CELEX: 31977D0120
Language: en
Date: 1976-06-01 00:00:00
Title: 77/120/EEC, Euratom, ECSC: 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 1973

No L 41 /10                            Official Journal of the European Communities                              11 . 2. 77
                                                   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 1973
                                                (77/120/EEC, Euratom, ECSC)
THE COUNCIL OF THE EUROPEAN                                        appropriations, increased the number of posts (2),
COMMUNITIES,                                                       while the second took suitable measures following
                                                                   the non-accession of Norway to the European
                                                                   Communities (3), the third drew the budgetary impli­
Having regard to the Treaty establishing the                       cations of the programme decisions taken by the
European Coal and Steel Community, and in par­                     Council on 5 February 1973 (research and invest­
ticular Article 78d thereof,                                       ment appropriations) (4) and the fourth increased
                                                                   inter alia the appropriations for the Guarantee Section
                                                                   of the European Agricultural Guidance and
Having regard to the Treaty establishing the                       Guarantee Fund (5);
European Economic Community, and in particular
Article 206 thereof,
                                                                   Whereas the Commission made payments relating to
Having regard to the Treaty establishing the                       appropriations carried over from the financial year
European Atomic Energy Community, and in par­                      1972 ( or previous financial years) from an appro­
ticular Article 180 thereof,                                       priation of 1 330 144 296 units of account over and
                                                                   above the aforementioned appropriation amounts ;
Having regard to the Treaty establishing a single
Council and a single Commission of the European
Communities, and in particular Article 20 thereof,                 Whereas certain appropriations available at the close
                                                                   of the financial year 1973 have been carried forward
Having regard to the accounts of revenue and expen­                to the financial year 1974 ;
diture and the financial statements relating to the
transactions made under the budget for the financial
year 1973 ,
                                                                   Whereas the observations and comments in the report
                                                                   of the Audit Board on the accounts for the financial
Having regard to the report of the Audit Board on                  year 1973 contain references to certain irregularities
the accounts for the financial year 1973 , to which                and mistakes ; whereas suitable action should be
report are annexed the replies of the institutions to              taken on this matter;
the comments concerning them,
Whereas the Council has adopted the budget of the                  Whereas, however, the general implementation by the
European Communities for the financial year                        Commission of the budgets for the financial year
1973 (*);                                                          1973 was such as to entitle it to be given a discharge
                                                                   in respect of the implementation of these budgets,
Whereas four rectifying and supplementary budgets
were adopted during the financial year 1973 , the
first of which, although it contained no amended
                                                                   (2) OJ No  L 172, 28 . 6. 1973, p. 11 .
                                                                   (3) OJ No  L 318, 19 . 11 . 1973 , p. 1 .
                                                                   (4) OJ No  L 366, 31 . 12. 1973 , p. 1 .
(*) OJ No L 307, 31 . 12. 1972, p. 1 .                             (5) OJ No  L 367, 31 . 12. 1973, p. 1 .
 ---pagebreak--- 11 . 2. 77                       Official Journal of the European Communities                           No L 41/11
           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 1973 are as set out in Annex I.
