CELEX: 51977PC0352
Language: en
Date: 1977-07-14
Title: Amended Proposal under Article 149 of the EEC Treaty and Article 119 of the Euratom Treaty, for Title VII (Special provisions applicable to research and investment appropriations) of the Council Regulation (ECSC, ESC, Euratom) amending the Financial Regulation of 25 April 1973 applicable to the Budget of the European Communities (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (77) 352
Vol. 1977/0117
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983
concernant l'ouverture au public des archives historiques de la Communauté économique
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983,
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003
(JO L 243 du 27.9.2003, p. 1), ce dossier est ouvert au public. Le cas échéant, les documents
classifiés présents dans ce dossier ont été déclassifiés conformément à l'article 5 dudit
règlement.
In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
amended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243,
27.9.2003, p. 1), this file is open to the public. Where necessary, classified documents in this
file have been declassified in conformity with Article 5 of the aforementioned regulation.
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft und der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983,
S. 1), geändert durch die Verordnung (EG, Euratom) Nr. 1700/2003 vom 22. September 2003
(ABI. L 243 vom 27.9.2003, S. 1), ist diese Datei der Öffentlichkeit zugänglich. Soweit
erforderlich, wurden die Verschlusssachen in dieser Datei in Übereinstimmung mit Artikel 5
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 ---pagebreak---     /
 COMMISSION OF THE EUROPEAN COMMUNITIES
                                                             COM(77)352 final.
                                                                              \
                                                             Brussels , 14 July 1977
                                  Amended Proposal
                       under Article 149 of the EEC Treaty
                 = and Article 119 of the Euratom Treaty , for
             Title VII (Special provisions applicable to research
                  and investment appropriations ) of the Council
                  Regulation (ECSC , ESC, Euratom) amending the - •
             - Financial Regulation of 25 April 1973 applicable
                   to the Budget of the European Communities
                        ( submitted to the Council by the Commission)
CCM(77) 352 final
 ---pagebreak---                                    I
                                ν
                           EXPLANATORY MEMORANDUM
1 . At its sitting of 7 Jnly» Parliament adopted a Resolution
embodying its opinion on the amended proposal presented to the
Council by the - Commission on 15 April conoerning a Regulation
amending Title VII (Special provisions applicable to researoh and
investment appropriations) of the Financial Regulation of 25 April 1973 •
In its opinion Parliament suggests a number of changes to the
Commission's proposal .
2*  The Commission has no objections of principle to the amendments
proposed by Parliament , sinoe they are in faot such as to improve
the initial proposal in a- number of points .     The Commission therefore
feels that these amendments should be adopted, subjeot to a number
of changes of form to make them even clearer*
                                                                           «
3 - The ..Commission, also, considers it now appropriate to bring up to
date the expenditure ceilings foreseen in Article 101 before the
change oYer. from.IJA to JSUA.
    5
 ---pagebreak---                   Amended Proposal
       ' under Article 149 of the EEC Treaty
     and Article 119 of the Euratom Treaty , for
Title VII (Speoial provisions applicable to research
    and investment appropriations ) of the Counoil
    Regulation (ECSC , EEC, Euratom) amending the
. Finanoial Regulation of 25 April 1973 applicable
     to the Budget of the European Communities
 ---pagebreak---                                 TITLE VII
                                  «
                   SPECIAL PROVISIONS APPLICABLE TO THE
                   RESEARCH AND INVESTMENT APPROPRIATIONS
                              Article 93
 The provisions of Titles I to VI and XI shall apply to the research and
•investment appropriations set out in the special chapter provided for
 in Article 94 , and to the financial schemes referred to in Article 97 *
 save as otherwise provided in this Title or where they are incompatible
 with the special provisions of this Title .                              –
                              Article 94
 The appropriations relating to research and investment shall be entered in
 a special . chapter in the section of the Budget relating to the Commission .
                                    »*
 This special chapter shall in particular contain appropriations intended to
 finance the implementation of :
  (a) direct action projects ;
  (b ) indirect action projects t
  (o ) coordinated action projects .
 Direct action projects are research programmes carried out by the four
 Joint Research Centres and are in principle financed entirely from the
 General Budget of the European Communities .
 Indirect action projects are programmes carried out by national bodies
 under contract and partly financed from the General Budget of the European
 Communities .
                                                       «
                                                                 «
 Coordinated action projects cover the work undertaken by the Community to
 coordinate the individual research projects carried out in the Member
 States , in respect of which the administrative expenditure alone is
 financed from the General Budget of the European Communities .
             6
 ---pagebreak---                                      - 2 -
                                 Article 95
1 * An overall allocation covering several years (hereinafter called
"tranche") which shall be fixed provisionally and may be altered in each
annual bud-get shall be made for all direct , indirect and coordinated
action projects .
