CELEX: 51990PC0534(03)
Language: en
Date: 1990-11-29
Title: PROPOSAL FOR A COUNCIL REGULATION ( EEC ) AMENDING REGULATION ( EEC ) NO 1416/76 ON THE FINANCIAL PROVISIONS APPLYING TO THE EUROPEAN CENTRE FOR THE DEVELOPMENT OF VOCATIONAL TRAINING

No C 23/28                                  Official Journal of the European Communities                                    31. 1. 91
                Proposal for a Council Regulation (EEC) amending Regulation (EEC) No 1416/76 on the
                 financial provisions applying to the European Centre for the Development of Vocational
                                                                Training
                                                          COM(90) 534 final
                                        (Submitted by the Commission on 17 December 1990)
                                                             (91/C 23/04)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                               HAS ADOPTED THIS REGULATION:
Having regard to the Treaty establishing the European                                              Article 1
Economic Community, and in particular Article 209
thereof,                                                               Regulation (EEC) No 1416/76 is hereby amended as
                                                                       follows:
Having regard to Council Regulation (EEC) No 337/75 of
                                                                         1. in Article 1 (1), 'estimated' is deleted;
10 February 1975 establishing a European Centre for the
Development of Vocational Training (*), as last amended
by Regulation (EEC) . . . / . . . No ( 2 ), and in particular            2. Article 1 (2) is replaced by the following paragraphs 2
Article 11 thereof,                                                         and 3:
                                                                            '2. Expenditure may not be authorized for a period
Having regard to the proposal from the Commission,                          extending beyond the financial year.
                                                                            3. Administrative expenditure arising from:
Having regard          to   the   opinion   of   the   European
                                                                            — contracts which have been               concluded,   in
Parliament,
                                                                                  accordance with local usage, or
                                                                            — contractual provisions relating, in particular, to
Having regard to the opinion of the Court of Auditors,                            the supply of equipment,
                                                                            for periods extending beyond the financial year shall
Whereas, pursuant to Article 130 of the Financial                           be charged to the statement of revenue and
Regulation of 21 December 1971 ( 3 ), as last amended by                    expenditure for the financial year in which it is
Regulation (Euratom, ECSC, EEC) No 610/90 ( 4 ), the                        effected.';
financial provisions governing the Centre should
approximate as closely as possible to the provisions of the
Financial Regulation applicable to the general budget of the             3. Article 2 is replaced by the following:
European Communities and must therefore be updated;
                                                                            'Article 2
Whereas the Treaty of 22 July 1975, amending certain                        The budget appropriations must be used in
financial provisions of the Treaties establishing the                       accordance with the principles of sound financial
European Communities and of the Treaty establishing a                       management, and in particular those of economy and
single Council and a single Commission of the European                      cost-effectiveness. Quantified objectives must be
Communities, modified the procedure for giving a                            identified and the progress of their realization
discharge to the Commission in respect of the                               monitored.';
implementation of the budget, and substituted the Court of
Auditors for the Audit Board in all the texts referring to the           4. Article 3 (1) is replaced by the following:
Audit Board;
                                                                            ' 1 . Subject to Article 22, all revenue and expenditure
                                                                            shall be entered in full in the statement of revenue and
Whereas Council Regulation (EEC) No 1416/76 (5) should                      expenditure and in the accounts without any
be amended accordingly,                                                     adjustment against each other.';
                                                                         5. the first subparagraph of Article 3 (2) is replaced by
(!) O J N o L 3 9 , 31.2. 1975, p. 1.                                       the following:
(2) See page 26 of this Official Journal.
(3) OJ No L 356, 31. 12. 1977, p. 1.                                        '2. Total revenue shall cover total expenditure.
(4) O J N o L 7 0 , 16.3. 1990, p. 1.                                       However, certain revenues shall not be used for any
(5) OJ'No L 164, 24. 6. 1976, p. 1.                                         other purpose, notably:
 ---pagebreak--- 31. 1. 91                                Official Journal of the European Communities                               No C 23/29
    — revenue earmarked for a specific purpose, such as                 4. The following appropriations shall lapse at the end
          income from foundations, subsidies, gifts and                     of the year:
          bequests,
                                                                            (a)   appropriations from the previous financial
                                                                                  year:
    — revenue from third parties in respect of work
          carried out at their request.'                                          — appropriations carried over by decision
                                                                                       under point 1 (b) which have been neither
                                                                                      committed nor paid,
     The second        and   third  subparagraphs     become
    paragraph 3;                                                                  — appropriations carried over automatically
                                                                                      under point 1 (c) which have not been
                                                                                      paid;
                                                                            (b) appropriations of the financial year which are
 6. Article 6 is replaced by the following:                                       not being carried over.
                                                                        5. A list of automatic carryovers shall be sent to the
     'Article 6
                                                                            Commission for its information before 1 March.
