CELEX: 31973Q0091
Language: en
Date: 1973-04-25 00:00:00
Title: Financial Regulation of 25 April 1973 applicable to the general budget of the European Communities

1 . 5 . 73                               Official Journal of the European Communities                              No L 116/ 1
                                                                  II
                                            (Acts whose publication is not obligatory)
                                                         COUNCIL
                                                    FINANCIAL REGULATION
                                                            of 25 April 1973
                                 applicable to the general budget of the European Communities
                                                    (73 /91 /ECSC, EEC, Euratom)
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                               Whereas the Decision of 21 April 1970 (2 ) concerning
                                                                        the replacement of financial contibutions from
                                                                       Member States by the Communities' own resources
Having regard to the Treaty establishing the Euro­                      ( hereinafter called the Decision of 21 April 1970)
pean Coal and Steel Community, and in particular                        also amends certain provisions on financial matters
 Article 78 ( f) thereof;                                               and introduces new provisions, in particular with
                                                                        a view to covering adequately the foreseeable cash
Having regard to the Treaty establishing the Euro­                      needs of the Communities by means of transfers of
 pean Economic Community, an in particular Ar­                         own resources and contributions of the Member
 ticle 209 thereof;                                                     States after a pattern suitable to the said needs ;
Having regard to the Treaty establishing the Euro­
pean Atomic Energy Community , and in particular
Article 183 thereof;                                                   Whereas it is opportune to consolidate, while
                                                                        amending, the other provisions made by the Council
Having regard to the proposal from the Commission ;                     on financial matters, except those relating to the
                                                                        application of Article 14 of Council Regulation ( EEC)
Having regard to the Opinion of the European                            No 728/70 (3 ) of 21 April 1970 on additional pro­
Parliament;                                                            visions for the financing of the common agricultural
                                                                       policy and Article 16 of Council Regulation No
                                                                       729 /70 (4 ) of 21 April 1970 on the financing of the
 Whereas the Treaty of 22 April 1970 ( 5 ) amended                     common agricultural policy as last amended by Regu­
certain budgetary provisions of the Treaties estab­                    lation (EEC ) No 2788 /72 (5);
lishing the European Communities and of the Treaty
establishing a Single Council and a Single Commis­
sion for the European Communities ;
                                                                        Whereas it is opportune, in the budget of the Euro­
Whereas, in the light of these amendments, it is                        pean Communities, to make provision for a system
opportune to adapt the provisions on financial                         of functional presentation applicable to the appro­
matters in force up to the present relating to the                     priations for research and investment;
drafting and implementation of the budget, the
rendering and checking of accounts, and the inspec­
tion of the responsibility of the authorizing officers
and accounting officers ;
                                                                       (2)  OJ  No  L 94 , 28 . 4. 1970 , p. 19 .
                                                                       (3)  OJ  No  L 94, 28 . 4. 1970, p. 9 .
                                                                       (4)  OJ  No  L 94 , 28 . 4. 1970 , p. 13 .
I'M    OT Nn T. 2 . 2 . 1 . 1971 . n . 1 .                             (5)  OJ  No  L 295 , 30 . 12. 19?2, p. 1 .
 ---pagebreak---  No L 116/2                              Official Journal of the European Communities                             1 . 5 . 73
Whereas Council Decison of 1 February 1971 (*■) on                 provisions of Articles 2 and 127 to 132 inclusive of
the reform of the European Social Fund, at Ar­                     the Act concerning the Conditions of Accession and
ticle 9 thereof, provides in particular that the expendi­          the Adjustments to the Treaties (2 ), or from the
ture incurred by the Fund may be authorized for a                   management principles set out in this Financial Re­
period of two years beyond the financial year in                    gulation ;
question ;
Whereas it is accordingly opportune to fix the                     Whereas it is necessary, for the financing of expendi­
 particular procedure concerning appropriations and                ture on Food Aid ensured by the grant of advances
expenditure of the European Social Fund ;                          to Member States, to provide for rules analogous to
                                                                   those governing the advances to the Guarantee
                                                                   Section of the European Agricultural Guidance and
                                                                   Guarantee Fund ;
Whereas Regulation (EEC) No 729/70 provided
 for    transfers  of   advances        from    the  Fund  to
Member States, for their services and paying bodies ,
from 1 January 1971 , for the financing of expendi­
ture assignable to the Guarantee Section of the Euro­              Whereas it is opportune, for the financing of expendi­
pean Agricultural Guidance and Guarantee Fund ;                    ture chargeable to the Guidance Section of the Euro­
 whereas the amount of advances decided upon by                    pean Agricultural Guidance and Guarantee Fund, to
 the Commission should remain within the limits of                 lay down rules on the entry in the budget of the
 the total amount of appropriations in the budget for              annual appropriations fixed by Article 6 (5 ) of
 the Guarantee Section of the European Agricultural                Regulation (EEC ) No 729 /70, on the re-entry of
Guidance and Guarantee Funds and be the subject of                 appropriations from earlier financial years, and on
 global provisional commitments ;                                  covering the said appropriations by revenue ;
 Whereas, without prejudice to the making up of the
 accounts provided for in Article 5 (2) ( b ) of Regu­             Whereas the expenditure assignable to the European
 lation ( EEC) No 729/70, the expenditure made by                  Agricultural Guidance and Guarantee Fund, Guaran­
the services and bodies in application of Article 4                tee Section, particularly in relation to the last two
of that regulation should be provided for by a com­                months of the financial year, are communicated to
mitment in accordance with the budgetary nomen­                    the Commission by the Member States on dates
 clature and be charged to the financial year during               which do not allow budgetary operations, and in
which the payments were made by the said services                  particular commitments and charges against payment,
 and bodies ;                                                      to be carried out before 31 December at the latest ;
                                                                   whereas , accordingly, provision should be made
                                                                   for a date before which these operations are to be
                                                                   carried out, together with a special procedure for
Whereas the making of the accounts constitutes, in
                                                                   the transfer of appropriations ;
 itself, recognition by the Commission of the expendi­
ture declared by the Member States in the frame­
work of provisions adopted in the implementation of
Article 5 of Regulation (EEC) No 729/70 and any
                                                                   Whereas the Decision of 16 January 1969 setting up
corrections arising therefrom must be assigned to
                                                                    the Office for Official Publications of the European
 the title of the financial year during which the
                                                                   Communities (3 ) contains certain provisions concern­
accounts are made up ;
                                                                   ing appropriations, revenue and expenditure of this
                                                                   office ; whereas it is opportune to fix the special
                                                                   procedure applicable to the said appropriations,
Whereas in the context of the enlargement of the                   revenue and expenditure ;
Communities, it is opportune to adopt, by way of
exception, a special provision for the passage from
the 1972 financial year to that following ; whereas
that provision cannot be taken to derogate from the                HAS ADOPTED THIS FINANCIAL REGULATION :
                                                                   ( 2) OJ No L 73 , 27 . 3 . 1972 , p . 14 .
C ) OJ No L 28 , 4. 2 . 1971 , p . 15 .                            ( 3) OJ No L 13 , 18 . 1 . 1969 , p . 19 .
 ---pagebreak---  1.5.73                               Official Journal of the European Communities                          No L 116 /3
                                                           TITLE I
                                                   GENERAL PRINCIPLES
                          Article 1                              and also all other expenditure relating to the
                                                                 activities decided on by the Council .
1 . The budget of the European Communities
(hereinafter called ' budget') is the act which makes
provision for and authorizes annually in advance                 3 . Without prejudice to Articles 95 , 104 and 107 ,
the expected revenue and expenditure of the Com­                 expenditure may be authorized for a period sub­
munities . For the purposes of this Financial Regula­            sequent to the financial year only in accordance with
tion , the revenue and expenditure of the Communi­               the detailed rules provided for in the budget.
ties shall comprise :
                                                                 Operating expenditure arising from contracts which
— administrative        expenditure    of    the   European      have been      concluded   in  accordance  with   local
     Coal and Steel Community and the revenue                    usage for periods going beyond the financial year is
     relating thereto ;                                          not subject to the provisions of the preceding sub­
                                                                 paragraph . Such expenditure shall be allocated to the
— revenue and expenditure of the European Econo­                 budget for the financial year in which it is incurred .
     mic Community ;
— revenue and expenditure of the European Atomic                 4 . Where necessary, and at the request of the
     Energy Community, with the exception of that                European Parliament, the Council or the Court of
     of the Supply Agency and of the Joint Under­                Justice, the Commission may submit supplementary
     takings .                                                   or rectifying preliminary draft budgets . These shall
                                                                 be examined , established and finally adopted in the
The abovementioned          expenditure     shall comprise       same way and in accordance with the same procedure
that arising from the       activities of   the institutions     as the budget whose provisions it modifies . Such a
for which provision        is made in        the budgetary       draft budget must be justified by reference to the
nomenclature provided      for in Article  15 (4).               said budget. The competent authorities shall discuss
                                                                 it taking into account the urgency of the matter.
