CELEX: 51987PC0400
Language: en
Date: 1987-07-24
Title: SECOND 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 (submitted by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 400
Vol. 1987/0215
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
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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
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                  COM(87 ) 400 final
                                                  Brussels , 24 July 1987
                  SECOND 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
                    ( submitted by the Commission )
 C0MC87 ) 400 final
 ---pagebreak---                                                                                  L^°°
                                  EXPLANATORY MEMORANDUM
Proposal for the amendment of the Financial Regulation of 21 December 1977 to
lay down rules to reflect the objectivesi presented By the Commission Tn
C0M(87 ) 1 00 and 101
In C0M(87 ) 100 and 101      the Commission     set before the Council and Parliament
the objectives it will be aiming at in order to impose tighter budgetary
management ,     the essential condition which must be fulfilled before the
proposed decision on new own resources can be put into effect .
It will be recalled that this tighter budgetary management focuses essentially
on the following three points :
( a ) improvement in the conditions for establishing the budget ( framework of
multiannual forecasts ,         greater objectivity to avoid any overbudgeting ,
stricter application of the principle of annuality , improvement of schedules ,
etc .);
< b ) closer monitoring of execution ( stricter surveillance ,          elimination of
unused commitments ,        more regular information ,       constant   check on the
cost-effectiveness of the various operations , etc .);
( c ) amendment of the financial rules to provide the              necessary  framework
within which these objectives can be attained .
It    should   be  stressed    that  the   need    for this  revision  was   explicitly
recognized by the European Council           ( 29 and 30 June 1987 ).  Point 8 of its
conclusions states :
        " for expenditure as a whole ,            budget management rules must be
          strengthened ,    in particular through a reform of the Financial
          Régulation ."
The appropriate amendments must therefore be made to the Financial Regulation
in order to provide the technical base essential for the attainment of these
objectives .      Without this general revision of the Financial Regulation
budgetary discipline cannot be imposed in practice and the everyday management
of the budget cannot be improved .
The Commission also feels that the institutions concerned - in particular the
Council , which is      the legislative authority - must set themselves a timetable
for completing the      general revision of the Financial Regulation which fits in
with the timetable      set by the European Council for the other components of the
current reforms of      Community finance (new own resources , budgetary discipline ,
cohesion of structural Funds ).
 ---pagebreak---                                            - 2 -
The revision of the Financial Regulation can be summarized as follows :
A.     SPECIFIC CHANGES DERIVING EXPLICITLY FROM C0M(87 ) 100 AND 101
There are five changes of this type :
1.     Strengthening of the principle of annuality
 (a )   Carryovers . np_longer^to be a ut omatic
It has been found that with the existing rules large volumes of both
commitment appropriations and payment appropriations ( differentiated ) are
carried over at the end of each year .          The present rules provide that unused
appropriations at the end of year n automatically remain available until the
end of year n + 1 .
It is therefore proposed that in future the carryover should no longer be
automatic .      The new principle is that commitment appropriations and payment
appropriations not used at the end of the year will lapse ,                         unless the
Commission decides - not later than 15 February of n + 1 - to carry them over
after carefully considering the reasons for doing so . The budgetary authority
will be informed immediately .
(b)     Restoration    of   certain ._appropriations _f o 1 l ow i ng  c a nee 1 1 a t i on _of
        commitments
Under the       present rules ,   when ERDF and EAGGF Guidance commitments are
cancelled ,      the corresponding appropriations become available again . In the
case of the ERDF this is automatic and in the case of EAGGF Guidance it                    is at
the Commission 's discretion .
It is now proposed that the automatic arrangement be discontinued ( ERDF ) and ,
that the arrangements be updated and made uniform for the entire budget
( differentiated appropriations ).         When commitments are cancelled ,                     the
appropriations involved will , in principle , no longer be restored , unless the
Commission - by way of exception and with proper justification - decides ,
before 15 February of each year in parallel with the procedure referred to at
 ( a ) above , to keep them in existence . The budgetary authority will be informed
at the same time .
                                                                         •ft    “ft         ’fc
Appropriate amendments will have to be made to Articles 1 ,           7,     25      and 73      of
the Financial Regulation .
*Numbering proposed by the Commission in C0M(84) 123 final of 9 March 1984
   ( Proposal for the general revision of Financial Regulation ).
 ---pagebreak---                                          - 3 -
2.   Introduction of an overall reserve
With the objectives it announced in C0M(87 ) 100 and 101 the Commission felt
that   in  future   it   would   have  to  have   a  specific   overall  reserve to
counterbalance the tighter line it will be taking in determining the level of
budget appropriations .