                                                                            The Commission shall forward this list to the
    The following rules shall govern the utilization of                     European Parliament and the Council for their
     appropriations:                                                        information.
                                                                        6. For the purposes of implementing the statement of
     1. (a) The appropriations relating to staff may not                    revenue and expenditure, the use of appropriations
               be carried over.                                             carried over shall be shown separately, for each
                                                                            budget item, in the accounts for the current
         (b) The appropriations not committed at                            financial year.';
               31 December may be carried over to the next
               financial year only.
                                                                     7. the following paragraph is added to Article 7:
         (c)   The appropriations in respect of payments
               still outstanding at 31 December for                     'Expenditure relating to rents or certain associated
               commitments properly entered into between 1              expenditure which is payable in advance in accordance
               January and 31 December shall be carried                 with provisions laid down by law or contracts may
               over automatically to the next financial year            give rise to payments from 20 December onwards to
               only.                                                    be charged to the appropriations for the next financial
                                                                        year.';
    2. For the appropriations mentioned in point 1 (b)
         the Commission shall forward to the budgetary                  (a) the first paragraph of Article 8 is numbered
         authority, not later than 15 February, the duly                     paragraph 1. The following subparagraph is
         substantiated requests to carry over appropriations                  added:
         which the Centre has sent to it before 1 February.
                                                                              'An item of expenditure shall be considered as
         The carryover of such appropriations may be
         proposed only for exceptional reasons to satisfy                     having been approved in principle in the last
         compelling needs which cannot be covered by                          statement duly adopted if it could have been
         appropriations for the following financial year. In                  charged to a specific budget heading under the
         principle, such carryovers shall be to cover needs                   financial year concerned.';
         remaining from the previous financial year for
                                                                        (b) the second paragraph is numbered paragraph 2
         which, owing to delays which were not the fault of
                                                                              and the third, paragraph 3;
         the authorizing officers, the appropriations could
         not be used in time.                                           (c)   the following paragraph 4 is added:
                                                                              '4. If, for a given chapter, the authorization of
         The European Parliament shall consult the                           two or more provisional twelfths granted in the
         Council and shall act on these requests for                          circumstances provided for in paragraph 3 does
         carryovers.                                                          not enable the expenditure necessary to avoid a
                                                                              break in continuity of the Centre's activity in the
         In the absence of a decision by the budgetary                        area in question to be met, an overstepping of the
         authority within a period of six weeks, the                          total provided for in paragraph 3 may,
         requests for carryovers shall be deemed to be                        exceptionally, be authorized in accordance with
         approved.                                                            the same procedure, provided that the overall
                                                                             total of the appropriations opened in the
                                                                              statement of revenue and expenditure of the
    3. Unused revenue and appropriations still available                      preceding year is not exceeded.';
         on 31 December, arising out of the donations
         referred to in Article 3 (2), shall be carried over
         automatically.                                              9. Article 9 is deleted;
 ---pagebreak--- No C 23/30                               Official Journal of the European Communities                                  31. 1. 91
10. Article 10 becomes Article 9 and is replaced by the                 staff within the limits laid down by the budgetary
     following:                                                         authority in the budgetary procedure.
      'Article 9
                                                                        (*)    OJ No L 214, 6. 8. 1976, p. 1.';
     The statement of revenue and expenditure shall be
     dawn up in ecus. The value of the ecu and the
     arrangements for its conversion into national                  17. Article 17 becomes Article 16.
     currencies shall be as laid down in the Financial
     Regulation applicable to the general budget of the                 In the second subparagraph, 'receivable orders and
     European Communities.';                                            payment orders' is replaced by 'recovery orders and
                                                                        payment orders';
11. Article 11 becomes Article 10.
                                                                    18. Article 18 becomes Article 17.
     The first subparagraph of paragraph 2 is replaced by
     the following:                                                     'Audit Board' is replaced by 'Court of Auditors' in the
                                                                        second paragraph;
     'in the event of unavoidable, exceptional or unforeseen
     circumstances, the Management Board of the Centre
                                                                    19. the following Article 18 is inserted:
     may send supplementary or amending estimates to the
     Commission. Such estimates shall be presented and
                                                                        'Article 18
     adopted in the same form and following the same
    procedure as the statement whose forecasts they                     Where revenue and expenditure operations are
     amend. They must be justified by reference to the                  managed by means of integrated computer systems,
    statement.';                                                        the provisions of Sections II and III and of Title VI
                                                                        shall apply with due allowance for the possibilities and
                                                                        requirements        deriving     from     computerized
12. Article 12 becomes Article 11;
                                                                        management. To this end:
                                                                        — the supporting documents may remain with the
13. Article 13 becomes Article 12;                                          authorizing officer or the accounting officer for the
                                                                            purposes of checking.