 2 . For the purposes of this Financial Regulation ,             Supplementary preliminary draft budgets must, as a
 research and investment expenditure shall comprise              general rule, be submitted to the Council not later
 any expenditure which could be allocated to the                 than the date laid down for tabling the preliminary
 budget pursuant to the Treaty establishing the Euro­            draft budget for the next financial year.
pean Atomic Energy Community and to the
measures taken in application thereof and in par­                5 . The final adoption of the budget obliges each
ticular ;
                                                                 Member State to place the contributions at the dis­
                                                                 posal of the Commission , in accordance with the
— expenditure relating to the implementation of the              rules laid down in this Regulation .
     research and training programme of the Com­
     munity ;
                                                                                         Article 2
— any contribution to the capital of the Supply
     Agency and to its investment expenditure ;
                                                                 Budget appropriations shall be used in accordance
— expenditure relating to the equipment of training              with principles of economy and sound financial
     centres ;                                                   management .
— any contribution to the Joint Undertakings and
     to certain joint enterprises ;                                                      Article 3
— the Commission's financial support to prospec­                  1 . All revenue and expenditure shall be entered in
     ting programmes in the territories of Member                full in the budget and in the accounts .
     States as referred to in Article 70 of the Treaty
     establishing the European Atomic Energy Com­                All revenue shall be used to cover all expenditure
     munity and also the financing of emergency                  without prejudice to the implementation of the pro­
     stocks of which any build up shall be decided               visions of Article 3 (4) and Article 4 ( 6 ) of the
     pursuant to Article 72 of the same Treaty ;                 Decision of 21 April 1970 .
— loans approved and charges relating thereto ;
                                                                  2 . Notwithstanding the provisions of the second
— repayment of loans and charges relating thereto ;              subparagraph of paragraph ( I ), any revenue allocated
 ---pagebreak--- No L 116 / 4                       Official Journal of the European Communities                                1 . 5 . 73
to the Communities for a specific purpose, such as           The expenditure of a financial year shall be entered
income from foundations, subventions, gifts and              in the accounts for that year on the basis of expendi­
bequests, shall not be used for any other purpose.           ture, the authorization of which reached the financial
                                                             controller not later than 31 December, and which
The Commission may accept any donation made to               were effected not later than the following 15 January.
the Communities , and in particular from founda­
tions, from subsidies , gifts and bequests .
                                                                                        Article 6
The Commission shall accept donations which may
involve any kind of financial burden only subject to
prior authorization from the European Parliament              1 . ( a ) Appropriations relating to remuneration and
and the Council which shall vote on the matter                          allowances of members of the institutions and
within two months, from the date of receipt of the                      of personnel may not be carried forward .
request from the Commission . If no objection has
been made within this period , the Commission may
take a final decision on acceptance .                             ( b ) Appropriations for payments still outstanding
                                                                        as at 31 December for commitments entered
                                                                        into after 15 December and which relate to
                         Article 4                                      the supply of goods and services and for the
                                                                        portion of the appropriations still unused as
No revenue and no expenditure may be effected un­                       at 31 December may be carried forward to the
less charged to an article in the budget.                               next financial year only .
Save as otherwise provided in this Financial Regu­
lation, expenditure cannot be incurred in excess of               ( c) Appropriations for payments still outstanding
the appropriations authorized for the financial year                    by reason of commitments properly entered
or of the authorization granted in respect of sub­                      into between 1 January and 31 December,
sequent financial years .                                               with the exception of commitments entered
                                                                        into after 15 December and which relate to
Authorization of expenditure shall not exceed the                       supply of goods and services shall be carried
allotted appropriations . The total amount of the                       forward automatically to the next financial
proceeds shall be entered in the account without any                    year only.
adjustment of revenue against expenditure, save as
otherwise provided in Article 22.
                                                             2. For the appropriations mentioned in paragraph
                                                              1 ( b ), the Commission shall submit to the Council
                         Article 5                           and shall forward to the European Parliament, before
                                                             1 May, the requests to carry forward appropriations,
The financial year shall correspond to the calendar          duly supported by documents, made by the European
                                                             Parliament, the Council , the Court of Justice and the
year .
                                                             Commission itself.
The revenue of a financial year shall be entered in the
accounts for that financial year on the basis of             Should the Council, acting by a qualified majority
entitlement up to and including 31 December.                 after consulting the European Parliament, fail to take
                                                             a contrary decision within a month, the carrying
The portion of entitlement for a financial year which        forward of these appropriations shall be deemed to
has not been collected at that date shall be entered         be accepted .
separately article by article up to and including
31 December of the next financial year in the ac­
counts for the next financial year as an outstanding         3 . Unexpended revenue and appropriations available
amount from the preceding financial year still to be         on 3 1 December, arising out of donations referred to
collected .                                                  in Article 3 , paragraph 2, shall be carried forward
                                                             automatically .
The allotted appropriations shall be used solely to
cover expenditure properly entered into and paid in
the financial year for which they were granted , save        4. Appropriations not yet committed on 31 Decem­
as otherwise provided in Articles 6 , 95 , 104 and 111 ,      ber, as referred to in paragraph 1 (b), and authorized
and to cover the debts relating to preceding financial       to be carried forward to the next financial year shall
 years for which no appropriation was carried for­           lapse if they are not committed and paid by the end
 ward .                                                      of the said financial year, with the exception of
 ---pagebreak---  1.5 . 73                           Official Journal of the European Communities                           No L 116/5
appropriations in the Guidance Section of the Euro­           expenditure of a kind already approved in principle
pean Agricultural Guidance and Guarantee Fund .                in the last budget duly adopted .
5 . Notwithstanding the provisions of paragraph 1 ,           Payments may be made monthy in respect of any
the appropriations in the Guidance Section of the             chapter up to one twelfth of the budget appropria­
European Agricultural Guidance and Guarantee                  tions in respect of the relevant chapter for the preced­
Fund in respect of payments still due pursuant to             ing financial year ; this may not, however, have the
commitments entered into between 1 January and                effect of placing at the disposal of the Commission
31 December shall be carried forward automatically            monthly appropriations in excess of one twelfth of
for a period of five years .                                  those provided for in the draft budget or, in the
                                                              absence thereof, in the preliminary draft budget.
                                                              Commitments may be undertaken up to a quarter of
On expiry of that period , the Commission may sub­            the total appropriations in respect of ' the relevant
mit annually to the Council before 1 May the                  chapter for the preceding financial year increased by
appropriations still committed which have to be               one twelfth for each completed month ; these com­
carried forward , duly justified, as requested . The          mitments may not, however, exceed the limit of
Council shall act by a qualified majority within a            appropriations provided for in the draft budget or,
month ; if it has not acted at the end of that period,        in the absence thereof, in the preliminary draft
the carrying forward of the appropriations shall be           budget.
deemed to be accepted .
                                                              At the request of the Commission , and notwith­
6 . The Council and the European Parliament shall             standing the provisions of the second subparagraph ,
be provided , for their information , before 1 April,         the Council may, acting by a qualified majority, on
with a list of the items to be carried forward auto­
                                                              the basis of administrative requirements, and after
 matically.                                                   consulting the European Parliament, authorize the
                                                              simultaneous expenditure in respect of two or more
                                                               provisional twelfths .
7 . When implementing the budget details of the use
of appropriations carried forward shall be entered
 separately article by article in the accounts for the
 current financial vear .                                     As regards research and investment appropriations
                                                               the provisions of Article 101 shall apply.
                          Article 7                                                     Article 9
                                                               The budget and the supplementary or rectifying
Current administrative expenditure chargeable to the           budgets , as finally adopted , shall be published in the
next financial year and which , by its nature, arises at       Official Journal of the European Communities, at
the beginning of that financial year may, as from              the instance of the President of the institution who
 15 November of each financial year, be charged as             established the final adoption of that budget.
 an expected commitment against the appropriations
 provided for in respect of the next financial year up
to a maximum of a quarter of the total corresponding
 appropriations for the current year. However, such                                    Article 10
 commitments shall not apply to new expenditure of
 a kind not yet approved in principle in the budget            1 . The value of the unit of account in which the
 of the then current financial year.                           budget shall be established shall be 0-88867088
                                                               grammes of fine gold .
                          Article 8                            2. In case of change in the parity of the currency of
                                                               one or more Member States in relation to the unit
                                                               of account, the Commission may submit to the
 If the budget is not finally adopted at the beginning         Council within two months of such change in parity
 of the financial year, Article 78b of the Treaty estab­       a rectifying preliminary draft budget adjusting the
 lishing the European Coal and Steel Community, Ar­            appropriations expressed in units of account and the
 ticle 204 of the Treaty establishing the European             revenue, so that the volume of services provided for
 Economic Community, and Article 178 of the Treaty              in the budget remains unchanged . The adjustment
 establishing the European Atomic Energy Commu­                 of receipts shall be carried out in accordance with
 nity shall apply to commitments and payments of                the provisions in Title III, Section II.
