No C 337/10 Official Journal of the European Communities 16.12.87 
OPINION No 6/87 
of the Court of Auditors of the European Communities on a proposal for a Council (Euratom, 
ECSC, EEC) Regulation provisionally amending the Financial Regulation of 21 Decemer 1977 
applicable to the general budget of the European Communities 
(87/C 337/08) 
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 the Financial Regulation of 21 
December 1977 applicable to the general budget of the 
European Communities ('), 
Having regard to Council Regulation (EEC) No 729/70 
of 21 April 1970 on the financing of the common agri­
cultural policy (2), as last amended by Regulation (EEC) 
No 3769/85 (»), 
Having regard to Council Regulation (EEC) No 
3183/87 of 19 October 1987, introducing special rules 
for the financing of the common agricultural policy (4)> 
as supplemented by Commission Regulation (EEC) No 
3187/87 of 23 October 1987, laying down detailed rules 
for the application of Article 5a of Regulation (EEC) No 
729/70 (5), 
Having regard to the proposal from the Commission, 
dated 19 October 1987 (6), 
Having regard to the request for consultation of the 
Court of Auditors on the proposal, formulated by the 
Council on 3 November 1987 and received by the Court 
on 12 November 1987, 
Whereas, as far as the Community's financial regulations 
are concerned, the object of the present proposal is 
simply to confirm, with effect from 1 November 1987, 
the changes which have already been made by virtue of 
the adoption of Regulation (EEC) No 3183/87, on the 
substance of which the Court was not consulted, which 
limits the significance of the present consultation; Whereas the proposal seeks to incorporate into the 
Financial Regulation the changes resulting form Regu­
lation (EEC) No 3183/87 — namely the mobilization of 
financial resources by the Member States to cover the 
expenditure of the Guarantee Section of the European 
Agricultural Guidance and Guarantee Fund (EAGGF) 
from the end of the financial year 1987 until the 
adoption of a definitive agricultural system and their 
defrayal, with interest, by direct payments from the 
Member States — and therefore does nothing to 
alleviate the misgivings which the Court expressed 
concerning the proposal referred to in Opinion No 
3/87 (7); 
Whereas, furthermore, in the absence of a specific time 
limit, the present proposal offers no guarantee that it is a 
genuinely provisional measure and consequently there is 
a risk that it will delay indefinitely the entry into force of 
definitive arrangements for amending the system of 
EAGGF Guarantee Section payments, 
HAS ADOPTED THIS OPINION: 
For the reasons set out above, the Court of Auditors 
considers that, since the proposal's main aim is to use a 
procedural device to cover a budgetary deficit, it does 
not satisfy the requirements of sound financial 
management. Furthermore, the Court takes the view 
that, since the regulation is already in force, application 
of the present proposal should be strictly limited in terms 
of time. 
This Opinion was adopted by the Court of Auditors at a 
meeting held on 19 November 1987. 
For the Court of Auditors 
Marcel MART 
President 
(') OJ No L 356, 31. 12. 1977, p. 1. 
O OJ No L 94, 28. 4. 1970, p. 13. 
O OJ No L 362, 31. 12. 1985, p. 17. 
(4) OJ No L 304, 27. 10. 1987, p. 1 
O OJ No L 304, 27. 10. 1987, p. 8. 
(*) OJNoC298, 7. 11. 1987, p. 5. O OJ No C 175, 3. 7. 1987, p. 7.