18.6.83 Official Journal of the European Communities No C 160/9 
COURT OF AUDITORS 
OPINION No 5/82 
of the Court of Auditors of the European Communities on a proposal for a Council 
Regulation amending Regulation (EEC) No 2744/80 establishing supplementary measures 
in favour of the United Kingdom 
THE COURT OF AUDITORS OF THE 
EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community and in particular 
Article 206a (4) thereof; 
Having regard to Council Regulation (EEC) No 
2744/80 establishing supplementary measures in 
favour of the United Kingdom ('); 
Having regard to the proposal for a Regulation 
amending Regulation (EEC) No 2744/80, submitted 
by the Commission to the Council on 12 November 
1982, 
Having regard to the request for an opinion on that 
proposal for a regulation, submitted to the Court of 
Auditors by the Council on 24 November 1982, 
Whereas, as a general consideration, it is doubtful, in 
view of the close proximity of the end of the financial 
year on 31 December 1982, whether it will be 
possible for the special multiannual investment and 
research programmes to be submitted and studied by 
that date, notwithstanding that this is a condition 
precedent for payment of the Community's contri­
bution before the end of 1982, as laid down in point 
7 of the proposed Regulation; 
Whereas, as already emphasized in an opinion of 3 
July 1980 (2) on a proposal that led to the Regulation 
establishing supplementary measures in favour of the 
United Kingdom, the payment of the balance of the 
Community's participation should not be made until 
the Member State concerned has certified completion 
of the special programme and the cost of the work; 
Whereas payment of the whole of the Community 
contribution immediately upon adoption of the 
decision fixing that contribution should not absolve 
the Member State concerned from accountability, nor 
(1) OJ No L 284, 29. 10. 1980, p. 4. 
(2) OJ No C 233, 11. 9. 1980, p. 7. reduce the length of time during which the 
documents in support of expenditure must remain 
available to the Commission nor, if a sub-programme 
has not been implemented in conformity with the 
provisions, prevent the sums already paid being 
transferred to other sup-programmes or, if no other 
such sub-programmes are available, being recovered, 
HAS ADOPTED THE FOLLOWING OPINION: 
1. In view of the fact that Article 1, point 7, of the 
proposed Regulation provides for payment of 100 % 
of the Community's contribution as soon as the 
decision fixing the Community's financial contri­
bution to the annual tranche of expenditure on each 
sub-programme has been taken, before the end of 
1982, the Court wishes to recall its opinion of 3 July 
1980 on the proposal for a Regulation instituting 
supplementary measures in favour of the United 
Kingdom (2), in which it was emphasized that the 
transfer of the balance of the Community's parti­
cipation should be effected at the request of the 
Member State concerned after the latter has certified 
completion of the special programme and the cost of 
the work. 
The Court considers that the same solution should 
even be adopted for the supplementary measures 
relating to 1982, since it is the only solution likely to 
ensure that Community funds are properly used. 
2. Should it nonetheless be necessary to retain the 
provisions of Article 1, point 7, of the present 
proposal for a Regulation, they could not in any 
circumstances lead to the Member State concerned 
being absolved from its obligation to account for the 
use of Community financial assistance received under 
the supplementary measures relating to 1982. 
It would therefore be advisable to add to Article 6 (2) 
of Council Regulation (EEC) No 2744/80 a 
provision stating that the report to be submitted by 
the Member State must include a certificate of 
completion of the various sub-programmes and an 
analysis of the work and the costs. 
The documents in support of expenditure or certified 
copies thereof referred to in Article 6 (1) of the said 
No C 160/10 Official Journal of the European Communities 18.6.83 
Regulation, should be made available to the 
Commission for a period of three years after 
submission of the report. 
Moreover, in the event of one or more sub-
programmes not being implemented in conformity 
with the provisions, the possibility, also referred to in 
Article 6, of transferring sums already paid to other 
sub-programmes or, if no other such sub-programmes 
are available, of recovering those payments, should be 
explicitly provided for, even for the supplementary measures relating to 1982 for which 100% of the 
payment would already have been made upon 
adoption of the decision fixing the Community's 
contribution. 
Done at Luxembourg, 16 December 1982. 
For the Court of Auditors 
Pierre LELONG 
President