ARCHIVES HISTORIQUES
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COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(76)690
Vol.1976/0206

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(76)690 final.
Brussels ,14December 197o.
REPORT PURSUANT TOARTICLE 35OFTEEFINANCIAL
.REGULATION OF25APRIL1973
GENERAL STATEMENT OFREVENUE ANDEXPENDITURE
ASAT30SEPTEMBER 1976
eau76)690final

COMMISSION
OPTHE
EUROPEAN COMMUNITIES-2-
REPORT PURSUANT TOARTICLE 35OFTHEFINANCIAL
REGULATION OF25APRIL1973
GENERAL STATEMENT OFREVENUE ANDEXPENDITURE
ASAT30SEPTEMBER 1976
Thisreportcoversthefirstninemonthsofthefinancial year197°
andwasdraftedpursuant toArticle 35oftheFinancial Regulation .
Itisnota"budgetary document ,asitsprincipal aimistogivean
overallpictureofthefinancial year,primarily fromthefinancial
pointofview,pursuanttothelettertotheSecretary-General of
theCouncilof14February 1975»whichprovidesthattworeportsare
tohedrawnupinfuture,oneontheimplementation oftheBudget
andtheotherbasedonArticle 35oftheFinancial Regulation .
Thisreporttherefore relatesparticularly tothesystemofcovering
theCommunities' cashrequirements described inArticles 31to37of
theFinancial Regulation ;themonthlyestimates presented "bythe
Commission insupportofitscallsforfundsarecomparedwiththe
actualoutturn.
Wherenecessary ,however,anattemptismadetoanalysethecash
positionforeachofthemajorcategories ofexpenditure ,takinginto
accounttheextenttowhichtheappropriations forthefinancial year
andthesumscarriedforwardhavebeenutilized.
Wherepossible,ailattemptisalsomadeinthisreporttoestimate
futureexpenditure andrevenueunderthedifferent headings.
Onpages10,11and12aretablesgiving:
–thestatement ontheimplementation oftheBudgetfor1976asat
30September 1976;
–thestatement ofrevenuefor1976asat30September 1976;
–theestimated requirements asat30September ,calculated at
•29July1976andsupporting thecallsforcashadvances.

A.REVENUE
1*Ownresources
Asregardsthecashsituation ,theexpenditure forafinancial yeariscovered "bytheamountspaidovertotheCommission between
1Januaryand31December *Partiscoveredoutofthecustomsduties
andagricultural leviesestablished betweenOctoberoftheprevious
year(paidtotheCommission inDecember)andSeptemberoftheyearinquestion (paidtotheCommission inNovember)jtheremainderis
coveredbycashadvances (seepoint2below).For1976thesumof
1045*3mu.a.waspaidoverascustomsdutiesandagricultural leviesfortheperiodOctober/December 1975and2797.9mu.a.ascustoms
dutiesandagricultural leviesfortheperiodJanuary/July1976,
makingatotalof3843.2mu.ai
Asprovidedforinthecurrentrules,ownresources arepaidoversome
timeaftertheyhavebeenestablished ;atthetimeofwriting,the
departments oftheCommission havereoeived information for1976only
ontheownresources established inthemonthsfromJanuarytoJuly®
Theoutturnisasfollows :
Estimates for
thefinancial
year^Outturn (amounts
established at
31July1976)%
Customs duties
collected 7861.9mu.a.4894*8mu.a. 62.26
Customs duties
tobepaidover4117*3mu.a.2258.2mu.a. 54.84
Agricultural
levies 803.1mu.a.482.3mu.a. 60.05
Sugarlevies 107.9mu.a. 57*4mu.a. 53.15
L_ 5028.3mu.a.j2797»9mu.a.55.64 I
Itshouldbenotedthatthefinancial contributions fromtheUnited
KingdomandIrelandconsistsolelyofownresources andthatthesetwo
MemberStatespayonlyaportionoftheamountwhichtheycollect,
calculated inrelation tothelevelofoverallexpenditure andtheir
relative shares*Thisexplains thesubstantial difference between
Theforecasts arethoseshowninthe2ndSupplementary Budget.