14. Article 14 becomes         Article 13.   The    following           — signatures and approvals may be added                in
    paragraph is added:                                                     appropriate computerized form.
    'The statement of revenue and expenditure of          the           The conditions for implementing this Article shall be
    Centre and the list of posts shall be published        for          determined by the implementing rules provided for in
    information purposes in the Official Journal of       the           Article 77.';
    European Communities, at the same time as             the
    budget of the Communities.';
                                                                   20. The first paragraph of Article 19 is replaced by the
                                                                        following:
15. Article 15 becomes Article 14.
                                                                        'The financial controller of the Commission shall be
    The following phrase is deleted from point (c):                     responsible for checking the commitment and
                                                                        payment of all expenditure and the establishment and
    'such comments may be binding, in which case this
                                                                        recovery of all revenue of the Centre, in accordance
    fact shall be specifically mentioned.';                             with the principles laid down in Article 2.'
16. Article 16 becomes Article 15 and is replaced by the                The fourth paragraph is deleted;
    following:
                                                                   21. (a) the following paragraph is inserted after the
    'Article 15
                                                                              second paragraph of Article 20:
    The establishment plan drawn up by the budgetary                          'He shall be responsible for preparing the
    authority shall constitute an absolute limit for the                      financial statements provided for in Articles 67
    Centre; no appointment may be made in excess of that                      and 68.';
    limit.
                                                                        (b) the following paragraph is added:
    Instances of half-time work authorized by the Director
    in accordance with Article 29a of Council Regulation                      'The special rules applicable to the accounting
    (ECSC/EEC/Euratom) No 1859/76 (*) laying down                            officer and to assistant accounting officers shall
    the conditions of employment of staff of the Centre                      be laid down in the implementing rules provided
    may be compensated for by the recruitment of other                       for in Article 77.';
 ---pagebreak--- 31. 1.91                                  Official Journal of the European Communities                                No C 23/31
22. the following paragraph 5 is inserted in Article 21:             24. Article 23 is replaced by the following:
    '5. Appropriations may be transferred only to budget                 'Article 23
    headings for which the statement of revenue and
    expenditure has authorized appropriations or carried
     a token entry.'                                                     1. All measures which may give rise to a debt due to
                                                                         the Centre must be preceded by a proposal from the
                                                                         authorizing officer. Such proposals shall be sent to the
     The former paragraph 5 becomes paragraph 6;                         financial controller for his approval and to the
                                                                         accounting officer for provisional registration. They
                                                                         shall mention, in particular, the type of revenue, the
                                                                         estimated amount thereof and the item to which it is
23. points (b) and (c) of Article 22 are replaced by the                 to be booked and also the name and description of the
    following:                                                           debtor. They shall be registered after approval by the
                                                                         financial controller. The latter's approval serve to
    '(b) the following sums may be reused under the                      establish that:
          heading to which the initial expenditure was
          charged:                                                       (a) the revenue is booked to the correct item;
          — revenue arising from the refund of amounts                   (b) the proposal is in order and conforms to the
               paid in error against appropriations entered                    relevant provisions, in particular of the statement
               in the statement of revenue and expenditure,                    of revenue and expenditure applying to the
                                                                               Centre and of all acts made in implementation of
          — proceeds from the supply of goods and                              those Regulations, and to the principles of sound
               services to other institutions or bodies,                       financial management referred to in Article 2.
               including refunds by such institutions or
               bodies of mission allowances paid on their
               behalf,                                                   The financial controller may withhold his approval.
                                                                         The authorizing officer may, by a decision stating the
          — insurance payments received,                                 full reasons therefor, and on his sole responsibility,
                                                                         overrule this refusal. The decision of the authorizing
          — revenue from        payments     connected    with           officer shall be final and binding; it shall be
              lettings,                                                  communicated for information to the financial
                                                                         controller. The Management Board of the Centre shall
          — revenue from the sale of publications and                    inform the Court of Auditors of all such decisions
              films,                                                     within one month.