For direct , indirect and coordinated action projects the tranche constitutes
in budgetary terms the total allocation provided for each programme ,
taking into account any financial reserves , except where the direct ,
indirect or coordinated action project comprises several specific stages
each forming a self-contained whole .
2.  Amounts authorized annually in the budget to cover research and
investment expenditure shall comprise appropriations for commitment and
appropriations for payment .
3.  The appropriations for commitment are intended to enable the Commission
to meet all the legal obligations which it may contract .
They constitute the upper limit' of expenditure to which the Commission may
commit itself during the financial year in question for the implementation
of the operations to which the expenditure relates .   They shall remain
valid until they are cancelled under the budgetary procedure .
4»  The appropriations for payment represent the upper limit of expenditure
which may be paid or authorized for payment during each financial year to
cover commitments entered into during the current year or earlier financial
years .
Those appropriations for payment corresponding to appropriations for commitment
shall be carried forward until cancelled under the budgetax*y procedure .
                                Article 96
The nomenclature of the special chapter provided for in Article 94 shall be
based , as regards the description of the articles and items , on the purpose *
of the expenditure resulting from carrying out research objectives ,
coordinated action projects or other activities referred to in Article 94 •
 ---pagebreak---                                   - 3 -
Within the items , expenditure shall bo classified according to its
nature into sub-items .
                                  Article 97
1 . In addition to the documents referred to in Article 12 , financial
schemes shall he drawn up to support the Preliminary Draft Budget . These
financial sohemea , amended if necessary in accordance with the Budget ,
 shall he used for management of the appropriations entered under the
 special chapter provided for in Article 94 .
2.    The financial schemes shall comprise :
 (a) Part I containing the appropriations for oarxying out each
research objective , each coordinated action project and each other activity ,
including work on behalf of third parties , as entered in the artioles and
items .in its speei-al -chapter provided for in Article 94 * The nomenclature
of Part I shall be drawn up in accordance with the provisions of
 Article 96 ;
.(b ) Part II containing, in the form of appropriations accounts , the
 appropriations corresponding to the instruments of implementation for the
 research objectives , coordinated action projects and other activities .
                                      Ο  .·                          .
For example , such instruments may include :       .. ....
- the scientific divisions
– the général services
– the scientific and technical services .
 (o ) Part III containing the accounts showing expenditure on staff.
For the management purposes , the sub-items may be subdivided into categories
and headings in the three sections of the financial schemes .
 3.   An appropriation account shall be provided for each instrument of
implementation . Each appropriation account shall show the appropriations
entered in the different articles and items in Part I specifically for the
use of the corresponding instrument of implementation . Within the appropriation
              6
 ---pagebreak---                                       - 4-
  accounts and the accounts referred to in point (c ) of paragraph 2 above
  the appropriations shall be classified according to their nature .
  4*   ®ie charges to the acoounts showing staff expenditure shall not
  exceed the amounts    made available in Part I of the financial schemes .
  The charges to the appropriation accounts shall not exceed the amount of
  the appropriations entered in the articles and items in Part I of the
. financial schemes . However , in the case of transfers or of additional
  amounts made available as a result of supplementary receipts from third
  parties , expenditure may be increased accordingly :
  – for commitments , up to the amount of the repayments provided for
   ' in the contracts concluded with requesting third parties ,
  - for payments , up to the amount of the entitlements for such
     repayments .
  5 . Hie charges booked to the staff expenditure accounts shall be allocated
  monthly to the first and second parts of each financial scheme .
  The charges booked to the . appropriation accounts shall be allocated
 monthly to the objectives , coodinated actioh projects and other activities
  in the first 'part of each financial schemei according to the relevant share
 of the work. done . by the instruments .
 Such bookings shall be transmitted to the Financial Controller for .
 approval , and then to the Accounting Officer .
 lhe charges booked to objectives , coordinated action projects and other
 activities . in the first part of each financial scheme shall be allocated
 monthly in the Budget to the articles and items in the special chapter
 provided for in Article 94 , by the issue of a proposal for commitment
 and of payment orders which shall be transmitted to the Financial Controller
 for approval and then to the Accounting Officer .
            6
 ---pagebreak---                                   Article 98
The special chapter provided for in' Article 94 shall include a
provisional schedule of commitments and payments drawn up for each
artiole and item showing, for each tranche, the timetable for
utilization of the corresponding appropriations for commitment and
for payment ; the schedule shall "be reviewed annually.
                                  Article 99
 If, at the "beginning of a financial year, the Budget has not yet
been finally adopted, expenditure shall be effected as follows :..