 ---pagebreak---  No L 116 / 6                        Official Journal of the European Communities                                 1.5.73
                                                        TITLE II
                               PRESENTATION AND STRUCTURE OF THE BUDGET
                         SECTION I                                  ( a ) a statement of commitments and payments as
                                                                          at 31 December of the preceding year and
          PRESENTATION OF THE BUDGET
                                                                          as at 1 September of the current year ;
                                                                    ( b ) a schedule of due dates for estimated pay­
                          Article 11                                      ments to the end of the current year ;
 The European Parliament, the Council and the Court                 ( c) estimated payments for subsequent financial
of Justice shall , each year before 1 July, draw up                       years .
 an estimate of their expenditure and own revenues
for the following year.                                        4 . Before the preliminary draft budget, the Com­
 The Audit Board and the Auditor of the European               mission shall submit a general introductory note
Coal and Steel Community shall, before this date,              containing in particular :
forward an estimate of their expenditure and own
 revenues for the coming year to the European Parlia­         — an outline of the policy giving the reason for
ment and the Council .                                              appropriations requested ;
The Economic and Social Committee shall, before               — an explanation of the changes in appropriations
this date, forward an estimate of its expenditure                  from one financial year to the next.
and own revenue for the following year to the Coun­
cil .                                                          Furthermore, the Commission shall attach to the
Such estimates shall be forwarded to the Commission
                                                               preliminary draft budget an opinion on the estimates
                                                               in respect of the other institutions ; that opinion may
and, for information , to the Council not later than
                                                               contain different estimates duly reasoned .
1 July .
                                                              5 . The Commission , where appropriate at the re­
                          Article 12                           quest of the European Parliament, the Council or the
                                                               Court of Justice, may file, before the adoption of
1 . The Commission shall consolidate the estimates,            the budget, any amendment taking into account ad­
referred to in Article 11 , in the preliminary draft           ditional information .
budget of the European Communities and shall place
it before the Council each year not later than
1 September.                                                                             Article 13
2 . Each section of the preliminary draft budget shall        The Council shall establish the draft budget in
be preceded by an introduction prepared by the in­            accordance with the procedure laid down in Ar­
stitution concerned .                                         ticles 78 and 78A of the Treaty establishing the
                                                              European Coal and Steel Community, Articles 203
                                                              and 203a of the Treaty establishing the European
3 . In support of the preliminary draft budget, there
shall be submitted :                                           Economic Community and Articles 177 and 177a of
                                                              the Treaty establishing the European Atomic Energy
— for each category of staff, a detailed list of              Community.
      budgetary posts and actual numbers of officials
      and employees on the date of the submission of          It shall be forwarded to the European Parliament
      the preliminary draft budget, listing their alloca­     and placed before it not later than 5 October. The
      tion according to career brackets, administrative       Council shall attach to that draft budget an explana­
      units, or large operational units as regards the        tory memorandum defining in particular :
      establishments of the Joint Research Centre ;
— where a change in the numbers of officials and              — the relationship between the principal objectives
      employees is proposed a statement giving the                 of the Communities and the requests for appro­
       reason for requesting new posts ;                           priations ;
— a monthly estimate of payments and collection               — the changes in appropriations compared with the
      of cash ;                                                    preceding financial year ;
— a table listing, for the Guidance Section of the
      European Agricultural Guidance and Guarantee            — the Council's reasons for departing, where neces­
      Fund :                                                       sary, from the preliminary draft budget.
 ---pagebreak---   1.5.73                              Official Journal of the European Communities                                No L 116/7
                        Article 14                               4. The budgetary nomenclature annexed to this
                                                                  Regulation shall be mandatory in respect of appor­
 The budget shall be finally adopted in accordance                tionment of revenue and expenditure under separate
 with Articles 78 and 78 A of the Treaty establishing             titles , chapters and articles . Where necessary , it may
 the European Coal and Steel Community, Ar­                      be supplemented within the framework of the bud­
 ticles 203 and 203a of the Treaty establishing the              getary procedure .
European Economic Community and Articles 177
and 177a of the Treaty establishing the European
                                                                                             Article 16
Atomic Energy Community .
                                                                  The budget shall show in the section relating to each
                                                                  institution :
                       SECTION II
                                                                 ( a) budget appropriations for the financial year in
                                                                        question divided into titles, chapters , articles and
           STRUCTURE OF THE BUDGET                                      items in accordance with a decimal classification
                                                                        system ;
                        Article IS
                                                                  ( b ) according to the same classification , the amount
 1 . The budget shall consist of separate parts , called                of the budget appropriations for the preceding
sections, dealing with revenue and expenditure of                       financial year and the amount of actual expen­
the European Parliament, the Council, the Commis­                       diture for the last financial year for which the
sion and the Court of Justice.                                          accounts have been closed, increased by the items
                                                                        carried forward ;
The revenue and expenditure of the Economic and
 Social Committee shall be entered in the section deal­          ( c ) any appropriate comment for each subdivision ;
 ing with the Council . The revenue and expenditure                     such comments may be binding in which case it
 of the Audit Board and of the Auditor of the Euro­                     shall be specifically mentioned ;
pean Coal and Steel Community shall be entered in
two halves : one half in the section dealing with the            ( d) in the annex thereto , a list of posts fixing the
Council and the other half in the section dealing                       number of posts for each grade in each category
with the European Parliament.                                           and in each service ;
The revenue and expenditure of the Economic and                  (e ) annexed to the Commission section, a list of
Social Committee , the Audit Board and the Auditor                      posts in respect of officials , establishment staff of
of the European Coal and Steel Community shall be                       the Joint Research Centre and temporary ser­
in the form of a statement of revenue and expendi­                      vants occupying permanent posts , divided into
ture, subdivided in the same way as the sections of                     categories and grades, whose appointment is
the budget, and subject to the same rules . These                       authorized within the limits of the budget appro­
statements of their revenue and expenditure shall                       priations .
be annexed to the section dealing with the Council .
                                                                        However, as regards scientific and technical staff,
                                                                        the division may be shown under different
2 . In each section, items of revenue and expenditure                   groups of grades , in accordance with the con­
shall be classified according to their nature or their                   ditions laid down in each budget. The list of posts
use under titles, chapters, articles and items .                        must mention the number of highly qualified
                                                                        technical or scientific personnel who are given
3 . Each section of the budget shall include a chapter                  special advantages under the Staff Regulations of
in respect of provisional appropriations not allocated                  these officials .
and a chapter in respect of expenditure not specially
provided for. Appropriations under these chapters                The list of posts shall constitute an absolute limit
shall only be used by means of transfer in accord­               for each institution ; no appointment may be made
ance with the procedure laid down in Article 21 .                in excess of the limit set .
                                                        TITLE III
                                       IMPLEMENTATION OF THE BUDGET
                       SECTION I                                 accordance with the principle of the Separation of,
                 GENERAL PROVISIONS
                                                                 authorizing officers and accounting officers .
                        Article 17                               The appropriations shall be administered by the
                                                                 authorizing officer who is solely empowered to enter
 The execution of the budget shall be carried out in             into commitments regarding expenditure , establish
 ---pagebreak---  No L 116/ 8                        Official Journal of the European Communities                                1.5.73
 entitlements to be collected and issue proof of               disciplinary action or transfers , various methods of
 revenue and payments . The accounting officer shall          interruption or termination of appointment, shall be
 ensure any collection or payment. The duties of              subject to reasoned decisions to be forwarded, for
 authorizing officer shall be incompatible with those         information, to the European Parliament, the Council
 of financial controller or those of accounting officer.       and the Commission .
                                                              The persons concerned, and the institutions employ­
                         Article 18
                                                              ing them, may institute proceedings before the
                                                               Court of Justice.
 The Commission shall implement the budget on its
 own responsibility in accordance with the provisions
                                                                                       Article 20
 of this Financial Regulation and within the limits of
 the allotted appropriations .
                                                              In each institution, the collection of revenue and the
                                                              payment of expenses shall be carried out by an
 The powers needed for the implementation of the              accounting officer.
 budget sections relating to the European Parliament,
 the Council or the Court of Justice shall be conferred       This accounting officer shall be appointed by the
 by the Commission upon each of these institutions .          Institution .
With the exception of the cases provided for in               Without prejudice to the system provided for in
 Articles 43 , 52 and 55 , the Commission and the other       Articles 4 and 5 of Regulation (EEC ) No 729/70 and
 institutions may delegate powers in accordance with           subject to the provisions laid down in Article 56,
 the conditions laid down by the rules of procedure            second subparagraph, and Article 57, the accounting
 and within the limits fixed by them in the instrument         officer is solely empowered to manage funds and
 of delegation of powers .                                     assets . He shall be responsible for their care.
Those delegated may only act within the limits of the         He may be assisted in his duties by one or more
 powers expressly conferred upon them.                        assistant accounting officers, appointed under the
                                                              same conditions as the accounting officer.
 The instruments of delegation of powers must be
 notified to all the parties concerned in accordance                                   Article 21
 with the procedure for implementation referred to in
 Article 118 .                                                1 . Appropriations shall be classified by chapter and
                                                              article .
 Save as otherwise provided, the Economic and So­
 cial Committee , the Audit board and the Auditor of          2. Appropriations under each chapter of expenditure
 the European Coal and Steel Community shall, for             shall not be used for purposes of other chapters of
 the purposes of this Financial Regulation , be treated       expenditure .
 in the same way as institutions of the Communities .
                                                              3 . However, the Commission may propose to the
                        Article 19                            Council that appropriations be transferred from one
                                                              chapter to another . Proposals made by other institu­
 Each institution shall appoint a financial controller        tions for transfers from one chapter to another, shall
 who shall be the official in charge of the control of        be automatically forwarded to the Council ; the
 commitments and authorization of all expenditure             Commission may when forwarding these, attach its
 and also the control of all revenue .                        opinion to these proposals .
                                                              The Council shall act by a qualified majority taking
 The control shall be carried out by that official by         into account the urgency of the matter and shall
means of inspection of the files relating to expendi­         inform the European Parliament thereof.
 ture and revenue and, if necessary, on the spot.