          — refunds of taxes — incorporated in the price                 2. The competent authorizing officer shall draw up, in
              of the products or services provided to the                respect of every debt established, a recovery order
              Centre — effected by Member States pursuant                which shall be sent with supporting documents to the
              to the provisions of the Protocol on the                   financial controller for his prior approval. Such
              Privileges and Immunities of the European                  recovery orders shall, after they have received the
               Communities,                                              approval of the financial controller, be registered by
                                                                         the accounting officer.
          — revenue from the supply of goods and services
              against payment,
                                                                         The purpose of the approval of the financial controller
          — proceeds from the sale of vehicles, equipment                shall be to establish that:
              and installations and scientific and technical
              apparatus, equipment and materials which                   (a) the revenue is booked to the correct item;
              are being replaced or scrapped.
                                                                         (b) the order is in order and conforms to the relevant
          Such sums must be reused before the end of the                       provisions;
          financial year following that in which the revenue
          was collected.                                                 (c)   the supporting documents are in order;
                                                                         (d) the debtor is correctly described;
          The chart of accounts shall include suspense
          accounts to record reuse operations in both                    (e)   the due date is indicated;
          revenue and expenditure;
                                                                         (f)   the principles of sound financial management
    (c)   adjustments may be made in respect of exchange                       referred to in Article 2 have been applied;
         differences occurring in budget operations. The
          final gain or loss shall be included in the balance            (g) the amount and currency of the sum to be
         for the year.';                                                       recovered are correct.
 ---pagebreak---  No C 23/32                               Official Journal of the European Communities                                   31. 1. 91
      If the financial controller's approval is withheld, the             shall show, in particular, the purpose of the
       second subparagraph of paragraph 1 shall apply.'                   expenditure, the estimated amount involved,
                                                                          indicating the currency where possible, the budget
                                                                          item to which it is to be charged and also the name
 25. Article 24 is replaced by the following:                             and description of the creditor; they shall be
                                                                          registered, after approval by the financial controller,
       'Article 24                                                        in accordance with the implementing rules provided
                                                                          for in Article 77.';
       1. The accounting officer shall assume responsibility
      for the recovery orders duly drawn up.
                                                                     29. (a) Article 29 (d) is replaced by the following:
      He shall exercise all due diligence to ensure that the
      resources due to the Centre are recovered at the due                      '(d) the    principles    of    sound     financial
      dates stipulated in the recovery orders, and that the                          management referred to in Article 2 have
      rights of the Centre are safeguarded.                                          been applied.';
      The accounting officer shall inform the authorizing                 (b) the second        paragraph    is replaced   by  the
      officer and the financial controller of any revenue not                   following:
      recovered within the time limits laid down.                               'Approval may not be conditional.';
      2. If the authorizing officer waives the right to recover
      an established debt, he must notify the financial             30. in Article 30, the last sentence of the third paragraph
      controller.                                                        is replaced by the following:
      The purpose of the approval of the financial controller            'The Management Board shall inform the Court of
      shall be to establish that the waiver is in order and              Auditors of all such decisions within one month.';
      conforms with the principles of sound financial
      management. The corresponding proposal shall be
      registered by the accounting officer.                         31. (this amendment to Article 33 does not affect the
                                                                         English text);
      If approval is withheld, the Management Board may,
      by a decision stating the full reasons therefor, and on
      its sole responsibility, overrule this refusal. This          32. (a)    (this amendment to Article 34 does not affect the
      decision shall be final and binding; it shall be                         English text);
      communicated for information to the financial
     controller. The Management Board shall inform the                   (b) in Article 34, the third indent of the first
      Court of Auditors of all such decisions within one                       paragraph is replaced by the following:
     month.                                                                    '— the amount to be paid (in figures and
                                                                                     words), expressed in ecus or in national
     When the financial controller finds that a document                             currency';
     establishing a debt has not been drawn up, or that a
     sum due has not been recovered, he shall inform the
     Management Board.';                                            33. in Article 35, 'in Article 52' is replaced by 'in Article
                                                                         53';
26. in Article 26, 'of Article 12' is replaced by 'of
     Article 11';                                                   34. (this amendment to Article 36 does not affect the
                                                                         English text);
27. Article 27 (2) is replaced by the following:
                                                                    35. Article 37 is replaced by the following:
     '2. The procedure for implementing paragraph 1
     above shall be determined by the implementing rules                 'Article 37
     provided for in Article 77. This procedure shall ensure
     that an exact account is kept of commitments and                    Without prejudice to Article 18, payment orders shall
     authorizations in terms of actual needs.';                          be sent to the financial controller for prior approval.
