CELEX: 31977D0121
Language: en
Date: 1976-06-01 00:00:00
Title: 77/121 /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 supplementary budget of the European Communities for the financial year 1974

No L 41 /20                              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 supplementary budget of the European Communities for the financial
                                                             year 1974
                                                  (77/ 121 /EEC, Euratom, ECSC)
THE COUNCIL OF THE EUROPEAN                                          Whereas during the financial year 1974 a supplemen­
COMMUNITIES,                                                         tary budget (2) was adopted making appropriations
                                                                     for international emergency aid for the developing
Having regard to the Treaty establishing the                         countries most severely affected by the crisis ;
European Coal and Steel Community, and in par­
ticular Article 78 d thereof,
Having reagard to the Treaty establishing the                        Whereas the Commission made payments relating to
European Economic Community, and in particular                       appropriations carried over from the financial year
Article 206 thereof,                                                  1973 (or previous financial years) from an appro­
                                                                     priation of 1 980 338 834 units of account over and
Having regard to the Treaty establishing the                         above the aforementioned appropriation amounts ;
European Atomic Energy Community, and in par­
ticular Article 180 thereof,
Having regard to the Treaty establishing a single                     Whereas certain appropriations available at the close
 Council and a single Commission of the European ,                    of the financial year 1974 have been carried forward
 Communities, and in particular Article 20 thereof,                   to the financial year 1975 ;
 Having regard to the accounts of revenue and expen­
 diture and the financial statements relating to the                  Whereas the observations and comments in the report
 transactions made under the budget for the financial                 of the Audit Board on the accounts for the financial
 year 1974,                                                           year 1974 contain references to certain irregularities
                                                                      and mistakes ; whereas suitable action should be taken
 Having regard to the report of the Audit Board on                    on this matter ;
 the accounts for the financial year 1974, to which
 report are annexed the replies of the institutions to
 the comments concerning them,
                                                                      Whereas, however, the general implementation by
 Whereas the Council has adopted the budget of the                    the Commission of the budgets for the financial year
 European Communities for the financial year                          1974 was such as to entitle it to be given a discharge
 year 1974 (*);                                                       in respect of the implementation of these budgets,
               HAS DECIDED AS FOLLOWS :
                                                              Article 1
               The views of the Council on the observations and comments in the report of the Audit
               Board on the accounts for the financial year 1974 are as set out in Annex I.
  (!) OJ No L 115 , 29 . 4. 1974, p. 1 .                               (2 ) OJ No L 347, 27. 12. 1974, p. 1 .
 ---pagebreak--- 11.2 . 77                        Official Journal of the European Communities                          No L 41 /21
                                                    Article 2
          1 . The Council notes that :
          (a) total payments made from appropriations for 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                                   248 408 630-54
                    — repayment to Member States of 10% of
                       amounts paid                                222 225 327-88
                    — European Parliament                            29 315 181-38
                    — Council                                        33 402 325-86
                   — Court of Justice                    »            6 451 841-08     539 803 306-74
              2. research and investment expenditure                                    69 668 995-7 8
              3 . European Social Fund                                                   10 141 677-62
              4.    EAGGF :
                   — Guarantee Section                           2 641 828 418-64
                   — Guidance Section                                17 965 351-60   2 659 793 770-24
              5 . food aid and emergency food aid                                      160 817 691-02
                                                                         Total (a) 3 440 225 441-40
          (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
              Italv                                                     146 492-78          146 492-78
                                                                  Total (a) + (b)    3 440 371 934-18
          (c) total appropriations carried forward from the financial year 1974 to the financial year
              1975 (management of own resources) are as follows :
              1 . administrative and operating expenditure (Titles I to IV):
                   — Commission                                     60 786 939 68
                   — repayment to Member States of 10% of
                       amounts paid                                 84 561 015-56
                   — European Parliament                              2 895 112-02
                   — Council                                          3 382 380-36
                   — Court of Justice                                   461 114-70     152 116 562-32
              2.   research and investment expenditure                                  14 200 540-05
              3.   European Social Fund                                                315 158 697-31
 ---pagebreak--- No L 41 /22                         Official Journal of the European Communities                            11 . 2. 77
                                                                                      (in units of account)
                 4. EAGGF :
                    — Guarantee Section                                                    796 938 494-26
                    — Guidance Section                                                     245 580 000-01
