ARCHIVES HISTORIQUES
DELACOMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (77)59
Vol.1977/0025

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Conformément aurèglement (CEE, Euratom) n°354/83 duConseil du1erfévrier 1983
concernant l'ouverture aupublic desarchives historiques delaCommunauté économique
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concerning theopening tothepublic ofthehistorical archives oftheEuropean Economic
Community andtheEuropean Atomic Energy Community (OJL43,15.2.1983, p.1),as
amended byRegulation (EC, Euratom) No1700/2003 of22September 2003 (OJL243,
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InÜbereinstimmung mitderVerordnung (EWG, Euratom) Nr.354/83 desRates vom 1.
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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(77)59 final
Brussels ,10March 1977
As /***./Ν ' -Α
-::V "tKl
AMENDED PROPOSAL
inaccordance with Articles 149/EECand119/EAEC ,
foraCouncil Regulation (ECSC ,EEC,Euratom )
amending theFinancial Regulation of25April 1973
applicable tothegeneral budget oftheEuropean
Communities
(submitted totheCouncil bytheCommission )
COM(77 )59final

EXPLANATORY MEMOEAflOtIM
Atitssittingof14December 1976,theEuropean Parliament
adoptedaresolution embodyingitsopinionontheproposal
fromtheCommission totheOounoilforaRegulation amending
theFinancial Regulation of25April1973.Inthisopinion
Parliament suggestscertainamendments totheproposal from
theCommission .
TheCommission feelsthatmostoftheamendments proposedty
Parliament donotwarrantanyobjeotion onitspart,andthat
theymaybeincorporated astheystand.Theseamendments concern *
(i)therecitals,
(ii)Articles1(2),3,4,5,6(1),(2)and(5),7,8,12,13,
17,23,24,27,31,42,73,75,81,85,90,91,92, 9
93,94,95,98(2),107,113and119oftheFinancial
Regulation of25April1973,
(iii)newArticleprovidingforthere-examination ofthe
Financial Regulation everythreeyears*
Theseamendments wouldimprovetheinitialdraftwithoutimpairing
itsstructure .
Ontheotherhand,theCommissionfeelsthatithastoexpress
oertainreservations ,orgivepreference totheinitialtextofits
draftregulation ,asregardssomeArticlest
(ft)AmendmenttoArtiole6(2)anddeletionofArticle27.
Asregardsresources,theCommission'sproposal,basedonthe
"cashbudget"concept,providedthat"therevenueofafinancial
yearshallbeenteredintheacoountsforthatfinancialyearon
thebasisoftheamountscollectedduringthefinancialyear"and
thattheownresourcespaid(bytheMemberStates)shallbecredited
tothecurrentfinancialyearregardlessofthedateofestablishment .
TheEuropeanParliamentendorsestheAuditBoard'ssuggestionthat
the"financialyeartheory"beapplied.ThewordingadoptedV
Parliamentthereforestatesthat"therevenueofafinanoialyear
shallbeenteredintheaccountsforthatfinanoialyearonthe
hasiaofentitlements recordednptoandinoludlag31December".

TheCommission basically shares theEuropean Parliament 's
viewpoint ,buthastoweigh upthefinancial management
implications .Itistherefore examining these inconjunction
with thefinancial andteohnioal authorities intheMember States
inorder tofind asolution whioh issatisfactory from the
finanoial management angle *
(b)Amendaient toArticles 1(3)96(3)»«nd16(2).
Article 1(3)ooncerns theintroduction ofadistinction in
thebudget between appropriations forcommitment and
appropriations forpayment ,Article 6(3)with theutilization
andmaintenance ofappropriations andArticle I6(2)(b )with
thebudgetaiy presentation ofappropriations .
TheCommission accepts Parliament *sproposal toreplaoe the
expression "appropriations forcommitment "by"commitment
authorizations ". Thenew term describes the aotu&l nature of
theoperation (basically anauthorization ,through thebudget ,
tooontract anobligation tobecharged toCommunity funds )
better than theword "appropriation "themeaning ofwhich ismuch
less precise andtheuseofwhioh isapotential source of
ambiguity ,particularly when translated into other Community
languages .With theexpression "commitment authorization "
replacing "appropriation forcommitment ",itwould seem preferable
toretain thewording initially adopted bytheCommission for
these three Artioles .
There isnobasio contradiction between therespective texts
proposed tyParliament andtheCommission .However ,theadvantage
ofkeeping theCommission *stext isthat itwill permit amore
logical sequence forthethree Artioles inquestion aswell as
greater consistency andclarity .Furthermore ,bykeeping tothe
original wording ofArticle 6(3),theCommission will ensure that
theunused appropriations forpayment arestill treated "globally ",
oneofthefundamental aspects ofthenewsystem proposed ,which
implies greater rigidity asregards commitments butcalls formore
flexibility asregards payments ,theinevitable outcome ofcommitments .
(o)Amendment toArticle 21:Transfer ofappropriations .
Paragraph 2,whioh Parliament proposes todelete ,makes provision
fortheadjustment ofappropriations forpayment ,andshould be
retained inorder toprovide greater flexibility intheutilization of
appropiat ions forpayment .Retention ofparagraph 2means that
paragraphs 3&nd4should also boretained ,toensure that thetransfer
provisions areworded asclearly andconsistently aspossible .

-3-
(d)Article85a:BtaffoftheCourtofAuditors.
TheEuropean Parliament suggeststhattheproposalforan
amendment incorporate thepresentArticle85asArticle85a.
ThisArtiolestipulates thatthemembersoftheAuditBoard
shallaotcollectively andthattheymayseekassistance from
staffwithinthelimitslaiddownandmadeknowntothe
authorities inwhoseorganization theyaretocarrycattheir
work.
Theprovisions regarding staffseemto"beinkeepingwiththe
prerogatives oftheCourtofAuditors andhave "beenincluded
intheamendedtext,huttheprinciple ofoollegial action
has"beenomitted,asitwasaffirmed bytheTreatyof
r
22July1975foronlyoneact,adoption oftheannualreport.
Thisreflected thewishtoleavethematteropensothatthe
Courtitselfcoulddecideonitsmodusoperandi.Tomake
provision hereandnowintheFinancial Regulation for
collective action "bytheCourtofAuditors would "beto
anticipate thedeoisions tobetakeninitsrulesof
procedure.Itwastherefore impossible toinoludethefirst
twoparagraphs oftheexistingArtiole85intheCommission *s
amendedproposal.
(•)NewAxticie92a*MakingavailabletotheEuropeanParliament
byallinstitutions andallstaffoftheEuropean Coraaunities
ofanydocuments andinformation whichParliament callsforin
theoontextofitsexerciseofcontrolofthegeneralbudgetof
theEuropean Communities .
Thisadditional ArticlehasclearlybeenproposedlyParliament
asaresultofthediscussions onthe"malt"issueandthedraft
motionofcensure® TheCommission'sviewpoint wasgivenduring
thesodisoussion& .Itseemsunacceptable' tooreateanobligation
toprovide"arydocuments "withoutfirstdefiningthescopeof
theword"dooumftrrfc^makingrequisite provision forseoreoyin
theareaswherethisisrequired sbanking,competition ,Bur&tom,
etc*,andconsolidating themilesguaranteeing thecomplete
independence cfthafinancialcontrollers oftherespective
itutiocs«&twouldtfcarsfor *}30312ols&rtfc&'Sthewordfj'S1of
*bea&wArticle tu&ygonofatherthanto.r^quirathe
provisioncf"asyisxfoxmtioa® whichth#Kwopaaa?terUsoa& ?^Hs
tor,.

-4-
(f)Amendment ,toArtiole98(5)1Non-deduction ofCommunitytaxfrom
thestaffexpenditure account (researohappropriations ).
Parliaments proposal todeletefromthefirstsubparagraph of
paragraph 5"thephrase"afterdeduction oftheCommunity tax"
wouldmeanthatthetaxdeducted fromthepayofresearchstaff,
whichisnowregarded asaresource forthestaffappropriation
account (the"staffexpenditure account"intheproposal),would
infuturebeoredited tothestatement ofrevenueinthebudget.
Furthermore ,assignment totheappropriation accounts andresearoh
objectives ofexpenditure provisionally chargedtothestaff
expenditure accountwouldentailadditional chargesrelating to
thistax,ultimately oreating :additional requirements asregards
theprograiMEO allocations whicharenowcalculated netoftax.
Itwouldtherefore seem ■preferable tokaopthepresentsystem
withoutprecluding ,atalaterdate,whereappropriate ,the
possibility oftheEuropean Parliament Ssproposed aaiecuJffioa-fc being
incorporated intheforthcoming revision ofthaprovisions ooxio&raiixig
rosearoh andinvestment appropriations .
Theamendeddraftregulation isaccompanied bytwoworking
papersdesigned tomakethetexteasiertounderstand i
(i)atablelistingtheproposed amendments ,
(ii)paralleltextscomprising thaFinancial Regulation of
25April1973,theCommission^initialdraftandthe
finaldraftamendedineooordance withArtioles 149/EEC
andII9/EAEC.

AMENDED PROPOSAL
inaccordanoe withArticles149/EBOandII9/EAEC,
foraCouncilRegulation (ECSC,EEC,Euratom)amending
theFinancial Regulation of25April1973applicable
tothegeneral "budgetoftheEuropean Communities
THECOUNCIL OPTHEEUROPEAN COMMUNITIES ,
HavingregardtothoTreatyestablishing theEuropeanCoalandSt^,elCommunity,«r<4inparticular Article78fthereof;
HavingregardtotheTreatyestablishing theEuropean Eoosooio Coqpunity,andin
.particular Article209thereof ;
HavingregardtotheTreatyestablishing thoEuropeanAtoaioEnergyCcmarunity,andinparticular Article 183thereof;
Havingregardtotheproposal fromtheCommission ;
HavingregardtotheOpinionoftheEuropean Parliament ;
WhereastheTreatyof22July1975amendedoertainfinanoial' provisions ofthe
jTreatiesestablishing theEuropeanCommunities andoftheTreatyestablishing a
jSingleCouncilandaSingleCommission oftheEuropeanCommunities ;andwhereasy
jinthelightoftheseamendments changesneedtobemadetotheprovisions ofthe
s5,FinancialRegulationrelatingtotheadoptionofthebudgetandthemeasurestob®
jtakenif,atthebeginningofabudgetyear,thebudgethasnoty^tbeenadopted!
Whereasaccountshouldalsobetakenofthechangeddistribution ofthepowers
ofthetwoinstitutions whichholdthebudgetary authority "byamendingthe
provisions concerning transfers torefleotthefactthatboththeseinstitutions ,i.e.theCouncilandtheEuropeanParliament ,areinvolved andthattheCounoil
takesthefinaldecisionontransfersrelatingtoexpenditure resulting
necessarily fromtheTreatiesandactsadoptedinaccordanoe therewith ,andthe
.HiropeanParliament thefinaldecisionontransfers ofallotherexpenditure ;
WhereastheTreatyof22July1975established aCourtofAuditorswhichreplaces
theAuditBoardandtheECSCAuditor;whereas,moreover,theCourtofAuditors
shouldhavethesamestatusasaninstitution inmattersconcerning the
establishment andimplementation ofitsbudget;whereas,however,theFinanoialRegulation shoulddefinemoredearlythejurisdiction andpowersoftheCourt
andthemannerinwhichitshouldexercisethosepowersonceitbeoomes
operational ;andwhereasitistherefore appropriate tostresstheneedto
reviewthatpartoftheFinancial Regulation whichrelatestotheCourtof
Auditors;
whereasthereshouldbeconferreduponalltheInstitutions ther*ghttoapplythepracticescurrentinsomeoftheInstitutions inrespectofth«implementation of
*to whereasinparticularalltheInstitutions shouldbeempowered
™nxeotthemselves anyneoessarytransferswithintheirownbudgetsection|

_2-
whereas inrespect oftheGuarantee Section oftheEuropean Agriqxltural Guidanoe
andGuarantee Pond theCommission should -because oftherequirement that the
account 8beclosed on31Maroh–beempowered too&rry outbetweep 1January and
31Karch ofthesubsequent finr-noial year anytransfer® between oip.aptaro that j&oy
berequired ;whereas pursuant totheprovisions ofRegulation (Ej?C )No2681/74,
itisessential that theCommission Bbould beempowered tomake transfers as
necessary between chapters oftheGuarantee Section oftheEuropej^n Agricultural
Guidance andGuarantee Fund ,andthePood Aidchapter ;
Whereas thedefinition oftheunit ofaccount andthemethods applicable tomaking
conversions between theunit ofaccount andthecurrencies oftheKember States ,
embodied inthetert ofArticle 10oftheFinancial Regulation of25April 1973
arenolonger appropriate tothecurrent international monetary situation ,and
whereas initsreport of4March 1975 "theMonetary Committee took theview that
aunit ofaccount based onabasket ofCommunity currencies would bebeet suited
totherequirements oftheCommunity ingeneral }
Whereas theCouncil hasalready adopted euoh aunit ofacoount toexpress th®aaaunt »
ofaidmentioned inArticle 42oftheACP-EEC Lora3 Convention iij.Decision
Ko75/250/ESd {whereas theCommission oftheEuropean Communities hasadopted the
earns unit ofaccount fortheimplementation ofth®EC3C Treaty inDeoision I
Fo3269/75//^cscJ whereas theeosne definition should beadopted forthepurposes
ofimplementing theESCandEAE'Q Treaties f !
'Whereas itisnecessary toharmonize th®various budgetary procedures currently na&d i
fortheSocial Fund ,theRegional Fund andtheEuropean Agricult )jural Guidance and :
Guarantee Ford ,Guidance Section }whereas itioessential that iphaRs procedures be jbrought inlinewiththegeneral system ;wfceroas ,notwithetanditig ihie 9tre»eition«i I
provisions eras -;bointroduced toenable t-hearrangement© used fo.rthese Fucrds toby {
gradually adapted tothegeneral system } I
1
Whereas adistinction should becade between commitment authorizations and j
appropriations forpaynent inthecase ofprojects lasting several years andthe i
projects towhich euch adistinction applies should bedetermined under the 5
budgetary procedure ? j
Whereas ,inthecase ofresearch andinvestment appropriations ,account should
betaken oftheneed forbudgetary clarity andwhereas aninitial breakdown of
research appropriations byarticle anditem should begiven inaspeoial chapter
ofthesection ofthebudget relating totheCommission |whereas ,moreover gin
thelight oftheexperience acquired inthepreparation andmanagement ofthe
function-orientated budget applicable tothese research anainvestment
appropriations ,thesystem used fortheir functional presentation needs to
berationalized andsimplified ?
Whereas the .Official Publications Office 1carries outwork foralltheInstitutions ,
thus constituting ajoint service ,anditisoonoequent.ly neooso&ry toimprove th®
presentation andimplementation ofthebudget forthis Office |whereas the
appropriations forthe Official Publications Office should "consequently be
entered inanAnnex tothe"Commissi on"section inwhich allthes^appropriations
will beentered under aspeoifio budget heading and-inorder toavoid unnecasaajQr
inflation ofthebudget -theInstitutions should nolonger berequired toBake
payments totheOffice ;
Whereas ,totake aooount ofdevelopments inCommunity activities ,thebudgetary
nomenclature maybechanged each year under thebudgetary .procedure ;
0JNoL104of24.4.1975 »P.35.

_X_
Hhoreao thedefinitive application oftheownresources system from 1January 1978
neoessitates thejaodifioation ofcertain finanoial provisions andtheintroduction
ofnewprovisions inorder toensure theCommunities *finanoial autonomy bythe
assignment ofthetotal Gumofownresources ;
Whereas ,once this finanoial autonomy isachieved ,theeffeoting c;fexpenditure will
nolonger require thecarrying^-ovor ofappropriations whioh had ncjj ;been committed by
theendofthefinanoial year ?whereas theprovision foreuohoar^y-evers ahcruld
therefore beabolished ;
Vhereaa theCommunity must nevertheless beable tomeet the oommittjiento into vhioh
ithasentered ;whereas itisconsequently neoeseary fortheappropriations
corresponding tothese commitments andnotepent during thefinancial yoar tobe
maintained infall tocover these obligations ;
Whereas borrowing hasbeen reoognf.sed asameans offinancing Community activities
andtheprovisions oftheFinancial Regulation oall formodification totake acoount
ofthis possibility ;
Wheras account must botaken oftfyetrends inprioeo ainoo theFinamoial Regulation
of25April 1973waadrawn upandtomodify thewaount# referred to'inArticles 62,64,65and103aooordinglyi
ê ••
HI8Jffiomo KH3 msJUSIGSi .,
Artiole 1 '
TheFinancial Regulation of25April 1973applioable tothegeneral budget of
•'theEuropean Communities (73/9^/ECSC ,EEO,Euratom )shall beamended mfollows S
1
1*Thefollowing Artiolea shall beworded asfollows *
. Article 1
J 1.SheBudget oftheEhropean Communities (hereinafter called
•Budget *)istheinstrument whioh sets outforecasts of,and
authorises inadvance ,theexpected revenue' andexpenditure
| oftheConmmities foreach budget year *Forthepurpose#
! ofthis Financial Regulation ,therevenue andexpenditure ©f
I theConmmities shall comprise : .•
–theadministrative expenditure oftheEuropean Coal and
i 'Steel Community endtheoorresponding revenue 5
–therevenue endexpenditure oftheBirope artEconomic
Community | . . .
I .–therevenue aridexpenditure ofth®RaropeanAtos&io Energy
Community !
lheabovementioned expenditure shs,ll comprise that Arising fzvm
the activities ofthe institutions *
TheBudget algo sets out foreoasitq of»andauthorAaegg
borrowing :andlending operations *,

2.Theappropriations showninthe"budgetshallbeauthorized
foronefinanoial year*
Koexpenditure may"beincurred orauthorised inezoessofthe
authorized appropriations .
3*Theappropriations intended tofinanoemultiannualoperations
mayinoludecommitment authorizations andappropriations for
payment •
Thecommitment authorizations enablethelegalobligations vhioh
havetobecontraoted toooverthetotaloostofoperations
whicharetobeimplemented overseveralfinanoial yearstobe
enteredinto.Theyrepresent theupperlimitofthatexpenditure
theoommitment ofwhiohhasbeenauthorized inordertoenable
theoperations inquestion tobeimplemented .
Artide 3
1.Allestimated revenueandallestimated expenditure
shallbeenteredinfallinthebudget*1
!Theexpression "oommitment authorizations "isusedinthisRegulation for
thepurposeofapplyingthefinancial provisions ofthetreaties ,andin
__particular articles 203EEC,177EAECand78ECSCinadditiontothepresent
regulation ,withthesamemeaningastheexpression "commitment appropriations' !
usedintheEAECTreatyand,"bywayofderogation ,forresearch andinvestment j
appropriations ,inTitleVIIofthisRegulation . j
Theappropriations forpoymontenableexpenditure whichhas* Jbeencomnittedduringthecurrentorprecedingfinancial f
yearntobepaid.Theyrcprenent theupperlimit,of !
expenditure involvedinthepaymentoftheconmitments in** " ! ■
cruer.tion .
Save03otherwise providedintheprovisions relating to
rcorirch andinvestment appropriations ,theoperations In.respect
ofvhichadistinction iomadebetweencommitment aathorisations
andappropriations ;forpaymentshallbedecided ~
duringthebjd.Tctnry procedure * •*
4.Withoutprejudice totheprovisionB ofthepreceding
paragraph •expenditure nayboauthorized foraperiodgoing
beyondthefinancial yearonlyinaccordance viththedetailed
rulesprovidodforintheBudget.
Operating expenditure arisingfromcontraots whiohhave
beenconcluded inacoordanoe withlooalusageforperiod?
goingbeyondthefinanoial yearisnotsubjecttothe
provisions ofthepreceding subparagraph .Suchexpend!tji&xeshallbechargedtotheBudgetforthefinanoial yearia
whichitisincurred **
2*Allrevenueandallexpenditure shallbeenteredla
fullintheaooounts *

5
Article 4
j Tha-totalrevenueshall "beusedtofinancethetotalexpenditure ,subjeottotheprovisions ofthesecondparagraph
ofArticle 93*
Intheoaseof"budgetheadingsunderwhichappropriations for
paymentandcommitment authorizations havebeenentered,itistheamountenteredasappropriations forpaymentwhichis
toheusedforthepurposesofthepreceding subparagraph .
Article 5
Ifotirithstflndlng thenrovtotona ofArticle4«tha-revemo .
earmarked foraspecifiopurpose,suchasincomefrom
foundations ,subsidies,giftsandbequests,shallnot>•
usedforanyotherpurpose.
TheCommission mayacoeptanydonation madetotheCommunities ,
andinparticular foundations ,subsidies,giftsandbe<juest0«
TheCommission mayaooeptdonations whichmayinvolve some
finanoial chargeonlysubjecttopriorauthorization froa
theEuropean Parliament andtheCouncil,vhiohshallaoton
thematterwithintwomonthsfromthedateofreceiptofthe
requestfromtheCommission *Ifnoobjeotionhasbeenp&dewithinthisperiod,theCommission shalltalc*afinald^oisioninrespect !ofaooeptance * ■ 1JrtlolsJ. ".**-i
1.Thefinancial yearshallrunfrom1Januaryto31.December.
2.Therevenueofafinancial yearshallheenteredInthe ''"
accounts forthatfinancial .yearonthebasisofthe
entitlements established uptoandincluding 31December.'|
3.Thefollowing rulesnhallgoverntheutilization of
appropriations s , ;
(a)Underthebudgetheadingswheretherelaadistinction I
betweencommitment authorizations 'and'appropriations ,;^'
.forp'ynent:
»theconnltncnt3 nhallbe.enteredintheaccountoon ,
thebasisofthecommitments contracted upto •i'
31December '»portionofthe .....■!.
comraUment authorisat ionwhichisnotutilized .;'
by31December nhallInpnc,unleaa ..
t)ioRui.Tot.-iry Authority dccidcnothen.lco ilnrin/T*"
thebudgetary procedure : • •
""the,paymentsforafinancial yearshallbeontercdIn ■
theaccountsforthatyearonthebar;isofthe
expenditure inrcnpectofwhichtheauthorization ;
reachedtheFinancial Controller notlaterthan ••:•
31December,r.ndforT/hichpayment v/naeffectedby j
theaccountingofficernotlaterthnnthefolloy-in^ ''
15January.Theportionoftheappropriationsfoy;
poynentwhichhamnotbeenutilised by31
December jjbutr.'hichcorrcnponda to
CQTir.itnentsincurredshallnotInorebiitshallbe
•unodinthomibsc-oucnt financial year(o)"tov;nY~Ja
thetotalanountofthocommitments contracted
.r-ctpaid,inthflprecedingfinancial "yftayYeI.""

-6-
«.Tfcoportionoftheappropriations forpayment which,
at31December exceedsthetot"aT
ancuntofconmitmenta enteredintointhopreceding
financial vear(s )ohalllapse.
Q>)Underthebudgetheadingswherethorolanodistinction
betweencommitment authorizations andappropriations
.forpayment (r^n–differentiated appropriationn)t
«•theCQTjnitwenta shallbeenteredintheaccountson
theb.^sisof_thecommitmentscontracted upto
31December .Thoportionoftheapproprlatlona
whichhasnotbeencore.-nittcd by31December
shalllapse;
thepnyrrpntgforafinancial yearnhallbeentered
intheaccounts forthatyearonthebanjoofthe ••
expenditure inrespectofvhichthea.ithoriyrrtion
rcichcd thefinancial Controller notlaterthan
31l.'ccc:nber trndforrhichpayr.cntv:^.neffected
bytheacc-'untln /;officernotInterthnnthefollowing •
15January .Thenortj.onofthoappropriations which
wascer.nit;cdbutnotpaidby31Decembershallr.otlarsebutnii.il1beur>»dintho
subsequent financial yoar(n)tovrardsthototal
pric.'ir.tofthecrr-.ritruantr,cor.tr.-rtcd butnotpaid
inthepreceding financial year(3l.
4.However,theappropriations fortheOutdance SectionoVthe
Biropean Agricultural Guidance andGuarantee Handwaybe'
usedbywayofexception tofinanceprojectsforwhichth<pr
wcronotinitially oommtttod Inaccordance with 1
Regulation 3171/75of:>Docember 1975.
5.Thebudgetary authority isto"boinformed ,inthecontest
ofthaquarterly reportprovided foratArticle 31ofthis
Financial Regulation ,oftheutilization oftheappropriations
referred toatparagraphs 3and4above.
Article 7
Ttoeappropriations enteredinthe"budgetmaybecommitted
witheffeotfrom1January,oncethebudgethasbeen
finallyadopted.
Thisprovision shallnotapplytocurrentadministrative
expenditure which,asfrom15November ofeachfinancial
year,maybechargedasanexpected commitment againstthe
appropriations providedforinrespeotofthenextfinanoial
year.Suchcommitments shallnot,however,exceedonequarter
ofthetotalcorresponding appropriations forthecurrent
finanoial year.However,euohcommitments shallnotapplyto
newexpenditure ofakindnotyetapprovedinprinciple in
thebudgetofthecurrentfinanoial year.
TheadvanoesintendedwithinthemeaningofArtioles 107and114
tofinancetheexpenditure oftheGuarantee Sootionofthe
EuropeanAgricultural Guidanoe andGuarantee Fundandexpenditure
onfoodaidmaybepaidfrom10Deoember onwards *
10JL315of5.12.1975»

-7-
Article 8
IftheBudgetIsnotfinallyadoptedatthebeginningoftheflnanolnly*«r.Artlole78boftheTreatyoatnbliehing the
EuropeanCoalandSteelCommunity,Article204oftheTreatyestablishing theBiropeanEconomioCommunity andArtiole17ooftheTroatyestablishing theRiropeanAtomioEnergyCommunityehallapplytocommitments andpaymentsofexpenditure of*kindalreadyapprovedinprincipleinthelastbudgetduly
adopted *
Paymentsmaybemademonthlyinrenpeotofanycnapterupt^
onetwelfthoftheappropriations injfespeotoftherelevant
chapterfortheprecedingfinancialy«arjthisnaynot,
however,havetheeffectofplacinga1}thedisposaloftha
Commission monthlyappropriations in<pccessofonetwelfth
oftheBumprovidedforinthedraftbudgetor,Inthe
absencethereof,inthepreliminary draftbudget.CoaanitnentS
naybeenteredintouptoonequarterofthetotalappropriations inrespeotoftherelevantchapterfortheprecedingfinancialyearincreasedbyonetwelfthforeac3Voompletedmonth;thesecommitments maynot,however,exceedthelimitofthoappropriations providedforinthedraft
budgetor,intheabsenoethereof,inthepreliminary
draftbudget *
AttherequestoftheCommission ,andwithoutprojudioe to
theprovisions ofthesecondparagraph ,theCounoilmayf
aotingbyaqualified majority,anda«diotated by
administrative requirements ,andafterconsulting the
EuropeanParliament authorize thesimultaneous expenditure
oftwoormoreprovisional twelfths.
Decisions concerning severalprovisional twelfths and
relatingtoexpenditure otherthanthatnecessarily
resulting fromtheTreaties orfromactsadoptedin
accordance therewith shallbetakenpursuant tothe
procedurelaiddowninArticle78b(2)oftheECSCTreaty,
Article204oftheEECTreatyandthethirdparagraph ofArticle 178of
theEuratomTreaty,asamendedbyArticles 4,13and.21ofthe
Treatyof22July1975.
Thedecisions referred toin.theprevious paragraphs shall
includetherequisite measures inrespectofresources for
thepurposes ofthisArticle.
Asregardsresearch andinvestment appropriations tthe
provisions ofArticle 101ehallapply* ..
Article 9
Therndgetandthesupplementary or
finallyadopted,shallbepublished
oftheEuropean Communities ,atthe
oftheEuropean Parliament ...amendingbudgets,as
intheOffioi&l Journal
instance ofthePresident
Article 10
(EDA).Theunitofaccountahnllbecxprosaad aathesureoft,io
following wsounte ofthecurrc'Ticies ofthsKenberStatesoft'-ia
'–nr[|III–III–«miimn–Wiiwm––l»–!■Wn'(II–1.ThebudratshallbedrawnvninEuropeanuniteofaccount
.Europeaa Corcmanitiesî

DM 0.828
£St*. O.OQ85
FF 1.15
Lit 109
F1 0.286
Bfrs 3.66
LfTB 0.14
Dkr 0.217
CIrl Q.00759
2.ThevalueoftheunitofaccountInanational currency
shallbeequaltothesumofthocquivalnnta inthatcurrency
oftheamounts ofthecurrencien netoutinParagraph 1.It
shallbedetermined bytheComminnion onthebasisofthe
exchanrc ratc3recorded eachdayontheexchan/romarketn*.
Thedallyratesforconversion Intothovariousnational currenolft
ahnllhanvnilnbJ.o rnchday:thovohrillbooublinhod inthe"*''"""
Official JournaloftheEuropean Communities .
3.Anyoperationa involving conversion oftheEuropeanunit '
ofaccount (L'DA)intoanationalcurrencyBhalltwhore
appropriate ,beeffected onthebat:j.3oftheexohanporata
applicable onthatday,withoutprejudice tothespecial'
provisions ofArticle 119. '
Artloi*11
TheEuropeanParliament .theCounoil,theCourtofJuat$o*
andthoCourtofAuditorsshall,eachyearbefore1July,
drawuponestimateoftheirexpenditure andtheirown
revenuesforthefollowing year.
TheEoonomio andSocialCommittee shall,before15June,
forwardtotheCounoilanestimateofit*expenditure anflIts
revenueforthefollowing year.
Theseestimates shallbeforwarded totheCommission an4»
forinformation ,totheEuropeanParliament andtothe i
Counoilnotlaterthan1July.
Irtiole 12
1*TheCommission shall
.prepareageneralstatement ofrevampofthe
Communities an<L
.consolidate theestlnatesreferredto1nArticle11 _
inthepreliminary draftbudgetwhichItshallplacebefore
theCouncileachyearnotlaterthan1September .Itshall.
attheeftflintlma.forwardthepreliminary draftbudgettok
theRiropcan Parliament .
2.TheCommission shallprepare theqonerqlIntroduction to.–
thepreliminary draftbud/rat,containing inpartioular i
(a)financialtablescoveringtheentirebad/ret.
10JKo021of30.1.1976.

-9-
(to)paregardstheCommlasion section *
-adefinition ofthepoliciesjustifying therequests
forappropriations ;-anexplanation ofthechangesinappropriations
fromonefinancial yeartothenext|-adetailedstatement ontho"borrovrinra andloanapolicy•
3.Everyothereectlonofthepreliminary draft'budgetchall
bepreceded byanintroduction prepared bytheinstitution
ooncorned .
4*Tuepreliminary draftbudgetshallbeaccompanied bjr
working documents containing thefollowing information I
(a)lnrespectof3tafft
–foreachcategoryofstaff,adetailedlistof
budgetary postsandnumbersofpersonsinposton
thedateofthesubmission ofthepreliminary draft
budget,indicating theirdistribution byrradeand
administrative unit(orprincipal operational unittoT
theestablishments ofthoJointReaearohCentre)(
«•vhcreaohangeinthenumberofpersonainpostla
proposed ,astatement justifying michchan/test
(b)InresoectofcypcrrHture including rnmmUmpnl –
authorizations andappropriations forpayment:_
–atableshowingallthecowmltmentauthorizations
andthecorreapondin ^appropriations forpaymentfor
thefinancial yearinrruc3tion ;
(o)inrespectofsubsidiesto"thebodiessetup.^
pursuanttotheTreatiesoraotsadoptedinaooordanoe
therewith ,totheSupplyAgencyandtotheEuropean
Schools t
-aforecastofrevenueandexpenditure prefaoed
byanexplanatory statement drawnupbythe
bodiesconcerned *
5»Furthermore |theCommission shallattaohtothopreliminarydraftbudgetI
–ananalysisofthefinancial management forthepreceding
financial yearfasenvisaged inArtiole83,andabalance
sheetofassetsandliabilities oftheCommunities asat
31Decemberoftheprecedingfinancial yearasenvisagedatArticle84»and
-anopinionontheestimatesinrespectoftheotherinstitutional
thatopinionmaycontaindifferent estimates ,whichBhallbe
caccompanied byafullstatement ofgrounds *
6.TheCormlnnlon may,onitsowninitiative and.If
appropriate ,atther^gnrGtoftheEuropean ParTlnnent. '
theCouncil,thoCourtofJustice andtheCourtofAudltorat *
prcr-"nt-bynr.vmofaletterofnnrmHrnt -proponalo for
ch.mr-cntothepreliminary draftb-.id.qotnecessitated bythereceiptofnewinfornr-.tion vhlchvnanotavailable at
thetimethebudgetv.t.sdrr.unup.
However,suohaletterofamendment mustbeputbeforeParliament
bytheCouncilatleast15daysbeforethefirstreadingofth«draftbudget,saveinveiyexceptional circumstances .

-10-
7.Intheeventofunavoidable ,exceptional andunforeseen
ciroumstanoes arising,theCommission maysubmitpreliminary
draftsupplementary budgets.Also,particularly toenable
polioiestobeadapted,theCommission maysubmitpreliminarydraftamending budgetswhiohwouldnotalterthetotalamount
oftheannualbudgetandtowhiohwouldbeattached the
corresponding neoessary draftregulations .Requestsfor
supplementary oramendingbudgetsfromtheEuropean Parliament ,
theCounoil,theCourtofJusticeortheCourtofAuditorsshall1)«
forwarded bytheCommission totheBudgetary Authority .The
Commission mayattachadifferent opinion.Thesebudgetsshall
besubmitted ,examined ,prepared andfinallyadoptedinthesame
formandacoording tothesameprocedure asforthebudgetwhose
estimates theyareamending.Theymustbesubstantiated by
reference tothelatter.Thecompetent authorities shalldiscuss
theminthelightoftheirurgenoy.Allsupplementary budgets
must,asageneralrule,beforwarded totheCounoilbythedate
laiddownforthesubmission ofthepreliminary draftbudgetfor
thefollowing financial year.
Artiole 13
1«lheCounoilohallestablish thedraft "budgatinaooordanoe
withtheprocedure laiddowninArtiole78oftheTreaty
establishing theEuropean CoalandSteelCon-munity,
'Articlo203oftheTreatyestablishing theEuropean Eoonomlo
Community andArticle 177oftheTreatyestablishing the
European AtomioEnergyCommunity .
ThedraftBudgetshallboforwarded totheEuropean
Parliament andplacedbeforeitnotlaterthan5Ootobor.
TheCouncilshallattachtothatdraftbudgetanexplanatory
memorandum defininginparticulars
-therelationship betweenthe.principal objeotivea ofthe
Communities andtherequestsforappropriations )
-thechangesinappropriations oompared withthe
preceding finanoial year)
-theCouncil 1*detailedreasonsfordeparting from.the.preliainary "
draftbudget,ifithasdoneso. .
2.Theprovisions ofparagraph 1areapplicable ,mutatis
mutandis,todraftsupplementary and/oramendingbudgets*
.Artiole 14 '>' ~"
TheBudgetshallbefinallyadoptedinaocordanoo withArtlole78oftheTreatyestablishing theXhropeanGoal
andSteelCommunity ,Article203oftheTreatyestablishing
theEuropean Economio Community andArtiole 177ofthe ,'
Treatyestablishing theEuropean AtomioEhergyCommunity.
OncetheBudrethasbeenfinallyadopted,eachMemberState
shallbohoundtoplaceattheCommission 'srilapooal the
payments dueInaccordance withtheprocedure laiddownbythisFinanoial He/nilation#

-11-
Article 15
1aHieBudget shall oonsist of
•»ageneral statement oftherevenue ofthe ..
Biropem Cornrr .nnltlcr ;and «
~ nectlonn subdivided into statements of
rrvrne andexpenditure ofthe European Parliament ,
theCouncil ,theCommission ,the Court ofJuntice
andtheCourt ofAuditors .Therevenue andexpenditure
ofthe Economic and Social Committee shall beentered
inthesection dealing with theCouncil andpresented
intheform ofastatement ofrevenue andexpenditure ,.
subdivided inthesame wayasthesections oftho
Budget andsubject tothe'same rul^is .
2.Ineach sootion ,theItems ofrevenue andexpenditure
shall beclassified according totheir type 'ortheuseto
which they areassigned under titles ,chapters ,artioles
and items «
J.Thebudgetary nomenclature ohall bedecided during the
budgetary procedure inrespect ofthe apportionment ofthe
revenue arid expenditure undor separate titles ,chapters
and articles .
i
4«Each section oftheBudget mayinolude achapter in
respect ofprovisional appropriations andachapter inrespoet
ofexpenditure notspecially provided for*Theappropriation *
entered inthese chapters shall boused only bymeans of
transfer inaccordance with theprocedure laid down in
Article 21.
5•Thefollowing Annexes shall beattached totheCommission
section ? '
-thestatement ofrevenue nndexpenditure inrespect of
research and investment activities referred toinArticle Q4&
* statement ofrevenue and expe nditu reinrespeot ofthe
0fficTa!~'Put)lioationbOfficeofTheEuropean Coamunit
referred toinArticle 115(2 )» ^
Inaddition ,thodocument showing alltheborrowing and
lending operations referred toinArtiole 16^3 )shall be
annexed tothe Budget • . '
'Article 1(5 *
TheBudget shall show *
1»Inthegeneral statement ofrevenue »
–forecast sofrevenue inrespect oftheEuropean
Corrnr.itics forthofinqicinl "yoar""irt"onesiTon ""dlvidc '
into ..tit .1en„Chnntcr.~ ...crtjc1en_and 11oiqg .|
«*rovoTje for the procrcHrtT financial vear divi$<<£ into
tities»chr»rjt<-r:i ,artici cr,,-md ltema 2
""flEnropfis.lc _.connent 3onsnchoubd fvirion*

Inthesectionreferring toeachinstitution !
(a)asre,Tardathestatrmcnt ofrevenue: •
–theforecastofrcvonuoforeachinstitution fort|iefinancial yearinquestion ,dividedintotitles,
chapters ,articles anditems,following adecimal
classification systcn;
–therevenueenteredintheBudgetfortheprecedingfinancial yearandtherevenueestablished forthe
lastfinancial yearforwhichaccounts havebeen
closed,usingthesamedecimalclassification :
–appropriate commentsforeachyevenueheading.
(b)aaregard3thentatementofexpenditure t
*"conccrni ngthebudgetheadings forwhichnodistinction Ismade
between commitment authorizations' andappropriations :1for
paymentt
•thebudgetappropriations madeavailable forthe
financial yearinquestiondividedintotitles,
chapters ,articles and.items,following adecimal
classification system }
•thebudgetappropriations madeavailable forthe
preceding financial yearandtheactualexpenditure
forthelastfinancial yearforWhichaccounts have
beenclosed,usingthesamedecimalclassification ;
»
**concerning thebudgetheadings whichinolude '
commitment authorizations andappropriations
;.forpayment " '.
«th£appropriations forpayment madeavailable for
thefinancial yearinQuestion andthepreceding f
financial yearandtheactualexpendituro forthe • <
Irntfinancial yearforwhichthoaccounts have
beenclosed,usingthesamedecimalclassification
system :
»
•Intheremarks column:
(a.)thecommitment authorizations for
thofinancial yearincruestion andforthe
previous financial year,and
(b)thecor.nitnentn entered'intoduringthe'lastfinancial yearfor
whichtheacpfrunta have olgseflt &qwellasftaohmtoln of
duedatesforpayments' .–appropriate comments oneachsubdivision ;suoh
comments maybebinding,inwhichoasethisfact
shallbespecifically mentioned :
(o)asregardrstotalstaff:
-inanannextotheBudgot,alistofpostsfixing
thenumberofpostsforeaohgradeineachoatcgory
andineachservice;
-annexedtotheCommission seotion,alistofpostsin
respectofofficials ,establishment staffofthe
JointResearchCentreandtemporary staffoccupying
permanent posts,classified bycategories andgrades,•
whoseemployment isauthorized withinthelimits
ofthebudgetappropriations *6

-13-
Howovor,aore^ardaeoiontifio ojiutechnicalstafff
thoclassification maybebasedondifferent groups
ofgrades,inaccordanco viththeconditions laid
downineach "budget.Thelistofpoetsmustmontion
thenumberofhighly-qualified teohnical oraoientifio
pereonnel vhoareaccordedspecial ,advantages under
thoStaffRegulations applicable totheseofficials *
3belistofpostsshallconstitute anabsolutelimit
foreachinstitution ;noappointment maybemadein
exoes?ofthelicitset;
asregardsborrowing andlendingoperations *
(a)intheCommission section!
–thebudgetary headings corresponding tothecategories
ofoperation ,whicharegenerally accordedatokenent;pyr
–remarkswhichshowinparticular thelegalbasin,whan
appropriate theannualvolumeofoperations envisaged and
thefinancialguaranteegivenbytheCossaiosion inrespectoftheseoperations *
(b)annexedtotheCommission section *
•currentcapitaloperations anddebtaanageaent,
–forinformation ,thecapitaloperations and.debt
■anaaeeentforthefinanoial yearinquestion.
Artide 17
TheBudgetshallbeimplemented xnaccordance withthe
principle thattheauthorizing officers andaccounting
officers aredifferent individuals .
Theappropriations shallbeadministered bytheauthorizing
officer whoaloneisempowered toenterintocommitments
regarding expenditure ,establish entitlements tobeoolleoted
andissuerecovery ordersandpaymentorders.Theoperations
ofcollection orpaymentshallbecarriedoutbytheaooounting
officer.Bofinancial controller oraooounting offioercan
exercise thefunotions ofanauthorizing offioer *
Kbrevenueshallbeoolleoted endnoexpenditure effeoted
unlessoreditedtoorchargedagainstanartioleinthe
budget•

-14-
I
i
Article 18
Th*Coromi*Bion shall implement thaBudget onitsown
reoponsibility inaooordanoe with theprovisions ofthia
Financial Regulation andwithin thelimits ofthoappropriation *
allotted .
' Therequisite powers fortheimplementation oftheBeotions
• 'oftheBudget relating totheEuropean Parliament ,theCounoil ,
jtheCourt ofJustice andtheCourt ofAuditors areconferred .
i i>ytheCommission upon each ofthese institutions .
i ■
With theexception oftheoases provided forinArtioles 43»52
' and55,theCommission andtheother institutions maydelegate
powers inaccordance with theconditions laid dovn bytheir ^
internal rules ofprocedure andwithin thelimits whioh they ^
| .themselves laydown intheaotofdelegation .. - * :
Delegatees may'&otonly within thelimits ofthopowers
expressly conferred upon them ,lheacts ofdelegation
'shall becommunicated toalltheparties oonoemed in .
accordance with themeasures ofimplementation envisaged in
Artiole 118.
Save asotherwise provided ,theCourt ofAuditors andthe
Economic andSooial Committee shall ,forthepurposes of
this Financial Regulation ,betreated institutions
ofthe Communities *
Artide 21
.1.Theappropriations shall beclassified byChapter and
Article . ,
2.Each institution mayadjust theappropriations forpavmfot
inits section ofthe Budget to .meet its
requirements .Itshall inform theCommission and the
Bidrtptary Authority accordingly .
3(a)TheEuropean Parliament ,theCouncil ,theCourt ,of
Justice and theCourt ofAuditors may make transfers
i between chr.pt era ofaTitle intheir sections ofthe
! Biri /rntandwithin ench Ch.?nter .
j Tr.ir.sfor ?bytheKcononic andSocial Committee shall
t bedecided bythe Council .Tho Commission and the
I Budgetary Authority shall beinformed oftheso transfers *
I (b)TheCommission maymake transfers between chapters of
! Titles relating tostaff nndoperating expend !turcw aridm
! inanyTitle ,within each Chapter .
■4*Other transfers shall beeubjeot tothefollowing
procédure *
Rerpicntw fortrensfere shall beeerit tothe CommlBBlort and
forwarded bytholatter totWKuropoan I'arllamant andthe
Council .

