CELEX: 32004Q0430(01)
Language: en
Date: 2004-04-29 00:00:00
Title: Council Act of 29 April 2004 amending the Financial Regulation applicable to the budget of Europol

30.4.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 114/1
            
         
      COUNCIL ACT
   
   of 29 April 2004
   amending the Financial Regulation applicable to the budget of Europol
   (2004/C 114/01)
   THE COUNCIL OF THE EUROPEAN UNION
   Having regard to the Convention on the establishment of a European Police Office (‘Europol Convention’) (1) and in particular Article 35(9) and Article 36(6) thereof,
   Having regard to the opinion of the Management Board of Europol,
   Having regard to the opinion of the Joint Audit Committee,
   Whereas:
   
               (1)
            
            
               It is desirable to amend the Financial Regulation of 4 October 1999 applicable to the budget of Europol (2) (‘the Financial Regulation’).
            
         
               (2)
            
            
               It is for the Council, acting unanimously, to lay down the financial regulations applicable to Europol and subsequent amendments thereof,
            
         HAS ADOPTED THIS ACT:
   Article 1
   The Financial Regulation is hereby amended as follows:
   
               1)
            
            
               Article 4 shall be replaced by the following:
               ‘Article 4
               1.   No revenue shall be collected and no expenditure effected unless credited to or charged against an article in the budget.
               Without prejudice to Article 22, no expenditure may be committed or authorised in excess of the authorised appropriations.
               2.   The establishment plan adopted pursuant to Article 13 and 14 shall indicate the number of posts on which the budget is based. However, save in the case of salary scales 1 and 2, the Director may propose to the Management Board to modify the establishment plan by up to 10 % of the posts authorised, subject to two conditions:
               
                           (a)
                        
                        
                           that the volume of staff appropriations corresponding to a full financial year is not affected, and
                        
                     
                           (b)
                        
                        
                           that the limit of the total number of posts authorised by the establishment plan is not exceeded.
                        
                     In doing so, the Management Board shall act unanimously.
               3.   Instances of part time work may be compensated for by the engagement of other staff within the limits set.’
            
         
               2)
            
            
               Article 6 shall be replaced by the following:
               ‘Article 6
               1.   The following rules shall govern the utilisation of appropriations:
               
                           (a)
                        
                        
                           appropriations still uncommitted at the end of the financial year for which they were entered shall, as a rule, lapse;
                        
                     
                           (b)
                        
                        
                           appropriations relating to remuneration and allowances of staff may not be carried over.
                        
                     
                           (c)
                        
                        
                           appropriations in respect of payments still outstanding at 31 December by virtue of commitments duly entered into between 1 January and 31 December shall be carried over automatically to the next financial year only.
                        
                     2.   Notwithstanding paragraph 1, the Director may forward to the Management Board, before 31 January, duly substantiated requests to carry over to the next financial year appropriations not committed at 31 December.
               The Management Board shall act on such requests for carry over by 1 March. It shall act unanimously.
               3.   Unused revenue and appropriations still available on 31 December, arising out of the donations and work carried out on behalf of third parties (see Article 3(2)), shall be carried over automatically.
               4.   Appropriations carried over from one financial year to the following lapse if still uncommitted at the end of the financial year to which they were carried over.
               5.   A list of the appropriations to be carried forward automatically shall be forwarded to the Management Board for information before 1 March.
               6.   For the purpose of implementing the budget, the utilisation of appropriations carried forward shall be shown separately, for each budget item, in the accounts for the current financial year.’
            
         
               3)
            
            
               Article 8 shall be replaced by the following:
               ‘Article 8
               1.   If the budget is not adopted at the beginning of the financial year, expenditure already approved in principle in the last budget duly adopted may be effected under the conditions laid down in this Article. An item of expenditure shall be considered as having been approved in principle in the last budget duly adopted if it could have been charged to a specific budget heading under the financial year concerned.
               2.   Payments may be made monthly in respect of any chapter up to one twelfth of the total appropriations entered in the chapter in question for the preceding financial year insofar as this is required to meet Europol's legal obligations.
               3.   At the request of the Director, the Management Board may, in the light of administrative and operational needs, authorise two or more provisional twelfths at the same time or, in exceptional cases, payments, even when no legal obligations exist. In doing so it shall act unanimously.
               4.   Under the circumstances referred to in paragraph 1, Member States' contributions amounting to three twelfths of the contributions called up according to the last budget duly adopted may be called up.
               5.   At the request of the Director, and after obtaining the opinion of the Management Board, the Council may, in the light of financial needs, authorise further Member States' contributions to be called up. In doing so it shall act unanimously.’
            
