ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(77)352
Vol.1977/0117

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/
COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(77)352 final.
\
Brussels ,14July1977
AmendedProposal
underArticle 149oftheEECTreaty
=andArticle 119oftheEuratomTreaty,for
TitleVII(Specialprovisions applicable toresearch
andinvestment appropriations )oftheCouncil
Regulation (ECSC,ESC,Euratom)amendingthe-•
-Financial Regulation of25April1973applicable
totheBudgetoftheEuropean Communities
(submittedtotheCouncilbytheCommission )
CCM(77)352final

I
ν
EXPLANATORY MEMORANDUM
1.Atitssitting of7Jnly »Parliament adopted aResolution
embodying itsopinion ontheamended proposal presented tothe
Council bythe -Commission on15April conoerning aRegulation
amending Title VII (Special provisions applicable toresearohand
investment appropriations )oftheFinancial Regulation of25April 1973 •
Initsopinion Parliament suggests anumber ofchanges tothe
Commission 'sproposal .
2*TheCommission hasnoobjections ofprinciple totheamendments
proposed byParliament ,sinoe they areinfaot such astoimprove
theinitial proposal ina-number ofpoints .TheCommission therefore
feels that these amendments should beadopted ,subjeot toanumber
ofchanges ofform tomake them even clearer *
«
3-The ..Commission ,also ,considers itnowappropriate tobring upto
date theexpenditure ceilings foreseen inArticle 101before the
change oYer .from.IJA toJSUA .
5

AmendedProposal
'underArticle 149oftheEECTreaty
andArticle 119oftheEuratomTreaty,for
TitleVII(Speoialprovisions applicable toresearch
andinvestment appropriations )oftheCounoil
Regulation (ECSC,EEC,Euratom)amendingthe
.Finanoial Regulation of25April1973applicable
totheBudgetoftheEuropean Communities

TITLEVII
«
SPECIAL PROVISIONS APPLICABLE TOTHE
RESEARCH ANDINVESTMENT APPROPRIATIONS
Article 93
Theprovisions ofTitlesItoVIandXIshallapplytotheresearchand
•investment appropriations setoutinthespecialchapterprovidedfor
inArticle94,andtothefinancial schemesreferredtoinArticle97*
saveasotherwise providedinthisTitleorwheretheyareincompatible
withthespecialprovisions ofthisTitle. –
Article 94
Theappropriations relatingtoresearch andinvestment shallbeenteredin
aspecial .chapterinthesectionoftheBudgetrelatingtotheCommission .
»*
Thisspecialchaptershallinparticular containappropriations intendedto
financetheimplementation of:
(a)directactionprojects ;
(b)indirectactionprojectst
(o)coordinated actionprojects.
Directactionprojects areresearch programmes carriedoutbythefour
JointResearch Centresandareinprinciple financedentirely fromthe
GeneralBudgetoftheEuropean Communities .
Indirect actionprojects areprogrammes carriedoutbynational bodies
undercontract andpartlyfinanced fromtheGeneralBudgetoftheEuropean
Communities .
«
«
Coordinated actionprojects covertheworkundertaken bytheCommunity to
coordinate theindividual researchprojectscarriedoutintheMember
States,inrespectofwhichtheadministrative expenditure aloneis
financed fromtheGeneralBudgetoftheEuropean Communities .
6

-2-
Article 95
1*Anoverallallocation coveringseveralyears(hereinafter called
"tranche")whichshallbefixedprovisionally andmaybealteredineach
annualbud-getshallbemadeforalldirect,indirect andcoordinated
actionprojects .
Fordirect,indirect andcoordinated actionprojects thetrancheconstitutes
inbudgetary termsthetotalallocation providedforeachprogramme ,
takingintoaccountanyfinancial reserves ,exceptwherethedirect,
indirect orcoordinated actionprojectcomprises severalspecific stages
eachforming aself-contained whole.
2.Amountsauthorized annually inthebudgettocoverresearch and
investment expenditure shallcomprise appropriations forcommitment and
appropriations forpayment.
3.Theappropriations forcommitment areintended toenabletheCommission
tomeetallthelegalobligations whichitmaycontract .
Theyconstitute theupperlimit'ofexpenditure towhichtheCommission may
commititselfduringthefinancial yearinquestionfortheimplementation
oftheoperations towhichtheexpenditure relates.Theyshallremain
validuntiltheyarecancelled underthebudgetary procedure .
4»Theappropriations forpaymentrepresent theupperlimitofexpenditure
whichmaybepaidorauthorized forpaymentduringeachfinancial yearto
covercommitments enteredintoduringthecurrentyearorearlierfinancial
years.
Thoseappropriations forpaymentcorresponding toappropriations forcommitment
shallbecarriedforwarduntilcancelled underthebudgetax*y procedure .
Article 96
Thenomenclature ofthespecialchapterprovidedforinArticle94shallbe
based,asregardsthedescription ofthearticles anditems,onthepurpose *
oftheexpenditure resulting fromcarrying outresearchobjectives ,
coordinated actionprojectsorotheractivities referredtoinArticle94•

