CELEX: 51993PC0328
Language: en
Date: 1993-07-16
Title: 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

No C 221 / 8                        Official Journal of the European Communities                                       17 . 8 . 93
                                                             II
                                                     (Preparatory Acts)
                                                COMMISSION
              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
                                                      (93 /C 221 /06)
                                                    COM(93) 328 final
                                      (Submitted by the Commision on 20 July 1993)
 THE COUNCIL OF THE EUROPEAN COMMUNITIES,                        Whereas additional time should be allowed for settling a
                                                                 series of accounting transactions after the accounts for
 Having regard to the Treaty establishing the European           the year have been closed ;
 Coal and Steel Community, and in particular Article 78h
 thereof,                                                        Whereas the administrative operation of offices and
                                                                 sub-offices within the Community is comparable to that
 Having regard to the Treaty establishing the European           of delegations outside the Community; whereas the
 Community, and in particular Article 209 thereof,               scope of Title X should be enlarged accordingly,
                                                                 HAS ADOPTED THIS REGULATION :
 Having regard to the Treaty establishing the European
 Atomic Energy Community, and in particular Article 183
 thereof,                                                                                     Article 1
                                                        J
                                                                 The financial regulation is amended as follows :
 Having regard to the proposal from the Commission,
                                                                 1 . Article 5 ( 1 ) is replaced by the following :
 Having regard to the opinion of the European                        ' 1 . Subject to Article 28a, no revenue shall be
 Parliament,                                                         collected and no expenditure effected unless credited
                                                                     to or charged against an article in the budget.'
 Having regard to the opinion of the Court of Auditors,
                                                                 2 . Article 24 is amended as follows :
Whereas conciliation has taken place in a conciliation               (a) The second paragraph is replaced by the
committee as provided in the joint declaration of the                      following :
European Parliament, the Council and the Commission
of 4 March 1975 0);                                                        'He shall carry out his duties in accordance with
                                                                          the principles laid down in Article 2 and the
Whereas provisions should be added to the financial                       provisions of Article 22 (3). He shall report to his
regulation to enhance the role of the financial controller,               institution     on   any problem      he   encounters
by guaranteeing him full access to documents or data on                   regardihg      the   management      of   Community
                                                                          finances .'
magnetic media and by specifying more explicitly the
need to secure prior approval ;                                      (b) After the fifth paragraph the following paragraph
                                                                          is inserted :
Whereas the various stages of budgetary implementation                    'All documents and information produced or
as regards amounts owing to the Community should be                       stored on a magnetic medium which the financial
specified in more detail ;
                                                                          controller considers          necessary for the
                                                                          performance of his duties shall be supplied to him
Whereas provision should be made for appropriate                          at his request by the departments concerned in the
accounting and budgetary treatment of fines ;                             institution .'
Whereas, in order to facilitate operation of imprest             3 . Article 28 is amended as follows :
accounts, the time allowed for booking expenditure in                (a) in the first subparagraph of paragraph 1 , the
the accounts should be adjusted and the arrangements                      words 'or situations' are inserted after the words
currently laid down in Article 122 should be given                        'all measures' and the words 'by a proposal from
general application ;
                                                                          the competent authorizing officer' are replaced by
                                                                          the words 'by a forward estimate by the
                                                                          competent authorizing officer of the amount
O OJ No C 89, 22 . 4. 1975, p. 1 .                                        involved' ;
 ---pagebreak--- 17 . 8 . 93                              Official Journal of the European Communities                                No C 221 /9
    (b) in the second subparagraph of paragraph 1 , the                 commitment may be entered into in respect of routine
          words 'such proposals' are replaced by the words              expenditure.'
          'such forward estimates';
                                                                   6 . Article 38 is amended as follows :
    (c) the introductory sentences of the third
          subparagraph of paragraph 1 are replaced by the               (a) in the first paragraph the following point (a) is
          following :                                                       inserted :
          'They shall mention, in particular, the type of                   '(a) the proposal for commitment has been
          revenue and the budget item to which it is to be                        presented     in    compliance      with      the
          booked and, if possible, the estimated amount and                       requirements of Article 36 ( 1 );'
          the description of the debtor. The purpose of the             (b) points (a), (b), (c) and (d) of the first paragraph
          approval of the financial controller shall be to                  become points (b), (c), (d) and (e) respectively.
          establish that :';
                                                                    7 . Article 54 is amended as follows :
    (d) in point (b) of the third subparagraph of
          paragraph 1 , the word 'proposal' is replaced by              (a) the present paragraph is numbered paragraph 1 ;
          the word 'forward estimate';
                                                                        (b) the following paragraph is added :
    (e) the fourth subparagraph of paragraph 1 is
          deleted ;                                                         '2 . Expenditure involving payments made not
                                                                            later than 31 December under the imprest
    (f) in the first subparagraph of paragraph 2 the                         accounts may be booked to the accounts for that
          words 'such recovery orders' are replaced by the                  year up to 15 February of the following year. '
          words 'such debts';
                                                                    8 . Article 72 is amended as follows :
    (g) the following subparagraph is inserted after the
          first subparagraph of paragraph 2 :                           (a) the present paragraph is numbered paragraph 1 ;
           'Provisional establishments may be made for                  (b) the following paragraph is added :
           certain routine revenue items in accordance with
          the implementing measures provided for in Article                  '2 . Any operation after the closure of the
           126 .'                                                            accounts for the financial year which, without
                                                                             affecting the Community's financial position, is
4. The following Article is inserted :                                       necessary for a full and true and fair presentation
                                                                             of the financial statements, may be implemented
     'Article 28a
                                                                             and approved by the financial controller up to 31
    Revenue received by way of fines, periodic penalty                       March of the following year.'
    payments and other penalties imposed by the                     9 . Title X is amended as follows :
    Commission on the basis of the relevant rules may, as
    long as the decisions imposing them may be annulled                 (a) the heading is replaced by the following :
    by the Court of Justice, be entered provisionally on a
    suspense account.                                                        'Special provisions applicable to the management
                                                                             of appropriations relating to staff serving in offices
    The appropriate adjustment shall be made :                               and sub-offices in the Community and in dele­
                                                                             gations outside the Community and to their
    — if no appeal is lodged, as soon as the time allowed                    administration' ;
          for appeal has expired,
                                                                        (b) Article 122 is deleted.
    — if an appeal is lodged, as soon as the Court of
         Justice has given final judgment.'                                                    Article 2
5 . Article 36 ( 1 ) is replaced by the following :                 This Regulation shall enter into force on the third day
                                                                    following its publication in the Official Journal of the
    'In respect of any measure which may give rise to               European Communities.
    expenditure chargeable to the budget, the authorizing
    officer must draw up a proposal for commitment and              It shall apply from ...
    the institution may not enter into any legally binding
    commitment with third parties until the financial               This Regulation shall be binding in its entirety and
    controller has given approval. A provisional                    directly applicable in all Member States .