                                                    Article 2
           1 . The Council notes that :
           (a) total payments made from appropriations for the financial year 1973 (management of
               own resources) are as follows :
                                                                                  (in units of account)
               1 . administrative and operating expenditure (Titles I to IV):
                   — Commission                                    176 404 814*52
                   — repayment to Member States of 10% of
                       amounts paid                                187 895 356*52
                   — European Parliament                             21 433 333*99
                   — Council                                        25 242 544*68
                   — Court of Justice                                 5 084 918*44     416 060 968*15
               2. research and investment expenditure                                   60 773 301*29
               3 . European Social Fund                                                 20 972 775*56
               4. EAGGF :
                   — Guarantee Section                           2 978 340 165*54
                   — Guidance Section                                 4 797 535*00 2 983 137 700*54
               5 . food aid                                                             52 784 339*76
                                                                         Total (a) 3 533 729 085*30
           (b) total payments made from appropriations to be financed according to an ad hoc scale
               are as follows :
               aid to redundant workers in sulphur mines in
               Italy                                                    213 702 90         213 702*90
                                                                  Total (a) + (b) 3 533 942 788*20
 ---pagebreak--- No L 41 / 12                        Official Journal of the European Communities                            11 . 2 . 77
             c) total appropriations carried forward from the financial year 1973 to the financial year
                 1974 (management of own resources) are as follows :
                                                                                      (in units of account)
                 1 . administrative and operating expenditure (Titles I to IV):
                     — Commission                                       22 451 405*54
                     — repayment to Member States of 10% of
                         amounts paid                                   62 203 454-16
                     — European Parliament                               1 610 865-12
                     — Council                                           3 322 850-84
                     — Court of Justice                                    741 706-90       90 330 282-56
                 2. research and investment expenditure                                       9 147 594-74
                 3 . European Social Fund                                                  261 976 320-76
                 4. EAGGF :
                     — Guarantee Section                                                   684 849 733-90
                     — Guidance Section                                                    178 002 465-00
                 5 . food aid                                                                 8 098 687-14
                                                                            Total (c) 1 232 405 084-10
             (d) total appropriations carried over from the financial year 1973 to the financial year
                 1974 to be financed according to an ad hoc scale are as follows :
                 EAGGF : Guarantee Section                             170 000 000-00      170 000 000-00
                                                                      Total (c) + (d) 1 402 405 084-10
             2. The Council notes that the sum of the totals under ( 1 ) (a), (b), (c) and (d), viz :
             4 936 347 872-30 units of account, is to be covered by equivalent revenue as follows :
             (a) in accordance with Decision 70/243/ECSC, EEC, Euratom :
                 — by own resources                                  2 496 557 331-49
                 — by financial contributions                        2 087 329 476-14
                 — by the amount provided for the appropriations
                     carried forward from the financial year 1972
                     to the financial year 1973 and cancelled ....     125 120 107-80 4 709 006 915-43
                 — by revenue connected with research and in­
                     vestment activities                                 5 196 049-45
                 — by Member States' contributions to the Eura­
                     tom complementary programmes                       10 355 566-41
                 — by the amount of the ECSC levies allocated to
                     administrative expenditure                         18 000 000-00
                 — by other miscellaneous revenue                       23 575 638*11        57 127 253-97
                                                                            Total (a) 4 766 134 169*40
 ---pagebreak--- 11 . 2. 77                         Official Journal of the European Communities                           No L 41 / 13
                                                                                    (in units of account)
           ( b) by financial contributions :
                — in accordance with Article 200 ( 1 ) of the EEC
                   Treaty                                                213 702*90
                — in accordance with Council Regulation No
                   130/66/EEC of 26 July 1966 on the financing
                   of the common agricultural policy (*) :
                   EAGGF : Guarantee Section                         170 000 000-00      170 213 702-90
                                                                    Total (a) + (b) 4 936 347 872-30
           The calculation of the contribution of the Member States to the financing of the budget
           for the financial year 1973 is reproduced in Annex II .
