CELEX: 31977D0226(02)
Language: en
Date: 1976-12-14 00:00:00
Title: Decision of the European Parliament of 14 December 1976 on the giving of a discharge to the Commission in respect of the implementation of the European Communities' budget for the financial year 1973 and on the report of the Audit Board

26 . 2 . 77                         Official Journal of the European Communities                          No L 54/33
                                DECISION OF THE EUROPEAN PARLIAMENT
                                                 of 14 December 1976
                on the giving of a discharge to the Commission in respect of the implementa­
                tion of the European Communities' budget for the financial year 1973 and on
                                            the report of the Audit Board
THE EUROPEAN PARLIAMENT,                                      Commission should have consulted the budgetary
                                                              authority before entering into such a large and costly
— having regard to the revenue and expenditure                transaction for which, moreover, no provision was
     accounts and statements of the assets and liabili­
                                                              made at the beginning of the financial year ;
     ties of the Communities for the accountancy proce­
     dures in respect of the 1973 budget and the
     accounts of the Euratom Supply Agency (Doc.
     120/75),
— having regard to the report of the Audit Board on           4. Rejects the Commission s argument that, as only
     the accounts for the financial year 1973 and the         a small proportion of the EAGGF Guarantee Section
     answers of the institutions to the report (Doc .         appropriations had been used by April 1973, adequate
                                                              funds   were    available  to cover    this transaction ;
     120/75),
                                                              considers this argument to be inconsistent with the
— having regard to the Council Decision of 1 June             principle of the budget as a forecasting instrument ;
     1976 on the giving of a discharge to the Commis­
     sion (Doc . 169/76),
— having regard to the report of the Committee on
     Budgets (Doc. 460/76),                                   5, Decides, however, to give a discharge to the
1 . Notes with the Council that the expenditure of            Commission in respect of the implementation of the
the Communities in the financial year 1973 was                 1973 budgets, given that the Commission has under­
4 641 014 061-60 units of account (u.a .) ;                   taken to consult the budgetary authority in future
                                                              before taking any decision which is of special political
2.     Notes that the receipts were broken down as            importance or which, owing to its volume, exceeds the
follows :                                                     scope of normal administrative procedures and has
(a) own resources :                 2 496 557 331-49 u.a.     budgetary consequences for which no provision has
(b) financial contributions :       2 087 329 476-14 u.a.     been made at the beginning of the financial year ;
(c) miscellaneous revenue :             57 127 253-97 u.a.
                            Total : 4 641 014 061-60 u.a .
                                                              6.    Refers to the resolution on the comments accom­
                      1973 discharge                          panying the Decisions giving discharge and asks the
                                                              Commission to report on the measures taken
3.     Notes that, as far as the export of 200 000 metric     following these comments in accordance with Article
tons of butter to the Soviet Union is concerned, the          92 of the Financial Regulation .