                 5. food aid and international emergency aid                               163 526 099-04
                                                                            Total (c) 1 687 520 392-99
            (d) total appropriations carried over from the financial year 1974 to the financial year 1975
                 to be financed according to an ad hoc scale are as follows :
                 EAGGF : Guarantee Section                                 108 328-25           108 328-25
                                                                      Total (c) + (d) 1 687 628 721-24
            2. The Council notes that the sum of the totals under ( 1) (a), (b), (c) and (d), viz :
            5 128 000 655-42 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                                  3 067 700 396-25
                 — by financial contributions                        1 903 778 070*04
                 — by the amount provided for the appropriations
                     carried forward from the financial year 1973
                     to the financial year 1974 and cancelled ....      91 011 440*09 5 062 489 906-38
                 — by revenue connected with research and in­
                     vestment activities                                 4 432 940-24
                 — by Member States' contributions to the Eura­
                     tom complementary programmes                       10 007 510-75
                 — by the amount of the ECSC levies allocated
                     to administrative expenditure                      18 000 000-00
                 — by other miscellaneous revenue                       32 815 477-02       65 255 928-01
                                                                            Total (a) 5 127 745 834-39
            (b) by financial contributions :
                 — in accordance with Article 200 ( 1 ) of the EEC
                     Treaty                                                146 492-78
                 — in accordance with Council Regulation No
                     130/66/EEC of 26 July 1966 on the financing
                     of the common agricultural policy (*) :
                     EAGGF : Guarantee Section                             108 328-25           254 821-03
                                                                      Total (a) + (b) 5 128 000 655-42
            The calculation of the contribution of the Member States to the financing of the budget
            for the financial year 1974 is reproduced in Annex II.
            3 . The Council notes that the amount of payments from appropriations carried over
            from the financial year 1973 is 1 075 996 586-18 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 supplementary budget of the European Communities for the
            financial year 1974, as shown by the following table :
             (x) OJ No 165, 21. 9. 1966, p. 2965/66.
 ---pagebreak---                                                                                                                                                          (in units of account)
                        Amounts carried
                                                                           Total
     ments against      over from 1974                                                                                               Balances carried
                                                                     appropriations             Commitments a     Payments made by                           Cancellations
     propriations        to 1975 from           Cancellations                                                                         forward from
                                                                                                                                                                                    11 . 2 . 77
                                                                   for   the       financial   31 December 1974   31 December 1974
     ught forward        appropriations                                                                                               1974 to 1975 (l)
                        brought forward                                  year 1974
          2                     3                     4                        5                      6                  7                   8                     9
     6 212 224-99                                4 118 057-57       71 7 463 098-54            666 499 652-74     539 949 799-52     152 116 562-32         25 396 736-70
                               —
     8 047 720-85                                1 099 873-89        85 607 919-00               72 883 642-13     69 668 995-78       14 200 540-05          1 738 383-17
                                                                                                                                                                                     Official
    7 359 786-88                               34 616 533-88        327 800 000-00             269-547 445-06      10 141 677-62     315 158 697-31          2 499 625-07
    6 031 881-88                              218 817 852-02 3 443 550 000-00 3 107 375 241-14 2 641 828 418-64                      797 046 822-51           4 674 758-85       Journal of the European
     0 447 083-06       634 347 725-28          11 141 406-61       325 000 000-00              118 706 662-50      17 965 351-60    245 580 000-01         61 454 648-39
                               —
     7 897 888-52                                  200 798-62       325 551 953-46             285 159 570-60     160 817 691-02     163 526 099-04           1 208 163-40
                                                                                                                                                                                     Communities
5 996 586-18            634 347 725-28        269 994 522-59 5 224 972 971-00 4 520 172 214-17 3 440 371 934-18 1 687 628 721-24                            96 972 315-58
   rence between columns 6 and 7 as they include the 'carrv 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                                                                     No L 41 /23
 ---pagebreak--- No L 41 /24                              Official Journal of the European Communities                                  11 . 2 . 77
                                                                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 Council
                                                      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 (*) in order to comply with the time limit laid down in Article 5 (2) (b)
               thereof.
