CELEX: 31977D0119
Language: en
Date: 1976-06-01 00:00:00
Title: Council Decision of 1 June 1976 giving a discharge to the Commission in respect of the implementation of the budget and of the rectifying and supplementary budgets of the European Communities for the financial year 1972

11.2. 77                              Official Journal of the European Communities                             No L 41 / 1
                                                               II
                                        (Acts whose publication is not obligatory)
                                                      COUNCIL
                                                   COUNCIL DECISION
                                                        of 1 June 1976
              giving a discharge to the Commission in respect of the implementation of the budget
              and of the rectifying and supplementary budgets of the European Communities for the
                                                      financial year 1972
                                               ( 77/ 119/EEC, Euratom, ECSC)
THE COUNCIL OF THE EUROPEAN                                        Whereas two rectifying and supplementary
COMMUNITIES ,                                                      budgets (2) (3) were adopted during the financial
                                                                   year 1972, one increasing inter alia food-aid appro­
                                                                   priations for the Guarantee Section of the European
Having regard to the Treaty establishing the                       Agricultural Guidance and Guarantee Fund taking
European Coal and Steel Community, and in par­                     into account, by way of exception, for the 1972
ticular Article 78d thereof,                                       financial year, payments made up to 31 January
                                                                   1973 by the authorities and bodies referred to in
Having regard to the Treaty establishing the                       Article 4 of Council Regulation (EEC) No 729/70
European Economic Community, and in particular                     of 21 April 1970 on the financing of the common
Article 206 thereof,                                               agricultural policy (4);
Having regard to the Treaty establishing the
European Atomic Energy Community, and in par­                      Whereas the Commission made payments relating
ticular Article 180 thereof,                                       to appropriations carried over from the financial
                                                                   year 1971 (or previous financial year) from an
Having regard to the Treaty establishing a single                  appropriation of 2 414 545 074 units of account over
Council and a single Commission of the European                    and above the aforementioned appropriation
Communities, and in particular Article 20 thereof,                 amounts ;
Having regard to the accounts of revenue and ex­
penditure and the financial statements relating to
                                                                   Whereas certain appropriations available at the close
                                                                   of the financial year 1972 have been carried forward
the transactions made under the budget for the
financial year 1972,                                               to the financial year 1973 ;
Having regard to the report of the Audit Board on                  Whereas the observations and comments in the report
the accounts for the financial year 1972, to which                 of the Audit Board on the accounts for the financial
report are annexed the replies of the institutions to              year 1972 contain references to certain irregularities
the comments concerning them,                                      and mistakes ; whereas suitable action should be taken
                                                                   on this matter ;
Whereas the Council has adopted the budget of the
European Communities for the financial year
1972 H ;
                                                                   (2 ) OJ No L 240, 23 . 10. 1972, p. 1 .
                                                                   (3) OJ No L 287, 26. 12. 1972, p . 32.
(») OJ No L 202, 4 . 9 . 1972, p. 1 .                              (4) OJ No L 94, 28 . 4. 1970, p. 13 .
 ---pagebreak--- No L 41/2                         Official Journal of the European Communities                             11 . 2. 77
Whereas, however, the general implementation by              1972 was such as to entitle it to be given a discharge
the Commission of the budgets for the financial year         in respect of the implementation of these budgets,
           HAS DECIDED AS FOLLOWS :
                                                     Article 1
           The views of the Council on the observations and comments in the report of the Audit
           Board on the accounts for the financial year 1972 are as set out in Annex I.
