CELEX: 31973D0114
Language: en
Date: 1973-02-19 00:00:00
Title: Council Decision of 19 February 1973 giving a discharge to the Commission in respect of the implementation of the budget and the supplementary budgets of the European Communities for the financial year 1970

2 . 6 . 73                                    Official Journal of the European Communities                                   No L 145 / 23
                                                             COUNCIL DECISION
                                                               of 19 February 1973
                giving a discharge to the Commission in respect of the implementation of the budget
                and the supplementary budgets of the European Communities for the financial year 1970
                                                        (73 / 114/ECSC, EEC, Euratom )
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                                    the European Agricultural Guidance and Guarantee
                                                                             Fund ; whereas similar rules for the European Social
                                                                             Fund were laid down in the Financial Regulation (3 )
Having regard to the Treaty establishing the                                 on the methods and procedure for making available
European Coal and Steel Community, and in                                    to the Commission the financial contributions of
particular Article 78 (d) thereof;                                           Member States referred to in Article 200 ( 1 ) and (2)
                                                                             of the Treaty establishing the European Economic
Having regard to the Treaty establishing the                                 Community and on the technical conditions for
European Economic Community, and in particular                               carrying out the financial operations relating to the
Article 206 thereof ;                                                        European Social Fund ( Article 209 (b )) of the Treaty ;
Having regard to the Treaty establishing the                                 Whereas the Council has adopted the budget (4 ) and
European Atomic Energy Community, and in                                     the additional budget for the financial year 1970 ;
particular Article 180 thereof;
                                                                             Whereas certain appropriations available at the
Having regard to the accounts of revenue and                                 close of the abovementioned financial year have been
expenditure and the financial statements relating to                         carried forward to the following financial year ;
the implementation of the budget for the financial
year 1970 ;                                                                  Whereas the observations and comments in the report
                                                                             of the Audit Board on the accounts for the financial
Having regard to the Report (*) of the Audit Board on                        year 1970 include the noting of certain irregularities
the accounts for the financial year 1970, to which                           and certain mistakes ; whereas suitable action must be
report are annexed the replies of the institutions to                        taken on this matter;
the comments concerning them ;
                                                                             Whereas, however, the general implementation by the
Whereas Regulation No 25 (2 ) on the financing of                            Commission of the budgets for the financial year
the common agricultural policy lays down certain                             1970 was such as to entitle it to be given a discharge
rules of financial and budgetary policy concerning                           in respect of the implementation of these budgets ;
                HAS DECIDED AS FOLLOWS :
                                                                     Article 1
                The views of the Council on the observations and comments of the Audit Board are as
                set out in the Annex.
                                                                             (") OJ No 22, JO. 3 . 1961 , p . 509/61 .
(') This Report is available from the institutions of the                    (4 ) OJ No L 60, 16. 3 . 1970, p. 1 .
      European Communities.                                                       OJ No L 218 , 3 . 10. 1970, p. 39 .
      OT No 30 . 20 . 4 . 1962 . d . 991 /62 .                                    OJ No L 8 , 11 . 1 . 1971 , pp . 1 and 20 .
 ---pagebreak--- No L 145/24                           Official Journal of the European Communities                                 2. 6. 73
                                                            Article 2
            The Council closes at the sum of                                            116 774 857-52 u.a . ( a )
            the total administrative expenditure (x ) of the Communities
            paid out during the financial year 1970 , that sum being
            made up as follows :
                                                    Payment from appropriations       Payment from appropriations
                                                      carried forward from the
                                                                                         for the financial year
                                                             financial year                       1970
                                                                  1 969
                                                                  u.a .                           u.a .
            — European Parliament                              265 944-68                     9 010 723-96
            — Council                                          305 484-26                    10 139 208-86
            — Commission                                    7 202 004-30                     87 686 221-68
            — Court of Justice                                  24 796-80                     2 140 472-98
                                                            7 798 230-04                   108 976 627-48
            Since a sum of                                                             11 023 933-62 u.a . (b )
             was carried forward from the financial year 1970 to the
            financial year 1971 , under the heading of administrative
            expenditure, that sum being made up as follows :
                                                                             u.a .