The Commission 's intention with this proposal is to adopt an extremely strict
and parsimonious approach to forecasting and budgeting , provided however that
an overall reserve , of suitable size , is available to be drawn upon in case of
need .
As this overall reserve is not the same as the traditional reserves already
provided for by the present rules ( Article 15(4 ) of the Financial Regulation
of 21 December 1977 : provisional appropriations and contingency reserve ), the
appropriate amendment is therefore proposed .
3.   Changes   to the    special  provisions   applicable  to  the  EAGGF Guarantee
     Section
The Commission has proposed an amendment to the existing arrangements            to
replace the present system of advances by a system of reimbursements .
A proposal ( C0M(87 ) 212 final of 30 April 1987 )        based on   Article 43 EEC
covering     the    substance     of    this    planned    change    ( revision  of
Regulation No 729 / 70 ) has already been presented .
The amendments to the Financial Regulation - based on Article 209 EEC - which
are necessary if the change in the system resulting from the amendment of
Regulation No 729 / 70 is to be operational are included here .
The following points should be-made concerning the changes to the Financial
Regulation :
 ---pagebreak---                                         - 4 -
 Ca )  As regards substance
The changeover     in the system and   the requirements    of budgetary discipline
involve the following amendments :
- the system of " global advances "     is dropped and replaced     by a   system of
ex-post reimbursements ;
- it will therefore no longer be necessary to book expenditure in global
terms ;     when the reimbursements are made expenditure will be booked item by
item ;
- this means that reimbursements will be possible only if appropriations are
available for each item , an essential condition if budgetary          monitoring of
expenditure is to be improved .     If appropriations are short ,      the necessary
transfer procedure will first have to be initiated . Transfers        will therefore
be " authorizing " transfers ( and not " regularizing " transfers as  in the past );
- the provisional twelfths arrangements will then apply in the conventional
way in this area too ( as " advances " = " commitments " will have been stopped ,
there will no longer be three twelfths automatically available at the
beginning of the year ). If necessary , the budgetary authority will have to be
asked to supply additional twelfths as provided in Article 8 of the Financial
Regulation .
(b)    As regards procedure
                                                                                 1
The amendment is incorporated into the text of the 1984 " amended proposal " in
line with the requests of Parliament and the Court of Auditors on certain
points ( concerning clearance ).
T
  C0M(84 ) 123 final of 9 March 1984 .
 ---pagebreak---                                                  - 5 -
4.    Changes to certain provisions relating to own resources
                                 1
A   number    of        articles     of   the   Financial    Regulation   contain   provisions
concerning_own resources .            These are not ,      however ,  of any real legislative
importance^ but are mainly passing references and statements .
Appropriate drafting changes will have to be made to these provisions in due
course ,    i.e. when it is known what changes have been made to the basic
instruments on new own resources .
5.    Extension of the rôle of the ECU
C0M(87) 100 and 101 fit into the new context created by the Single Act ,
Article 20 of which adds an Article 120 A to the EEC Treaty officially
reconizing the ECU and advocating its development .
The    Commission         therefore     considers    itself     justified   in  proposing    in
Article 11 -5 of the Financial Regulation the principle - except where specific
sectoral regulations demand otherwise - of generalized application of the ECU ,
not merely as an accounting instrument ( which it has always been ), but also as
an instrument for expressing the Community 's financial rights and obligations
and as an instrument of " settlement "                  ( payment )  in  connection  with   the
execution of the general budget .
 'Articles 6, 17, 20, 30, 32 and 34 (numbering in C0M(84) 123 final ).
  The basic instruments for own resources are :
  - the
    the basic
         basic decision
                   decision of  of 77 May
                                      May 1985
                                           1985        )    All these instruments will
                                                       )    have to be revised on the
  - the implementing Regulations ( 2891 / 77           )    basis of the Commission 's
     and 2892
     and  2892 // 77
                  77 ))                                )    new proposals
 ^Numbering in C0M(84) 123 final .
 ---pagebreak---                                        - 6 -
B.   SPECIFIC CHANGES CONNECTED WITH THE PRELIMINARY DRAFT BUDGET FOR 1988
When presenting the preliminary draft budget for 1988 the Commission proposed
 CC0MC87 ) 284 final of 25 June 1987 ) a number of specific changes to the
structure of the budget ( addition of an Annex II to Section III to accommodate
and isolate expenditure on staff employed outside the             Community and
introduction of a Section VI to isolate interinstitutional expenditure ).
