, 
Whereas, pursuant to Article 130 of the Financial 
Regulation of 21 December 1977 (3), as last amended by 
Council Regulation (Euratom, ECSC, EEC) 
No 610/90 (4), the financial provisions governing the 
Foundation should approximate as closely as possible to 
the provisions of the Financial Regulation applicable to the 
general budget of the European Communities and must 
therefore be updated; 
Whereas the Treaty of 22 July 1975, amending certain 
financial provisions of the Treaties establishing the 
European Communities and of the Treaty establishing a 
single Council and a single Commission of the European 
Communities modified the procedure for giving a discharge 
to the Commission in respect of the implementation of the 
budget, and substituted the Court of Auditors for the Audit 
Board in all the texts referring to the Audit Board; 
Whereas Council Regulation (EEC) No 1417/76 (5) should 
be amended accordingly, 
0) OJ No L 139, 30. 5. 1975, p. 1. 
(2) See page 27 of this Official Journal. 
(3) OJ No L 356,31. 12. 1977, p. 1. 
(4) OJNoL70, 16.3. 1990, p. 1. 
(5) OJ No L 164, 24. 6. 1976, p. 16. Article 1 
Regulation (EEC) No 1417/76 is hereby amended as 
follows: 
1. in Article 1(1), 'estimated' is deleted; 
2. Article 1 (2) is replaced by the following paragraphs 2 
and 3: 
'2. Expenditure may not be authorized for a period 
extending beyond the financial year. 
3. Administrative expenditure arising from: 
— contracts which have been concluded, in 
accordance with local usage, or 
— contractual provisions relating, in particular, to 
the supply of equipment, 
for periods extending beyond the financial year shall 
be charged to the statement of revenue and 
expenditure for the financial year in which it is 
effected.' 
3. Article 2 is replaced by the following. 
'Article 2 
The budget appropriations must be used in 
accordance with the principles of sound financial 
management, and in particular those of economy and 
cost-effectiveness. Quantified objectives must be 
identified and the progress of their realization 
monitored.'; 
4. Article 3 (1) is replaced by the following: 
'1. Subject to Article 22, all revenue and expenditure 
shall be entered in full in the statement of revenue and 
expenditure and in the accounts without any 
adjustment against each other.'; 
5. The first subparagraph of Article 3 (2) is replaced by 
the following: 
'2.Total revenue shall cover total expenditure. 
31. 1. 91 Official Journal of the European Communities No C 23/39 
However, certain revenues shall not be used for any 
other purpose, notably: 
— revenue earmarked for a specific purpose, such as 
income from foundations, subsidies, gifts and 
bequests, 
— revenue from third parties in respect of work 
carried out at their request.' 
The second and third subparagraphs become 
paragraph 3; 
6. Article 6 is replaced by the following: 
'Article 6 
The following rules shall govern the utilization of 
appropriations: 
1. (a) The appropriations relating to staff may not 
be carried over. 
(b) The appropriations not committed at 
31 December may be carried over to the next 
financial year only. 
(c) The appropriations in respect of payments 
still outstanding at 31 December for 
commitments properly entered into between 
1 January and 31 December shall be carried 
over automatically to the next financial year 
only. 
2. For the appropriations mentioned in point 1 (b) 
the Commission shall forward to the budgetary 
authority, not later than 15 February, the 
duly-substantiated requests to carry over 
appropriations which the Foundation has sent to it 
before 1 February. 
The carryover of such appropriations may be 
proposed only for exceptional reasons to satisfy 
compelling needs which cannot be covered by 
appropriations for the following financial year. In 
principle, such carryovers shall be to cover needs 
remaining from the previous financial year for 
which, owing to delays which were not the fault of 
the authorizing officers, the appropriations could 
not be used in time. 
The European Parliament shall consult the 
Council and shall act on these requests for 
carryovers. 
In the absence of a decision by the budgetary 
authority within a period of six weeks, the 
requests for carryovers shall be deemed to be 
approved. 
3. Unused revenue and appropriations still available 
on 31 December, arising out of the donations 
referred to in Article 3 (2), shall be carried over 
automatically. 