                                                              If the Council has not acted within six weeks, the
 The financial controller may be assisted in his duties       transfers of appropriations shall be deemed to be
 by one or more assistant financial controllers .             approved.
The special rules applicable to such officials , which        As regards the transfers of appropriations from one
shall be laid down within the        framework    of the      chapter to another within Title I, the Council shall
measures of implementation taken under Article 118 ,          act by qualified majority within four weeks . If the
shall be determined in such a way as to guarantee             Council has not acted within that time-limit, the
the independence of their duties . The measures taken         transfers of appropriations shall be deemed to be
in respect of their appointment and promotion,                approved.
 ---pagebreak---   1.5 . 73                           Official Journal of the European Communities                            No L 116/9
With regard to proposals for transfers from chapter                  — the value of apparatus and equipment for
' Non-allocated Provisional Appropriations' to other                     scientific and technical purposes and also the
chapters, the Council shall , except in cases of ex­                     value of vehicles, apparatus and installations
treme urgency, consult the European Parliament                           taken in part exchange according to com­
without delay upon receipt of the proposal . The                         mercial usage upon purchase of new appa­
European Parliament shall give its opinion in good                       ratus , vehicles, equipment and installations
time to allow the Council to take cognisance of it                       of the same kind .
and to act within the time limit provided for in this
Financial Regulation .                                               Discounts, refunds and rebates on creditors ' in­
                                                                     voices and bills shall not be recorded as separate
                                                                     revenue ;
4. In each section, transfers from one article to
 another within each chapter shall be made by the
 Commission, deciding according to the urgency of              ( b ) the following may be used again :
 the matter. As regards sections which do not relate
to the Commission, such transfers shall be deemed                    — revenue arising from the refund of amounts
effective if the Commission does not make a decision                     paid in error against budget appropriations ;
 within six weeks from the date when the proposal
is lodged .                                                          — the proceeds arising from the supply of goods
                                                                         and services to other institutions or bodies ,
                                                                         including the refund of detached duty allow­
 Every proposal for a transfer within a chapter or                        ances effected on behalf of those institutions
 from one chapter to another shall be subject to the                     or bodies, and reimbursed by these ;
 approval of the financial controller who shall attest
that the appropriations are available .
                                                                     — the amount of insurance payments received ;
5 . Except where a decision is taken in accordance                   — the revenue arising from the sale of publica­
 with the budgetary procedure, appropriations by                         tions and films ;
 means of transfers can be allotted only to items of
 the budget for which the budget has authorized                      — the amount of the refund of fiscal charges,
 appropriations or has made a ' token entrv '.                           incorporated in the price of the products or
                                                                         services provided to the Communities , effected
                                                                         by Member States pursuant to the provisions
 6 . This Article shall apply to the appropriations for                  of the Protocol on the Privileges and Immuni­
 revenue allotted to a purpose under Article 3 ( 2 ),                     ties of the European Communities ;
 only where such revenue retains its allotment to a
 purpose .                                                           — the revenue from the supply of goods and
                                                                         services against payment;
                          Article 22
                                                                     — the proceeds from the sale of vehicles, equip­
                                                                         ment and installations and also apparatus and
                                                                         equipment for technical and scientific pur­
                                                                         poses , disposed of when replaced .
 Notwithstanding Article 4,
                                                                     The transactions in respect of sums to be used
 ( a ) the following may be deducted from all bills, in­             again must take place before the end of the
       voices or statements , which shall then be autho­             financial year which follows the one in which the
       rized for the net amount :                                    revenue was collected ;
       — fines imposed on a party to a contract ;              ( c) the losses and profits made on the rates of
                                                                     exchange when transferring funds and also the
                                                                     interests on the credit and debit side relating to
       — adjustments of amounts paid in error, which                 cash operations may be compensated, only the
           may be made by means of deduction in                      balance being shown as revenue or expenditure.
           advance against a payment of the same kind
           of expenditure, made against appropriation
           under the chapter, article and financial year       The accounting plan shall provide for suspense
           in respect of which the excess payment was          accounts in order to record revenue and expenditure
           made ;                                              of sums to be used again .
 ---pagebreak--- No L 116/ 10                         Official Journal of the European Communities                                    1.5.73
                         SECTION II                            He shall apply all due diligence to ensure, in the
                                                                time limits provided for in the revenue documents,
                   BUDGETARY REVENUE                            that the Communities ' resources are entered and to
          MANAGEMENT OF AVAILABLE FUNDS                         secure the safekeeping of their rights .
                    1 . General provisions                     The accounting officer shall inform the authorizing
                                                               officer and the financial controller of any revenue
                                                               not entered in the time-limits provided for.
                          Article 23
  1 . All measures of the type that could give rise to a                                   Article 25
Community claim must be preceded by a proposal
from the authorizing officer concerned . Such pro­             A receipt shall be issued in respect of all cash pay­
posals shall be forwarded to the official in charge of         ments made to the accounting officer.
financial control in each institution . They shall
mention , in particular, the type, the assessment and
the budget entry of the revenue and also the name                                     2 . Own resources
and description of the debtor. They shall be re­
corded, after approval by the official in charge of                                        Article 26
financial control , in accordance with conditions to be
determined within the framework of the measures of
implementation provided for in Article 118 . The                 1 . The own resources to be paid by each Member
purpose of the approval of the official in charge of            State shall be included in estimates entered in the bud­
financial control shall be to establish that :                  get and expressed in units of account as defined in
                                                               Article 10 . Their availability and their payment shall
 ( a ) the receipt is imputed to the correct entry in the      be in accordance with Title II of Council Regulation
       budget ;                                                 ( EEC, Euratom , ECSC) No 2/71 of 2 January 1971
                                                               implementing the Decision of 21 April 1970 ( J ) on
                                                               the replacement of financial contributions from Mem­
( b ) the proposal is in order and conforms to the pro­        ber States by the Communities' own resources, as
       visions applicable, in particular, to the budget         amended by Regulation ( ECSC, EEC, Euratom )
       and to the regulations and also all acts made           No 906 / 73 ( 2 ).
       pursuant to the Treaties and the regulations, and
       the principles of sound financial management.
                                                                2 . However, each Member State shall transfer their
                                                               own resources actually established up to the percen­
The official in charge of financial control may refuse         tage provided for, for the financial year in question
his approval . The authorizing officer, by a duly              in the fourth subparagraph of Article 3 ( 1 ) of the
reasoned desision , and on his sole responsibility ,           Decision of 21 April 1970 .
may ignore that. The decision of the authorizing
officer shall have executory effect ; it shall be com­
municated for information to the financial controller .              3 . Financial contributions from Member States
The higher authority of each institution shall periodi­
cally inform the Audit Board of each one of these                                          Article 27
decisions .
                                                               The       financial contributions         from Member  States
2 . When the authority responsible for the institution         fixed by the budget shall be expressed in units of
waives the right to draw up an act giving rise to a             account as defined in Article 10 . They shall be con­
claim or the recovery of funds lent, it shall inform           verted into the respective national currencies on the
the official in charge of financial control thereof.            basis of tlie relationship existing on the day of their
                                                               payment between the weight of fine gold contained
                                                               in a unit of account as referred to above and the
When the official in charge of financial control finds         weight of fine gold corresponding to parity in
that an act giving rise to a claim has not been                 respect of each of those currencies as declared to the
established , or that no claim has been recovered he           International Monetary Fund . Should the currency
shall inform the institution thereof .                         of one or more of the Member States cease to have
                                                               any declared parity with the International Monetary
                                                               Fund , the Commission shall propose appropriate
                                                               measures to the Council .
                          Article 24
The accounting officer shall be responsible for the            (') OJ No L 3 , 5 . 1 . 1971 , p . 1 .
revenue documents duly established .                           (2) O'l No I. 89 , 5 . 4. J 973 , p . 1 .
 ---pagebreak---    1.5.73                             Official Journal of the European Communities                           No L 116/ 11
                         Article 28                              3 . However, the Member States which , according to
                                                                 budget estimates , would not be bound to make
  The financial contributions thus expressed in national         iinancial contributions, shall transfer monthly, as
 currencies shall be entered by each Member State to             own resources, an amount corresponding to the
  the credit of special accounts entitled ' Contributions '       relative share applied to the cash needs referred to in
 opened by the Commission with the Treasury, or the              paragraph 1 .
 body appointed by the Member State in accordance
 with the procedure laid down in Articles 31 to 37
 inclusive .                                                                              Article 32
                                                                At the close of the accounts of each financial year,
 The Commission shall have at its disposal in accord­           the Commission shall draw up a table of amounts
 ance with the conditions laid down in Article 38,              showing the difference between the amount actually
the amounts entered to the credit of those accounts .           paid by the Member States and that which they
 For this purpose, it shall forward to the Treasuries           should have paid in accordance with the account
or the bodies appointed by the Member States its                for revenue and expenditure for the financial year
 orders or instructions which shall be carried out as            in question .
 soon as possible . Such deposit accounts are kept
  free of charge to the Communities and do not earn             The total amount thus determined shall be refunded
  interest for them .                                           to them by way of a deduction from the next
                                                                 monthly payment to be made .
