CELEX: 51987PC0458
Language: en
Date: 1987-09-30
Title: THIRD AMENDMENT OF THE PROPOSAL FOR A COUNCIL REGULATION ( ECSC, EEC, EURATOM ) AMENDING THE FINANCIAL REGULATION OF 21 DECEMBER 1977 APPLICABLE TO THE GENERAL BUDGET OF THE EUROPEAN COMMUNITIES

NoC313/10                                Official Journal of the European Communities                                  25.11.87
                                                                II
                                                        (Preparatory Acts)
                                                  COMMISSION
               Third amendment of the proposal for a Council Regulation (ECSC, EEC, Euratom) amending
               the Financial Regulation of 21 December 1977 applicable to the general budget of the European
                                                         Communities (')
                                                       COM(87) 458 final
                                (Submitted by the Commission to the Council on 7 October 1987)
                                                         (87/C 313/10)
  1. The following recital is added:                                 5. Article 78 (3) of the amended proposal':
                                                                        The fourth indent is amended as follows:
     'Whereas the provisions relating to research and
     technological development added to the EEC Treaty                  '— commitment appropriations carried over under
     by the Single Act must be reflected in the financial                    Article 7,'
     rules; whereas the Financial Regulation must also be
     amended in the light of the measures to be taken to             6. Article 78 (4) of the amended proposal:
     give effect to the Single Act with regard to tighter
     budgetary discipline and the transparency of appro-                The first indent is amended as follows:
     priations, in particular by stricter application of the
     principle of annuality and a new structure for appro-              '— the amount of appropriations carried over, a
     priations'.                                                             distinction being made between commitment
                                                                             appropriations, payment appropriations and
                                                                             non-differentiated appropriations,'
  2. Article 20 (2) (ba) of the amended proposal:
                                                                     7. Article 91 of the amended proposal:
     The first sub-indent of the second point of the third
     indent is amended as follows:                                      this article is replaced by the following:
                                                                        'The provisions of this title shall apply, by way of
     '— in commitments: commitments entered into                        derogation from the provisions of this Regulation, to
          during the financial year against appropriations              appropriations
          for that financial year and against appropriations
          carried over from the preceding financial year;'              — for research and technological development
                                                                            activities provided for under the programmes
                                                                            adopted by the Council pursuant to the relevant
  3. Article 20 (3) of the amended proposal:                                provisions of the EAEC and EEC treaties,
     The second indent is amended as follows:                           — and any other activities in this field, notably
                                                                            services performed on behalf of outside bodies
     '— a list of posts paid from the research and                          and individuals.'
          technological      development      appropriations,
          classified   by category        and    grade    and        8. Article 92 of the amended proposal:
          distinguishing between permanent and non-                     this article is replaced by the following text:
          permanent staff, authorized within the limits of
          the budget appropriations.'                                   '1.    The appropriations relating to the activities
                                                                        covered by this title shall be entered in the budget as
  4. Article 78 (2) of the amended proposal:                            follows:
                                                                        — staff and administrative appropriations shall
     The final indent is amended as follows :                               appear separately in the section for the
                                                                            Commission's staff and administrative appro-
     '— appropriations carried over under Article 7;'                       priations,
                                                                        — operating appropriations shall be entered in as
                                                                            many titles as are required within a specific
(') OJ No C 278, 16. 10. 1987, p. 5.                                        section of the general budget.
 ---pagebreak--- 25.11.87                                 Official Journal of the European Communities                                NoC313/ll
    2.    The nomenclature relating to staff and                        — in commitments, by the amount of repayments
    administrative expenditure shall correspond to that                      provided for in the contracts concluded with the
    of expenditure of the same type in all the                               outside bodies or individuals,
    institutions; it may, however, include certain
    additional headings corresponding to specific                       — in payments, by the amount of entitlements
    requirements for the activities referred to in this title.               established for these repayments.
                                                                        Appropriations created in this way shall be main-
    3.    The appropriations relating to staff and                      tained until cancelled in the revenue and expenditure
    administrative expenditure shall be non-differen-                   account.'
    tiated appropriations; the appropriations              for
    operating expenditure shall be differentiated appro-            10. Article 93 of the amended proposal:
    priations.
                                                                        this article is replaced by the following:
    4.    The operating appropriations for this sector                  'An indicative schedule of commitments and
    shall, as a rule, be carried over pursuant to Article 7             payments showing the planned rate for utilizing the
    (2) of this Regulation in view of the special                       appropriations for each programme shall be annexed
    requirements of these activities, in order to:                      to the specific section carrying the operating appro-
    — maintain the continuity of budgetary execution                    priations referred to in this title.'
        from one year to the next,
                                                                    11. Article 94 (2) of the amended proposal:
    — safeguard the budgetary allocations which enable
        the multiannual programme decisions to be                       this paragraph is replaced by the following:
        respected.                                                      'These accounts shall show the correspondence
                                                                        between expenditure and the cost of the main instru-
    5.    Staff appropriations which are available                      ments of implementation such as:
    because the actual number of staff is temporarily
    lower than the number authorized may be used only                   — staff;
    for expenditure to make up the staff shortage. The
                                                                        — administrative infrastructure;
    nomenclature relating to staff expenditure shall
    therefore contain a heading to which expenditure on                 — scientific and technical infrastructure;
    replacements may be charged. This heading, which
                                                                        — operating expenditure.'
    shall carry a token entry, shall be allocated funds
    that are available by means of transfers.
                                                                    12. Article 95 of the amended proposal:
 9. The following Articles 92a and 92b are added:                       this article is replaced by the following:
    Article 92a                                                         'By way of derogation from Article 25, the following
                                                                        provisions shall apply to transfers:
    'Any Community contributions to
                                                                        1. The Commission is authorized to take decisions
    — supplementary programmes in accordance with
                                                                            on:
        Article 130 1 of the EEC Treaty,
                                                                            (a) all transfers of commitment appropriations
    — research        and     development        programmes
                                                                                 within each of the titles relating to operating
        undertaken by several Member States, including
                                                                                 expenditure;
        participation in the structures created for these
        programmes, in accordance with Article 130 m of                     (b) all transfers of payment appropriations within
        the EEC Treaty                                                           the specific section relating to activities
                                                                                 covered by this title.
    shall be entered in separate headings of the
    Community budget for each of these programmes.'                     2. The budgetary authority shall take decisions on
                                                                            the following in accordance with the procedures
    Article 92b                                                             laid down in Article 25:
    'The amounts charged to budget headings carrying                        — transfers between staff expenditure             and
    appropriations specific to the programmes and other                         administrative expenditure,
    activities referred to in Article 91 must remain within
    the limit of the sums entered in the budget.                           — transfers between staff and administrative
                                                                                expenditure and operating expenditure,
    However, if amounts become available as a result of
    additional revenue from outside bodies and                              — transfers      of   commitment       appropriations
    individuals,     expenditure     may     be     increased                   between the      titles relating   to operating
    accordingly:                                                                expenditure.'