              *                                                             ·<·
 1.     ( a) Payments may be affected monthly in respect of any article
                or item in the special " chapter provided for in Article 94t
                up to an amount not exceeding one–twelfth of the annual
                estimates shown for that financial year in the schedule of
                amounts and due dates for payment in respect of the
     ... _  .--estimated appropriations for commitment .
        (b ) Commitments may be effected up to am amount hot exceeding
                one-fourth of each appropriation shown in the schedule
                of due dates for the estimated commitments for the
                financial year "c one ern'ed, increased by one-twelfth for
                each month, elap'sed, • provided that they do not exceed the
                amount provided for in the Draft Budget , or in the -absence
                thereof, in the Preliminary Draft Budget .
 2.     However, in the absence of a schedule of commitments and payments
 for . the financial year in question, the operations referred to above
 may be effected up to an amount not exceeding the appropriations
 entered in the Draft Budget , or in the absence thereof, of the
 Preliminary Draft Budget for the financial year in question, provided
that such measure does not each month make available to the Commission
– in respect of payments ," total appropriations exceeding- one-twelfth
    of the total of thos'ft entered in the Budget for the preceding
    financial year,
– m respect of commitments , total appropriations exceeding one–fourth
    of ^he total appropriations entered in the BUdget for the preceding
_ financial year, increased by one-twelfth for each month elapsed.
 ---pagebreak---                                  - 6 -
                             Article 100
1.  Every decision relating to transfers shall be subject to prior
approval by the Financial Controller, who shall certify that the funds
are available and that these operations are in order and in accordance
with the provisions in force .
2.  However , if the Financial Controller considers that he cannot
ascertain in advance the effects of such transfers on the financial
balanoe of the appropriation accounts of the financial scheme , he
shall confine himself to delivering an opinion.
                                                                    •m
In that case , and m so far as he xs empowered, the authorizing
officer may on his sole responsibility effect the transfer , provided
that he makes available each month to the Financial Controller all
appropriate information enabling an assessment to be made of the
financial effects of such transfers .
if as a result of such information the Financial Controller finds that
a financial imbalance has occurred in any appropriation account , he
shall inform the authorizing officer thereof .
3.  Adjustments between categories of the account showing staff
expenditure and within the specific appropriations in the appropriation
accounts shall be communicated to the Financial Controller for
information.   • .        •'   "
                                                                     •
4*  In order to enable the last charges to be booked, transfers may
be made even after the end of the financial year ..
                             Article 101
1,  Notwithstanding Article 21 ( l ), the appropriations entered in the
speoial chapter provided for in Article 94 shall be classified into
articles and items according to the purpose of - the expenditure and into
sub–items according to their nature .
2.  Notwithstanding Article 2l(3)(b ), the Commission may transfer
appropriations between the items in the chapter provided for in
Article 94*
     6
 ---pagebreak---                                        7
3.    notwithstanding Article 21 ( 4) » the Commission may, within the limits
and in the conditions fixed at the final adoption of the Budget . make
transfers of appropriations between articles and items in the chapter
provided for in Article 94> which shall be specified.
4.    Notwithstanding Article 21(5 )» the prohibitions of transfers
referred to therein shall not be applicable to items of expenditure
classified acoording to their nature, within the meaning of Article 96.
5.    Notwithstanding point ( a) of Article 60, a contract for scientific
and technical supplies may be let by private treaty where the amount
does not exceed 3O 000 units of account , without prejudice to those
cases where private treaties are allowed under Article 60(b ), ( c ) and
( d) and without prejudice to the general obligation to invite competitive
tenders as far as possible and by all suitable means , from those capable
of Biipplying .the , goods and' services required by the contract .
6.    Notwithstanding Article 62, the following shall be submitted
before the decision of the authorizing officer, for the opinion of a
purchases and contracts advisory committee, whose composition and
functioning shall be settled by the measures of implementation envisaged
in Article 118 :
    ( a) contracts of a scientific or.' technical nature, for sums
         exceeding 150 000 units, of account , and the acquisition
         of immovable property;
    (b ) contracts for supplies and equipment of a nature other than
         scientific or technical , for sums exceeding 30 000 units of
         account ;
    ( 0) contracts for supplies and equipment of' a nature other
         than scientific--. or technical for sums exceeding 1 0 000 units
         of account , to vdiich points ( c ), ( d) and ( e ) of Article 60
         apply.
      6
 ---pagebreak--- 7.  Not withstanding the provisions of the first subparagraph of
Article 68 , scientific and. technical equipment may be sold, without
first being advertised, following a decision taken by the
authorizing officer after he has consulted the purohases and contracts
advisory 'committee .                                              *