                         Article 29
                                                                 As far as may be necessary and up to a maximum
The amounts shown to the credit of the accounts                  amount of 400 million units of account the Member
referred to in Article 28 shall retain the value corres­         States shall , at the request of the Commission simul­
ponding to the parity in force on the day of deposit             taneously place at the disposal of the Commission
in relation to the unit of account as defined in                 the total amount referred to in the preceding para­
 Article 10 .                                                    graph . In that case , the financial participation from
 Should the parity of the currency of a Member State             Member States shall be apportioned as follows :
 in relation to the unit of account be modified, there          — for the new Member States, in accordance with
shall immediately be an adjustment of the balance                     the percentages laid down in Article 129 of the
 of those accounts, by means of a further payment                     Act concerning the Conditions of Accession and
 made by the Member State or Member States con­                       the adjustments to the Treaties taking into
 cerned or a repayment made bv the Commission .                       account the abatement provided for in Article 130 ,
                         Article 30                             — for the other Member States, and in order to
                                                                      cover the balance, in accordance with the per­
 During the month following the final adoption of                     centages laid down in Article 3 ( 2 ) of the Deci­
the rectifying budget as provided for in Article 10                   sion of 21 April 1970 .
of any Council decision which records the conse­
quences of the parity changes that occurred, an                  Where the total amount referred to above exceeds
adjustment of the contributions due shall be made,               400 million units of account the excess shall be
where necessary.                                                 included in the cash requirements of the Commis­
                                                                 sion .
4. Financing the cash requirements of the Communi­
ties within the framework of budgetary expenditure              The amounts thus determined shall be carried for­
                                                                ward to the next monthly payment to be made.
                         Article 31
 1 . The cash requirements assessed monthly shall be                                     Article 33
 met by the Member States in proportion to the rela­
 tive share laid down in the budget for each of them .           If, when the Commission calls for funds , the budget
                                                                 has still not been finally adopted, the relative share
 The final adoption of a supplementary or rectifying            taken as reference for determining the participation
budget shall necessitate , where appropriate , the              of each Member State in accordance with Article 31
amendment of the abovementioned relative share .                ( 1 ) above shall be that of the draft or preliminary
                                                                draft budget under consideration .
2 . Each Member State shall deduct from the sum
 due from it the amount of own resources to be paid                                      Article 34
the same month, in accordance with the provisions
 of Article 9 of Regulation ( EEC, Euratom , ECSC )             1 . The     Commission     shall  inform  each   Member
 No 2 /71 .                                                     State of the cash requirements referred to in Article
 ---pagebreak---  No L 116 / 12                       Official Journal of the European Communities                              1 . 5 . 73
31 ( 1 ) not later than the first of the month preceding                   5 . Management of available funds
that to which the estimate relates .
                                                                                         Article 38
2 . The corresponding payments other than own
resources shall be made by each Member State not                The Commission shall have at its disposal the funds
later than the fifteeenth of the month preceding that           credited to the accounts referred to in Article 28 of
to which the estimate relates .                                 this Financial Regulation and Article 7 of Regu­
However, the contributions provided for in Articles             lation ( EEC, Euratom, ECSC ) No 2/71 , in order to
                                                                 replenish its accounts , and in particular :
3 (4) and 4 ( 6 ) of the Decision of 21 April 1970 shall
be paid :                                                       — to ensure payments to be made in the national
                                                                     currency in which that account is kept,
— to the extent of 7/ 12 not later than 15 January ;
                                                                — to effect transfers which are necessary for the
— the balance not later than 15 July.
                                                                     implementation of the budget.
     These payments shall be entered in a special
     ' Contributions' account pursuant to Article 28 .
                                                                                         Article 39
Any delay in the entry into this account of the
 amounts due pursuant to Articles 31 to 34 inclusive            The Commission shall forward quarterly to each
 shall give rise to payment by the Member State con­            Member State a statement of transfers effected from
 cerned of interest, the rate of which shall be equal           the currency of that Member State to another cur­
to the highest discount rate in the Member States               rency .
applicable on the date when the payment falls due.
That rate shall be increased by 0-25 °/n for each
month of delay.                                                                       SECTION 111
                         Article 35
                                                                    COMMITMENT, CLEARANCE , AUTHORIZATION
                                                                          AND PAYMENT OF EXPENDITURE
Four times a year, the Commission shall submit a
report to the European Parliament and to the Coun­
cil on the implementation of the budget. This report                          1 . Commitment of expenditure
shall make it possible to examine the cash balance
of the Communities and see whether it has been
 adjusted to current requirements .                                                      Article 40
                                                                 1 . A proposal for a commitment of expenditure
                         Article 36                             shall be made in advance by the relevant authorizing
                                                                officer in respect of all measures which may involve
Payments provided for in Articles 26 and 34 shall be            an expenditure against the budget. Provisional com­
made in national currencies ; they shall be calculated          mitment may be entered into for current expenditure .
on the basis of the parity declared to the Inter­
national Monetary Fund in force on the day of                    2 . For the purposes of appropriations of the Guid­
 payment.                                                        ance Section of the European Agricultural Guidance
                                                                and Guarantee Fund, the decisions taken by the
                                                                Commission in accordance with Article 7 of Regula­
                         Article 37                             tion (EEC ) No 729 /70 shall be deemed to be a com­
                                                                mitment of expenditure .
 1 . Articles 31 to 36 inclusive above shall remain in
force until 31 December 1974 or at the latest until             3 . The procedure for implementing these provisions
the time when for certain Member States the                     shall be laid down as provided for in Article 118 .
financial contributions are replaced by the payment             This procedure shall, on the basis of actual needs,
                                                                ensure that an exact account is kept of commitments
 of part of the value added tax pursuant to Article 4            and authorizations .
of the Decision of 21 April 1970 .
2 . Notwithstanding the first subparagraph of Ar­
ticle 34 ( 2 ), the payments , until 1 Octobcr 1973 ,                                    Article 41
other than own resources, shall be made at the latest
by the end of the month preceding that to which                 Proposals for commitments shall be referred, in each
the estimate relates .                                          institution , to the financial controller and then to
 ---pagebreak---  1.5.73                               Official Journal of the European Communities                           No L 116/ 13
the department in charge of accounts : they shall                                2. Clearance of expenditure
show, in particular, the purpose of the expenditure,
the estimated amount involved, showing, where                                             Article 44
possible, the currency and the budget item to which
it is to be charged and also the name and description            The purpose of clearance of expenditure by the auth­
of the creditor ; they shall be registered, as provided          orizing officer shall be :
for in the measures of implementation taken under                — to verify the existence of the rights of the credi­
Article 118 , after approval by the financial control­               tor ;
ler .
                                                                 — to determine or verify the existence and the
                                                                     amount of the existing debt ; and
                          Article 42                             — to verify the conditions under which payment
                                                                     falls due .
 The purpose of the approval of proposals for com­
                                                                                          Article 45
mitments of expenditure given by the financial con­
 troller shall be to establish that :
                                                                 Clearance of any expenditure shall be subject to the
                                                                 submission of supporting documents showing the
 ( a) the expenditure has been charged to the correct            creditor's claim and the service rendered or the
       item in the budget ;                                      existence of a document justifying payment. The
                                                                 measures of implementation taken under Article 118
 ( b ) appropriations are available ;                            shall lay down the nature and the contents of the
                                                                 supporting documents to be enclosed with the pay­
 (c) the expenditure is in order and is in accordance            ment order .
       with the relevant provisions of, in particular,
       the budget, regulations and any measures taken            The authorizing officer empowered to clear expendi­
       in implementation of the Treaties or of the               ture shall personally check the supporting documents
       regulations ;                                             or shall, on his own responsibility, ascertain that this
                                                                 has been done .
 (d) the principles of sound financial management
       have been applied.                                                                 Article 46
The financial controller may withhold his approval if            Remuneration and allowances shall be cleared in
 it appears from the decision giving discharge that a            accordance with a collective statement drawn up
commitment would not comply with the regulations.                by the department in charge of personnel , except
                                                                 where individual clearance is necessary .
The measures of implementation of these provisions
shall be determined in accordance with Article 118 .                         3 . Authorization of expenditure
                                                                                          Article 47
                          Article 43
                                                                 Authorization shall be the formal step whereby the
                                                                 authorizing officer, by the issue of a payment order,
In case of refusal, the financial         controller shall       authorizes the accounting officer to pay an item of
 furnish a written statement of his reasons therefor .
                                                                 expenditure which he has cleared.
 The authorizing officer shall be notified accordingly.
                                                                                          Article 48
 In case of refusal to approve an item and where the
 authorizing officer maintains his proposal, this re­
                                                                 The payment order shall state :
 fusal shall be referred for a decision to the higher
 authority of such one of the Institutions concerned             — the financial year against which the payment shall
 and referred to in the first two subparagraphs of                    be charged ;
 Article 18 .
                                                                 — the article in the budget and any other sub­
                                                                     division that may apply ;
 Except where the availability of appropriations is
 in doubt, the said higher authority, by means of a              — the amount to be paid (in figures and words )
 duly reasoned decision , and on its sole responsibility,             showing the currency ;
 may ignore such a refusal . This decision shall have
 executory effect ; it shall be communicated for infor­          — the name and address of the payee ;
 mation to the financial controller. The higher auth­            — the purpose of the expenditure ;
 ority of each institution shall periodically inform the
 Audit Board of each one of these decisions .                    — and the method of payment, wherever possible .