         
               4)
            
            
               Article 11 shall be replaced by the following:
               ‘Article 11
               1.   On the basis of a review of the existing business plan, the Director shall each year draw up a draft business plan setting out the planned activities and developments for Europol for the following five years. As an integral part of the business plan, the financing plan shall describe the financial and human resources deemed necessary for the different yearly activities foreseen in the business plan.
               2.   The draft business plan shall be submitted to the Management Board which, after obtaining the opinion of the Financial Committee, shall take a decision on it. The Management Board shall act unanimously.’
            
         
               5)
            
            
               Article 14 shall be replaced by the following:
               ‘Article 14
               1.   The draft budget and the draft financing plan shall be accompanied by explanatory notes containing in particular:
               
                           (a)
                        
                        
                           a general policy declaration on the objectives to be achieved with the budget;
                        
                     
                           (b)
                        
                        
                           a description of the activities and objectives to be realised for which the appropriations are requested, taking account of the principles set out in Article 2 and the business plan as provided for in Article 11;
                        
                     
                           (c)
                        
                        
                           a description of the assumptions and the rate for conversion between the euro and the various national currencies of the non-participating Member States and currencies of Third Countries on which the drafts are based;
                        
                     
                           (d)
                        
                        
                           an explanation of the changes in appropriations from one financial year to the next.
                        
                     2.   In respect of staff, the draft budget shall further be accompanied by a working document containing the following information:
               
                           (a)
                        
                        
                           for each category of staff, a detailed list of budgetary posts and numbers of persons in post on the date of the submission of the draft budget, indicating their distribution by grade and administrative unit;
                        
                     
                           (b)
                        
                        
                           where a change in the number of persons is proposed, a statement justifying such changes.’
                        
                     
         
               6)
            
            
               Article 15 shall be replaced by the following:
               ‘Article 15
               The budget shall be subdivided into titles, chapters and articles according to the nature of the revenue or expenditure or the intended purpose thereof, following a decimal classification system.
               The budget shall contain separate headings for activities financed by third parties. It shall show:
               
                           (a)
                        
                        
                           as regards the statement of revenue:
                           
                                       —
                                    
                                    
                                       the revenue for the financial year in question;
                                    
                                 
                                       —
                                    
                                    
                                       the revenue entered for the preceding financial year and the revenue established for the last financial year for which accounts have been closed;
                                    
                                 
                                       —
                                    
                                    
                                       appropriate remarks on each revenue heading;
                                    
                                 
                     
                           (b)
                        
                        
                           as regards the statement of expenditure:
                           
                                       —
                                    
                                    
                                       the appropriations made available for the financial year in question, divided into titles, chapters and articles;
                                    
                                 
                                       —
                                    
                                    
                                       the appropriations made available for the preceding financial year for which the accounts have been closed, increased by the amounts carried forward, using the same classification;
                                    
                                 
                                       —
                                    
                                    
                                       appropriate remarks on each subdivision.
                                    
                                 Such remarks may include financial information in relation to:
                           
                                       —
                                    
                                    
                                       projects within Europol's working programme;
                                    
                                 
                                       —
                                    
                                    
                                       services provided for third parties;
                                    
                                 
                                       —
                                    
                                    
                                       the participation of third parties in Europol's activities.’
                                    
                                 
                     
         
               7)
            
            
               Article 17 shall be replaced by the following:
               ‘Article 17
               1.   The Director may transfer:
               
                           —
                        
                        
                           a maximum of 25 % of the total appropriations within each chapter;
                        
                     
                           —
                        
                        
                           appropriations between chapters within the same title in order to increase the total sum of appropriations within any chapter by no more than 25 %.
                        
                     However, such transfers may not lead to an increase or decrease of the total appropriations under any of the chapters concerning salary-related costs by more than 10 %.
               The Director shall inform the Management Board three weeks before making such transfers. However, this notification period can be shortened to two weeks during November and one week during December.
               2.   The Director may propose transfers of appropriations other than those provided for in paragraph 1.
               The Management Board shall take a decision on such proposals for transfers. It shall act unanimously.’
            