The Commission stands by these proposals , whatever decision may be taken on
them during the procedure for the establishment of the 1988 budget .
C.   GENERAL REVISION OF THE FINANCIAL REGULATION
Article 107 of the Financial Regulation of 21 December 1977 specifically
states that the Regulation should have been revised after three years . It had
quite rightly been foreseen that the Financial Regulation needs to be adjusted
regularly to changing requirements as regards the content of the budget ( new
policies ) and the conditions of budgetary execution and financial management .
                                                               1
The Commission proposed a general revision in December 1980 ;    after the Court
of Auditors (May 1981 ) and Parliament ( September 1983) ha<£ delivered their
opinions ,    the Commission presented an amended proposal ^     in spring 1984
incorporating most of the points made by the Court of Auditors and Parliament
in their opinions .    It should be stressed that most of the articles of the
present Financial Regulation are out of date : this is easily demonstrated by
the fact that the 1984 amended proposal left only 34 out of 120 articles
unchanged ( 72 articles were amended and 22 new ones were introduced to satisfy
new requirements ).
lc0M(80) 760 final of 12 December 1980
  tOM(84 ) 123 final of 9 March 1984 .
 ---pagebreak---                                        - 7 -
It must be emphasized that apart from the articles concerned by the specific
changes discussed at A and B above , the 1984 proposal is upheld in full .
Although the Council , under various presidencies , has devoted a certain amount
of time to these proposals , it has not managed to take the action that this
important subject requires .
The Commission - re-echoing the repeated calls made by the other institutions
with a close interest    ( Parliament and Court of Auditors ) - must once again
appeal to the Council to take the steps , in particular as regards its internal
organization , which will enable it to take the necessary decisions .
The the new context created by the objectives set in C0M(87 ) 100 and 101 , has
made it absolutely essential to conduct an overall revision of the Financial
Regulation , which is the basic instrument setting out the arrangements for
establishing and executing the budget :       a piecemeal approach – with the
revision limited to certain sectoral provisions - would not satisfy the
overall , imperative demands .
 ---pagebreak---                                    - 8 -
                      SECOND AMENDMENT OF THE PROPOSAL
               FOR A COUNCIL REGULATION ( ECSC , EEC , EURTAOM )
          amending the Financial Regulation of 21 December 1977
     applicable to the general budget of the European Communities
 1.    The following three recitals are added after the fourth recital
 " Whereas the Financial Regulation needs to be amended in the light of the
measures to be taken to make a success of the Single Act as regards
tighter budgetary discipline and greater transparency of budget
appropriations ,     in particular   by reinforcing the principle of annuality .
Whereas the Financial Regulation states that the budget shall be drawn
up in ECU , that the amounts shall be kept in ECU and that the revenue and
expenditure account and the balance sheet shall be presented in ECU ;
whereas the principle of expressing and implementing the Community 's
financial rights and obligations in ECU should therefore be established .
Whereas the Financial Regulation must reflect the changeover from the
system of advances for the EAGGF Guarantee Section to a system of
reimbursements to take account of the amendments made to
Regulation ( EEC ) No 729 / 70 of 21 April 1970 ."
2.     Article 1(4 ) of the amended proposal :   the following paragraph 4a
       is added .
" 4a .   The legal commitments entered into for measures extending over
         more than one financial year shall contain a time limit for
         implementation which must be specified to the recipient in due form
         when the aid is granted ."
   0J C 97 , 9.4.1984
2 0J L 94, 28.4.1970, p. 26 .
 ---pagebreak---                                       - 9 -
3.    Article 7 of the amended proposal :   Paragraphs 2 , 3 , 4 , 6 , 7 and 8
      are amended as follows :
" 2 . In the case of budget headings where a distinction is made between
commitment appropriations and payment appropriations , commitment
appropriations and payment appropriations which have not been used at
the end of the financial year for which they were entered may , by
decision of the Commission taken not later than 15 February , be carried
over to the next financial year only .
The Commission shall inform the budgetary authority of the decision taken
and state the reasons for carrying over the appropriations .
3 . In the case of appropriations which were entered in the budget
chapters containing 'provisional appropriations' and which remain
available at the close of the financial year :
( a ) appropriations in respect of staff and administrative expenditure
      ( Titles 1 and 2 ) may not be carried over ;
( b ) appropriations in respect of other expenditure may be carried over to
      the next financial year only .