-3-
Within theitems ,expenditure shall boclassified according toits
nature into sub-items .
Article 97
1.Inaddition tothedocuments referred toinArticle 12,financial
schemes shall hedrawn uptosupport thePreliminary Draft Budget .These
financial sohemea ,amended ifnecessary inaccordance with theBudget ,
shall heused formanagement oftheappropriations entered under the
special chapter provided forinArticle 94.
2.Thefinancial schemes shall comprise :
(a)Part Icontaining theappropriations foroarxying outeach
research objective ,each coordinated action project andeach other activity ,
including work onbehalf ofthird parties ,asentered intheartioles and
items .inits speei-al -chapter provided forinArticle 94*Thenomenclature
ofPart Ishall bedrawn upinaccordance with theprovisions of
Article 96;
.(b)Part IIcontaining ,intheform ofappropriations accounts ,the
appropriations corresponding totheinstruments ofimplementation forthe
research objectives ,coordinated action projects andother activities .
Ο .· .
Forexample ,such instruments mayinclude : ......
-the scientific divisions
–thegénéral services
–the scientific and technical services .
(o)Part IIIcontaining theaccounts showing expenditure onstaff .
Forthemanagement purposes ,thesub-items maybesubdivided into categories
andheadings inthethree sections ofthefinancial schemes .
3.Anappropriation account shall beprovided foreach instrument of
implementation .Each appropriation account shall show theappropriations
entered inthedifferent articles anditems inPart Ispecifically forthe
useofthecorresponding instrument ofimplementation .Within theappropriation
6

-4-
accounts andtheaccounts referred toinpoint (c)ofparagraph 2above
theappropriations shall beclassified according totheir nature .
4*®iecharges totheacoounts showing staff expenditure shall not
exceed the amounts made available inPart Iofthe financial schemes .
Thecharges totheappropriation accounts shall notexceed theamount of
theappropriations entered inthearticles anditems inPart Iofthe
.financial schemes .However ,inthecase oftransfers orofadditional
amounts made available asaresult ofsupplementary receipts from third
parties ,expenditure maybeincreased accordingly :
–forcommitments ,uptotheamount oftherepayments provided for
'inthecontracts concluded with requesting third parties ,
-forpayments ,uptotheamount oftheentitlements forsuch
repayments .
5.Hiecharges booked tothestaff expenditure accounts shall beallocated
monthly tothefirst andsecond parts ofeach financial scheme .
Thecharges booked tothe .appropriation accounts shall beallocated
monthly totheobjectives ,coodinated actioh projects andother activities
inthefirst 'part ofeach financial schemei according totherelevant share
ofthework .done .bytheinstruments .
Such bookings shall betransmitted totheFinancial Controller for .
approval ,andthen totheAccounting Officer .
lhecharges booked toobjectives ,coordinated action projects andother
activities .inthefirst part ofeach financial scheme shall beallocated
monthly intheBudget tothearticles anditems inthespecial chapter
provided forinArticle 94,bytheissue ofaproposal forcommitment
andofpayment orders which shall betransmitted totheFinancial Controller
forapproval andthen totheAccounting Officer .
6

Article 98
Thespecialchapterprovidedforin'Article94shallincludea
provisional scheduleofcommitments andpayments drawnupforeach
artioleanditemshowing,foreachtranche,thetimetable for
utilization ofthecorresponding appropriations forcommitment and
forpayment;thescheduleshall "bereviewedannually.
Article 99
If,atthe"beginning ofafinancial year,theBudgethasnotyet
beenfinallyadopted,expenditure shallbeeffectedasfollows:..
* ·<·
1.(a)Payments maybeaffectedmonthlyinrespectofanyarticle
oriteminthespecial "chapterprovidedforinArticle94t
uptoanamountnotexceeding one–twelfth oftheannual
estimates shownforthatfinancial yearintheschedule of
amountsandduedatesforpaymentinrespectofthe
..._.--estimated appropriations forcommitment .
(b)Commitments maybeeffected uptoamamounthotexceeding
one-fourth ofeachappropriation shownintheschedule
ofduedatesfortheestimated commitments forthe
financial year"coneern'ed,increased byone-twelfth for
eachmonth ,elap'sed,•providedthattheydonotexceedthe
amountprovidedforintheDraftBudget,orinthe-absence
thereof,inthePreliminary DraftBudget.
2.However,intheabsenceofaschedule ofcommitments andpayments
for.thefinancial yearinquestion ,theoperations referredtoabove
maybeeffected uptoanamountnotexceeding theappropriations
enteredintheDraftBudget,orintheabsencethereof,ofthe
Preliminary DraftBudgetforthefinancial yearinquestion ,provided
thatsuchmeasure doesnoteachmonthmakeavailable totheCommission
–inrespectofpayments ,"totalappropriations exceeding -one-twelfth
ofthetotalofthos'ftenteredintheBudgetforthepreceding
financial year,
–mrespectofcommitments ,totalappropriations exceeding one–fourth
of^hetotalappropriations enteredintheBUdgetforthepreceding
_financialyear,increasedbyone-twelfthforeachmonthelapsed.