4. The following appropriations shall lapse at the end 
of the year: 
(a) appropriations from the previous financial 
year: — appropriations carried over by decision 
under point 1 (b) which have been 
neither committed nor paid, 
— appropriations carried over 
automatically under point 1 (c) which 
have not been paid; 
(b) appropriations of the financial year which are 
not being carried over. 
5. A list of automatic carryovers shall be sent to the 
Commission for its information before 1 March. 
The Commission shall forward this list to the 
European Parliament and the Council for their 
information. 
6. For the purpose of implementing the statement of 
revenue and expenditure, the use of appropriations 
carried over shall be shown separately, for each 
budget item, in the accounts for the current 
financial year.'; 
7. The following paragraph is added to Article 7: 
'Expenditure relating to rents or certain associated 
expenditure which is payable in advance in accordance 
with provisions laid down by law or contracts may 
give rise to payments from 20 December onwards to 
be charged to the appropriations for the next financial 
year.'; 
8. (a) the first paragraph of Article 8 is numbered 
paragraph 1. The following subparagraph is 
added: 
'An item of expenditure shall be considered as 
having been approved in principle in the last 
statement duly adopted if it could have been 
charged to a specific budget heading under the 
financial year concerned.'; 
(b) the second paragraph is numbered paragraph 2 
and the third, paragraph 3; 
(c) the following paragraph 4 is added: 
'4. If, for a given chapter, the authorization of 
two or more provisional twelfths granted in the 
circumstances provided for in paragraph 3 does 
not enable the expenditure necessary to avoid a 
break in continuity of the Foundation's activity in 
the area in question to be met, an overstepping of 
the total provided for in paragraph 3 may, 
exceptionally, be authorized in accordance with 
the same procedure, provided that the overall 
total of the appropriations opened in the 
statement of revenue and expenditure of the 
preceding year is not exceeded.'; 
9. Article 9 is deleted; 
No C 23/40 Official Journal of the European Communities 31. 1. 91 
10. Article 10 becomes Article 9 and is replaced by the 
following: 
'Article 9 
The statement of revenue and expenditure shall be 
drawn up in ecus. The value of the ecu and the 
arrangements for its conversion into national 
currencies shall be as laid down in the Financial 
Regulation applicable to the general budget of the 
European Communities.'; 
11. Article 11 becomes Article 10. 
The first subparagraph of paragraph 2 is replaced by 
the following: 
'In the event of unavoidable, exceptional or 
unforeseen circumstances, the Administrative Board of 
the Foundation may send supplementary or amending 
estimates to the Commission. Such estimates shall be 
presented and adopted in the same form and following 
the same procedure as the statement whose forecasts 
they amend. They must be justified by reference to the 
statement.'; 
12. Article 12 becomes Article 11; 
13. Article 13 becomes Article 12; 
14. Article 14 becomes Article 13. The following 
paragraph is added: 
'The statement of revenue and expenditure of the 
Foundation and the list of posts shall be published for 
information purposes in the Official Journal of the 
European Communities, at the same time as the 
budget of the Communities.'; 
15. Article 15 becomes Article 14. 
The following phrase is deleted from point (c): 
'such comments may be binding, in which case this 
fact shall be specifically mentioned.'; 
16. Article 16 becomes Article 15 and is replaced by. the 
following: 
'Article 15 
The establishment plan drawn up by the budgetary 
authority shall constitute an absolute limit for the 
Foundation; no appointment may be made in excess 
of that limit. 
Instances of half-time work authorized by the Director 
in accordance with Article 29a of Council Regulation 
(ECSC, EC, Euratom) No 1860/76 (*) laying down 
the conditions of employment of staff of the 
Foundation may be compensated for by the recruitment of other staff within the limits laid down 
by the budgetary authority in the budgetary 
procedure. 
(*) OJ No L 214, 6. 8. 1976, p. 1.'; 
17. Article 17 becomes Article 16. 
In the second subparagraph, 'receivable orders and 
payment orders' is replaced by 'recovery orders and 
payment orders'; 
18. Article 18 becomes Article 17. 
'Audit Board' is replaced by 'Court of Auditors' in the 
second paragraph; 
19. the following Article 18 is inserted: 
'Article 18 
Where revenue and expenditure operations are 
managed by means of integrated computer systems, 
the provisions of Sections II and III and of Title VI 
shall apply with due allowance for the possibilities 
and requirements deriving from computerized 
management. To this end: 
— the supporting documents may remain with the 
authorizing officer or the accounting officer for the 
purposes of checking, 
— signatures and approvals may be added in 
appropriate computerized form. 