4 . In the case of appropriations on which a decision to carry over may be
taken under paragraph 1(b ) above , the Commission shall submit to the
budgetary authority , not later than 15 February , the duly substantiated
requests to carry over appropriations made by Parliament , the Council ,
the Court of Justice , the Court of Auditors and by the Commission itself .
The Council shall consult Parliament and , acting by qualified majority ,
shall decide on the requests to carry over appropriations in respect of
expenditure necessarily resulting from the Treaties or acts adopted in
accordance therewith .
Parliament shall consult the Council and act on the requests to carry over
appropriations in respect of expenditure other than that necessarily
resulting from the Treaties or acts adopted in accordance therewith .
If no decision is taken by the budgetary authority within six weeks , the
requests to carry over appropriations shall be deemed to have been approved .
 ---pagebreak---                                          10 -
 6.    The following appropriations shall lapse at the end of the year :
 ( a ) appropriations from the previous financial year :
       - appropriations carried over by decision of the budgetary authority
         under paragraph 1(b ) above which have been neither committed nor
         paid ;
       - appropriations carried over automatically which have not been paid ;
       - commitment appropriations and payment appropriations carried over
         by the Commission under paragraph 2 above and remaining unused at
         the end of the financial year ;
 ( b ) appropriations of the financial year which have not been carried
       over .
7 . When commitments in budget headings where there is a distinction
between commitment appropriations and payment appropriations are cancelled
in any financial year after that in which the commitment appropriations
were entered in the budget , the appropriations concerned may be made
available again and recommitted .
At the beginning of each financial year , the Commission shall therefore
examine the cancellations which have taken place in the previous financial
year and assess , in the light of requirements , the need for making the
appropriations available again .
The Commission shall take this decision by 15 February of each financial
year :    it shall inform the budgetary authority of the decision taken and
state the reasons for maintaining these appropriations .
8 . The revenue and expenditure account shall show the automatic carryovers ,
the appropriations carried over by decision of the budgetary authority ,
those carried over by decision of the Commission and the appropriations
made available again by the decision of the Commission after commitments
have been cancelled ."
 ---pagebreak---                                         - 11 -
4.   Article 8 of the amended proposal :      paragraph 4 is deleted .
5.   Article 9 of the amended proposal : the final subparagraph of
     paragraph 2(a ) is deleted .
6.   Article 11 of the amended proposal : this article is replaced by the
     following :
"1 .  The budget shall be drawn up in ECUs .
2 . The ECU is the sum of specified amounts of the currencies of the
Member States as set out in Council Regulation ( EEC ) No 3180 / 78 of
18 December 1978 changing the value of the unit of account used by the
European Monetary Cooperation Fund.^' ^
Any change in the composition of the ECU decided on in accordance with
Regulation ( EEC ) No 3180 / 78 , shall automatically apply to this provision
The value of the ECU in a given currency shall be equal to the sum of
the equivalents in that currency of the amounts of the currencies which
make up the ECU .
3 . The financial rights and obligations of the Communities shall be
expressed and implemented in ECU .
4 . When the principle set out in the third paragraph cannot be complied
with because of special derogations arising from the application of
sectoral rules governing debts or expenditure , any conversion between
the ECU and a national currency shall be effected in accordance with
the special provisions referred to in Article 123 ."
1 0J No L 379, 30.12.1978, p. 1 , as last amended by Council Regulation
-( EEC ) No 2626 / 84 of 15 September 1984 ( 0J No L 247 , 16.9.1984 .
ZThe following amounts applied when this Regulation entered into force :
  -  German marks           0.719
  -  Pounds sterling        0.0878
  -  French francs        1.31
  -  Italian lira       140
  -  Dutch guilders         0.256
  -  Belgian francs         3.71
  -  Luxembourg francs      0.14
  -  Danish kroner          0.219
  -  Irish pounds           0.00871
  -  Greek drachmas         1.15
 ---pagebreak---                                          12 -
7.    Article 19 of the amended proposai :
 (a)   Paragraph 4 is replaced by the following :
" 4 . Each section of the budget containing appropriations for administrative
expenditure must include a chapter for provisional appropriations and
a " contingency reserve " chapter . The appropriations entered in these
chapters may be used only by means of transfer in accordance with the
procedure laid down in Article 25 ."
(b)    The following paragraph 4a is added :
" 4a Each part of the budget containing operating appropriations must
include a chapter for provisional appropriations and , in a separate section ,
an overall reserve for meeting any requirements which may arise as a
result of the strict approach adopted when determining the initial
allocation .
The appropriations entered in the overall reserve may be used only by
means of transfer in accordance with the procedure laid down in
Article 25 ."
