10. 6. 91 Official Journal of the European Communities NoC 152/1 
II 
(Preparatory Acts) 
COURT OF AUDITORS 
OPINION No 3/91 OF THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES 
on the proposals for regulations to amend Regulations (EEC) No 337/75 establishing a 
European Centre for the Development of Vocational Training and (EEC) No 1365/75 on the 
creation of a European Foundation for the Improvement of Living and Working Conditions 
(91/C 152/01) 
THE COURT OF AUDITORS OF THE EUROPEAN COM­
MUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 206a (4) 
thereof, 
Having regard to the Commission's proposals (1), 
Whereas the Council decided, on 15 January 1991, to 
consult the Court of Auditors on the said proposals, 
Whereas the proposals, which seek to harmonize the two 
regulations, are to be considered together and to be the 
subject of a single opinion, 
HAS ADOPTED THE FOLLOWING OPINION: 
1. The Commission's proposals are concerned with, 
firstly, updating the procedure for giving a discharge 
and, secondly, harmonizing the provisions of the two 
regulations regarding the bodies to which the annual 
general report on the two organizations is to be sent. 2. With regard to the second aspect, the Court wishes to 
point out that the proposed harmonization is incom­
plete, notably because 31 March is the date on which 
the report is to be adopted by the Management Board of 
the Berlin Centre, whereas in the case of the Dublin 
Foundation it is the date on which the director is to 
submit the report to the Administrative Board. In the 
annexed table the Court has therefore proposed the 
same form of words for Article 12 (1) of Regulation 
(EEC) No 337/75 and Article 13 of Regulation (EEC) 
No 1365/75. 
3. The Court also wishes to point out that the composition 
of the management boards under the two 1975 
regulations was based on the Community of Nine. The 
acts of accession for Greece, Spain and Portugal only 
changed the number of members of the management 
boards implicitly. The Court therefore suggests that the 
present situation be formalized by amending Article 4 
of Regulation (EEC) No 337/75 and Article 6 of 
Regulation (EEC) No 1365/75 by adapting the number 
of board members to the Community of 12. 
(!) OJ No C 23, 31. 1. 1991. 
No C 152/2 Official Journal of the European Communities 10. 6. 91 
REGULATION (EEC) No 337/75 — BERLIN REGULATION (EEC) No 1365/75 — DUBLIN 
Current text 
Article 9 Article 13 
The Management Board shall, by 31 March at the latest, 
adopt an annual general report on the activities and 
financial situation of the Centre and shall submit it to the 
Commission. 1. Not later than 31 March of each year, the director shall 
prepare a general report on the activities, financial 
situation and future guidelines of the Foundation and shall 
submit it to the Administrative Board. 
2. After its adoption by the Administrative Board, the 
director shall forward the general report to the Community 
institutions and to the Economic and Social Committee. 
The Commission's proposals 
Article 12 Article 13 
1. The Management Board shall adopt, not later than 
31 March, the annual general report on the activities and 
financial situation of the Centre and shall send it to the 
Commission, the Council, the European Parliament, the 
Economic and Social Committee and the Court of 
Auditors. 1. Not later than 31 March of each year, the director shall 
prepare a general report on the activities, financial 
situation and future guidelines of the Foundation. 
2. After its adoption by the Administrative Board, the 
Director shall forward the general report to the Com­
munity institutions, the Economic and Social Committee 
and the Court of Auditors. 
Amendments proposed by the Court 
Article 12 Article 13 
1. The director shall prepare and the Management Board 
shall adopt, not later than 31 March, the annual general 
report on the activities, financial situation and future guide 
lines of the Centre and shall send it to the Commission, the 
Council, the European Parliament, the Economic and 
Social Committee and the Court of Auditors. The director shall prepare and the Administrative Board 
shall adopt, not later than 31 March, the annual general 
report on the activities, financial situation and future guide 
lines of the Foundation and shall send it to the Commis­
sion, the Council, the European Parliament, the Economic 
and Social Committee and the Court of Auditors. 
This Opinion was adopted by the Court of Auditors in Luxembourg at its meeting of 
11 April 1991. 
For the Court of Auditors 
Aldo ANGIOI 
President