The conditions for implementing this Article shall be 
determined by the implementing rules provided for in 
Article 77.'; 
20. the first paragraph of Article 19 is replaced by the 
following: 
'The financial controller of the Commission shall be 
responsible for checking the commitment and 
payment of all expenditure and the establishment and 
recovery of all revenue of the Foundation, in 
accordance with the principles laid down in 
Article 2.' 
The fourth paragraph is deleted; 
21. (a) the following paragraph is inserted after the 
second paragraph of Article 20: 
'He shall be responsible for preparing the 
financial statements provided for in Articles 67 
and 68.'; 
(b) the following paragraph is added: 
'The special rules applicable to the accounting 
officer and to assistant accounting officers shall 
be laid down in the implementing rules provided 
for in Article 77.'; 
31. 1. 91 Official Journal of the European Communities No C 23/41 
22. the following paragraph 5 is inserted in Article 21. 
'5.Appropriations may be transferred only to budget 
headings for which the statement of revenue and 
expenditure has authorized appropriations or carried 
a token entry.' 
The former paragraph 5 becomes paragraph 6; 
23. points (b) and (c) of Article 22 are replaced by the 
following: 
'(b) the following sums may be reused under the 
heading to which the initial expenditure was 
charged: 
— revenue arising from the refund of amounts 
paid in error against appropriations entered 
in the statement of revenue and expenditure, 
— proceeds from the supply of goods and 
services to other institutions or bodies, 
including refunds by such institutions or 
bodies of mission allowances paid on their 
behalf, 
— insurance payments received, 
— revenue from payments connected with 
lettings, 
— revenue from the sale of publications and 
films, 
— refunds of taxes — incorporated in the price 
of the products or services provided to the 
Foundation — effected by Member States 
pursuant to the provisions of the Protocol on 
the Privileges and Immunities of the European 
Communities, 
— revenue from the supply of goods and services 
against payment, 
— proceeds from the sale of vehicles, equipment 
and installations and scientific and technical 
apparatus, equipment and materials which 
are being replaced or scrapped. 
Such sums must be reused before the end of the 
financial year following that in which the revenue 
was collected. 
The chart of accounts shall include suspense 
accounts to record reuse operations in both 
revenue and expenditure; 
(c) adjustments may be made in respect of exchange 
differences occurring in budget operations. The 
final gain or loss shall be included in the balance 
for the year.'; 24. Article 23 is replaced by the following: 
'Article 23 
1. All measures which may give rise to a debt due to 
the Foundation must be preceded by a proposal from 
the authorizing officer. Such proposals shall be sent to 
the financial controller for his approval and to the 
accounting officer for provisional registration. They 
shall mention, in particular, the type of revenue, the 
estimated amount thereof and the item to which it is 
to be booked and also the name and description of the 
debtor. They shall be registered after approval by the 
financial controller. The latter's approval shall serve 
to establish that: 
(a) the revenue is booked to the correct item; 
(b) the proposal is in order and conforms to the 
relevant provisions, in particular of the statement 
of revenue and expenditure applying to the 
Foundation and of all acts made in 
implementation of those Regulations, and to the 
principles of sound financial management 
referred to in Article 2. 
The financial controller may withhold his approval. 
The authorizing officer may, by a decision stating the 
full reasons therefor, and on his sole responsibility, 
overrule this refusal. The decision of the authorizing 
officer shall be final and binding; it shall be 
communicated for information to the financial 
controller. The Administrative Board of the 
Foundation shall inform the Court of Auditors of all 
such decisions within one month. 
2. The competent authorizing officer shall draw up, 
in respect of every debt established, a recovery order 
which shall be sent with supporting documents to the 
financial controller for his prior approval. Such 
recovery orders shall, after they have received the 
approval of the financial controller, be registered by 
the accounting officer. 