 ---pagebreak---  No L 116/ 14                        Official Journal of the European Communities                                1 . 5 . 73
The payment order shall be dated and signed by the               ( e) the supporting documents are in order ;
authorizing officer.
                                                                 ( f) the payee is correctly described .
                         Article 49                                                      Article 52
                                                                In the event of refusal to approve, Article 43 shall
The payment order shall be accompanied by the                    apply .
original supporting documents , as determined by
the measures of implementation laid down in Article                                      Article 53
 118 ; those documents shall be certified or ac­
companied by a certificate confirming the correctness           After approval the original of the payment order
of the amounts to be paid, the receipt of supplies and          together with all supporting documents shall be for­
the performance of the service and , if appropriate, the        warded to the accounting officer.
entry of the goods in the inventories, referred to in
Article 67 .
                                                                               4. Payment of expenditure
It shall show the numbers and dates of the corres­
ponding approvals of commitment. Copies of sup­
porting documents, certified as true copies by the                                       Article 54
authorizing officer, may, in some cases, be accepted            Payment shall be the final action whereby the institu­
 in place of originals .                                        tion concerned is discharged of its obligations
                                                                towards its creditor .
                         Article 50                             Payment shall be made by the accounting officer
                                                                within the limits of the funds available .
For payments by instalment, the first payment order             In the event of a substantive error or of the validity
shall be accompanied by documents establishing the              of the discharge being contested or of failure to ob­
creditor's right to payment of the instalment in                serve the formalities prescribed by this Financial
question . Subsequent payment orders shall refer to             Regulation , the accounting officer shall suspend
the supporting documents already furnished , and to             payment .
the reference number of the first payment order.
                                                                                         Article 55
The authorizing officer may grant advances to per­
sonnel if the Staff Regulations or the provisions laid          If payment is suspended, the accounting officer shall
down by regulation specifically provide therefor, or            give the reasons for his decision in a written state­
if an official or other servant is forced to make dis­          ment which he shall send forthwith to the authorizing
bursements on behalf of his institution and charge­             officer and, for information , to the financial control­
able to the budget.                                             ler.
Apart from the advance funds offices, as referred to            Except where the validity of the discharge is con­
in Article 57, no advance may be granted unless it              tested, the authorizing officer may place the matter
has been approved beforehand by the financial con­              before the authority appointed by the institution in
troller.                                                        the manner provided in the rules of procedure. The
                                                                said authority may require, in writing, and on its
                                                                own responsibility, that payment be effected .
                         Article 51
                                                                                         Article 56
Payment orders shall be sent for prior approval to              Payments shall be effected as a general rule through
the financial controller.                                       a bank or post office giro account.
This prior approval shall confirm that :                        The procedure for opening, administering and use
                                                                of such accounts shall be in accordance with mea­
( a) the payment order was properly issued ;                    sures referred to in Article 118 . These provisions
( b ) the payment order agrees with the commitment              shall provide in particular for expenditure the pay­
      of expenditure and that the amount thereof is             ment of which must necessarily be effected either by
      correct ;
                                                                cheque or by post office giro transfer order, and for
                                                                the signature on cheques and on post office giro
(c) the expenditure is charged to the correct items of          transfer orders of two duly authorized officials, one
      the budget ;                                              signature necessarily being that of the accounting
                                                                officer, the assistant accounting officer, or a duly
( d ) appropriations are available ;                            authorized administrator of advance funds .
 ---pagebreak---  1 . 5 . 73                          Official Journal of the European Communities                            No L 116/ 15
                 5 . Advance funds office                       — the appointment of administrators of advance
                                                                      funds ;
                         Article 57                             — the nature and maximum amount of each expen­
                                                                      diture to be incurred ;
For the payment of certain categories of expenditure,
advance funds offices may be set up as provided for             — the maximum amount of the funds which may
                                                                      be advanced ;
in measures of implementation taken under Ar­
ticle 118 .                                                     — the time within which supporting documents
                                                                      must be produced ;
Those measures shall contain specific provisions con­           — the responsibility of the administrator of advance
cerning in particular :                                               funds .
                                                         TITLE IV
                      CONCLUSION OF CONTRACTS, INVENTORIES, ACCOUNTANCY
                        SECTION 1                               decided to consult because of their special qualifica­
                                                                tions may put in tenders .
CONTRACTS FOR THE SUPPLY OF GOODS AND
            SERVICES, AND HIRE CONTRACTS                        2 . A contract following a request for tenders is a
                         Article 58
                                                                contract ent red into by the contracting parties
                                                                following an invitation to tender. In this case, the
1 . Contracts for the purchase or hiring of goods, for          offer thought to be the most attractive may be freely
the provision of services or for construction works             chosen , taking into account the cost of performance,
shall be in writing. They shall be concluded following          running costs involved , technical merit, the time for
adjudication or request for tenders .                           performance , together with the financial guarantees
                                                                and the guarantees of professional competence and
However, contracts may be entered into by direct                put forward by each of the tenderers .
agreement in the circumstances referred to in Article
60 .
                                                                A request for tenders is said to be public or open
Purchases may be made by way of a simple memo­                  where a general invitation to tender is involved ; it is
randum or invoice in the case provided for in Ar­               said to be restricted where it is addressed only to
ticle 65 .                                                      those whom it has been decided to consult because of
                                                                their special qualifications .
2 . Invitations to tender shall , as a general rule, be
published throughout all the Member States, and,                3 . The invitation to tender procedure, both as
where appropriate, in third countries, to the extent            regards adjudication and request for tenders , shall be
to which this is compatible with development of                 specified in the measures for implementation pro­
industries in the Communities . However, their publi­           vided for in Article 118 .
cation may be restricted , where the goods or services,
because of their size or nature, are not fit subjects for
                                                                                          Article 60
 a general invitation to tender.
                                                                Contracts may be made by direct agreement :
                         Article 59
                                                                ( a ) where the contract for the purchase or hiring of
 1 . Adjudication is an administrative procedure to                   goods , for the provision of services or for
be performed before the conclusion of a contract and                  construction works involves an amount not exceed­
after an invitation to tender . Its effect shall be to con­           ing 5 000 units of account, the institution being
fer publicly , on the holder of that proposal which,                  bound , however, as far as possible and by all
among the offers which are regular, complying with                    appropriate means, to enable suppliers who are
 the conditions laid down and comparable, is the                      likely to be able to supply the goods and services
 lowest, the right to the final award of the                          in question to compete ;
contract, after the approval of the competent
authorizing officer. Adjudication is said to be public           ( b) where the purchase or hiring of goods, the pro­
or open , where tendering is open to all ; it is said                  vision of services or the contruction works are so
to be restricted where only those whom it has been                    urgently required that it is not possible to wait
 ---pagebreak---  No L 116/ 16                        Official Journal of the European Communities                              1.5.73
      for the full tendering procedure specified in             as provided for by measures of implementation taken
      Article 59 to be carried out ;                            under Article 118 .
( c) where the adjudications or requests for tenders do         The amount of the deposit shall be fixed :
      not give any result or where prices quoted are not
      acceptable ;                                              — according to the usual trade terms of contracts
                                                                     for supplies ;
 ( d) where for technical, practical or legal reasons, the
      supply of goods and services can only be carried          — according to the list of special conditions govern­
      out by a particular contractor or supplier ;                   ing building contracts .
 ( e) for contracts for the supply of goods and services        For construction works involving an amount exceed­
      or for construction works which technically
                                                                ing 100 000 units of account, a deposit shall be
      cannot be separated from the main contract.               obligatory. A security may be retained until final
                                                                 acceptance of delivery .
                         Article 61                             Where a contract has not been performed or is late
                                                                in completion, the institution shall be compensated
There shall be no discrimination between nationals              adequately in damages and costs by the deduction of
of Member States on grounds of nationality in                   tlu amount from the deposit whether this has
respect of contracts entered into by the Communities.           been lodged directly by the supplier, contractor or
                                                                a third party .
                         Article 62
                                                                                        Aritcle 65
In each institution, contracts involving amounts
exceeding 12 000 units of account shall, before the             Contracts may be made against invoice or memo­
authorising officer takes a decision, be submitted for          randum only, where the expected value of the goods
the Opinion of a Purchases and Contracts Advisory               and services supplied does not exceed 200 units of
Committee whose rules of procedure shall be pro­                account . That limit shall be 500 units of account for
vided for in measures of implementation taken under             expenditure to be entered into outside the provisional
Article 118 .                                                   places of work of the institution .
                         Article 63                                                     Article 66
The Advisory Committee referred to in Article 62
shall include at least one representative of the depart­        When concluding contracts referred to in this
ment responsible for overall administration, one                Financial Regulation , each institution shall comply
representative of the department responsible for                with the measures taken in respect of public works
finance and one representative of the department                by the Council in implementation of the Treaty
responsible for legal matters ; a representative of the         establishing the European Economic Community.
financial controller shall be present as observer.
The Committee shall deliver an Opinion as to                                           SECTION II
whether the procedure followed is in order, on the
choice of suppliers and, in general , on the proposed           INVENTORIES         OF MOVABLE      AND  IMMOVABLE
terms of the contract .                                                                PROPERTY
Any other problem concerning the matter, the sub­
ject of this Title, may be referred to the said Com­                                    Article 67
mittee for an opinion .