                                                     Article 2
           1 . The Council notes that :
           (a) total payments made from appropriations for the financial year 1972 (management
               of own resources) are as follows :
                                                                                   (in units of account )
               1 . administrative and operating expenditure (Titles I to IV):
                      Commission                                      126 280 549-56
                      repayment to Member States of 10% of
                      amounts paid                                    127 042 696-70
                      European Parliament                              13 656 725-06
                      Council                                          20 195 162-56
                      Court of Justice                                  3 061 901-80     290 237 035-68
               2. research and investment expenditure                                     63 740 893-99
               3 . European Social Fund                                                   54 805 656-48
               4.  EAGGF :
                      Guarantee Section                             2 289 723 599-62
                      Guidance Section                                  5 370 816-00   2 295 094 415-62
                                                                            Total (a) 2703 878001-77
           (b) total payments made from appropriations to be financed according to an ad hoc
               scale are as follows :
               1.  EAGGF :
                      Guarantee Section                                  —
                      Guidance Section                                    870 260-44
 ---pagebreak--- 11.2. 77                       Official Journal of the European Communities                           No L 41 /3
                                                                                (in units of account)
             2 . food aid                                          18 842 681-00
             3 . measures to combat African swine fever and
                 aid to redundant workers in sulphur mines in
                 Italy                                               1 548 000.00      21 260 941-44
                                                                Total (a) + (b) 2 725 138 943-21
         (c) total appropriations carried over from the financial year 1972 to the financial year
             1973 (management of own resources) are as follows :
             1 . administrative and operating expenditure (Titles I to IV):
                 — Commission                                      12 597 287*60
                 — repayment to Member States of 10% of
                     amounts paid                                  48 639 749.34
                 — European Parliament                               1 360 808.12
                 — Council                                           3 006 760.16
                 — Court of Justice                                    438 639*76      66 043 244*98
             2. research and investment expenditure                                     12 270 079.05
             3 . European Social Fund                                                   42 692 682.66
             4.  EAGGF :
                 — Guarantee Section                                                  265 301 475*72
                 — Guidance Section                                                   169 459 184.00
             5 . food aid                                                               82 823 000.00
                                                                        Total (c)     638 589 666*41
         (d) total appropriations carried over from the financial year 1972 to the financial year
              1973 to be financed according to an ad hoc scale are as follows :
             EAGGF :
             — Guarantee Section                                  145 000 000.00
             — Guidance Section                                   200 409 885*34      345 409 885-34
                                                                 Total (c) + (d)      983 999 551*75
         2. The Council notes that the sum of the totals under ( 1 ) (a), ( b), (c) and (d ), viz :
         3 709 138 494*96 units of account, is to be covered by equivalent revenue as follows :
 ---pagebreak--- No L 41 /4                            Official Journal of the European Communities                          11.2 . 77
                                                                                      (in units of account)
           (a) in accordance with Decision 70/243/ECSC, EEC, Euratom :
                — by own resources                                     1 756 824 460*60
                — by financial contributions                           1 236 613 157-39
                — by the amount provided for the appropriations
                   carried forward from the financial year 1971
                   to the financial year 1972 and cancelled ..           268 094 981-20 3 261 532 599-19
                — by revenue connected with research and in­
                   vestment activities                                     9 493 549-36
                — by Member States' contributions to the Eura­
                   tom complementary programmes (established
                   entitlements)                                          26 953 950-40
                — by the amount of the ECSC levies allocated to
                   administrative expenditure                             18 000 000-00
                — by other miscellaneous revenue                          26 487 569-23      80 935 068-99
                                                                               Total (a) 3 342 467 668-18
           (b) by financial contributions :
                — in accordance with Article 200 ( 1 ) of the EEC
                   Treaty                                                  1 548 000-00
                — in accordance with Council Regulation No
                   130/66/EEC of 26 July 1966 on the financing
                   of the common agricultural policy (*) :
                   EAGGF :
                   — Guarantee Section                                   145 000 000-00
                   — Guidance Section                                       1 337 000-00
                — in accordance with Article 7 of Council
                   Regulation (EEC) No 728/70 of 21 April 1970
                   on additional provisions for the financing of
                   the common agricultural policy ( 2) :
                   EAGGF : Guidance Section                              199 943 145-78
                — in accordance with Article 5 of Council
                   Regulation (EEC) No 2052/69 of 17 October
                   1969 on the Community financing of expendi­
                   ture arising from the implementation of the
                   Food Aid Convention (3)                                18 842 681-00     366 670 826-78
                                                                     Total (a) and ( b) 3 709 138 494-96
           The calculation of the contribution of the Member States to the financing of the budget
           for the financial year 1972 is reproduced in Annex II.