-4-
thecustomsdutiescollected andtheownresourcesactuallypaidover;theamountsto"becollected bythesetwoMemberStatesareestimated at
(l)5,130.8mu.a.,whereastheirfinancialcontribution for1976,
includingagricultural leviesandsugarlevies(74.9mu.a.),amountstoonly1378.8mu.a.
Thelastcolumnofthetableontheprevious pageshowsamounts
actuallyutilizedasapercentage oftheannualforecasts givenin
thesecondSupplementary Budget.Ifitisremembered thattheresults
aretheproductofsevenmonthsofcollecting levies,itmightbe
deducedthatownresources actuallyraisedfallshortofthelatest
forecasts intheabovementioned Supplementary Budget,sinceseven
monthsis58.33%of12months.However,comparingthiswiththe
averagemonthlyleviesforpreviousyears,itmaybesaidthatthe
situation hasnotchangedsignificantly betweenthedatewhenthe
forecasts forthesecondSupplementary Budgetweremadeandthedate
ofthelatestcollections (established inJulyandpaidtothe
Commission inSeptember).Itisthereforelikelythatthefigurefor
ownresources established willnotbeverydifferent fromthatinthelatestforecasts .
2.Payments provided forinArticle4(2;oftheDecision of21April1970
Thefinancial contributions fromtheMemberStatesarepaidevery
monthintheformofcashadvances overandabovethecustomsduties
andagriculture leviespaidunderthesystemforcoveringthe
Communities *cashrequirements setoutinArticles 31to37ofthe
Financial Regulation of25April1973.
Thecashadvances madebytheMemberStatesfromDecember 1975(to
coverexpenditure inJanuary1976)to30September 1976(tocover
October1976)amountedto1874*9®u.a.
Sofaronly58.5%oftheamountavailable hasbeenutilizedtofinance
10monthsofthefinancial year.Someleewayhasbeenmadeupsince
thepreviousquarter (38.0%attheendofJune;58.5%attheendof
September).Also,aswillbeseeninthesectionofthereportdealing
withexpenditure ,alargeincreaseinexpenditure isexpectedinthe
lastquarter,sothat–iftherateforownresources remainsconstant –
amuchlargerproportion ofcontributions willbecalledfor.
3.Otherrevenue
Theproportion oftheECSClevyassigned totheCommunity Budgetwas
paidovercorrectly inaccordance withtheagreedarrangements ,and
theCommission hadreceivedninetwelfths by30September 1976.
(l)Includingfiscaldutieswhichrepresent about75%ofthisamount.

-5-
Thetotalcontributions fromtheMemberStatesforthecomplementary
research andinvestment programmes providedforintheBudgethave
"beenpaid "byalltheMemberStates#
Thetotalmiscellaneous revenueoftheCommission (pension
contributions ,Community tax,tankinterest ,etc.)asat
30September 1976standsat16.15mu.a.
Thefigurequotedabovedoesnotincludegainsonexchangerates,
whichstoodatapproximately 174mu.a.asat30September 1976;
uptonow,asthisisanoutturnaccount,thisitemhasnotbeen
reckonedinduringafinancial yearbutonlywhentherevenueand
expenditure accountisdrawnup.Contrarytoformerpractice ,the
Commission hasdecidedtoestimate theexchangerategainsforthe
financial yearandtoincludetheminthesecondSupplementary Budget,
adopting thefigureof200mu.a.
Thereasonforthedifferences inexchangeratesisthepresent
relationship betweenthegeographical distribution oftheCommission 's
receipts andthatofitsexpenditure ,whichhasendedupbycreating
certainflowsfromonecurrencytoanother.Whilstduringthe
firstquartertherewasquiteamarkedflowfromstrongtoweak
currencies ,thissloweddownduringthethirdquarter(gainof
135mu.a«by30Junecomparedwith174n>u.a.by30September )and
acertainassetinweakcurrencies cameintobeing.
Thespeeding upwhichisforecastforpayments f^omtheSocial,Regional
andGuidance FundsandfortheFriouldisaster –iwhichwouldbemainly
destined forthesterling andlireareas–shouldenabletheforecast
exchangegainsfortheyeartoberealised .Asubstantial changeinthe
forecastgeographical distribution ofexpenditure couldmontheother
hand,producesignificant lossesinthefourthquarter.
B.PAYMENTS
1.Administrative andoperational expenditure
Asat30September 1976,theCommission 'spayments underTitles1to
4oftheBudget,excluding Chapters 29and33»amounted to227®u.a.
againsttheappropriations forthefinancial yearand20.7mu.a.
againstappropriations carriedforward ;totalpayments therefore
amounted to247*7mu.a.
Totalrequirements at30September 1976wereestimated bythe
Commission inAprilat270mu.a.