                                                                Permanent quantitative inventories of all movable
                                                                and immovable property belonging to the Commu­
                         Article 64                             nities shall be kept in accordance with a model
                                                                drawn up by the Commission . Only movable prop­
By way of guarantee of the performance of the con­              erty exceeding a specific value provided for in
tracts , the suppliers or contractors may be required,          measures of implementation taken under Article 118
as a safety clause , to make a preliminary deposit              shall be entered in those inventories .
 ---pagebreak--- 1 . 5 . 73                          Official Journal of the European Communities                        No L 116/ 17
Each institution shall carry out its own inspection to         show all revenue and expenditure for the financial
ascertain that the entries in the inventory correspond         year ; they shall be based on appropriate supporting
to the facts .                                                 documents . They may be kept in the currency of
                                                               the country where the seat of the Commission is
                                                               located or, where appropriate, in the currencies of
                                                               the countries where the establishments of the Joint
                        Article 68
                                                               Research Centre are installed without prejudice to
                                                               the provisions of Article 10 .
The sale of movable property shall be suitably
advertised as provided for in measures of implement­
ation taken under Article 118 .                                The account for revenue and expenditure and the
                                                               balance sheet shall be drawn up in units of account.
Apart from sales by public auction, officials and
other servants of the institutions may not acquire             Entries in the accounts of any amount in units of
any movable property resold bv the said institutions .         account shall comply with the parity in force on the
                                                               date of payment or actual payment.
                         Article 69
                                                                                       Article 72
A statement or record shall be drawn up by the
authorising officer and authenticated by the financial         Entries relating to budget accounts and to commit­
controller whenever any property in the inventory is           ments and established entitlements accounts shall be
disposed of, scrapped, hired out, or missing on ac­             made on the basis of an accounting system whereby
 count of loss, theft or any other reason .                    there is a clear division as regards nomenclature of
                                                               budgetary items between the balance sheet account
                                                               and the budgetary expenditure and revenue accounts .
The statement or record shall refer in particular to
any obligation that may devolve on an official or
other servant of the Communities or any other                  They shall be recorded in books or cards . These shall
 person to replace the item in question .                      make it possible to draw up a general monthly
                                                               balance, and a statement by chapter and article of
                                                               budgetary revenue and expenditure, which shall be
Immovable property or large installations, which are            forwarded to the financial controller.
made available, shall give rise to the conclusion of
contracts submitted to the financial controller for
 approval and shall be the subject of an annual
communication to the European Parliament and the                                       Article 73
Council when the preliminary draft budget is sub­
mitted .
                                                                Subject to the advances referred to in Article 107,
                                                                any advance shall be entered in a suspense account
                                                                and settled at the latest during the financial year
                         Article 70                             which follows the payment of this advance .
 All acquisitions of movable or immovable property
 as defined in Article 67 shall , before payment, be
 entered in the permanent inventories .                                                Article 74
 That entry shall be recorded in the corresponding              Details of the method for drawing up and operating
 invoice or annexed document .
                                                                the accounting system shall be provided for in
                                                                measures of implementation taken under Article 118 .
                       SECTION III
                                                                                       Article 75
                        ACCOUNTS
                                                                Accounts shall be closed at the end of the financial
                                                                year to enable a balance sheet of the Communities
                         Article 71                             and of the account for revenue and expenditure as
                                                                referred to in Title VI to be drawn up . The account
 Accounts shall be kept by the method of double entry           for revenue and expenditure shall be submitted to
 and on the basis of the calendar year. Thev shall              the financial controller.
 ---pagebreak---  No L 116/ 18                          Official Journal of the European Communities                                1.5.73
                                                           TITLE V
                RESPONSIBILITIES OF AUTHORIZING OFFICERS , FINANCIAL CONTROLLERS,
                  ACCOUNTING OFFICERS AND ADMINISTRATORS OF ADVANCE FUNDS
                           Article 76                             They shall be liable to disciplinary action and to
                                                                  payment of compensation in respect of any loss or
Authorizing officers who, when establishing entitle­              deterioration of the monies, assets and documents
ments to be recovered or issuing receipts, entering into          in their charge as a result of an intentional mistake
commitments of expenditure or signing payment                     or serious negligence on their part.
orders without complying with this Financial Regu­
lation and the rules for its implementation shall be
liable to disciplinary action and , where appropriate,            3 . The Accounting officer, assistant accounting
to pay compensation . The same shall apply if they                officers and administrators of advance funds may
omit to draw up an instrument for a claim or if they              insure themselves against the risks arising under this
                                                                  Article .
neglect to issue receipts or are, without justification ,
late in issuing them .                                            The institution shall cover the insurance costs relat­
                                                                  ing thereto in accordance with the measures taken in
                           Article 77                             implementation of Article 118 .
Financial     controllers   render   themselves    liable to      A special allowance is granted in each of the institu­
disciplinary action and, where appropriate, to pay­               tions to the accounting officer, assistant accounting
ment of compensation for any action taken during                  officers or administrators of advance funds . The sums
their term of office, in particular, by granting their            corresponding to this allowance shall be credited
approval in excess of the budgetary appropriations .              each month to an open account by the institution on
                                                                  behalf of each official in order to establish a guaran­
                                                                  tee fund for the purpose of covering any cash or
                           Article 78                             bank shortage for which the person concerned might
                                                                  render himself liable, in so far as such shortages have
1 . Accounting officers and assistant accounting                  not been covered by refunds from insurance com­
officers shall render themselves liable to disciplinary
                                                                  panies .
action and, where appropriate, to payment of com­
pensation as regards payments made by tham in                     The credit balance in these guarantee accounts shall
disregard of the third subparagraph of Article 54.                be paid over to the persons concerned when they
They shall render themselves liable to disciplinary               terminate their appointment as accounting officer,
action and to payment of compensation as regards                  assistant accounting officer or administrator of
                                                                  advance funds .
any loss or deterioration of the monies , assets and
documents in their charge where such loss or deterio­
ration result from an intentional mistake or serious              4 . The measures of implementation provided for in
negligence, on their part.                                        Article 118 shall specify the categories of officials or
                                                                  other servants qualified to be appointed accounting
Under the same conditions , they shall be responsible             officers or administrators of advance funds .
for the correct execution of orders received by them
in respect of the use and the administration of bank
and post office giro accounts , and in particular :                                        Article 79
( a ) where the payments or recoveries made by them               The liability to payment of compensation and
      do not agree with the amounts on the payment                disciplinary action of authorizing officers , financial
      orders or receipts ;                                        controllers , accounting officers , assistant accounting
                                                                  officers and administrators of advance funds may be
( b ) where they effect payment to a party other than             determined in accordance with the provisions ,
      the payee entitled .                                        respectively , of Articles 22 and 86 to 89 inclusive of
                                                                  the Staff Regulations of Officials of tlv; European
2 . Administrators      of advance funds shall render             Communities .
themselves liable to disciplinary action and , where
appropriate to payment of compensation in the
following cases :                                                                          Article HO
( a ) where they cannot show due warrant with proper              Each institution shall be allowed a period of two
      documents for payments made by them ;                       years from the date when the account for revenue
                                                                  and expenditure is submitted to take a decision on
( b ) where they effect payments to parties other then            the final discharge to be given to accounting officers
      entitled payees .                                           for the transactions relating thereto .
 ---pagebreak--- 1 . 5 . 73                               Official Journal of the European Communities                            No L 116/ 19
                                                            TITLE VI
                                        PRESENTING AND AUDITING ACCOUNTS
                            SECTION I                               3 . A table of expenditure showing the development
                                                                        of appropriations in respect of the financial year
                  PRESENTING ACCOUNTS                                   and indicating :
                                                                        — all appropriations ;
                             Article 81
                                                                        — commitments entered into , chargeable to the
The Commision shall draw up not later than 1 June,                           financial year ;
an account for revenue and expenditure of the
Communities .                                                           — payments as at the end of the period of
                                                                             implementation of the budget ;
This account shall be preceded by an analysis of the                    — amounts still to be paid at the close of the
financial management in respect of the year in                               financial year ;
question . It shall cover all revenue and expenditure
transactions relating to the preceding financial year                   — appropriations carried forward pursuant to
for each institution . It shall be submitted in the same                     Article 6 ( 1 ) ( c);
form and following the same subdivisions as the
budget.                                                                 — appropriations carried forward pursuant to
                                                                             Article    6     (1)  (b) relating to  contracts
                                                                             concluded after 15 December of the financial
                             Article 82                                      year ;
The account for revenue and expenditure shall                           — available appropriations carried            forward
include the following tables allocated in accordance                         pursuant to Article 6 ( 1 ) ( b );
with the budget nomenclature :
                                                                        — available appropriations to be cancelled .
 1.   The table of revenue shall include :                              A statement shall be annexed, where appropriate,
                                                                        to this table showing the balances and net
     — estimated revenue for the financial year ;                       amounts of the transactions referred to in Article
      — amendments to the revenue estimates as a                        22 .
           result of supplementary or rectifying budgets ;
                                                                    4. A table showing the development of appropria­
      — entitlements still to be collected from the                     tions carried forward from preceding financial
           preceding financial year ;                                   years and indicating :
      — entitlements established in the course of the                   — the amount of appropriations carried forward ;
           financial year ;
                                                                        — payments shown in the accounts at the end
      — amounts collected ;                                                  of the period of implementation of the
      — amounts still to be collected at the end of                          budget ;
           the financial year.                                          — unused appropriations to be cancelled ;
      A statement shall be annexed, where appropriate,
      to this table, showing the balances and gross                     — unused appropriations to be carried forward
      amounts of the transactions referred to in Article                     again in the next financial year .