           3 . The Council notes that the amount of payments from appropriations carried over
           from the financial vear 1972 is 470 655 200-71 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 1973 , as shown by the following table :
           (x) OJ No 165 , 21 , 9, 1966, p. 2965/66,
 ---pagebreak---                                                                                                                                                       (in units of account)
                    Amounts carried
                                                                     Total                                Payments made by      Balances    carried
yments against      over from 1973                                                                        31 December 1973
                                                                appropriations       Commitments    at                            forward from            Cancellations
ppropriations        to 1974 from          Cancellations
                                                               for the financial    31 December 1973              or
ought forward        appropriations                                                                                              1973 to 1974 t1)
                                                                   year 1973                              15 February 1974
                                                                                                                                                                                  No L 41/ 14
                    brought forward
      2                    3                     4                     5                    6                     7                     8                       9
3 371 232-64                                2 672 012-34       532 526 641-00        504 880 377-69       416 274 671-05         90 330 282-56           25 921 687-39
                          —                                                                                                                                4 765 933-97
1 493 089-99                                  776 989-06         74 686 830-00        69 795 449-43         60 773 301-29          9 147 594-74
                          —                                                                                                     261 976 320-76                      903-68
8 963 595-44                               13 729 087-22       282 950 000-00        242 236 764-86         20 972 775-56
5 857 119-20                             214 444 356-52 3 833 195 415-00 3 663 189 899-44 2 978 340 165-54                      854 849 733-90                  5 515-56
8 936 412-52        577 933 749-95         19 143 651-43       350 000 000-00           6 613 999-00         4 797 535-00       178 002 465-00          167 200 000-00
                          —
2 033 750-92                               30 789 249-08        61 134 985-00         60 883 026-90         52 784 339-76          8 098 687-14              251 958-10
                                                                                                                                                                              Official Journal of the European Communities
0 655 200-71       577 933 749-95        281 555 345-65 5 134 493 871-00 4 547 599 517-32 3 533 942 788-20 1 402 405 084-10                             198 145 998-70
 rence between columns 6 and 7 as they include the 'carry forwards' referred to in Article 6 (1) (b) of Financial Regulation 73/91/ECSC, EEC, Euratom (OJ No L 116, 1. 5.
one at Brussels, 1 June 1976.
                                                                                         For the Council
                                                                                          The President
                                                                                            G. THORN
                                                                                                                                                                                 11 . 2. 77
 ---pagebreak--- 11 . 2. 77                               Official Journal of the European Communities                                No L 41/ 15
                                                                ANNEX I
                                 VIEWS OF THE COUNCIL AS REFERRED TO IN ARTICLE 1
                     Making up the accounts of the authorities and bodies referred to in Article 4 of Regulation
                                                            (EEC) No 729/70
               The Council requests the Commission to examine the possibility of speeding up the procedures
               for making up the accounts of the authorities and bodies referred to in Article 4 of Council
               Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural
               policy (x) in order to comply with the time limit laid down in Article 5 (2) (b) thereof.
               ( x ) OJ No L 94, 28 . 4. 1970, p. 13 .
                                                                ANNEX II
                         CALCULATION OF THE CONTRIBUTION OF THE MEMBER STATES
                       TO THE FINANCING OF THE BUDGET FOR THE FINANCIAL YEAR 1973
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 1972            Amount
                                                          year              to 1974          and cancelled
                                                                                           (to be deducted)
1.  Research and investment expenditure                60 773 301-29       9 147 594-74          776 989-06       69 143 906-97
2.  European Social Fund                               20 972 775-56    261 976 320-76       13 729 087-22      269 220 009-10
3.  EAGGF :
    — Guarantee Section                           2 978 340 165-54      684 849 733-90       69 444 356-52    3 593 745 542-92
    — Guidance Section                                  4 797 535-00    178 002 465-00        7 708 413-60      175 091 586-40
4.  — Administrative and operating
        expenditure :
        — Commission                                176 404 814-52        22 451 405-54       1 658 379-18      197 197 840-88
        — Parliament                                   21 433 333-99       1 610 865-12          206 686-30       22 837 512-81
        — Council                                      25 242 544-68       3 322 850-84          673 026-14       27 892 369-38
        — Court of Justice                              5 084 918-44          741 706-90         133 920-72        5 692 704-62
    — Food aid                                         52 784 339-76       8 098 687-14      30 789 249-08        30 093 777-82
