CELEX: 51987PC0458
Language: en
Date: 1987-09-30
Title: Third amendment of the Proposal for a COUNCIL REGULATION (ECSC, EEC, EURATOM) amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 458
Vol. 1987/0237
 ---pagebreak--- Disclaimer
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                          COM(87 ) 458 final
                                                         Brussels , 30 September 1987
                              Third amendment of the
                                   Proposal for a
                   COUNCIL REGULATION ( ECSC , EEC , EURATOM)
  amending the Financial Regulation of 21 December 1977 applicable to
               the general budget of the European Communities
                         ( presented by the Commission )
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                          EXPLANATORY MEMORANDUM
Subject : Proposal for the amendment of the Financial Regulation of
           21 December 1977 to adjust the special provisions relating
           to research and technological development following the
           entry into force of the Single Act and to achieve the
           objectives set out by the Commission in COM(87)100 and
           C0M(87)101 .
The Financial Regulation contains a set of Special provisions Article
86 to 94 of the current text - dealing with the presentation and the
conditions for implementing the appropriations for research and
technological development to cater for this sector 's specific
requirements .
In the light of experience and the requests made by the institutions
concerned - Parliament and the Court of Auditors - a proposal to
adjust these provisions was already made in the general revision of
the Financial Regulation ( C0M(84)123 final of 9 March 1984 ), which is
still pending .
There are two reasons why the Commission is now proposing a further
adjustement to the 1984 proposal :
a ) The entry into force of the Single Act which adds new provisions
    to the EEC Treaty for this sector - Articles 130 I to 130 Q -
    entails a number of adjustements to the Financial Regulation .
b ) The objectives of stricter discipline in budget management , which
    were set out in COM(87)100 and C0M(87)101 and which , for the other
    sectors of the budget , ware already the subject of the proposal
    contained in C0M(87)400 final of 24 July 1987 , also require an
    adjustement of the provisions relating to research in order to
    ensure harmonized , treatment for the whole of the budget .
The attached text thus reflects these two series of adjustments .   The
following explanations need to be made :
 ---pagebreak--- - The broad Lines of the 1984 proposal - which have Largely been
  accepted by the institutions concerned - are confirmed ( the
  proposed reform should ensure greater transparency and simplified
  i mp lementat i on ) .
- However , the provisions have been adjusted to ensure greater
  strictness as regards the principle of annuality in view of the
  current state of Community finances .
- A provision is added concerning budget structure :          staff and
  administrative         expenditure  on   research and   technological
  development adtivities is to appear separately in the section of
  the budget for the Commission 's staff and administrative
  appropriations .
- On the other hand ,          the reform will in no way restrict the
  flexibility in the matter of transfers which the sector needs and
  has always been granted in view of its specific requirements .
- The strengthening of the principle of annuality , combined wth the
  flexibility appropriate to this specific sector , will thus make for
  better planning and greater security in the determination of the
  budget allocations (" amounts considered necessary ") provided for in
  the programme decisions .
The implementation of the various aspects of this revision is
intended to create the conditions necessary for improving management
in the whole of the research sector , the financial and political
importance of which is growing year by year .
 ---pagebreak---                        THIRD AMENDMENT OF THE PROPOSAL FOR A
                      COUNCIL REGULATION ( ECSC , EEC , EURATOM )
        amending the Financial Regulation of 21 December 1977 applicable
              to the general budget of the European Communities ( 1 )
     1 . The following recital is added
     " Whereas the provisions relating to research and technologial
     development added to the EEC Treaty by the Single Act must be
     reflected in the financial rules ; whereas the Financial Regulation
    must also be amended in the light of the measures to be taken to
     give effect to the Single Act with regard to tighter budgetary
     discipline and the transparency of appropriations , in particular by
     stricter application of the principle of annuality and a new
     structure for appropriations ".
     2 . Article 20(2 ) ( ba ) of the amended proposal
     The first sub-indent of the second point of the third indent is
     amended as follows :
               "- in commitments : commitments entered into during the
                financial year against appropriations for that financial
                year and against appropriations carried over from the
                preceding financial year ;"
3 . Article 20(3 ) of the amended proposal
The second indent is amended as follows :
            "- a list of posts paid from the research and technological
                development appropriations , classified by category and
                grade and distinguishing between permanent and non-
                permanent staff , authorized within the limits of the
                budget appropriations ".