The purpose of the approval of the financial controller 
shall be to establish that: 
(a) the revenue is booked to the correct item; 
(b) the order is in order and conforms to the relevant 
provisions; 
(c) the supporting documents are in order; 
(d) the debtor is correctly described; 
(e) the due date is indicated; 
(f) the principles of sound financial management 
referred to in Article 2 have been applied; 
(g) the amount and currency of the sum to be 
recovered are correct. 
No C 23/42 Official Journal of the European Communities 31. 1. 91 
If the financial controller's approval is withheld, the 
second subparagraph of paragraph 1 shall apply.'; 
25. Article 24 is replaced by the following: 
'Article 24 
l.The accounting officer shall assume responsibility 
for the recovery orders duly drawn up. 
He shall exercise all due diligence to ensure that the 
resources due to the Foundation are recovered at the 
due dates stipulated in the recovery orders, and that 
the rights of the Foundation are safeguarded. 
The accounting officer shall inform the authorizing 
officer and the financial controller of any revenue not 
recovered within the time limits laid down. 
2. If the authorizing officer waives the right to recover 
an established debt, he must notify the financial 
controller. 
The purpose of the approval of the financial controller 
shall be to establish that the waiver is in order and 
conforms with the principles of sound financial 
management. The corresponding proposal shall be 
registered by the accounting officer. 
If approval is withheld, the Administrative Board 
may, by a decision stating the full reasons therefor, 
and on its sole responsibility, overrule this refusal. 
This decision shall be final and binding; it shall be 
communicated for information to the financial 
controller. 
The Administrative Board shall inform the Court of 
Auditors of all such decisions within one month. 
When the financial controller finds that a document 
establishing a debt has not been drawn up, or that a 
sum due has not been recovered, he shall inform the 
Administrative Board.'; 
26. In Article 26, 'of Article 12' is replaced by 'of 
Article 11'; 
27. Article 27 (2) is replaced by the following: 
'2. The procedure for implementing paragraph 1 
above shall be determined by the implementing rules 
provided for in Article 77. This procedure shall ensure 
that an exact account is kept of commitments and 
authorizations in terms of actual needs.'; 
28. Article 28 is replaced by the following: 
'Article 28 
Without prejudice to the provisions of Article 18, 
proposals for commitments, accompanied by 
supporting documents, shall be transmitted to the 
financial controller and to the accounting officer; they 
shall show, in particular, the purpose of the expenditure, the estimated amount involved, 
indicating the currency where possible, the budget 
item to which it is to be charged and also the name 
and description of the creditor; they shall be 
registered, after approval by the financial controller, 
in accordance with the implementing rules provided 
for in Article 77.'; 
29. (a) Article 29 (d) is replaced by the following: 
'(d) the principles of sound financial 
management referred to in Article 2 have 
been applied.'; 
(b) the second paragraph is replaced by the 
following: 
'Approval may not be conditional.'; 
30. in Article 30, the last sentence of the third paragraph 
is replaced by the following: 
'The Administrative Board shall inform the Court of 
Auditors of all such decisions within one month.'; 
31. (this amendment to Article 33 does not affect the 
English text); 
32. (a) (this amendment to Article 34 does not affect the 
English text); 
(b) in Article 34, the third indent of the first 
paragraph is replaced by the following: 
'— the amount to be paid (in figures and 
words), expressed in ecus or in national 
currency,'; 
33. in Article 35, 'in Article 52' is replaced by 'in 
Article 53'; 
34. (this amendment to Article 36 does not affect the 
English text); 
35. Article 37 is replaced by the following: 
'Article 37 
Without prejudice to Article 18, payment orders shall 
be sent to the financial controller for prior approval. 