5.   Refund to the Member States of 10 %
     of own resources                               187 895 356-52        62 203 454-16               —0-02     250 098 810-70
                                                  3 533 729 085-30    1 232 405 084-10     125 120 107-80     4 641 014 061-60
 ---pagebreak--- No L 41 /16                                 Official Journal of the European Communities                                            11.2 . 77
                                                                                                              (in units of account)
                                                  Category of revenue                                            Amount
            1 . Miscellaneous revenue relating to research and investment activi­
                 ties                                                                                        5 196 049-45
            2 . Other miscellaneous revenue                                                                23 575 638-11
            3 . ECSC levies allocated to administrative expenditure                                        18 000 000-00
            4, Member States' contributions to Euratom complementary pro­
                 grammes                                                                                   10 355 566-41 (x)
                                                                                                           57 127 253-97
            Appropriations to be covered pursuant to Decision 70/243/ECSC ,                            4 583 886 807-63
            EEC , Euratom
            I1 ) Established entitlements on revenue orders issued : 11 117 404-49
                 Actual established entitlements :                      10 355 566-41
                 Still to be recovered :                                   761 838-08
                 Belgium :                  562 123-79
                 Germany :                4 847 142-52
                 France :                   610 909-87
                 Italy :                  1 089 156-97
                 Luxembourg :                10 434-46
                 Netherlands :            3 596 699-24
                 Denmark :                   44 074-22
                 Ireland :                   10 894-86
                 United Kingdom :           345 968-56
                                         11 117 404-49
            2. Allocation of expenditure in accordance with Article 3 (2) of Decision 70/243/ECSC, EEC,
                  Euratom, account being taken of Articles 127 to 132 of the Act of Accession
                                                                                                              (tn units of account)
                                                                       Contribution from
                                                                         Member States
                                                                            according         Total share of        Relative share
                                               Own resources paid   to Article 3 (2) scale    Member States               (% )
                                                                     ( Articles 129 and 130
                                                                     of Act of Accession)
            Belgium                              175 721 966-46          127 678 478-13       303 400 444-59             6-6188
            Denmark                                38 631 769-46          23 114 045-25        61 745 814-71             1-3470
            Germany                              731 213 597-45          617 735 902-21     1 348 949 506-66           29-4281
            France                               448 675 801-04          612 102 513-17     1 060 778 314-21           23-1415
            Ireland                                12 686 667-00            5 731 531-55       18 418 198-55             0-4018
            Italy                                403 524 327-18          379 277 053-05       782 801*380-23            17-0772
            Luxembourg                              2 969 206-70            3 754 205-36        6 723 412-06             0-1467
            Netherlands                          280 607 612-28          137 066 079-53       417 673 691-81             9-1118
            United Kingdom                       401 866 226-03          181 529 818-78       583 396 044-81            12-7271
                                 Total         2 495 897 173-60      2 087 989 634-03       4 583 886 807-63          100-0000
 ---pagebreak--- 11.2. 77                                Official Journal of the European Communities                                            No L 41 /17
3 . Adjustment of the relative share of each Member State for the financial year 1973 to establish the relative share of the
    new Member States
                                                                                              Difference :
                                                                         Relative
                          Reference        Upper         Lower        share before                                Allocation         Relative
                           amount          limits        limits                       below the       above the   of balance        share after
                                                                       adjustment
                          for 1972        (+ 1% )      (- 1-5% )        (Table 2 }   lower limit      upper limit                   adjustment
Belgium                     7-4334          7-5077        7-3219           6-6188     + 0-7031             —
                                                                                                                  + 0-0535             7-3754
Denmark                     1-1070          1-1181        1-0904           1-3470         —
                                                                                                      —0-2289        —
                                                                                                                                       1-1181
Germany                    28-7912        29-0791       28-3593          29-4281          —
                                                                                                      —0-3490        —
                                                                                                                                     29-0791
France                     24-9580        25-2076       24-5836          23-1415      + 1-4421             —
                                                                                                                  + 0-2568           24-8404
Ireland                     0-2745          0-2772        0-2704           0-4018         —