                                                                         The purpose of this prior approval shall be to
28. Article 28 is replaced by the following:                             establish that:
                                                                         (a) the payment order was properly issued;
     'Article 28
                                                                         (b) the payment order agrees with the commitment
     Without prejudice to the provisions of Article 18,                        of expenditure and that the amount thereof is
     proposals for commitments, accompanied by                                 correct, taking account of the principles and
     supporting documents, shall be transmitted to the                         requirements of sound financial management
     financial controller and to the accounting officer; they                  referred to in Article 2;
 ---pagebreak--- 31. 1. 91                                Official Journal of the European Communities                                No C 23/33
    (c)    the expenditure is charged to the correct item;          40. Article 44 becomes Article 45.
    (d)    the appropriations are available;                            The first paragraph of that Article is replaced by the
                                                                        following:
    (e)    the supporting documents are in order;
                                                                        ' 1 . Contracts for the purchase or hiring of buildings or
    (f)    the payee is correctly named and described';                 goods for the provision of services or for building
                                                                        works shall be in writing. Apart from contracts
                                                                        relating to the purchase of a building already
36. (this amendment to Article 39 does not affect the                   constructed or to the leasing of a building, all such
     English text);                                                     contracts shall be concluded after an invitation to
                                                                        tender has been issued either by the automatic public
                                                                        tendering procedure or the discretionary tendering
37. in Article 42, the second paragraph is replaced by the              procedure.
     following:
                                                                        However, contracts may be made by private treaty in
                                                                        the circumstances referred to in Article 47.
     'The procedure for opening, administering and using
     such accounts shall be determined by the                           Contracts may be made against invoice or bill of costs
     implementing rules provided for in Article 77. These               in cases provided for in Article 5 1 . ' ;
     rules shall, in particular, indicate which items of
     expenditure must necessarily be paid either by cheque
     or by post office or bank transfer order, and shall            41. Article 45 becomes Article 46.
     require the joint signature on cheques and on post
     office or bank transfer orders of two duly-authorized              In paragraph 3, 'in Article 76' is replaced by 'in
     officials, one signature necessarily being that of the             Article 77';
     accounting officer, an assistant accounting officer, or
     an administrator of an imprest account.';
                                                                    42. Article 46 becomes Article 47.
                                                                        Point (a) of this Article is replaced by the following:
38. (a) in Article 43, the following paragraph is inserted
           after the first paragraph:                                   '(a) where the contract for the purchase or hiring of
                                                                               goods, for the provision of services or for
           'Only the accounting officer may replenish the                      building works involves an amount not exceeding
           imprest accounts, save in exceptional cases                         the limit laid down in the implementing rules
           defined in the implementing rules of this                           provided for in Article 126 of the Financial
           Regulation.';                                                       Regulation applicable to the general budget of the
                                                                               Communities, the Centre being bound, however,
     (b) in the third paragraph, 'in Article 76' is replaced                   as far as possible and by all appropriate means,
           by 'in Article 77';                                                 to enable suppliers who are likely to be able to
                                                                               supply the goods and services in question to
                                                                               compete.';
39. a new Section IV is inserted after Article 43, with the
     following new Article 44:                                          in point (b), 'in Article 45' is replaced by 'in
                                                                        Article 46';
     'SECTION IV                                                    43. Article 47 becomes Article 48;
     MANAGEMENT OF POSTS
                                                                    44. Article 48 becomes Article 49 and is replaced by the
     Article 44                                                         following:
      1. The following shall be established:                             'Article 49
     (a)   a file identifying the posts and containing a job            Contracts involving amounts exceeding the amount
           description for each category A post;                        laid down in the implementing rules provided for in
                                                                        Article 126 of the Financial Regulation applicable to
     (b) an organization chart showing the organization                 the general budget of the Communities shall be subject
           of the departments detailing the tasks of each               to the authorization of the Management Board.';
           administrative unit.
     2. If the note "to be abolished" is placed against a           45. Article 49 becomes Article 50.
     post in the statement of revenue and expenditure, it
     may no longer be filled when the next vacancy arises               In the third paragraph, 'exceeding 100 000 units of
     in the same career.';                                              account' is replaced by 'exceeding the limit laid down
 ---pagebreak--- No C 23/34                               Official Journal of the European Communities                                 31. 1. 91
    in the implementing rules provided for in Article 126               shall show all revenue and expenditure for the
    of the Financial Regulation applicable to the general               financial year; they shall be authenticated by
     budget of the Communities';                                        supporting documents. They may in addition be kept
                                                                        in the currency of the country where the Centre has its
                                                                        seat.