-15-
Trannfcrn relating 'toexpenditure necennarlly renulting
from theTTrnatias orfrom act3 adopted inaccordance therewith
nhall Vodowned tobfapproved iftheCouncil ,acting by
c\ii 11firdr,.ijor ityand after conrml tinr ;theiviropean
Parlia-n?nt .has not taken adociaion tothocontrary within
* six v.-ppks from thedate onvihlch the Council received the
: request for atransfer .
| Transfers relating toexpenditure notnecenaarlly resulting
• from the Treaties orfrom actaadopted inaccordance therewith
! 'nhall beHromTiT toboapproved iftiioKuropoan Parliament ,
| aftor connul tin;*theCouncil ,hartnobtaken adccinlon tothe
; contrary within eixwcekn from thedate onwhich the
[ Europenn Parlianenl rcccivea the r^qijcot .
Trans fern relating toexpenditure necessarily resulting from
the .Treaties orfrom acts adopted inaccordance therewith and
other crffnditure shall bedeemed toboapprovad ifneither
j theCouncil northeEuropean Parliament has takon adecision
tothe contrary within nix v;cokn from the date onwhich the
■two Inn tltiit ion*raoaivod tho rorruout .
i
I '
•' If,Inthe case provided forInthe preceding oubpararraph .
| theIMropenn Parliament andthoCouncil reduce thetransfer •'1
J bydifferent amounts thelower amount accepted byoneofthe
| *WQinstitutions shall bedeemod tobeapproved .
5*Every proposal foranadjustaant totheappropriations
forpayment orforatransfer within aChapter orbetween
Chapters shall beBubject totheapproval oftheFinancial
„Controller ,whoshall attest that theappropriations are
| available .
j 6*Unless otherwise deoidod indueandproper form under
I thebudgetary procedure ,appropriations canbetransferred
: only toArticles intheBudget forwhich theBudget has
'. authorized appropriations orcarries a'token entry *.
I
j 7*This Artiole shall apply totheappropriations corresponding torevenue
i .earmarked foraspecific purpose under Article 5,only as
i long astherevenue isnotused foranyother purpose *
Artide 22
j '•Notwithstanding Artloleg 3and23.thefollowing
! deductions maybemade from allbills ,lnvoioes or
i statements ,which shall then bepassed forpayment ofthe
; netamount t ■
(a)fines imposed onaparty toacontraotf
(b)adjustments ofamounts paidinerror whioh oanbe
achieved l$rmeans ofdeduction beforehand against a
payment ofthesame kind ofexpenditure outof
appropriations under theChapter ,Article andfinancial' /*•
year inrespoot ofvhioh theexcess payment yaem&do |

-16-
(c)thevalue ofapparatus and©quipmant forscientific
gjititechnical purpoooo ,andthevalue ofvohioloo ,
errulpmont andinstallations taken inpar£ exohong©
inaccordance with commercial uaag® upon purch&ao of
newapparatus ,vehicles ^etruipraent aridi^iatallationa
ofthesame kind .
Disoounts ,refunds andrebates onixivoioeg andbill® flhall
notberecorded asseparate revenue .
2.Wotwlthstanding -Artlolo 3.thefollowing :euaomay '
r»–u i
(a)revenue arising fromtherefund ofamounts paidin
• error against budget appropriations ;
(b) ■proceeds fromthesupply ofgoods andnorvioea
.toother institutions orbodies ,including refunds
•byouchinstitutions orbodies of®isaipn allowances
paid ,ontheir behalf f
(o)inBuranoe peignent areoeived ;
(dj revenue fron thesale ofpublications andfilaoj k
(js)refunds oftaxes –incorporated inthepric<*ofthe
products oreervicea provided totheCormnunitioa –
effected byMember States purauar.t tothaprovisions
oftheProtocol onthePrivileges and Immunities of
theEuropean Cosiraunitiec ;
(£) revenue from thesupply ofgooda andsorvioes
againnt payment ;
(^) proceeds from thectlo ofvehicles ,equipment arsA
installations andalso apparatus and equipment for
technical and ecier.tifio purposes ,disposed ofwhen
reolacedt
Such Guna must bero-uocd before the end ofthe finar.oial
year following that inwhioh thorevenue vraaoolleoted .
Theaccounting systea shall inolude Buaponne accounts inorder
torecord there--use ofBuna inrespect ofrevenue and
ofexpenditure .
3.NothwithBtAnding Artiolos 3and23,repayments made "by
•third parties maybededucted from expenditure in
cases where theInstitution hao effected ar/avrr.cnt
forwhich Itisle^lly liable toitacreditors but wfiere ell
orapart thoreof hasbeen paid onbehalf ofthose third
parties .
4.Nothwithotand ingArtic183,adjuatmenta roaybomade in
respect oflosses and griina made onexchange rates
v.'hon transferring funds andalso ondebtor andcreditor
interest rates relating tofinancial transactions ,only th®
balance baing ehown aorevenue oroxpenditurp .
5.Inthooases referred toinpira^-apha l(o)e::i2{b)»(d)f
(*<)and (ff)9r&-uo© anddeduoiica arepoesiH© ©suy ifproviol«r
i3ua4,«th.ir euros' iatharemarks oolusai in_tbo Budget . •

-17-
Artlol *23
1.Every measure ouch astogive rioe toortomodify a
debt duetotheCommunities must bopreceded byaproposal
from thecompetent authorizing officer .Such proposals
shall beforwarded totheFinancial Controller ofthe
institution forhisapproval .They shall mention ,in
particular ,thetypeofrevenue ,"theestimated amount thereofandthebudget item towhich itistobebooked endalso thename and
description ofthedebtor .'Ttio purpose oftheapproval of
theFinancial Controller shall betoestablish thati
(a)therevenue isbooked totheoorreot budget lteaj
(b)theproposal isinorder and ,conforms totherelevant
provisions ,inparticular ,oftheBudgot andofthe
regulations andalBo ofallacts made inimplementation
oftheTreaties andoftheRegulations ,andtothe
principles ofsound finanoial management .
Forward proposals maybemade inrespect of
certain items ofcurrent revenue '
inaccordance with themeacureo ofimplenjentatlon envisage ^
inArticle 118 .
HieFinancial Controller maywithhold hisapproval .Ihe
superior authority oftheinstitution may ,byadeoision
stating thefull reasons therefqr ,andonitssole
responsibility ,overrule this refusal .This decision shall "b«
final andbinding ;itshall becomrounioated forinformation
totheFinancial Controller .Ihesuperior authority ofeach
•institution shall guarterly infero theCourt ofAuditors
ofall such decisions ,.
2.The .oompottent authorising offioer shall draw up.in
respect ofevery debt entabllohed ,arecovery order
•which shall bn.rent with mipportinft document !,totho
Financial Controller forhlo prior approval . 3uch
recovery ,orders chall ,after t'no.y have received the
approval ofthe Financial Controller ,beregistered
accounting officer inaccordance with the measures of
implementation envirar;cd inArticle 118 .
The purpose oftheapproval shall betoestablish that !
(a)therevenue isbooked t"thecorrect budget item !
(b)theorder Isinorder andconforms totherelevant
provisionci
(o)thesupporting documents areinorder ; '
(d)thodebtor iscorrectly described ;
(e)theduedate isIndicated ;
(f)theorder conforms tosound finanoial management !
(g)thoamount andcurrency ofthesumtoberecovered are
correct .
Ifapproval Iswithheld ,the second subparagraph of •
■DaraKraph 1ofthin Article shall apply#

-18-
Artiole 24
1*Theaccounting officer shall assume responsibility
for thereoovery orders duly drawn up.
Heshall exercise allduediligenoe toensure that the
resources due tothe Communities are recovered atthe due -r •
dates indicated inthe recovery orders ,and heshall see ••
toitthat therights oftheCommunities aresafeguarded * •
Theaccounting officer shall inform the "authorising offioer
and theFinancial Controller ofanyrevenue notrecovered
within thetime-limits laid down .
2.Iftheauthorizing offioer valves the riffht torecover an
established debt ,heshall send beforehand aproposal for •v '■
cancellation tothe Financial Controller for his approval and '
tothe accounting officer for information .
The purpose oftheapproval oftheFinancial Controller ohall
betoestablish that the vrai.vcr 1Binorder and conforms with
the principles ofsound fir.trcif.l nnnircmont .Tho propoaal
concerned shall boregistered bytheaccounting officer .
Ifapproval lawithheld ,thesuperior authority ofthe
Institution ngv ,bvadecinlon ntntln /rtho full reaoons therefor ,
andonitssole responsibility ,override ,this refusal .This""deoi8ion
'shall betinal andbinding ;itshall bocornrnuiicatcd for
infomati ontotho Financial Controller .The nunerlor
authority ofeach Institution shall fluarteyl.y inform the
Court ofAuditors ofall such decisions .
■ M 1 1 mm
3.When theFinancial Controller finds that Adocument
establishing adebt hasnotbeen drawn up,firthat asuqduehas '
notbeen recovered ,heshall inform theinstitution thoreof *
4*Themeasures ofImplementation Inreapept ofthis Artiol *
,shall 1mlaiddown inMoortancnf with thttBrovAalpna of
Artiole 26
1.Estimates oftheownresources and ,ifappropriate ,of
thocontributions referred toinArtlclo 4(2 )and (3)ofthe
Decision of21April 1970 tobepaid byeach Member State
ehall boentered inthebudget ,expresoed inunits ofaooount
asdefined inArticle 10.They shall bemade available and
paid over' inaccordance with Title IIofCounoil Regulation
(EEC,Euratom ,ECSC )No2/Mof2January 1971implementing .
theDecision of21April 1970 1onthereplacement offinancial
contributions from Member States bytheCommunities *own g
resources ,aslast amended byRegulation •••••••••••••••«• •,
2.This provision takes aocount ofArtiole 131oftheAot
ofAccession inrespect ofthenew Member States .
10JKoL3tf5.1.1971 ,p.1.
Regulation currently being drawn uptooasnd Regulation "So2/j\m

-19-
2.Artioles 27and 28aredeleted .
3.Shefollowing Artioles shall "beworded asfollows )
Article 29
The balance from each financial year ,calculated In
I accordance with Article 24ofHerniation (EEC ,Euratom .
ECoC )I'o2/71asamondcd ,shall beentered asrevenue "
inthe cine ofasnrplua orexpenditure inthe case
ofadeficit inthe budget ofthe second subsequent
! financial year .
i "
Γ
1■ Howavor ,iftheoitnation requires ,adecision maybe
i taken topreviously enter allorpart ofthis balance in
! asupplementary budget forthefinancial year immediatery
following thefinancial year inQuestion . ,l
' ■ . 1
!
I Artiole 30
i 1.Thecontributions provided forinArtiole 4(6)ofth«
! Decision of21April 1970 Bhall bepaid over asfollovss '
I «•seven –twelfths oftho amount shown inthe budget not '
! later than 31January ;
–theregaining five-twelfths notlater than 15July#
|: 2.Anycontribution oradditional payment due tothe
I' Budget from the I?orr.bcr States must beentered inthe
accoujit(c )oftheCommission within thirty days from the
dato onwhich funds arc called for . ! .
3»Those various payments shall beentered inthe account
, provided forinArticle 7(1 )ofReflation No2/71and''shall ,
i• 'besubject totheproviBiona ofArticle 9(2)ofthis I' .
Régulation . 1
Artiole 31
TheCotnmiseion shall ,four times ayear ,present the
Uzropean Parliament andtheCouncil with areport onthe
Communities' financial situation ,inoluding both receipts
andexpenditure .
There shall beattached tothese reports acomprehensive
statement onthesums maintained from previous years ,as
well asonanychanges brought about bysupplementary or
amending budgets .
Artiole 32
Thepayment aofownresources provided forin -Articles 26
and 30shall oeeffected innational currency andconverted
into andentered intheaccounts inunits ofaccount .
Thecontributions referre dtoinArticles 26and30shall tie
expressed inunits ofaccount ;their payment shall be
s2_ioot•"din"njiliort'ii""ci<rr0ncv1 '

20
Artide 33
TheCommission shall,onceacruarter,sendeachMeniborState
astatement indicating thotransfers effectedinthatMember
Stato'snational currencyintoanothercurrency andviceversa*
4.Articles 34to39aredeleted.
9
5#ThefollowingArticlesshallbewordedasfollowst
Artiole40
1.Allmeasureswhiohmaygiveyi?®toexpenditure
chargeable totheBudgetmustbeprecededbyaproposalfor
commitment ofexpenditure fromtherelevantauthorizingofficer.Aprovisional commitment maybeenteredintoIn
respectofcurrentexpenditure .
2.Withoutprejudice totheprovisions ofArticle107»
thedecisions takenbytheCommission togrant
financial aidfromthovarious fundsorsimilaroperation s
shallconstitute commitments ofexpenditure .
3*Theprocedure forimplementing theprovisions of
paragraphs 1and2aboveshallbelaiddownasprovidedfor
inArtJ.ole118.Thisprocedure shallensurethatanexaot
accountiskeptofcommitments andauthorisations interms
oftheactualneeds.
Artiole 41
Ineachinstitution proposals forcommitments ,aocompanled *
bythesupporting documents ,shallbetransmitted tothe !
Financial Controller andtothe,accounting officer !• •r;
theyshallshow,inparticular ,thepurposeoftheexpenditure
theestimated amountinvolved,indicating thecurrency wheys .
possible ,thebudgetitemtowhichitistobechargedand
alsothenameanddescription ofthecreditor ;theyshall\>9
registered afterapproval bytheFinancial Controller ,as
providedforinthomeasuresofimplementation envisaged in
Artiole 118.' * ',
ι
Artiole 42
Thepurposeoftheapprovalofproposals forcommitments of
axpenduregivenbytheFinanoial Controller shallbeto
establish thatt
* •
« •
(a)theexpenditure hasbeenchargedtotheoorrsotitemin
.thebudget }
(b)theappropriations areavailable ;
(o)theexpenditure isinorderandoonformstotherelevant
provisions ,inparticular oftheLadgetandthe !
Regulations ,andof*1^aotsmadeinimplementation oj?•'
theTreaties andof'th*Regulations ;

-21-
(d)-theprinciples ofBound finanoial management have been
applied .
Themeasures ofimplementation ofthese provisions shrll hp
determined inaccordance with Article 118*
' Article 43
The Financial Controller maywithhold his approval .Ifh*>
withholds hisapproval heshall furnish awritten statement ,
stating thefull reasons therefor .Theauthorizing officer
,r„shall benotified accordingly ....
Ifapproval iswithheld andtheauthorizing officer maintain *
'hisproposal ,this refusal shall bereferred foradecision
tothesuperior authority ofthecompetent institution aaMng
' those listed inthefirst twoparagraphs ofArticle 18.
! Except where theavailability oftheappropriations isin '-
! doubt ,thesaid superior authority may ,byadecision
stating thefull reasons therefor ,andonitssole
responsibility ,overrule such arefusal# This decision
shall befinal andbinding ;itshall becommunicated for
v information totheFinanoial Controller *Thesuperior
authority ofeach institution shall periodically ,infora thpCourt ofAuditors ofall auoh daoisiona *
, Artiole 44
Clearanoe ofexpenditure istheact bywhich theauthorizing
officer shall *
–verify theexistenoe ofthecreditor 'sclaim }
■»determine orverify theexistence andtheamount oftha jbuxb due ;
"and | .
•-verify theconditions under which payment falls due.
Article 45 •
1.Clearance ofanyexpenditure shall besubject tothesubmission of
.r.supporting documents Bhowing thecreditor 'sclaim and theservice
rendered ortheexistence ofadocument justifying payment .The
measures ofimplementation envisaged inArticle 118shall laydown
thenature andthecontents ofthesupporting documents tobe
enclosed with thepayment order .
2mSupporting docnrr.cnta save those inrespect oftransactions not
fi:vllv cloroi .pert-vininr totheaccounts and thedrav.inn-up of
thepvpni:c ,:ndoxr.nnditnrc account end the balance r.hcct shall be
kort for :iperiod offivp yoarr .folloinnr the .'Tr.-ntinr ofthe T
■■'J :di.T^h .rofcrr<vl toinArticle Q?.inrer.pect ,ofimplementation
ofthe P'iri.-ot .
3*Theauthorizing officer empowered to'olear *expenditure shall
personally check thesupporting documents orshall ,onhiaown
responsibility !pertain that this has teeen do

22-
Article 47.
Authorization isthe'aotwherebytheauthorizing' officer,*/
"bytheiosueofapaymentordor,instruots theaccounting offioertQ
payanitemofexpenditure whichhehas'cleared.-*•.
Artide48
Biepaymentordershallstates
-thefinancialyearagainstwhichthepaymentsjjxallbe
charged; .;'.
-theBudgetArtioleandanyothersubdivision "tyatmay
apply? •"
-theamounttobepaid(infiguresandwords)avowing
thecurrency }
-thenameandaddressofthepayeet
• <-thepurpooeoftheexpenditure }
-andthemothodofpayment,whereverpossible *
i
Thopaymentordershallbedatedandsignedbytlj>e
authorizing officer *
Article 49
Thopaymentordershallbeaccompanied bytheoriginal
supporting documents ,asdetermined bythemeasures of *'!
implementation envisaged inArtiole118}those^.ocumonts '
shallbeoertifiedinrespectof.–oraccompanied bya\'
certificate confirming-thecorrectness ofthe^mountsto !
bopaid,thorocoiptofthesupplies andtheperf'ormanoe
ofthoserviceand,ifappropriate ,theentryofthegoods
intheinventories referredtoinArtiole67*
Itshallshowthenumbers oftherelevant
approvals ofcommitment *Copiesofsupporting documents ,
certified astruecopiesbytheauthorizing officer,may,
insomeoases,beaooeptedinplaoeoftheorigiqals *
Artide50 ' •
Forpayments byinstalment ,thefirstpaymentordershall
beaccompanied bydocuments establishing thecreditor's
claimtopaymontofthoinstalment inquestion *Subsequent
paymentordersshallrefertothosupporting documents
alreadyfurnished ,andrepeatthereferenoo numberoftho
firstpaymentorder*
Thoauthorizing officer maygrantadvances topersonnelif
theStaffRegulations ortheprovisions laiddownby
regulation specifically providetherefor *
Theauthorizing officer maypyantadvances tocover
dinburscmcnts toboeffected byanofficial orothermember
ofstaffonbohalfofhininstitution .Thomeasures of
implonfnt.ition ofthinprovitiion ghallbedetermined in ■,
acc.orda.nco withArticle .118*'
ApartfromtheimprestaccountsreferredtoinArtiole37»,.
noadvancemaybegrantedunlessithasbeenapproved
beforehand bytheFinanoit^Controller *

-23-
Article 51
payment orders shall besent forprior approval tothe
Financial Controller#
This prior approval Bhall confirm that *
(a)thepayment order wasproperly issued |
thegarment order agrees with thecommitment Oi
Vexpenditure andthattheamount thereof iscorreotj
(o)theexpenditure ischarged tothecorreot iteaof
the Budget ;
(d)theappropriations areavailable !
{e)thesupporting :documents areinorder |
(f)thepayee iaoorreotly described .
Artide 52
Should approval berefused ,Article 43ehall apply .
Article 53
After approval *theoriginal ofthepayment order ,together
Kithallsupporting dooumontp ,shall beforwarded totho
accounting offioer#
Artide 62
'Ineachinstitution ,before theauthorizing offiopr take®
adecision ,contracts involving amounts exoeeding
1«i000units ofaccount shall besubmitted fortap .
'opinion ofanAdviao^Committee onProcurements andContsacta .
.whose rules' ofprooedure shal }.bolaiddown inthe
measures ofimplementation envisaged inArtiolo
Article 64
Ety-wayofguarantee oftheperformance oftheoontr^cts ,it
mayberecjuired ofthesuppliers oroontraotors ,byaolaus®
included among thewarranty olauses ,that they make a
preliminary deposit under conditions tobelaid dowji intba
measures ofImplementation envisaged inArtiolo 118»
Theamount ofthedeposit shall befixed t
-according tothqusual trad® terms ofcontract af,pr
supplies ;
–according toth«special conditions governing building
contracts#

-24-
Forbuilding works involving anamount exceeding 20pOOP
units ofaccount ,adeposit shall beobligatory *A
■eourity mayberetained until final aooeptanco ofrtelives ?*
Where acontraot hasnotbeen carried outoroompletion
hasbeen late ftheinstitution shall ensure that itis
adequately compensated inrespect ofalldamages ,interest
andcosts bythededuction oftheamount from thed^positf
vhother this hasbeen lodgod direotly bytheavnpli|pr or
oontraotor ,orlayathird party *
Artiole 65
Contracts maybemade against invoice orbill ofeosts only
where thoexpected value ofthegoods andservices suppliod
does not exceed 250units ofaqcount .This limit shall be
increased to600units ofaccount forexpenditure tobe
entered into outside theprovisional places ofwork oftho
institution .
Artiole 71
Theaccounts shall bekept _inunits of«nnmm +wthedouble
sho^all '°nihAhaaiB °fthecalendar ^ar.They»h*lXshowallrevenue andexpenditure forthefinanoial year .Theyshall beauthenticated by 'supporting doouments .
Therevenue andexpenditure acoount andthobalanoo sheetShall bedrawn upinunits ofaooount . •-
Artiole 72
Entries relating tothebudget acoounts andtocommitments
.andrecovery orders aocounts shall bemade onthe
basis ofanaccounting syst««comprising anomenclature of
budgetary items which makes aolear distinotion between tho
balance sheet aocounts andtheacoounts ofbudgetary
expenditure andrevenue *
These entries shall make itpossible todr^w upageneral
monthly balance ,andastatement tyChapter andArtiolo v
ofbudgetary revenue andexpenditure ,whioh shall bo
forwarded tothe Financial Controller .
Artiole 73
cesreferred toinArtlcl^iQ7 and114.ony^rn!eJ-°*h"thanrR„WidvnnoV ^^ ^chali beenterod inasuspense account and T<
teStdurin£thefinanoial yoar whichfollows thepayment ofthis advance *
■'::?! rnrorrcd tQ *>■«third oub-narA ^,^
J>0 ..hallboaottled withinsix«««iraas'a nlacompietion oftnotiroWt f™. th„. rftlmU

Artiolo 75
Theacoounts shall bodosed attheendofthefijp&nci&l
year toenable abalance sheet oftheCommunities andthe
revenue andexpenditure account referred toinTitle VIto
bedrawn up*Therevenue andexpenditure aooount shall b«
submitted totheFinanoial Controller .
Artiole 76
Authorizing offioers who,when establishing entitlements tobe
recovered orissuing recovery orders ,entering into acommitment
ofexpenditure orsigning apayment order dosowithout complying
with this Financial Regulation andtherules foritsimplementation
render themselves liable todisciplinary action and ,iK^ere
appropriate ,mayTJOrequiredtomake restitution# came shall
apply ifthey omit todraw upadocument establishing a'debt orif
they neglect toissue recovery ord*frq.or are,without
justification ,late inissuing them *
Article 81
TheCommission shall draw up,notlater than 1June ofthe
following year ,arevenue andexpenditure aocount forthe
Communities ,whioh shall include thefollowing tables broken
down inaooordance with thebudget nomenclature *
1*Atable ofrevenue including *
-estimated revenue forthefinanoial year ,
-amendments tothe revenue estimates asaresult
ofsupplementary oramending budgets ,
-revenue collected during thefinancial year ,
-entitlements still tobeoollected from the
preceding finanoial year ,
-entitlements established inthe oourse ofthe
financial year ,
-amounts still tobecolleoted atthe end ofthe
finanoial year }
2*Tables showing thebudgetary pattern forthefinanoial year
distinguishing between appropriations entered under items ,
artioles ,chapters andtitles ofthebudget andcommitment
authorizations ,andindioatingt
-theinitial entries ,
-anyamendments introduced bymeans ofsupplementary or
amending budgets ,
-anyamendments toappropriations introduced bymeans oftransfer
-theappropriations maintained under Artiole 6(3)»
-thefinal figures forappropriations forthefinanoial year ;

-26-
3.Tablesshowingtheutilization oftriefiguresenteredas
atparagraph 2aboveIappropriations maintained andcancellations
shallalso "beindioated .
Astatement shallbeannexedtothesetable3,whereappropriate ,
showingtherevenue ,expenditure andbalances forthere-use
operations referredtoinArticle22(2).
4.Tablesshowingtheuseoftheauthorizations andappropriations
maintained frompreceding financial years,indicating adetailed
breakdown ofthefiguresintocommitments ,payments made,unused
appropriations beingmaintained andcancellations .
Annexedtotherevenue andexpenditure accountshall "bo
adocument showingcapitaloperations anddebticane-geaent ,
indicating :
-a)
(a)"thetotalamountofloansapproved ;
(b)thetotalarc.our.toftherepayments on'i'-uvxm
contracted andofthecharges oneuoh^orrovirigej
M»t)
(a)theamountof"borrowings contracted }
(o)thetotalexaountofrepayments capital
ofinterest madeonloansgrafted.
Articles 82
EachInntitution nhall,notlaterthan1April,forwardto
theCotrcnieolon theInformation roquirod Tordrawing upth©
revenueandexpenditure *cco>mtandth«balanceshoot,plus
acorAributVon tothonn.ilyo.taofthofinor.ciBl
referredtoinArticle 63.
Àrtici*83-
Thiaaccountshall "bepreceded byenanalyaia oftho
financial oana^cnent inreopectofthoyearinqusotion.
ItDhallcoverallrevenue andorponditura transactions
relating totheprocoding financial yearforeachinstitution
Itehallbasubmitted Inthosomeformandfollowing tho
aamesubdivioionei aatheBudget.
Articia64
TheCorasiBolon chelldrawup,withinthotiras-lisait provided
forinArticle 81,abalanceBheotofassetsandliabilities
oftheCodounitiea asat31December ofthopreceding
financial year.Aetotercent ,showingthemovements &TA ■
balancesofthetcounta,drawnuponthocoisedatar■ah&ilVa
fctttciicd tll«y«tO %

-27-
SectionII
Auditing oftheaooounts
Provisions relating totheCourtofAuditors
Article 85
TheCommission shallforwardtherevenueandexpenditure acoount,thefinanoialanalysisandthebalancesheettotheEuropean
Parliament ,theCouncilandtheCourtofAuditorsby1Juneatthelatest *
6.InsertionofanewArtiole85a.wordedasfollows 1
Artide85a
.nfhere,fortheperformance ofcertaintasksorcertainaudits
themembersoftheCourtofAuditors Beekassistance fromstaff
oftheCourt,thetasksdelegatedtotheseofficials mustbe
specifically laiddownandlimitedtothetimenecessaryfortheircompletion.TheCourtitselforoneofitsmembersshallnotifythesetaskBtotheauthorities inwhose
organization thepersondelegatedistocariyouthiswork*
•*ThofollowingArticlesshallID©wordedasfollowst
Artiole 86
Eachinstitution ehnilforwardtotheCourtofAuditora
atth0lateatwithi««>•month
whichfollowstheendofthequarter,and,inthecar.qof
qUa'I'ter«^th0latentwithinth«nmn-KhwhU*['fsUfiyg-the closeof,thefinaj^nl_ycar tthedocuments
supporting theaccounts,inparticular thedocuments andIZlltespe8Pectofcorrectapplication oftheprisionswhichgoverntheimplementation oftheBudget
andrelatingtocommitments andpayments,andtothe
ofrevenue,subjecttotheapplication ofArticle14ofCouncilRegulation (EEC,y?1"JfArticlQ87ofthisFinanoial?«£+<?+* CourtofAuriitr,™mayquestioneachinstitution onthesubjectofthesaidsupportingdocuaents.
Tothisendrtheofficials whosooperations arscheckedby
CourtcfAuditorsshallinparticulars'

-28-
Artiol*67
onrecordsand,if„eCos3arv °r*u<nto™"ballb«basedpurposeshallbeto^hT/"th°receivedandallexpe„ditu1^hint^read11irru^hia8^rr'Bannerhavingregardtotheprovisionsoftit*??properB»4Set,th.FinancialR.(ula?lon,.ifItLl"*"'-,h*pursuanttoth.Treatl...<mdtt,Jt"h.f! *•*•»haabeenaound. financial management
Fortheperformance ofitstaskbeentitledtoconsult,inth.' *.°f/Uf,Horl«hall ween^ixiea tocónsult ♦y»-* ––Article fia«11* *maruierprovidcdforrticle89,alldocumenta andinfórmatefinancialmanagementofthede^^^tooAoHr ^itsinspection ;ithasthennut,^♦»bodiessubjecttoofficialresponsible foramv«m°m®n<iuirie«ofany
andtouseanyoftheauditingnP!j**exp€n<***ur*operation,departmentsol^encie"gPr°C0dur*8-PPropriat.\0thoi.
JheCourtofAuditor.,in0rdert<)obinformation fortheperformance ofth«*vJ"•ce^aiybytheTreatiesand?hemetrest2„-?tnWt,d*•"
naybepresent,atitsrequest,durin/rth®«"ff*th'Pm,outbytheCommission inimn1o.L«+♦?Ioperations (parri*d
ofRegulation (EEC)Wo729/70andAr-tfrtiArticles8(>nd9
'° «iratom,ECSC)»o2/71 *•*.* 'ssÄffi.?*,h*
Artici»88
TheCourtofAuditsehalloneuretfatcashondepositorinhand „i.,.*oowri»W8ana*th.d.po.1,^..„Ssi9ffioiai of,;6hCourt"«yoarT7©Utsuahcheakq
Article 89
TheCommission andtheotherinstitutions shallaffordth*
CourtofAuditorsallthefacilities andgiveitallthe
information whichtheCourtmayconsider neceBsai7 forthe
performance ofitstask,andshallinparticular affordall
theinformation obtained asaresultofthecheoksVthichthey
havecarriedout,asrequired bytheruleslaiddownbyth*
Community ,withinthedepartments responsible forthe
monapement oftheCommunities' finances andforeffecting
expenditure ontheirbehalf.Inparticular ,they(;hall
placeatthedispooaloftheCourtofAuditorsall|)ocument*"
concerning theconclusion ofcontracts andallaccounts of
cashormaterials ,allaccounting recordsorsupporting
documents ,andalsoadministrative documents pertaining
thereto,alldocuments relatingtorevenueandexpenditure ,
allinventories ,alllistsofpostsinthedepartments ,which
theCourtofAuditors ma.vconsidernecessaiy -forauditingth*revenueandexpenditure aooountonth*b«i*o|reoord*
oronth*spot* :

-29-
(a)ehow their recordG ofcash inhand ,anyother cash ,
securities andmaterials ofallkinds ,andalso the
supporting document *inreaped *of4hali >stewardship
ofthefunds with which they areentrusted ,andalso
anybooks ,registers andother documents relating thereto |
(b)present thecorrespondence andanyother document
required forthe full implementation oftheaudit
referred tointhefirst paragraph ofArticle 87.
Theinformation supplied under (b)mayberequested onlyby
theCourt ofAuditors orbyoneofitsmembers ,andvuch
request shall beinwriting .
TheCourt ofAuditors shall beempowered toaudit the
documents inrespeot oftherevenue andexpenditure ofthe
Communities which areheld bythedepartments oftheinstitu­
tions and,inparticular ,bythedepartments responsible Tor
decisions inrespect ofsuch revenue andexpenditure .
Thetask ofestablishing that therevenue hasbeen received
andtheexpenditure incurred inalawful andproper manner
andthat thefinancial management hasbeen Bound ,shall embraoe
theutilization bybodies outside theinstitutions of
Community funds received bywayofaid.
Thegranting ofaidtobodies outside theinstitutions shall'
besubject totheagreement bythereoipients toanaudit
being carried outbytheCourt ofAuditors ontheutilisation
oftheamounts granted asaid.
Artide 90
The Court ofAuditors shall transmit tothe Commission
andtheinstitutions concerned ,by15July atthelatest ,
anyoomments which are ,initsopinion ,ofanature suoh
•that they should appear inthereport provided forin
Artiole iQfoftheTreaty establishing theEuropean Coal
andSteel Community ,Article 206a oftheTreaty establishing
theEuropean Eoonomic Community andArtiole 180a ofthe
Treaty establishing theEuropean Atomio Energy Community .
Each institution shall address itsreply totheCourt of
Auditors by31October atthe latest .Ihereplies ofthe
institutions other than the Commission shall beforwarded
simultaneously totheCommission .
TheCourt ofAuditors shall attaoh tothe annual report
anassessment ofthesoundness ofthefinanoial management .
Before orafter theaccounts forafinancial year have been
olosed ,anyinstitution may request theCourt ofAuditors
toforward ,inaddition totheannual report ,reports or
analyses inrespeot ofspeoifio problems relating tothe
general budget oftheEuropean Communities .
TheCourt ofAuditors may ,onitsowninitiative ,plaoe similar
reports oranalyses before anyinstitution .

-30-
Artiole 91
TheCourtofAuditors shalltransmit totheauthorities
responsible forgivingdischarge andtotheotherinstitutions ,
"by30Novemberatthelatest,itsannualreportaccompanied by
thereplies,anditshallensurepublication thereofinthe
Official Journal .
Artiole92
TheEuropeanParlipment,upon arecommendation fromtheCouncil
vhichshallactbyaqualified majority ,shall,before30April
ofthenextyear,piveadischargetotheCommission ;lnreBpecrfc.
oftheimplementation oftheBudget.Ifthatdatec,annotbe
net,thaEuropeanParliament ortheCouncilshallinfprratheCommission ofthereasonsforthepostponement *
TheFinancial Controller andalltheinstitutions areto
takeintoaccountthe commentsgivenbytheEuropeanParliament
inthedecisions givingdischarge .Attherequestofthe
European Parliament oroftheCounoil,theinstitutions
shallreporttotheEuropean Parliament onthemeasures
takeninthelightoftheseoomments and,inparticular ,
ontheinstructions giventotheirdepartments whichare
responsible fortheimplementation ofthebudget.Such
reportsshallalsobeforwarded totheCourtofAuditors
andtotheCommission oftheEuropean Communities *
*
8*Insertion ofanewArticle 92awordedasfollows:
Artiole 92a
Allinstitutions andallstaffoftheEuropean Communities
shallprovidetotheEuropean Parliament anyinformation
whiohitcallsforinthecontextofitsexeroise of
oontrolofthegeneralbudgetoftheEuropean Communities *
9*Thefollowing Artiolesshallbewordedasfollows:
Artiole 93
1.Theprovisions ofTitlesItoVIandXIshallapply
totheresearch andinvestment appropriations setoutin
theannexprovidedforinArticle94»hereinafter oalled
annex,andthefinancial schemereferredtoinArtiole93,save
asotherwise providedinthisTitleorwheretheyare
incompatible withthespecialprovisions ofthisTitle*
2»Thefinancing oftheexpenditure relatingtothesupplementary
researchprogrammesifgovernedbytheprovisions ofArtiole4(6)
oftheSeoisionof21April1970*

-31-
Artiole 94
Research andinvestment appropriations shall "beentered in
aspecial ohapter intheseotion ofthebudget relating to
the Commission .
Adetailed functional "breakdown ofthese appropriations
shall "begiven inanannex tothis seotion .
That annex ,which forms anintegral part oftheBudget ,shall
contain :
–appropriations intonded tofinanoe allthe research and
investment objectives ;
••appropriations for other activities .
Article 95
1.Anoverall allocation covering several years (herein­
after called "tranche ")shall bemade tothechapter ofth#
Budget corresponding toeach research endinvestment objective
asdefined bytheCouncil initsdecisions relating to
programmes orcorresponding decisions .
Inbudgetary terms ,thetranche shall bethetotal allocation
provided intheBudget foreach research andinvestment
objective ,taking into account anyfinancial reserves fexcept
where theobjective istoconsist ofseveral speoifio stages
each forming aself-contained whole .
2.Amounts authorized annually |ntheBudget tocover
research andinvestment expenditure shall include appropri *-.
tions forcommitment andappropriations forpayment .
3. .Theappropriations forcommitment within each tranche
areintended toenable theCommission tomeet allthelegal -
obligations which itmaycontraot .
«»
They represent theupper limit ofexpenditure towhich the
Commission maycommit itself -during thefinanoial year in
question fortheattainment oftheobjeotives towhich this
expenditure relatea .
Uotwlthatfiridinpr thqproviaiona ofArtiole 6theappropriations
forcommitment shall remain valid until they arecancelled
under thebudgetary procedure *
4.Appropriations forpayment represent theupper limit of
expenditure which maybeincurred orauthorized during eaoh
financial year tocover commitments entered into during ths
current orpreceding financial years .
Notwithstanding theprovisions ofArticle 6fthose
.appropriations for payment corresponding toappropriations
for conrritroont which remain valid shall becarried forward
until oancelle^undpy budget aryprocedure .

-32
IjQ.Artiole 96isdeleted.
11*ThefollowingArticlesshallbewordedasfollowst
Artide97
$lassification shallonlybeusedinrespectofcategories *
.>I
Notwithstanding thaprovisions ofparagraphs 2and3of t
Article 1*?,thenomenclature oftheannexshallbe"based,aa '!
regardsthedcnftrlption ofchapters andarticles,ontheuse , ■
ofexpenditure rocultinfrmainlyfromcarryingoutresearch •" '<objectives andothuractivities . ' ,..
WithintheChaptersandArticles,expenditure shall "foe l
olassified aocording toitsnatureintooategorlea whichshall
\?esubdivided intoheadings;intheBudget,howeverf"this
Artide98
1.InadditiontothedocumentsreferredtoinArticle12, 1afinancial schemechallbodrawnuptosupportthe
preliminary draftannex.Thinr.hallcontain,intjieform ^ofappropriation accounto ,thoapnropriationa madeavailable '\
intheChapters andArticlenofthoabovementioned annex ■}
"corresponding totheinstruments ofimplementation ,1^ i
Forexa^iplo,auchinstruments Urei '
–thescientifio divisions }
-thogénéralservices 1
-thescientific andtechnical services. I
■■ ■ 1 1 1 I
Inaddition ,thefinancial schemeshallcontain at
staffexpenditure account.
2.Thefinancial scheme,amendedifnecessary '
inaccordance yjth-the Budget,shairserveaathe-basisfor
•"lan'V'c"''cn^»
Expenditure inrespectoftheinstruments ofimplementation
andthestaffexpenditure acoountshallbeentered
provisionally inthissoheme.
3.Anappropriation accountshallboprovidedforesch
inotrumcnt ofimplementation .Thoapproprl a11onsentered
thereininthedifferent chaptersoftheannex**for these
instruments shallbeclaGr.ifiedaccording totheirnature
•pursuanttothecocondsubparagraphofArticle9|u'""
hallalsoT>efo»-e3»«nfl*tn *.
.intheeta-fferpcnditure accomri'l

-33-
4.Theexpenditure entered provisionally inthestaff
expenditure aooount shall notexoeed theamounts made
available intheappropriation accounts .
Theexpenditure entered provisionally ineach appropriation
account shall not exceed the appropriations authorized in
reject oftho Chapters p.ndArticles inthe annex for the
instrument infruostion ,save v.hcro ,nr>aresult either of
tr.mr -fers within Chapters and Articles ofthis rnncx orof
nd'litior.nl r.T.ounts mnde ovnilablc forthird -
parties , surplus resources make itpossible toincrease
expenditure accordingly .These additional amounts shall be
ciade •avaj 1ab1eas;
–comitinents ,uptothe amount oftho repayment provided for
,inthe contracts concluded with reernes tin .^third parties ,
–payments ,uptothe amount ofthe entitlements for repayment ,.
!
5.Theprovisional entries inthestaff expenditure account j
slhall bedistributed over theappropriation accounts each }
month after deduction oftheCommunity tax . i
r l
Theprovisional entries intheappropriation accounts shall J- j
bedistributed –bymoans offinol entries –over theresearch : f
objectives and other activities each month proportionately
according tothe work done bythe instruments ,
6.Adocument shall beappended totherevenue and
expenditure account showing theresults oftheoperations j
provisionally charged toeach appropriation account and i
opwrationa char^od tothantaff cxnondlturo aooount , I
Artiole 100
1.Aschedule .ofamounts ofandduodates forcommitments
andpayments ,forming anintegral part oftheBudget ,shall
beattached tothoannex provided forinArticle 94and
shall bedrawn upasfollows byohapter andartiole *
(a)foreachtranche ,theschedule ofamounts anddue 4
dates shall show thetimetable fortheutilization 9f
theappropriations forcommitment |this shall be
subject toannual review : \
(b)foreachestimated appropriation forcommitment ,the
schedule ofamounts andduedates shall show the ' »
annual timetable laid down forthepayments * '*
Artiole 101
If,atthebeginning 1ofafinancial year ,theBudget has
notyetbeen finally adopted ,expenditure shall be
effected asfollows :
(ft)Regarding thoappropriation 3made available ineach
Chapter fortheinstruments Article 8shall apply .