            — European Parliament                                         330 641-64
            — Council                                                     944 152-08
            — Commission                                                9 703 054-90
            — Court of Justice                                              46 085-00
            while a sum of                                                             10 332 237-25 u.a. (c)
            had been carried forward from the financial year 1969 to
             the financial year 1970, that sum being financed from
            revenue for the financial year 1969,
             the Council closes at the sum of                                         117 466 553-89 u.a .
                                                                                        (a + b—c)
             the total revenue to cover administrative expenditure ( x ) for
             the financial year 1970 accruing as follows :
             11 189 580-52 u.a . from own revenue
             18 000 000-00 u.a. from ECSC levies
             88 276 973-37 u.a . from contributions from the Member
                                   States
                                                             Article 3
             The Council closes at the sum of                                          37 041 700-72 u.a .
             the total expenditure paid out during the financial year
             1970 in respect of the European Social Fund .
             ( ! ) Expenditure relating to the European Social Fund and the EAGGF is not included in this
                   total .
 ---pagebreak--- 2 . 6 . 73                         Official Journal of the European Communities                             No L 145 /25
                                                        Article 4
            The Council closes at the sum of                                  2 366 766 775-00 u.a .
            the total expenditure paid out during the financial year
            1970 in respect of the European Agricultural Guidance and
            Guarantee Fund .
                                                        Article S
            The Council gives a discharge to the Commission in respect of the implementation of
            the budget and the supplementary budgets of the European Communities for the
           financial year 1970.
           Done at Brussels, 19 February 1973 .
                                                                                     For the Council
                                                                                      The President
                                                                                       A. LAVENS
                                                        ANNEX
                A. MATTERS CONCERNING THE APPLICATION OF THE PROVISIONS OF THE
                                             FINANCIAL REGULATIONS
           COMMISSION
           Need for more careful accounting administration
            (No 68 — point (b) in the Report)
           The Council acknowledges the temporary confidential nature of the study of the rational­
           invites the Commission to take all necessary measures to prevent such irregularities in the
           future.
           Refusal to communicate to the Audit Board a study on the administrative procedures for
           implementing the budgets
           (No 70 — point (a) in the Report)
           The Council acknowledges the temporary confidential nature of the study of the rational­
           ization of budgetary procedures carried out for the Commission by a team of management
           consultants. The Council would however like the Audit Board to see this study during the
           next financial year in order to ascertain how the Commission plans to improve the administration
           of its services .
           Need for more extensive documentation on the use of appropriations
           ( No 193 in the Report)
           The Council draws the Commission's attention to the need for each Commission service to
           draw up regularly the documents which should make it possible to obtain an overall view
           of the administration of the service.
 ---pagebreak--- No L 145 / 26                         Official Journal of the European Communities                           2 . 6 . 73
             B. MATTERS RELATING TO THE INTERPRETATION AND APPLICATION OF THE
                                           PROVISIONS CONCERNING STAFF
                                  GENERAL OBSERVATIONS AND CONSIDERATIONS
              COMMISSION
              Need to draw up a complete organigramme of the services
              (No 196 in the Report)
              The Council invites the Commission to provide the Audit Board in future with an organi­
             gramme giving comprehensive information on the number, functions and composition of the
              services .
              Absence of an implementing Regulation for the provisions relating to cover against the risks
              from accident and occupational diseases
              (No 200 in the Report)
              The Council urges that the implementing Regulations to Article 73 of the Staff Regulations be
              adopted.
              In the meantime it invites the Commission to take action against third parties responsible for
              accidents to its staff, in order to obtain reimbursements of the sums paid to its staff during
              periods of unfitness for work.
                         C. MATTERS RELATING TO EFFICIENT FINANCIAL ADMINISTRATION
              COMMISSION
              Need for better administration of the computing centre
              (No 75 in the Report)
              The Council considers, like the Audit Board, that the administration of the computing centre
              should be based on a work survey and a breakdown of the time and cost involved in each
              large-scale programme. It notes the measures adopted by the Commission in the interim in
              order to make these surveys.