46. Article 50 becomes Article 51 and is replaced by the
     following:                                                         The revenue and expenditure account and the balance
                                                                        sheet shall be drawn up in ecus.';
     'Article 51
     Contracts may be made against invoice or bill of costs         53. Article 57 becomes Article 58 and is replaced by the
    where the estimated value of the goods, services or                 following:
    works does not exceed the limits laid down by the
    implementing rules provided for in Article 126 of the               'Article 58
    Financial Regulation applicable to the general budget
    of the Communities.';                                               The chart of accounts shall make a clear distinction
                                                                        between budgetary accounts and cash accounts.
47. Article 51 becomes Article 52 and is replaced by the                It shall comprise two parts:
    following:
                                                                        (a)   accounts of budgetary expenditure and revenue,
     'Article 52                                                              which show the detailed implementation of the
                                                                              statement of revenue and expenditure;
    When concluding contracts referred to in this
    Regulation, the Centre shall comply with the relevant               (b) the balance sheet accounts, which disclose the
    measures laid down by the Council in implementation                       assets of the Centre. These accounts shall show
    of the Treaty.';                                                          the expected effect of the Centre's legal
                                                                              obligations.
48. Article 52 becomes Article 53.                                      The accounts shall make it possible to draw up a
                                                                        balance of assets and a monthly statement of revenue
    In the first paragraph, 'under Article 76' is replaced by           and expenditure by chapter and article.
    'underArticle 77';
                                                                        These statements shall be forwarded to the financial
                                                                        controller, the authorizing officer and the Court of
49. Article 53 becomes Article 54.                                      Auditors.';
    In the first paragraph, 'under Article 76' is replaced by
    'under Article 77';                                             54. Article 58 becomes Article 59;
50. Article 54 becomes Article 55.                                  55. Article 59 becomes Article 60 and is replaced by the
                                                                        following:
    The first paragraph is replaced by the following:
                                                                        'Article 60
    'A statement or record shall be drawn up by the
    authorizing officer and authenticated by the financial              The detailed conditions for the establishment and
    controller whenever any property in the inventory is                operation of the chart of accounts for transactions
    sold, given away free of charge, scrapped, hired out,               relating both to assets and to the implementation of
    or missing on account of loss, theft or any other                   the budget shall be determined by the implementing
    reason.';                                                           rules provided for in Article 77.';
51. Article 55 becomes Article 56.                                  56. Article 60 becomes Article 6 1 ;
    In the first paragraph, 'in Article 52' is replaced by 'in
    Article 53';                                                    57. Article 61 becomes Article 62.
                                                                        (a) 'Receivable orders' is replaced by 'recovery
52. Article 56 becomes Article 57 and is replaced by the                      orders'. (A further amendment does not affect the
    following:                                                                English text.)
    'Article 57                                                         (b) The following paragraph is added:
    The accounts shall be kept in ecus by the method of                       'The same shall apply if they neglect to issue
    double entry, on the basis of the calendar year. They                     payment orders or are, without justification, late
 ---pagebreak--- 31. 1. 91                                 Official Journal of the European Communities                            No C 23/35
          in issuing them, thereby rendering the Centre                  1. a table of revenue comprising:
          liable to civil action by third parties.';
                                                                            — estimated revenue for the financial year,
                                                                            — amendments to the revenue estimates as a
58. Article 62 becomes Article 63.                                              result of supplementary        or    amending
                                                                                statements,
     (a)   In the third subparagraph of paragraph 1,                        — entitlements established in the course of the
           'receivable orders' is replaced by 'recovery                         financial year,
           orders'.                                                         — entitlements still to be collected from the
                                                                                preceding financial year,
     (b) Paragraph 3 is replaced by the following:
                                                                            — revenue collected during the financial year and
           '3. The accounting officer, assistant accounting                     revenue carried over pursuant to Article 6 {3),
           officers and administrators of advance funds shall
           insure themselves against the risks arising under                — amounts still to be collected at the end of the
                                                                                financial year,
           this Article.
                                                                            — the cancellation of established entitlements.