-6-
In"theoaseofpayments underChapter 33,theforeoast madeinthe
samemonth(80.0mu.a.)washigherthantheactualoutturn
(58.1mu.a.againsttheappropriations forthefinancialyearand
14.1mu.a.againstcarryovers ).Sincefor"bothadministrative
expenditure andresearch expenditure theestimates may"beincreased
"byonetwelfthtoallowasafetymargin,thetotaldeviations shown
abovestillremainwithinthismargin.
Expenditure underTitles1to4hasasusual "beenveryregular,with
amonthlyaverageofaround+27mu.a.Butalargeincreaseunder
Titles1to4aswellasforresearchisexpectedduringthelast
quarter andthiscouldraiserequirements inthesetwofieldsof
activity toover40mu.a.permonth.
2.Title5
(a)EuropeanSocialFund
Whenthecashrequirements oftheEuropean SocialFundweredrawn
upasat30September 1976,payments wereestimated ataround
130mu.a.Actualpayments madeat30September 1976wereinfact
110.4mu.a.,including 108.4mu.a.againstappropriations carried
forward.
Ashasbeenexplained inthepast,itisextremely difficult to
estimate expenditure underthisheadingsinceitdepends onthe
numberofapplications submitted bytheMemberStatesandthetime
available totheCommission tostudyandclearthem(on-the-spot
checks,completion ofthefiles,etc.).RecentlytheCommission
called ontheadministrations oftheMemberStatestomakea
specialefforttowindupthelongest-running files,particularly
thoserelatingtocarryovers duetobecancelled (inadditionto
the441mu.a.ofappropriations forthecurrentfinancial year,
500mu.a.werecarriedoverfrom1974and1975)*Hencethe
Commission departments concerned expecttomakepayments ofthe
orderof150mu.a.duringthelastquarter.

-7-
("b)ERDP
Payments undertheEuropean Regional Development Fundamounted to
16,9mu«a.againsttheappropriations forthefinancial yearand
55*2mu.a.againstcarryovers .Forecasts ofrequirements asat
30September 1976amountedto100mu.a.FortheERDFtoo,
expenditure isrelatedtothenumberofapplications submitted by
claimants andtocertainadministrative constraints .Thegreater
partofthecarryovers from1975hasbeenusedup(55.2moutof
59*9®u.a.).Inall,269mu.a.oftheappropriations forthe
currentyearhavebeencommitted ,andpaymentsinthelastquarter
couldrisetothemonthlyaverageof70mu.a.
3.EA.GGF
Guarantee Section
Amountspaidtothepayingdepartments andagenciesat30September 1976
amounted to4544*7mu.a.andcoveredexpenditure forOctoberas
well.TheCommission hadputrequirements forthisperiodat
+4613mu.a.
Including theamountsheldbythesedepartments andagencies ,the
totaladvancesauthorized asat1January1976,amountedto
4577*4mu.a.Duringthethirdquarteraveragemonthly payments
fellagainfrom460mu.a.duringthepreviousperiodtosome
440mu.a.Thefirstsignofthisfalling-off cameinApril,but
itscausesaredifficult todiscernatpresent.Inspiteofrecent
decisions ,regarding theGreenUnitofAccount,itwouldseemthatpart
oftheappropriations willnothavebeenutilized bytheendofthe
currentfinancial year.Overall,however ,payments remaining tobe
madebytheendoftheyear–tocovertheNovember andDecember
requirements ofthepayingdepartments andagencies –willbe
approximately 1200mu.a.
Guidance Section
Payments fromtheGuidance Sectionrelateto:
–theperiodsbefore1971inrespectofwhichtheMemberStatesmake
"adhoc"contributions totheCommission outsidethesystem
introduced byArticles 31to37oftheFinancial Regulation ;
-theperiodsafter1971»thefinancing ofwhichisincorporated in
thesystemofownresources .