-34-
(b).Regardingth»epeolfioappropriations oftheChapters
intheannex,payments maybeeffectedmonthlyinrespectofany!
chapter,uptoanamountnotexceeding one-twelfth ofthe
annualestimates shownforthatfinanoial yeai'intho
scheduleofamountsandduedatesforpaymentinrespect
oftheestimated appropriations forcommitment ,..
Commitments maybeeffecteduptoanamountn^texceeding '
one-fourth ofeachappropriation shownintheschedule
ofduedatesforthoestimated commitments forthe
financial yearconcerned ,increased byone-twelfth for *
eachmonthelapsed,,providedthattheydonotexceed
theamountprovidedforinthedraftbudgetr<prlatho '
absencethereof,inthepreliminary draftbudiret*
Artide 102
1*Everydecisionrelatingtotransfers
shallbesubjecttopriorapproval bytheFinanci{id
Controller ,whoshallcertifythatthefundsarejpw&ilabl*
andthattheseoperations areinorderandinaooordanoe
withtheprovisions inforce.
2.However,iftheFinanoial Controller oonsiders thathe
oarmotascertain inadvance theeffeotsofsuchtransfers
onthefinancial balanceoftheappropriation aooounta :of
thefinancial scheme,heshalloonfinehimselftodelivering
anopinion.
Inthatcase,andinsofarasheisempowered ,the
authorizing officer mayonhissoleresponsibility effect
thetransfer ,providedthathemalcesavailable eachmonthto
theFinancial Controller allappropriate information enabling
anassessment tobemadeofthefinanoialeffect^ofsuchtransfers#
IfasaResultofsuchinformation theFinancial Controller
findsthatafinancial imbalanoe hasoocurred -inany
appropriation account,heshall,informtheauthorizing
officerthereof#
3.Adjustments betweencategories oftheBtaffexpenditure
account andwithinthoBpeciflo appropriations inthe
appropriation accounts shallbocommunicated totheFinancial
Controller butshallnotrequirehispriorapproval .
4.Inordertoenabletholastdefinitive entries-tobemade
transfers maybemadeevenaftertheendofthe"jfinancial year*
Article 103
1.Notwithstanding Article21(4)«theCommission may,withis
thelimitsandintheconditions fixedatthefinaladoption ,
•ofthestatement ofexpenditure onresearchandinvestment t.
makotransfers ofappropriations between ohaptens,which
shallthereupon 1?®specifiedbylathestatement *
2vKotwithstanding Article21(6)flib#prohibitions of
transfers referredtothoreinshallsotbeapplicable
totheclassification ofexpenditure according toits
jn&ture,withiathemoaningofArticle$7»

-35-
3»Notwithstanding Article 60(a),acontract forscientifio and
technical equipment or "building work maybelet "byprivate
treaty where theamount does notexoeed 20000units of
Account ,without prejudice to
•treaties are allowed under Art^hooe cases where private
,cle60(b),(c)and (d)and
Without prejudice tothegeneral obligation toinvite
competitive tenders ,asfaras .possible andbyallsuitable
means ,from those capable ofsupplying thegoods and
services required bythecontract .
4*Notwithstanding Article 62,thefollowing shall be
submitted ,before thedecision of .theauthorizing officer ,
fortheopinion ofanAdvisory Committee onProcurements and
Contraots ,whose composition andfunotioning shall besettled
bythemeasures ofimplementation envisaged inArticle ll8t
(a)contracts ofascientifio ortechnioal nature ,forsuae
exceeding 100000units ofaocount ,andtheacquisition
ofimmovable property ;
^b)contraots forsupplies andequipment ofanature other
than scientifio ortechnioal ,forsuns exoeeding
25000units ofacoountf
(o)contraots forsupplies andequipment ofanature other
than scientifio ortechnical forsums exoeeding
5000units ofacoount ,towhich points (o),(d)and (e)of
Article 60apply .
5«Notwithstanding theprovisions ofthefirst subparagraph
ofArticle 68,scientific andtechnical equipment may
besold ,without first bein r.advertised ,following a
••decision taken bytheauthorizing officer after hehas
consulted theAdvisory Committee onProcurements andContraots *
12.Title VIII ,"Special provisions applicable totheEuropean
Social Fund **(Articles 104and105)«isdeleted *
13.Title IXbecomes Title VIII .
Artioles 107 *108 ,110'and 111shall beworded asfollows !
Artiole 107
Provisional global commitments shall beentered into ,corresponding to
theadvances tobemade totheMember States ,inrespect ofthe
appropriations fortheGuarantee Section oftheEuropean Agricultural
Guidanoe and Guarantee Fund .
TheCommission Decisions fixing theamounts ofthese advances ,in
accordance with Article 5(2)(a)ofRegulation (EEC)No729/70constitute
provisional global commitments .Hieapproval oftheFinanoial Controller
shall have thesole purpose ofestablishing that thecommitments
correspond totheamount oftheadvahoes deoided bytheCommission ,
after consultation with theFund Committee ,andthat they arewithin
thelimits ofthetotal amount ofappropriations intheGuarantee
Seotion oftheEuropean Agricultural Guidanoe andGuarantee Fund .

-36-
However,whentheCommission considers -thatameasuremay"beof
anaturethatwouldresultintheappropriations undera
particular chapterbeingexoeededsubstantially ,theproposal
inquestion shouldbetransmitted totheEuropean Parliament for
itsopinion.Insuohcases,Parliament shouldgiveitsreaction
withinonemonth*
Artiole108
1*Theexpenditure effoctod bythedepartments andagenciesinapplication ofArticle4ofRegulation (EEC)No'729/70shall •
bethosubjectofacommitment bychapter,article ,pjiditem,
andshallalsobechargedasapayment,afterexamination ofthestatements transmitted bytheMemberStatesin
accordance withtheprovisions laiddowninapplication of
Article5(3)ofthesaidRegulation ,andaftertheapproval
oftheFinancial Controller *
Thecommitment shallbeenteredintowithintwomonthsafter
reception ofthestatements transmitted bytheMemberStates*
Thecharging asapaymentshall,ingeneral vbeoarpriedoat
withinthesameperiod*
Thisarticleshallapply,withoutprejudicetotheplearanoeofaccountsprovidedforinArtiole5(<0(b)ofRegulation (EEC)
No729/70.
2*Thecommitments envisaged underthisArticleshallbe
deducted fromthoprovisional globalooctmitmentg referred to
inArticle 107# ■'
Artiole 110
Aaydifferences whichmayexist "betweentheexpenditures
chargedtoafinancial year,pursuanttoArtiole109»anti
thoserecognized bytheCommission atthotineofclearaaioa
oftheaccounts,aqprovidedforinArticle5(2)(l|),of
•Regulation (EEC;No729/70,shallbechargedasundo;^-or
over-expenditure tothefinanoial yearduringwhichthe
accounts arecleared *
Artiole 111
1*Appropriations whichhavebeengloballycommitted inaccordance withArticle107,andwhichhavenot-beenthesubjectofacommitment undertfc«
budgetary nomenclature inaccordance withArticle108by1Aprilofthe
Bubsoqugnt financialyear,nhallbemaintained -withaviewto._coverity
thoexpenditure charrcuble tothooriginalfinancial year« __~
2•Any?.ppronri;xtion3 inexccsnofsuch.expenditure gha!j.l_'be ..c'i'ncgllcd
urdortheoririml financial voar.
■IΤ ■- "
Aprovisional rlobalamountcorresponding tothissumsj;fromtheappropriations forthecurrentfinancial yearv'
I,,γ'Ϊ,Iι^ίιΤι|ΗΤΓΙΤ·η-/ΐι·Ι·ΜΙΙΙ»,Ι ι'·Μ»ι»II,III1*11101ΙϋΙΙΙΠ-ηΐΒΠΠΙ–ΙΜίηΠΠ -η^ΙΊΓιΓΤΙ Μ»–· 4«

Am-37-
14.Article 112i"deleted .
15.Article 113shall beworded' asfollows :
Article 113
1.Transfers from onearticle "toanotherwithin each chapter shall bomade
\>y^cTfx^^rTh^'CcT^isr.xon taken notlaier thanM *i-arch of ""the .
fir.c-r.cial year ,inaccordance with theprocedure provided forinArticle ,!1
ofr'e.ruluUcn (h-Lic)Mo7?V/70.
ι·· --
2.Transfers between chapters ,whether within orbetween thetitles created ^
inthebudget fortheGuarantee Section oftheEuropean Agricultural Guidanoe
andGuarantee Fund ,shall bemadebytheCommission ,asnecessary ,upto
31March ofthefollowing year .
3.TheCommission maymaketransfers between the »FoodAid1chapter andthe ,
chapters oftheGuarantee Section oftheEuropean Agricultural Guidance and
Guarantee Fundupto31March ofthefollowing financial year in
withthelimits setbytheapplication ofRegulation (EEC)2681/74of ,
21Ootober 1974forpayments imputed tothefinancial year concerned .
4.Itshall takedeoisions totransfer notearlier thanonemonth after it » :
hasinformed thebudgetary authority ofitBproposals inregard tosuohtransfers
ι
f
I
• • ■ I
16.Article 114 isdeleted . t
»
I
17*Title Xbecomes Title IX
18.Artiole 115Veeomes Artiole 114 *worded asfollowst
• >
i •• ' '
! • '*'
, Article 114 «
Eveiy food aidprogramme shall ,onoe adopted "bytheCounoily "bemade the
subjectofaproposal forcommitment inaccordance with theprocedure
laid down inArticles 40to43.
Theadvanoes paid toMember States shall beentered globally against the
abovementioned commitments ;thesumsetaside forthecommitments maynot
beexceeded .
Asregards thebooking aspayment oftheexpenditure effeoted bythe
Member States using thefunds advanced bytheCommission ,andasregards
theolearanoe ofacoountB .theprovisions ofArtioles 108to110shall apply *

-38-
TheCommission maydeoide,tipto31Marchofthefollowing
finanoi&lyear,oatransfers fromonoarticletoanother
vithinthesaidchaptera ...•
AnewTitleX,wordedasfollowsthasbeenintroduced *
TITLE£ ..*
SPECIAL PROVISIONS RELATING TOTHEOFFICIAL -PUBLICATIONS
OFFICE OFTHEEUROPEAN COMMUNITIES .
Article 115
1.Withoutprejudice totheotherprovisions oftheFj^nanoiax
Regulation ,thefollowingspecialprovisions shallappjlyto
thefunctioning oftheOfficialPublications Officeof,the"
European Communities .
2.Theappropriations fortheOfficial Publications Office.
thetotalamountofwhichshallbeienteredunderaspecialbudget
headingwithinthesectionoftheBudgetrelating tothe
Commission ,r.hallbesetoutindetailinnnAnnextothatseetion «
Theappropriations shownunderthisspecific budgetheading roay "be
trunr.terredinaccordance withtheconditions setoutin -•
Article 21. f~~
TheAnnexshalltaketheformofastatement ofrevenue and •
expenditure ,subdivided inthesamewayasthesections ofthe
Budget.
Theappropriations enteredinthatAnnexshallcoverallthe
financial requirements oftheOfficial Publications Officein •
theperformance ofitsdutiesintheserviceoftheCommunity's*.
institutions asdefinedintheDecdsion of16January 1969
setting uptheOffice.
Wherenecessary ,theestimates mavbead.iusted duringthe
financial yearbytheManaging BoardoftheOfficewhich
shalldecideonthetransfers required withintheAnnexasa
tofauohftdjuntmcnto .
3.Theremarks onthepn/^efncinffthespecifio budgetheading
underwhichisenteredthetotalappropriation forthqOfficial
.P»VHr-A+.imisOfficeshallshowanestimateofthecostof.servicen rendered bytheOfficetoeachofthoInstitutions .
Thinshallbebasedontheforecasts oftheanalytical accounts
provided forinpararraph 5below.
Thetotalcost'sofservices rendered bytheOfficeshall
correspond tothototRleypenditure showninitsstatement of
expenditure . '
Apapersettingoutthebasicdata••■underlying-theestiiateof-the
allocation ofthe e;B~serviooa"asbetweentheInstitutions •
shal1beprovided asasupporting documentforthe
preliminary draft "budget# . ;..

-39-
4»Each inHtltution shall .forAbidance ,enter initiisection '
oftheBudget aproforma appropriation corTPRponding'to the
services v.hich itexpects theOffice torender toit<?uring "the
financial yo.ir concerned .
5*TheOfficial Publications Office ..shall draw upanalytical ^ .
acco' .ints ofltn evn^viiture,enabl ingtheproportion ofits
scrvi cos rorvlcrcd toe-"-.hofthe Institutions tobeassessed each
ronth , 'ij"'e Managing Board shall lay down the criteria on
■which theaccounting eyptr-n shall bebased . ••
The Office shall notify theInstitutions concerned oftheresults ■
oftr.'ianalytical ,acoountn . . .
6.Onaproposal from theManaging Board theCommission
shall ,fortheappropriations entered intheAnnex forthe
Official Publications Office ,delegate thepowers ofauthorisation
totheDirector ofthe Office and shall fix the limits and
conditions ofsuch delegation .
Each Institution shall retain thepowers ofauthorization for
expenditure char /rodtothe appropriations for thepublication
ofall work entrusted tooutoide bod,ie3 bythe Office .
7*TheFinancial Controller shall Relegate powers toan
official responsible forthe control ofcommitment and
authorization ofexpenditure andforthecontrol ofthe
revenue ofthe Office . ..
TheCommission ,onaproposal from theManaging Board
oftheOffice ,shall appoint anassistant accounting officer
specially responsible forthecollection ofrevenue and
thesettlement ofexpenditure effeoted directly bythe
Office .
8.Tomeet thecash require nrrta oftheOffice ,bank aooounta
"orpost office giro accounts maybe"opened ohitsbehalf by
theCommission ,onaproposal from theManaging Board .
1Theaccounts .shall befinanced regularly "hvpayments _effected "hv
;the Cor.rni r.ciionupon receipt ofcnlln for func3n from theOffice .
Such payments may not exceed the total nmount ofthe
appropriations ontcrod forthio purpose intheCommission Budget ,*
Thefinal cash position foreach year shall beadjusted
between theOffice an$ ,theCommission attheendofth«
financial year .
9•Thenetprooeeds from sales ofpublications byt^eOffjoe
shall bere-used bythe institution which drew upthe
publication ,pursuant toArticle 22(2 ). :
10*Therevenue andexpenditure account andtheb&lanoe sheet
inrespect oftheOffioe shall fora anintegral part ofthe
revenue andexpenditure account andofthebalance iheet
oftheCommunities referred toInArtiolea 81and64of
thefinancial Regulation . -
11.The Managing Board 'oftheOffioe shall determine
thedetailed ruleq fortheapplication ofthepreceding
provisions ,andalso spocifio rules governing .thetpnna of
ealeofpublications andthecorresponding accoimtiipg Bystea »

-40-
20.Title Xaisdeleted .
21•Title XI "bears thetitle :Transitional andfinal provisions
22*InArfciol *117th«t«ro "Audit Board "i«r®pl»o«4 "by
"Court ofAuditors ".
23.Article 119 isworded asfollows J
•; Artici *119 "
l(a)Theprovisions amending Artioles 26.28and29shall
■not apply •until 1January 1978 . "
(h)The T>rovi njonapPArticles ?6to31.33.
sub*vir.i~Tvrh ofArticle 3/l(?)t onri Ariiclco 37(1 ) 39
ofi'imncinT"Hf"'al ation Ho73/91(KCGC .Kl-.C ,Kur.itom )of
|?*3Anril 1973 chall remain inforce until 31December 1977 .
■Kherc theaccounts forthe1976 and .1977 financial years are ••
■ 'clopfi ,the Cor.-:i nr-ion shall draw upaotat^prnt ofBums
p~u»i ,corrarinr :the n\:ir.s nctual l.ypaid bythe ?Prober States -..-J
with thorp quo tohave boon pai (1under the nt -itc -nenta of
revenue ard expenditure for tho financial year incrucction .
This snail befollowed byaclearance ofthodifference
chown inthe statement .
(o)Th«>r>rovlsion3 ofArticle 38cihall remain inforce until
the final date set forimplementing thefinance mechanism 1
ent.Vb ]ir.hcd byCouncil Rcrculntion No'1iV^/fb 17 l97o *_
2.Theprovisions ofthefourth paragraph ofArticle 6,Rnd
Article 9"ndthefir3t paragraph ofArticle 92(insofar Ra
they j.Mrnd thecurrent rulen )andtheprovisions ooncernin ,?
the Court ofAudi torn shall not come into forco until the date
ofthe ratification ofthoTreaty of22July emending certain '<
provirlons ofthe Treaties enthblinhinrr the European
Communities and thoTreaty ert^bl inhin ^a;Sinrle Council and a
'Single Con-mi r.3ionoftheEuropean Communities .
3.Theprovisions ofArticles 66to92shall bereviewed ,in
accordance with the procedure .laid down forthio purpose in
the Treaties ,after theCourt ofAuditors has issued its
'opinion onthese provisions .
- . Parsuant totheprovisions ofArtiole 28oftheTreaty of
.22 197*7 .theterms ofoffice ofthomembers oftheAudit
■••Eojrd andthatoftheauditor shall expire onthedaythey
submit their Report onthefinancial year preceding that inwhioh
themembers oftheCourt ofAuditors areappointed ;their
powers ofaudit shall beconfined tooperations relating tothat
financial year .These powers shall beexercised inaooordnno *
with thoprovisions ofArticles 85to92ofFinancial Regulation
No73/91/M2SC ,EBC»Euratornof25April 1973 .
After themembers oftheCourt ofAuditors havebeenappointed ,the
three authorities responsible forexternal oontrol shall confer and
take theappropriate measures toassure continuity ofoontrol .
OJNoL131of20.5.7 6.

-41
A. Annronrl JltiOTISremitted frut TlOtpaid atthO_gr ^j^thg .* j
i*.? IW1W V"'", .rnn^v ntoforce olihTS^ent »).financiaJ yn-.ie m'■""'J– . ■, i
■• maintaxnea under • ]
~ ■"._ .iJ\t *\ yArticle 6(3;(*>). « »
e;r.rrimi -tmen-t mtiona fortheSocial Fund lnauRd_on ^
:– 1 |^).; TTfthe entry into force oftheamrndTiPntB )on
Artir.TR 104ofKin-'moiu'l Reflation No73/^1jj£S|Lt .
v-.-r;Lr^mS of25AprilTm^hall remain inforce during the
.nir forwhich they u«.rn Issued andthe r.tima committed
' ihr->Authorizations nh-ill begdded tot^oappropriations
-• tvr-thufinancial year forwhich they were opened .
6.Exceptional lyi i j
«■payments made upto31January 1973 fortheGuarantee Section •
!ofthe hJurop'-in Agricultural Oui<)nncc and (iu.'ir.-intce Fund by
the ."boAlea nr.ddepartnrntn referred toinArticle 4of ";j
|Rcf7.il ation (MI-JCl No shall beincluded intheaccount'' I.1 !f, I1!fI« ■ ! I m
ifor 1972 * " H
I"**nthecageoftheGuidance Section ofthe'European Aftrlcultural k
Guidance and Guarantee Fund aspecial entry shall bemade in
jtheremarks column oftheBudget re/tardin /ttheappropriations »i.
reserved forimproving arricul tural structures which have been , ^
jcarried over from previous financial years butcommitment of «'
jwhich ianotplanned during thefinancial year concerned .In
that year they will notrequire tobecovered byrevenue .
However ,insofar asthey were thesubject ofcommitment
decisions pursuant totheprovisions established under theooomon
agricultural policy ,they constitute commitment authorizations *
Where this istheoaBdj ;theappropriate amendments onthe ;
revenue side shall beeffeoted through budgetary procedure# "* .'1
7*Theappropriation ?*forcommitment entered inthebudgets
for1975 >1976 and1977 forthoEuropean Reprional Development
Fund andnotcoTmittcd b.ytheendofthefinancial year for
which they were entered intheBud /retshall remain available
for the twosubsequent financial years .
8(a)Theprovisions amending Article s10and71shall r.otenter
into force until 1January 197d » ■ '
From that date theterm "unit ofaccount "used inthis Plnanclal
Regulation Khali bettken tomean theEuropean unit ofaccount
(IIJA )andefined inArticle 10.
Until 31December 1977 theprovisions ofArtioles 10,27and71
ofFinancial Relation No73/91/l'KSC .KBC .Furatom of
23April 1973 shall remain inforce .
(b)Theoonditions inwhich the'European emitofaccount (EUA)i3tobe
applied torevenue andexpenditure shall 19decidad inq,o0crd?no «
with theimplementing oeaawres envisaged inArtiola 118 '©?this
FiiUiacial Regulation *

-42-
24.AnnoxesI,II,IIIandIVar«doleted.
Artiole 2
Thefollowing shall "berepealed :
-ThePinanoialRegulation of10March1975supplementing thePinanoial Regulation
of25Aoril1973applicable tothegeneralbudgetoftheEuropean Communities
(75/l84/Euratom,ECSC,EEC)1;
fTheFinancialRegulation of24November1975derogating fromArtiole6(l)pfthe
PinanoialRegulation of25April1973applioablegto thegeneralbudgetoftheEuropeanCommunities (75/717A*ura^°®»ECSCfEEC))
111otherprovisions contrarytothepresentRegulation shallalsoberepealed *
Artide 3
Atthreeyearlyintervals theEuropean Parliament andtheCouncilofthe
European Communities shallexaminetheFinancial Regulation inthelight "
ofaproposal fromtheCommission oftheEuropean Communities totake
accountofdevelopments .Anyamending regulations shall "beadoptedby
theCounoilafterreoourse totheoonoertation prooedureifParliament
sorequests *
, Article4
ThisRegulationshallenterintoforooon••••••
ThisFinancialRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMemberStates. .
jÎ.OJKoL73of21.3.1975
;2ojKoL307.Of27.11.1975-

LISTOFAKEKDKEWT5 PROPOSKD WPARLIAMENT AHD
ACTION TAKESBYTHECOMMISSION
T7P®ofanendœent Beferenoe
(l)Definition oftheannualityofofappropriations (»no»-^differentiated appropriations )Article1(2)
(2)Provisions ooncerningdifferentiated appropropriation®
(*oomaitment author!eationo .andappropriat loneforpaynwtArtlolt1(3)
(j)Definitionofappropriation *Artide1(3)
(4)Entryinfullofallrevenueandallexpenditure Artide3(2)
(3)Draftingamendment
(6)Drafting amendsant
(7)Draftingaaendaent
(8)Revenueenteredintheacoount■
onthebasisofentitleaents
established uptoandincluding
31December (insteadofonthe
basisofthemounts
collected )
(9)Provisions concerning the
utilization andBaintenanoe
ofappropriations
(10)Informingthebudgetary
authority oftheutilisation
ofappropriationsArtioie3(2)
Artlole4
Article 5
Artlole6(1)
I(ll)Draftingamendment
(12)Draftingattendsent^
(twelfths)
(13)draftingaaendaent
(U)Explanatory statementdramup
tar"satellite' *todiesArtiole6(2)
Artlole6(3)
Artiole6(5)*
Artlole 7
Artide6
Artide12(2)(b)
Artiole12(4)(o)ACTION TAKENBrTHECOMMISSION
Aaendaent aooepted
asitstands
X
X
X
X
X
X
X
XAaendnont acoepted
subjeotto
altérationAnendnent not
accepted (»
Initial CoRsalssioi
textretained)
lvlththeexception ]K.3)
ixcoptthatithas
>eenagreedto
-eplaoe"appropri»- I
.ionforpayment"ty ''conaitnent author–!j
sation"(inthis|
,Lrtioleandeleewhere )«
AdditionproposedbyParllaaent.
Pwlieaentproposes,aaongotherthing*,thattheCowioilshouldoonrultitonooa]rulsory expenditure ^

-2-
rapeofMendaortiR«for«no «ACTIONTAXKHBTTHECGtttfSSIO.T
Anendaont ecoepteduitatandaAa^ndnent accepted
eubjeotto
altérationAnendnent notaccepted(»InitialConnlaeion
textretained)
(ij)Balanceeheetofaaaeteand
liabilities tobeattachedto.
thepreliminary draftbudget
(16)Utttriofaaendaent
(17)Suppleaentary andoaendlnf
budgete
(18)Draftingaaendaent
(19)Presentation ofappropriations
inthebudget
(20}Draftingaaendsent
(21)Traneferprovlilom
(22)Draftingaaendnint
{2})Draftinguandaint
(24)Draftingu«nda«nt
(25)DelationofArtiolaZl
aaa,roeultofrebooting
"oaatibudget"principle
(26)Quarterlyreporten
rtotlpti andup«ndltv «
(27/Draftinganendaent
(28)Draftinganendaent
(29)Deletionoftha
provision foradjuataentotoboappendedtotha
aheatefor31December
{30)Draftingaaendaenta
OOForwarding therovenue
andexpend!turoaccount
(32)Power*ofthoCourtof
Auditors
(33)Thedates"15July**and
"31Cbtober **fortha
presentation ofaccountsArticle12(5)*
Artiola12(6).,
aeoondaubparagiwph
Artide12(7)
Artloia1}-
Artlela16(2)(b)
Artlola 17
Artiola 21
(paragraph *2,
3and4)
Artlola21(7)
Artlola2)f
Artlola24
ArtlolaJ1
Artlola42
Artlola7)
Artlola75
•econdaub–
para^rapii
Artlole 81
(parngrapha 1,
2,3and4)
Artlola85
Artlolaa;>*.
Artlola90X
z
ζ
ζ.
χ
χ
χ
ζ
χ
ζX(vltlitheexception•ri)
•thlrdparagrapfc
oaljr
•AdditionpropoaadbyPu-H^ai(„Arlkol*85).

-3-
ACTION TAKEN BTTHECOMMISSION I
ofamendmentRef*r*nc * Amendment aconpted
asitstand *Amendment aocapted
subjeot to
alterationAmendment notaccepted j
(-Initial Commission
text retained )
34)Specif ioreporte ,Court of
AuditorsArticle 90 X
33)Transmission ofth6annual
report oftheCourt of
AuditorsArtide 91 X'
\
i
35)Drafting amendment (aotion
tobetaken ontheoomnenta
inthedecisions giving
dieoharge ) Artiole 92 Xi;
i<
I'
[
37)Providing Parliament with
anydocuments and
information Artiole 92a
■IAmendment aocepted
subject -tothe '
deletion of"andany
documents "(leaving
"anyinformation ")!
I
i
38)Various adjustments
concerning research
appropri ationsArticles 93»94»
95.98(2 ) X
39)Non-deduction ofCommunity
taxfrom the staff
expenditure acoount Artiole 98(5 ) x
40;"Guarantee "and"Food Aid"
transfersArtiole 113
(paragraphs 2,.
3and4) X
41)Rieauthorities
responsible forexternal
eontrol shall conferArtiole 119(3 )
last sub­
paragraph X
42)HewArtlols 3(ofour
overall proposal )«
re-examination ofthe
Financial Regulation at
three-yearly interval * (Artlolo 3) X
i
i
1
* II
itton proposed toParlluNnt *
..
(
i

WORKING PAPER
PARALLEL TEXTS COMPRISING :
1*TheFinancial Regulation of25April 1973
2*Theproposal foraRegulation amending theFinanoial
Regulation of25April 1973
(presented "bytheCommission totheCouncil on
26May1976 )
3.Theproposal of26May197° » amended onthe'basis
oftheopinion oftheEuropean Parliament of
14Deoember 1976 *

9 ■■
, FINANCIAL REGULATION
I of25Aprll1973
'applicabletotheGeneralBudgetoftheEuropean
Conaunltles
(73/91/ECSC,EEC,Euratoa)ProposalforaCouncilRegulation (ECSC,EEC,Euraton)
amendingtheFinancialRegulation of25April1973
applicabletotheGeneralBudgetoftheEuropean
Connunlties,(SubmittedbytheCooalsslontoth#
Councilon26Hay1976)ProposalforaRegulationpresentedbytheConlsslon,after
aaendnent onthebasisoftheOpinionoftheEuropean
Parllanentofn.12,1976
TORCOUNCILOFTHEEUROPEAN COMMUNITIES , THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishing the. ■ I
HavingregardtotheTreatyestablishing the '
European CoalandSteelCommunity ,andin
particularArticle78fthereof,Unchanged
Europ6anCoalandSteelConununi'tyjandin
particularArticle78(f)thereof}HavingregardtotheTreatyestablishing the
EuropeanEconomicCommunity ,andinparticular
Article209thereof,whanged
HavingregardtotheTreatyestablishing the
EuropeanEconomic Community,andinparti-HavingregardtotheTreatyestablishing the
European AtomicEnergyCommunity ,andin
particularArticle183thereof,Unchanged ]
cularArticle209thereof }HavingregardtotheproposalfromtheCommission .Unchanged
HavingregardtotheTreatyestablishing theHavingregardtotheopinionoftheEuropean
Parliament ,Unchanged
European AtomioEnergyCommunity ,andin
I
particular Article183thereof }
Havingregardtotheproposal fromthe
Commission }
/
HavingregardtotheOpinionoftheWhereastheTreatyof22July1975amendedcertain
financialprovisionsoftheTreatiesestablishing the
European Communities andoftheTreaty
establishing aSingleCouncilandaSingle
Commission oftheEuropeanCommunities ;and
whereas,inthelightoftheseamendments ,changes
needtobemadetotheprovisionsoftheFinancial
Regulationrelatingtotheadoptionofthebudget
andthemeasurestobetakenif,atthebeginningof
abudgetyear,thebudgethasnotyetbeenadopted;unchanged
European Parliament i
>Whereasaccountshouldalsobetakenofthe
changeddistribution ofthepowersofthetwo
institutionswhichholdthebudgetaryauthoritybywhereasaccountshouldalsobetakenofthechangeddistribution
ofthepoversofthetwoInstitutions whichholdthebudgetary
authoritybyaaendlngtheprovisions concerningtransfersto
I

amendingtheprovisionsconcerning transfersto
reflectthefactthattiicEuropeanParliament makes
thefinaldecisionontransfersrelatingtoexpenditure
whichdoesnotnecessarily resultfromtheTreaties
orfromActsadoptedinaccordance therewith;
WhereastheTreatyof22July1975established a
CourtofAuditorswhichreplacestheAuditBoard
andtheAuditoroftheEuropeanCoalandSteel
Community ;whereastheCourtofAuditorsshould
havethesamestatusasaninstitution inmatters
concerningtheestablishment andimplementation of
tl-.ebudget,andwhereastheprovisionscoveringthe
jurisdiction andpowersoftheCourtofAuditors
shouldbereviewedoncetheCourthasbeen
constituted ;
Whereasthereshouldbeconferreduponallthe
institutions therighttoapplythepracticescurrentin
tsomeoftheinstitutions inrespectofthe
implementation oftheirbudgets,andwhereasin
particularalltheinstitutions shouldbeempowered
toeffectthemselves anynecessarytransferswithin
theirownbudgetsection;whereasinrespectofthe
Guarantee SectionoftheEuropean Agricultural
Guidance andGuarantee FundtheCommission
should–becauseoftherequirement thatthe
accountsbeclosedon31March–beempowered to
carryoutbetween 1Januaryand31Marchofthe
subsequent financialyearanytransfersbetween
chaptersthatmayberequired;whereas,pursuantto
rheprovisions ofRegulation (EEC)No2681/74,itis
essentialthattheCommission shouldbeempowered
tomaketransfersasnecessarybetweenchaptersof
theGuarantee SectionoftheEuropeanAgricultural
Guidance andGuarantee FundandtheFoodAid
chapter;
Whereasthedefinition oftheunitofaccountand
themethodsapplicable tomakingconversions
betweentheunitofaccountandthecurrencies ofthe
MemberStates,embodied inthetextofArticle10of
theFinancialRegulationof25April1973{')areno
longerappropriate tothecurrentinternational
monetary situation,andwhereasinitsreportof
4March1975theMonetary Committee tookthe
viewthataunitofaccountbasedonabasketof
Community currencies wouldbebestsuitedtothe
requirements oftheCommunity ingeneral;< ι *
1-2reflectthefactthatboththeseInstitutions ,I.e.theCouncil
andtheEuropeanParllaaent,areInvolvedandthattheCouncil
takesthefinaldecisionontransfersrelating -toexpenditure
resultingnecessarily frontheTreatiesandactsadoptedinaccordance
therewith,andtheEuropeanParllaoentthefinaldecisionontransfers
ofallotherexpenditure ;
WhereastheTreatyof22July1975established aCourtofAuditorswhich
replacestheAuditBoardandtheECSCAuditor;whereas,moreover,the
CourtofAuditorsshouldhavethesaoestatusasaninstitution 1n
nattersconcerning theestablishsent andimplementation ofitsbudget;
whereas,however,theFinancialRegulationshoulddefine*oreclearly
thejurisdiction andpowersoftheCourtandthemannerinwhichit
shouldexercisethosepowersonceitbeconesoperational ;andwhereas
itIsthereforeappropriate tostresstheneedtoreviewthatpart
oftheFinancialRegulation whichrelatestotheCourtofAuditors;
Unchanged
Unchanged

WhereastheCouncilhasalreadyadoptedsuchaunit
ofaccounttoexpresstheamountsofaidmentioned
inArticle42oftheACP-EEC Convention ofLome
inDecision No75/250/EEC(!);whereas the
Commission oftheEuropean Communities has
adoptedthesameunitofaccountforthe
implementation oftheECSCTreatyinDecisionNo
3289/75/ECSC;andwhereasthesamedefinition
shouldbeadoptedforthepurposesofimpjementing
theEECandEAECTreaties;
Whereasitisnecessarytoharmonize thevarious
budgetary procedures currentlyusedfortheSocial
Fund,theRegional FundandtheEuropean
Agricultural Guidance andGuarantee Fund
Guidance Section;whereasitisessentialthatthese
procedures bebroughtinlinewiththegeneral
system;whereas,notwithstanding this,transitional
provisions mustbeintroduced toenablethe
arrangements usedfortheseFundstobegradually
adaptedtothegeneralsystem;
I
Whereas adistinction shouldbemadebetween
appropriations forcommitment andappropriations
forpaymentinthecaseofprojectslastingseveral
yearsandtheprojectstowhichsuchadistinction
appliesshouldbedetermined underbudgetary
procedure ;
Whereas,inthelightoftheexperience acquiredin
thepreparation andmanagement ofthefunction-
orientated budgetapplicable toresearchand
investment appropriations ,thesystemusedneedsto
berationalized andsimplified;
(2)OJNoh104,24,4.1975 »?•35.Unchanged -5-
unchanged
Whereasadistinction shouldbeoadebetweencommitment authorizations
andappropriations forpaynentInthecaseofprojectslastingseveral
yearsandtheprojectstowhichsuchadistinction appliesshouldbe
deteroined underthebudgetaryprocedure:
whereas.InthecaseofresearchandInvestment appropriations ,accountshouldbetakenoftheneedforbudgetaryclarityandwhereasanInitial
breakdownofresearchappropriations byarticleand1tenshouldbegiven
inaspecialchapterofthesectionofthebudgetrelatingtothe
Commission;whereas,aoreover,Inthelightoftheexperience acquired
inthepreparation andnanagenent ofthefunction-orientated budget
applicable totheseresearchandInvestnentappropriations ,thesystea
usedfortheirfunctional presentation needstoberationalized and
siuplifted;

WhereastheOfficialPublications Officecarries
outworkforailtheinstitutions ,thusconstituting a
jointservice,anditisconsequently necessaryto
improvethepresentation andimplementation ofthe
budgetforthisOffice;whereastheaopropriations
fortheOfficialPublications Officeshould
consequently beenteredinanAnnextothe
'Commission' sectionin.whichallthese
appropriations willbeenteredunderaspecific
budgetheadingand–inordertoavoidunnecessary
inflationofthebudget–theinstitutions shouldno
longerberequiredtomakepaymentstotheOffice;
Whereasthebudgetarynomenclature needstobe
decidedeachyearunderthebudgetaryprocedureto
takeaccountofthetrendsintheactivitiesofthe
Communities ;
Whereasthedefinitiveapplication oftheown
resourcessystemfrom1January1978necessitates
themodification ofcertainfinancialprovisions and
theintroduction ofnewprovisions inordertoensure
theCommunities' financialautonomy bythe
assignment ofthetotalsumofownresources;
Whereas,oncethisfinancialautonomy isachieved,
theeffectingofexpenditure willnolongerrequire
thecarrying-over ofappropriations whichhadnot
beencommitted bytheendofthefinancialyear;
whereastheprovisionforsuchcarry-overs should
thereforebeabolished;
WhereastheCommunity mustnevertheless beable
tomeetthecommitments intowhichithasentered;
whereasitisconsequently necessary forthe
appropriations corresponding tothesecommitments
andnotspentduringthefinancialyeartobe
maintained infulltocovertheseobligations ;
Whereasborrowing hasbeenrecognized asameans
offinancingCommunity activitiesandtheprovisions
oftheFinancialRegulation callformodification to
•ntsonrrmtn »thicnrmiKîlitv *Unchanged –4
Whereas,totakeaccountofdevelopnents InConaunityactivities,the
budgetarynomenclature naybechangedeachyearunderthebudgetary
procedure;
Unchanged
Unchanged
Unchanged
Unchanged

HASADOPTED THISFINANCIAL RECUUTTONi
TITLEI
GENERAL PRINCIPLES
Article 1
1.TheBudgetoftheEuropean Communities
(hereinafter called 1Budget')istheInstrument
whichsetsoutforecastsof,andauthorizes Inadvance,
theexpected revenue andexpenditure ofthe
Communities .foreachbudgetyear.Forthepurposes
ofthisFinancialRegulation ,therevenueandexpendltui
oftheCommunities eha.llcomprises
•theadministrative expenditure ofthe
European CoalandSteelCommunity andthe
.corresponding revenue;
–therevenueandexpenditure ofthe
European Economic Community }
–therevenueandexpenditure oftheEuro­
peanAtomicEnergyCommunity,withthe
•xoeptionofthatoftheSupplyAgenoy
pn&oftheJointUndertakings .Whereasaccountmustbetakenofthetrendsin
pricessincetheFinancialRegulation of25April
1973wasdrawnupandtomodifytheamounts
referredtoinArticles62,64,65and103
accordingly ,
HASADOPTED THISREGULATION :
TITLEI
GENERAL PRINCIPLES
Article2
1.TheBudgetoftheEuropeanCommunities
(hereinafter called'budget')istheinstrument
whichsetsoutforecastsof,andauthorizes in
advance,theexpectedrevenueandexpenditure
oftheCommunities foreachbudgetyear.For
thepurposesofthisFinancialRegulation,the
revenueandexpenditure oftheCommunities
shallcomprise:Unchanged-5-
HASADOPTEDTHISREGULATION :
TITLEI
GENERALPRINCIPLES
Artidi1
1#Unchanged
–theadministratis cexpenditure ofthe
European CoalandSteelCommunity and
thecorresponding revenue.
–therevenueandexpenditure ofthe
EuropeanEconomicCommunity ,
–therevenueandexpenditure ofthe •
EuropeanAtomicEnergyCommunity . I
!
I
j
.. .•,«t-w"\jm
Y>i

Theabovementi onedexpenditure shallcom­
prisethatariBingfromtheactivities of
theinstitutions assetoutinthebudgetary
nomenclature providedforinArticle15(4)•
2.ForthepurposesofthisFinancial
Regulation ,research andinvestment ex­
penditure shallcomprise anyexpenditure
vrhicbasybecharge*!iotheBudget
undertheTreatyestablishing the
European AtomicEnergyCommunityandU^er
theinpleseniing provisions andinparticular:"
–expenditure relatingtotheimplementation
oftheresearchandtrainingprogramme of
theCommunity !
ι
-anycontribution tothecapitalofthe
SupplyAgencyandtoitsinvestment ex­
penditure }
-expenditure relatingtotheequipmentof
trainingcentres;
-anycontribution totheJointUndertakings
andtocertainjointventures;Theabovemeniioncd expenditure shallcomprise
thatarisingfromtheactivittQS ofthe
institutions .
Thebudget*lsosetsoutforecastsof,and
authorizes,borrowing andlendingoperations .
2.Theappropriations enteredannuallyinthe
budgetyhallbeusedtofinancethe
commitments enteredintoduringthefinancial
yearandtherelevantpayments without
prejudicetotheprovisions ofparagraph 3
relatingtomuhiannu.il projects.
Noexpenditure maybeincurredorauthorized
inexcessoftheauthorized appropriations .
3.Theappropriations intendedtofinance
multiannual projectsshallincludeappropria­
tionsforcommitment andappropriations
forpayment.
Theappropriations forcommitment authorize
thesignatureofthelegalobligations whichhave
tobecontracted tocoverthetotalcostof
projectswhicharetobeimplemented over
severalfinancialyears.Theyrepresenttheupper
limitofthatexpenditure thecommitment of
whichhasbeenauthorized inordertoenable
theprojectsinquestiontobeimplemented .
Theappropriations forpayment enable
expenditure whichhasbeencommitted during
thecurrentorprecedingfinancialyearstobe
paid.Theyrepresent theupperlimitof
expenditure involvedinthepaymentofthe
commitments inquestion. '
Saveasotherwiseprovidedintheprovisions
relating toresearch andinvestment
appropriations ,theprojectsinrespectofwhich
adistinction ismadebetweenappropriations for
commitment andappiopriations forpayment
shallbedecidedijSuringthebudgetary
procedure .2.Theappropriations showninthebudgetshallbeauthorized foron#
financialyear.
Soexpenditure naybeincurredorauthorized inexcessoftheauthorized
appropriations .
3.Theappropriations intendedtofinancemultiannual operations say
includecommitment authorizations andappropriations forpayment.
Thecommitment authorizations enablethelegalobligations whichhaveto
becontracted tocoverthetotalcostofoperations whicharetobe
implemented overseveralfinancialyearstobeenteredinto.They
representtheupperlimitofthatexpenditure thecommiteent ofwhich
hasbeenauthorized inordertoenabletheoperations inquestion
tobeImplemented .
Theexpression ■commitmentauthorizations *isusedinthisRegulation with
thesamemeaningastheexpression "commitmentappropriations usedinArticle176oftheFAECTreatyand,bywayofderogation ,forresearch
andinvestmentappropriations ,inTitleVIIofthisRegulation.
Theappropriations forpaymentenable.....(textunchanged)
Saveasotherwiseprovidedintheprovisionsrelatingtoresearchand
investmentappropriations ,theoperations Inrespectofwhicha
distinction ismadebetweencommitmentauthorizations andappropriations
forpaymentshallbedecidedduringthebudgetaryprocedure.