The purpose of this prior approval shall be to 
establish that: 
(a) the payment order was properly issued; 
(b) the payment order agrees with the commitment 
of expenditure and that the amount thereof is 
correct, taking account of the principles and 
requirments of sound financial management 
referred to in Article 2; 
(c) the expenditure is charged to the correct item; 
(d) the appropriations are available; 
31. 1. 91 Official Journal of the European Communities No C 23/43 
(e) the supporting documents are in order; 
(f) the payee is correctly named and described.'; 
36. (this amendment to Article 39 does not affect the 
English text); 
37. in Article 42, the second paragraph is replaced by the 
following: 
'The procedure for opening, administering and using 
such accounts shall be determined by the 
implementing rules provided for in Article 77. These 
rules shall, in particular, indicate which items of 
expenditure must necessarily be paid either by cheque 
or by post office or bank transfer order, and shall 
require the joint signature an cheques and on post 
office or bank transfer orders of two duly authorized 
officials, one signature necessarily being that of the 
accounting officer, an assistant accounting officer, or 
an administrator of an imprest account.'; 
38. (a) in Article 43, the following paragraph is inserted 
after the first paragraph: 
'Only the accounting officer may replenish the 
imprest accounts, save in exceptional cases 
defined in the implementing rules of this 
Regulation.'; 
(b) in the third paragraph, 'in Article 76' is replaced 
by 'in Article 77'; 
39. a new Section IV is inserted after Article 43, with the 
following new Article 44: 
'SECTION IV 
MANAGEMENT OF POSTS 
Article 44 
' 1. The following shall be established: 
(a) a file identifying the posts and containing a job 
description for each category A post; 
(b) an organization chart showing the organization 
of the departments detailing the tasks of each 
administrative unit. 
2. If the note "to be abolished" is placed against a post 
in the statement of revenue and expenditure, it may no 
longer be filled when the next vacancy arises in the 
same career.'; 
40. Article 44 becomes Article 45: 
The first paragraph of that Article is replaced by the 
following: 
'1.Contracts for the purchase or hiring of buildings or 
goods for the provision of services or for building 
works shall be in writing. Apart from contracts relating to the purchase of a 
building already constructed or to the leasing of a 
building, all such contracts shall be concluded after an 
invitation to tender has been issued either by the 
automatic public tendering procedure or the 
discretionary tendering procedure. 
However, contracts may be made by private treaty in 
the circumstances referred to in Article 47. 
Contracts may be made against invoice or bill of costs 
in cases provided for in Article 51.'; 
41. Article 45 becomes Article 46. 
In paragraph 3, 'in Article 76' is replaced by 'in 
Article 77'; 
42. Article 46 becomes Article 47. 
Point (a) of this Article is replaced by the following: 
'(a) where the contract for the purchase or hiring of 
goods, for the provision of services or for 
building works involves an amount not exceeding 
the limit laid down in the implementing rules 
provided for in Article 126 of the Financial 
Regulation applicable to the general budget of the 
Communities, the Foundation being bound, 
however, as far as possible and by all appropriate 
means, to enable suppliers who are likely to be 
able to supply the goods and services in 
question.'; 
in point b, 'in Article 45' is replaced by 'in 
Article 46'; 
43. Article 47 becomes Article 48; 
44. Article 48 becomes Article 49 and is replaced by the 
following: 
'Article 49 
Contracts involving amounts exceeding the amount 
laid down in the implementing rules provided for in 
Article 126 of the Financial Regulation applicable to 
the general budget of the Communities shall be subject 
to the authorization of the Administrative Board.'; 
45. Article 49 becomes Article 50. 
in the third paragraph, 'exceeding 100 000 units of 
account' is replaced by 'exceeding the limit laid down 
in the implementing rules provided for in Article 126 
of the Financial Regulation applicable to the general 
budget of the Communities'; 
No C 23/44 Official Journal of the European Communities 31. 1. 91 
46. Article 50 becomes Articles 51 and is replaced by the 
following: 
'Article 51 
Contracts may be made against invoice or bill of costs 
where the estimated value of the good, services or 
works does not exceed the limits laid down by the 
implementing rules provided for in Article 126 of the 
Financial Regulation applicable to the general budget 
of the Communities.'; 
47. Article 51 becomes Article 52 and is replaced by the 
following: 
'Article 52 
When concluding contracts referred to in this 
Regulation, the Foundation shall comply with the 
relevant measures laid down by the Council in 
implementation of the Treaty.'; 
48. Article 52 becomes Article 53. 
In the first paragraph, 'under Article 76' is replaced by 
'under Article 77'; The revenue and expenditure account and the balance 
sheet shall be drawn up in ecus.'; 
53. Article 57 becomes Article 58 and is replaced by the 
following: 
'Article 58 
The chart of accounts shall make a clear distinction 
between budgetary accounts and cash accounts. 