-8-
Fortheperiods "before1971»"theMemberStatesmakeperiodiopayments,attheCommission *srequest,whichaxesetagainstformer
contributions due.Thelatestofsuchpayments,amounting to50mu.a.,
wasmadeovertheperiodcoveringtheendof1975andthebeginning
of1976.Expenditure underthisheadbetween 1Januaryand
30September 1976amountedto22.61mu.a.;thegeneralsituationat30September isasfollows :
-Contributions paid 675*2mu.a.
–Expenditure 645*1mu.a.
Balancemhand 30.1mu.a.
Fortheperiodsafter1971,0.44mu.a.havebeenspentagainst
appropriations fortheyearand77*62mu.a.againstcarryovers .
AsinthecaseoftheEuropean SocialFund,thesepaymentsarebased
ontheapplications submitted bytheclaimants .Estimated requirements
asat30September 1976forexpensessince1971onlyamountedto
75mu.a.
4*Foodaid
Therateofpaymentofadvances topayingdepartments andagencies
continues tobefairlyslow;ithasnotspeededupduringthethird
quarter.Paymentscoveringthefirsttenmonths(87.4mu.a.)
represent onlyiCffooftheappropriations available forthefinancial
year.Expenditure isexpected toincrease overthenextfewmonths
inthissectortoo(15to20mu.a.permonth).Requirements at
30September 1976wereestimated at99*9mu.a.
AsinthecaseoftheEAGGFGuarantee Section,theamountsadvanced
totheMemberStatesforfoodaidcorrespond tothecommitments ,
whichareregularized andfinallychargedsubsequently ,aconsiderable
balancebeingdealtwithinthefollowing year.
5*Developing countries :financial andtechnical cooperation
Provision ismadeinthe1976Budgetforappropriations totalling some
30.6mu.a.tofinancemeasurestohelpdeveloping countries .By
30September 5*22mu.a.hadalreadybeenspent,including 1.66mu.a.
fromappropriations carriedover.

-9-
6oEmergency measures toassist thecountries most severely
affected bythe crisis
The1976 Budget includes noappropriations forsuch measures .
There isonly a"balance ofsome 14mu.a .carried over from 1975 -
Payments totalled 11.06mu.a.at30September 1976 against the
Commission 'sestimated requirements of12mu.a .Theavailable
appropriations will probably beused upduring thethird quarter .
7.Flat-rate repayment of10% ofownresources
These payments depend ontheamount ofownresources collected ;
considerations relating totheonealso apply totheother ,
particularly asregards the estimates .
Because ofthetime which elapses before ownresources arepaid
over (45days )andalso before the10%flat-rate payment ismade
totheMember States (twoweeks toonemonth ),at30September 1976
thepayments made against theappropriations forthefinancial year
totalled only 237»5 ®u.a .The sumof104.47 mu.a .hadbeen paid
asatthe same date inrespect oftheamounts established inthe
fourth quarter of1975 andpaid over inDecember 1975 andJanuary
andFebruary 1976 .Thetotal payments areslightly lower than the
estimates ofexpenditure asat30September 1976 (345»1 mu.a.).

c
STATEMENT ONTHEITTPLET-TEHTATI ONOFTHEBUDGET FOR1976
Statement ofpaymentsasat30June1976 .f000u.a
I =–~ IAppropriations1 Payments Percentageused 1
fortne
financial year !carryovers |Itorthe
[financial year!carryoversforthe
financial year1carryovers 1
L_ : I "• IbL2 id I1o if
Commission administrative and
operational expenditure!
fa)Titles1-4(excluding Chapters 29and33)
(b)OtherInstitutions
(c)Research andinvestment expenditure
(Chapter33)401360
127.755
|13518352948.
7314
22422226981
86943.
5813720700
2
14.10855.31%I
64•
43,01%I39.09%
37%
62.92i
Title5 "•'
■'
|.(a)EuropeanSocialFund 441.000 ■508794 1959 108438 0.44i21.31$
(b)ERDF •• 300000 59332 16919 55175 5.64i92.99i
I(c)Friuli j'■60000 .
EA.GGF:
(a)Guarantee Section
(b)GuidanceSection5835270
325000332853?
802322-'45446514
445 8029277.88£4j
0.14% 10.01%
IDevelopingcountries
. ., 1- I''
(a.)Foodaid * |
lb)Financial andtechnical cooperation
(c)Emergency measures289,630
30622'64828'
1988
1419794352
3673 1662
'1105726
12.01£.62%.
83.60%
77.88%
Ownresources
lOforefund ,
Reserve fundI
502.832
21958104526 237502
M \"104467|>47.23i99.94t
Totaltobefinanced 8:470610 19715245I84624 395899__^J
Dataasat23September
Paymentsagainstappropriations forthefinancialyearcorrespondtoamountsmadeavailabletotheInstitutions andalsocover
tcarryovers .
^Advancesmadetothepayingdepartments andagenciesin1975 J10''finallychargedby31December.
4Thesumsrecordedincolumn"c"correspondtotheadvancesmadetothepayingagenciestocoverexpenditure asat30July1976.
5Thesumrecordedincolumnlrb"includesallthecarryovers intheGuidanceSectiontobefinancedinaccordance with"the
Decisionof21April1970,butthepercentageiscalculated onlyonthebasisoftheamountscarriedoverfrom1975fwhichtotal
223*8mu.a#
Thissumincludesadvancepaymentsandpaymentsagainstcarryover#