-theCoaaniBBion'e financial eupportto
prospecting programmes intheterritories
ofMemberStatesInaccordance withArticle70
oftheTreatyestablishing theEuropean
AtomicEnergyCommunity andalsothe
financing ofemergency stockswhichitmay
bedecidedtobuilduppursuanttoArticle72
ofthesameTreaty)
-loansmadeandohargesrelatingthereto)
-repayment ofloansandohargesrelating
theretO|
tadalsoallotherexpenditure relatingtothe
lotivities decidedonbytheCounoil.
3.Withoutprejudice toArticle93,104and
107,expenditure maybeauthorized fora
periodgoingbeyondthefinancial yearonly
Inaccordance withthedetailedrulespro­
videdforintheBudget.
Operating expenditure arisingfromcontracts
whichhavebeenconcluded inaccordance with
localusageforperiodsgoingbeyondthe
financial yearisnotsubjecttotheprovi­
sionsofthepreceding subparagraph .Such
expenditure shallbechargedtotheBudget
forthefinancial yearinwhichitisia-4.Withoutprejudicetotheprovisions ofthe
preceding paragraph ,expenditure mayb«
authorized forapciiodgoingbeyondthe
financialyearonlyij.iaccordance withthe
detailedrulesprovided |;orinthebudget.
Operating expenditure arisingfromcontract*
whichhavebeenconcluded inaccordance with
localusageforperi,idsgoingbeyondthe
financialyearitnotsubjecttotheprovision!of
theprecedingsubparagraph .Suchexpenditure
shallbechargedtothebudgetforthefinancial
yearinwhichititincurred.Unchanged'

4.Wherenecessary ,orattherequestof
theEuropeanParliament ,theCouncilorthe
CourtofJustice,theCommission maysubmit
c
supplementary oramendingbudgetsinpreli­
minarydraftform.Suchdraft "budgetsshall
bepresented ,examined,drawnupandfinally
adoptedinthesamewayandinaccordance
withthesameprocedure aBthebudgetwhose
forecasts theymodify.Suchadraft "budget
mustbejustified "byreference tothesaid
budget.Indiscussingit,thecompetent
authorities shalltakeintoaccountthe
urgencyofthematter.Preliminary drafts
ofsupplementary budgetsmust,asageneral
rule,"besubmitted totheCouncilnotlater
thanthedatelaiddownfortablingthepre­
liminarydraftbudgetforthenextfiiiancial
y®ar.
5.ThefinaladoptionoftheBudgetplaces.
eachHeaterStateundertheobligation toplacethe.
contributions atthedisposaloftheCommlsslon,in
accordance withtheruleslaiddowninthis
Financial Regulation ,6

A'tr2Ol©iC
Thebudgetappropriaiaonsshallbeusedin
accordance withtheprinciples ofeconomy
andsoundfinancial management .
Article 3
1.Allrevenue ar.dallexpenditure shallbe
enteredinfullintheBudgetandinthe
accounts .
I
Totalrevenueshallbeusedtofinance
totalexpenditure withoutprejudice to–V
theprovisions ofArticle3(4)and
Article4(6)oftheDecisionof21April1970,
2.Notwithstanding theprovisions ofthe
secondsubparagraph ofparagraph 1,any
»
revenue earnarked \
Xforaspecific purpose,
suchasincomefrorafoundations ,subsidies ,
yiftsandbequeBts,shallnotbeusedforany
>therpurpose.Article 2
Unchanged
Article3
à.
Allrevenueandallexpenditure shallbeentered
infullinthebudgetandintheaccount?
withoutanyadjustment againsteachother.Article 2 -9
Unchanged
Article3
1.Allestimatedrevenueandallestimatedexpenditure shallbe
enteredInfullInthebudget.
2.Allrevenueandallexpenditure shallbeenteredInfullin
theaccounts.
FheCommission mayacceptanydonation made
;otheCommunities ,andinparticular found-
itions,subsidies ,giftsandbequests.

1
rheCommission nayacceptdonations which
nayinvolvesonefinancialchargeonly
subjecttopriorauthorization fromtheEuro-
jeanParliament andtheCouncil,whichshall
actonthematterwithintwomonthsfrom
thedateofreceiptoftherequestfromthe
SorrjrdBsion .Ifnoobjection has"beenmade
aithinthisperiod,theCommission shall
t
takeafinaldecision onacceptance .
Ax-tiele4
Sorevenueshall "becollected andnoexpendi-
;ureeffectedunlesscreditedtoorcharged
igainstanarticleintheBudget.
Saveasotherwise providedinthisFinancial
Regulation ,expenditure maynotheincurredin
jxcessoftheappropriations authorized forth{
financial yearoroftheauthorizati onegranted
inrebpectofsubsequent financial yearB.
Boexpenditure shallbeauthorized inexcess
oftheallottedappropriations .Thetotal
a'neunioftheproceedsshallbeenteredinthe
accountswithoutanyadjustment ofrevenue
againstexpenditure ,saveasotherwise pro–
videdinArticleArtide4
1.Thetotalrevenueshallbeusedtofinance
thetotalexpenditure .
Inthecaseofbudgetheadingsunderwhich
appropriations forcommitment andappro­
priationsforpaymenthavebeenentered,
itistheamountenteredasappropriations for
paymentwhichistobeusedforthepurposesof
theprecedingparagraph .
2.Thefinancingoftheexpenditure relating
tothesupplementary researchprogrammes is
governedbytheprovisionsofArticle4(6)of
theDecisionof21Aprij1970.
3.Notwithstanding theprovisions of
paragraph 1,therevenueearmarkedforaspecific
purpose,suchasincomefromfoundations ,
subsidies,giftsandbequests,shallnotbeused
foranyotherpurpose.
TheCommission mayacceptanydonation
madetotheCommunities ,andinparticular
foundations ,subsidies,piftsandbequests.
TheCommission mayacceptdonations which
mayinvolvesomefinancialchargeonlysubject
topriorauthorization fromtheEuropean
Parliament andtheCquncil,whichshallactoil
thematterwithintwomonthsfromthe<fateofArticle4
Thetotalrevenueshallbeusedtofinancethetotalexpenditure,
subjecttotheprovisionsofthesecondparagraphofArticle93.
Inthecaseofbudgetheadingsunderwhichappropriations forpaysent
andcommltmentauthorizations havebeenentered,ItIstheaaount
enteredasappropriations forpaymentwhichIstobeusedforthe
purposesoftheprecedingsubparagraph .

Articlo 5
Thefinancial yearshallcorrespond tothe
calendar year.
Therevenueofafinancial yearshallbe
1enteredintheaccountsforthatfinancial
^yearonthebasisofentitlementsrecorded
1uptoandincluding 31December.
Theportionofentitlements forafinancial
yearwhichhasnotbeencollected atthat
dateshallbeenteredseparately Articleby
Articleuptoandincluding 31Decemberofthe
nextfinancial yearintheaccountsforthe
nextfinancial yearasanoutstanding amount
fromthepreceding financial yearstilltobe
I
collected .
Theallottedappropriations Bhallbeusedsole­
lytocoverexpenditure properly enteredinto
andpaidunderthebudgetforthefinancial
yearforwhichtheyweregranted,saveas
jtherwiseprovidedinArticles 6,95»104
md111|andtocoverthedebtBrelatingto
preceding financial yearsforwhichnoappro­
priation wascarried forward..... „receipt«>ftherequestfromtheCommission .If
noobjectionhasbeenmadewithinthisperiod,
theCommission shalltakeafinaldecisionof
acceptance .
Article5 •
m
Norevenueshallbecollected andno
expenditure effectedunlesscreditedtoor
chargedagainstanarticleinthebudget.Article5
Notwithstanding theprovisions ofArticle K,therevenueearmarked
foraspecificpurpose,suchasIncomefronfoundations,subsidies,
giftsandbequests,shallnotbeusedforanyotherpurpose.
TheCommissionnayacceptanydonationmadetotheCommunities,and
inparticularfoundations ,subsidies,giftsandbequests.
TheCommission nayacceptdonationswhichsayinvolvesonefinancial
chargeonlysubjecttopriorauthorization fromtheEuropeanParllanent
andtheCouncil,whichshallactonthematterwithintwomonthsfroa
thedateofreceiptoftherequestfrontheCommission.Ifnoobjection
hasbeennadewithinthisperiod,theCommission shalltakeafinal
decisionInrespectofacceptance.

f
heexpenditure ofafinancialyearBhallbe
ateredintheaccountsforthatyearfor
tensi.ireif.o.lofwhichtheauthorization
'reachedthefinancial controller not
aterthan31December,andforp'aynents
hichwereeffected notlaterthanthe
ollowirig 15January.
Article 6
»(a)Appropriations relatingtothe
remuneration andallowances ofthe
membersandthestaffoftheInsti­
tutions maynotbecarriedforward.
(b)Appropriations inrespectofpay­
mentsstilloutstanding asat31De­
cemberforcommitments enteredinto
after15December andwhichrelateto
thesupplyofgoodsandservices,as
aleothatportionoftheappropri­
ationsstilluncoanltted asat31December,
maybecarriedforwardtothenext
financialyearonly.Artide6
1.Thefinancialyearshallcorrespond tothe
calendaryear.
2.Therevenueofafinancialyearshallbe
enteredintheaccountsforthatfinancialyear
onthebasisoftheamountscollectedduringthe
financialyear.
3.Thefollowing rulesshallgovernthe
utilizationofappropriations :
(a)Underthebudgetheadingswherethereisa
distinction between appropriations for
commitment andappropriations for
payment :
–thecommitments shallbeenteredin
theaccounts onthebasisofthe
commitments contracted uptotheendof
thefinancialyear.Theportionofthe
appropriations forcommitment whichis
notutilizedbytheendofthefinancial
yearshalllapse,unlesstheBudgetary
1Authority decidesotherwise duringthe
Ibudgetaryprocedure,-12-
Article6
1.Thefinancial yearshallrunfro01Januaryto31Deceaber.
2.Therevenueofafinancial yearshallbeenteredintheaccounts
forthatfinancial yearonthebasisoftheentitlements established
uptoandIncluding 31Oecember.
3.Thefollowingrulesshallgoverntheutilization ofappropriations :
(a)UnderthebudgetheadingswherethereIsadistinction between
commitment authorizations andappropriations forpayeent:
-thecoraraitmentsshallbeenteredIn(textunchanged!

(c)Approprlailons Inrespectofpay­
mentsBtilloutstanding forcommitments
properlyenteredintobetween 1January
and31December,withtheexceptionof
commitments enteredintoafter15De­
cemberrelatingtosupplyof•
goodBandservices,shallbecarried
forwardautomatically tothenext
financial yearonly.
2.Fortheappropriations mentioned inpara­
graph1(b),theCommissionshallsutmitto ^
theCouncilandshallforwardtotheEuropean
Parliament ,before 1May,thedulydocumented
requeststocarryforwardappropriations made
bytheEuropeanParliament ,theCouncil,the
CourtofJusticeandtheCommission itself.
ShouldtheCouncil,actingbyaqualified ma­
jorityandafterconsulting theEuropean
Parliament ,failtotakeacontrarydecision
vithinamonth,thecarryingforwardofthese
appropriations shallbedeemedtobeapproved.
3.Unexpended revenueandappropriations still
available on31December,arieingoutofthe
donationsreferredtoinArticle3,paragraph 2–thepaymentsforafinancialyearshallhe
enteredintheaccountsforthatyearon
thebasisoftheexpenditure inrespectof
whichtheauthorization reachedthe
FinancialController notlaterthan31
December,andforwhichpaymentwas
effectedbytheaccounting officernot
laterthanthefollowing15January.The
potionoftheappropriations for
paymentwhichhasnotbeenutilizedby
theendofthefinancialyear,butwhich
corresponds tocommitments incurred
*hallnotlapsebutshallbeusedinthe
subsequent financialyear(s)towardsthe
totalamountofthecommitments
contractedbutnotpaidintheprecedjng
financialyears(s),
–theportionoftheappropriations for
paymentwhich,attheendofthe
financialyear,exceedsthetotalamount
ofcommitment !enteredJntpin|he
precedingfinancialyear(s)shalllapie;
(b)Underthebudgetheadir„gswherethereis
110distinction betweenimpropriations for
commitment andappropriations forpayment
(non-differentiated appropriations ):
–thecommitments shallbeenteredinthe
accounts onthebasisofthe
commitments contracted uptotheendof
thefinancialyear.TVportionofthe
appropriations whichhasnotbeen
committed bythecn^|ofthefinancial
yearshalllapse,
–thepaymentsforafinancialyearshallbe
enteredintheaccountsforthatyearon
thebasisoftheexpenditure inrespectof
whichtheauthorization reachedthe
Financial Controller notlaterthan31
December,andforwt|ichpaymentwas
effectedbytheaccounting officernot
laterthanthefollowing 15January.J"he
portionoftheappropriations whichwas
committed butnotpaidbytheendofthe
fmancialyearshallnotlapsebutshallbe
usedinthesubsequent financialyear(s)
towards thetotalamountofthe
commitments contracted butnotpaidin
theprecedingfinancial >car(s).-thepayaenhforafinancialyear(textunchanged)
■theportionoftheappropriations for.....(textunchanged]
(b]UnderthebudgetheadingswherethereIsnodistinction between
cooBltoentauthorizations andappropriations forpayient
(non-dlfferentIatedapproprlatlons):
«thacoaaltaents shallbaenteredinthe.....(textunchanged]
-thepayaentsforafinancial yearshallbe(textunchanged]

I
UTheappropriations referredtoinparagraph
1(b)whicharenotyetcommitted on31Decem­
berandforwhichauthority tocarryforward
tothenextfinancial yearhas"beengiven
Bhalllapseiftheyarenotcommitted and
paid bytheendofthesaidfinancial
year,withtheexception oftheappropri­
ationsfortheGuidance SectionoftheEuro­
peanAgricultural Guidance andGuarantee
Fund.
5.Notwithstanding theprovisions ofpara^-
graph1|theappropriations fortheGuidance
SectionoftheEuropeanAgriculturo.1 Guidance
andGuarantee Fundinrespectofpayments
stillduebyreasonofcommitments
enteredintobetween 1Januaryand31Decem­
bershallbecarriedforwardautomatically
foraperiodoffiveyears.4.However,theappropriations forthe
GuidanceSectionoftheEuropeanAgricultural
GuidanceandGuarantee Fundmaybeusedby
wayofexceptiontofinanceprojectsforwhich
theywerenotinitiallycommitted inaccordance
withCouncilRegulation (EEC)No3171/75of
3December 1975(').
(')OJhjoL315,5.12.197S,p.1.4,Unchanged
5.ThebudgetaryauthorityIstobeInforned,Inthecontextofthe
quarterlyreportprovidedforatArticle31ofthisFinancialRegulation,
oftheutilization oftheappropriations referredtoatparagraphs 3
and\above.
(1)OJNoL315,5.12.1975,p.1.

Onexpiry oSthat period ,theCommission
jaysubmit annual 3ytotheCouncil before
1Mayalistoftheappropriations still
committed ,with arequest ,duly documented ,
forthem tobecarried forward .TheCouncil
shall actbyaqualified majority within a
month }ifithasnotacted attheendof
that period ,thecarrying forward ofthe
appropriations shall "bedeemed to "beapproved .
6.TheCouncil andtheEuropean Parliament
shall beprovided fortheir information be-,
fore 1April with alist ofthe euris tobe
carried forward automatically .
7.When implementing theBudget ,details ofthe
ι
utilization ofappropriations carried forward
shall beentered separately Article byArticle
intheaccounts forthecurrent financial year .15

Article 7 Article7
Currentadministrative' expenditure whichIs j
chargeabletothenextfinancialyearandwhich,byItsj
nature,arisesatthe'beginning ofthatfinan­
cialyearmay,asfrom15Novemberofeach
financial year,hechargedasanexpected
commitment againsttheappropriations pro­
videdforinrespectofthenextfinancial
yearuptoamaximumofone-quarter ofthe
totalcorresponding appropriations forthe
currentyear.However,suchcommitments shall
notapplytonewexpenditure ofakindnotyet
approvedinprinciple inthebudgetofthethen
currentfinancial year.
Article 8
IftheBudgetisnotfinallyadoptedatthebe­
ginningofthefinancialyear,Article78b
jftheTreatyestablishing theEuropeanCoal
wdSteelCommunity,Article204oftheTreaty
istablishing theEuropeanEconomicCommunity,
indArticle178oftheTreatyestablishing the
JuropeanAtomicEnergyCommunityshallapplyOncethebudgetforthefollowingfinancialyear
hasbeenfinallyadopted,theappropriations
enteredthereinmaybecommitted witheffect
from1January.
However,irrespective oftheadoptionofthis
budget,currentadministrative expenditure
whichischargeabletothenejjtfinancialyear
andwhich,byitsnature,arisesatthebeginning
ofthatfinancialyearmay,asfromIS
November ofeachfinancialyear,bechargedas
anexpected commitment againstthe
appropriations providedforinrespectofthe
nextfinancialyearuptoamaximumofone
quarterofthetotatcorresponding
appropriations forthecurrentyear.However,
suchcommitments shallnotapplytonew
expenditure ofakindnotyetapprovedin
principleinthebudgetofthecurrentfinancial
year.Similarlytheadvanceswithinthemeaning
ofArticles107and114,intendedtofinancethe
expenditure oftheGuarantee Sectionofthe
EuropeanAgricultural GuidanceandGuarantee
Fundandexpenditure onfoodSid,maybepaid
from10December onwards.
Artidi8
Ifthebudgetisnotfinallyadoptedatthe
beginningofthefinancialyear,Article78bof
theTreatyestablishing theEuropeanCoaland
SteelCommunity ,Article204oftheTreaty
establishing theEuropean Economic
Community andArticle178oftheTreaty
establishing theEuropean AtomicEnergy
Community shallapplytocommitments and
paymentsofexpenditure ofakindalready
approvedinprincipleinthelastbudgetduly
adopted.
Paymentsmaybemademonthlyinrcspca<>f
anychapteruptoone-twelfth ofthe-16
Arild*7
Theappropriations enteredInthebudgetBaybecosalttedwith
effectfro*1January,oncethebudgethasbeenfinallyadopted.
Thisprovisionshallnotapplytocurrentadalnlstratlve expenditure
which,asfroa15Novenberofeachfinancialyear,raybecharged
esanexpectedcoooUaentagainsttheappropriations providedfor
Inrespectofthenextfinancialyear.Suchconoltoents shallnot,
however,exceedonequarterofthetotalcorresponding appropriation *forthecurrentfinancialyear.However,suchcosaltaents shallnot
applytonewexpenditure ofakindnotyetapprovedInprinciple
Inthebudgetofthecurrentfinancialyear.
TheadvancesIntendedwithintheeeanlngofArticles107and11V
tofinancetheexpenditure oftheGuaranteeSectionofthefuropean
Agricultural GuidanceandGuaranteeFundandexpenditure onfood»ld
saybepaldfroa10Deceaberonwards.
Article8
Unchanged
Unchanged

tocommitments andpaymentsofexpenditure
ofakindalreadyapprovedinprinciple in
"thelastbudgetdulyadopted.
AttherequestoftheCommission ,andwithout
prejudice totheprovisions ofthesecond
paragraph,theCouncilnay,actingbya
qualifiedmajority,andasdictatedby
administrative requirements ,andaftercon-forthepreceJingfin.incidyear;(hitmayrot,
however,havetheeffectofplacingatthe
disposaloftheCommission monthly
appropriations inexicssofone-twilfth ofthe
sumproviJcJforinthedraftbudgetor,inthe
absencethereof,inthepreliminarydraftbudget.
Commitments maybeenteredintouptoone
quarterofthetotalappropriations inrespectof
therelevantchapterfortheprecedingfinancial
yearincreased byone-twelfth foreach
completedmonth;thesecommitment maynot,
however,exceedthelimitoftheappropriations
providedforinthedraftbudgeror,inthe
absencethereof,inthepreliminarydraftbudget.
AttherequestoftheCommission ,andwithout
prejudicetotheprovisions ofthesecond
paragraph,theCouncilmay,actingbya
qualified majority,andasdictatedby
administrative requirements ,authorize the
simultaneous expenditure oftwoormore
provisional twelfths.Payments maybemademonthlyinrespectofany
chapteruptoone-twelfth oftheappro­
priationsinrespectoftherelevantchapter
fortheprecedingfinancialyearjthismay
not,however,havetheeffectofplaoingat
thedisposaloftheCommission monthlyappro­
priationsinexcessofone-twelfth ofthestun
providedforinthedraftbudgetor,inthe
absencethereof,inthepreliminary draft
budget.Commitments maybeenteredintoup
toone-quarter ofthetotalappropriations
inrespectoftherelevantchapterforthe
preceding financial yearincreased byone-
twelfthforeachcompleted month;thesecom­
mitments maynot,however,exceedthelimit
oftheappropriations providedforinthe
draftbudgetor,intheabsencethereof,In
thepreliminary draftbudget.
AttherequestoftheCoaalsslon,andwithoutprejudice totht
provisions ofthesecondparagraph,theCouncilaay,actingbyI
qualifiedaajorlty,andasdictatedbyadministrative requlreaenta ,
andafterconsulting theEuropeanParilanent,authorizethe
slaultaneous expenditure oftwoorcoreprovisional twelfths.

6ultiri£theEuropeanParliament ,•authorize
thesimultaneous expenditure oftwoormore
provisional twelfths.
Asregardsresearchandinvestment appropri­
ations!theprovisions ofArticle 101Bhall
apply.Ifihisdecisionconcernsexpenditure otherthan
compulsory expenditure arisingfromtheTreaty
oractsadoptedthereunder ,theCouncilshall
forwardsuchdecisionforthwith tothe
European Parliament within30days;the
EuropeanParliament may,actingbyamajority
ofitsmembersandtime-niths <>lthevotescast,
takeadifferingdecisiononthisexpenditure ip
respectoftheportionexceedingtheone-twelfth
referredtoinparagraph 2.Thispartofthe
CouncilDecisionshal|besuspended untilthe
EuropeanParliament fiastakenitsdecision.If
theEuropean Parliament hasnottakena
decisiondifferingfropithatoftheCouncil
withintheperiodlaid^own,theDecisionofthe
Councilshallbedeemedtobefinallyadopted.
Thedecisions referredtointheprevious
paragraphs shallincludetherequisitemeasures
inrespectofresourcesforthepurposesofthis
Article.
Asregards research andinvestment
appropriations ,theprovisions ofArticle101
shallapply.Decisionsconcerning severalprovisional twelfthsandrelating ~
toexpenditure otherthanthatnecessarily resultingfroatheTreaties
orfronactsadoptedinaccordance therewithshallbetakenpursuant
totheprocedurelaiddowninArticle78b(2)oftheECSCTreaty,
Article204oftheEECTreatyandthethirdparagraphofArticle178of
theEuratouTreaty,asamendedbyArticles4,13and21oftheTreaty
of22July1975.
Unchanged
Unchanged

Artide 9
TheBudgetandthesupplementary oremending
budgets,asfinallyadopted,shallbepub­
lishedintheOfficialJournaloftheEuro­
peanCommunities ,attheinstanceofthePre­
sidentoftheinstitution whichestablished
thefinaladoptionofthatbudget.
Article 10
'. I
♦ .<
1«ThebudgetshallbedrawnupInunitsof-
account:thevalueofoneunitofaccountshallbe
I
0.88867088 grammesoffinegold.
»
2.Incaseofachafigeintheparityofthe
currencyof-oneoraoreMemberStatesinre­
.lationtotheunitofaccount,theCommission
naysubmittotheCouncilwithintwomonthsof
suchparitychangeaprel1*1narydraft
ofanamendingbudgetadjustingtheappropri­
ationsandtherevenueexpressedInunltsof
account,sothatthevoluaeofoperationpro­
videdforinthebudgetremainsunchanged.
Theadjustmentofrevenueshallbecarriedout
inaccordancewiththeprovisionsinTitleIII,
SectionII.Article9
Thebudgetandthesupplementary oramending
bujgets,asfinallyadapted,shallbepublished
intheOfficialJournaloftheEuropean
Communities ,attheinstanceofthePresidentof
theEuropeanjarliament .
Artide10
1.ThebudgetshallI*drawnupinEuropean
unitsofaccount (EUA).Theunitofaccount
shallbeexpressedastjpesumofthefollowing
amountsofthecurrenciesoftheMemberStates
oftheCommunities :
DM
£Stg
FF
Lit
FL
Bfrs
lirs
Dkr
£Ir!0-838
0-0885
115
109
0-28^
366
σΐ4
0-217
0-00759
2.Thevalueoftheunitofaccountina
nationalcurrencyshallbeequaltothesumof
theequivalents inthatcurrencyoftheamounts
ofthecurrencies setoutinparagraph 1.Itshall
bedctcrmincJ bytheCommission onthebasis
oftheexchangeratesrecordedeachdayonthe
exchangemarkets(').
Thedailyratesforconversion intothevarious
nationalcurrenciesshal|beavailableeach^iy:
theyshallbepublishedintheOfficialJournal
oftheEuropeanCommunities .
3.Anyoperations involvingconversion ofthe
Europeanunitofaccount(EUA)intoanational
currencyshall,whereappropriate ,beeffected
onthebasisoftheexchangerateapplicableon
thatday,withoutpicjudiceto»thespecial
provisions ofArticleII?.
(')OJNoC21,30.1.1176,p.4.Artlci»9
Unchanged
Article10
Unchanged

TITLEII
PRESENTATION ANDSTRUCTURE OFTHEBUDGET
Section I
Présentation oftheBudget
Article 11
TheEuropeanParliament ,theCouncilandthe
CourtofJusticeshall,eachyearbefore
1July,drawupanestimateoftheirexpendi­
tureandtheirownrevenuesforthefollowing
year.
TheAuditBoardandtheAuditoroftheEuro­
peanCoalandSteelCommunity -shall,before
thisdate,forwardtotheEuropeanParliament
andtheCouncilanestimateoftheirexpendi­
tureandtheirownrevenuesforthecoming
year*
ι
TheEconomic andSocialCommittee shall,
beforethisdate,forwardtotheCouncilan
estimate ofitsexpenditure anditsown
revenueforthefollowing year.
Hotlaterthan1July,theseestinatesshallbe
forvrarded totheCoanisslon and-forInformation ,
4otheCouncil.TITLEII
PRESENTATION ANDSTRUCTURE OFTHEBUDGET
Section I
Présentation oftheBudget
Articleil •
TheEuropeanParliament ,theCouncil,the
CourtofJusticeandtheCourtofAuditor*
shall,eachyearbefore1July,drawupan
estimateoftheirexpenditure andtheirown
revenuesforthefollowingyear.
TheEconomic andSocialCommittee shall,
before15June,forwardtotheCouncilan
estimateofitsexpenditure anditsrevenue^
forthefollowingyear.
Theseestimates shallbeforwarded tothe
Commission and,forinformation ,tothe
EuropeanParliament andtotheCouncilnot
laterthan1July.TITLEII
PRESENTATION ANDSTRUCTURE OFTHEBUDGET
Section I
Présentation oftheBudget
Article11
Unchanged
Unchanged
Unchanged

Artide 12
I.TheCommission shallconsolidate the
istimates referred ,toinArticle 11'inthe
preliminary draftbudgetoftheEuropean
Jomnmnitiea andbhallplaceitbeforethe
"ounoileachyearnotlaterthan1September .
I,Eachsectionofthe,preliminary draft
Budgetshallbeprecededby anintroduction pre
paredbytheinstitution concerned .
•(•Illtll' Iv•• •v•
J.Theprellalnary draftbudgetshallbeacconpanled,
bythefollowingstateaents:
*foreachcategoryofstaff,adetailedIIbi
ofbudgetary portsandaotualnumbersof
personsinpostonthedateofthesub­
missionofthepreliminary draftbudget,
indicating theirdistribution tocareer
braoketandadministrative unit(orprincipal
operational unitasregardstheestablish­
mentsoftheJointResearchCentre))
•whereaohangeinthenumbersofpersonsi..
postisproposed,astatement givingthe
reasonforrequesting newposts|
amonthlyestimateofcashpayments ar.c.
receipts !Artiere12
I.TheCommission sh.ill
-•prepareageneralstatenentvf-revenue *'
oftheCooaunltles and
-consolidate fhe'estlcatesreferredtoIn/
Article11IntheprelIBinarydr^ftbudget
vhlchItshallplace,beforetheCouncil,»
eachyearnotlaterthan'1'Septeeber.Tt
shall,atthesanetlee.forwardthe
prellalnary draftbudqettotheEuropeanParllanent .I'.TheCocnlsslon shallpreparetheqoneral-
introduction topreliminary draftj^uaget,
containing inparticular :
(a)financia]tablcscoveringtheentireIjudget;
(b)-psregardstheCommission section:
–adefinitionofthepoliciesjustifyingthe
requestsforappropriations ,
–anexplanation ofthechangcjin
appropriations fromonefinancialyearto
ihenext,
ageneralstjtcmcntontheborrowings
anjloanspo|icy.
3.Everyothersectionofthepreliminary
draftbudgetshallbepreceded byan
introduction prepared bytheinstitution
concerned .
4.Thepreliminary drjiftbudgetshallbe
accompanied byworkingdocuments containing
thefollowinginformation :
(a)inrespectofstaff:
–foreachcategoryofstaff,adetailedlist
ofbudgetary postsandnumbersof
personsinposttinthedateofthe
submission ofthi:preliminary draft
budget,indicating theirdistribution by
gradeandadministrative unit(or
principaloperational unitforthe
establishments oftheJointResearch
Centre),
–whereachangeint|ienumberofpersons
inpostisproposed,astatement
justifyingsuchchar,res;1.UnchangedArticle12-21-
2.TheCosalsslonshallpreparethegeneralIntroduction tothe
prellalnary draftbudget,containing Inparticulars
(a)financialtablescoveringtheentirebudget;
(b)'asrregar<5s-the Coaalslonsection: .j,-,.
■-adefinitionofthepoliciesJustifyingtherequestafor
appropriations ,
•anexplanation ofthechangesInappropriations fro>on#
financialyeartothenext,
-adetailedstateaentontheborrowingsandloanspolicy.
3.Unchanged
4.Unchanged
(a)Unchanged

-atableshowing,fortheCuidanceSection
oftheEuropeanAgricultural Cuidanceand
Guarantee Fund:
(a)astatementofcommitments andpay-'
BentsaBat31Decemberofthepre­
cedingyearand&Bat1September
ofthecurrentyearj
(b)ascheduleofamountsofandduedatesforfo
seeablepaymentstotheendofthe
currentyearj
(c)estimated paymentsforsubsequent
financial years.
4,Asaprefacetothepreliminary draft
budget,theCommission shallsubmitageneral
introductory notecontaining inparticular }
-anoutlineofthepolicyJustifying the
requestsfortheappropriations ;
-anexplanation ofthechangesinappro­
priations fromonefinancial yeartothe
next..
Furthermore ,theCommission shallattachto
thepreliminary draftbudgetanopinionon
theestimates inrespectoftheotherinsti­
tutions;thatopinionmaycontaindifferent
estimates dulysupported .(b)inrespectofexpenditure inciuJingappro­
priationsforcommitment andappropriations
forpayment:
–atableshowingalltheappropriations
forcommitment andthecorresponding
appropriations forpayment forthe
financialyearinquestion;
(c)inrespectofsubsidiestptheSupplyAgency,
tothebodiessetuppursuanttotheTreaties
^andtotheEuropeanschools;
–aforecastofrevenueandexpenditure .
5.Furthermore ,theCommission shallattach
tothepreliminary draftbudget:
–abalancesheetofassetsandliabilitiesfor
theprecedingfinancialyear,asenvisagedin
Article83,and
–anopinionontheestimatesinrespectofthe
otherinstitutions ;thatopinionmaycontain
differentestimates,dulysupported .(b)Inrespectofexpenditure Includingcoealtnentauthorizations –22
andappropriations forpayaent:
-ttableshovingallthecoaaltaent authorizations andtha
corresponding appropriations forpayaentfortha
financialyearInquestion;
(0Inrespectofsubsidiestothebodiessetuppursuanttothe
Treatiesoractsadoptedinaccordance therewith,tothe
SupplyAgencyandtotheEuropeanSchools:
.■forecastofrevenueandexpendltureprefacedbyan
explanatory stateaent drawnupbythebodiesconcerned.
5.Furtheraora,theCoaalsslonshallattachtothepreliminary
draftbudget;
•ananalysisofthefinancialranageaentfortheprecedingfinancial
year,asenvisagedInArticle83,andabalancesheetofassetsandliabilities oftheCoanunltles asat31Oeceoberofthepreceding
financialyearasenvisagedatArticle84,and
.anopinionontheestlaatesInrespectoftheotherInstitutions ;
thatopinionaaycontaindifferentestlaates,whichshallbe
accompanied byafullstateaentofgrounds.

5.TheCommission may-ifappropriate and
attherequestoftheEuropeanParliament ,
theCouncilortheCourtofJustice–file,
beforetheadoptionoftheBudget,any
amendment necessitated bythereceiptof
additional information .:6.TheCommission may,onitsowninitiative
and,ifappropriate ,attherequestofthe
EuropeanParliament ,theCouncil,theCourtof
JusticeandtheCourtofAuditors,present–by
meansofaletterofamendment–-proposals
forchangestothepreliminary draftbudget
necessitated bythereceiptofnewinformation
whichwasnotavailableatthetimethebudget
wasdrawnup.
7.TheCommission may,ifnecessary,submit
supplementary oramendingpreliminary draft
budgets.Requests forsupplementary or
amending budgetsfromtheEuropean
Parliament ,theCouncil,theCourtofJusticeor
theCourtofAuditorsshallbeforwardedbythe
Commission totheBudgetary Authority.The
Commission mayattachadifferentopinion.
Thesebudgetsshallbesubmitted,examined
preparedandfinallyadoptedinthesameform
andaccordingtothesameprocedure asforthe
budgetwhoseestimates theyareamending .
Theymustbesubstantiated byreferencetothe
latter.Thecompetent authorities shalldiscuss
theminthelightoftheirurgency.All
supplementary budgetsmustbeforwarded to
theCouncilbythedatelaiddownforthe
submission ofthepreliminary draftbudgetfor
thefollowingfinancialyear.6.TheCommission nay,onItsownInitiativeand.Ifappropriate,
attherequestoftheEuropeanParliament,theCouncil,theCourt
ofJusticeandtheCourtofAuditors,present-byBeansofaletter
ofamendment-proposalsforchangestothepreliminarydraftbudget
necessitated bythereceiptofnewlnfornatlon whichwasnotavailable
atthetinethebudgetwasdrawnup.
However,suchaletterofamendmentoustbeputbeforeParliament
bytheCouncilatleast15daysbeforethefirstreadingofthe
draftbudget,saveinveryexceptional circumstances *
7.Intheeventofunavoidable ,exceptional andunforeseen circumstances
arising,theCommission caysubmitpreliminary draftsupplementary
budgets.Also,particularly toenablepoliciestobeadapted,the
Commission maysubmitpreliminary draftamendingbudgetswhichwould
notalterthetotalamountoftheannualbudgetandtowhichwould
beattachedthecorresponding necessarydraftregulations .Requests
forsupplementary oramendingbudgetsfromtheEuropeanParliament,
theCouncil,theCourtofJusticeortheCourtofAuditorsshallba
forwarded bytheCommission totheBudgetaryAuthority.The
Commission mayattachadifferentopinion.Thesebudgetsshallbe
submitted,examined,preparedandfinallyadoptedinthesaaeform
andaccordingtothesameprocedureasforthebudgetwhoseestlcates
theyareamending.Theymustbesubstantiated byreferencetothe
latter.Thecompetentauthorities shalldiscusstheninthelight
oftheirurgency.Allsupplementary budgetsmust,asageneralrule,
beforwarded totheCouncilbythedatelaiddownforthesubmission
ofthepreliminary draftbudgetforthefollowingfinancialyear.

Article 13
TheCouncilshallestablishthedraft "budget
inaccordance withtheprocedure laiddown
inArticles 78and78AoftheTreatyestab­
lishing -theEuropeanCoalandSteelCommunity,
Articles 203and203aoftheTreatyestab­
lishingtheEuropeanEconomicCommunity and
Articles 17?and177aoftheTreatyestab­
lishingtheEuropeanAtomicEnergyCommunity.
ThedraftoftheBudgetshallbeforwardedto
theEuropeanParliament andplacedbeforeit
notlaterthan5October.TheCouncilshall
attachtothatdraftbudgetanexplanatory
memorandum defininginparticular :
–tnerelationship betweentheprincipal ob­
jectivesoftheCommunities andtherequests
forappropriations ;
–thechangesinappropriations comparedwith
■fcheprecedingfinancialyearj i
–"theCouncil'sreasonsfordepartingfroa
theprellolnary draftbudget,IfHhasdoneso.Article13
TheCouncilshallestablishthedraftbudgetin
accordancewiththeprocedurej;aiddownin
Article78oftheTreatyestablishing the
EuropeanCoalandSteelCommunity ,Article
203oftheTreatyestablishing <heEuropean
EconomicCommunity andArticle177ofthe
Treatyestablishing theEuropeanAtomicEnergy
Community .
Thedraftbudgetshallbeforwarded tothe
EuropeanParliament andplacedbeforeitnot
laterthan5October.TheCouncilshallattach
tothatdraftbudgetanexplanatory
memorandum defininginparticular : ,
–therelationship betweentheprincipal
objectives oftheCommunities andthe
requestsforappropriations ,
–thechangesinappropriations compared
withtheprecedingfinancialyear,
–theCouncil'sreasonsfordeparting
fromthepreliminary draftbudget,ifIt
hasdoneto.-24-
Article13
1.Unchanged
Unchanged
-Unchanged
-Unchanged
-theCouncil%detailedreasonsfordepartingfromthe
preliminary draftbudget.IfIthasdoneso.
2.Theprovisionsofparagraph1areapplicable,nutatlsautandls,
todraftsupplementary and/orattendingbudgets.

