CELEX: 31972Q0379
Language: en
Date: 1972-11-07 00:00:00
Title: Financial Regulation of 7 November 1972 laying down special provisions applicable to the European Agricultural Guidance and Guarantee Fund, Guarantee Section

130                                   Official Journal of the European Communities
No L 257/22                           Official Journal, of the European Communities                                 15.1 1.72
                                              FINANCIAL REGULATION
                                                    of 7 November 1972
              laying down special provisions applicable to the European Agricultural Guidance and Guar­
                                               antee Fund, Guarantee Section
                                                        (72/379/EEC) -
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                          Whereas the making up of the accounts merely, consti­
                                                                  tutes recognition by the Commission of expenditure de­
Having regard to the Treaty establishing the European             clared by the Member States under the measures taken
Economic Community, and in particular Article 209                 pursuant to Article 5 of Regulation (EEC) No 729/70,
thereof;
                                                                  and any corrections to which it may give rise must be
                                                                  included in the accounts of the financial year in which
Having regard to Council Regulation (EEC) No 729/                 the accounts were made up;
70 1 of 21 April 1970 on the financing of the common
agricultural policy :                                             Whereas, in view of the enlargement of the European
                                                                  Communities, a special measure should be adopted ex­
Having regard to the proposal from the Commission:                ceptionally for the transition from 1972 to the 1973
                                                                  financial year : whereas such a measure cannot be consid­
Whereas the Financial Regulation 2 of 30 July 1968 on             ered to derogate from Articles 2 and 127 to 132 of the
the establishment and implementation of the budget of             Act of Accesion or from the principle of management
the European Communities and on the responsibility of             laid down in this Regulation :
authorizing officers and accounting officers does not al­
low for the special characteristics of expenditure charge­        Whereas expenditure chargeable to the Guarantee Sec­
able to the European Agricultural Guidance and Guar­              tion of the Fund, in particular for the last two months of
antee Fund, Guarantee Section, from 1 January 1971 :              the financial year, is communicated by Member States to
whereas the financial provisions corresponding to those           the Commission on dates which do not allow budgetary
special characteristics must therefore be laid down pend­         arrangements, in particular the commitment and appro­
ing adoption of the unified financial regulation at present       priation of funds to be completed by 31 December at the
being prepared.                                                   latest ; whereas a date should therefore be set before
                                                                  which those arrangements must be completed and a spe­
Whereas, for the financing of expenditure chargeable to            cial procedure laid down for the payment of credits, •
the Guarantee Section of the Fund from 1 January 1971 .
Regulation (EEC) No 729/70 provided for the payment               HAS ADOPTED THIS FINANCIAL REGULATION :
of advances from the Fund to Member States for their
paying authorities and bodies; whereas the amount of the                                    A rticle 1
advances decided upon by the Commission must remain                This Regulation shall apply as from 1 January 1971 to
within the limits of the total amount of the credits en­
                                                                   expenditure financed under the European Agricultural
tered in the budget for the Guarantee Section of the Fund          Guidance and Guarantee Fund, Guarantee Section , in
and be the subject of global provisional commitments :             accordance with Regulation (EEC) No 729/70.
Whereas, without prejudice to the making up of accounts                                     Article 2
provided for in Article 5 (2) (b) of Regulation (EEC) No
729/70. expenditure effected by authorities and bodies             For credits from the Guarantee Section of the European
under Article 4 of that Regulation must be the subject of          Agricultural Guidance and Guarantee Fund, global
commitments under headings of the budget and of ap­                provisional commitments shall be made which corre­
propriations chargeable against the financial year during          spond to the advances to be paid to Member States.
which the expenditure is effected by those authorities and         Commission Decisions fixing the amount of such ad­
bodies ;                                                           vances in accordance with Article 5 (2) (a) of Regulation
                                                                   (EEC) No 729/ 70 shall constitute global provisional
                                                                   commitments . The approval of the financial controller
1 OJ No L 94. 28.4. 1970. p. 13 .                                  shall be intended solely to confirm that these commit­
2 OJ No L 199. 10.8.1968, p. 1 .                                   ments correspond to the amount of the advances fixed by
 ---pagebreak---                                       Official Journal of the European Communities                                          131
the Commission after consulting the Fund Committee                                           A rticle 6
and remain within the limits of the total credits entered
                                                                   Credits committed globally in accordance with Article 2
in the Guarantee Section of the European Agricultural
Guidance and Guarantee Fund.
                                                                   and which have not been the subject of commitment
                                                                   under headings of the budget pursuant to Article 3 shall ,
                                                                   as far as the provisions governing the carrying-forward
                                                                   of credits are concerned, be assimilated to the credits re­
                         A rticle 3
                                                                   ferred to in Article 6(1 ) (a) of the Financial Regulation
Expenditure effected by authorities and bodies in accord­          of 30 July 1968 when it has not been possible to make the
ance with Article 4 of Regulation (EEC) No 729/70                  appropriation provided for in Article 3 by 31 March at
shall be the subject of a commitment by chapter, article         • the latest .
and item and also of an appropriation, after examination
of the reports transmitted by Member States in accord­                                       A rticle 7
ance with the measures taken under Article 5 ( 3) of that          Payments effected up to 31 January 1973 by the authori­
 Regulation, and after approval by the financial control­          ties . and bodies referred to in Article 4 of Regulation
 ler. The commitment shall be made within two months of
                                                                  (EEC) No 729/ 70 shall , as an exception , be shown in
receipt of the reports transmitted by Member States. The           the accounts of the financial year 1972 .
appropriation shall as a general rule be made within the
same time limit.
                                                                                             A rticle 8
This Article shall apply without prejudice to the making
up of accounts provided for in Article 5 ( 2) (b) of Regu­          1 . Credits made available under one chapter of expendi­
                                                                   ture cannot be used for other chapters .
lation (EEC) No 729/70.
                                                                   However, the Commission may propose to the Council ,
                          A rticle 4
                                                                   not later than one month before 31 March , transfers of
                                                                   credits from one chapter to another. The Council , acting
Expenditure shall be shown in the accounts of a financial,         by a qualified majority , shall take a decision within three
year on the basis of payments made up to 3 1 December              weeks. If it has not taken a decision by the end of this
by the authorities and bodies referred to in Article 4 of          period the credit transfers shall be regarded as approved.
Regulation (EEC) No 729/70. when the relevant com­
mitment and order to pay reach the accounting officer              2. Within each chapter, transfers from one article to
not later than 3 1 March of the following year.                    another shall be subject to a Commission Decision
                                                                  adopted not later than 31 March in accordance with the
                                                                   procedure laid down in Article 13 of Regulation ( EEC)
                          A rticle 5
                                                                  No 729/70.
Any difference between expenditure shown in the ac­
counts of a financial year in accordance with Article 4            Done at Brussels . 7 November 1972 .
and that recognized by the Commission when the ac­
counts are made up in accordance with Article 5 ( 2) (b)                                       For the Council
of Regulation (EEC) No 729/70 shall be shown in the
                                                                                                  The President
accounts of the financial year in which the accounts were
made up.                                                                                      T. WESTERTERP