         
               8)
            
            
               Article 19 shall be replaced by the following:
               ‘Article 19
               1.   In accordance with Article 29(3) of the Europol Convention, the Director, being accountable to the Council, shall implement the budget on his own responsibility in accordance with this Regulation and within the limits of the appropriations allotted.
               The Director may delegate his powers under conditions to be laid down by him and within the limits set by the act of delegation, which shall be communicated to the empowered person, the Accounting Officer, the Financial Controller, the Management Board and the Joint Audit Committee.
               2.   Every three months the Director shall report to the Management Board and the Financial Committee on the implementation of the budget and on the number and scale of posts filled.
               3.   With the prior concurrence of the Management Board, the Director may, if necessary, enter into commitments for future financial periods provided that such commitments relate to work authorised in the current budget and concern:
               
                           (a)
                        
                        
                           administrative requirements of a continuing nature;
                        
                     
                           (b)
                        
                        
                           contracts where longer lead times are required; or
                        
                     
                           (c)
                        
                        
                           purchases for which payment is to be made over several years.’
                        
                     
         
               9)
            
            
               Article 35 shall be replaced by the following:
               ‘Article 35
               1.   Should the Financial Controller withhold his approval as provided for in Article 25(2), Article 26(2), Article 26(4), Article 27(2), Article 29(3) or Article 34(2), he shall give his reasons therefore in a written statement which shall be forwarded to the Accounting Officer, who shall inform the Authorising Officer of the refusal.
               2.   In the event of a refusal to approve, except for cases where the availability of appropriations is in doubt, the Director may confirm the debt forecast, recovery order, proposal for cancellation, commitment of expenditure, payment order or advance in a reasoned decision.
               The debt forecast, recovery order, proposal for cancellation, commitment of expenditure, payment order or advance shall then be considered to have been validly made.
               The accounting officer shall inform the Management Board and the Joint Audit Committee immediately whenever this provision is applied.'
            
         
               10)
            
            
               Article 38 shall be replaced by the following:
               ‘Article 38
               1.   Before 1 December of the year t-1 or no later than one month after the budget is adopted, whichever date is the later, the Director shall call up the contributions for the financial year t.
               2.   Subject to Article 8, payment of the Member States' contributions shall be made in full before 31 March of the year t or no later than one month after the contributions are called up, whichever date is the later.
               Payment shall be made in euros or in national currency by the non-participating Member States.
               3.   Interest shall be charged on basis of EURIBOR (Euro Interbank Offered Rate) to be specified in the implementing rules provided for in Article 57(2), on that part of a Member State's contribution which has not been paid by the time limit specified in paragraph 2.
               The Management Board shall be informed whenever this provision is applied.’
            
         
               11)
            
            
               Article 40 shall be replaced by the following:
               ‘Article 40
               1.   On the basis of the revenue and expenditure account for the financial year t drawn up in accordance with Article 53, the Director shall, by applying the actual GNP figures for t-2 as established in national currencies by the European Commission and the average exchange rate for the same year, recalculate the Member States' contributions necessary for the financial year t in order to finance the actual expenditure for this year and the carry overs to the following financial year.
               2.   To take account of the surplus from the financial year t and the differences between the provisional and the actual GNP figures for t-2, the following procedure shall be applied:
               
                           (a)
                        
                        
                           for those Member States whose contributions actually paid for the financial year t exceed the contributions necessary according to paragraph 1, the amount paid in excess shall be deducted from the contributions called up for the financial year t+2;
                        
                     
                           (b)
                        
                        
                           for those Member States whose contributions actually paid for the financial year t are smaller than the contributions necessary according to paragraph 1, the outstanding amount shall be called up together with the contributions called up for the financial year t+2.
                        
                     3.   Notwithstanding paragraph 2, the total amount of Member States' contributions to be called up for the year t+2 cannot exceed the amount foreseen in the budget for that year.’
            
         
               12)
            
            
               Article 41 shall be replaced by the following:
               ‘Article 41
               1.   Contracts for the purchase and hiring of buildings or goods, for the provision of services or for the performance of construction work shall be in writing. The Director or a person who as Authorising Officer could have issued a proposal for the underlying commitment shall sign them on behalf of Europol.
               2.   Apart from contracts relating to the purchase of a building already constructed or the leasing of a building, all such contracts shall be concluded after an invitation to tender has been issued.
               However, contracts may be made by private treaty in the following circumstances:
               
                           (a)
                        
                        
                           within the limit laid down by the implementing rules provided for in Article 57(2);
                        
                     
                           (b)
                        
                        
                           where the purchase or hiring of goods, the provision of services or building works are so urgently needed that it is not possible to wait for a tendering procedure to be carried out;
                        
                     
                           (c)
                        
                        
                           where the tendering procedures do not give any result or where the prices quoted are not acceptable;
                        
                     
                           (d)
                        
                        
                           where for technical, practical, security or legal reasons the supply of goods and services can be carried out only by a particular contractor or supplier;
                        
                     
                           (e)
                        
                        
                           for contracts for the supply of additional goods and services or for ancillary building works which, technically, cannot be separated from their main contract.
                        