It shall comprise two parts: 
(a) accounts of budgetary expenditure and revenue, 
which show the detailed implementation of the 
statement of revenue and expenditure; 
(b) the balance sheet accounts, which disclose the 
assets of the Foundation. These accounts shall 
show the expected effect of the Foundation's legal 
obligations. 
The accounts shall make it possible to draw up a 
balance of assets and a monthly statement of revenue 
and expenditure by chapter and article. 
These statements shall be forwarded to the financial 
controller, the authorizing officer and the Court of 
Auditors.'; 
49. Article 53 becomes Article 54. 
In the first paragraph, 'under Article 76' is replaced by 
'under Article 77'; 
50. Article 54 becomes Article 55. 
The first paragraph is replaced by the following: 
'A statement or record shall be drawn up by the 
authorizing officer and authenticated by the financial 
controller whenever any property in the inventory is 
sold, given away free of charge, scrapped, hired out, 
or missing on account of loss, theft or any other 
reason.'; 
51. Article 55 becomes Article 56. 
In the first paragraph, 'in Article 52' is replaced by 'in 
Article 53'; 
52. Article 56 becomes Article 57 and is replaced by the 
following: 
'Article 57 
The accounts shall be kept in ecus by the method of 
double entry, on the basis of the calender year. They 
shall show all revenue and expenditure for the 
financial year; they shall be authenticated by 
supporting documents. They may in addition be kept 
in the currency of the country where the Foundation 
has its seat. 54. Article 58 becomes Article 59; 
55. Article 59 becomes Article 60 and is replaced by the 
following: 
'Article 60 
The detailed conditions for the establishment and 
operation of the chart of accounts for transactions 
relating both to assets and to the implementation of 
the budget shall be determined by the implementing 
rules provided for in Article 77.'; 
56. Article 60 becomes Article 61; 
57. Article 61 becomes Article 62. 
(a) 'Receivable orders' is replaced by 'recovery 
orders'. (A further amendment does not affect the 
English text.); 
(b) The following paragraph is added: 
'The same shall apply if they neglect to issue 
payment orders or are, without justification, late 
in issuing them, thereby rendering the 
Foundation liable to civil action by third 
parties.'; 
58. Article 62 becomes Article 63. 
(a) In the third subparagraph of paragraph 1, 
'receivable orders' is replaced by 'recovery 
orders'. 
31. 1. 91 Official Journal of the European Communities No C 23/45 
(b) Paragraph 3 is replaced by the following: 
'3. The accounting officer, assistant accounting 
officers and administrators of advance funds shall 
insure themselves against the risks arising under 
this Article. 
The Foundation shall cover the insurance costs 
relating thereto. 
A special allowance is granted to the accounting 
officer, assistant accounting officers and 
administrators of advance funds. The sums 
corresponding to this allowance shall be credited 
each month to an account opened by the 
Foundation on behalf of each of the above 
officials in order to establish a guarantee fund for 
the purpose of covering any cash shortage or 
which the person concerned might be liable, in so 
far as such shortages have not been covered by 
refunds from insurance companies. 
The credit balance in these guarantee accounts 
shall be paid over to the persons concerned when 
they terminate their appointment as accounting 
officer, assistant acccounting officer or 
administrator of imprest accounts.'; 
59. Article 63 becomes Article 64 and is replaced by the 
following: 
'Article 64 
Authorizing officers, accounting officers, assistant 
accounting officers and administrators of imprest 
accounts may be liable to payment of compensation 
and to disciplinary action in accordance with the 
provisions of Regulation (ECSC, EEC, Euratom) 
No 1860/76'; 
60. Article 64 becomes Article 65; 
61. Article 65 becomes Article 66; 
62. Article 66 becomes Article 61 and is replaced by the 
following: 
'Article 67 
The revenue and expenditure account shall include the 
following tables subdivided in accordance with the 
nomenclature of the Foundation's statement of 
revenue and expenditure: 
1. a table of revenue comprising: 
— estimated revenue for the financial year, 
— amendments to the revenue estimates as a 
result of supplementary or amending 
statements, 
-^ entitlements established in the course of the 
financial year, 
— entitlements still to be collected from the 
preceding financial year, — revenue collected during the financial year and 
revenue carried over pursuant to Article 6 {3), 
— amounts still to be collected at the end of the 
financial year, 
— the cancellation of established entitlements. 
