CELEX: 51987PC0284
Language: en
Date: 1987-06-25
Title: PROPOSAL FOR A COUNCIL REGULATION ( EURATOM, ECSC, EEC ) AMENDING THE FINANCIAL REGULATION OF 21 DECEMBER 1977 APPLICABLE TO THE GENERAL BUDGET OF THE EUROPEAN COMMUNITIES

16. 7. 87                                   Official Journal of the European Communities                                           No C 186/7
                                                                    II
                                                            (Preparatory Acts)
                                                      COMMISSION
               Proposal for a Council Regulation amending the Financial Regulation of 21 December 1977
                                   applicable to the general budget of the European Communities
                                                          (COM(87) 284 final)
                                    (Submitted by the Commission to the Council on 29 June 1987)
                                                             (87/C 186/09)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                W h e r e a s experience has shown the need for a single
                                                                        separate section in the b u d g e t for expenditure of an
Having regard to the Treaty establishing the European                   interinstitutional n a t u r e in o r d e r to ensure clarity and
Coal and Steel Community, and in particular Article 78f                 objectivity in the presentation of the appropriations for
thereof,                                                                each institution; whereas this is provided for in the last
                                                                        p a r a g r a p h of Article 202 of the E E C T r e a t y ,
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 209
                                                                        HAS ADOPTED THIS REGULATION:
thereof,
Having regard to the Treaty establishing the European                                                    Article 1
Atomic Energy Community, and in particular Article 183
thereof,                                                                The Financial Regulation of 21 December 1977 is hereby
                                                                        amended as follows:
Having regard to the proposal from the Commission,
                                                                          1. The second indent of Article 15 (1) is replaced by
Having regard to the opinion of the European Parlia-                            the following:
ment,
                                                                                '— separate sections subdivided into statements of
Having regard to the opinions of the Court of Auditors,                                revenue of the European Parliament, the
                                                                                        Council, the Commission, the Court of Justice
Whereas Article 107 of the Financial Regulation of 21                                   and the Court of Auditors, and an interin-
December 1977 ('), as amended by Regulations (ECSC,                                    stitutional section. The revenue and expenditure
EEC, Euratom) No 1252/79 (2) and 80/1176/EEC,                                          of the Economic and Social Committee shall be
Euratom, ECSC ('), provides that the European Parlia-                                  entered in the section dealing with the Council
                                                                                        and presented in the form of a statement of
ment and the Council shall examine the Financial Regu-
                                                                                        revenue and expenditure, subdivided in the same
lation in the light of a proposal from the Commission;
                                                                                       way as the sections of the budget and subject to
                                                                                        the same rules.'
Whereas a meeting of the Conciliation Committee
provided for in the Joint Declaration of 4 June 1975 by
the European Parliament, the Council and the                              2. The following new paragraph 5 is inserted in Article
Commission (4) has taken place;                                                  15:
Whereas provision should be made for an appropriate                             '5.       The Commission section shall include an
structure to accommodate all staff and administrative                           Annex containing the statement of revenue and
expenditure relating to the Commission's tasks outside                          expenditure relating to staff serving outside the
the Community in order to enhance budget transparency                           Community, implemented in accordance with Article
and create the conditions essential for management pro-                          102a. The statement of expenditure in this Annex
cedures to satisfy the specific requirements in this field;                     shall comprise a Title 1 (Staff expenditure) and a
                                                                                Title 2 (Administrative expenditure), with a
                                                                                nomenclature reflecting the specific requirements in
 (') OJNoL356, 31. 12. 1977, p. 1.                                              this field. The total appropriations in each of these
 O O J N o L 160, 28.6. 1979.                                                   Titles shall be entered under a separate heading in
 (3) OJ No L 345, 20. 12. 1980, p. 23.                                          Titles 1 and 2 respectively of the Commission
 (4) O J N o C 89, 22. 4. 1975, p. 1.                                           section.'
 ---pagebreak--- No C 186/8                                Official Journal of the European Communities                                     16.7.87
 3. The first subparagraph of the existing paragraph 5 of                — Any transfers between appropriations relating
    Article 15 is renumbered paragraph 6 and replaced                         solely to one institution and appropriations
    by the following:                                                         relating solely to the other institutions shall, on a
                                                                              proposal from the Commission, be submitted to
                                                                              the budgetary authority, which shall decide in
    '6.    The statement of revenue and expenditure of                        accordance with paragraph 2.'
    the Office for Official Publications of the European
    Communities, drawn up in accordance with Article
    103 (2), shall be attached to the interinstitutional              8. The following new Title IXa is inserted:
    section.'