                (!) 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 1974
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 1973           Amount
                                                              year             to 1975       and cancelled
                                                                                           (to be deducted)
1.  Research and investment expenditure                   69 668 995-78     14 200 540-05       1 099 873-89     82 7 69 661-94
2.  European Social Fund                                  10 141 677-62    315 158 697-31     34 616 533-88    290 683 841-05
3.  EAGGF :
    — Guarantee Section                                2 641 828 418-64    796 938 494-26     48 817 852-02  3 389 949 060-88
    — Guidance Section                                    17 965 351-60    245 580 000-01       2 158 324-11   261 387 027-50
4.  — Administrative and operating
        expenditure :
        — Commission                                     248 408 630-54     60 786 939-68       3 248 058-08   305 947 512-14
        — Parliament                                      29 315 181-38       2 895 112-02        172 746-52     32 037 546-88
        — Council                                         33 402 325-86       3 382 380-36        212 298-70     36 572 407-52
        — Court of Justice                                  6 451 841-08        491 114-70         41 876-76      6 901 079-02
    — Food aid                                            98 476 891-02    101 516 899-04         200 798-62    199 792 991-44
    — Emergency international aid                         62 340 800-00     62 009 200-00           —
                                                                                                               124 350 000-00
5.  Refund to the Member States of 10 %
     of own resources                                    222 225 327-88     84 561 015-56         443 077-51   306 343 265-93
                                                       3 440 225 441-40  1 687 520 392-99     91 011 440-09  5 036 734 394-30
 ---pagebreak--- 11 . 2 . 77                                Official Journal of the European Communities                                                No L 41 /25
                                                                                                                 (in units of account)
                                                 Category of revenue                                              Amount
            1 . Miscellaneous revenue relating to research and investment
                activities                                                                                      4 432 940-24
            2 . Other miscellaneous revenue                                                                  32 815 477-02
            3 . ECSC levies allocated to administrative expenditure                                          18 000 000-00
            4, Member States' contributions to Euratom complementary
                programmes                                                                                   10 007 510-75 (x)
                                                                                                             65 255 928-01
            Appropriations to be covered pursuant to Decision 70/243 /ECSC ,
            EEC, Euratom                                                                                 4 971 478 466-29
            t1) Established entitlements on revenue orders issued : 10 040 372-87
                Actual established entitlements :                       10 007 510-75
                Still to be recovered :                                      32 862-12
                Belgium :                  439 828-26
                Germany :                4 311 372-57
                France :                   679 759-88
                Italy :                    618 717-60
                Luxembourg :                 8 018-70
                Netherlands :            3 366 101-44
                Denmark :                   67 717-99
                Ireland :                   16 891-73
                United Kingdom :           531 964-70
                                        10 040 372-87
            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
                                                                                                              ( in units of account)
                        s
                                                                       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                             215 388 903-22           116 771 748-69       332 160 651-91               6-6813
            Denmark                              52 601 799-02             27 047 913-54       79 649 712-56               1-6022
            Germany                             861 368 684-58           564 968 791-66     1 426 337 476-24              28-6904
            France                              562 046 214-10           559 816 808-13     1 121 863 022-23              22-5660
            Ireland                              15 495 845-24              6 707 002-95       22 202 848-19               0-4466
            Italy                               507 973 998-02           346 879 281-46       854 853 279-48              17-1952
            Luxembourg                            4 457 239-12              3 434 001-22        7 891 240-34               0-1587
            Netherlands                         297 860 734-80           125 357 733-45       423 218 468-25                8-5129
            United Kingdom                     490 876 690-00            212 425 077-09       703 301 767-09              14-1467
                               Total         3 008 070 108-10          1 963 408 358-19     4 971 478 466-29            100-0000
 ---pagebreak--- No L 41 /26                                      Official Journal of the European Communities                                                  11 . 2. 77
3 . Adjustment of the relative share of each Member State for the financial year 1974 to establish the relative share of the
     new Member States
                                                                                                        Difference :
                                 Relative                                         Relative
                               share used                      Lower limits    share before                                 Allocation         Relative
                                                 Upper limits                                                                                 share after
                              as reference         (+ 1% )       (- 1-5% )      adjustment      below the       above the   of balance
                                ( 1973 ) 11)                                       ( Table 2)   lower limit     upper limit                   adjustment