A statement shall be annexed, where appropriate, 
to this table, showing the balances and gross 
amounts of the transactions referred to in 
Article 22; 
2. a table showing changes in appropriations for the 
financial year, indicating: 
— the initial appropriations, 
— any amendments to appropriations made by 
means of transfers, 
— any amendments made by means of 
supplementary or amending statements, 
— the final appropriations for the financial year, 
— appropriations carried over under Article 6; 
3. a table of expenditure showing the use of the 
appropriations allocated for the financial year, 
indicating: 
— the commitments entered into and chargeable 
to the financial year, 
— the payments made and chargeable to the 
financial year, 
— the amounts still to be paid at the close of the 
financial year, 
— the appropriations carried over automatically 
under Article 6, 
— appropriations lapsing. 
A statement shall be annexed to this table, where 
appropriate, showing the balances and gross 
amounts of the transactions referred to in 
Article 22; 
4. a table showing the use of appropriations carried 
over from the preceding financial year, 
indicating: 
— the amount of appropriations carried over, 
— the payments made from appropriations which 
have been carried over, 
— the unused appropriations lapsing'; 
63. Article 61 becomes Article 68 and is replaced by the 
following: 
'Article 68 
1. The Administrative Board shall also draw up a 
balance sheet of the assets and liabilities of the 
Foundation at 31 December of the preceding financial 
year. 
No C 23/46 Official Journal of the European Communities 31. 1. 91 
A statement of accounts showing cash movements and 
balances at the same date shall be attached thereto. 
The balance sheet shall include, on the assets side, the 
amount of revenue to be collected and, on the 
liabilities side, the amount of expenditure chargeable 
to the financial year, which have not yet been entered 
in the accounts. 
2. These documents shall be submitted to the financial 
controller.'; 
64. Article 68 becomes Article 69 and is replaced by the 
following: 
'Article 69 
1. The Administrative Board shall, by 31 March at the 
latest, send the revenue and expenditure account, the 
analysis of financial management and the balance 
sheet of the Foundation for the preceding financial 
year to the Commission, the Council, the European 
Parliament and the Court of Auditors. 
2. The Foundation shall, not later than 1 March, 
transmit to the Commssion, after submitting it to the 
financial controller, the information required for 
drawing up the revenue and expenditure account and 
the balance sheet.'; 
65. Article 69 becomes Article 70. 
'Audit Board' is replaced by 'Court of Auditors'; 
66. Article 70 becomes Article 71. 
'Audit Board' is replaced by 'Court of Auditors'; 
67. Article 71 becomes Article 72. 
'Audit Board' is replaced by 'Court of Auditors'. 
(a) The second paragraph is replaced by the 
following: 
'In particular, the Foundation shall place at the 
disposal of the Court of Auditors all documents 
concerning the conclusion of contracts and all 
accounts of cash or materials, all accounting 
records or supporting documents, and also 
administrative documents pertaining thereto, all 
documents relating to revenue and expenditure, 
all inventories and all departmental organization 
charts which the Court of Auditors may consider 
necessary for auditing the revenue and 
expenditure account on the basis of records or on 
the spot, and all documents and data created or 
stored on a magnetic medium.' 
