8. 12. 88 Official Journal of the European Communities No C 313/31 
II 
(Preparatory Acts) 
COURT OF AUDITORS 
OPINION No 8/88 
of the Court of Auditors of the European Communities on a proposal for a Council Regulation 
(ECSC, EEC, Euratom) implementing the Decision of 24 June 1988 on the system of the 
Communities' own resources 
(88/C 313/11) 
THE COURT OF AUDITORS OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the European 
Coal and Steel Community, and in particular Article 78 
thereof, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 209 
thereof, 
Having regard to the Treaty establishing the European 
Atomic Energy Community, and in particular Article 183 
thereof, 
Having regard to the Council Decision of 24 June 
1988 O on the system of the Communities' own 
resources, 
Having regard to Council Regulation (EEC, Euratom, 
ECSC) No 2891/77 of 19 December 1977 (2) 
implementing the Decision of 21 April 1970 on the 
replacement of financial contributions from Member 
States by the Communities' own resources, as last 
amended by Council Regulation (ECSC, EEC, Euratom) 
No 1990/88 of 30 June 1988 (3), 
Having regard to the proposal put forward by the 
Commission on 22 September 1988 ("), 
Having regard to the request, made by the Council and 
received by the Court on 7 October 1988, for the 
opinion of the Court of Auditors on this proposal, 
Whereas, by presenting a comprehensive text for a new 
Regulation, the proposal seeks to implement a new 
complete and coordinated system of own resources as a 
result of the adoption of the Decision of 24 June 1988; 
whereas, despite the improvements the proposal makes, 
certain amendments must be introduced to ensure strict 
Community-orientated management of the Communities' 
(') OJ L 185, 15. 7. 1988. 
(2) OJ L 336, 27. 12. 1977. 
(J) OJ L 176, 7. 7. 1988. 
(4) Doc. COM(88) 483 final of 19. 9. 1988. own resources in order to overcome the inadequacies in 
the present system to which the Court has frequently 
drawn attention; 
Whereas, with this in mind, in so far as Article 6 of the 
proposal provides for separate accounts for recording 
entitlements which are established but not yet recovered 
or guaranteed, and in so far as Article 17 thereof 
provides for exemption from the obligation to make the 
corresponding amounts available in the event of force 
majeure or in exceptional cases, the proposal should also 
make provision for Community arrangements for 
controlling the system thus set up; whereas control 
arrangements of this kind should, in order to safeguard 
the Communities' financial interests, confer on the 
Commission an independent right to make on-the-spot 
visits; 
Whereas, in order to achieve truly harmonized 
management of the new system of own resources, any 
new regulation will have to be supplemented by a set of 
rules harmonizing national procedures and practices 
relating to the entry in the accounts, the collection of 
and the guaranteeing of the Communities' own 
resources, 
HAS ADOPTED THE FOLLOWING OPINION: 
FIRST PART 
GENERAL OBSERVATIONS 
The Court welcomes the Commission's action in 
presenting a single, coordinated text. It nevertheless 
considers that this text needs to be improved in order to 
ensure genuinely strict and Community-orientated 
management of the new system of own resources; 
To this end, the Court proposes a number of 
amendments which are set out in the second part of its 
Opinion. 
SECOND PART 
DETAILED OBSERVATIONS 
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