CELEX: 31976Q0892
Language: en
Date: 1976-10-21 00:00:00
Title: 76/892/ECSC, EEC, Euratom: Financial Regulation of 21 October 1976 amending the Financial Regulation of 25 April 1973 applicable to the general budget of the European Communities

No L 333/24                           Official Journal of the European Communities                               2. 12, 76
                                                              II
                                          (Acts whose publication is not obligatory)
                                                       COUNCIL
                                               FINANCIAL REGULATION
                                                      of 21 October 1976
              amending the Financial Regulation of 25 April 1973 applicable to the general
                                          budget of the European Communities
                                                (76/ 892/ECSC, EEC, Euratom)
THE COUNCIL OF THE EUROPEAN                                       needed to finance projects carried out in fulfilment of
COMMUNITIES,                                                      these obligations ;
Having regard to the Treaty establishing the European             Whereas such a distinction prejudices neither the
Coal and Steel Community, and in particular Article              general principle of the annual nature of the budget
78 (f) thereof,                                                   nor the special provisions already adopted in respect
                                                                  of certain expenditure ;
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 209                Whereas, under the terms of Article 9 of the Council
thereof,                                                          Decision of 1 February 1971 on the reform of the
                                                                  European Social Fund (2), the Financial Regulations ,
Having regard to the Treaty establishing the European             adopted in pursuance of Article 209 of the Treaty
Atomic Energy Community, and in particular Article                determine the methods whereby expenditure may be
 183 thereof,                                                     authorized for a further two-year period after the end
                                                                  of the current financial year ; whereas the introduction
Having regard to the proposal from the Commission,                of commitment appropriations is such as to give effect
                                                                  to this provision,
Having regard to the opinion of the European Parlia­
ment ('),
                                                                  HAS ADOPTED THIS FINANCIAL REGULATION :
Whereas some Community projects necessarily extend
over several years ;
                                                                                           Article 1
Whereas the commitment of the relevant appropria­
tions often extends over several financial years ;                Financial Regulation 73/91 /ECSC, EEC, Euratom of
                                                                 25 April 1973 applicable to the general budget of the
Whereas the budget appropriations committed for
                                                                  European Communities (3), is amended by the
these projects cannot be utilized during the financial
                                                                 following Articles.
year for which they were opened because the
payments relating to these projects are spread over
several financial years ;                                                                  Article 2
Whereas, for such projects, a distinction should be              The first subparagraph of Article 1 (3) shall be
drawn between appropriations required to cover the               replaced by the following :
legal obligations entered into and appropriations
                                                                 (2) OJ No L 28 , 4. 2. 1971 , p. 15.
 ') OJ No C 238 , 11 . 10 . 1976, p. 27 .                        (3) OJ No L 116, 1 . 5 . 1973 , p. 1 .
 ---pagebreak--- 2. 12. 76                          Official Journal of the European Communities                        No L 333/25
      Without prejudice to Article 16a, Title VII, Article       3.    Payment appropriations shall represent the
     107, Article 114 and Title Xa, expenditure may              ceiling of expenditure which may be authorized or
    not be authorized for a period exceeding the finan­          paid during each financial year in order to cover
    cial year.'                                                  the commitments entered into during the current
                                                                 or preceding financial years.
                        Article 3
                                                                 4. When the budget is being debated, the
The following Article 16a shall be added to Title II,            following may be entered under commitment
Section II :                                                     appropriations ; the hydrocarbons projects, the
                                                                 three-year plan of action on scientific and tech­
    'Article 16a                                                 nical information and documentation , the Social
     1 . When budget appropriations are intended to              Fund, the Guidance Section of the European Agri­
    finance projects covered by paragraph 4 which                cultural Guidance and Guarantee Fund and opera­
    require more than one year to execute, the budget            tions for which a future Financial Regulation lays
    shall show under the heading of these projects for           down that they should be so entered.
    the financial year concerned :                               5. The comments accompanying the budget
    (a) the commitment appropriations ;                          headings allocated for such projects shall include,
    (b) the payment appropriations.                              if the conditions governing the execution of such
                                                                 projects so permit, an indicative timetable of fore­
2.      Commitment appropriations are intended to                seeable     commitments      and    payments     for
enable the fulfilment, during the financial year                 subsequent financial years.'
concerned, of the legal obligations to be entered into
in order to carry out- the projects referred to in para­                             Article 4
graph 1 .
                                                             Articles 6 (5), 104 and 114 (2) are hereby repealed.
   They shall represent the ceiling of expenditure           They shall, however, remain in force during the imple­
   which may be committed for carrying out the rele­
                                                             mentation of the budgets up to and including the
   vant projects.
                                                             financial year 1976.
   Commitment appropriations not utilized before
   the end of the financial year for which they were                                 Article 5
   entered in the budget shall remain available for          This Financial Regulation shall apply to the budget
   the following financial year. At the end of this          for the financial year 1977 and to the deliberations of
   period and before 1 February, the Commission              the Budget Authority in connection with these
   may submit to the Council and forward to the              budgets.
   European Parliament a list of appropriations the
   extension of which it is requesting for the next                                  Article 6
   financial year. The Council, acting by a qualified
   majority and after consulting the European Parlia­        This Financial Regulation shall enter into force on the
   ment, shall decide whether to extend these appro­         day following its publication in the Official Journal
   priations for that financial year.                        of the European Communities.
              This Financial Regulation shall be binding in its entirety and directly applicable in all
              Member States .
              Done at Luxembourg, 21 October 1976 .
                                                                         For the Council
                                                                           The President
                                                                        L.J. BRINKHORST