Artiole 14
TheBudgetshallbefinallyadoptedinac­
cordancewithArticles 78and78Aofthe
Treatyestablishing theEuropeanCoaland
SteelCommunity,Articles 203and203aof
theTreatyestablishing theEuropeanEconomio
Community andArticles 177and177aofthe
Treatyestablishing theEuropeanAtomioEner­
gyCommunity .
SectionII
StructureoftheBudget
Article15
1.TheBudgetshallconsistofseparate
parts,calledsections,dealingwiththere­
-venueandexpenditure oftheEuropean Par­
liament,theCouncil,theCommission andthe
CourtofJustioe.
Therevenueandexpenditure oftheEoonoaic
•ndSooialCommittee shallbeenteredinthe
seotiondealingwiththeCouncil.Thereve­
nueandexpenditure oftheAuditBoardand
oftheAuditoroftheEuropean CoalandSteel
Community shallbeenteredintwohalves:
onehalfinthesectiondealingwiththeCoun­
cilandtheotherhalfinthesectiondealing
liththeEuropeanParliament .Article14
Thebudgetshallbefinallyadoptedin
accordance withArticle78oftheTreaty
establishing theEuropean CoalandSteel
Community ,Article203oftheTreaty
establishing theEuropean Economic
Community andArticle177oftheTreaty
establishing theEuropean AtomicEnergy
Community .
OncethehuilgethasbeenfinallyaJnpted,each
MemberStateshallbeboundtoplaceatthe
Commission 'sdisposalthepaymentsduein
accordance withtheprocedurelaiddownby
thisFinancialRegulation .
SectionII
Structure oftheBudget .
Article15
1.Thebudgetihallconsistof
–.agénéralstateoentoftherevenue .
oftheEuropeanCommunities ,and
–separatesectionsjubdivideq intostatements
ofrevenueandexpenditure oftheEuropean
Parliament ,theCouncil,theCommission ,
theCourtofJusticeandtheCourtof
Auditors.Therevenueandexpenditure of
theEconomicandSocialCommittee shallbe
enteredinthesectiondealingwiththe
Councilandpretented intheformofa
statement ofrevenueandexpenditure ,
subdivided inthesamewayasthesections
ofthebudgetandsubjecttothesamerules.
2.Ineachsection,theitemsofrevenueand
expenditure shallbeclassifiedaccordingtotheir
tyP«ortheusetowhichtheyareassigned
undertitles,chapier>,articlesanditems.IhchanoedArticle14
Section11
StructureoftheBudget
Article15
Unchanged

Therevenueandexpenditure oftheEconomic
andSocialCommittee,theAuditBoardandthe
AuditoroftheEuropeanCoalandSteelCommu­
nityshall "bepresentedinthefoimofastate­
mentofrevenueandexpenditure ,subdivided in
thesamewayasthesectionsoftheBudget,and
subject ifco"thesanserules#Thesestatements
oftheirrevenueandexpenditure shall "be
annexedtothesectiondealingwiththeCouncil.
----- ----, --UC
2,lasauo .section,theitemsofrevenueand
expenditure shallbeclassified accordingto
theirnatureortheusetowhichtheyare
assigneduadwrtitles,chapters,articlesand
iteiÛSr,
3.BacksectionoftheBudgetmayincludea
chapterinrespectofprovisional appropri­
ationsnotallocated andachapterinrespect
ofexpenditure notspeciallyprovidedfor.
I'heappropriations enteredinthesechapters
shallba-usedonlybymeansoftransferin
accordance withtheprocedurelaiddownin
Article 21.3.Thebudgetary nomenclature shallbe
decidedduringthebudgetary procedure in
respectoftheapportionment oftherevenueand
expenditure underseparatetitles,chapter*»nd
articles.-26
/
Unchanged

4.Thebudgetary nomenclature annexedtothis
Regulation shallbemandatoryinrespectof
theapportionment oftherevenueandexpendi­
tureunderseparatetitles,chaptersandartic­
les.Itmaybesupplements withintheframe­
workofthebudgetary procedure ,asthisnay
becomenecessary.
Article 16
TheBudgetshall6howinthesectionrelating
toeachinstitution :
(a)thebudgetappropriations madeavailable
forthefinancial yearinquestiondividedin­
totitles,chapters,articlesanditems,fol­
lowingadecimalclassification system;
(b)thebudgetappropriations madeavailable
forthepreceding financial yearandtheao-
tualexpenditure forthelastfinanoial year,4.Eachsectionofthebudgetmayincludea
chapterinrespectolprovisional appropriations
andachapterintcspectofexpenditure pot
speciallyprovided/or.Theappropriations
enteredinthesechaptersshallbeusedonlyby
meansoftransfer'inaccordance withthe
procedurelaiddowninArticle21.
5.ThefollowingAnnexesshallbeattached
tojneCommission section:
–thestatenentofrevenueandexpend!lureIn
respectoftheresearchandinvestment
activitiesreferredtoinArticle94,
*–ihestatenentofrevenueandexpenditure In
inrespectoftheOfficialPublications
OfficeoftheEuropeanCosiunltles–■-»'
referredtoinArticle115(2).
Inaddition,theq|ocumentshowingallthe
borrowingandlendingoperationsreferredto-
InArticle16(3)shallbeannexed.to.the
Budget.
Anide16
ThebuJgetshallshqw:
1.Inthegeneralstatementofrevenue:
–forecastsofrevenueinrespectofthe
EuropeanCommunities forthefinancial
yearinquestiondividedintotitles,
chapters,articlesanditems;
–revenuefortheprecedingfinancialyear
dividedintotitles,chapters,articlesand
items;
–appropriate commenti oneachsub*
diviuoru5.Unchanged-*7
Article16
1.Unchanged

\
forwhichtheaccountshavebeenclosed,in­
creasedbytheitemscarriedforward,UBing
thesamedecimalclassification )
(c)appropriate commentsoneachsubdivision )
suchcomments maybebinding,inwhiohcase
thisfactshallbespecifically mentioned )
(d)inanannextotheBudget,alistofposts
fixingthenumberofpostsforeachgradein
eaohcategory andineachservice)
(e)annexedtotheCommission section,alist
ofpostsinrespectofofficials ,establish­
mentstaffoftheJointResearch Centreand'
temporarystaffoccupying permanent posts,
classified bycategories andgrades,whose
appointment isauthorized withinthelimits
ofthebudgetappropriations .
However,asregardsscientific andtechnical
I
staff,theclassification maybebasedon.
different groupsofgrades,inaccordance with
theconditions laiddownineachbudget.The
listofpostsmustmentionthenumberof
highly-qualified technical orsoientific
personnel whoareaccordedspecialadvantages
undertheStaffRegulations applicable to
theseofficials .2.Inthesectionreferringtoeachinstitution :
(a)asregardsthestatementofrevenue:
–theforecastofrevenueforeach
institution forthefinancialyearin
question,dividedintotitles,chapters,
articlesanditems,•following •
decimalclassification system,-28-
2.Unchanged
(a)Unchanged
–therevenueenteredinthebudgetfor
theprecedingfinancialyeafandthe
revenueestablished forthelast
financialyearforwhichaccount*
havebeenclosed,using|hesame
decimalclassification ,
–appropriate comments foreach
revenueheading.
(b)asregardsthestatementofexpenditure :
–concerning thebudgetheadingswhich
donotincludeappropriations for
commitment andappropriations for
expenditure :
–thebudgetappropriations made
availableforthefinancialyearin
question dividedinto,title*,
chapters,articlesanditems,
following adecimalclassification
system,
–thebudgetappropriations made
available forthepreceding
financial yearandtheactual
expenditure forthelastfinancial
yearforwhichaccountshavebeen
closed,usingthesamedecimal
classification ,
–asforthebudgetheadingswhich
includeappropriations forcommit­
mentandappropriations forexpend­
iture:(b)asregardsthestateaentofexpenditure:
•concerning thebudgetheadingsforwhichnodistinction Isaade
betweenconaltnent authorizations andappropriations for
paysent;
.thebudgetappropriations aade (textunchanged)
.thebudgetappropriations aadeavailable....(textunchanged]
•concerning thebudgetheadingswhichIncludecosBltsent .
authorizations andappropriations forpaysent;

Thelistofpostsshallconstitute anabsolute
limitforeachinstitution ;noappointment
naybemadeinexcessofthelimitset..theappropriations forpayrentcadeavailableforthefinancial~*S
yearInquestionandtheprecedingfinancialyearandthaactual
expenditureforthelastfinancialyearforwhichtheaccounts
havebeenclosed,usingthesanedeclaalclassification systes-
•Intheremarkscoluin;
(a)thecoasttaentauthorizations forthefinancialyearInquestion
•ndforthepreviousfinancialyear,and
(b)thecosiltsentsenteredIntoduringthelastfinancialyear
forwhichtheaccountshavebeenclosed,aswellasa
scheduleofduedatesforpayaents.
"appropriate cossentsoneachsubdivision;suchconaentssaybe
binding,tnwhichcasethisfactshallbespecifically nentloned;
(c)Unchanged
•Unchanged
-unchanged
-Unchanged
-Unchanged

asregardsborrowingandlendingoperations :
(a)intheCommission section:
–thebudgetaryheadingscorresponding
tothecategoriesofoperationwhich
aregenerallyaccordedatokenentry,
–remarkswhichfhowinparticularthe
legalbasis,whereappropriate ,the~
annualvolumeofoperations envis­
agedandthefinancialguaranteegiven
bytheCommission inrespectofthese
operations ;
(b)annexedtotheCommission section:
–currentcapitaloperations and.v
debtnanagement,"
–forinformation ,thecapitaloperations
anddebtnanagement for-tte
financialyearInquestion.3.Unchanged

TITLEIII
IKPIIHENTATIOH OFTOBUDGET
Section I
GeneralProvision »
Artici»17
TheBudgetshallbeimplemented in
accordance withtheprinciple "thatthe
authorizing officersandaccountingofficer!
aredifferent individual!.
Theappropriations shallheadministered by
theauthorizing officerwhoaloneisempowered
toenterintocommitments regardingeapenditurj
establish sumsduetohecollected and
issuereceivable Ordersandpaymentorders.
Theoperations ofcollection orpaymentshall
becarriedoutbytheaccounting officer.
Nofinancial controller oraccounting officer
canexercisethefunctions ofanauthorizing
officer.
• «XMC .... –
Article 18
TheCommission shallimplement theBudgeton
itsownresponsibility inaccordance withthe
provisions ofthisFinancial Regulation and
withinthelimitsoftheappropriations allot­
ted.TITLEIII
MPLEIOTATIOK OFTHEBUDGET
SectionI
GeneralProvisions
Artici*17
Unchanosfl
Unchanged
ArticleIH
"IlieCommission slullimplement thehuJgcion
usownresponsibility inaccorJjncc withthe
provisions ofthi*FinancialRegulation and
withinthelimitsoftheappropriations allotted.TITLEIII
IMPLEMENTATION OFTHE6UDGET
SectionI
Généra)Provision!
Artide17-31
Onchanged
Unchanged
Norevenueshallbecollected andnoexpenditure effectedunless
creditedtoorchargedagainstanarticleInthebudget*
Artici*18
Unchanged

TherequisitepowersfortheImplementation
ofthesectionsoftheBudgetrelatingtothe
EuropeanParliament|theCouncilortheCourt
ofJusticeareconferred bytheCommission up­
oneachoftheseinstitutions .
Withtheexception oftheoasesprovidedfor
inArticles43,52and55itheCommission and
theotherinstitutions maydelegate powersin
accordance withtheconditions laiddownby
theirinternalrulesofprooedure andwithin
thelimitswhichtheythemselves laydownin
theinstrument ofdelegation ofpowers*
Thosedelegated mayactonlywithinthelimits
ofthepowersexpresslyconferred uponthen.
Hieinstruments ofdelegation ofpowersmust
benotifiedtoallthepartiesconcernedin
accordance withtheseasuresofIiplesent-
ationenvisagedinArticle118.
Saveasotherwisej.i-ovided,theEconomicand
SocialCommittee,theAuditBoardandthe
AuditoroftheEuropeanCoalandSteelCommu­
nityshall,forthepurposesofthisFinancial .
Regulation ,betreatedasinstitutions of
theCoraaunities .Therequisitepowersfortheimplementation of
thesectionsofthebudgetrelatingtothe
FiimpcanParliament ,theCouncil,theCourtof
JusticeanJIheCourtofAuJitortareconferred
bytheCommission uponeachofthese
institutions .
Withtheexceptionofthecasesprovidedforin
Articles43,52andS5,theCommission andthe
otherinstitutions maydelegatepowersin
accordance withtheconditions laiddownby
theirinternalrulesofprocedureandwithinthe
limitswhichtheythemselves Jaydownintheactof,.de^egatton .
Delegates ni.iyactonlywithinthelimits
ofthepowersexpresslyconferreduponthem.
Theactsofdelegationshallbecojtaunlcated '
toal.lthepartiesconcernedIn
accordance withthemeasuresofimple­
mentation envisagedinArticle118.
Saveasotherwise provided,theCourtof
Auditors andtheEconomic andSoda]
Committee shall,forthepuiposesofthis
FinancialRegulation,betreatedasinstitutions
oftheCommunities .Unchanged
unchanged
unchanged
Unchanged

Article19 Art,,
Eachinstitution shallappointafinancial Unchanged
controller whoohallberesponsible formoni­
toringthecommitment andauthorization of
allexpenditure ,andalsoformonitoring the
receiptofallrevenue.
ThecheckcivI!Kcarriedout bythatofficial
bymeansofinspection ofthefilesrelating
toexpenditure revenueand,ifnecessary.
onthespot.
Thefinancialcontroller maybeaccistedinhlB
iutiesbyoneorrooroassistant financial con­
trollers.
Thespecialrulesapplicable -tosuchofficials ,
Hhirhshallbelaiddownwithinthel"ru.Tx'.:cr.T
•<ofthemeasuresrfimplementation envisaged
InArticle118,shallbesoformulated as
toguaranteethattheyareindependent inthe
discharge oftheirduties.Themeasurestaken
inrespectoftheirappointment andproootion,
disciplinary actionortransfers,andtheva­
riousmethodsofinterruption ortermination
ofappointment ,shallbecoveredbydecisionsArtlcli19 -3*
unchanged

whichgivethegroundstherefortohefor­
warded,forinformation ,totheEuropean
Parliament ,theCouncilandtheCommission.
Thffpersonsconcerned,andtheinstitutions
employing -(hem,nayinstituteproceedings be­
foretheCourtofJustice.Unchanged
Artide 20
I
Ineachinstitution ,thecollection ofreve­
nueandthepaymentofexpenditure shallhe
carriedoutbyanaccounting offioer.
Thisaccounting officershallheappointed hy
theInstitution .
Withoutprejudice tothesystemprovidedfor
inArticles4end5ofRegulation (EEC)
Ho729/70andsubjecttotheprovisions of
Article56,secondparagraph,andofArtic­
le57,theaccounting officeraloneisem­
poweredtomanagefundsandassets.Eeshall
heresponsible fortheircare.
Hemayheassistedinhisdutieshyoneor
moreassistant accounting officers,appointed
underthesameconditions astheaccounting
officer.Article20
unchanged*<iUI«iv .jj.
Unchanged
Artieli20
Unchanged

Article 21
1.Theappropriations shallbeclassified by
ChapterandArticle.
2.Theappropriations enteredundereachChap­
terofexpenditure shallnotbeusedforpur­
posesofotherChaptersofexpenditure .
3.However,theCommission mayproposetothe
Councilthatappropriations betransferred from
oneChaptertoanother.Proposals madeby
otherinstitutions fortransfers between Chap­
ters,shallbeautomatically forwarded tothe
Council]theCommission may,whenforwarding
these,attachitsopinion.
TheCouncilBhallactbyaqualified majority
takingintoaccounttheurgencyofthematter
andshallinformtheEuropeanParliament ofits
decision.
IftheCouncilhasnotactedwithinsiiweeks,
thetransfers ofappropriations shallbe
deemedtobeapproved,
ABregardsthetransfers ofappropriations bet­
weenChapterswithinTitleI,theCouncilBhallArticle21
1.Theappropriations shallbeclassifiedby
chapterandarticle.
2.EachInstitution mayadjustthe
appropriations forpaymentIn ■•– .s
itssectionofthebudgettomeetits
requirements .ItshallinformtheCommission
andtheBudgetaryAuthorityaccordingly .
3.(a)TheEuropeanParliament ,theCouncil,
theCourtofJusticeandtheCourtof
Auditors m;iymaketransfersbetween
chaptersofatitleintheirsectionsofthe
budgetandwithineachchapter.
Transfers bytheEconomic andSocial
Committee shallbedecidedbythe
Council..TheCommission andthe
Budgetary Authority shallbeinformed
ofthesetransfers.Artici
1.Unchanged
2.Unchanged
3.(a)Unchanged
Unchanged

actbyqualified majoritywithinfc.rweeks.If
theCouncilhasnotactedwithinthattime-
limit,thetransfers ofappropriations shallbe
deemedtobeapproved.
Withregardtoproposalsfortransfers froir.the
Chapter'Provisional Appropriations notallo­
cated"tootherChapters,theCouncilshall,
exceptincasesofextremeurgency,consult
theEuropeanParliament withoutdelayupon
receiptoftheproposal.TheEuropean Par­
liamentshallgiveitsopinionearlyenough
toallowtheCounciltotakecognizance of
itandtoactwithintheperiodlaiddownin
thisFinancial Regulation .
4.Ineachsection,transfers betweenArticles
i
withineachChaptershallbemadebytheCom­
mission,whichactstakingintoaccountthe
urgencyofthematter.Asregardsthesections
whichdonotrelatetotheCommission ,such
transfers shallbedeemedeffectiveiftheCom­
missiondoesnotmakeadecision withinsix
weeksfromthedatewhentheproposalislodged.1(H)'TheCommission maymaketransfers
betweenchaptersoftitlesrelatingtonaff
andoperatingexpenditure,and,inj»ny
title,withineuchchapter.
4.Othertransfer^shallbesubjecttothe
followingprocedure :
Requestsfortransfersshallbesenttothe
Commission andforwarded bythelattertothe
EuropeanParliament andtheCouncil.
Transfers relatingtoexpenditure necessarily
resultingfromtheTreatiesorfromactsadoptetinaccordance therewith shallbedeemedtot>e
approved iftheCouncil,actingbyqualified
majorityandafterconsulting theEuropean
Parliament ,hasno{takenadecisiontothe
contrarywithinsixweeksfromthedateon
whichtheCouncilreceivedtherequestfora
transfer.
Transfersrelatingtoexpenditure notnecessarily
resultingfromtheTreat!esorfromactsadqpteJinaccordance therewithshallbedeemedtobe
approved iftheEuropean Parliament ,after
consulting theCouncil,hasnottakenadecision
tothecontrarywithinsixweeksfromthedate
onwhichtheEuropeanParliament receivedthe
request.
Transfers relating |joexpenditure necessarily
resultingfromtheTreatiesorfromactsadopteI
inaccordance therewithandotherexpenditure
shallbedeemedtobeapprovedifneitherthe
CouncilnortheEuropean Parliament has
takenadecisiontothecontrarywithinsix
weeksfromthedareonwhichthefwo
institutions receivedtherequest.
If,inthecasepro\idcdforinthepreceding
subparagraph ,theEuropeanParliament andtbe
Councilreducetl-/transferbydifferent
amountsthelower^mountacceptedbyoneof
thetwoinstitutions shallbedeemedtobe
approved .(b)Unchanged "'•- ..,r-.36
4.Unchanged

EveryproposalforatransferwithinaChapter
orbetweenChaptersshallbesubjecttothe
approvaloftheFinancial Controller whoshall
«
attestthattheappropriations areavailable .
5.Unlessotherwise decidedIndue
andproperformunderthebudgetary procedure ,
appropriations canbetransferred onlyto
entriesintheBudgetforwhichtheBudget
hasauthorized appropriations orhasmadea
*tokenentry',
6.ThisArticleshallapplytotheappropri­
ationsforrevenueallottedtoapurposeunder
Article3(2),onlyaslongastheallotment
ofsuchrevenuetothatspecificpurposein
maintained .5.Everyproposalforanadjustment tothe
appropriations forjiaymcntorforatransfer
withinachapterorbetweenchaptersshallbe
subjecttotheapprovaloftheFinancial
Controller,whoshallattestthat(he
Appropriations areavailable .
6.Unlessotherwise decidedindueand
properformunderthebudgetary procedure ,
appropriations canbj:transferred onlytoarticles
inthebudgetforwhichthebudgetl»as
authorizedappropriations orcarriesa'fofcep
7.ThisArticleshallapplytothe
appropriations forrevenueallottedtoapurpose
underArticle4(3),onlyaslongasthe
allotment ofsuchrevenuetothatspecific
purposeismaintained .-η
5.Unchanged
6.Unchanged
7.ThisArticleshallapplytotheappropriations corresponding
torevenueearmarkedforaspecificpurposeunderArticle5,only
aslongastherevenueisnotusedforanyotherpurpose.

Article 22
îotwithstanding Article4,
[a)thefollowingdeductions maybemadefrom
all1)1116,invoicestrstatements ,which
gfrallthenbepassedlorpc.yme;it «>J"tho
netEjaountt
–finesimposedonapartyto&contract
oranaccentedtender|
–adjustments ofamountspaidinerror
whichcanbeachieved bymeansofde­
ductionbeforehand againstapaymentof
thesamekindofexpenditure outof
appropriations undertheChapter,Ar­
ticleandfinancial yearinrespectof
whichtheexcesspaymentwasmade;
–thevalueofapparatus andequipment for
scientific andtechnical purpocer,cir.d
thevalueofvehicles,equipmentr:•"
installations takeninpartexclumi.-.n.
accordance withcommercial usa^eupon
purchaseofnewapparatus,vehicles,
equipment andinstallations oftbe
kind.Article22 •
1.Notwithstanding Articles3and23,the
followingdeductions maybemadefromall
bills,invokesorstatements ,whichshallthenbe
passedforpa)meritofthenetamount:
(a)linesimposedonapartytoacontract;
(b)adjustments ofamountspaidinerrorwhich
;canheachievedbymeansofdeduction
beforehand againstapaymentofthesame
!kindofexpenditure outofappropriation *
1underthechapter,articleandfinancialyear
inrespectofwhichtheexcesspaymentwas
made;
»
(c)thevalueofapparatus andequipmenttor
scientificandtechnicalpurposes,andthe
valueofvehicles,equipment and
!installations takeninp:rtexchange in
'accordance withcommercial usageupon
purchase ofnewapparatus,vehicles,
equipment andinstallations ofthesame
'kind.
Discounts ,refundsandrebatesoninvoicesand
hillsshallnotberecordedasseparaterevenue.
2.Notwithstanding Article3,thefollowing
sumsaaybere-used:
(a)revenuearisingfromtherefundofamount*
paidinerroragainstbudgetappropriations ;
(b)iproceedsfromtheMippjyofgoodsand
servicestootherinstitutions orbodies,•
Includingrefundsbysuchinstitutions or
bodiesofmissionallowances paid–•
ontheirbehalf;
(c)insurancepaymentsreceived;
(d)revenuefromthesaleofpublication!
andfilms;
(e)refundsoftaxes–incorporated intheprice
oftheproductsorservicesprovidedtothe
Communities–effectedbyMemberStates
pursuanttotheprovisions oftheProtocol
onthePrivileges andImmunities ofthe
EuropeanCommunities ;Artici*22
Unchanged
»1 »»J:
*- .■.!■,

Discount b,refundsandrotatesen
invoiccc andtillsshallnottoere­
cordedaoseparaterevenuej
thefollowing sumsshallbere-usodi
–revenuearisingfromtherefundof
amountspaidinerroragainstbudget
appropriations }
–theproceeds froathesupply
ofgoodsandservicestootherinstitu­
tionscrbodies,including refunds
bysuchinstitutions orbodiesofsission
dutyallowances effectedontheirbehalf;.s,
–insurancepayosntsreceived;
–therevenuearisingfromthesaleof
publications andfilmsj
–refundsoftaxes-incorporated
inthepriceof
theproductsorservicesprovidedto
theCommunities -effectedbyMsmbsr
Statebpursuanttotheprovisions of
theProtocolonthePrivileges MidIm­
munitiesoftheEuropean ConununiticBi(f)rcvrnue(wmthesupplyefgo&dt»nJ
MTvlfc*againstpr/mnti
(fi)proceedsfromthetaleofvehicles,
equipment andinstallations andalso
spjMMiu*anJequipmentfattechnicaltnd
scientificpurposes,tiUpmciofwhen
replsceJ}
Suchiumimustbere-u&cdbeforetheendofthe
financialyearfollowingthatinwhichthe
revenuewascollected.
Theaccounting systeeshallIncludesuspense
accountsinordertorecordtherc-useofsums
inrespectofrevenueandofexpenditure.
3.Notwithstanding Arjicles3and23,
repaynentscadebythirdparties«aybedeductei
frooexpenditure incaseswheretheInstitution
haseffectedapayaent^for whichltislegally
liabletoitscreditorsbatvhereallorapart
thereofhasbeenpaidonbehalfofthosethird
parties^^–-
4.Notwithstanding Artjde3,adjustments
maybemadeinrespect lossesandgains
madeonexchangerates..vfien
transferring fundsanda]soondebtorand
creditorinterestratesre|atingtofinancial
transactions ,onlythebalancebeingshownas
revenueorexpenditure .
5.Inthecasesreferredtoinparagraphs 1(c)
and2(b),(d),(f)and(g),re-useanddeduction
arcpossibleonlyifprovisionismadetherefor
intheroaarkscoluanjntheBudoat,

–therevenuefromtheBupplyofgoods
andservicesagainstpayment }
-theproceeds fromthesaleofvehicles ,
equipment andinstallations andalso
apparatus andequipment fortechnioal
andscientific purposes,disposedof
whenreplaced.
SuchsunsBustbere-ased •'
"beforetheendofthefinancial year
whichfollowstheoneinwhichthereve-'
nuewascollected ;
[c)adjustments maybemadeinrespectofthe
lossesandgainsmadeontheratesof
exchange whentransferring fundsand
alsoondebtorandcreditorinterest
ratesrelating tofinancialtransactions ,o/ily
thebalancebeingshownasrevenueor
expenditure .
rheaccounting planshallIncludesus­
penseaccountsinordertorecordthere-use
ofsunseitherinrespectofrevenueorof
expenditure .40

^ciionII
Budgetary revenue
Management ofavailablefunds
1.Generalprovisions
Article23
1.Everymeasure suchastoglve
risetoadebtduetotheCommunities mustbe
preceded byaproposal fromthecompetent
authorizing officer.Suchproposals shallbe
forwarded totheofficialresponsible for
financial controlineachinstitution .They
shallmention,inparticular ,thetype,the
estimated amountandthebudgetitemtowhich
therevenueisbookedandalsothenameand
description ofthedebtor.Theyshallbere­
corded,afterapprovalbytheofficialres­
ponsibleforfinancialcontrol,inaccordance
withconditions tobedetermined withinthe
frameworkofthemeasuresofimplementation
envisagedinArticle118.Thepurposeofthe
approvaloftheofficialresponsible forfi­
nancialcontrolshallbetoestablish that:
(a)therevenueisbookedtothecorrect
budgetitem;tectlon II
Budgetaryrevenue
Management ofavailablefunds
•GeneraTprovisions
Article23
1.Everymeasuresuchastogiverisetoorto
modifyadebtduetotheCommunities mustbe
precededbyaproposalfiomthecompetent
authorizing officer.Suchproposals shallbe
forwarded totheFinancial Controller ofthe
institution forhisapproval .Theyshallmention,
inparticular,thetypeofrevenue,the
estimated amountthereofandthebudgetIteu
touhlchItIstobebookedandalsothenaoe
anddescription ofthedebtor.Thepurpose"
oftheapprovaloftheFinancialController
shallbetoestablish that:
(a)therevenueisbookedtothecorrectbudget
item:SectionII
1.UnchangedBudgetary revenue
Hanageoent ofavailable funds
1.Generalprovisions
Article23
(a)Unchanged

theproposalisinorderandconforms
totherelevantprovisions ,inparticular,
oftheBudgetandoftheregulations said
alsoofallactsmadeinimplementation
oftheTreaties andoftheRegulations ,and
totheprinciples ofsoundfinancial manage­
ment.
Theofficialresponsible forfinancial con­
trolmaywithholdhisapproval .Theauthorizing
officermay,byadecisionstatingthefull
reasonstherefor ,andonhissoleresponsibi­
lity,disregard this.Thedecisionofthe
authorizing officershallhaveexecutory
effect;itshallbecommunicated forinform­
ationtotheFinancial Controller .The
superiorauthority ofeachinstitution shall
periodically informtheAuditBoardofall'
suchdecisions.
2.Whentheauthority responsible forthe
institution waivestherighttodrawup
adocumentestablishing adebtortorecover
sumsdue,itshallinformtheofficialin
chargeoffinancial controlthereof.(h)theproposalisinorJcrqnJconformstothe
relevantprovisions ,inparticular ,ofthe
budgetandoftheregulations andalsoof
allactsmadeinimplementation ofthe
TreatiesandoftheRegulations ,andtothe
•principlesofsoundfinancialmanagement .
.Forwardproposals maybemadsInrespectof
.certainItemsofcurrentrevenueInaccordance
withthemeasuresofImplementation envisaged
InArticle118.
TheFinancialController maywithholdhis
approval.Thesuperiorauthority ofthe
institutionmay,byadecisionstatingthefull
reasonstherefor,andonitssoleresponsibility ,
disregardthis._Thisdecisionshallbefinalandbinding;Itshallbecoanuntaated
forInformation totheFinancialController.
Thesuperiorauthorityofeachinstitution shal
periodically :informtheCourtofAuditors
ofallsuchdecisions.(b)Unchanged -42-
2.Thecompetent authorizing officershall
drawup,inrespectofeverydebtestablished,a
recovery orderwhichshallbesentwith
supporting documents totheFinancial
Controller forhispriorapproval.Such
recoveryordersshall,aftertheyhavereceived
theapprovaloftheFinancialController,beregistered bytheaccoutlngofficerInaccordar
withthemeasuresofimplementation envisaged
inArticle118.TheFinancialController maywithholdhisapproval.The
superiorauthorityoftheinstitution nay,byadecision
statingthefullreasonstherefor,andonitssoleresDonsiblllty
overrulethisrefusal.Thisdecisionshallbefinalandbinding;itshallbecomiunlcated forinfornationtotheFinancialController
ThesuperiorauthorityofeachInstitutionshallquarterly
'"for®*heCourtofAuditorsofallsuchdecisions
2,Unchanged
pe

Whentheofficialresponsible forfinancial
controlfindsthatadocumentestablishing
adebthasnotbeendrawnup,orthatasum
duehasnotbeenrecovered ,heshallinform
theinstitution thereof.Thepurposeoftheapprovalshallbeto
establishthat:
(a)therevenueisbookedtothecorrectbudget
item;
(b)theorderisinorderandconformstothe
relevantprovisions ;
(c)thesupporting documents areinorder;
(d)thedebtoriscorrectlydescribed ;
(e)theduedateisindicated;
(f)theorderconforms tosoundfinancial
management ;
(g)theamountandcurrencyofthesumtobe
recovered arecorrect.
Ifapproval iswithheld,thesecond
subparagraph ofparagraph 1ofthisArticle
shallapply.Unchanged

-44
Article 24
Pheaccounting officershallassumeresponci-
ailityforthereceivable ordersdulydrawn
ip.
Heshallexerciseallduediligence toensure
thattheresources duetotheCommunities are
recovered attheduedatesstipulated inthe
receivable orders,andheshallseetoitthat
therightsoftheCommunities aresafeguarded .
Theaccounting officershallinformtheautho­
rizingofficerandtheFinancial Controller
ofanyrevenuenotrecovered withinthetime-
limitslaiddown.Article24
1.Theaccounting officershallassume
responsibility fortherecoveryordersduly
drawnup.
Heshallexerciseallduediligencetoensurethat
theresources duetotheCommunities are
recovered attheduedatesindicated inthe
recoveryorders,andheshallseetoitthatthe
rightsoftheCommunities aresafeguarded .
Theaccounting officershallinformthe
authorizing officerandtheFinancialController
ofanyrevenuenotrecoveredwithinthetime
limitslaiddown.
2.Iftheauthorizing officerwaivestheright
torecoveranestablished debt,heshallsend
beforehand aprop^alforcancellation tothe
FinancialController forhisapprovalandtothe
accounting officerforinformation .
Thepurposeofth<-approvaloftheFinancial
Controller shallbetoestablishthatthewaiveris
inorderandconformswiththeprinciplesof
soundfinancialmanagement .Theproposal
concerned shallberegistered bytheaccounting
-officer.
Ifapprovaliswithheld,thesuperiorauthority
oftheinstitution nrijiy,byadecisionstatingthe
fullreasonstherefor,andonitssole
responsibility ,disregard Thisdecision'shall
befinalandbindinj;;it$:.!!becommunicatedforinformationtot||»eFinancialController.The
»superiorauthorityofeachinstitution shall
periodically inform j|heCourtofAuditorsofall
suchdecisions.
3.WhentheFinancialController findsthata
document establishing adebthasnotbeen '
drawnup,orthatasumduehasnotbeen
recovered,hesh^llinformtheinstitution j
thereof. J
4.Themeasures (jfimplementation inrespect
ofthisArticleshallbelaiddowninaccordancewiththeprovisions «»fArticle118.Article24
1,Unchanged
2.Unchanged
Ifapprovaliswithheld ,thesuperiorauthorityoftheinstitution may,byadecisionstatingthefullreasons
therefor ,andonitssoleresponsibility ,<
overridethisrefusal.•Thisdecisionshall- !
befinalandbinding }itshallbe
communicated forinformation tothe
FinancialController .Thesuperiorauthority ofeachinstitution shall
guarterl^informtheCourtofAuditors
ofallsuchdecisions .
3.Unchanged
4.Unchanged

Article 25
Areoeiptshallbeissuedinrespectofall
cashpayments madetotheaccounting officer.
2.Ownresources
Article 26
1.Estimates oftheownresources tobepaid
byeachMemberStateshallbeenteredinthe
budget,expressedinunitsofaccountasde­
finedinArticle 10.Theyshallbemadeavail­
ableandtransferred inaccordance with
'i'ltle11ofCouncilRegulation (i&C,ifiuraiom,
SC3C)No2/71of2January1971implementing
theDecisionof21Jirril1970(^)onthere­
placement offinancial contributions from
MemberStatesbytheCommunities' ownre­
sources,asamendedbyRegulation (ECSC,EEC,
hiratom)Mo$06/Tl(^).
(1)OJKoL3,5.1.1971,p.1.
()OJlioL69,5.4.1973,p.1.Article 25
Unchanged
Article26
1.Estimates'oftheownresources and,if
appropriate ,ofthecontributions referredtoin
Article4(?)and(3JoftheDecisionof21April
1970tobepaidbyeachMemberStateshaUbe
enteredinthebudget,expressed inunitsof
accountasdefinedinArticle10.Theyshal)be
madeavailableandpaidoverInaccordance-'
withTitleIIofCouncilRegulation (EEC,
Euratom,ECSC)Jyo2/71of2January1971
implementing theDecisionof21April1970on
thereplacement offinancialcontributions from
MemberStatesbythe•Communities' own
resources ('),aslastamendedbyRegulation
(»)O!NoL30f5.1.1971,p.1.
(■)Regulationcurrentlybeingdrawnupto„amend
Regulation (EEC,Euratom,ECSC)No2/71.-45
Article25
Unchanged
Article26
Unchanged

?.However,forthefinancialyearInquestion,"
eachHeciberStateshalltransfertheownresources
actuallyrecordeduptothepercentageprovidedfor
Inthefourthsubparagraph ofArticle3(1)ofthe
Decisionof21April1970.
3.vinanriial contributions
fromMemberStates
Article 27
"hefinancialcontributions fromtheMember
.tatesfixed "bytheBudgetshallbeexpressed (
nunitsofaccountasdefinedinArticle10.
I
I
"heygfraTibeconvertedintotherespective i
nationalcurrencies onthebasisofthere-
ationshipexistingonthedayoftheirpay-
sentbetweentheweightoffinegoldcon- ,
ainedinaunitofaccount'asabovedefined
ndtheweightoffinegoldcorresponding to.
.arityinrespectofiherelevantcurrency j
declaredtotheInternational Monetary
Nond.Shouldthecurrencyofoneormoreof
heMemberStatesceasetohaveanydeclared
aritywiththeInternational Monetary Fund,
heComniscionshallproposeappropriate2.ThisprovisiontakesaccountofArticle131
oftheActofAccession inrespectofthenew
iMemberStates.
Article27
TheownresourcespaidbytheMemberStates
pursuanttoTitleIIofCouncilRegulation
(EEC,Euratom,ECSC)No2/71of2January
1971shallbecreditedtothecurrentfinancial
yearregardlessofthed.tteofestablishment
definedinArticle2ofthisRegulation ."-46-
Artlcle27
Deleted

Article 28
Thefinancial contributions thusexpressed
innationalcurrencies shall,Inaccordance with
theprocedurelaiddownInArticles31to37Inclusive,
beenteredbyeachHeoberStatetothecreditof
special'Contributions' accounts,openedbythe
Comnlsslon withtheTreasury,orthebodyappointed
bytheHeeberState.
Theamountsenteredtothecreditofthose
accountsshallbeplacedatthedisposaloftheCon-
missioninaccordance withtheconditions laid
downinArticle36.Forthispurpose,the
Commission shallforwardtotheTreasuries
orthebodiesappointed bytheMemberStates
itsordersandinstructions whichshallbe
carriedoutassoonaspossible .Suchdeposit
accounts shallbenalntalned withoutchargetothe,
Communities ,anddonotearninterestforthem.Article28
Deleted'7
-47
Article28
Deleted

Article 29
ieamountsenteredtothecreditoftheaccountsreferred
«
jinArticle 28shallretainthevaluecorres-
indingtotheparityinforceonthedayof
spositinrelationtotheunitofaccountas
jfinedinArticle 10.
louldtheparityofthecurrencyofaMember
tateinrelation totheunitofaccountbe
jdified,thereshallimmediately beanad-
ustmentofthebalanceofthoseaccounts,
tymeansofafurtherpaymentmadebythe
lemberStateorMemberStatesconcerned or
ymeansofarepayment madebytheCommission .
Article 30
nadjustment ofthecontributions dueshall
emade,wherenecessary ,duringthemonth
ollowingthefinaladoptionoftheamending
udgetasprovided forinArticle 10ora
ouncildecisionnotingtheImplications of
raritychanges.
Financingthefinancialrequlrenentsofthe
CornunHles withinthefraneworkofthe
budgetary expenditureArticle29
Thebalancefromeachfinancialyear,calculated
inaccordance withArticle24ofRegulation
(EEC,Euratom ,ECSC)No2/71asamended,
shallbeenteredasrevenueinthecaseofa
surplusorexpenditure inthecaseofadeficitin
thebudgetofthesecondsubsequent financial
year.
However ,ifthesituationrequires,adecision
maybetakentopreviously enterallorpartof
thisbalanceinasupplementary budgetforthe
financial yearimmediately following the
financialyearinquestion.
Article30
1.Thecontributions providedforinArtjcle4
(6)oftheDecisionof21April1970shallbe
paidoverasfollows:
•–seven-twelfths oftheamountshowninthe
budgetnotlaterthan31January,
–theremainingfive-twelfths notlaterthan15
July.
2.Anycontribution oradditionalpayment
duetothebudgetfromtheMemberStatesmust
beenteredintheaccount(s )oftheCommission
within30daysfromthedateonwhichfunds
arecalledfor.
3.Thesevariouspaymentsshallbeenteredin
theaccountprovidedforinArticle7(1)of.
Regulation (EEC,Euratom,ECSC)No2/71and
shallbesubjecttotheprovisionsofArticle9(2)ofthisRcculation

Article31Article 31
Artioie 31
,Thefinancialrequlreaents asestimatednonthly
aallbemetbytheMemberStatesinpropor >
iontotherelativesharelaiddowninthe
adgetforeachofthem.TheCommission shall,/ourtimesayear,
presenttheEuropean Parliament andthe
CouncilwithareportontheCommunities'
financialsituation.
%The Commission shall ,four times a
year ,present theEuropean Parliament
end the Council with areport onthe
Communities' financial situation ,
including both receipts andexpenditure
Thereshallbeattached tothesere¬
portsacomprehensive statement onthe
sumsmaintained fromprevious years,
asveilasonanychanges brought about
bysupplementary oramending budgets.hefinaladoptionofasupplementary oramend-
ogbudgetshall,ifthisisnecessary ,give
isetotheamendment oftheabovementioned
elativs share.
•FromthesumduefromiteachMemberState _
halldeducttheamountofownresources tobo
aidthesamemonth,inaccordance withthv
provisions ofArticle9Régulation (EECf
Euratom,ECSC)No2/71.
ι
3.However,thoseMemberStateswhich,according
to"thebudgetestimates ,wouldnotbeboundto
nakefinancial contributions ,shalltransfer
monthly,asownresources ,asumcorresponding
totherelativeshareappliedtothefinancial
requirecsnts referredtoInparagraph 1.

Artici© 3*
Khenclosingtheaccountsofeachfinancial
year,theCommissionshalldrawupatableof
rumspaidshowingthedifference betweenthe
amountactuallypaidbytheMemberStatesand
thatwhichtheyshouldhavepaidinaccord­
ancewiththerevenueandexpenditure account
forthefinancial yearinquestion.
Thetotalamountthuscalculated shallbere­
fundedtothembymeansofadeduction froa
thenextmonthlypaymenttobemads.
At1);ocametime,ifrequiredanduptoa
maximumamountof400millionunitsofaccount,
theMemberStatesshall,attherequestof
theCommission ,placeatthedisposalofthe
Commission thetotalamountreferred toin
thepreceding paragraph .Inthatevent,the
financial participation fromtheMemberStates
:hallbeapportioned asfollows:
for"thenewMemberStates,inaccordance
withthepercentages laiddowninArticle
129oftheActconcerning theConditions of
Accession andtheAdjustments totheTreaties
takingintoaccounttheabatement provided
forinArticle130ofthatAct,Article32
Thepaymentsofownresource*providedforin
Article26shallbeeffected,f\nationalcurrency
andconvenedintoandenteredintheaccount*
inunit)ofaccount.
Thecontributions referredtoinArticles26and
.10shallheexpressedinunitsofaccount;their
paymentshallbeeffectediniiationa!currency.

...«.L'crsuites,«andino.r^«?r
tocoverthebalance,inaccordance withthe
percentages laiddovminArticle3(2)of
theDecision of21April1970.
Wherethetotalamountreferred toaboveex­
ceeds400millionunitsofaccount,theex­
cessshall "beincludedinthefinancialrequire­
mentsoftheCommission .
Theamountsthusestablished shallbe
bookedtothenextmonthlypaymenttobe
mada.
Article 33
Ix,whentheCommission callsforfunds,the
Tudgethasstillnotbeenfinallyadopted,the
relativesharetaken'asthereference figure
fordetermining theparticipation ofeachMem­
berStateinaccordance withArticle 31(l)
aboveshallbethatofthedraftorprelimi-
larydraftbudgetunderconsideration .Article33
TheCommission shall,onceaquarter,send
eachMemberStateastatementindicating the
transfers effectedinthatMember State's
nationalcurrencyintoanothercurrencyandvice
versa.–Ks
Article33
Unchanged

Article 34
1.TheCommission shallinformeachMemberStaii
ofthefinancial requirements referredtoin
Article 31(1)notlaterthanthefirstofthe
aonthpreceding thattowhichtheestimatere­
lates.
2.Thecorresponding payments,otherthan
ownresources ,shallbemadebyeachMember
Statenotlaterthanthefifteenth ofthe
monthpreceding thattowhichtheestimatere­
lates.
However,thecontributions providedforin
Articles 3(4)and4(6)oftheDecisionof
21April1970shallbepaid:
-seven-twelfths notlaterthan15January;
..thebalancenotlaterthan15July.
fhesepaymentsshallbecreditedtoaspecial
•Contributions *accountpursuanttoArticle28,Article 34 Article31
Deleted
/

Jnthsent:,■iniotrdnaccountofthe
amountsduepursuant >oArticles 31to34in­
clusiveshallgiveriseto;aymentbytheMember
Stateconcernedofinterest ,therateofwhich
shallbeequaltothehighestdiscountrate
intheMemberStatesapplicable onthedate ;
whenthepaymentfallsdue.Thatrateshall
beincreased by0»25pointforeachmonthofde­
lay.
Article 35
Four-timesayear}theCoramisr-ion shallsub­
mitareporttotheEuropeanParliament and
totheCouncilontheimplementation ofthe
Budget.Thisreportshallmakeitpossible
toexaminethefinancialsituationoftheCommuni­
tiesandseewhetheritcorresponds with
currentrequirements .Deleted
Artide 36
-■hepaymentsprovidedforinArticles26to
34shallbemadeinnationalcurrencieoj
theychallbecalcxilated onthebasisofthe
paritydeclaredtotheInternational Monetary
fluidinforceonthedayofpayment.DeletedArticle 35
Article 36Articie35
Deleted
Article36
Deleted

Article 37
Articles 31to36inclusive shallremain
;forceuntil31December 1974ora"^the
.testuntilthetimewhen,forcertain Mem–
:rStates,thefinancialcontributions are
-•placedbythepayaentofapartofthevalue
dedtai,pursuanttoArtiole4theDe­
:sionof21April1970.
,notwithstanding thefirstsubparagraph of
tide34(2),until1October1973,thepay-
nteotherthanownresources shallbemade
tthelateBtbytheendofthemonthprece-
ngthattowhichtheestimaterelates.
5.Management ofavailable funds
t
Article 38
™aefundscredited totheaccounts referred
toinArticle28ofthisFinancial Regulation
..idArticle7ofRegulation (EEC,Euratom,
iCSC)No2/71shallbeatthedisposalofthe
Commission ,inordertoreplenishitsaccounts,
andinparticular :Deleted
/Article37
DeletedArticle 38

–tocoverthepayments tobemadeinthena­
tionalcurrenciesinwhichtheseaccountsare
denominated ,
-toeffectthetransfers whicharenecessary
fortheimplementation oftheBudget.
Article 39
TheCommission shallforwardquarterly toeach
MemberStateastatement oftransfers effected
fromthecurrencyofthatMemberStatetoan­
othercurrency.-5^
Article39
Deleted

SectionIII
Commitment ,validation ,,authorization
andpaymentofexpenditure
1.Commitment ofexpenditure
Article 40
1.Allmeasureswhichmaygiverisetoex­
penditurechargeable totheBudgetoustbe
precededbyaproposalforcommitment ofex­
penditure fromtherelevantauthorizing offi­
cer.Aprovisional commitment maybeentered
intoinrespectofcurrentexpenditure .
2.Forthepurposesoftheappropiiations
oftheGuidanceSectionoftheEuropean Agri­
cultural Guidance andGuarantee Fund,the
decisions takenbytheCommission inaccord­
ancewithArticle7oftheRegulation (EEC)
Ho729/70shallconstituteconnltaents
ofexpenditure .Article40
1.Allmeasureswhichinaygiveriseto
Expenditure chargeable tothebudgetmustbe
precededbyaproposalforcommitment of
expenditure fromtherelevantauthorizing
officer.Aprovisional commitment maybe
enteredintoinrespectofcurrentexpenditure .
2.Withoutprejudicetotheprovisions of
Article107,thedecisionstakenbythe
Commission tograntfinancialaidfroothe
variousfundsorsimilaroperations shall
constitute commitments ofexpenditure,
3.Theprocedure forimplementing the
provisions ofparagraphs 1and2aboveshallbe
laiddownasprovidedforinArticle118.This
procedure shallensurethatanexactaccountis
keptofcommitments andauthorizations in
termsoftheactualneeds.Article40
Unchanged

Artide41
Ineachinstitution ,proposals forcommitments ,
accompanied bythesupporting documents ,shall
betransmitted totheFinanci.tlController and
totheaccounting officer:theyshallshow,in
particular,thepurposeoftheexpenditure ,the
estimated amountinvolved,indicating the
currencywherepossible,thebudgetitemto
whichitistobechargedandalsothenameand
description ofthecreditor;theyshallbe
registered afterapprovalbj'theFinancial
Controller,asprovidedforinthemeasuresof
implementation envisagedinAnjicle118.
Û'' )
4

Article42 Article42 ArticleW
Thepurposeoftheapprovalofproposalsfor
commitment bofexpenditure givenbytheFinan­
cialController shallhetoestablishthat:
.a)theexpenditure has"beenchargedtothe
correctiteminthebudgetj
£b)theappropriations areavailable }
<c)theexpenditure iBinorderandconforms
totherelevantprovisions ,inparticular
oftheBudgetandtheRegulation ^andof
allactBmadeinimplementation ofthe
Treaties andoftheRegulations ;
d)theprinciples ofsoundfinanoial manage­
menthavebeenapplied.
:raeFinancial Controller maywithholdhisappro­
valifitappearsfromthedecisiongivingdis-
iargethatacommitment didnotcomplywith
heRegulations .
I
•ihemeasuresofimplementation ofthesepro-
icionsBhallbedetermined inaccordance
vithArticle118.ThepurposeoftheapprovalofproposalsforUnchanged
commitments ofexpenditure givenbythe
FinancialController shallbetoestablishthat:
(a)theexpenditure hasbeenchargedtothe
correctiteminthebudgctj
» I
(b)theappropriations areavailable;
(c)theexpenditure isinorderpndconformsto
therelevantprovisions,inparticularofthe
budgetandtheRegulations ,andofallacts
madeinimplementation of(heTreatiesand
oftheRegulations ;
(d)theprinciples ofsoundfinancial
management havebeenapplied.
TheFinancialController shalltakeintoaccount Deletedandtransferred toArticle92
thecomments inthedecisiongivingdischarge .
Themeasuresofimplementation ofthese Unchanged
provisions shallbedetermined inaccordance
withArticle118.