-6-
Article 100
1.Everydecisionrelatingtotransfers shallbesubjecttoprior
approval bytheFinancial Controller ,whoshallcertifythatthefunds
areavailable andthattheseoperations areinorderandinaccordance
withtheprovisions inforce.
2.However,iftheFinancial Controller considers thathecannot
ascertain inadvancetheeffects ofsuchtransfers onthefinancial
balanoeoftheappropriation accounts ofthefinancial scheme,he
shallconfinehimselftodelivering anopinion.
•m
Inthatcase,andmsofarashexsempowered ,theauthorizing
officer mayonhissoleresponsibility effectthetransfer ,provided
thathemakesavailable eachmonthtotheFinancial Controller all
appropriate information enabling anassessment tobemadeofthe
financial effects ofsuchtransfers .
ifasaresultofsuchinformation theFinancial Controller findsthat
afinancial imbalance hasoccurred inanyappropriation account,he
shallinformtheauthorizing officerthereof.
3.Adjustments betweencategories oftheaccount showingstaff
expenditure andwithinthespecificappropriations intheappropriation
accounts shallbecommunicated totheFinancial Controller for
information .•. •'"
•
4*Inordertoenablethelastchargestobebooked,transfers may
bemadeevenaftertheendofthefinancial year..
Article 101
1,Notwithstanding Article 21(l),theappropriations enteredinthe
speoialchapterprovidedforinArticle94shallbeclassified into
articles anditemsaccording tothepurposeof-theexpenditure andinto
sub–itemsaccording totheirnature.
2.Notwithstanding Article2l(3)(b),theCommission maytransfer
appropriations betweentheitemsinthechapterprovidedforin
Article 94*
6

7
3.notwithstanding Article 21(4)»theCommission may,withinthelimits
andintheconditions fixedatthefinaladoption oftheBudget.make
transfers ofappropriations betweenarticles anditemsinthechapter
providedforinArticle94>whichshallbespecified .
4.Notwithstanding Article21(5)»theprohibitions oftransfers
referredtothereinshallnotbeapplicable toitemsofexpenditure
classified acoording totheirnature,withinthemeaningofArticle96.
5.Notwithstanding point(a)ofArticle60,acontractforscientific
andtechnical supplies maybeletbyprivatetreatywheretheamount
doesnotexceed3O000unitsofaccount,withoutprejudice tothose
caseswhereprivatetreatiesareallowedunderArticle60(b),(c)and
(d)andwithoutprejudicetothegeneralobligation toinvitecompetitive
tendersasfaraspossible andbyallsuitable means,fromthosecapable
ofBiipplying .the,goodsand'servicesrequired bythecontract.
6.Notwithstanding Article62,thefollowing shallbesubmitted
beforethedecision oftheauthorizing officer,fortheopinionofa
purchases andcontracts advisory committee ,whosecomposition and
functioning shallbesettledbythemeasures ofimplementation envisaged
inArticle 118:
(a)contracts ofascientific or.'technical nature,forsums
exceeding 150000units ,ofaccount,andtheacquisition
ofimmovable property ;
(b)contractsforsuppliesandequipment ofanatureotherthan
scientific ortechnical ,forsumsexceeding 30000unitsof
account ;
(0)contractsforsuppliesandequipmentof'anatureother
thanscientific --.ortechnical forsumsexceeding 10000units
ofaccount,tovdiichpoints(c),(d)and(e)ofArticle60
apply.
6

7.Notwithstanding theprovisions ofthefirstsubparagraph of
Article 68,scientific and.technical equipment maybesold,without
firstbeingadvertised ,following adecision takenbythe
authorizing officerafterhehasconsulted thepurohases andcontracts
advisory 'committee . *