                                                                                                         0-1246      —
                                                                                                                                       0-2772
Italy                      19-2038        19-3958       18-9157          17-0772      + 1-8385             —
                                                                                                                  + 0-1591            19-0748
Luxembourg                  0-1795          0-1813        0-1768           0-1467     + 0-0301             —
                                                                                                                  + 0-0016             0-1784
Netherlands                 9-3586          9-4522        9-2182           9-1118     + 0-1064             —
                                                                                                                  + 0-0575             9-2757
United Kingdom              8-6940          8-7809        8-5636         12-7271          —
                                                                                                      —3-9462        —
                                                                                                                                       8-7809
               Total     100-0000        100-9999       98-4999        100-0000       + 4-1202        —4-6487     + 0-5285          100-0000
                                                 Balance to be allocated :                 — 0-5285
4. Allocation of expenditure, other than that financed by the three new Member States, to the original Member States in
    accordance with Article 3 (2) of Decision 70/243 /ECSC, EEC, Euratom
                                                                                                                          (in units of account)
                                                            Contribution from
                                  Own resources                Member States                 Total share of             Relative share
                                     paid out                   according to                 Member States                     (% )
                                                             Article 3 (2) scale
Belgium                          175 721 966-46               141 080 198-89                316 802 165-35                    7-6942
Germany                          731 213 597-45               682 579 197-57              L 413 792 795-02                   34-3368
France                           448 675 801-04               676 355 071-15              1 125 030 872-19                  27-3237
Italy                            403 524 327-18               419 091 179-05                822 615 506-23                   19-9789
Luxembourg                          2 969 206-70                 4 149 417-61                 7 118 624-31                    0-1729
Netherlands                      280 607 612-28               151 453 742-93                432 061 355-21                   10-4935
                 Total        2 042 712 511-11             2 074 708 807-20              4 117 421 318-31                  100-0000
Denmark                      1-1181%                                       51 252 438-40      Total expenditure            4 583 886 807-63
Ireland                      0-2772%
                                             of 4 583 886 807-63
                                                                           12 706 534-23      Share borne by new
                                                                                              Member States                   466 465 489-32
United Kingdom               8-7809%                                     402 506 516-69       To be borne by original
                           10-1762%                                      466 465 489-32       Member States                4 117 421318-31
 ---pagebreak--- No L 41/18                                Official Journal of the European Communities                                                    11 . 2. 77
5. Adjustment of the relative shares of the original Member States for the financial year 1973 in accordance with the first
    subparagraph of Article 3 (3) of Decision 70/243/ECSC, EEC, Euratom
                                                                           Relative         Difference :                                   Relative
                           Reference        Upper           Lower       share before                               First       Second    share after
                             amount         limits          limits                                             allocation     allocation
                                                                         adjustment   below the    above the                             adjustment
                            for 1972       (+ 1% )        {— 1-5% )       (Table 4)  lower limit   upper limit
Belgium                       8-2662         8-3489         8-1422          7-6942   + 0-4480          —           —
                                                                                                                             + 0-0499       8-1921
Germany                      32-0171       32-3373         31-5368         34-3368       —
                                                                                                   —1-9995         —              —
                                                                                                                                           32-3373
France                       27-7544       28-0319         27-3381         27-3237   + 0-0144          —           —
                                                                                                                             + 0-2395      27-5776
Italy                        21-3555       21-5691         21-0352         19-9789   + 1-0563          —           —
                                                                                                                             + 0-1484      21-1836
Luxembourg                    0-1996         0-2016         0-1966          0-1729   + 0-0237          —           —
                                                                                                                             + 0-0015       0-1981
Netherlands                  10-4072       10-5113         10-2511         10-4935       —             —
                                                                                                               + 0-0178           —