                                                                                                 'TITLE IXa
 4. The second subparagraph of the existing paragraph 5                  Special provisions applicable to the statement of
    of Article 15 becomes paragraph 7.                                   revenue and expenditure relating to staff serving
                                                                           outside the Community and to their administration
 5. The first line of Article 16 (2) is replaced by the
    following:                                                                                  Article 102a
                                                                         The provisions of Titles I to VI and XI shall apply
                                                                         to the statement of revenue and expenditure relating
    '2.    in the section for each institution and in the
                                                                         to staff serving outside the Community insofar as
    interinstitutional section:'
                                                                         they do not conflict with the specific provisions of
                                                                         this Title.
 6. Article 18 (2) is replaced by the following:
                                                                                                Article 102b
    '2.    The requisite powers for the implementation of                The expenditure of a financial year shall be entered
    the sections of the budget relating to the European                  in the accounts for that year on the basis of the
    Parliament, the Council, the Court of Justice and the                expenditure for which authorization reaches the
    Court of Auditors, and, as appropriate, of the                       Financial Controller not later than 31 December and
    interinstitutional section, shall be conferred upon the              in respect of which payment is made before 15
    other institutions by the Commission.'                               January. However, expenditure involving payments
                                                                         made not later than 31 December under the imprest
                                                                         accounts may still be entered in the accounts for that
 7. The following paragraph 9 is added to Article 21:                    year up to 1 March of the following year.
    '9.    The following provisions shall apply to the                                           Article 102c
    interinstitutional section:
                                                                         Within the Annex containing the statement of
                                                                         revenue and the statement of expenditure relating to
    — The European Parliament and the Council may                        staff     serving   outside     the   Community,       the
        transfer appropriations from one chapter to                      Commission may transfer appropriations:
        another and from one article to another where
        these appropriations relate solely to them. The                  — between the titles relating to staff expenditure
        Commission shall be informed of such transfers.                       and administrative expenditure respectively, in
                                                                              which case it shall inform the budgetary
                                                                              authority two weeks before doing so;
    — The Commission may transfer appropriations
        from one chapter to another and from one article                 — from one chapter to another within the titles
        to another where these appropriations relate                          relating to staff expenditure and administrative
        solely to itself or where it has sole responsibility                  expenditure.
        for managing them on behalf of all the
        institutions. It shall inform the budgetary authority
        two weeks before making such transfers.                                                  Article 102d
                                                                         In accordance with Article 106 the Commission shall
    — The Court of Justice and the Court of Auditors                     adopt implementing rules relating, in particular, to:
        may transfer appropriations from one chapter to
        another and from one article to another where                    — the award of contracts;
        these appropriations relate solely to them. They                 — the keeping of inventories;
        shall inform the budgetary authority and the
        Commission two weeks before making such                          — the system of accounts;
        transfers.                                                       — imprest accounts.
 ---pagebreak--- 16.7.87                                Official Journal of the European Communities                              No C 186/9
 9. The first subparagraph of Article 103 (2) is replaced         13. The following Article 108a is added:
    by the following:
                                                                        'Article 108 a
    'The appropriations for the Office, the total amount
    of which shall be entered under a special budget                   During the transitional period when some of the
    heading within the interinstitutional section, shall be            appropriations relating to staff serving outside the
    set out in detail in an Annex to that section. The                 Community are still entered in Chapter 98 of Title 9
    appropriations shown under this specific budget                    of the budget pending fulfilment of the conditions
    heading may be transferred in accordance with the                  necessary for them to be entered in the new
    conditions set out in Article 21.'                                 statement of revenue and expenditure provided for
                                                                       in Article 15 (5), the Commission is authorized,
10. Article 103 (4) is deleted.                                        notwithstanding Article 21 (2), to make any transfers
                                                                       that may be required in the course of the financial
11. Paragraphs 5, 6, 7, 8, 9 and 10 of Article 103 are                 year between Chapter 98 and that new statement.'
    renumebered 4, 5, 6. 7, 8 and 9.
12. The second subparagraph of the existing paragraph 8                                      Article 2
    (renumbered 7) of Article 103 is replaced by the              This Regulation shall enter into force on the day of its
    following:                                                    publication in the Official Journal of the European
                                                                  Communities.
    'The accounts shall be financed regularly by
    payments effected by the Commission upon receipt
    of calls for funds from the Office. Such payments             It shall apply for the first time to the drawing up of the
    may not exceed the total amount of the appro-                 1988 budget.
    priations entered for this purpose in the specific
    heading in the interinstitutional section setting out         This Regulation shall be binding in its entirety and
    the total appropriations for the Office.'                     directly applicable in all Member States.