Article43 ■
irhewithholdshisapproval,theFinan­
cialController shallfurnishawrittenstate­
ment,.statingthefullreasonstherefor.Theauthoriz­
ingofficerBhallbenotifiedaccordingly .
Ifapprovaliswithheldand
•theauthorizing officermaintains his
proposal,thisrefusalBhallhereferredfor
adecisiontothesuperiorauthority ofthe
competentinstitution amongthoselistedin
thefirsttwoparagraphs ofArticle18.
Exceptwheretheavailability oftheappro­
priationsisindoubt,thesaidsuperior
authority may,byadecisionstating
thefullreasonstherefor,andonitssole
responsibility ,disregardsucharefusal.This
decisionshallbefinalandbinding;It
shallbeoommunicated forinformation tothe
Financial Controller .Thesuperiorauthority
ofchinstitution Bhallperiodically inform
theAuditBoardofallsuchdecisions.-59
Article43
TheFinancialController maywithhold his
approval.Ifhewithholdshisapprovalheshall
furnishawrittenstatement,statingthefull
reasonstherefor.Theauthorizing officershall
benotifiedaccordingly .
Ifapproval iswithheldandtheauthorizing
officermaintainshisproposal,thisrefusalshall
bereferredforadecisiontothesuperior
authorityofthecompetent institution among
thoselistedinthefirsttwoparagraphs of
Article18.
Exceptwheretheavailability ofthe
appropriations isindoubt,thesaidsuperior
authoritymay,byadecisionstatingthefull
reasonstherefor,andonitssoleresponsibility ,
overrule ;sucharefusal.Thisdecisionshallbe
finalandbinding;itshallbecommunicated for
information totheFinancial Controller .The
superiorauthority ofeachinstitution shall
periodically informtheCourtofAuditorsofall
suchdecisions .Artide K3
Unchanged

2.Validationofexpenditure
Artiole44
Thepurposeofvalidationofexpenditure bythe
authorizing officershallbet
-toverifytheexistence ofthecreditor's
claim;
-todetermine orverifytheexistence andthe
amountoftheexistingdebt}and
_toverifytheconditions underwhichpayment
fallsdue.
Artiol*45
Validationofanyexpenditure shallhesubject
tothesubmission ofsupporting documents show­
ingthecreditor *sclaimandtheserviceren­
deredortheexistence ofadocumentjustifying
payment.Themeasuresofimplementation en­
visagedisArticle118shalllaydownthe
natureandthecontentsofthesupporting docu­
mentstobeenclosedwiththepaymentorder.
Theauthorizing officerempoweredtovalidate
penditure shallpersonally checkthesupport–-
ingdocuiients orshall,onhisownresponsibi­
lity,ascertain thatthishasbeendone.2.Clearance ofexpenditure2.Clearanceofexpendltura «60
Article44
Clearanceofexpenditure istheacrby
•hichtheauthorizing officershall:
-verifytheexistenceofthecreditor'sclaim,
-determineorverifytheexistenceandthe
amountofthe-SUBdue;and
-verifytheconditioni underwhichpayment
fall*due.
Artictt4S
!.Clearance ofanyexpenditure thai!1»e
subjecttothesubmission ofsupporting
documents showingthecreditor'sclaimandthe
servicerenderedortheexistenceofadocument
justifying payment.Themeasures of
implementation envisaged inArticle118shall
laydownthenaiureandthecontentsofthe
supporting documents tobeenclosedwiththe
paymentorder..
2.Supportingdocumentssavethoseinrespect
oftransactions no,ifinallyclosed,pertainingto
theaccountsandthedrawinp-up oftherevenue
andexpenditure accountandthebalancesheet
shallbekeptforaperiodoffiveyearsfollowing
thegrantingofthedischarge,referredtoin
Article92,inrespectofimplementation oifthe
budget.
3.Theauthorizing officerempowered to
clearexpenditure shallpersonallycheckthe
supporting documents orshall,onhisown
responsibility ,ascertainthatthishasbeendone.Artici»KK
unchanged
Artlelt«
Unchanged

Article46
Remuneration andallowances shallbevalidated
inaccordance with&collective statement
drawnupbythedepartment inchargeofper­
sonnel,exceptwhereindividual clearanceis
necessary .
3.Authorization ofexpenditure
Article 47
Authorisation shallbetheformalstepwhereby
theauthorizing officer,bytheissueofapay­
mentorder,instructs theaccounting officer
topayanitemofexpenditure whichhehas
validated.Article 4°
Unchanged
3.Authorization ofexpenditure
Article47
Authorization -Istheact*vhereby
theauthorizing officer,bytheissueofa
paymentorder,instructstheaccounting officer
topayanitemofexpenditure whichhehas
cleared.Article V6
Unchanged
3,AuthoHzatlonofexpenditure
Article V7
Unchanged

Article 4o
apaymentordershallstate:
thefinancial yearagainstwhichthepayment
shallbecharged }
theBudgetArticleandanyothersub­
divisionthatmayapplyj
theamountto"bepaid(infiguresandwords)
showingthecurrency }
thenameandaddressofthepayee;
thepurposeoftheexpenditure ;
xndthemethodofpayment,whereverpossible.
hepaymentordershallbedatedandsigned -
iytheauthorizing officer. jArticle48
Thepaymentordershallstate:
–thefinancialyearagainstwhichthepayment
shallbecharged,
•–thebudgetarticl:andanyothersubdivision
thatmayapply,:
–theamounttobepaid(infigure*and
words)showingthecurrency,
–thenameandaddressofthepayee,
–thepurposeofthj;expenditure ,
–themethodofpayment,whereverpossible.
Thepaymentordershallbedatedandsignedby
theauthorizing officer.-62
ArticleW
Unchanged

Article 49
Thepaymentordershall "beaccompanied "bythe
originalsupporting documents ,asdetermined
toythemeasuresofimplementation envisaged
inArticle 118jthosedocuments Bhalltoecer­
tifiedoraccompanied toyacertificate confir­
mingthecorrectness oftheamountstotoepaid,
thereceiptofthesupplies andtheperfor­
manceoftheserviceand,ifappropriate ,the
entryofthegoodsintheinventories ,referred
toinArticle 67•
Itshallshowthenumbers anddatesofthere­
levantapprovals ofcommitment *Copiesof
supporting documents ,certified astruecopies
toytheauthorizing officer,may,insomecases,
toeacceptedinplaceoftheoriginals .Article49
Thepaymentordersjullbeaccompanied bythe
originalsupporting^ocumc-nts,asdetermined
bythemeasuresofimplementation envisagedin
Article118;thosedocuments shallbecertified
inrespectof–oraccompanied byacertificate
confirming–thecorrectness oftheamountsto
bepaid,thereceiptofthesuppliesandthe
performance oftheserviceand,ifappropriate ,
theentryofthegoodsintheinventories
referredtoinArticle67.
Itshallshowthenumbersoftherelevant
approvalsofcommitment .Copiesofsupporting
documents ,certifiedastruecopiesbythe
authorizing officer,may,insomecases,be
acceptedinplaceoftheoriginals.Article\9-63-
Unchanged

Article 50
paymentsbyinstalment ,thefirstpayment
srshallbeaccompanied bydocuments estab­
bingthecreditor'sclaimtopaymentofthe
ialmentinquestion.Subsequent payment
areshallrefertothesupporting documents
aadyfurnished ,andrepeatthereference
berofthefirstpaymentorder.
authorizing offioermaygrantadvances
personneliftheStaffRegulations orthe
visionslaiddownbyregulation specifical-
providetherefor,orifanofficialor
erservant makesdisbursements
behalfofhisinstitution whicharecharge­
/)totheBudget,
rtfromtheimprestsreferredtoinAr-
le57,noadvancemaybegrantedunlessit
:vbeenapprovedbeforehand bytheFinancial
utroller .Article50
Forpaymentsbyinstalment ,thefirstpayment
ordershallbeaccompanied bydocuments
establishing thecreditor'sclaimtopaymentof
theinstalment inquestion .Subsequent payment
ordersshallrefertothesupporting documents
alreadyfurnished,andrepeatthereference
numberofthefirstpaymentorder.
Theauthorizing officermaygrantadvancesto
personnel iftheStaffRegulations orthe
provisions laiddownbyregulation specifically
providetherefor.
Theauthoring officermaygrantadvancesto
coverdisbursements tobeeffectedbyanofficial
orothermemberofstaffonbehalfofhis
institution .Themeasuresofimplementation of
thisprovisionshallbedetermined inaccordance
withArticle118.
Apartfromtheimprestaccountsreferredtoin
Article57,noadvancemaybegrantedunlessit
hasbeenapprovedbeforehand bytheFinancial
Controller .Article50-64"
Unchanged

Article51
Paymentordersshallbesentforpriorappro­
valtotheFinancial Controller .
Thispriorapprovalshallconfirmthat:
(a)thepaymentorderwasproperlyissued;
(b)thepaymentorderagreeswiththecommit­
mentofexpenditure andthattheamount
thereofiscorreot)
(c)theexpenditure ischargedtotheoorreot
itemoftheBudget }
(d)theappropriations areavailablej
(e)thesupporting documents areinorderj
(f)laepayeeiscorrectly described.
Shouldapproval berefused,Article43shall
apply.
Article53
Afterapprovaltheoriginalofthepayment
order,togetherwithallsupporting documents ,
shallbeforwarded totheaccounting officer.Artiile
Paymentordersshallbesentforpriorapproval
totheFinancialController .
Thispriorapprovalshallconfirmthat:
(a)thepaymentorderwasproperlyissued)
(b)thepayment orderagreeswiththe
commitment ofexpenditure andth^tthe
amountthereofiscorrect;
(c)theexpenditure ischargedtothpcprrect
itemofthebudget;
(J)theappropriations areavailable;
(e)thesupporting documents areinorder;
"(f)thepayeeiscorrectlydescribed .
Article52
Shouldapprovalberefused,Article43shall
apply-
Article53
Afterapproval,theoriginalofthepayment
order,togetherwithallsupportingdocuments ,
shallbeforwardedtotheaccounting officer.Artide 52

4.Ppymentoferpenditure
Article54
.ymentshall "bethefinalaotionwherebythe
aBtitution concerned isdischarged ofits
••ligations towardsitscreditors.
i.ymentshallbemadebytheaocounting offioer
thinthelimitsofthefundsavailable .
theeventofanerrororofthevalidity
thedischarge beingcontested oroffailure
observetheformalities prescribed t»ythis
nanoialRegulation ,theacoounting offioer
atsuspendpayment.4.Paymentofexpenditure
Article 54
UnchangedK.Paymentofexpenditure
Article5V
Unchanged

Article 53
fpayment IBsuspended ,theaccounting offioer
1givethereasonsforhisdecisionina
*"'*tenstatement whichheshallsendforth­
"•fit:\CinQauthorizing officerand,forinforo-
■tothaFinancial Controller .
kiptwherethevalidityofthedischarge
18itested,theauthorizing officermay
plactAenatterbeforetheauthorityappoin­
ted"by;beinstitution inthemannerlaid
tfowninvierulesofprocedureofthatinsti­
tution.Thesaidauthority mayreqa5.re,in
Writing8andonitsownresponsibility ,that
paymeetbaeffected.Article55
UnchangedArticle55 -6.7
unchanged

ynentsthallbaeffectedasageneralrule
atankacoountorpostofficegiro
lount.Unchanged
aprocedure foropening,administering and
aofsuohaccountsshallbeinaccordance
fchthemeasures ofimplementation envica.-ed
•Article118.Thesemeasuresshall,inpar-
crular,identifyexpenditure thepaymentof
ichmustnecessarily beeffectedeitherby
agueorbypostofficeorbanktransferorder,
ishallrequirethejointsignatures enchaques,
postofficeorbanktransferordersoftwo
lyauthorized officials ,onesignature
cessarily beingthatoftheaccounting offi-
anassistant accounting officer,ora
iy-authorized adainistrator ofaniaprtstaccount*Unchanged

1
5.Imprestn
Article 57
Forthepaymentofcertaincategories ofex–
t
pendityre,imprestaccountsBaysotupfilprovi-*
dedforinthemeasuresofimplementation en­
visagedinArticle118»
Thesemeasuresshallcontainspecificprovi­
sionsconcerning inparticulars
-theappointment ofadalnistrators #fiaprest
accounts;
-thenatureandmaximum amountofeachex­
penditure to"beincurred ^
-themaximumamountoftheimprestwhich
maybeadvanced }
-thetimewithinWhichsupporting documents
niuBtbeproduced }
-theresponsibility ofthea(}sjn1stratori of
ioprestaccounts.5*ImpreBts
Article 57
Unchanged . Unchanged5.Inprests
Article57

TITLEIV
CONCLUSION OFCONTRACTS ,INVENTORIES ,
ACCOUNTANCY
Section I
Contract bforthesupplyofgoods
andservices ,andhirecontracts
Article 58
1,Contracts forthepurchase orhiringof
goods,for.theprovision ofservioesorfor
"building worksshallbemadeinwriting.
Theyshall "be.concluded following anautomar -
ticpublictendering ordiscretionary tende­
ringprocedure.
However,contracts maybeenteredintoby
privatetreatyinthecircumstances referred
toinArticle 60.-
Purchases maybemadehywayofabillof
costsorinvoiceinthecaseprovidedforin
Article65.TITLEIV
CONCLUSION OPCONTRACTS ,INVENTORIES
ACCOUNTANCY
SectionI
Contracts forthesupplyofgoods
andservices ,andhirecontracts
Article58
UnchangedTITLEIV
CONCLUSION OFCONTRACTS,INVENTORIES,
ACCOUNTANCY
SECTION
Contractsforthesupplyofgoods
andservices,andhirecontracts
Article58
Unchanged '

2.Callsfortendershall,asageneralrule,
bepublished throughout alltheMemberStates,
and,whereappropriate ,innon-member countries ,
Insofarasthisiscompatible withthedevelop­
mentoftherelevant industries intheCommuni­
ties.However,thedistribution ofsuchinvi­
tationstotendermayberestricted ,wherethe
eoaleornatureofthegoodsorservicesis
suchthattheyarenotappropriate for&general
Invitation totender.
Artide 59
1.Automatic publictenderingisan
administrative procedure whichprecedes
theconclusion of&contract andfollows
acallfortender.Itseffectistoconfer
publicly onthetenderer whosetenderisthe
lowest-outofallthosewhichareentered
indueandproperform,meettheconditions
l^iddown,_nd&recomparable with
etchother-therighttothedefinitive
awardofthecontract,aftertheapprovalof
thecompetent authorizing officer.Thister.de.
ringprocedure i3c?idtobeopen,whereitis
opentoallcomerstosubmitatenderjitia
voidtob«restricted where"tendersmaybeArticle 59
UnofcangeiArt)ci•
Unchanoad

enteredonlybythosewhonithasbeendeoi-
dedtoconsultbecauseoftheirspeoi&l
qualifications ,
2.Adiscretionary tenderingoontraot
isaoontraotenteredintobythecontracting
partiesfollowing acall&rtender.Inthis
case,theofferconsidered themostfavourable
maybechosenatdiscretion ,takingintoaccount
theoostofperformance ,runningcostsinvol­
ved,technicalmerit,thetimeforperformance,'
togetherwiththefinancialguarantees andthe
guarantees ofprofessional corapetenoe -
putforwardbyeachofthetenderers.
Suchacallfortenderissaidtobepublicor
openwhereageneralinvitation totender
isinvolved }itissaidtoberestricted
whereitisaddressedonlytothosewhomit i
hasbeendecidedtooonsultbecauseoftheir
epeoialqualification !».
3.Theprocedureforinvitingtenders,both
asregardsautomaticpublictenderinganddis­
cretionary tendering,shallbespeci.'itdin
themeasuresofimplementation envisagedin
Article116.72

Artioì©60
Sontracts naybomadobyprivatetreaty:
(a)wherethecontractforthepurchaseor
hiringofgoods,fortheprovisionof
servicesorforbuilding worksinvolves
ananountnotexceeding 5000uniteof
account,theinstitution beingbound,
however,asfaraspossibleandbyall
appropriate means,toenablesuppliers
vhoarelikelytobeabletosupplythe
goodsandservicesinquestiontocom­
pete; j
b)wherethepurohaeeorhiringofgoodB,
theprovision ofservicesorthecon­
struction worksaresourgently needed
thatitisnotpossibletowaitfor
oneofthetendering procedures specified
inArticle59tobecarriedout;.
c)wheretheautomaticpublictenderingor
discretionary tendering procedures donot
giveanyresultorwherethepricesquoted
arenotacceptable ;
d)wherefortechnical,practicalorlegal
reasons,thesupplyofgoodsandservices
canonlybeoarriedoutbyaparticular
contractor orsupplieriArticle 60
Unchanged -Article60 –73
Unchanged

(e)forcontractsforthesupplyofgoodsand
services orforancillary workBwhichtech­
nicallycannotheseparated fromthemain
contraot, !
Article 61
ThereBhallbenodiscrimination betweenna­
tionalsofMemberStatesongroundsofnation­
alityinrespectofcontracts enteredintoby
Communities ,
: ........J
Article 62
Ineachinstitution ,beforetheauthorizing
off-leertakesadecision,contracts involving
amountsexceeding 12000unitsofaccount
shallbesubmittedfortheopinionofapUp.
ohasesandcontracts advisory committee whose
.rulesofprocedure shallbelaiddowninthe
aeasuresofimplementation envisagedin
Article 118,-74•
y
Article 61
Unchanged
Article62
Ineachinstitution ,befofetheauthorizing
officertakesadecision,contracts involving
amountsexceeding 15000unitsofaccountshall
besubmittedfortheopinio^anAdvisory
CoEolttee onProcurements andContracts whoserules
ofprocedure shallbelaiddowninthemeasures
ofimplementation envisaged inArticle118.Article 61
Unchanged
Article 62
Unchanged

Article63
TheAdvisory ComaitteereferredtoinAr­
ticle62ehallincludeetleastonerepre­
sentative ofthedepartment responsible for
generaladministration ,onerepresentative
ofthedepartment responsible forfinance
andonerepresentative ofthedepartment
responsible forlegalmatters;arepresent -*
ativeoftheFinancial Controller shallbe
presentasobserver.
TheCommittee shalldeliveranopinionasto
whethertheprocedure followedisinorder,
onthechoiceofsuppliers and,ingeneral,
ontheproposed termsofthecontract.
Anyotherproblemconcerning mattersfalling
underthisTitlemaybereferredtothesaid
Committee foranopinion.Article 63
Unchanged-15
Article63
Unchanged

Article64
Bywayofguaranteeoftheperformance ofthe
contracts ,itmayberequiredofthesuppliers
orcontractors ,byaolausainoluded amongthe
warrantyclauses,thattheymakeapreliminary
depositunderconditions tobelaiddownin
themeasuresofimplementationmvltajWin
Artiole 118.
Theamountofthedepositshallbefixed:
-according totheusualtradetermsofcon­
'tractsforsupplies;
-according tothe^specialconditions
governing buildingcontraots .
»
Forbuilding worksinvolving anamountexceed­
ing100000unitsofaccount,adepositshall
(beobligatory .Asecuritymayberetainedun­
tilfinalacceptance ofdelivery.
Whereacontract hasnotbeencarriedoutor
completion hasbeenlate,theinstitution
shallensurethatitisadequately compensated
inrespectofalldamages,interestand
costsbythededuction oftheamountArticle64
Bywayofguaranteeoftheperformance ofthe
contracts,itmayberequiredofthesuppliersor
contractors ,byaclauseincludedamongthe
warrantyclauses,thattheymakeapreliminary
depositunderconditionstobelaiddowninthe
measuresofimplementation envisagedinArticle
118.
Theamountofthedepositiljallbefixed:
–accordingtotheusu^ltradetermsof
contractsforsupplies,
–according tothefecial
governingbuildingcontract*.conditions-76
Article 6V
Unchanged
Forbuilding worksinvolving anamount
exceeding 2(H)000unitsofaccount,adeposit
»hal!beobligatory .Asecuritymayberetained
untilfinalacceptance ofdelivery.
Whereacontracthasnot\<cncarriedoutor
completion hasbeenlate,theinstitution shall
ensurethatitisadequately compensated in
respectofalldamages,interestandcostsbythe
deduction oftheamountfromthedeposit,
whetherthishasbeenlodgeddirectlybythe
supplierorcontractor,orbyi|thirdparty.

fromthedeposit,whetherthishaBbeen
lodgeddirectly "bythesupplierorcontractor ,
orbyathirdparty.
Article 65
Contracts maybemadeagainstinvoiceorbill
ofcostsonlywheretheexpectedvalueofthe
goodsandservicessupplied doesnotexceed
200unitsofaccount.Thislimitshallbein­
creasedto500unitsofaccountforexpendi­
turetobeenteredintooutsidetheprovi­
sionalplacesofworkoftheinstitution .
Article 66
r
Whenconcluding contracts ,referredtointhis
Financial Regulation ,eachinstitution shall
complywiththemeasureslaiddowninrespeot
ofpublioworkBbytheCouncilinimplement­
ationoftheTreatyestablishing theEuro­
peanL-o;.omicCommunity .Article65
Contracts maybemadeagainstinvoiceorbill
ofcostsonlywheretheexpectedvalueofthe
goodsandservicessupplieddoesnotexceedISO
unitsofaccount.Thislimitshallbeincreasedto
600unitsofaccountforexpenditure tobe
enteredintooutsidetheprovisional placesof
workoftheinstitution .
Article 66
UnchangedArticle 65
Unchanged
Article66
Unchanged

SectionII
Inventoriea ofmovableand
immovable property
Àrtiole 67
Permanent quantitative inventories ofall
movableandimmovable property belonging to
theCommunities shallhekeptinaccordance
withaBOdeldrawnuphytheCommission .
Onlymovableproperty exceeding aspeoific
valueprovidedforinthemeasuresof
implementation envisaged inArticle118Bhall
hoenteredinthoseinventories .
Eaohinstitution shallcarryoutitsown
inspection toascertain thattheentriesin
theinventory correspond tothefaots.
Artide 68
Thesaleofmovablepropertyshallbesuitably
advertised aslaiddowninthemeasuresof
implementation envisagedinArticle118.SectionII
Inventories ofmovable ana
immovable property
Artide 67
Unchanged
Article 68
UnchangedSectionII
Inventories ofeovableand
Uoovableproperty
Articia67
Unchanged
Artide 68
Unchanged

Apart frcitalcs byiufantic public itndtr ,official a
andother servants oftheinstitutions may
notacquire anymovable property soldbythe
said institutiono .
Artide 69
Astatement orrecord Bhall bedrawn upbythe
authorizing officer andauthenticated bytho
Financial Controller whenever anyproperty in
theinventory isdisposed of,scrapped ,hired
out,ormissing onaooount ofloss ,theft or
anyother reason .
Thestatement orrecord shell refer inpaxw
ticular toanyobligation thatmaydevolve on
anofficial orother servant oftheCommuni - 1
ties oranyother person toreplaoe theitem
inquestion .
Ifimmovable property orlarge installations
aremade available free ofcharge ,they must
becovered bycontracts submitted tothe
Finanoial Controller forapproval ,andshall
betheeubjeot ofanannual communication to
theEuropean Parliament andtheCouncil when
thepreliminary draft budget issubmitted .Article 69
UnchangedArticle
Unchanged

Artiolô70
EverypurcHasoofmovableorimmovable propor–
tyasdefinedinArtiole67shall,before
paymentismade,lieenteredinthepermanent
inventories .
Thatentryshallhereoordedinthecorres­
pondinginvoiceorannexeddocumentprepared
with&viewtopayingfortheexpenditure
inquestion.
SectionIII
Accounts
Artioie71
,TheaooountsshallhekepthythecJoubl•
intryt*thed,onthebasisofthecalendar
year.Theyshallshowallrevenueandex­
penditure forthefinancial year;they
shallheauthenticated hysupporting docu­
ments.Theymayhekeptinthecurrencyof
thecountrywheretheseatoftheCommission
islocatedor,whereappropriate ,inthecur­
renciesofthecountries wheretheestablish­
mentsoftheJointResearch Centrearelo­
catedwithoutprejudice totheprovisions ofArticle 70
Unchanged
SectionIII
AccountB
Artiae71
Theaccountsshallhekeptinunitsofaccount
hyihcdoubleentr>method,onthebasisofthe
calendaryear.Thiyshallshowallrevenueand
expenditure forthefinancialyear.Theyshallbe
authenticated bysupporting documents.
Therevenueandexpenditure accountandthe
balancesheetshallbedrawnupinunitsof
account .Art!clI70 -8C
Unchanged
SectionIII
Accounts
Article 71
Unchanged

Therevenueandeoy,"inditureaccountandthe
balancesheetshallbedrawnupinunitsof
account.
Anyamount expressedinunitsofaccountshall
"beenteredintheaccount nterroBofthe
parityinforceonthedaoftransferor
actualpayment.
Article 72
Entriesrelatingtothebudgetaccounts and
tocommitments andestablished entitlements'
accounts shallbemadeonthebasisofanac­
countingplancomprising anomenclature of
budgetary itemswhichmakesacleardistinc­
tionbetweenthebalance sheetaccounts and
theaccountsofbudgetary expenditure and
revenue .
Theseentriesshallberecorded inbooksor
oncards.Theseshallmakeitpossibleto
drawupageneralmonthlybalance,andastate­
mentbyChapterandArticle,ofbudgetary re­
venueandexpenditure ,whichshallbefor­
wardedtotheFinancial Controller .Article72
Entriesrelatingtothebudgetaccountsandto
commitments andrecoveryordersaccountsshall
bemadeonthebasisofanaccounting systea
comprising anomenclature ofbudgetary items
whichmakesacleardistinction betweenthe
balancesheetaccounts andtheaccounts of
budgetaryexpenditure andrevenue.Article72
Unchanged
Theseentriesshallmakeitpossibletodrawup
ageneralmonthlybalance,andastatementby
chapterandarticle,ofbudgetary revenueand
expenditure ,whichshallbeforwarded tothe
FinancialController .

Article73
ExceptfortheadvancesreferredtoinAr–
tide1071anyadvanceshallbeenteredina
suspenseaccountandsettledatthelatest
duringthefinancial yearwhichfollowsthe
paymentofthisadvance.
•*.tc'
Article74
Detailsofthemethodfordrawingupand
operatingtheaccounting plan6hallbelaid
downinthemeasuresofimplementation
envisagedinArticle118.
Article75
t
Theaccountbshallheclosedattheendofthe
financial yeartoenableabalancesheetofthe
Communities andtherevenue ar;dexpenditure
accountreferredtoinTitleVItobedrawnup.
Therevenueandexpenditure accountshallbe
Eutnitted totheFinancial Controller .Article73
ExceptfortheadvancesreferredtoinArticles
107and114,anyadvance,otherthanregular
advanceswhicharcperiodically re-examined ,
shallbeenteredinasuspenseaccountand
settledatthelatestduringthefinancialyear
whichfollowsthep.iymentofthisadvance.
However,theadvancesreferredtointhethird
subparagraph ofArticle50shallbesettled
withinthetwomonthsfollowingcompletion of
theprojectforwhichtheyweregranted.
Article 74
Unchanged
Article75
Theaccountsshallbedosedattheendofthe
financialyeartoenableabalancesheetofthe
Communities andtherevenueandexpenditure
accountreferredtoinTitleVItobedrawnup.
Therevenueandexpenditure accountshallbe
submittedtotheFinancialController .
Theadjustment operationsandthoseinrespect
ofadditionalperiodsshallbeappendedtothe
sheetsfor31Decemberoftheyearinquestion.Article73-82-
Unchanged
However ,theadvancesreferred toin
thethirdsubparagraph ofArticle 50
shallbeBettledwithinsixweeka
aaageneralrulefollowing completionoftheprojectforwhich vera
granted.
Article7V
Unchanged
Article75
Unchanged
Deleted

TITLE V
RESPONSIBILITIES OFAUTHORIZING
OFFICERS ,FINANCIAL CONTROLLERS ,
ACCOUNTING OFFICERS ANDADMINISTRATORS OF
IMPREST ACCOUNTS
Article 76
Authorizing officers who,whenestablishing
entitlements to"berecovered orissuingre­
ceivableorders,enteringintocommitments
ofexpenditure orsigningpaymentordersdo
sowithoutcomplying withthisFinancial Regu­
lationandtherulesforitsimplementation
renderthemselvesliabletodisciplinary actionan{],
whereappropriate ,mayherequiredtomake
restitution .Thesameshallapplyif
theyomittodrawupadocumentestablishing
adebtoriftheyneglecttoissuereceivable
ordersorare,withoutjustification ,late
inissuingthem.TITLEV
RESPONSIBILITIES OFAUTHORIZING
OFFICERS ,FINANCIAL CONTROLLERS ,
ACCOUNTING OFFICERS ANDADMINISTRATORS OF
IMPREST ACCOUNTS
Anide76
Authorizing officers,who,whenestablishing
entitlements toberecoveredorissuingrecovery
orders,entering intoacommitment of
expenditure orsigningapaymentorderdoso
withoutcomplying withthisFinancial
Regulation andtherulesforitsimplementation
rendertemsclves liabletodisciplinary action
and,whereappropriate ,mayberequiredto
makerestitution .Thesameshallapplyiftjicy
omittodrawupadocument establishing ?debt
oriftheyneglecttojssuerecoveryordersorarc,
withoutjustification ,lateinissuingthem.f!TU-y
RESPONSIBILITIES OFAUTHORIZING
OFFICERS,FINANCIAL CONTROLLERS ,
ACCOUNTING OFFICERS ANDADMINISTRATORS OF
IMPREST ACCOUNTS
Article76
Unchanged

Article77 Artiole77
FinancialControllers renderthcuselvesliabletodls-Unchanged
ciplinaryactionand,whereappropriate ,mayhe
requiredtomakerestitution foranyactiontaken
duringtheirtermofoffioe,inparticular ,
bygrantingtheirapprovaltotransactions in
•xoessofthe'budgetary appropriations .
Artiole78 Artide78
1.Accounting officersandassistant account-Unchanged
ingofficert renderthenselvesliabletodisciplinary
actionand,whereappropriate ,nayherequiredto
makerestitution asregardspayments madehy
thenindisregard ofthethirdsubparagraph
ofArticle54.
Theyrendertheaselvesliabletodisciplinary action
andnayberequiredtonakerestitution asregards
I
.anylossordeterioration ofthemonies,
assetsanddocuments intheirchargewhere
suchlossordeterioration rnsxltsfroma
deliteratebreachofdutyorseriou*
.negligence ontheirpart.Artici»77
Unchanged
Article78
Unchanged

Underthesameconditions ,theyshallheres­
ponsibleforthecorrectexecutionoforders
'receivedbytheminrespectoftheuseend
theadministration ofhankaccountsandpost
offioegiroaccounts,andinparticular ;
(a)wherethepaymentsorrecoveries madeby
thendonotagreewiththeamountsonthe
paymentorderBorreceivable orderBj
(b)wheretheyeffectpaymenttoapartyother
thantheentitled payee. ■
2.Administrators ofImprestaccountsrendertheaselves
liabletodisciplinary actionand,whereappro­
priate,nayberequiredtoBakerestitution inthe
following cases:
(a)wheretheycannotshowwarrantwithdocu­
mentsindueandproperformforpayments
°madetoythemj
(b)wheretheyeffectpaymenttoapartyother
.thantheentitled payee.
Theyrenderther,se1vesliabletodisciplinary acttonand
maybereijuiredtomakerestitution inrespect
ofanylossordeterioration ofthemonies,
assetsanddocuments intheirchargeasare­
sultofadeliberate breachofdutyorserious
neclic®nce011"theirpart.Unchanged Unchanged

3.Theaccounting officer,annistant account­
ingofficersandadalnl$trators ofInprestaccountsshall
Insuretheaselves againsttherisksarisingunderthis
Jtrtiole.
TheInstitution shallcovertheinsurance costs
relatingtheretoinaccordance withthemeasu­
resofimplementation envisagedinArticle118.'
Aspecialindemnityshallbegrantedineach
oftheinstitutions totheaccounting offioer,
assistant accounting officersandadalnlstrators of
toprestaccounts.Thesunscorresponding tothisIndea-
nityshallbecreditedeachmonthtoanaccount
opened'bytheInstitution onbehalfofeach
officialinordertoestablish aguarantee fund
tocoveranycashorbankshortageforwhich !
thepersonconcerned mightrenderhimself
liable,insofarassuchshortages havenot
beencoveredbyrefundsfrominsurance com­
panies.
Theoreditbalanceintheseguarantee accounts
shallbepaidovertothepersonsconcerned
whentheyterminate theirappointment asac- !
countingofficer,assistant accounting offioer
oradnlMstrator ofleprestaccounts.Unchangftd

4.Themeasures ofimplementation envisaged
inArticle 118shall specify thecategories
ofofficials orother Btaff qualified
tobeappointed accounting offioerfl or
adislnlstratonsof lnprest accounts .
Artide 79
Therequirement forauthorizing officers ,
financial controllers ,accounting officers ,
assistant accounting officers andadalnlstrator of
Ictprest accounts tosakerestitution ,ortheir liabi­
lity todisciplinary action ,shall begover­
ned "bytheprovisions ofArticles 22and86
to89,respectively ,oftheStaff
Regulations ofOfficials oftheEuropean
Communities .
Article 60
Each institution shall beallowed aperiod
oftwoyears from thedate when therevenue
andexpenditure account issubmitted totake
»decision onthefinal discharge tobegiven
toaccounting officers forthetransactions
relating thereto .Unchanged
Unchanged
\
UnchangedArtici

TITLEVI
PRESENTATION ANOAIDITING OFTHEACCOUNTS .
, -
SectionI
Présentation oftheaccounts
Artiole 81
TheCommission shalldrawup,notlaterthan
1June,arevenueandexpenditure aocountfor
theCoonrunitieB .
Thisaccountshallheprecededbyananalysis
otthefinancial management inreBpeotofthe
yearInquestion.ItBhallcoverallrevenue
andexpenditure transactions relatingtothe
preceding financial yearforeachinstitution .
Itshall'besubmitted inthesameformand
followingthesanesubdivisions astheBudget.
•••M **"*
■\** V-TITLEVI
PRESENTATION ANOA1J0ITING OFTHEACCOUNTS ,
SectionI
..rPresentation ofth*account!•
Article8Î
»TheCommission shjllurawup,notlaterthan
1June,arevenueandexpenditure accountfor
theCommunities ,whichshallincludethe
followingtablesbrpkendowninaccordance
withthebudgetnomenclature :
S.Àtableofrevenu;including :
–estimatedrevenueforthefinancialyear,
–amendments potherevenueestimatesat
aresultofsupplementary oramending
budgets,
–revenuecollectedduringthefinancial
year;
2.Tablesshowing|.hetrendinappropriations
inrespectofthefinancial year,
distinguishing betweenappropriations for
commitment ,appropriations forpayment
andappropriations wherenosuch
distinction ismade,andindicating :
–encinitialappropriations ,
–anyamendments introduced bymeansof
supplementary oramendingbudgets,
'–anyamendments toappropriations
introduced by'meansoftransfers,
–thefinalappropriations forthefinancial
y«»f;_
3»Tablcs ofexpenditure showing the
utilisation oftheappropriations forthe
•-financialyear,indicating : *
.–thefinalappropriations ,distinguishing
betweenappropriations forcommitment ,
appropriation !.forpayment and
appropriation ^,wherenosuchdistinction
ismade.TITLEVI
PRESENTATION' -ANOAIDITING OFTHEACCOUNTS
SectionI
Presentation oftheaccounts
X.-t
TheCommission shalldrawup,notlaterthan1Juneofthefollowing
year,arevenue andexpenditure
accountfortheCommunities ,which
shallincludethefollowing tablesbrokendowninaccordance withthe
budgetnomenclature !
1.Atableofrevenueincluding :
-estimated revenueforthefinan­cialyear,
-amendments totherevenueestimates
asaresultofsupplementary or
amending budgets,
-revenuecollected duringthffinan­cialyear,
-entitlementsstilltobe
fromtl.eprecedingfinancial year.
-.entitlementsestablished inthe
courseofthefinancial year.
-amountsstilltobecollected at
theendofthefinancial year:
i•Tablesshowingthebudgetary pattern
forthffinancial yeardis;ir.gruish-
lnqbet«-c-er.aarrcorlatlar.sentered
underiterns,article s.chaatera and
titlesofthebudqetandconBlte6gt'_authorizations ,andIndicating ;•~r
theinitialentries .
-anyamendments introduced bymeans
ofsupplementary oramending "
budgets, ..
-anyamendments toappropriations' *
introduced bymeansoftransfer,
-•theappropr 1ationsmaintained
underArticle 6(3)
•thefinalfigure*forappropri%-
tionaforthefinancial yeat;

•–thecommitments enteredintoand
chargeable tothefinancial year,
distinguishing betweenappropriations
forcommitment andappropriations
wherenosuchdistinction ismade*
–thepaymentsmadeandchargeabletothe
financialyear,distinguishing between
appropriations forpayment and
appropriations wherenosuchdistinction
ismade,
–thesettlement ofthecommitments in.
respectofthefinancialyearandthe
calculation oftheamountssplltobe
paidatthecloseofthefinancialyear,
–theappropriations forcommitment
carriedforward inaccordance with
Article95andwiththedecisiontakenby
theBudgetary Authority pursuantto
Article6(3)(a),firstindent,
–-theappropriations forpaymentcarried
overpursuanttoArticle6(3)(a),first
indent,
–theappropriations whereposuch
distinction ismade,carriedoverpursuant
toArticle6(3)(b),
–theappropriations cancelled,dis­
tinguishing between appropriations
forcommitment ,appropriations for
paymentandnon-ditferentiatep appro­
priations.
Astatementshallbeannexedtothesetables,
whereappropriate ,showingtherevenue,j
expenditure andb.ilancesfor-there-use i
operationsreferredtoinArticle22(2).•;
4.Tablesshowing theuseofthe
appropriations carriedforward from
precedingfinancialyears,indicating :
–theamountofappropriations carried
forward,distinguishing between
appropriations forcommitment and
otherappropriations ,-69
J.Tablea shoving the utili zation of
the figures entered asatprracraph
2above :appropr iations r?air.ta:ned 1
andcancellations shall also be |
indicated . }
Unchanged
4.Tables snowing the use ofthe
authorizations and appropriations
maintained from preceding
financial years ,indicatin ga
detailed breakdown ofthe figures
into commitments ,payments made,
unused appropriations being main -
tained and cancellations .

