ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(81)339
Vol.1981/0108

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COMMISSION OFTHEEUROPEAN COMMUNITIES
GENERALBUDGETFOR1981
SECTIONIII-COMMISSIONCOM(81)339 final
Brussels-22ndJune1981
TRANSFER OFAPPROPRIATIONS No18/81
(Non-compulsory expenditure )
COM(81)339final/■
ii

GENERALBUDGETFORI98I
SECTIONIII-COMMISSION
TRANSFEROFAPPROPRIATIONS Nol8/8l
(Non-compulsory expenditure )
ECU
FRCMCHAPTER100-PROVISIONALAPPROPRIATIONS10.000.000
TOCHAPTER28-SUBSIDIES FORBALANCING BUDGETS
Artiole289–EuropeanSchools
Item2890
Item2891
Item2892
Item2893
Item2894
Item2895
Item2896
Item2897–BrusselsI
\
-Luxembourg
-Mol
-Varese
-Karlsruhe
-Bergen
-BrusselsII
–Culham2.380.900
1.941.000
I0IO8.8OO
1.309.800
847.500
671.200
1.350.400
390.400
10.000.000 10.000.000
TheFinancialControllerapproved "thisproposalon15,6.1981xnaccordance
withArticle2l(4)oftheFinancialRegulationandcertifiedthatthe
appropriations areavailable.

QHOUMjS
WhenitadoptedtheI98I"budget,Parliamentreducedtheappropriations
enteredinArticle289forsubsidiesforbalancingthebudgetsofthe
^EuropeanSchoolsbyatotalof10.000.000 ECUandplacedthisamountin
reserveinChapter100.Indoingso,Parliament showedthatitshared
theconcernexpressedbytheCourtofAuditorsthattheEuropeanSchools
shouldadoptareliableandefficientinternalcontrolsystemandamore
advancedaccounting system.
Becauseofthis,theBoardofGovernorsoftheEuropeanSchoolsheldan
extraordinary meetingon30January1981anddecidedtocommissionan
experttoundertakeaninvestigation overaperiodofoneyear®This
expertistovisitalltheEuropeanSchools
(a)toexaminethieraccountingproceduresand
(b)tocheckthatthefinancialandadministrative regulationsareimplemented
correctlyandconsistently .
Thisexpertwillalso
(a)drawupamanualofaccountingproceduressettingoutindetailfor
theEuropeanSchoolstherulesfor
-theimplementation ofthebudget,
-theexecutionandrecordingoffinancialoperations,
-theoverallpresentation oftheaccountsj
(b)submittotheBoardofGovernorsinDecember1981aninterimreport
onhisfindings;
(c)drawupattheendofhisworkareporttotheBoardofGovernorssetting
outforeachschooltheerrorsintheapplication ofthecurrentfinancial
andadministrative regulations ;
(d)proposeanynecessaryamendmentstotheFinancialRegulation.
HeistohaveaccesstotherecordsoftheEuropeanSchoolsandreceivein
eachSchoolwhateverassistanceherequires.
HisreportwillgivetheBoardofGovernorsanoverallviewofthetypeand
scaleofthemistakesbeingmadeintheEuropeanSchoolsandpermititto
takeappropriate stepstocorrectthese.

-2-
Theexpert,secondedfromthegovernmentofoneoftheMemberStates,
beganworkon1April1981andsowastosubmithisfinalreportby
31March1982.
Atitsmeetingon21and22May,theBoardofGovernorsconsideredthis
matteragain.Sothatitcandiscusstheexpert*sreportatitsnext
meeting,whichistobeheldinDecember1981,itbroughtthedatefor
thepresentation ofthereportforwardto1November1981.Thiswill
allowittotakethemeasuresrequiredtomakegoodanyshortcomings
considerably earlierthanoriginallyexpected.
Thetransferof10.000.000 ECUfromChapter100tothevariousbudget
itemsisthereforerequestedsothateachschoolcanhavethefundsit
needs.TheBoardofGovernorshastoldtheCommissionthatifthese
appropriations arenottransferred theschoolswillhavedifficulties
infunctioning duringthesecondhalfofthisyear.
ThereportoftheCommitteeonBudgetaryControl(rapporteur :MrKellett-Bowman )
onbudgetarycontrolintheEuropeanSchoolsisalmostreadyforsubmission
\toaplenarysessionofParliament (theadoptionofthereportisanitem
ontheagendaofthemeetingoftheCommitteeonBudgetaryControlfixed
for17June).
Theremarktopoint14ofChapter100providesthat"10.000.000 ECUofthe
subsidyfortheEuropeanSchoolswillbetransferredtothelineafter
adoptionofthereporttobepresentedbytheCommitteeonBudgetaryControl
onthemanagementoftheappropriations underthisarticle".Itshould
thereforebepossibletoreconcilethetimetablelaiddownbythe
budgetaryauthoritywiththeneedforappropriations expressedbythe
BoardofGovernorsoftheEuropeanSchools.

STATEKENT GFAPPROPRIATIONS UNDERCHAPTER100
ON9JUNS1981
1.Totalallocation
2oAppropriations transferred
3.Appropriations beingtransferredAppropriations
forcommitmentAppropriations
forpayment
4O7.O79.OOO
6.986.000
13*430,000369.Oi9.OOO
6.686.000
8.920c000
4»Appropriations availableinChapter100386.613.OOO353.413.OOO