                                                                                                                                           10-5113
                Total      100-0000       101-0001        98-5000        100-0000    + 1-5424     —1-9995      + 0-0178      + 0-4393    100-0000
                                                  Balance to be allocated :                — 0-4571                   + 0-4571
             6. Contributions of the Member States to the financing of the budget for the financial year 1973
                  in accordance with Decision 70/243/ECSC, EEC, Euratom, taking into account the provisions
                  of Articles 127 to 132 of the Act of Accession
                                                                                                                (in units of account)
                                                    Allocation of expenditure                        Breakdown of revenue
                                                   % 0                   Amounts            Own resources           Contributions
             Belgium                               7-3585            33 7 305 310-74       175 721 966-46         161 583 344-28
             Denmark                               1-1181             51 252 438-40          38 631 769-46          12 620 668-94
             Germany                            29-0466            1 331 463 265-46        731 213 597-45         600 249 668-01
             France                             24-7712            1 135 483 768-89        448 675 801-04         686 807 967-85
             Ireland                               0-2772             12 706 534-23          12 706 534-23               —
             Italy                               19-0279             872 217 397-87        403 524 327-18         468 693 070-69
             Luxembourg                            0-1779               8 154 734-63          2 969 206-70           5 185 527-93
             Netherlands                           9-4417            432 796 840-72        280 607 612-28         152 189 228-44
             United Kingdom                        8-7809            402 506 516-69        402 506 516-69                —
                               Total           100-0000            4 583 886 807-63      2 496 557 331-49      2 087 329 476-14
             (*) The percentages calculated in Table 5 for the six original Member States have been adjusted to take account of the
                 enlarged Community of nine.
 ---pagebreak---  provided for
                                                                                                                                              (in untts of account)
                                                                                                                                                                           11 . 2 . 77
                        Belgium              Germany              France           Italy              Luxembourg               Netherlands              Total
                        16 882-53            59 836-81            59 836-81        59 836-81              427-41                 16 882-53           213 702-90
                     14 242 508-00        50 411 015-00       38 931 173-00    44 000 877-00          258 550-00          22 155 877-00         170 000 000-00
        Total        14 259 390-53        50 470 851-81       38 991 009-81    44 060 713-81          258 977-41          22 172 759-53         170 213 702-90
                                                                                                                                              (in units of account)
  ments made in accordance with Article
  of Financial Regulation 73/91 /ECSC,             Amounts held by the                     Established entitlements
           EEC, Euratom                             Commission at the                                                                           Difference
                                                    end of the financial                                                                     (b+c+d—e—f)
                                                          year 1972
 resources                Advances paid                                         Own resources                  Contributions
    b                             c                          d                       e                                ƒ                             g
  21 966-46              160 566 466-53                 12 053 353-82          175 721 966-46                161 583 344-28                   11 036 466-07
                                                             —                  38 631 769-46                  12 620 668-94                   6 345 553-56
  31 769-46               18 966 222-50
  13 597-45              547 996 620-73                 76 168 204-58          731 213 597-45                600 249 668-01                  23 915 157-30
                                                                                                                                                                      Official Journal of the European Communities
  75 801-04              684 067 388-98                29 670 967-54           448 675 801-04                686 807 967-85                   26 930 388-67
                                                                                                                      —
                                                             —                                                                                 2 493 660-92
  86 667-00                2 513 528-15                                         12 706 534-23
  24 327-18              431 141 458-44                 44 401 776-82          403 524 327-18                468 693 070-69                    6 850 164*57
  69 206-70                5 181 117-00                    147 324-67            2 969 206-70                   5 185 527-93                     142 913-74
  07 612-28              138 016 973-17                23 930 011-48           280 607 612-28                152 189 228-44                    9 757 756-21
                                                                                                                      —
                                                             —                                                                                78 978 519-63
  66 226-03               79 618 810-29                                        402 506 516-69
  97 173-60      ■     2 068 068 575-79                186 371 638-91         2 496 557 331-49             2 087 329 476-14                  1 66 450 580-67
                                                                                                                                                                           No L 41 /19