           The Centre shall cover the insurance costs
           relating thereto. A special allowance is granted to              A statement shall be annexed, where appropriate,
           the accounting officer, assistant accounting                     to this table, showing the balances and gross
           officers and administrators of advance funds.                    amounts of the transactions referred to in
           The sums corresponding to this allowance shall                   Article 22;
           be credited each month to an account opened by
           the Centre on behalf of each of the above officials           2. a table showing changes in appropriations for the
           in order to establish a guarantee fund for the                   financial year, indicating:
          purpose of covering any cash shortage for which
                                                                            — the initial appropriations,
           the person concerned might be liable, in so far as
           such shortages have not been covered by refunds                  — any amendments to appropriations made by
           from insurance companies.                                            means of transfers,
           The credit balance in these guarantee accounts                   — any amendments made by means                   of
           shall be paid over to the persons concerned when                     supplementary or amending statements,
           they terminate their appointment as accounting
                                                                            — the final appropriations for the financial year,
           officer,    assistant   accounting      officer   or
           administrator of imprest accounts.';                             — appropriations carried over under Article 6;
                                                                         3. a table of expenditure showing the use of the
59. Article 63 becomes Article 64 and is replaced by the                    appropriations allocated for the financial year,
     following:                                                             indicating:
                                                                            — the commitments entered into and chargeable
     'Article 64                                                                to the financial year,
     Authorizing officers, accounting officers, assistant                   — the payments made and chargeable to the
     accounting officers and administrators of imprest                          financial year,
     accounts may be liable to payment of compensation
     and to disciplinary action in accordance with the                      — the amounts still to be paid at the close of the
     provisions of Regulation (ECSC, EEC, Euratom) No                           financial year,
     1859/76.';                                                             — the appropriations carried over automatically
                                                                                under Article 6,
60. Article 64 becomes Article 65;                                          — appropriations lapsing.
                                                                            A statement shall be annexed to this table, where
                                                                            appropriate, showing the balances and gross
61. Article 65 becomes Article 66;                                          amounts of the transactions referred to in
                                                                            Article 22;
62. Article 66 becomes Article 61 and is replaced by the                 4. a table showing the use of appropriations carried
     following:                                                             over from the preceding financial             year,
                                                                            indicating:
     'Article 67
                                                                            — the amount of appropriations carried over,
     The revenue and expenditure account shall include the                  — the payments made from appropriations which
     following tables subdivided in accordance with the                         have been carried over,
     nomenclature of the Centre's statement of revenue and
     expenditure:                                                           — the unused appropriations lapsing.';
 ---pagebreak--- No C 23/36                               Official Journal of the European Communities                                   31. 1. 91
63. Article 67 becomes Article 68 and is replaced by the                      charts which the Court of Auditors may consider
    following:                                                                necessary for auditing the revenue and
                                                                              expenditure account on the basis of records or on
     'Article 68                                                              the spot, and all documents and data created or
                                                                              stored on a magnetic medium.'
     1. The Management Board shall also draw up a
    balance sheet of the assets and liabilities of the Centre           (b) The fourth paragraph is replaced by the
    at 31 December of the preceding financial year.                           following: 'The information supplied under (b)
                                                                              may be requested only by the Court of
    A statement of accounts showing cash movements and                        Auditors.'
    balances at the same date shall be attached thereto.                (c)   The seventh paragraph        is replaced   by the
                                                                              following:
    The balance sheet shall include, on the assets side, the
    amount of revenue to be collected and, on the                             T h e grant of aid to beneficiaries outside the
    liabilities side, the amount of expenditure chargeable                    Centre shall be subject to the acceptance in
    to the financial year, which have not yet been entered                    writing by the recipients of an audit being carried
    in the accounts.                                                          out by the Court of Auditors on the utilization of
                                                                              the amounts granted.';
    2. These documents shall be submitted to the financial
    controller.';                                                   68. Article 72 becomes Article 73 and is replaced by the
                                                                        following:
64. Article 68 becomes Article 69 and is replaced by the                'Article 73
    following:                                                          The report of the Court of Auditors established in
                                                                        accordance with Article 206a of the Treaty shall be
    'Article 69                                                         governed by the following provisions:
    1. The Management Board shall, by 31 March at the                   1. the Court of Auditors shall transmit to the Centre
    latest, send the revenue and expenditure account, the                   and the Commission, by 15 July at the latest, any
    analysis of financial management and the balance                        comments on the accounts and the balance sheet
    sheet of the Centre for the preceding financial year to                 which are, in its opinion, of such a nature that
    the Commission, the Council, the European                               they should appear in the annual reports. These
    Parliament and the Court of Auditors.                                   comments must remain confidential. The Centre
                                                                            shall address its reply to the Court of Auditors and
                                                                            simultaneously to the Commission;
    2. The Centre shall, not later than 1 March, transmit
    to the Commission, after submitting it to the financial             2. the Court of Auditors shall attach to its report an
    controller, the information required for drawing up                     assessment of the soundness of financial
    the revenue and expenditure account and the balance                     management;
    sheet.';