Belgium                            7-1547           7-2262         7-0474            6-6813     + 0-3661             —
                                                                                                                            + 0-0484             7-0958
Denmark                            1-3914            1-4053        1-3705             1-6022        —
                                                                                                                —0-1969         —
                                                                                                                                                 1-4053
Germany                          28-2422           28-5246        27-8186         28-6904           —
                                                                                                                —0-1658         —
                                                                                                                                               28-5246
France                           24-0852           24-3261        23-7239         22-5660        + 1-1579            —
                                                                                                                            + 0-2320           23-9559
Ireland                            0-3450           0-3484         0-3398            0-4466         —
                                                                                                                —0-0982         —
                                                                                                                                                 0-3484
Italy                             18-5010          18-6860        18-2235          17-1952      + 1-0283             —
                                                                                                                            + 0-1437            18-3672
Luxembourg                         0-1730           0-1747         0-1704            0-1587     + 0-0117             —
                                                                                                                            + 0-0014             0-1718
Netherlands                        9-1802           9-2720       " 9-0425            8-5129     + 0-5296             —
                                                                                                                            + 0-0519             9-0944
United Kingdom                    10-9273          11-0366     ■- 10-7634]         14-1467          —
                                                                                                                —3-1101         —
                                                                                                                                                11-0366
                    Total      100-0000           100-9999        98-5000       100-0000         + 3-0936       —3-5710     + 0-4774          100-0000
                                                           Balance to be allocated :                 — 0-4774
(l) For the new Member Stales, 56/45ths of the 1973 relative share.
    For the original Member States, the balance in proportion to the relative share .
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                                  215 388 903-22                128 283 066-39                 343 671 969-61                    7-9267
Germany                                  861 368 684-58                620 663 659-43               1 482 032 344-01                   34-1828
France                                   562 046 2.14-10               615 004 112-39               1 177 050 326-49                  27-1484
Italy                                    507 973 998-02                381 076 167-80                 889 050 165-82                   20-5058
Luxembourg                                   4 457 239-12                 3 773 031-36                   8 230 270-48                   0-1898
Netherlands                              297 860 734-80                137 715 644-80                 435 576 379-60                   10-0465
                    Total            2 449 095 773-84                1 886 515 682-17               4 335 611 456-01                 100-0000
Denmark                           1-4053 %                                            69 864 186-89      Total expenditure           4 971 478 466-29
Ireland                           0-3484%                                             17 320 630-98
                                                     of 4 971 478 466-29                                 Share borne by new
                                                                                                         Member States                  635 867 010-28
United Kingdom                  11-0366%                                           548 682 192-41
                                                                                                         To be borne by original
                                  12-7903 %                                         635 867 010-28       Member States               4 335 611 456-01
 ---pagebreak--- 11 . 2. 77                                 Official Journal of the European Communities                                                No L 41 /27
5. Adjustment of the relative shares of the original Member States for the financial year 1974 in accordance with the first
    subparagraph of Article 3 (3) of Decision 70/243/ECSC, EEC, Euratom
                                                                                                  Difference :
                             Relative                                        Relative
                           share used                     Lower limits    share before                                     Allocation    Relative
                                          Upper limits                                                                                  share after
                          as reference       (+ 1% )        (— 1-5% )       adjustment      below the      above the       of balance
                              ( 1973 )                                        (Table 2)    lower limit    upper limit                   adjustment
Belgium                        8-1921          8-2740        8-0692            7-9267       + 0-1425           —
                                                                                                                           + 0-0701        8-1393
Germany                      32-3373         32-6607        31-8522          34-1828            —
                                                                                                           — 1-5221            —
                                                                                                                                         32-6607