4 . Article 78(2 ) of the amended proposal :             the final indent is
       amended as follows :
            "- appropriations carried over under Article 7
 ( 1 ) OJ C 97 , 9.4.1984
 ---pagebreak--- 5.   Article 78C3 ) of the amended proposal        :  the fourth indent is
     amended as follows     !
          commitment appropriations carried over under Article 7 ,"
6 . Article 78(4 )     of the amended proposal      :  the first  indent is
    amended as follows :
          the amount of appropriations carried over , a distinction being
          made between commitment appropriations , payment appropriations
          and non-di f ferentiated appropriations ,"
7 . Article 91 of the amended proposal :       this article is replaced by
    the following :
     " The provisions of this title shall apply , by way of derogation
       from the provisions of this Regulation , to appropriations
       - For research and technological development activities provided
          for under the programmes adopted by the Council pursuant to
          the relevant provisions of the EAEC and EEC treaties ,
       - and any other activities in this field , notably services
          performed on behalf of outside bodies and individuals ."
8.   Article 92 of the amended proposal :      this article is replaced by
     the following text :
     " 1 . The appropriations relating to the activities covered by this
           title shall be entered in the budget as follows :
           - staff    and administrative appropriations shall appear
             separately in the section for the Commission 's staff and
             admini strati ve appropriations ,
           - operating appropriations shall be entered in as many titles
             as are required within a specific section of the general
             budget .
       2 . The  nomenclature relating to staff and administrative
           expenditure shall correspond to that of expenditure of the
           same type in all the institutions ; it may , however , include
           certain additional headings corresponding to specific
           requirements for the activities referred to in this title .
       3 . The appropriations relating to staff and administrative
           expenditure shall be non-di f ferentiated appropriations ; the
           appropriations      for   operating    expenditure    shall   be
           differentiated appropriations .
 ---pagebreak---        4 . The operating appropriations for this sector shall ,      as a
           rule ,   be carried over pursuant to Article 7 ( 2 ) of this
           Regulation in view of the special requirements of these
           activities , in order to :
           - maintain the continuity of budgetary execution from one
             year to the next ,
           - safeguard the budgetary allocations which enable          the
             multiannual programme decisions to be respected .
       5 . Staff appropriations which are available because the actual
           number of staff is temporarily lower than the number
           authorized may be used only for expenditure to make up the
           staff shortage .        The nomenclature relating to staff
           expenditure shall therefore contain a heading to which
           expenditure on replacements may be charged .      This heading ,
           which shall carry a token entry , shall be allocated funds
           that are available by means of transfers .
9 . The followng Articles 92a and 92b are added :
                                  Article 92a
    " Any Community contributions to
    - supplementary programmes in accordance with Article 130 L of the
       EEC Treaty
    - research and development programmes undertaken by several Member
       States , including participation in the structures created for
       these programmes , in accordance with Article 130 M of the EEC
       Treaty
    shall be entered in separate headings of the Community budget for
    each of these programmes ."
                                  Article 92b
    " The amounts charged to budget headings carrying appropriations
    specific to the programmes and other activities referred to in
    Article 91 must remain within the limit of the sums entered in the
    budget .
    However ,     if amounts become available as a result of additional
    revenue from outside bodies and individuals ,      expenditure may be
    increased accordingly ;
    - in commitments ,     by the amount of repayments provided for in the
       contracts concluded with the outside bodies or individuals :
 ---pagebreak---      - in payments , by the amount of entitlements established for these
        repayments .
     Appropriations created in this way shall be maintained until
     cancelled in the revenue and expenditure account ."
10 . Article 93 of the amended proposal :      this article is replaced by
      the following :
      " An indicative schedule of commitments and payments showing the
      planned rate for utilizing the appropriations for each programme
      shall be annexed to the specific section carrying the operating
      appropriations referred to in this title ."
11 . Article 94(2 ) of the amended proposal         :  this  paragraphe is
      replaced by the following :
      " These accounts shall show the correspondence between expenditure
      and the cost of the main instruments of implementation such as :
      - staff ;
      - administrative inf rastructure ;
      - scientific and technical infrastructure ;
      - operating expenditure ."
12 .    Article 95 of the amended proposal : this article is replaced by
      the following :
      " By way of derogation from Article 25 ,    the following provisions
      shall apply to transfers :
      1 . The Commission is authorized to take decisions on :
          a ) all transfers of commitment appropriations within each of
              the titles relating to operating expenditure ;
          b ) all transfers of payment appropriations within the specific
              section relating to activities covered by this title .
      2 . The budgetary authority shall take decisions on the following
          in accordance with the procedures laid down in Article 25 :
          - transfers between     staff  expenditure   and  administrative
             expenditure ;
          - transfers between staff and administrative expenditure and
             operating expenditure ;
          - transfers of commitment appropriations between the titles
             relating to operating expenditure ."