27.6.81 Official Journal of the European Communities No C 158/7 
drainage shall be limited to an eligible expenditure of 
not more than 30 million ECU. 
2. The expenditure on arterial drainage referred to 
in paragraph 1 may serve to complete works already 
foreseen within the framework of Directive 
78/628/EEC on a programme to accelerate drainage 
operations in the less favoured areas of the West of 
Ireland ('). 
Article 3 
1. The expenditure by the Community on the 
measure referred to in Article 1 (1) shall be limited to 
50 % of the expenditure by the Member State. 
However, the Community contribution to field 
drainage may not exceed 425 ECU per hectare. 
2. This measure shall cease on 31 December 1986. 
(') OJ No L 206, 29. 7. 1978, p. 5. 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Coal and Steel Community, and in 
paritcular Article 78 h thereof, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 209 thereof, 
Having regard to the Treaty establishing the 
European Atomic Energy Community, and in 
particular Article 183 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, Article 4 
1. The provisions of Article 7 (1) of Regulation 
(EEC) No 729/70 on the financing of the common 
agricultural policy shall apply by analogy to 
Commission decisions in relation to the financing of 
this measure. 
2. Applications for reimbursement shall relate to 
expenditure by Ireland in the course of one calendar 
year and shall be submitted to the Commission before 
1 July the following year. 
3. Detailed rules for applying this Article shall be 
adopted by analogy according to the procedure laid 
down in Article 13 of Regulation (EEC) No 729/70. 
Article 5 
This Regulation shall enter into force on the third 
day following its publication in the Official Journal of 
the European Communities. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
Having regard to the opinion of the Court of 
Auditors, 
Whereas the conciliation provided for in the Joint 
Declaration of 4 March 1975 by the European 
Parliament, the Council and the Commission (') 
has taken place within a Conciliation Committee; 
Whereas Article 107 of the Financial Regulation of 21 
December 1977 (2), as last amended by the Financial 
Regulation of 16 December 1980 (3), requires the 
said Financial Regulation to be examined by the 
European Parliament and the Council in the light of a 
proposal from the Commission; 
(') OJNoC 89, 22. 4. 1975, p. 1. 
(2) OJNoL356, 31. 12. 1977, p. 1. 
(') OJ No L 345, 20. 12, 1980, p. 23. Proposal for a Financial Regulation amending the Financial Regulation of 21 December 
1977 applicable to the general budget of the European Communities 
(Submitted by the Commission to the Council on 15 June 1981) 
NoC 158/8 Official Journal of the European Communities 27.6.81 
Whereas the general budget of the European 
Communities has increased in size over the years and 
whereas it is now the centre of attention at 
Community level; 
Whereas, as far as appropriations falling within the 
present Section III of the budget are concerned, the 
time has come to introduce a more uniform and 
rational presentation, to ensure political transparency 
of appropriations and to increase the number of 
headings available; 
Whereas, to this end, the present Section III should 
be reserved for staff and administrative appro­
priations; and a new Section VI introduced for 
operating appropriations; 
Whereas the provisions of the Financial Regulation 
should be amended to allow for the creation of a new 
Section VI, 
HAS ADOPTED THIS FINANCIAL REGULATION: 
Article 1 
The Financial Regulation of 21 December 1977 is 
hereby amended as follows: 
1. Article 12 (2) (b) is replaced by the following: 
'(b) as regards the two Commission sections: 
— a definition of the policies justifying the 
request for appropriations, 
— an explanation of the changes in appro­
priations from one financial year to the 
next, 
— a detailed statement on borrowing and 
lending policy.' 
2. Article 12 (3) is replaced by the following: 
'Each of the sections of the preliminary draft 
budget shall be preceded by an introduction 
prepared by the Institution concerned. 
The Commission shall prepare a single intro­
duction to its two sections.' 3. Article 15 (1) is replaced by the following ('): 
'1. The budget shall consist of: 
— a general statement of the revenue of the 
Communities, 
— separate sections subdivided into statements of 
revenue and expenditure of the European 
Parliament, the Council, the Commission, the 
Court of Justice and the Court of Auditors. 
The Commission shall have one section for 
staff and administrative appropriations, and 
one section for operating appropriations. The 
revenue and expenditure of the Economic and 
Social Committee shall be entered in the 
section dealing with the Council and 
presented in the form of a statement of 
revenue and expenditure, subdivided in the 
same way as the sections of the budget and 
subject to the same rules.' 
4. Article 15 (5) is replaced by the following: 
'5. A statement of revenue and expenditure in 
respect of the Office for Official Publications of 
the European Communities, drawn up in 
accordance with Article 118 (2) (of the proposal 
of 12 December 1980 amending the Financial 
Regulation) (2) shall be attached to the 
Commission section relating to staff and 
administrative appropriations.' 
5. The first subparagraph of Article 16 (2) shall read 
as follows: 
'(2) in the two Commission sections and the 
section for each of the other institutions:' 
6. Article 21 (10) (of the proposal of 12 December 
1980, amending the Financial Regulation) is 
replaced by the following: 
'(10) For the purposes of this Article the two 
Commission sections shall be treated as a single 
section.' 
7. In Article 21, paragraph 10 (of the proposal of 12 
December 1980 amending the Financial Regu­
lation) becomes paragraph 11. 
8. The first paragraph of Article 87 is replaced by 
the following: 
(') This amendment also applies to Article 15 (1) of the 
'borrowing/lending' proposal of 15. 6. 1978. 
(2) Article 103(2) of the Financial Regulation of 21. 12. 
1977. 
27.6. 81 Official Journal of the European Communities NoC 158/9 
'The appropriations relating to research and 
investment shall be entered in a special chapter in 
the Commission section relating to operating 
appropriations.' 
9. The introductory sentence of the third paragraph 
of Article 89 is replaced by the following: 
'The following shall be attached to the 
Commission section relating to operating appro­
priations:' 
10. The first subparagraph of Article 118 (2) (of the 
proposal of 12 December 1980 amending the 
Financial Regulation) (') is replaced by the 
following: 
'The appropriations for the Office, the total 
amount of which should be entered under a 
special budget heading within the Commission 
section relating to staff and administrative appro­
priations, shall be set out in detail in an Annex to 
that section. The appropriations shown under this 
specific budget heading may be transferred in accordance with the conditions set out in Article 
21.' 
11. Article 118 (4) (of the proposal of 12 December 
1980 amending the Financial Regulation) (2) is 
replaced by the following: 
'4. Each Institution shall, for guidance, enter 
in its section of the budget a pro forma appropri-
tation corresponding to the services which it 
expects the Office to render to it during the 
financial year concerned. The Commission shall 
enter this appropriation in its section relating to 
staff and administrative appropriations.' 
Article 2 
This Financial Regulation shall enter into force on 
the third day following the date of publication in the 
Official Journal of the European Communities. 
It shall be , binding in its entirety and directly 
applicable in all Member States. 
(') Article 103(2) of the Financial Regulation of 21. 12. (2) Article 103 (4) of the Financial Regulation of 21. 12. 
1977. 1977.