–thecommitments enteredintoand
chargeable totlicappropriations for
commitment carriedforward,
–thepayments madeagainstthe
appropriations forpaymentandagainst
thenon-differentiated appropriations
carriedforvvard,
–thevalidation oftheamounts stilltobe
paidatthecloseofthepreceding
financialyearandtheamountsstilltobe
paidatthecloseofthecurrentfinancial
year,
–theunusedappropriations tobecarried
forwardtothenc};tfinancialyear,
–theappropriations cancelled,distin­
guishing betweenappropriations for
commitment andptherappropriations ;
Annexedtotherevenueandexpenditure
accountshallbeadocument showingcapital
operations .anddebtmanagement,Indicating
–A
(a)thetotalamountofloansapproved;
(b)thetotalamountoftherepayments
madeonborrowings contracted and
ofthechargesonsuchborrowings ;
–Β
(a)theamountofborrowings con­
tracted;
(b)thetotalamountofrepayments of
capitalandpa)mentsofinterestmade
onloansgrantiid.Unchanged

Article 82
Therevenueandexpenditure accountshallin­
cludethefollowing tablesbrokendownin
accordance withthebudgetnomenclature :
1..AtableofrevenueIncluding:
-estimated revenueforthefinancial year}
-amendments totherevenueestimates asa
resultofsupplementary oramending
budgets;
-entitlements stilltobecollected from
thepreceding financial year;
-entitlements established inthecourse
ofthefinancial year}
-amountscollected ;
-amountsstill,tobecollected atthe
endofthefinancial year.
Astatement shallbeannexed,whereappro­
priate,tothistable,showingthebalan­
cesandgrossamountsofthetransactions
referred toinArticle 22.
2.Atableshowingthetrendinappropriations
inrespectofthefinancial year,indicat­
ing!'Article82
Eachinstitution shall,nptlaterthan1April,
forwardtotheCommission theinformation
requiredfordrawingj,iptherevenueand
expenditure accountandthebalancesheet,plus
acontribution totheanalysisofthefinancial
management referredtoin,Article83.Article
Unchanged

-tbeinitialappropriations »
-anyamendments toappropriations intro­
ducedbymeansoftransfers ;
_anyamendments introduoed bymeanBof
supplementary oramendingbudgets }
-thefinalappropriations forthefinan­
cialyear.
Atableofexpenditure showingthetrend
iaappropriations inrespeotofthefinan­
cialyear,indicating :
-thetotalappropriations )
–thecommitments enteredintoandcharge­
abletothefinanoial year}
_thepayments madeattheendofthe
periodofimplementation ofthebudget;
–theamountsstilltobepaidattheclose
ofthefinancial year;
–theappropriations carriedforward
automatically underArticle6(1)(C);
–theappropriations carriedforwardunder
Article6(1)(b)relatingtocontraots
concluded after15Decemberofthe
financial year;92

-theavailable appropriations carriedfor-
i
wardunderArticle6(l)(b)j
i
I-theavailable appropriations tobecan­
celled.
Astatement shallbeannexedtothistable,
whereappropriate ,showingthebalances
andgrossamountsofthetransactions
referred toinArticle 22.
Atableshowingthetrendinappropriations
carriedforwardfrompreceding financial
years,indicating :
–theamountofappropriations carried
forward;
-thepayments shownintheaccountsat
theendoftheperiodofimplementation
*
ofthebudget}
–theunusedappropriations tobecan­
celled)
–theunusedappropriations tobecarried
forwardagaintothenextfinancial
Ye.-w.'>3

Atableshowing :
-a)
(a)thetotalamountofloansapproved
bytheCommunities ;
(b)thetotalamountoftherepayment 8
madeonborrowings contracted and
ofthechargesonsuchborrowings ;
-*)
(a)theamountofborrowings contracted ;
(b)thetotalamountofrepayments ofca^-
pitalandpaymentsofinterest made
onloansgranted.
Astatement shallbeannexedtothetable
showingthestateofborrowing andlending
bytheCommunity .94

Article8. I
TheCommissionshallcbiwup,withinthetime-j
!
limitprovidedforinArticle81,abalance j
sheetofassetsandliabilities oftheCommuni­
tiesasat31Decemberofthepreceding finan­
cialyear.Astatementofaccountsfshowing |
cashmovements andbalances,drawnuponthe
samedate,Bhallbeattached "{hereto.
Article84
Eachinstitution shall,notlaterthan1May,j
forwardtotheCommissiontheinformationre-J
quiredfordrawinguptherevenueandei-f
penditure aooountandthebalancesheet. 1Article83
Thisaccountshallbeprecededbyananalysisof
thefinancialmanagement inrespectoftheyear
inquestion.Itshallcoverallrevenueand
expenditure transactions relatingtothe
precedingfinancialyearforeachinstitution .It
shallbesubmitted inthesameformand
followingthesamesubdivisions asthebudget.
Article84
TheCommission shalldrawup,withinthetime
JimitprovidediorinArticle81,abalancesheet"
ofassetsandliabilitiesofjheCommunities asat
31Decemberoftheprecedingfinancialyear.A
statement,showingthemovements andbalance*
of-theaccounts,drawnuponthesamedate,
shallbeattachedthereto.

SectionII
Auditingcfthsaccounts
rovisions relatingtotheAuditBoard
Article 85
hereshallbecollective actionandresponBi-
ilityintheexercise bythemembersofthe
uditBoardofthepowersconferred upon
fiem.
:tieBoardmayauthorize oneormoreofits
emberstocarryoutcertaintasksorcertain
adits.Anymemberormemberssoauthorized
>-.a.yontheirinitiative seekassistance from
fficersoftheBoard.
'betasksdelegated totheofficers pursuant
iiotheforegoing provisions mustbespecifical-
/laiddownandlimitedtothetimenecessa-
rrfortheircompletion .TheBoarditselfor
neofitsmembersshallnotifytheauthori­
tiesinwhoseorganization theofficerdele­
gatedistocarryouthisworkofthesetasks.SECTION 11
• t
AUDITING OFTHEACCOUNTS i
PROVISIONS RELATING TOTHECOURTOF
AUDITORS
I
.I
Article85 1
Therevenueandexpenditure account,the
financialanalysisandthebalancesheetshallbe
forwarded totheCouncilandtheEuropean
Parliament by1Juneatthelatest.
TheCourtofAuditors shallbeinformed that
thesedocuments havebeensent.SECTIOHII
AUDITING OFTHE/
PROVISIONS RELATING TOTHECOURTOF
AUDITORS
Article 85
TheCommissionshallforward the
revenue andexpenditureaccount ,the
financial analvsi sandthebalance
sheettotheEuropeanParliament ,the
CouncilandtheCourtofAuditors
by1Juneatthelatest.
Article o5a
Where,fortheperformance ofcertaintasks
orcertainauditsthemembersoftheCourt
ofAuditors seekassistance fromstaffof
theCourt,thetasksdelegated tothese
officials must "bespecifically laiddown
andlimitedtothetimenecessary fortheir
completion .TheCourtitselforoneof
itsmembersshallnotifythesetasksto
theauthorities inwhoseorganization the
persondelegatedistocarryouthiswork.

Article 66
Eachinstitution shallforwardtotheAudit
Board,onaquarterlybasisandatthelatest
withinthemonthwhichfollowstheendofthe
quarter,thedocuments supporting theaccounts
inparticular thedocuments andcertificates
inrespectofthecorrectapplication ofthe
provisions whichgoverntheimplementation of
theRidgetandrelatingtocommitments and
payments,an<j{^establishment andcollection
ofrevenue,Bubjecttotheapplication ofAr­
ticle14ofCouncilRegulation (EEC,Euratom,
ECSC)No2/71andofArticle87ofthisfinan­
cialRegulation .TheAuditBoardmayquestion
eachinstitution onthesubjectoftheBaid
supporting documents .
I
Therevenueandexpenditure accountandthe
balancesheetshallbeforwarded totheAudit
BoardwithintheperiodlaiddowninAr­
ticle81.Article86
T.achinstitution shallforwardtotheCourtof
Auditorsonaquarterlybasisandatthelatest
withinthemonthwhichfollowstheendofthe
quarter,and,inthecaseofthefourthquarter,
atthelatestwithinthemonthwhichfollowsthe
closeofthefinancialyear,thedocuments
supporting theaccounts,inparticular the
documents andcertificates inrespectofthe
correctapplication oftheprovisions which
governtheimplementation ofthebudgetand
relatingtocommitments andpayments,tothe
establishment andcollection ofrevenue,and
subjecttotheapplication ofArticle14of
CouncilRegulation (EEC,Euratom,ECSC)No
2/71andofArticle87ofthisFinancial
Regulation .TheCourtofAuditors may
questioneachinstitution onthesubjectofthe
saidsupporting documents .Art?tic66
Unchanged

Article87
TheauditcarriedoutbytheAuditBoardshall
bebasedonrecord*and,ifnecessary ,per­
formedonthespot.Itspurposeshallbeto
establish thatallrevenuehasbeenreoeived
andallexpenditure incurredinalawfuland
propermannerhavingregardtotheprovisions
oftheTreaties,theBudget,theFinancial
Regulations andallothermeasurestakenpur­
suanttotheTreaties,andthatthefinancial
management hasbeensound.
Fortheperformance ofitstask,theAudit
Boardshall "beentitledtoconsult,inthemanner
providedforinArticle89)alldocuments aod
information relatingtothefinancial manage­
mentofthedepartments orbodiessubjectto
itsinspection ;ithasthepowertomoke
enquiries ofanyofficialresponsible fora
revenueandexpenditure operation,andtouse
anyoftheauditingprocedures appropriate
tothosedepartments oraganclis.
TheAuditBoard,inordertoobtainallthe
necessary information fortheperformance of
thetaskentrusted toitbytheTreaties and
themeasurestakentoimplement them,maybe
present,atitsrequest,duringtheoperationsArticle87
TheauditcarriedoutbytheCourtofAuJitors
shallbebasedonrecordsand,ifnecessary,
performed onthespot.Itspurposeshallbeto
establishthatallrevenuehasbeenreceivedand
"allexpenditure incurredinalawfulandproper
mannerhavingregardtotheprovisions ofthe
Treaties,thebudget,theFinancialRegulations
ani]allothermeasurestakenpursuanttothe
Treaties,andthatthefinancialmanagement has
beensound.
Fortheperformance ofitstask,theCourtof
Auditorsshallbeentitledtoconsult,inthe
mannerprovidedforinArticle89,all
documents andinformation relatingtothe
financialmanagement ofthedepartments or
bodiessubjecttoitsinspection ;ithasthepower
tomakeenquiriesofanyofficialresponsible for
arevenueorexpenditure operation ,andtouse
anyoftheauditingprocedures appropriate to
thosedepartments oragencies.-93*
Artlelt87
Unchanged
TheCourtofAuditors ,inordertoobtainall
thenecrsviryinformation fortheperformance
ofthetavkentrustedtoitbytheTreatiesand
themeasurestakentoimplement them,maybe
present,atitsrequest,duringtheoperations
carriedon:bytheCommission in
imp'emcmation ofArticles8and9of
Ri£u!.ition (F.H.C)No729.70amiArticles13
and14o:Regulation (tEC,Euraiom,ECSC)
N>>2.71.Thismeasureshallalsoapplytothe
inspection ofanyfundsetupbythe
Communities .

carriedoutbytheCommission inimplement­
ationofArticles 8and$ofRegulation
(EEC)Bo729/70andArticles13and14of
Regulation (EEC,Euratom,ECSC)No2/71.
Thismeasureshallalsoapplytothein­
spectionofanyfundsetupbytheCommuni­
ties.
Artiole88
TheAuditBoardshallensurethatallse­
curities andcashondepositorinhandare
checkedagainstvoucherssignedbythedepo-
sitariesoragainstofficialmemoranda of
cashandsecurities held.TheBoardmay
carryoutsuchchecksitself.Article88
TheCourtofAuditorsshallensurethatall
securitiesandcashondepositorinhandare
checkedagainstvoucherssignedbythe
depositaries oragainstofficialmemoranda of
cashandsecuritiesheld.TheCourtmaycarry
outsuchchecksitself.Article
Unchanged

irtiolò89
TheComaieeion andtheotherinstitutions
shallafford "theAuditBoardallthefacili­
tiesandgiveitalltheinformation which
theBoardmayconsidernecessaryfortheper­
formanceofitstask,andshallinparticular
affordalltheinformation »bhin*d
asaresultofthecheckswhichtheyhavecar­
riedout,ttrequiredbythsrultJlaiddovtibytheCos-
Bumty,withinthedepartments responsible for
themanagedentoftheCommunities' financea
aridforeffecting expenditure ontheirbehalf.
Inparticular ,theyshallplaceatthedis­
posalofth«AuditBoardallQoejier/r.Bc.nc.rr-
5ogtheconcliira.-u ofcontracts EJ.OallC^covuto
ofcashor.'uatsrialt ,allaccouiii.-i.rg rt>co-ds
orsupporting documents ,andalGOair.inistra-
tivedocuments pertaining thereto,alldocu-
nentsrelatingtorevenueandexpenditure ,all
inventories ,alllistsofpostsinthedepart­
ments,whichtheBoardmayconsidernecessary
forauditing therevenueandexpenditure ao–
countonthebasisofrecordsoronthespot.
Tothisend,theoffioialB whoseoperations
arecheckedbytheAuditBoardshallinparti­
cular:Article89
TheCommission andtheotherinstitutions shall
affordtheCourtofAuditors allthefacilities
andgiveitalltheinformation whichtheCourt
mayconsidernecessaryfortheperformance of
itstask,andshallinparticularaffordallthe
information obtained asaresultofthechecks
whichtheyhavecarriedout,asrequiredbythe
ruleslaiddownbytheCommunity ,withinthe
departments responsible forthemanagement of
theCommunities' financesandforeffecting
expenditure ontheirbehalf.Inparticular ,they
shallplaceatthedisposaloftheCourtof
Auditors alldocuments concerning the
conclusion ofcontractsandallaccountsofcash
ormaterials ,allaccouniii'5 recordsor
supporting documents ,andakoadministrative
documents pertaining theretoalldocuments
relatingtorevenueandexpenditure ,ali
inventories ,alllistsofpostsinthedepartments ,
whichtheCourtofAuditorsmayconsider
IKcssaryfurauditingtherevenueand
expenditure accountonthebasisofrecordsor
onthespot.
Tothisend,theofficialswhoieoperations arc
chc.l.cdbytheCourtofAuditotssnailin
{■articular :
,'ni;h:i"ihiirtccoruso!ca;:r>inlurid,3ny
(..'••■rI'-,.I.s».-|t.iti' < 'CrliHofal;
I'T'Js.fidi'uwr>»>".:t.-.ig Jr):i;mcr.ti iii
"vsr-cct •ilr.'iiStcvai-Jili::' -oftVsfunds
with.vhi'Jitheyarecit'rm'td,a::dahoany
books.*register!.and<>:herdocuments
relatingthereto;
(b)presentthecorrespondence andanyother
document required forthe■full
implementation oftheaudi;referredtoin
thefirstparagraph ofArticle87.
Theinformation suppliedunder(b)maybe
requestedonlybytheCourtofAuditorsorby
oneofitsmembers,andsuchrequestshallbein
writing.
TheCourtofAuditorsshallbeempowered to
auditthedocuments inrespectoftherevenue
andexpenditure oftheCommunities whichare
heldbythedepartments oftheinstitutions and,
inparticular ,bythedepartments responsible for
decisions inrespectofsuchrevenueand
expenditure .

(a)"show -their records ofca6h inhand ,any
other cash ,securities andc.aterials ofall
kinds ,andalso thesupporting documents
inrespect oftheir stewardship ofthe
funds with which they areentrusted ,and
also anybooks ,registers andother do­
cuments relating thereto ;
(b)present thecorrespondence andanyother
document required forthefull implement­
ation ofthe audit referred tointhe first
subparagraph ofArticle 87.
Theinformation supplied under (b)maybere­
>
quested only bytheAudit Board orbyoneof
itsmembers ,andsuch request shall bein
writing .
TheAudit Board shall beempowered toaudit
thedocuments inrespect oftherevenue and
expenditure oftheCommunities which areheld
bythedepartments oftheinstitutions and ,
inparticular ,bythedepartments responsible
loi ^'licna inrespect ofsuch revenue and
expenditure .–101
Unchanged

Thetaskofestablishing thattherevenuehas
beenreceived andtheexpenditure incurred
inalawfulandpropermannerandthatthe
financial management hasbeenBound,in­
cludestheutilization bybodiesoutsidethe
institutions ofCommunity fundsreceived by
wayofaid.
ThegrantingofaidtobodiesoutBidethe
institutions shallbesubjecttotheagree-
tentlytherecipients toanauditbeing
carriedoutbytheAuditBoardontheutili­
sationoftheamountsgrantedasaid.
Article 90
Anyoomments whichare,intheopinionofthe
AuditBoard,ofanaturesuchthattheyshould
appearinthereportprovidedforinArticle
78doftheTreatyestablishing theEuropean
CoalandSteelCommunity ,Article206ofthe
Treatyestablishing theEuropean
Econooic Community ,andArticle180ofthe
Treatyestablishing theEuropean AtomicEnergy
Community Bhallbecommunicated totheCommis­
sionandtheinstitutions concerned .Thetaskofestablishing thattherevenuehas
beenreceivedandtheexpenditure incurredina
lawfulandpropermannerandthatthefinancial
management hasbeensound,shallembrace
utilization bybodiesoutsidetheinstitutions of
Community fundsreceivedbywayofaid.
Thegrantingofaidtobodiesoutsidethe
institutions shallbesubjecttotheagreement by
therecipientstoanauditbeingcarriedoutby
theCourtofAuditorsontheutilization ofthe
amountsgrantedasaid.ihe
Article90
Anycomments whichare,intheopinionofthe
CourtofAuditors,ofanaturesuchthatthey
shouldappearinthereportprovidedforin
Article78doftheTreatyestablishing the
European CoalandSteelCommunity ,Article
206oftheTreatyestablishing theEuropean
Economic Community ,andArticle180ofthe
Treatyestablishing theEuropeanAtomicEnergy
Community shallbecommunicated tothe
Commission andtheinstitutions concerned .
Eachinstitution shalladdressitsreplytothe
CourtofAuditors .Therepliesofthe
institutions otherthantheCommission shallbe
forwarded simultaneously totheCommission .
TheCourtofAuditors shallattachtothe
annualreportanassessment ofthesoundness of
thefinancialmanagement .-102
Unchanged
Article 90
The Court ofAuditors shall transmit
tothe Commission and the institutions
concerned ,byJ5July atthe latest ,
anycomments which are ,initsopinion ,
ofanature such that they should
appear inthereport provided for in
Article 78foftheTreaty establishing
theEuropean Coal andSteel Community ,
Article 206a oftheTreaty establishing
theEuropean Economic Community and
Article 180a oftheTreaty establishing
theEuropean Atomic EnergyCoaaunlty.
Each institution shall addres,3 itsreply
tothe Court ofAuditors by3?October
atthelatest .Thereplies the
institutions other than theCommission
shall beforwarded simultaneously to
the Commission .
TheCourtofAuditorsshallattachtotheannual
reportanassessment ofthesoundnessofthe
financial management. «

Eachinstitution shalladdressitsreplytothe
AuditBoard.Therepliesoftheinstitutions
otherthantheCommission shallbeforwarded
simultaneously totheCommission .TheAudit
Boardshallattachtotheannualreportan
assessment ofthesoundness ofthefinancial
management .
TheEuropean Parliament andtheCouncilmay
requesttheAuditBoardtoforward,inaddition
totheannualreport,reportsoranalysesin
respectofspecificproblemsrelatingtothe
accountsoffinancial yearswhichhavebeen
closed.TheAuditBoardmay,onitsownini­
tiative,placesimilarreportsoranalysesbe­
foretheEuropeanParliament ortheCouncil.· -ΙΟΛ
Beforeoraftertheaccounts for
afinancial yearhavebeenclosed.
anyinstitution mayrequestt_he
CourtofAuditors toforward ,in
addition totheannualreport,
reports oranalyses inrespect of
specific problemsrelating tothe
tfcnera 1budgetoftheEuropean
Communities.
TheCourtofAuditors may,onits
owninitiative ,placesimilarreports
oranalyses beforeanyinstitution .

-104
Article 91
TheAuditBoard ,shallconcludeitsreporton
theaccountsforthepreceding financial year
notlaterthan15July.
TheAuditBoardshall,notlaterthanthat
date,makeknownitsobservations onthe'ba­
lancesheet.
Therevenueandexpenditure account,theba­
lancesheetandthereportoftheAuditBoard,
togetherwiththerepliestothe"comments,
shallbesubmitted bytheCommission tothe
EuropeanParliament andtheCouncilnotlater
than31October.
t
Article$2
TheCouncilandtheEuropeanParliament shall,
before30Aprilofthenextyear,giveadis­
chargetotheCommission inrespectofthe
implementation oftheBudget.Ifthatdatt
cannotbemet,theCouncil ,ortheEuropean
\
Parliament shallinform ..theCommission ofthe
reasons TOT the postponement *Article91
TheCourtofAuditorsshalltransmititsreport
totheinstitutions 45daysafterreceivingthe
revenueandexpenditure account.
Therepliesfromtheinstitutions shallbe
forwarded totheCourtofAuditors three
monthsaftertheyhavereceivedthereportand
thecomments referredtoabove.
Article92
TheEuropean Parliament ,upona
recommendation fromtheCouncilwhichshall
actbyaqualifiedmajority,shall,before30
Aprilofthenextyear,giveadischargetothe
Commission inrespectoftheimplementation of
thebudget.Ifthatdatecannotbemet,the
European Parliament ortheCouncilshall
informtheCommission ofthereasonsforthe
postponement .Article 91
TheCourtofAuditors shalltransmit
totheauthoriticsresponsible for
givingdischargeandtothc_rtbor
institutions ,by30Novemberfettho
latest,itsannu.ilreportaccompanied
bvthereplies ,anditshallensure
publication thereof intheOfficial
Journal .
Article92
Unchanged
t

Theinstitutions Bhalltakeallappropriate
stepstotakeactiononthecommentsappear­
inginthedecisions givingdischarge .At
therequestoftheEuropeanParliament or
theCouncil,"theinstitutions shallreport
onthemeasures takeninthelightofthese
commentsand,inparticular ,ontheinstruc­
tionsgiventotheirdepartments whichEire
responsible fortheimplementation ofthe
Budget.Suchreportsshallalso"beforwarded
totheAuditBoard.
Subjecttotheprovisions ofthesecondsen­
tenceoftheBecondsubparagraph ,theinsti­
tutionsmustgiveanaccount,intheaxmei
totherevenueandexpenditure accountfor
thenextfinancial ,year,ofthemeasurestaken
inthelightofthecomments appearing inthe
decision givingdischarge .Theinstitutions shalltakeallappropriate steps
totakeactiononthecomments appearing inthe
decisionsgivingdischarge .Attherequestofthe
European Parliament ortheCouncil,the
institutions shallreportonthemeasurestaken
inthelightofthesecomments and,in
particular,ontheinstructions giventotheir
departments whichareresponsible forthe
implementation ofthebudget.Suchreports
shallalsobeforwarded totheCourtof
Auditors .
Subjecttotheprovisionsofthesecondsentence
ofthesecondsubparagraph ,theinstitutions
mustgiveanaccount,intheAnnextothe
revenueandexpenditure accountforthenext
financialyear,ofthemeasurestakeninthelight
ofthecomments appearing inthedecision
givingdischarge .TheFinancial Controller andallthe
institutions aretoconformwiththe
comments givenbytheEuropean
Parliament inthedecisions giving
discharge .AttherequestoftheEuropeanPari1ament
oroftheCouncil,theinstitutions .shallreport
totheEuropeanPari1anientonthemeasures
takenintheligtvt -J-
ofthese comments and,inparticular ,
ontheinstructions given totheir
departments which areresponsible
fortheimplementation ofthebudget .
Such reports shall also beforwarded
totheCourt ofAuditors and tothe
'Commission oftheEuropean Ccpmunities .
Subjecttotheprovisions ofthesecondsentence....
(andthetextfollowing-Deleted)
Article92a
Allinstitutions andallstaffoftheEuropean
ComnunltlesshallprovidetotheEuropeanParliament
anyinfornation whichitcallsforinthecontext
ofItsexerciseofcontrolofthegeneralbudget
oftheEuropeanConnunities .

TITLEVII
SPECIAL PROVISIONS APPLICABLE TOTHE
RESEARCH ANDIINVESTMENT APPROPRIATIONS
Article93
ThisFinancial Regulation shallapplytothe
research andinvestment appropriations setouti
«intheannexprovidedforinArticle94,save
asotherwise providedinthisTitleorwhere !
theyareincompatible withthespecialpro­
visionsofthisTitle. j
I
Article94
Thetotalamountofresearch andinvestment
appropriations intermsofappropriations for
paymenttobefinancedinaccordance with
!
theDecisionof21April1970shallbeentered
inaspecialchapterinthesectionofthe
BucketrelatingtotheCommission;these
research andinvestment appropriations shall
besetoutindetailinanannextothat
section .
Thatannex,whichformeanintegralpart
cftheBudget,BhallbedrawnupusingaTITLEVII
SPECIAL PROVISIONS APPLICABLE TOTHE
RESEARCH ANDINVESTMEJJT APPROPRIATIONS
Article93
TheprovisionsofTitlesItoVIandXIshallapply
JotheresearchandInvestmentappropriations setotintheAnnexprovidedforinArticle94,
hereinafter calledAnnex,andthefinancial
schemereferredtoinArticle98,saveas
otherwiseprovidedinthistitleorwherethey
areincompatible withthespecialprovisions of
thistitle.
Article94
Thetotalamountofresearchandinvestment
appropriations intermsofappropriations for
commitment andappropriations forpaymentto
befinancedinaccordance withtheDecisionof
21April1970shallbeenteredinaspecial
chapterinthesectionofthebudgetrelatingto
theCommission ;theseresearchandinvestment
appropriations shallbesetoutindetailinan
Annextothatsection.
ThatAnnex,whichformsanintegralpartofthe
budget,shallcontain:
–appropriations intendedtofinanceallthe
researchandinvestment objectives,
–appropriations forotheractivities.TITLEVII
SPECIALPROVISIONS APPLICABLE TOTHE
RESEARCH ANDINVESTMENT APPROPRIATIONS-106
Article 93
1.Unchanged
t
*?heilnancincLoftheexpend!re-
jarogramrrles lagovernedby♦->».P^-–
Article QA
Researched investment apprr.pri.f ;^nn
IjhgjJLbe .enteredinaspecialchap.-**ln__the_section ofthe 7^^–^totheCommission . ~
ftdetailed functionalbreakdown nr
–PPr°Priationsshallbegiveninan~~"
annextothissection T :
Thatannex,whichformsan
integralpartofthebudget,ehalicontains
-appropriations intendedtofinancealltheresearchandinvcat,nantobjectives ,
-appropriations forotherac;:ltrities .

Artide95
1.Anoverallallocation coveringseveral
years(hereinafter called'tranche')shallbe
madetothechapteroftheBudgetcorrespond-.
ingtoeachresearchandinvestment objective
asdefinedbytheCouncilinitsdecisions
relatingtoprogrammes orcorresponding de­
cisions.
Inbudgetary terms,thetrancheshallbethe
totalallocation providedintheBudgetfor
eachresearch andinvestment objective ,taking
intoaccountanyfinancial reserves,except
wheretheobjectiveistoconsistofseveral
specific stageseachformingas«1f-conta1n»d
wholi.
2.Amountsauthorized annuallyintheBudget
tocoverresearch andinvestment expenditure
shallincludeappropriations forcosiitaent and
appropriations forpayasnt.
3.Theappropriations forcommitment within
eachtrancheareintended toenabletheCom­
missiontomeetallthelegalobligations
whichitmaycontract.Article9S
1.Anoverallallocation coveringseveralyears
(hereinafter called'tranche')shallhemadeto
thechapterofthehuJgetcorresponding toeach
researchandinvestment objectiveasdefinedby
theCouncilinitsdecisions relatingto
programmes orcorresponding decisions.-107
Artici*95
Unchanged
InbuJpcwiyterms,thetrancheshallbethe
totalallocationprovidedinthebudgetforeach
researchandinvestment objective,takinginto
accountanyfinanci.ilreserves,exceptwherethe
objectiveistocon-istofseveralspecificstages
eachformingaself-contained whole.
2.Amountsauthorized annuallyinthe
budgettocoverresearchandinvestment
expenditure shallincludeappropriations for
commitment andappropriations forpayment.
I
3,Theappropriations forcommitment within
eachtrancheareintendedtoenablethe.
Commission tomeetallthelegalobligations
whichitmaycontract.
Theyrepresenttheupperlimitofexpenditure to
whichtheCommission maycommititself
duringthefinanci.ilyearinquestionforthe
attainment oftheobjectives towhichthis
expenditure relates.■
Notwithstanding theprovisionsofArticle6the
appropriations forcommitment shallremain
validuntiltheyarecancelledunderthe
budgetaryprocedure .
74.Appropriation *forpaymentrepresentthe
upperlimitofexpenditure whichmaybe.
incurredorauthorized duringeachfinancial
yeartocovercommitments enteredintoduring •
thecurrentorprccrdingfinancialyears.
I
Notwithstanding theprovisions ofArticle6,
thoseappropriations forpaymentcorresponding
loappropriations forcommitment whichremain \
validshallbecarriedforwarduntilcancelled-
underbudgetaryprocedure.

They represent theupper limit ofexpenditure
towhich ,"theCommission maycommit itself ..
•during thefinancial year inquestion forthe
attainment ofthe .objectives towhich this
expenditure relates .
Theappropriations forcommitment shall remain
valid until they arecancelled under thebud­
getary procedure .
4.Appropriations forpayment represent the
upper limit ofexpenditure which may "bein­
curred orauthorized during each financial -
year tocover commitments entered into during
thecurrent orpreceding financial years .108

Article96
TheannexprovidedforinArticle94shall
beintwopartBj
(a)PartI,thetotalofwhichintermsof
paymentappropriations isshowninaspe­
cialchapterinthesectionoftheBudget
relatingtotheCommission ,shallcomprise :
-appropriations forcarryingouteachre­
searchandinvestment objective }
-appropriations forotheractivities ,in
particular thoseprovidedforinAr­
ticle174(2),(b),(c)and(d)ofthe
Treatyestablishing theEuropean Atomio
t
EnergyCommunity }
-appropriations ,wherenecessary ,tocover
thebalances ontheappropriation accounts
(b)PartIIshallcomprisetheappropriation
accounts,inparticular thoseconcerning :
-stafftDeleied–to*
Article96

Article97
Notwithstanding theprovisions ofparagraphs 2
and3ofArticle15,thenomenclature ofthe
Annexshallbebased,asregards {hedescription
ofchaptersandarticles,ontheuseof
expenditure resultingmainlyfromcarryingout
researchobjectivesandotheractivities.Ariicle97
Unchanged

U'ithinthechaptersandappropriation accounts,
expenditure shallbeclassified accordingto
itsnatureasshownin^nnexIVtothis
Financial Regulations intheBudget,.
however,thisclassification shallonlybo
usedinrespectofcategories .
Article98
1.Theappropriation accountsreferredto
inArticle98(b)Bhallrecordtheusesand
resources oftheprinoipal instruments made
available fortheimplementation ofthere­
searchandinvestment objectives .
Theseinstruments areitheBtaff)theinfra­
structures generalservicesandoverheads }the
scientifio andtechnical Bervioes )themajor
installations .
Inaddition,appropriation aocountsnay
beopenedinordertofollowtheprogress
ofservicesperformed onbehalfofoutsiders.
2.Undertheheadingofuses,theappropri­
ationaooountsshallreoordthecountervalue
oftheoeansusedandalsotheexpenditure
onbehalfofthirdparties.Withinthechaptersandarticles,expenditure
shallbeclassifiedaccordingtoitsnatureinto
categorieswhichshallbesubdivided into
headings;inthebudget,however,thii
classification *haHoplybeusedinrespectof
categories.
Artide9M
1.Inadditiontot|iedocuments referredtoin
Article12,afinancialschemeshallbedrawnup
tosupportthepreliminary draftannex.,•
Thisshallcontain,if|theformofappropriation
accounts,theappropriations madeavailableis
thechaptersandarticlesoftheabovementioned
Annexcorresponding totheinstrument!of
implementation .
Forexample,suchiniitruments irej
–thescicntjficdivisons,
–thegénéralservie^
–thescientificandtechnicalservtcet.
•Inaddition,thefinancialschemeshallcontain
a-staffexpenditure account.•
2.Thefinancialscheme,amendedif
necessaryaftertheadoptionofthebudget,shall
serveasthebasisformanagement .
Txpendlture Inrespectefthelnstrueents
ofIrpleaentatton andthestaffexpenditure'
accountshallbeenteredprovisionally Inthis
tcheat.Unchanged
Article93
1.Unchanged
2.Thefinancial schema,amendedIf
necessary inaccordancewithOio
budget,shallserveesthebasisior-
'oanageeent * -–
Unchanged

Undertheheadingofresources ,theappropri­
ationacoountashallreoordontheonehand(
thecountervalueoftheBeanousedcharged
eithertoresearchobjectives ortootherappro­
priationaccountsand,ontheotherhand,the
proceedsarisingf^onitheuseofsuobmewiB(
onbehalfofthirdparties *
Thefcalanoesoftheappropriation accountsre­
sultingfromasurplusofusesoverresources
shallbechargedtothecorresponding chapter
ofPartIoftheannexprovidedforinAr­
ticle94.
Thebalanoeofeaohappropriation account
shallroprosent tlicaaxituitotexpenditure
tcwOCamOrcd AM WwCTJ'IfeOilapi*^
ofP»rtIofthe**idannex.112

Thebalances ofthoappropriation acoounto
resulting fromasurplusofresources over
usesshallbeenteredin"thestatement of
revenueintheBudget.
3.Usesandexpenditure chargedtotheappro­
priationaccountsshallnotexceedtheamounts
authorized inrespeotofsuchaccounts,save
where,asaresulteitheroftransferswithin
chaptersofPartIoftheannexreferredto
inArticle94orofadditional amountsmade
available foroutsiders ,resouroeB inexcess
oftheestimates makeitpossibletoincrease
acesandexpenditure correspondingly ,
tfithreference totheappropriation accounts
relatingtoservioesperformed onbehalfof
ihirdpartiesadditional amountsmgrbeentered
duringthefinanoial yearinordertocover-
additional expenditure specifically incurred
inrespectofsuchservices .Theseadditional
amountsshallbeshownas: .'
_commitments ,uptotheamountoftherepay­
mentprovidedforinthecontracts concluded
withrequesting thirdparties,3.Anappropriation account shallnc
provided foreachinstrument of
implementation .TIicappropriations entered
thereininthediffeientchaptersoftheAnnex
fortheseinstruments shallbeclassified
accordingtotheirnaturepursuanttothesecond
subparagraph ofArtjcle97.
Thissameclassification shallalsobeusedtor
expenditure inthest^ffexpenditure account.
4.Theexpenditure enteredprovisionally in
thestaffexpenditure accountshallnotexceed
theamounts iqadeavailable inthe
appropriation accoupts.
Theexpenditure enteredprovisionally ineach
appropriation accopntshallnotexceedthe
appropriations authorized inrespectofthe
chaptersandarticlesintheAnnexforthe
instrument inqucstjon,savewhere,asaresult
eitheroftransferswithinchaptersandarticlesof
thisAnnexorofadditional amountsmade
availableforthirdparties,
surplusresourcesmakeitpossibletoincrease
expenditure accordingly .Theseadditional
amountsshallbecadeavailableas:
–commitments ,uptotheamountofthe
repayment providedforinthecontracts
concludedwithrequestingthirdparties,
–payments,uptotheamountofthe
entitlements forrepayment .
5.Theprovisional entriesinthestaff
expenditure accountshallbedistributed over
theappropriation accountseachmonthafter
deduction oftheCommunity tax.3.Unchanged
V.Unchanged
5.Unchanged

payments,uptotheamountoftherevenue
actuallycollectedasrepaymentfortheabove-
mentioned expenditure byrequesting third
parties.

Theprovisional entriesintheappropriation
accountsshallbedistributed–bym^ansof
finalentries–overtheresearchobjectivesand
otheractivities eachmonthproportionately
accordingtotheworkdonebytheinstruments .
6.Adocument shallbeappendedtothe
revenueandexpenditure accountshowingthe
resultsoftheoperations provisionally charged
toeachappropriation accountandoperations
chargedtothestaffexpenditure account.
.Article 99
Asregardstransfers ofscientific andtechni-
1calequipment betweenresearch andinvestment
projects ,anamountequaltotheresidual va­
lueofthatequipment shallheenteredasex­
penditure fortherecipient project,while
thatamountiscreditedtothedonorproject
~bymeansofanentryshowingareduction of
expenditure incurred .Theresidual value .•
shallbefixedihaccordance withaprocedure
whichtheCommission shalllaydownin.advance.
Theoperations referredtointhisArticle
shallbeshowninaspecialaccount.Article99
UnchangedUnchanged
6.Unchanged
&
Article99
unchanged

Article 100
1.Ascheduleofanount-sofandduedatesforcommlb-'
•entsandpayments,foralnganintegralpartof
theBudget,shallbeattachedtoPartIof
theannexprovidedforinArticle94
shall "bedravmupasfollowsbychapterand
irticle:
[a)foreachtranche,thescheduleofamountsanddue
datesshallshowthetimetable forusing
theappropriations forcommitment jthis
shallbesubjecttoannualreview;
(b)foreachestimatedappropriation for
commitment ,thescheduleofanountsandduedat:s
.shallshowtheannualtimetable laid
M
|downforthepayments.
2.Asregardsborrowing andlending,aschedule
Lfasei'tft82dduedatesshallbeestablished
I
ionthebasisofinterest anddepreciation
payments agreedintherelevantcontracts
fortheservicing ofsuchborrowing and
lending.Article100
1.AschcJulcofamountsofandduedates
forcommitments andp.iyments,formingan
integralp.irtofthebudget,shallbeattachedto
theAnnexprovidedforinArticle94andshall
bedrawnupasfollowsbychapterandarticle:
(a)foreachtranche,thescheduleofamounts
andduedatesshallshowthetimetablefor
theutilization oftheappropriations for
commitment ;thisshallbesubjecttoannual
review;
(b)foreachestimated appropriation for
commitment ,thescheduleofamountsand
duedatesshallshowtheannualtimetable
laiddownforthepayments .Article100
Unchanged

3«TtoeBudxeteha.llalttoehow,forInTorto–
ation,anestimateofrevenueandexpendi­
turetobeeffectedinthecurrencies of
non-member countries ,specialmentionbeing
madeofborrowing andlendingInBuchcurren­
cies.
Article 101
If,atthebeginningofafinancialyear,the
Budgethasnotyetbeenfinallyadopted,ex­
penditureshallbeeffectedasfollows:
(a)Regardingtheappropriation accountsre­
ferredtoinArticle$6(b),Article178
/
oftheTreatyestablishing theEuropean
.AtomicEnergyCommunity fehallapplyto
commitments andpaymentsrelatingtoex­
penditure ofakindalreadyapprovedin
principleinthelastBudgetdulyadopted.Article101
If,atthebeginningofafinancialyear,the
budgethasnotyetbeenfinallyadopted,
expenditure shallbeeffectedasfollows:
(a)regardingtheappropriations madeavailable
ineachchapterfortheInstruments Artlcle-8
shallapply.Article101
Unchanged

-jivalcr-t 'tonotmore than one-
ofthetotal appropriations in
■opriation account inquestion for
seding finanoial year maybespent
ithinrespect ofeach appropri -
count ,provided that this does
theeffect ofplacing each month
isposal oftheCommission appro –
B-inexcess ofone-twelfth of
ovided forinthedraft "budget ,or
bsence thereof ,inthepreliminary
»^
S£e*.Commitments azybeeffected
appropriation account uptoan
5texceeding one-fourth ofthe
propnations intheappropriation
Inquestion forthepreceding finan -
p,increased byone-twelfth for
itional month ,butshall notex-
amount provided forinthedraft
>r,intheabsence thereof ,in
œinary draft budget .
'quest oftheCommission andwith -
idice tothepreceding subpara ^-
»
>Council ,acting byaqualified
day ,onthebasis ofadmini –116

ID)RegardingthechaptersofPartIofthe
annexprovidedforinArticle94concern­
ingresearchandinvestment projects,pay­
mentsmaybeeffectedinrespectofany
chapter,uptoanamountnotexceeding
one-twelfth oftheannualestimates shown
forthatfinancial yearintheschedule of
amountsandduedatesforpaymentInrespectof
theestimated appropriations forcommit­
ment.Commitments mayheeffeoted upto
anamountnotexceeding one–fourthofeach
appropriation showninthescheduleof
duedatesfortheestimated commitments
forthefinancial yearooncerned ,in­
creasedbyone-twelfth foreachadditional
month,providedthattheydonotexceed
theamountprovidedforinthedraft
budget,orintheabsencethereof,inthe
preliminary draftbudget.(b)regardingthespecificappropriations ofthe
chaptersintheAnnex,paymentsmaybeeffec
monthlyinrespectofanychapter,uptoan
amountnotexceeding one-twelfth ofthe
annualestimates shownforthatfinancial
yearinthescheduleofamountsanddue
datesforpayment inrespectofthe
estimatedappropriations forcommitment .
Commitments maybeeffecteduptoan
amountnotexceeding one-fourth ofeach
appropriation showninthescheduleofdue
datesfortheestimated commitments forthe
financialyearconcerned ,increasedbyone-
twelfthforeachmonthelapsed,provided .;
thattheydonotexceed'theamount
providedforinthedr^,ftbudget,orinthe
absencethereof,intljepreliminary draft
budget.