           3 . The Council notes that the amount of payments from appropriations carried over
           from the financial year 1971 is 1 792 527 476-33 units of account.
                                                         Article 3
           The Council hereby gives a discharge to the Commission in respect of the implementation
           of the budget and of the rectifying and supplementary budgets of the European
           Communities for the financial year 1972, as shown by the following table :
           o OJ No 165 , 21 . 9 . 1966 , p . 2965 /66.
           ( 2) OJ No L 94 , 28 . 4 . 1970 , p. 9 .
           (3) OJ No L 26.3 , 21 . 10 . 1969 , p. 6.
 ---pagebreak---                                                                                                                                                                   (in units of account)
                          Amounts carried                                     Total                                   Payments made by    Balances     carried
      ments against       over from 1972                                                           Commitments at     31 December 1972
                                                                        appropriations                                                      forward from              Cancellations
                                                                                                                                                                                               11.2 . 77
      propriations         to 1973 from           Cancellations                                                              or
                                                                      for   the       financial   31 December 1972                         1972 to 1973 t1)
      ught forward         appropriations                                   year 1972                                 15 February 1973
                          brought forward
           2                     3                      4                         5                      6                   7                     8                        9
      9 428 386-40                                 1 754 119-42       372 871 875-00               357 294 844-72     291 785 035-68       66 043 244-98             15 043 594-34
                                                                                                         (2)
      6 236 003-67              —.                   866 185-86         78 143 543-00               96 548 410-84      63 740 893-99        12 270 079-05             2 132 569-96
                                                                                                                                                                                                Official
                                                       —
                                 —
          .—.                                                           97 750 000-00               85 436 310-34      54 805 656-48       42 692 682-66                 251 660-86        Journal
 043 698-82                                     252 624 220-68 2 882 190 000-00 2 555 025 075-34 2 289 723 599-02                         410 301 475-72           182 164 924-66
       819 387-44        346 144 744-56            7 451 327-00       839 551 300-00               205 704 864-78        6 241 076-44     369 869 069-34           463 441 154-22
          —                      —                13 177 000-00        102 123 000-00               49 300 666-00      18 842 681-00        82 823 000-00                457 319-00
                                                                                                                                                                                           of the European Communities
     2 527 476-33        346 144 744-56         275 872 852-96 4 372 629 718-00                   3 349 310 172-02   2 725 138 943-21     983 999 551-75           663 491 223-04
     ence between columns 6 and 7 as they include the 'carry forwards referred to m Article 6 ( 1 ) (b ) of Financial Regulation 75/y 1 / fcCbC,         fc,uratom ( UJ INO L lib, i . j
 propriations opened for the 1972 financial year and on commitment appropriations available at the close of the 1971 financial year.
     one at Brussels, 1 June 1976.
                                                                                                       For the Council
                                                                                                        The President
                                                                                                         G. THORN
                                                                                                                                                                                              No L 41 /5
 ---pagebreak--- No L 41 /6                             Official Journal of the European Communities                                  11 . 2. 77
                                                              ANNEX I
                                 VIEWS OF THE COUNCIL AS REFERRED TO IN ARTICLE 1
               1 . General comments
                   The Council asks the Commission to examine the possibility of submitting appropriate
                   proposals to deal with the substantive and procedural questions which have arisen in
                   connection with the discharge given to the Commission for the implementation of the
                   budget for the financial year 1972, particularly as regards the auditing of the accounts of
                   the EAGGF, Guarantee Section.
               2. Situation regarding the auditing procedures (No 2 of the report)
                   The Council draws the attention of the Commission to the Audit Board's comments to be
                   found in No 2 of the report and asks the Commission to take the necessary measures to
                   facilitate the normal exercise of outside control .
