ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(76)635
Vol.1976/0191

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(76)635final.
Brussels.3January1977*
SETTINGUPOFTHECOURTOPAUDITORS
)
(Communication from-theCommissiontotheCouncil)
t•
COM(76)635final.

The Court ofAuditors has not however been created toconstitute !
!
asimple extension (under amoraprestigious name )oftheexisting j
control "bodies .Ithasbeen conceived inaninnovatory spirit to j
bring about aqualitative change from thecurrent situation . }
ι
ι
b)Thecontrols ofth®Court ofAuditors will beexecuted inconnexion
with theactivities ofCommunity institutions especially those up
th®CoramiBsionf they should ,however ,also extend ,andtoagrea- j
terdegree than hitherto totheMember States ,
©)Intheterms ofarticle 10ofthedecision ofth®Representatives
oftheGovernments oftheMember States relating totheprovisional
setting upofcertain services ofth®Communities ,"theGovernment®
oftheMember States are ready toplace ortotransfer to
Luxembourg other community bodies orservices particularly inthe
I
financial sector insofar astheir ability tofunction pr©p®rly is
not impeded . ■ ,
Thss© considerations when taken together ,espeoi?&ly ifthey arepla­
ced inth®larger political context ,,would seem toargue fop
Luxembourg being chosen , !
i
Financial arrangements formembers ofthe Court ofAuditors
Inth©terms oftheTreaty ofthe22July I975 »""theCouncil acting
byqualified majority shall determine thooondit 'onsofemployment
especially with regard tosalaries ,allowances andpensions ofthe
president andofmembers ofthe Court ofAuditor *.Itshall determine
equally ,acting bythesame majority ,alloftheallowances taking
theplace ofremuneration ".
Indetermining thefinancial arrangements oftheCourt ofAuditors ,
theCouncil ma^rwish totake into account thefollowing considera­
tions s
a)Theremuneration must besuch toallow theselection offirst
class people .
b)Since th©Court ofAuditors hasarank higher than that ofthe
'Audit Board ,itwould benormal that theremuneration ofit®mem­
bers waslikewise higher th&ra that ofth®memoirs ofth®Audit
Board .

-3»
©)TheTreaty ofthe22July 1975i&ysdown fchapsraonal' position of
themembers oftheCourt ofAuditors onthemodel ofthat ofthe
judges ofthe Court ofJustioe .
3»First budgetary resources oftheCourt ofAuditors
TheCourt ofAuditors will need ofbudgetary resources from themoment
itissetup.Theappropriations atthedisposal oftheAudit Board
will notbesufficient .Such will beparticularly thecase ifthe
Court ofAuditors comes intooperation during thffirst halfof1977 .
Infact onthat assumption themandate ofthemembers oftheCouncil
Board will notcome toanendimmediately (art.£8oftheTreaty of
the22July 1975 ).
Forpractical reasons thefirst budgetary resourpes oftheCourt of
Auditors must beapproved without itsprior intervention .
TheCommission considers that thefirst "budget "oftheCourt ofAu­
ditors must have regard toabasic principle :thebudget must invoid
anticipating theeffective organisation oftheCourt ofAuditors .The
first "budget "must therefore beanincomplete budget ,abudget which
puts nomore financial means atthedisposal ofitsmembers then use
needed tostart work .Theadditional means ,which would permit the
definitive organisation ,must come frombudgets (ifnecessary ,sup­
plementary ones )proposed bytheCourt ofAuditors itself .
Thefirst budgetary resources oftheCourt ofAuditors could useful­
lycome fromaglobal ,provisional amount which thebudgetary autho­
rities would introduce inaspecial section ofthecommunities bud­
get (forthereasons ,seethefollowing justifications ).
*Adaptatio noftheFinancial Regulation andoftheStaff Regulations
Atthetimeofthesignature oftheTreaty ofthe22July 1975 ,it
wasnoted intheminutes oftheCouncil that theCommission will in­
troduced assoon aspossible twoproposals toamend respectively the
^relevant dispositions oftheFinancial Regulation ,theStaff Regula­
tions ofofficials andtheConditions ofEmployment ofother servants ,
inorder toassimilate explieitcly theCourt ofAuditors toaninsti­
tution torthepurp© s®aofapplying that legislation *
*«•A•

-A-
Theproposal toamend theFinanoial Regulation wasintroduced in
June 1976 (doc.R/lys/l6(fin346).Itwill berecalled that this
| proposal provides inpartioular that theCouncil Board Bhould draw
upaforecast ofexpenditure andthat thebudget should allooate a
! special section toitonthe same footing asfortheEuropean Parlia­
ment .theCouncil ,theCommission andtheCourt ofJustice .
Theproposal foramending theStaff Regulations pill besubmitted
before theendof1976 •
III .CONCLUSIONS
Before theTreaty ofthe 22July 1975 comes into force
-thegovernments oftheMembers States must determine bymutual agree­
ment theseat (provisional looale )oftheCourt ofAuditors ,
-theCouncil must determine thefinanoial arrangements forthemembers
oftheCourt ofAuditors ,
-thebudgetary authorities will determine the first finanoial resources
i ofthe Court ofAuditors .
TheCommission will ,before theendof1976 ,propose amendements tothe
Staff Regulations soastoassimilate the Court ofAuditors toaninsti -
!
tution .