                     In these cases offers must be asked from at least five different suppliers unless the amount is within the limit laid down by the implementing rules provided for in Article 57(2) and provided that there are a sufficient number of suitable suppliers.
               3.   Invitations to tender shall, as a general rule, be published in all the Member States and, where appropriate, in third countries insofar as this is compatible with the development of relevant industries within the European Union. However, their publication may be restricted where the scale or nature of the goods or services is such that they are not appropriate for a general invitation to tender.
               4.   The tendering procedures, award criteria and price adjustment procedures occurring after the conclusion of contracts shall be determined and governed by the implementing rules provided for in Article 57(2), given that the award criteria shall be defined by analogy with the provisions of the directives referred to in Article 44.
               5.   Contracts exceeding the limit laid down by the implementing rules provided for in Article 57(2) shall be subject to the authorisation of the Management Board.’
            
         
               13)
            
            
               Article 46 shall be replaced by the following:
               ‘Article 46
               1.   The sale of movable property shall aim at obtaining the best possible price.
               2.   A statement or record shall be drawn up by the Authorising Officer whenever any property in the inventory is sold, given away free of charge, scrapped, hired out, or missing on account of loss, theft or other reason. The statement or record shall be forwarded to the Accounting Officer, who shall submit it to the Financial Controller for authentication.
               The statement or record shall refer in particular to any obligation that may devolve on a member of the staff of Europol or any other person to replace the item in question.
               3.   Apart from sales by public auction, members of staff may not acquire any movable property sold by Europol.
               4.   The procedures for the sale of movable property shall be laid down in the implementing rules provided for in Article 57(2).
               5.   If immovable property or large installations are made available free of charge, they must be covered by contracts approved by the Financial Controller. Such immovable property or large installations can only be accepted after prior approval by the Management Board. The Management Board shall act unanimously.’
            
         
               14)
            
            
               Article 54 shall be replaced by the following:
               ‘Article 54
               1.   In addition to its responsibility for auditing the accounts, the Joint Audit Committee shall make any appropriate comments on the accounting methods used, the sound financial management and, in general, on the financial implications of the administrative practices followed.
               2.   Any comments which in the opinion of the Joint Audit Committee should be contained in the audit report provided for in Article 36(3) of the Europol Convention shall be brought to the attention of the Director and the Financial Controller. The Director and the Financial Controller shall send the Joint Audit Committee their replies to any such comments as soon as practically possible.’
            
         
               15)
            
            
               Article 55 shall be replaced by the following:
               ‘Article 55
               1.   The Joint Audit Committee shall, by 31 October, produce its report on the accounts of the preceding financial year. The report shall be transmitted to the Management Board, the Director and the Financial Controller.
               In its report the Committee shall indicate the extent and nature of the audit performed and give its comments on the accounts and the balance sheet and a brief assessment of the financial management of Europol.
               The Director and the Financial Controller may, as soon as practically possible, transmit their respective opinions on the audit report to the Management Board and to the Joint Audit Committee.
               2.   On the basis of an opinion of the Financial Committee, the Management Board shall discuss, as soon as practically possible, the report and draw up a recommendation to the Council concerning discharge to be given to the Director in respect of the implementation of the budget.
               As soon as the Management Board has drawn up its recommendation, the Joint Audit Committee shall, in accordance with Article 36(3) of the Europol Convention, submit its report to the Council, together with the opinions of the Director and the Financial Controller which have been taken into account.
               Before 30 April of the following year and in accordance with Article 36(5) of the Europol Convention, the Council shall take a decision on the discharge.
               3.   The timetable for the discharge procedure shall be further specified in the implementing rules provided for in Article 57(2).
               4.   The Director shall take all appropriate steps to act on the comments appearing in the decision giving discharge.
               5.   The Financial Controller shall take account of the comments appearing in the decision giving discharge.’
            
         Article 2
   This Act shall enter into force on the first day after its adoption.
   Article 3
   This Act shall be published in the Official Journal of the European Union.
   
      Done at Luxemburg, 29 April 2004.
      
         
            
               For the Council
            
         
         
            
               The President
            
         
         M. McDOWELL
         
      
   
   
      (1)  OJ C 316, 27.11.1995, p.2. Convention as last amended by the Protocol of 27 November 2003 (OJ C 2, 6.1.2004, p. 3).
   
      (2)  OJ C 312, 29.10.1999, p. 1