(b) The fourth paragraph is replaced by the 
following: 'The information supplied under (b) 
may be requested only by the Court of 
Auditors.' (c) The seventh paragraph is replaced by the 
following: 
'The grant of aid to beneficiairies outside the 
Foundation shall be subject to the acceptance in 
writing by the recipients of an audit being carried 
out by the Court of Auditors on the utilization of 
the amounts granted.'; 
68. Article 72 becomes Article 73 and is replaced by the 
following: 
'Article 73 
The report of the Court of Auditors established in 
accordance with Article 206 a of the Treaty shall be 
governed by the following provisions: 
1. the Court of Auditors shall transmit to the 
Foundation and the Commission, by 15 July at the 
latest, any comments on the accounts and the 
balance sheet which are, in its opinion, of such a 
nature that they should appear in the annual 
reports. These comments must remain 
confidential. The Foundation shall address its 
reply to the Court of Auditors and simultaneously 
to the Commission; 
2. the Court of Auditors shall attach to its report an 
assessment of the soundness of financial 
management; 
3. the Court shall take all necessary steps to ensure 
that the replies of the Foundation to its comments 
are published immediately following those 
comments; 
4. the Court of Auditors shall transmit to the 
authorities responsible for giving discharge, to the 
Foundation and to the Commission, by 
30 November at the latest, its annual report 
accompanied by the replies and it shall ensure 
publication thereof in the Official Journal of the 
European Communities; 
69. Article 73 is deleted; 
70. Article 74 is replaced by the following: 
'Article 74 
1. The European Parliament, upon a recommendation 
from the Council acting by a qualified majority, shall, 
before 30 April of the following year, give a discharge 
to the Administrative Board in respect of the 
implementation of the statement of revenue and 
expenditure. If that date cannot be met, the 
Parliament or the Council shall inform the 
Administrative Board of the reasons for the 
postponement. 
If the European Parliament postpones the decision 
giving discharge, the Administrative Board shall make 
every effort to take measures, as soon as possible, to 
facilitate removal of the obstacles to that decision. 
2. The discharge decision shall cover the accounts of 
all revenue and expenditure of the Foundation, the 
resulting balance and the assets and liabilities of the 
31. 1. 91 Official Journal of the European Communities No C 23/47 
Foundation shown in the balance sheet. It shall 
include an assessment of the responsibility of the 
Administrative Board's budgetary management over 
the past financial year. 
3. The financial controller shall take account of the 
comments in the decisions giving discharge. 
4. The Administrative Board shall take all appropriate 
steps to act on the comments appearing in the decision 
giving discharge. 
5. At the request of the European Parliament, the 
Council or the Commission, the Foundation shall 
report on the measures taken in the light of these 
comments, and, in particular, on the instructions 
given to those of its departments which are responsible 
for the implementation of the budget. Such reports 
shall also be transmitted to the Court of Auditors. 
The Foundation must also give an account, in an 
Annex to the revenue and expenditure account for the 
next financial year, of the measures taken in the light 
of the comments appearing in the decisions giving 
discharge. 72. the following Article 76 is inserted: 
'Article 76 
Until the entry into force of the implementing rules 
provided for in Article 126 of the Financial Regulation 
applicable to the general budget of the Communities, 
the limit values to be specified for the purposes of 
Articles 47, 49 50 and 51 shall be as follows: 
— Article 47 (a): the limit below which contracts 
may be made by private treaty shall be 
ECU 10 000, 
— Article 49: the limit above which the authorization 
of the Adminsitrative Board shall be required shall 
be ECU 35 000, 
— third subparagraph of Article 50: the threshold for 
compulsory security shall be ECU 250 000, 
— Article 51: the limits below which contracts may 
be made against invoice or bill of costs shall be 
ECU 750 and ECU 2 000 respectively for 
expenditure away from the Foundation.'; 
6. Supporting documents pertaining to the accounts 
and the preparation of the revenue and expenditure 
account and the balance sheet shall be kept for a 
period of five years following the date of the decision 
giving discharge in respect of the implementation of 
the statement of revenue and expenditure. 73. Article 76 becomes Article 77; 
74. Article 77 becomes Article 78. 
However, the documents relating to transactions not 
finally closed shall be kept for longer than the said 
period until the end of the year following the year in 
which such transactions are finally closed'; Article 2 
This Regulation shall enter into force on the third day 
following its publication in the Official Journal of the 
European Communities. 
71. in Article 75, 'Audit Board' is replaced by 'Court of 
Auditors' and 'of Articles ... 14 and 21' by 'of 
Articles ... 13 and 21'; This Regulation shall be binding in its entirety and directly 
applicable in all Member States.