8.    Article 25 of the amended proposal :
Paragraph 8 is replaced by the following :
"8.    The appropriations which may be transferred shall be as follows :
(a)    non-differentiated appropriations for the current financial year ,
(b)    non-differentiated appropriations carried over under Article 7(1 ) ( b ),
(c)    commitment appropriations for the current financial year ,
(d)    commitment appropriations carried over from the preceding financial
       year under Article 7(2 ),
 ---pagebreak---                                         - 13 -
  (e)   payment appropriations ( differentiated ) for the current financial
        year ,
  (f)   payment appropriations ( differentiated ) carried over under
        Article 7(2 )
    The transfers of carryovers under ( b ) must be proposed at the same
  time as the request for a carryover is submitted to the budgetary
  authority .
  The transfers of carryovers under ( d ) and ( f ) must be proposed at
  the same time as the budgetary authority is informed of the Commission 's
  decision to carry over these appropriations .
  These proposals for transfers must be duly substantiated .
 9.   Article 78 of the amended proposal :
 (a)   The last indent of paragraph 2 is replaced by the following :
 " - appropriations carried over under Article 7 ."
 (b)   The fourth indent of paragraph 3 is replaced by the following :
 " - commitment appropriations carried over under Articles 7 and 92(4 )."
 (c)   The first indent of paragraph 4 is replaced by the following :
 " - the amount of appropriations carried over , a distinction being made
      between commitment appropriations , payment appropriations and
      non-dif ferentiated appropriations ."
10 .   Article 97 of the amended proposal :
The second paragraph of this article is replaced by the following :
" In accordance with Article 4(2 ) of this Regulation , the Member States
shall place the necessary appropriations for these operations at the
disposal of the designated authorities and bodies ."
11.    Article 98 of the amended proposal :
This article is replaced by the following :
" 1 . Expenditure effected by authorities and bodies under Article 4 of
Regulation ( EEC ) No 729 / 70 and reimbursed to the Member States by the
Commission under Article 5a(1 ) of the same regulation shall be booked
to the accounts of a given financial year on the basis of the reimbursements
made by the Commission during that financial year .
2 . The reimbursement of expenditure incurred by the Member States and
the detailed booking of that expenditure as commitments and payments
to the relevant budget headings shall be carried out after examination
of the statements sent in by the Member States in accordance with the
provisions laid down pursuant to Article 5(3 ) of Regulation No 729 / 70 »
 ---pagebreak---                                       14 -
3 . Paragraph 1 and 2 shall apply without prejudice to the clearance of
accounts provided for in Article 5(2 ) of Regulation ( EEC ) No 729 / 70 ."
12 .  Article 99 of the amended proposai :
This article is deleted .
13 .  Article 100 of the amended proposal :
This article is deleted .
14 .  Article 101 of the amended proposal :
(a)   In the first subparagraph of paragraph 1 " Article 5(2 ) ( b )" is replaced
      by " Article 5(2 )".
(b)   In the final subparagraph of paragraph 1 , footnote ( 1 ) is deleted .
(c)   Paragraph 4 is replaced by the following :
" 4 . The outcome of the clearance decision , i.e. any difference which
may exist between the total expenditure booked to the accounts for a
financial year pursuant to Article 98 and the total expenditure established
by the Commission when clearing the accounts shall be booked , under a
single article , as increased or reduced expenditure for the financial
year in which the accounts are cleared . However , if the procedures
required for this purpose - transfers or a supplementary or amending
budget - cannot be completed by the end of the year , the clearance decision
shall be booked as soon as possible to the following financial year ."
15 .  Article 102 of the amended proposal :
This article is deleted .
16 .  Article 103 of the amended proposal :
This article is replaced by the following :
 ---pagebreak---                                     - 15 -
"1 . Transfers from article to article and from item to item within a
chapter shall be made by Commission decision taken no later than
31 December .
The Commission shall inform the budgetary authority of such transfers .
2 V The Commission may make proposals to the budgetary authority , in
accordance with Article 25 , for transfers of appropriations from chapter
to chapter . The Council shall take a decision by qualified majority
within 4 weeks , after consulting Parliament . If the Council does not
act within this time , the transfers of appropriations shall be deemed
to be approved .
3 . The Commission shall take decisions on transfers of appropriations
between the EAG6F Guarantee chapters and the food aid chapter , where
such transfers are made necessary by changes , in relation to the
appropriations authorized , in the parts of the expenditure chargeable
to the respective chapters .
The Commission shall inform the budgetary authority fifteen days before
making such transfers .