Article 102
1.Everydecisionrelatingtotransfers with­
inachapterorfromonechaptertoanother
shallbesubjecttopriorapprovalbytheFinan­
cialController ,whoshallcertifythatthe
fundsareavailable andthattheseoperations
axeinorderandinaccordance withthepro­
visionsinforce.
2.However,iftheFinancial Controller con­
sidersthathecannotascertain inadvance
theeffectsofsuchtransfers onthefinan­
cialbalanceoftheappropriation accounts ,
heshallconfinehimselftodelivering an
opinion.
3»that-case ,andinsofarasheisempowered ,
t
theauthorizing officer mayonhisBoleres­
ponsibility effectthetransfer,provided
thathemakesavailable eachmonthtotheFinan-
–oi&l-Controller ail-appropriate information en-'
ablinganassessment tobemadeofthefinan-
-cial-effecteofsuchtransfers ,--–Article102
1.Everydecisionrelatingtotransfersshallbe
subjecttopriorapprovalbytheFinancial
Controller ,whoshallcertifythatthefundsare
availableandthattheseoperations areinorder
andinaccordancewiththeprovisionsinforce.
2.However,iftheFinancial Controller
considers thathecannotascertain inadvance
theeffectsofsuchtransfersonthefinancial
balanceoftheappropriation accountsofthe
financialscheme,heshallconfinehimselfto
deliveringanopinion.
Inthatcase,andinsofar?sheisempowered ,
theauthorizing officerjpiayonhissole
responsibility effectthetransfer,providedthat
hemakesavailableeachmonthtotheFinancial
Controller allappropriate information enabling,
anassessmenttobemadeoj;thefinancialeffects
ofsuchtransfers.
Ifasaresultofsuchinformation theFinancial
Controller findsthatafinancialimbalance has
occurredinanyappropriation account,heshall
informtheauthorizing officerthereof.
3.Adjustments betweencategoriesofthestaff
expenditure accountandwithinthespecific
appropriations intheappropriation accounts
shallbecommunicated totheFinancial
Controller butshallnotrequirehisprior
approval.
4.Inordertoenablethelastdefinitive
entriestobemadetransfer^,maybemadeeven
aftertheendofthefinancialpear.

Ifasaresultofsuchinformation theFinan­
cialController findsthatafinancial im­
balancehasoccurredinanyappropriation
account,heshallinformtheauthorizing offi­
certhereof.

Article 103
1.Notwithstanding Article21(2),the•'<>'■•
missioncay,withinthelimitsandi-jI;&
conditions fixedatthefinaladoptionof
thestatement ofexpenditure onresesrch
anddevelopment ,maketransfers of\ypic-
priations betweenchaptore,v.hiz':.C.:.lI
V« V*> 4>•41 #••
WV "J••WW »•»!*»•
méat.
2.notwithstanding Article 21(5J»r;-
hibitiona oftransfers referred toihex%i/.
C??2?sndit'^r ?ic?crii=stcitsrriurs,th­
inthecleaningofArticle57.
,-3.Uotwithetarrling point(a)ofArticle6C,
acontractforscientific andtechnical -.ifr-
■■–plibBitig(h*leifcyprivatetreaxywnere\t>'
amountdoesnoxexceed20000unitsof&c-
count,withoutprejudice tothosec&b&swherf
Î
pr*v&»€treaties &X6ftilowidunderArlicle C0
{h)f(o)-and(d)andwithoutprejudicetothe'
| ^•„1»,.A... -, ,£w*«w >w*wwA*0«a*Ai>u «wÀuVikV UUuiUvVilìVt
1-■»|•• mm tuid"byalluuxt-bi'i'
*"meAUB,fromthosecapableofsupply
*'-%&<>£*»uidBcrvioestcquiredbythe-com.rnew"Articlem
I.NutwiilntJtiJinK Article21(4),(he
Commission may,withinthelimitsanilinthe
conditions fixedatthefinaladopiiqnofthe
iijtcmcnt ofexpenditure onrac^rchand
Investnent,nuketransfersoftppropriations
betweenchapters,whichshallthereupon he
specifiedhynameinthestatement.
2.Notwithstanding Article21(6),the
prohibitions oftransfersreferredtothereinthai!
-î:~*kt.♦„
expenditure accordingtoitinature,vithinthe
meaningofArticle97.
3.Notwithstanding Article60(a),
acontractforscientific andtechnical
equipnentorbuilding work. '
mayheletbyprivatetreatywhereth;amount
JamHOIIKvllu2fl'"tCUiiiiiof
withoutprejudicetothosecaseswhepeprivate
•« « • »
IIVJUOuit«immiu u«KK» uw\»ttK+t•••«
fd)andwithoutpmudicetothegeneral
UiMtgJiiuii iutimic itnuwi,«»»+i
atpossibleandbyallsuitablemeans,from
lho>ctjpj'oicof»up|>i;iiigliicgoou>Aiki
servicesrequired .bythecontract.
4.Notwithstanding Article62,thefollowing
shallbesubmitted ,bef*»rcthedecisionofthe
authorizing officer,f»r?heopinionofan
l>(y|fApyrAvol Jr»«
whosecomposition anJfunctioning shallbe
fcT*k\Jb**th?frfSMffiof'mplemfn'atiofi
envisagedinArticle118:
(a)contractsofascientificortechnicalnature,
Forsumsexceeding100000unitsofaccount,
andtheacquisition ofimmovableproperty;
(t/ «:JC«|-i|'AU.«ï v»m
natureotherthantucntiftcortechnical,for
■--cx.-.vJi.it-*O'-'-Ou;.i;9of-122
Artlcli103
Unchanged

4.Notwithstanding Article62,thefollowing
shall "beButaitted,beforethedeoisionofthe
authorizing officer,fortheopinionofapur­
chasesandcontractsadvisory commtttee,whose'•
composition andfunctioning shallbesettled
bythemeasuresofimplementation envisaged in
Article118:
(a)contractsofascientific ortechnical
nature,forsumsexceeding 100000units
ofaccount,andtheacquisition ofin>-
oovableproperty }
(b)contractsforsuppliesandequipmentofa
natureotherthanscientific ortechnical ,
forsumsexceeding 200000uniteof
account :–ldj_

c)contracts forsuppliesendequipment of
anatureotherthaneciervtifio ortechni­
calforBumbexceeding 5000uniteofac­
count,towhichpoints(c)and(d)ofAr­
ticle60apply.
j.Notwithstanding Article68,salesof
icientxfic andtechnical equipment shallnot
->igoverned "bythefirstsubparagraph ofthat
jrticle,saveasvhereotherwise decidedon
■heopinionofthepurchases andcontracts
advisorycoonlttee.(c)contractsforsuppliesandequipmentofa
natureotherthanscientificortechnicalfor
sumsexceeding 5000uniisofaccount,to
whichpoints(c),(d)and'(e)ofArticle60
apply.Unchanged
5.Notwithstanding theprovisionsofthefirst
subparagraph ofArticle68,scientificand
technicalequipmentmaybesold,withoutfirst
beingadvertised,followingadecisiontakenby
theauthorizing officerafterhehasconsultedthe
AdvisoryConmHtee onProcurements andContracts.

TITLEV\M
SPECIAL PROVISIONS APPLICABLE
TOTHEEUROPEAN SOCIAL FUNDSPECIAL PROVISIONS APPLICABLE
TOTHEEUROPEAN SOCIAL FUND
(Deleted)SPECIAL PROVISIONS APPLICABLE
TOTHEEUROPEAN SOCIALFUND
(Deleted)
Article 104 Article 104 Article101
1.Inaccordance withtheCouncilDecision Deleted Deleted
of1February 1971andwithoutprejudice to
Article10(2)ofthatDecision,theBudget
foragivenfinancial yearshallinclude,un­
derthetitle'European SooialFund*j
(a)theappropriations forthatfinancial
yearj
(t>)thecommitment authorizations forthe
twofollowing financial years.
2.SubjecttoArtiole6,theappropriations
foragivenfinancial yearshallcoverthepay-
nentBwhichfalltobemadeduringthatyear
iinrespecteitherofcommitments enteredinto
duringthatsamefinancial yearortocommit-'
nentaenteredintoduringpreceding financial
yearsundertheauthorizations referredtoin
j&ragraph 1(b).

3.Thecoaniitinsiltauthorizations shallfix
forthetwofollowing financial yearBthe
amountstiptowhichcommitments mayheentered
intodi.u'ingthefinancial yearooncerned ,under
AxtiolM 4f'-nd5oftheCouncilDecision of
February 1971•Theyshallhegroupedaccord­
ingtcbudgetyearandbrokendownaccording
fcothebudgetary nomenclature .
Article 105
1.ApprovalgivenbytheCommission toschemes
_andapplications foraddsubmitted bytheMember
iStatesinaccordance withArticles 6andJofi
theCouncilDecisionof1February 1971shall
constitute comsitaent toexpenditure forthe
Buropesn SocialPand6.
_lozvgzr&saidfromtheFundasreferred
oInArticle10(2)oftheCounoilDecision
'I
!-f.U^tfcTisxy .-15?1}- -recognition -ofthe
InticlcQicn'cofMesbarStates'ortheapproval
KWijXxp -*.£*«C«3EÍar3Ídixó"conversión pro­
;eptschalíconsíitute comoitraent toexpendí–
•re,Article 105
Deleted-126-
Article105
Deleted

5I0NSAPPLICABLE TOTHE
CULTURAL GUIDANCE AM)
D
SectionI
AI7TE5SECTIOIT
rticle106
ofthissectionshallapplyto
financed bytheEuropean Agri-
ceandGuarantee Fund,Guarantee
ordancewithRegulation (EEC)
1January 1971onwards.
Article 107
balcommitments Bhallheen-
responding totheadvano^e
heMemberStates,inrespect
ationsfortheGuarantee Section
Agricultural Guidance andTI'i'IiEVI11
SPECIAL PROVISIONS APPLICABLE TOTHE
EUROPEAN AGRICULTURAL GUIDANCE AND
GUARANTEE FUND
SectionI(deleted)
GUARANTEE SECTION
Article 106
Unchanged
Article 107
UnchangedTITLEVIII -127
SPECIALPROVISIONS APPLICABLE TOTHE
EUROPEAN AGRICULTURAL GUIDANCE AID
GUARANTEE FUND
Section I(delete)
GUARANTEE SECTION
Article106
Unchanged
Article107
unchanged

TheCommission Decisionsfixingtheamountsof
theseadvances,inaccordance withpoint(a)of
Article5(2)ofRegulation (EEC)No729/7O
constitute provisional globalcommitments#
TheapprovaloftheFinancial Controller
shallhavethesolepurposeofestablishing that
thecommitments correspond totheamountofthe
advances decidedbytheCommission,after-
consultation withtheFundCommittee ,andthat
theyarewithinthelimitsofthetotalamount
ofappropriations intheGuarantee Sectionof
theEuropeanAgricultural Guidanceand
Guarantee Fund.Unchanged
However ,whontheCommission considers
thatameasure maybeofanature
thatv;ouldresultintheappropriations -
underaparticular chapter being
exceeded substant.ial -ly-.-thepr-ODOLsal
inquestion shouldbetransmitted -^'
totheEuropean Parliament forits
opinion .Insuch-casesPariiaroent -
shouldxiivei.tj>.-rfta.etion ^■a^hi-n-js-ne––
month.

Theexpenditure effectedbythedepartments and
agenciesinapplication ofArticle4of
Regulation (EEC)NO729/70shallbethesubject
ofacommitment bychapter,articleanditem,and
shallalsobechargedasapayment,after-examination of
thestatements transmitted bytheNemberStates
inaccordance withtheprovisions laiddownin
application ofArticle5(3)ofthesaid
Regulation ,andaftertheapprovalof
theFinancial Controller .
Thecommitment shallbeenteredintowithintwo
monthsafterreception ofthestatements
transmitted bytheMemberStates.The
chargingasapaymentshall,ingeneral,
becarriedoutwithinthesameperiod.
Thisarticleshallapply,without
prejudicetotheclearanceofaccounts
providedforinArticle5(2)(b)of
Regulation (EEC)Ho729/70.1.Theexpenditure effected bythe
departments andagenciesinapplication of
Article4ofRegulation (EEC)No729/70shall
bethesubjectofacommitment bychapter,
articleanditem,andsha^Ialsobechargedasa
payment,afterexamination ofthestatements
transmitted bytheMcmherStatesinaccordance
withtheprovisions laidilowninapplication of
Article5(3)ofthesaidRegulation ,andafter
theapprovaloftheFinancialController .
Thecommitment shallbeenteredintowithin
twomonthsafterrcccp|ionofthestatements
transmitted bytheMemberStates.Thecharging
asapaymentshall,ingeneral,becarriedoutwithinthesameperiod.
ThisArticleshallapply,withoutprejudiceto
theclearanceofaccountsprovidedforinArticle
5(2)(b)ofRegulation (EJ£C)No729/70.
2.Thecommitments envisagedunderthis
Articleshallbedeductedfromtheprovisional
globalcommitments referredtoinArticle107.

Article 109
Theexpenditure shalll>echargedtoa
givenfinancialyearonthetestsofthe
paymentsloadsupto31December toythe
departments oragenciesreferredtoin
irticle4ofRegulation (EEC)No729/70provided
.•
.thatnotification ofthecoraitraent andauthorization
ofthesepayments fiasreachedthe
accounting officernotlaterthan
31Karchfollowing#
Article 110
Anydifferences whichmayexistbetween
theexpenditures chargedtoafinancial
year,pursuanttoArticle109,andthose
recognized toytheCommission atthetime
ofclearanceoftheaccounts,asprovidedfor
inArticle5(2)00,ofRegulation (EEC)
No729/70,shall1x5chargedtothe
financial yearduringwhichtheaccounts
arecleared.Article 109
Unchanged
Article110
Anydifferenceswhichmayexistbetweenthe
expenditures chargedtoafinancialyear,
pursuanttoArticle109,andthoserecognizedby
theCommission atthetimeofclearanceofthe
accounts,asprovidedforinArticle5(2)(b),of
Regulation (EEC)No729/70,shallbecharged
asunder-orover-expenditure tothefinancial
yearduringwhichtheaccpuntsarecleared.-130-
Article109
Unchanged
Article110
Unchanged

Article111
Appropriations whichhaveteenglobally
committed inaccordance withArticle107,
andwhichhavenotteenthesubjectofa
commitment underthebudgetary nomenclature
inaccordance withArticle108,shall,as
regardsprovisions relatingtoanounts
carriedforward,heclassified asappropri­
ationsasreferredtoinArticle6(l)(c),
whereithasnotbeenpossibletoeffect
chargingofthesumsaspaymentsbefore
1April.
Article 112
Bywayofexception payments madeupto
31January1973bythedepartients
andagenciesreferred -toinArticle4of
Regulation (EEC)No729/70,shallbecharged
tothe1972financial year.
Article113
1,Appropriations openedinonechapterof
expenditure mynotbeallocatedtoanother
•chapterofexpenditure ..Artide111
1.Appropriations whichhavebeenglobally
committed inaccordance withArticle107,and
whichhavenotbeenthesubjectofa
commitment underthebudgetarynomenclature
inaccordance withArticl,:108by1Aprilofthe
subsequent financialyear,shallbeaatntalned "
withaviewtocoveringtheexpenditure
chargeabletotheoriginalfinancialyeat
2.Anyappropriations inexcessofsuch
expenditure shallhecancelledundertheoriginal
financialyear.
Aprovisional globalamountcorresponding to
thissumshallbecommitted frojnthe
appropriations forthecurrentfinancialyear.
Articla 112
Deleted
Article113
1.Transfers fromonearticletoanother
withineachchaptershallbemadebydecision
oftheCommission takennotlaterthan31
Marchofthesubsequent financialyear,in
accordance wiihtheprotnlure providedforin
Article11ofRegulation (VKC)No729/70.-13Î
Articla111
Uncnanoed
Article112
Delatad
Article113
1#Unchanged

However,theCommission mayproposetransfers
ofappropriations betweenchapterstothe
Council,notlaterthanonemonthbefore
31March,
TheCouncil,actingbyaqualified najority,
shall takeitsdecision withinthree
weeks.Shoulditnothavetakena
decisionwithinthattime,thetransfers
shallbedeemedtobeapproved,
2,Transfers fromonearticletoanothsr
withineachchaptershallbemailsby
|decisionoftheCommission taker*r.oxlater
than31Kirch,inaosordance withthe
I
«wwÙJ.2OVJ.x01mmjTvimi* Gì.
j
!:.s^ulation(ZDC)L'o729/7G.
!
i-132_
2.Notwithstanding Article21,forpayments
chargeable tothefinancialyearconcerned,
transferswithintheGuarantee Sectionofthe
EuropeanAgricultural GuidanceandGuarantee
'Fundmaybeeffectedbetween1Januaryand31
Marchofthesubsequent financialyearby
decision oftheCommission actingin
accordance withtheprocedure providedforin
Article13ofRegulation (EEC)No729/70.2.Transferabetweenchapters ,whetherwithin"orbetweenthetitlescreated
inthebudgetforthe~^uarantee Section
oftheEuropean Agricultural Guidance
andGuarantee Fund,shallb»ir.adeby
theCommission ,asnecessary ,upto
31Marchofthefollowing vi;ar.
Îii

3.However,forpaymentschargeable tothe
financialyearconcerned ,anduptothelimits
requiredforimplementing Regulation (EEC)No
2681/74of21October1974,theCommission
maytaketransfersbetweenthe'FoodAid'
Chapterandthe'Guarantee Section'chapters
oftheEuropean Agricultural Guidance and
Guarantee Fundupto31Marchatthelatest.
4.TheBudgetary Authorityshallbeinformed ,
immediately ofanydecisionstomaketransfers
underparagraphs 2and3ofthisArticle.~13S
3.TheCommission wayroafretransfersbetweenthe'FoodAid'charter~ar7d~~"
thechaptersoftheGuaranteeSection
oftheEuropean Agricultur a1cuidance
andGuaranteeFundupto31Marchof
thefollowing financial ye"ar~i~n
accordance withthelimitssetbythe
application ofRegulation (pEC)2681/74of21October 1974for
payments imputedtpt2^_XLai^acJLjal
yearconcerned .
4«Itshalltakedecisions totransfer
notearlierthanon7r"mnnf h
haaInformedthebudgetary authorityofitaproposals inregardto#ucatjranaferal ""

SectionII
GUTP.'.WK SECTION
Article 114
1.Theappropriations providedforin
Article6(5)ofRegulation (EEC)
No729/70shallbeenteredassuchinthe
"budgetforthefinancial yearsinquestior,
andshall "beincludedintheappropriations
to!>ecovered inaccordance withthe
fi-iancaal measuresapplicable tothat
financial year,
2•Appropriations to"bore-entered from
preceding financial year3shallbeentered
suchinthe3udgetforthefinancial
yearinwhichitisprovidedthattheyshall
becoirjaitted .Theyshallbeooveredby
revenueinaccordance withthefinancial '
provisions applicable tothefinancial
yearforwhichtheyarecommitted subjectto
thespecialprovisions ofArtiole3(5)ofthe
Bacieiouof21April1970|whichartiole
governsthaapproprio /tions.fortheGuidanceSection II
GUIDANCE SECTION (DELETED)
Article 114
Deleted-134-
SectionII
GUIDANCE SECTION(DELETED)
Article114
Deleted
.

Guidance andCuarantco Fund,ofwhichthe
firstentryrelatestoaBudgetbeforethat
ofthe1972financial year.
3,Appropriations tobere-entered from
preoedingfinancial years,andnotexpected
to"becommitted inthe
financial yearinquestion,shall "be
givenaspecialentryinthe'Remarks'
colvunnintheBudget,Theyshallnotrequire
to"becoveredbytherevenueofthat
financial year*.However,theyshall
constitute commitment authorizations If
.theyarethesubjectofcommitment .
deoisions pursuanttothepPov\slorvS
withintheframework ofthecommon
t
agricultural policy.InthatcaBG,the
.corresponding amendaents inrespectofrevenue
shallbemadeinaccordance withthe-*
budgetary procedure.135

TITLEX
SPECIAL PROVISIONS APPLICABLE TOFOODAID
Article 115
Wheretheexpenditure co'vered "v
"bytheappropriations enteredinthe
ChapteroftheBudgetheaded"Expenditure
onFoodAid"isfinancedby"thegrantingof
advancestotheMemberStates,Articles 107
to111inclusive shallheapplicable to
suchexpenditure .
TheCommission maydecide,upto31March
ofthefollowing financial year,on
transfers fromonearticletoanother
withinthesaidchapter .TITLEIX
SPECIAL PROVISIONS APPLICABLE TOFOODAID
Article115becomesArticle114,wordedas
follows: 1
Article114
Every.foodaidprogrammeshall,onceadoptedbythe
Council,bemadethesubjectofaproposalfor
commitment inaccordance viththeprocedurelaid
downinArticles40toW,•
TheadvancespaidtoMemberStatesshallbe
enteredglobally againsttheabovcmcntioned
commitments ?thesupisetasideforthe
commitments maynotbeexceeded.
Asregardsthebookingaspaymentoftheexpenditure
effectedbytheMemberStatesusingthefunds
advancedbytheCommission ,andasregardsthe
clearanceofaccounts,theprovisions ofArticles108to110snailapply.
TheCommission maydecide,upto31March
ofthefollowingfinancialyear,ontransfers
fromonearticletoanotherwithinthesaid
chapter. 1_136
TITLEIX
SPECIALPROVISIONS APPLICABLE TO*000AID
Unchanged
Article1H
unchanged

ANNEXI
SPECIAL PROVISIONS RELATING TOTHEOFFICE
FOROFFICIAL PUBLICATIONS OFTHEEUROPEAN
COMMUNITIES
(Annexreferred "toinArticle119ofthe
Finencial Regulation )
Article 1
Withoutprejudice totheotherprovisions of
theFinancial Regulation ,thefollowing
specialprovisions shallapplytothe
functioning oftheOfficeforOffioial
Publications oftheEuropean Communities .
Article 2
Theappropriations andrevenueoftheOffice
shallheenteredundereachofthechapters
inthesectionoftheBudgetrelatingtothe
Commission .Asummarytableannexedtothe
•sectionoftheBudgetrelatingtothe
Commission shallshewtheaggregate estimates
ofrevenueandexpenditure Inrespectofthe
Office,subdivided inthesaoewayasthe
sectionsoftheBudget.Thecorresponding
appropriations shallbeusedfortheOffice
totheextentoftheseestimates.AnewTitleX,wordedayfollows,hatbeen
introduced :
TITLEX
SPECIAL PROVISIONS RELATING TOTHEOFFICE
FOROFFICIAL PUBLICATIONS OFTHE
EUROPEAN COMMUNITIES
ArticleUS
1.Withoutprejudicetotjieotherprovisions
oftheFinancial Regulation ,thefollowing
specialprovisions shallapplytothefunctioning
oftheOfficialPubl1cationsOfficeofto#
EuropeanCommunities .'
2.Theappropriations fcxtheOfficial -*
Publications Office,thetoqlamountofwhich
shallheenteredunderaspeiialbudgetheading
withinthesectionofthebudgetrelatingtothe
"Commission ,shallbeseto,jtindetailinan
.Annextothatsection.Theappropriations
shownunderthisspecificbudgetheadingmay
betransferred inaccordance ipiththeconditions «
setoutinArticle2t.-137
TIREX
SPECIALPROVISIONS RELATING TOTHEOFFICIAL
PUBLICATIONS OFFICEOFTHEEUROPEANCOMITIES
Article115
Unchanged
TheAnnexshalltakethefor^iofastatementof
revenueandexpenditure ,subdivided inthe
samewayasthesectionsofthebudget.
Theappropriations enteredii|thatAnnexshall
coverallthefinancialrequirements oftheOfficial
•Publications Office »!>«performance of
__itsdutiesintheserviceoftheCommunity' *
institutions asdefinedintheDecisionof16
January1969settinguptheOffice.
Wherenecessary,theestimatesmaybeadjusted
durincthefinancialvcarbytheManaging -–
BoardoftheOfficewhichshalldecideon
thetransfersrequiredwithintheAnnexasa
resultofsuchadjustments .

Wherenecessary ,theestimates naybe
adjusted "bytheCommission duringthe
financial year,onaproposalfromthe
Management Committee oftheOffice#
Article 3
Anyserviceprovided bytheOfficeforan
institution shallgiverisetotheissueof
aninvoice,'basedonthecostprice
established "bymeansoftheanalytical
accounts or,failingthis,onthefixedcost
laiddown "bytheManagement Committee ofthe
Office.
The .methodofsettlement oftheseinvoices
shallbedefinedbytheMinageinent Committee
oftheOffice.
ι
Eachinstitution shallretainthepowerof
authorization ofexpenditure inrespectof
anyworkithassubmitted totheOffice.-130-

Article 4
Onaproposal fromtheManagement Committee t
theCommission shalldelegatethepowersof
authorization totheDirector oftheOffice
andshallfixthelimitsandconditions of
suchdelegation .
Artide 5
TheFinancial Controller shalldelegatethe
powerstoanofficialresponsible forthe
controlofcommitment andauthorization of
expenditure andforthecontrolofthe
revenuepftheOffice.
TheCommission|onaproposalfromthe
Management Committee oftheOffice,shall
appointanassistant accounting officer
specially responsible forthecollection of
!
revenueandthesettlement ofexpenditure
effecteddirectly "bytheOffice#
Article 6
Tomeetthecashrequirements oftheOffice,
"bankrcsountB orpostofficegiroaccounts
may'beopenedonitsbehalfbytheCommission
onaproposal fromtheManagement Committee.3.Theremarkson(liepagelacingthe
specificbudgetheadingunderwhichisentered
thetotalappropriation fortheOfficialPublications
Officeshallshowanestimateofthecost
ofservicesrenderedbytheOfficetoeachofthe
institutions .Thisshallbebasedontheforecasts
oftheanalytical accountsprovidedforin
paragraph 5below.
Thetotalcostsofservicesrenderedbythe
Officeshallcorrespond tothetotalexpenditure
showninitsstatementofexpenditure ,
Apapersettingoutthebasicdataunderlying the
estimateoftheallocation oftheOffice'sservices
asbetweentheinstitutions shallbe .rr-
providedasasupporting documentforthe
preliminary draftbudget.
4.Eachinstitution sh.ill,forguidance,enter
initssectionofthebudgetaproforma
appropriation corresponding tptheservices
whichitexpectstheOfficetorendertoit
duringthefinancialyearconcerned .
5.TheOfficialPublications Officeshall:
drawupanalyticalaccountsofitsexpenditure ,
enablingtheproportion ofitsservicesrendered
toeachoftheinstitutions tobeassessedeach
month.TheManaging Boardshalllay;-*■
downthecriteriaonwhichtheaccounting
systemshallbebased.
TheOfficeshallnotifytheinstitutions
concerned oftheresultsoftheanalytical
accounts .
6.OnaproposalfromtheManaging '
Board theCommission shall,forthe
appropriations enteredintheAnnexforthe
OfficialPublications Office,delegatethepowers
ofauthorization totheDirectoroftheOffice
andshallfixthelimitsandconditions ofsuch
delegation .
Eachinstitution shallretainthepowersof
authorization forexpenditure chargedtothe
appropriations forthepublication ofallwork
entrustedtooutsidebodiesbytheOffice.Unchanged

Paymentseffected "bytheinstitutions byway
ofadvance,instalment orfinalpayments
againstinvoioesissuedbytheOffice,andthe
proceedsofsaleofpublications "bytheOffice,
shallbepaidintothoseaccounts.
TherevenueoftheOffice,otherthanthetaxes
andcontributions chargeable totheofficials
undertheStaffRegulations ,shallalso "bepaid
intothoseacoounts. f
Wherenecessary ,thoseaccountsshallalsobe
replenished bycashadvances madebythe
Commission .
I
Thefinalcashpositionfopeachyearshall
beadjustedbetweentheOfficeandeach
institution attheendofthefinancial
year.140

Artiole7
Therevenuoandexpenditure accountand.the
■balancesheetinrespectoftheOffice
shallformenintegralpartoftherevenue
andexpenditure accountandofthe"balance
sheetoftheCommunities referredtoin
Articles 81and8}oftheFinancial
Regulation .Asummarytableclearly
showingtherevenueandexpenditure
accountoftheOfficeshall "beannexed
thereto.
Article 8
TheKanagement Committee oftheOfficeshall
determine thedetailedrulesforthe
application oftheprecedingprovisions ,ar.d
alsotherulesofbusinessaccountancy
applicable totheOfficeconcerning both
expenditure andrevenueand,inparticular ,
theproceedsofsales,takingintoaccouni
theprovisions ofArticle22(b)ofthe
Financial Regulation andthedistinctive
natureoftheOffice.7.TheFinancial Controller shalldelegate
powerstoanofficialresponsible forthecontrol
ofcommitment andauthorization of
expenditure andforthecontroloftherevenue
oftheOffice.
TheCommission ,onaproposalfromthe
Managing BoardoftheOffice,shall >
appointanassistantaccounting officerspecially
responsible forthecollectionofrevenueandthe
settlement ofexpenditure effecteddirectlyby
•theOffice.
8.Tomeetthecashrequirements ofthe
Office,bankaccountsorpostofficegiro
accountsmaybeopenedonitsbehalfbythe
Commission ,onaproposal fromthe
Managing Board.----f5"
Theaccountsshal]befinancedregularly by
payments effectedbytheCommission upon
receiptofcallsforfundsfromtheOffice.Such
paymentsmaynotexceedthetotalamountof
theappropriations entcretjforthispurposein
theCommission budget.
Thefinalcashpositionforeachyearshallbe
adjustedbetweentheOfficeandtheConn!sslon
attheendofthefinancialyear.
9.Thenetproceed;fromsalesof
publications bytheOfficeshallbere-uscdby
fhcinstitution whichdre}Vupthepublication ,
pursuanttoArticle22(2).
10.Therevenueandexpenditure accountand
thebalancesheetinrespectoftheOfficeshall
formanintegralpartoftherevenueand
expenditure accountandofthebalancesheetof
theCommunities referredtoinArticles81and
84oftheFinancialRegulation .
11.TheManaging Boardofthe
Officeshalldetermine thedetailedrulesforthe
application oftheprecedingprovisions ,andalso
specificrulesgoverning thetermsofsaleof
publications andthecorresponding accounting
system.«»ra
Unchanged

TITLEXa TITLEXa
Specialprovisions applicable totheEuropean
Regional Development FundTITLEXa-142
Specialprovisions applicable totheEuropean
RegionalDevelopment FundSpecialprovisionsapplicable totheEuropeanRegional
Development Fund
Article115a Deleted Deleted
Theprovisions ofTitles ItoVIInclusive andXIof
thisFinancialRegulation shallapplytotheEuropean
RegionalDevelopment Fundsaveasotherwiseprovided
bythespecialprovisions ofthisTitle,
1.ThebudgetoftheEuropeanCommunities fora
givenfinancial yearshallshowundertheTitle
fortheFundforthefinancial yearconcerned:
(a)corasltrientappropriations ;and
(b)paynentappropriations .
2.Theappropriations forcommitment shallrepresent
theupperlimitofexpenditure towhichtheCommission
mayconsaltitselffortheimplementation ofthe
corresponding operations .
Commitment appropriations whicharenotusedbythe
endofthefinancialyearforwhichtheyareentered
Inthebudgetshallrenalnavailableduringthe
following twofinancialyears.
?,Theappropriations forpaymentshallrepresent
theupperlicitofexpendlture.whichmaybe•
authorized orpaidAiringeachfinancial yearto
covereoasltnentsenteredIntoduringthesame
financialyearorprecedingyears.
Decisionstograntassistance throughtheFund
takenbytheCommission onrequestsbythe
MemberStates,shallbeconsidered ascommitments
ofexpenditure fortheFund.Article115b
Article115c

TITLEXI
FINALPROVISIONS
Article116
TheEuropeanParliament andtheCouncilshall
t>eempoweredtorequireallinformation or
explanations inrespectofbudgetarynatters
withintheiroonpetenoe .
TheCouncilsaybeassisted Initstasksbya
.Committee setupwithintheframework ofths
PernanentRepresentatives Conalttee.
Article 117
TheEuropeanParliament ,theCouncilandthe
Comaission shallinformtheAuditBoard,each
forItsounpart,as
soonaspossible,ofalldecisions andmeasures
takeninimplementation ofArticles3,6(2)and(7),
8,1*and21.
TheAuditBoardshallbeinformedoftheappoint­
mentofauthorizing officers,financialcontrollers ,
accounting officersandadiinistrators ofleprestaccount^
'andofthedelegations or.a'ppointaents cadeIn
accordance withArtioles 18,19,20end57•TITLEXI
TRAWSITIONALAf.'OFINALPROVISIfflS
Article 116
Unchanged
Article 117
TheEuropeanParllaisent ,theCouncilandthe
Coecisslon shallInforatheCourtofAuditors,each
inrespectofItsowncompetence ,assoonas
possible,ofalldecisionsandeeasurestaken
JnieplecentationofArticles3,6(subparagraphs 2
and7),8,Uand21.
TheCourtofAuditorsshallbeinforsedofthe
appointnent ofauthorizing officers,financial
controllers,accountingofficersandlr.prest-holders ,
andofthedelegations ornocinatlons »adeIn
accordance uithArticles13,19,20and57.IITIEXI
TRANSITIOUL ANOFINALPROVISION
Artide116
Unchanged
unchanged
UnchangedArticle117

TheCommission shallinformtheAuditBoardofthe
measures ofimplementation takenunderArtiole 118
Moreover,theInstitutions shall
forwardtotheAuditBoardanyrules
ofprocedure inrespectoffinancial
natters *TheCommission shallInformtheCourtofAuditors
ofthemeasuresofIcpleoentation takenunder
Article118.
Moreover,theInstitutions shallforwardto
theCourtofAuditorsanyrulesofprocedure In
respectoffinancialnatters.-144_
Unchanged
Unchanged

Aortiolo 1X3
Inconsultât iv.iviihthoEuropean
Parliament and,theCouncilandafter
theotherinstitutionshavehave
deliveredtheiropinions,the
Commission Bhalladoptmeasuresforthe
implementation ofthisFinancial
Regulation *
Article119
Thespecialprovisions relatingtothe
OfficeforOfficialPublications ofthe
European Communities shall "besetout
inAnnexIandformanintegralpartof
thisFinancial Regulation *Article 118
Unchanged
Article119
1.(a)Theprovisions atpcndingArticles26,28
and29shallnotapplyuntil1January
1978.
(b)TheprovisionsofArticles26to31,33,
34(1),thefirstsubparagraph ofArticle
34(2),andArticles37(1)and38of
Financial Regulation No73/9I/F-CSC,
EEC,Euratomof25April1973shall
remaininforceuntil31December 1977.
VC'hentheaccounts forthe1976and
1977financial yearsareclosed,the
;-Commission shalldrawupastatement
ofsumspaid,comparing thesums
actuallypaidbytheMemberStateswith
thoseduetohavebeenpaidunderthe
statements ofrevenueandexpenditure
forthefinancialyearinquestion.This
shallbefollowedbyaclearanceofthe
differenceshowpinthestatement .
(c)Theprovisions ofArticle38shallremain
inforceuntilthefinaldatesetfor
implementing thefinancemechanism
established byCouncilRegulation No
'•3172/76of17.5.1976 (1)
(l)OJNoL131of20.5.1976.ArUcle 118
Unchanged
Artide119
1.Unchanged

2.Theprovisionsoftheft-unitpar.\|;r:ij>hof
ArticleK,anJAitidc9andthefirstparagraph
ofArticle92(insofara*theyamendthe
currentrule*)andtheprovisionsconcerningthe
CourtofAuJitorsshallnotcomeintoforce
untilthedateoftheratificationoftheTreatyof
22Julyamendingcertainfinancialprovisionsof
theTreaties establishing theEuropean
ICommunities andtheTre.ityestablishing a
SingleCouncilandaSingleCommission ofthe
EuropeanCommunities
J.TheprovisionsofArticles86to92shallbe
reviewed,inaccordancewiththeprocedurelaid
downforthispurposeintheTreaties,afterthe
CourtofAuditorshasissueditsopinionon
theseprovisions .
PursuanttotheprovisionsofArticle28ofthe
Treatyof22July197J,thetermsofofficeof
ihemembersoftheAuditBoardandthaiofthe
auditorshallexpireonthedaytheysubmitiheir^
reportonthefinancialyearprecedingthatin
whichthemembersoftheCourtofAuJitorsare
.1appointed;theirpowersofauditshallbe
confinedtooperationsrelatingtothatfinancial
year.Thesepowersshallbeexercisedin
accordance withtheprovisionsofArticles85to
92ofFinancialRegulation No73/91/ECSC,
EEC,Euratomof25April1973.
4.Appropriations committedbutnotpaidat
theendofthefinancialyear (dateof
entryintoforceoftheamendments )shallbe
regardedasappropriations salntalned under
Article6(3)(b).2.Unchanged
3.Unchanged
Unchanged
AfterthemembersoftheCourtof
Auditorshavebeenappointed,the
threeauthoritiesresponsible for
external controlshallconferand
taketheappropriate neasure sto
assurecontinuity ofcontrol .
I.Unchanged

5.Commitment authorizations fortheSocial
Fundissuedon (dateoftheentryinto
forceoftheamendments )onthebasisofArticle
104ofFinancialRegulation No7.V91•F.CSC,
F.KC,F.uratomof25April1973shallremainin
forceduringthefinancialyeafforwhichthey
wereissuedandthesumscommitted under
these.authorizations shallbeaddedtothe
appropriations forcommitmcn |forthefinancial
yearforwhichtheywereopenejj.
6.Exceptionally :
–paymentsmadeupto31January1973for
theGuarantee SectionoftheEuropean
Agricultural GuidanceandGuarantee Fund
bythebodiesanddepartments referredtoin
Article4ofRegulation (EEC)No729/70
shallbeincludedintheaccq.untfor1972,
~inthecaseoftheGuidance Sectionofthe
European Agricultural Guidance and
Guarantee Fundaspecia||entryshallbe
madeintheremarkscolurpnofthebudget
regarding theappropriations reservedfor
improving agricultural structures whichhave
beencarriedoverfrompreviousfinancial
yearsbutcommitment t)fwhichisnot
plannedduringthefinancialyearconcerned .
Inthatyeartheywillnotrequiretobe
coveredbyrevenue .Fiowtver,insofaras
theywerethesubjectofcommitment
decisions pursuant totheprovisions
established underthecommonagricultural
policy,theyconstitute commitment
authorizations .Wherethisisthecase,the
appropriate amendments oiltherevenueside
shallbeeffectedthroughbudgetary
procedure .
7.Theappropriations forcommitment
enteredinthebudgetsfor1975,1976and1977
fortheEuropeanRegionalDevelopment Fund
andnotcommitted bytheendofthefinancial
yearforwhichtheywereenteredinthebudget
shallremainavailableforthq,twosubsequent
financialyears.Unchanged
Unchanged
Unchanged

8.(a)Theprovisions amendingArticles10and
71shallnotenterjjntoforceuntil
1January1978, ;
Fromthatdatetheterm'unitof
account' usedinthisFinancial
Regulation shallbeta]centomeanthe
European unitofaccount (EUA)as.
definedinArticle10.
Until31December 1977theprovisions
ofArticles10,27and71ofFinancial
Regulation No73/91/ECSC,EEC,
Euratomof25April1973shallremainin•
force.
(b)Theconditions inwhichtheEuropean
unitofaccount(EllA)Istobeappliedto
revenueandexpenditure snailbedecided
inaccordance withtheimplementing
measuresenvisagedinArticle118ofthis
FinancialRegulation .(a)Unchanged
("b)Unchanged

Artiole120
Thefollowing instruments erehereby
repealed i
-Finanoial Regulation of30July1968
ontheestablishment andimplement­
ationoftheBudgetoftheEuropean
Communities andontheresponsibility
ofauthorising officersandaccounting
officerB C1)}
-FinancialRegulation of23October1961
ontheestablishment andimplementation
oftheResearchandInvestment Budget
andontheresponsibility ofauthorizing
officersandaccounting officers
2(Article183(a)and(c)oftheTreaty)()j
-Financial Regulation of31'JanuaryI96Ion
themethodsandprocedure wherebythe
contributions ofMemberStatesaremade
available totheCommission asreferredto
inArticle200(l)and(2)oftheTreaty
establishing theEuropean Economic
Community andonthetechnical conditions
governing thecarryingoutofthefinancial
operations relatingtotheEuropeanSocial
Fund(Article209(b)oftheTreaty)(3);Article 120
Unchanged

-Financial Reflation of31January1961
onthemethodsandprocedure wherebythe
contributions ofMemberStatesaremade
available totheCommission ,asreferredto
inArticle172(l)oftheTreatyestablishing
theEuropean AtomicEnergyCommunity
(Article183(b)oftheTreaty)(^);
–Financial Regulation of2April1962on
methodsandprocedure wherebythe
contributions ofMemberStatesaremade
available totheCommission ,asreferred
toinArticle172(2)oftheTreaty
establishing theEuropean AtomicEnergy
Community (Article183(b)oftheTreaty)
<5>!
r)OJNoL199,10.8.1968,p.1.
(2)OJNo74,16.11.1961,P.1433/61.
(3)OJKo22,30.3.1961,p.509/61.
(4)OJl?o22,30.3.1961,p.518/61.
^o.TVù■>,?."VD.A.1962.T>.1070/62.Unchanged Unchanged

-Financial Regulation of15December 19&9
determining theprocedure forpresenting
andauditing accounts ();
-Financial Regulation of20September 1971
onthespecial arrangements applicable
toResearch andInvestment
η
appropriations (');
-Financial Regulation of24April 1972 on
thespecial arrangements applicable to
gtheEuropean Social Fund ():
–Financial Regulation of7November 1972
onthe special provisions applicable to
theEuropean Agricultural Guidance and
Guarantee Fund ,Guarantee Section (^);
9
-Financial Regulation of18January 1973
onthespecial provisions tocover the
cash needs ofthe Communities inthe
content ofbudgetary expenditure ^^.
Allprevisions which arecontrary tothiB
Financial Regulation arcaloo hereby
repealed ,except fortheprovisions
neceB3ary fortheapplication ofArticle 14

ofCouncilRegulation (EEC)HO728/70of
21Aprii1970onadditional prcvisionu for
thefinancing oftheCommonAgricultural
lolicy(^)andArticle16(1)ofCouncil
Regulation (EEC)No729/70(12)of21April1970,on
thefinancingoftheConnonAgricultural Policy.Unchanged
(f)~OJïïoL326,29.12.1969,P.34.
(7)OJNoL218,28.9.1971,P.8.
(8)OJNoL101,28.4.1972,p.34.
(9)OJNoL257,15.11.1972,P.22.
(10)OJNoL19,24.1.1973,p.11.
(n)OJNoL94,28.4.1970,p.9.
(12)OJNoL94,28.4.1970,p.13.-152
Unchanged

Article 121
ThisFinancial Regulation shallenter
intoforceon1May1973•Unchanged .
ThisFinancial Regulation shall "be"binding
initsentirety anddirectly applicable in
allMemberStates.
DoneatBrussels ,25April1973
FortheCouncil
ThePresident
R.VANELSLAMDEArticle 121 Article 121
Unchanged
»