                                                              ANNEX II
                         CALCULATION OF THE CONTRIBUTION OF THE MEMBER STATES
                      TO THE FINANCING OF THE BUDGET FOR THE FINANCIAL YEAR 1972
1 . Establishing the appropriations to be covered in accordance with Decision 70/243/ECSC, EEC, Euratom
                                                                                                           (in units of account)
                                                                                          Appropriations
                                                   Payments made        Appropriations    carried forward
             Category of expenditure               during financial    carried forward       from 1971           Amount
                                                         year             to 1973          and cancelled
                                                                                         (to be deducted)
1 . Research"and investment expenditure             63 740 893-99       12 270 079-05          866 185-86     75 144 787-18
2. European Social Fund                             54 805 656-48       42 692 682-66            —
                                                                                                              97 498 339-14
3 . EAGGF :
    — Guarantee Section                          2 289 723 599-62      265 301 475-72   252 297 675-94    2 302 727 399-40
    — Guidance Section                               5 370 816-00      169 459 184-00                       174 830 000-00
4. — Administrative and operating
        expenditure :
        — Commission                               126 280 549-56       12 597 287-60        I 548 503-86   137 329 333-30
        — Parliament                                13 656 725-06        1 360 808-12          111 901-76     14 905 631-42
        — Council                                   20 195 162-56        3 006 760-16           72 057-96    23 129 864-76
        — Court of Justice                           3 061 901-80           438 639-76          21 655-84      3 478 885-72
    — Food aid                                           —
                                                                        82 823 000-00      13 177 000-00     69 646 000-00
5 . Refund to the Member States of 10 %
    of own resources                               127 042 696-72       48 639 749-34            —
                                                                                                            175 682 446-06
                                                 2 703 878 001-79      638 589 666-41   268 094 981-22    3 074 372 686-98
 ---pagebreak--- 11 . 2. 77                            Official Journal of the European Communities                                             No L 41 /7
                                                                                                        (in units of account)
                                             Category of revenue                                            Amount
           1 . Miscellaneous revenue relating to research and investment activi­
               ties                                                                                    9 493 549-36
           2. Other miscellaneous revenue                                                            26 487 569-23
           3. ECSC levies allocated to administrative expenditure                                    18 000 000-00
           4, Member States' contributions to Euratom complementary pro­
               grammes                                                                               26 953 950-40 i1)
                                                                                                     80 935 068-99
           Appropriations to be covered pursuant to Decision 70/243/ECSC,
           EEC, Euratom                                                                           2 993 437 617-99
           (») Belgium :       3 143 228-68 ,
               Germany :      11 228 320-00,
               France :        2 015 708-61 ,
               Italy :         8 295 184-31 ,
               Luxembourg :       51 778-64,
               Netherlands :   2 219 730-16.
           2. Allocation of expenditure in accordance with Article 3 (2) of Decision 70/243/ECSC, EEC
                Euratom
                                                                                                         (in units of account)
                                                                  Contribution from
                                                                   Member States         Total share of        Relative share
                                         Own resources paid           according          Member States               (% )
                                                                to Article 3 (2) scale
           Belgium                          153 383 861-66          84 089 694-70        237 473 556-36             7-9331
           Germany                         621 760 514-22          406 845 728-78      1 028 606 243-00           34-3621
           France                          368 471 594-22          403 135 889-31        771 607 483-53           25-7766
           Italy                           375 353 386-40          249 795 857-79        625 149 244-19           20-8840
           Luxembourg                          2 790 337-74          2 473 226-32          5 263 564-06             0-1758
           Netherlands                     235 064 766-36           90 272 760-49        325 337 526-85            10-8684
                             Total       1 756 824 460-60        1 236 613 157-39      2 993 437 617-99          100-0000
 ---pagebreak---  No L 41 /8                           Official Journal of the European Communities                                                11.2. 77
3 . Adjustment of the relative share of each Member State for the financial year 1972 in accordance with the first subpara­
    graph of Article 3 (3) of Decision 70/243/ECSC, EEC, Euratom
                                                                                            Difference :
                            Relative
                                                                        Relative                                                  Relative
                          share used  Upper limits    Lower limits                                                   Allocation
                                                                     share before                                               share after
                         as reference   (+ 1% )         (- 1-5% )                    below the       above the       of balance
                             ( 1971 )                                 adjustment    lower limit      upper limit                adjustment
Belgium                       8-3402     8-4236           8-2151         7-9331      + 0-2820            —
                                                                                                                     + 0-0511      8-2662