Statement ofrevenuefor1976
(asat30September 1976)inu«a«
EstimâtedrevenueΓRevenuecollected Percentage collected
1.Miscellaneous revenue
-connected withEuratomactivities
–other
2.ECSCcontributions
3»Euratomcontributions (complementary programmes )
4.PaymentsbytheMemberStates?
I.ownresources for1975
II.contributions asdutiescollected 1975
III.cashadvances :
at31August1976 1646721622
paymentsSeptember 22813%027
1874859649
IV#ownresources :at31August(Jan/JuneJ2375021556
Payments September(established .July)
5-Totals:
Contributions
•Ownresources :
including
•customsduties
•agricultural levies
•sugarlevies422861972
27978^35245417000
238337658
18000000
9189453
3210429506
5.028315344
(4117289344)
(803035000)
(107941000)
850973896152505300,
187795242'
13500000
9189453
1045256823
1874859649
2797883528
(2258232041).
(482276596)
(57374891)
593098999546.24$
1Q.11$>
75--$
100,-%
58.52V
55-64V
54.841A
60i05V.53.15tf
57.41%6
IncludingthesecondSupplementary Budget#
^Thissumcomprisesonlyrevenuecollectedat31August1976(Commission).
^AdvancesauthorizedtocovertheperiodJanuary-October.
^Amountscollectedoversevenmonths. .
^Thissumdiffersfromtotalappropriations authorizedasshowninthestatementofpayments,sincein
1976Budgetthereisasurplusofapproximately 39mu.a.ofrevenueoverexpendiur.
^Percentagecalculatedwithouttakingaccountofamountscollectedinrespectof1975(points4Ian

Coverage oftheCommission 'scashrequirements -September 1976
inbu.a.
iPayments I
-Septe
|Month"]imber
Cumulative
[figure |Forecasts jAppropriations
forthe
financial yearI 1
[Expenditure
– •asat
31June
1976October |– 1
i•November ]r^ri^«rvTCarryovers
" H
! 1 ! 1; H
I1«Researchandinvestment 3M0 10 8° 10 !
i90i
loi j135.2 22.42
!2»EuropeanSocialFund |82.99 2513° 35 165 50 215 |441.- j353.96
3.ERDF ■ 50.33 3° 100 30 13° 50lSo j300.- 59.33
4.EAGGP :
(GuaranteeSection Guidance Section3.231.36
48.10473 !
10II4143.6
I75500 j
204643.6
95600
205243.6 |
115 !i
5.160.3 !
325.- !332.15 !
223.81
15»Administrativeexpenditure (Titles1-4') 164.99 25270 25 295 301
I
325 I421.2 52.95
I6.Advances–otherInstitutions i74.59 10 110 i° 120i°j!30 127.8 7.31
J7.Poodaid 64-97 6.582.5 I!5 97.5 20 117.5 237.2 64-83
I8.Refund– i1
1 I
IlOfoofownresources 221.62 j"2345-1 41 386.1 41 427.1 429.2 104.53
9.Ehergency measures 6.05 40 12 1 13 13mm
1 : !3993.45 I631.5 !p348.2 !Lf2Z I6035.2 I
I!832 I
I II6867.2 I
I Ij7576.9 ■|:
! r
Thisisthehalanoeofadvancepaymentsmadein1975andBtillto"beregularized ;doesnotgiverisetocallsonfunds.
Including 312,8mu.a.againstcarryovers .
Thistablewasdrawnupon29July1976and-isbasedonthefirstSupplementary Budget*