France                       27-5776         27-8534        27-1639          27-1484        + 0-0155           —
                                                                                                                           + 0-3361      27-5000
Italy                        21-1836         21-3954        20-8658          20-5058        + 0-3600           —
                                                                                                                           + 0-2082      21-0740
Luxembourg                     0-1981         0-2001         0-1951            0-1898       + 0-0053           —
                                                                                                                           + 0-0021        0-1972
Netherlands                  10-5113         10-6164        10-3536          10-0465        + 0-3071           —
                                                                                                                           + 0-0752      10-4288
                Total       100-0000        101-0000        98-4998         100-0000        + 0-8304      — 1-5221         + 0-6917     100-0000
                                                               Balance to be allocated :          — 0-6917
             6. Contributions of the Member States to the financing of the budget for the financial year 1974
                  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
                                              % i1 )                 Amounts               Own resources           Contributions
             Belgium                          7-0982             352 885 484-49           215 388 903-22         137 496 581-27
             Denmark                          1-4053              69 864 186-89            52 601 799-02           17 262 387-87
             Germany                         28-4833          1 416 041 125-99            861 368 684-58         554 672 441-41
             France                          23-9827          1 192 294 766-13            562 046 214-10         630 248 552-03
             Ireland                          0-3484              17 320 630-98            17 320 630-98                —
             Italy                           18-3786             913 688 141-41           507 973 998-02         405 714 143-39
             Luxembourg                       0-1720                8 550 942-96             4 457 239-12           4 093 703-84
             Netherlands                      9-0949             452 150 995-03           297 860 734 80         154 290 260-23
             United Kingdom                  11-0366             548 682 192-41           548 682 192-41                —
                          Total            100-0000           4 971 478 466-29          3 067 700 396-25       1 903 778 070-04
             (l) 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 units of account)
              Belgium                   Germany             France              Italy               Luxembourg              Netherlands                 Total
                                                                                                                                                                         No L 41/28
            11 572-93               41 017-98            41 017-98           41 017-98                292-98                11 572-93            146 492-78
              8 612-10              33 397-60            31 696-84           23 832-22                238-32                 10 551-17           108 328-25
            20 185-03               74 415-58            72 714-82           64 850-20                 531-30                22 124-10           254 821-03
                                                                                                                                                                            Official
                                                                                                                                              (in units of account .
  ments made in accordance with Article 3 1           Amounts held by the
   inancial Regulation 73 /91 / ECSC, EEC ,           Commission at the                      Established entitlements                          Difference
                  Euratom                             end of the financial                                                                 ( b+c+d—e—f)
                                                           year 1973
  resources                                                                       Own resources                   Contributions
                     I           Advances
     b                              c                          d                         e                              f                           g
  88 903-22                    97 879 819-76            11 036 466-07           215 388 903-22                  137 496 581-27            — 28 580 295-44
  01 799-02                     7 855 713-46             6 345 553-56             52 601 799-02                  17 262 387-87            —    3 061 120-85
                                                                                                                                                                       Journal of the European Communities
  68 684-58                  441 015 045-01             23 915 157-30           861 368 684-58                  554 672 441-41            — 89 742 239-10
  46 214-10                  541 420 547-99       '     26 930 388-67           562 046 214-10                  630 248 552-03            — 61 897 615-37
                                                                                                                        —
   95 845 ,- 24             — 1 185 514-38               2 493 660-92             17 320 630-98                                           —       516 639-20
  73 998-02                  329 376 726-64              6 850 164-57           507 973 998-02                  405 714 143-39            — 69 487 252-18
   57 239-12                    3 808 306-97               142 913-74               4 457 239-12                   4 093 703-84           —       142 483-13
  60 734-80                    99 896 997-49             9 757 756-21           297 860 734-80                  154 290 260-23            — 44 635 506-53
                                                                                                                        —
  76 690-00                 —37 540 008-71              78 978 519-63           548 682 192-41                                            — 16 366 991-49
  70 108-10                 1 482 527 634-23           166 450 580-67          3 067 700 396-25               1 903 778 070-04            —314 430 143-29
                                                                                                                                                                               11.2.77