Germany                     31-7001     32-0171          31-2246        34-3621          —
                                                                                                     —2-3450             —
                                                                                                                                 32-0171
France                      27-9280     28-2073          27-5091        25-7766      + 1-7352            —
                                                                                                                     + 0-2453    27-7544
Italy                       21-5264     21-7417          21-2035        20-8840      + 0-3195            —
                                                                                                                     + 0-1520    21-3555
Luxembourg                    0-2011     0-2031           0-1981         0-1758      + 0-0223            —
                                                                                                                    + 0-0015       0-1996
Netherlands                 10-3042     10-4072          10-1496        10-8684          —
                                                                                                     —0-4612             —
                                                                                                                                 10-4072
                           100-0000    101-0000          98-5000      100-0000       + 2-3563        —2-8062         + 0-4499   100-0000
                Total
                                                  Balance to be allocated :               — 0-4499
              4. Contributions of the Member States to the financing of the budget for the financial year 1972
                  in accordance with Decision 70/243/ECSC, EEC, Euratom
                                                                                                          (in units of account)
                                              Allocation of expenditure                     Rreakdown of revenue
                                                                                                              Contributions
                                             %                    Amounts         Own resources paid      chargeable, financial
                                                                                                                year 1972
              Belgium                       8-2662             247 443 540-38        153 383 861 66            94 059 678-72
              Germany                     32-0171              958 411 915-59        621 760 514-22          336 651 401-37
              France                      27-7544              830 810 650-25        368 471 594-22          462 339 056 03
              Italy                       21-3555              639 263 570-51        375 353 386-40          263 910 184-11
              Luxembourg                    0-1996                5 974 901-48          2 790 337-74             3 184 563-74
              Netherlands                 10-4072              311 533 039-78        235 064 766-36           76 468 273-42
                            Total        100-0000            2 993 437 617-99     1 756 824 460-60         1 236 613 157-39
 ---pagebreak---  provided for                                                                                                                                   (in units of account)
                  Belgium                Germany              France            Italy                Luxembourg              Netherlands                 Total               11.2.77
                  122 292-00             433 440-00          433 440-00       433 440-00                 3 096-00                122 292-00         1 548 000-00
                11 762 915-00          43 964 741-00      31 792 191-00     37 834 101-00             233 645-00           19 422 403-00         145 000 000 00
                   108 297-00            417 144-00          427 840-00       271 411-00                 2 674-00                109 634-00         1 337 000-00
                16 495 309-53          63 381 977-21      55 984 080-82     42 987 776-34             399 886-29           20 694 115-59         199 943 145-78
                 1 439 581-00           5 728 175-00       5 728 175-00      4 070 019-00             124 362-00            1 752 369-00          18 842 681-00
              29 918 398-53        113 925 477-21         94 365 726-82     85 596 747-34             763 663-29           42 100 813-59         366 670 826-78
                                                                                                                                                (in units of account)
          Advances made in 1972
                                                                              Amounts held by the
                                                                              Commission at the                   Established                    Difference
                                                       Amounts to be paid     end of the financial                entitlements                   (b+e—f)
  ts requested              Amounts paid                                           year 1971
      b                            c                           d                        e                              f                             g
                                                                                                                                                                        Official Journal of the European Communities
                                                              —                                               94 059 678-72                    12 053 353-82
      255 000                   78 255 000                                      27 858 032-54
                                                              —                                              336 651 401-37                    76 168 204-58
  4 850 000                   324 850 000                                       87 969 605-95
                                                              —                                              462 339 056-03                    29 670 967-54
    236 000                   393 236 000                                       98 774 023-57
  4 765 000                   234 765 000                                       73 546 960-93                263 910 184-11                    44 401 776-82
      647 000                    2 467 000                  ISO 000                 684 888-41                    3 184 563-74                    147 324-67
      447 000                   73 447 000                                      26 951 284-90                 76 468 273-42                   23 930 011-48
    200 000                 1 107 020 000                   ISO 000            315 784 796-30              1 236 613 157-39                   186 371 638-91              No L 41 /9