                                                                        3. the Court shall take all necessary steps to ensure
                                                                            that the replies of the Centre to its comments are
                                                                            published        immediately      following     those
65. Article 69 becomes Article 70.
                                                                            comments;
    'Audit Board' is replaced by 'Court of Auditors';                   4. the Court of Auditors shall transmit to the
                                                                            authorities responsible for giving discharge, to the
                                                                            Centre and to the Commission, by 30 November
66. Article 70 becomes Article 71.                                          at the latest, its annual report accompanied by the
                                                                            replies and it shall ensure publication thereof in
    'Audit Board' is replaced by 'Court of Auditors';                       the     Official    Journal    of     the   European
                                                                            Communities.';
67. Article 71 becomes Article 72.                                  69. former Article 73 is deleted;
    'Audit Board' is replaced by 'Court of Auditors'.               70. Article 74 is replaced by the following:
    (a)    The second      paragraph   is replaced    by  the           'Article 74
           following:
                                                                        1. The European Parliament, upon a recommendation
           'In particular, the Centre shall place at the                from the Council acting by a qualified majority, shall
           disposal of the Court of Auditors all documents              before 30 April of the following year, give a discharge
           concerning the conclusion of contracts and all               to the Management Board in respect of the
           accounts of cash or materials, all accounting                implementation of the statement of revenue and
          records or supporting documents, and also                     expenditure. If that date cannot be met, the
           administrative documents pertaining thereto, all             Parliament or the Council shall inform the
           documents relating to revenue and expenditure,               Management Board of the reasons for the
           all inventories and all departmental organization            postponement.
 ---pagebreak--- 31. 1. 91                                Official Journal of the European Communities                               No C 23/37
    If the European Parliament postpones the decision               71. in Article 75, 'Audit Board' is replaced by 'Court of
     giving discharge, the Management Board shall make                   Auditors' and 'of Articles . . . 14 and 2 1 ' by 'of
     every effort to take measures, as soon as possible, to              Articles . . . 13 and 2 1 ' ;
     facillitate removal of the obstacles to that decision.
     2. The discharge decision shall cover the accounts of          72. the following Article 76 is inserted:
     all revenue and expenditure of the Centre, the
     resulting balance and the assets and liabilities of the             'Article 76
     Centre shown in the balance sheet. It shall include an
     assessment of the responsibility of the Management                  Until the entry into force of the implementing rules
     Board's budgetary management over the past financial                provided for in Article 126 of the Financial Regulation
     year.                                                               applicable to the general budget of the Communities,
                                                                         the limit values to be specified for the purposes of
     3. The financial controller shall take account of the               Articles 47, 49, 50 and 51 shall be as follows:
     comments in the decisions giving discharge.
                                                                         — Article 47 (a): the limit below which contracts may
                                                                             be made by private treaty shall be ECU 10 000,
     4. The Management Board shall take all appropriate
     steps to act on the comments appearing in the                       — Article 49: the limit above which the authorization
     decisions giving discharge.                                             of the Management Board shall be required shall
                                                                             be ECU 35 000,
     5. At the request of the European Parliament, the                   — third subparagraph of Article 50: the threshold for
     Council or the Commission, the Centre shall report on                   compulsory security shall be ECU 250 000,
     the measures taken in the light if these comments,
     and, in particular, on the instructions given to those of           — Article 51: the limits below which contracts may
     its departments which are responsible for the                           be made against invoice or bill of costs shall be
     implementation of the budget. Such reports shall also                   ECU 750 and ECU 2 000 respectively for
     be transmitted to the Court of Auditors.                                expenditure away from the Centre.';
     The Centre must also give an account, in an Annex to
     the revenue and expenditure account for the next               73. Article 74 becomes Article 77;
     financial year, of the measures taken in the light of the
     comments appearing in the decisions giving
     discharge.                                                     74. Article 77 becomes Article 78.
     6. Supporting documents pertaining to the accounts
     and the preparation of the revenue and expenditure
     account and the balance sheet shall be kept for a                                         Article 2
     period of five years following the date of the decision
     giving discharge in respect of the implementation of           This Regulation shall enter into force on the third day
     the statement of revenue and expenditure.                      following its publication in the Official Journal of the
                                                                    European Communities.
     However, the documents relating to transactions not
     finally closed shall be kept for longer than the said
     period until the end of the year following the year in         This Regulation shall be binding in its entirety and directly
     which such transactions are finally closed.';                  applicable in all Member States.