      22 .
                                                                    5 . A table showing :
2 . A table showing the development of appropri­                        — on the one hand :
      ations in respect of the financial year and indi­
      cating :                                                               ( a) the amount of loans approved by the
       — initial appropriations ;                                                  Communities ;
      — amendments to appropriations provided by                             ( b ) the amount of the repayments made on
           transfers ;                                                             borrowing contracted and of the charges
                                                                                   on such borrowing ;
      — amendments provided by means of sup­
            plementary or rectifying budgets ;                          — on the other hand :
      — final appropriations for the financial year.                          ( a) the amount of borrowing taken up ;
 ---pagebreak--- No L 1 16 / 20                      Official Journal of the European Communities                                 1.5 . 73
        ( b) the amount of repayments of capital and           ments , to the establishment and collection of revenue
             payments   of   interest made     on    loans     subject to the application of Article 14 of Council
             granted .                                         Regulation (EEC, Euratom , ECSC ) No 2/71 and of
                                                               Article 87 of this Financial Regulation . The Audit
    A statement shall be annexed to the table show­            Board may question each institution on the subject
    ing the state of the Community borrowing and               of the said supporting documents .
    lending.
                                                               The account for revenue and expenditure and the
                                                               balance sheet shall be forwarded to the Audit Board
                                                               within the period laid down in Article 81 .
                        Article 83
The Commission shall draw up, within the time                                          Article 87
limit provided for in Article 81 , a balance sheet of
assets and liabilities of the Comminities as at 31 De­
                                                               The audit carried out by the Audit Board shall be
cember of the preceding financial year. A statement            based on records and, if necessary, performed on the
of accounts, showing cash movements and balances ,             spot. Its purpose shall be to establish that all revenue
drawn up on the same date, shall be attached thereto .         has been received and all expenditure incurred in a
                                                               lawful and regular manner having regard to the
                                                               provisions of the Treaties, the budget, the Financial
                        Article 84                             Regulations and all other measures taken pursuant to
                                                               the Treaties, and that the finanzial management has
Each institution shall , not later than 1 May, forward         been sound .
to the Commission the information it requires for
 drawing up the account for revenue and expenditure            For the performance of its task, the Audit Board
 and the balance sheet.                                        shall have at its disposal , in the manner provided for
                                                               in Article 89 , all documents and information relating
                                                               to the financial management of departments or
                                                                bodies subject to its control ; it has the power to give
                       SECTION II                               a hearing to any official whose responsibility extends
                                                               to a revenue and expenditure operation, and to use
                CHECKING OF ACCOUNTS                            any of the auditing procedures appropriate to those
   PROVISIONS RELATING TO THE AUDIT BOARD                       departments or bodies .
                                                                The Audit Board, in order to obtain all the necessary
                         Article 85                             information for the performance of the task entrusted
                                                                to it by the Treaties and the measures taken to
 The members of the Audit Board shall act and be                implement them , may be present, at its request,
 responsible collectively for performing its duties .           during the operations carried out by the Commission
                                                                in implementation of Articles 8 and 9 of Regulation
 The Board may instruct one or more of its members              ( EEC) No 729/70 and Articles 13 and 14 of Regu­
 to carry out certain tasks or certain audits . Any             lation (EEC, Euratom , ECSC ) No 2/71 . This measure
 member or members so instructed may on their                   shall also apply to the control of any fund set up by
initiative seek assistance from officers of the Board .         the Communities .
 Tasks delegated to officials pursuant to the foregoing
 provisions must be specified and limited to the time                                  Article 88
 necessary for their completion . The Board itself or
 one of its members shall notify these tasks to the             The Audit Board shall see to it that all securities and
 authorities with which the person delegated is to do           cash on deposit or in hand are checked against
 his work .                                                     certificates signed by the depositaries or against
                                                                official memoranda of cash and securities held . The
                                                                Board mav carry out such checks itself.
                         Article 86
 Each institution shall, on a quarterly basis, forward to                               Article 89
 die Audit Board, not later than the month which
 follows the end of the quarter, the supporting docu­            The Commission      and the     other institutions shall
 ments of the accounts, in particular the documents             afford the Audit Board all the facilities and give it
 and certificates in respect of the correct application         all the information which the latter may consider
 of the provisions which govern the implementation              necessary for the performance of its task , and shall
 of the budget and relating to commitments and pay­              afford in Darticular all     the   information  at their
 ---pagebreak---  1.5.73                               Official Journal of the European Communities                           No E 116/21
disposal as a result of the controls which they have             ing the European Atomic Energy Community shall
carried out, in accordance with the rules laid down             be communicated to the Commission and the insti­
by the Community, within the departments respon­                 tutions concerned .
sible for the management of the finances of the Com­
munity and for effecting expenditure on its behalf.              The replies to such comments of all institutions shall
In particular, they shall place at the disposal of the           be forwarded to the Audit Board . The replies of the
Audit Board all documetns concerning the con­                    institutions other than the Commission shall be
clusion of contract and all accounts concerning cash            forwarded simultaneously to the Commission . The
or assets, all accounting records or supporting                  Audit Board shall attach to the annual report an
documents,        and   also   administrative   documents        assessment of the soundness of the financial manage­
relating thereto, all documents relating to revenue              ment.
and expenditure, all inventories , all lists of posts in
the departments , which the Board may consider                   The European Parliament and also the Council may
necessary for auditing the account for revenue and               request the Audit Board to forward, in addition to
expenditure on the basis of records or on the spot.              the annual report, reports or analyses in respect of
                                                                 specific problems relating to accounts of financial
To this end, the officials who are liable to be audited          years which have been closed . The Audit Board
by the Audit Board shall in particular :                         may, on its own initiative, place before the European
                                                                 Parliament or the Council similar reports or analyses .
 ( a ) make available their cash in hand, any other cash,
       securities and all types of assets, and also
       supporting documents in respect of management                                     Aritcle 91
       of funds , of which they are the depositaries , also
       any books, registers and other documents relating         The Audit Board shall conclude its report on the
       thereto ;                                                 accounts for the preceding financial year not later
                                                                 than 15 July .
 (b ) show the correspondence and any other docu­
       ment required for the full implementation of the          The Audit Board shall , not later than that date, make
       audit referred to in the first subparagraph of            known its observations on the balance sheet .
       Article 87.
                                                                 The account for revenue and expenditure, the balance
The information supplied under (b ) may be requested,            sheet and the report of the Audit Board, together
 only by the Audit Board or by one of its members,                with the replies to comments , shall be submitted by
 and such request shall be in writing.                            the Commission to the European Parliament and the
                                                                  Council not later than 31 October .
 The Audit Board shall be empowered to audit the
 documents in respect of revenue and expenditure of
 the Communities , which are held by the departments                                      Article 92
 of the institutions and , in particular, by the depart­
 ments responsible for decisions on revenue and                   The Council and the European Parliament shall,
 expenditure .                                                    before 30 April of the next year, give a discharge to
                                                                  the Commission in respect of the implementation
 The employment by bodies outside the institutions                of the budget. If that date cannot be met, the Council
 of Community funds received by way of aid shall                  or the European Parliament shall inform the Com­
 come within the scope of establishing the legality               mission of the reasons for the postponement.
 and regularity of revenue and expenditure and the
  prevalence of sound financial manangement.                      The institutions shall take all appropriate steps to
                                                                  take action on the comments appearing in the
  The granting of aid to bodies outside the institutions           decisions giving discharge. At the request of the
  shall be subject to the acceptance by the recipients            European Parliament or the Council , the institutions
  of the audit being carried out by the Audit Board               shall report on the measures taken following these
  on the utilisation of the amounts of aid .
                                                                   comments and , in particular, on the instructions given
                                                                  to their departments which are responsible for the
                                                                   implementation of the budget. Such reports shall also
                           Article 90                              be forwarded to the Audit Board .
  Any comments which , in the opinion of the Audit                 Subject to the provisions of the second sentence of the
  Board , are such as should appear in the report pro­             second subparagraph , the institutions must give an
  vided for in Article 78d of the Treaty establishing the          account, in the annex to the account for revenue
  European Coal and Steel Community , Article 206                  and expenditure for the next financial year, of the
  of the Treaty establishing the European Economic                 measures taken following the comments appearing
  Community, and Article 180 of the Treaty establish­              in the decision giving discharge .
 ---pagebreak---  No L 116/22                         Official Journal of the European Communities                                 1.5.73
                                                       TITLE VII
                                SPECIAL PROVISIONS APPLICABLE TO RESEARCH
                                       AND INVESTMENT APPROPRIATIONS
                         Article 93                             4. Payment appropriations shall represent the upper
                                                                limit of expenditure which may be incurred or
 This Financial Regulation shall apply to research and          authorized during each financial year to cover com­
investment appropriations set out in the annex                  mitments entered into during the current or preceding
provided for in Article 94, save as otherwise provided          financial years .
in this title or where they are incompatible with the
special provisions of this title.
                         Article 94                                                     Article 96
The     total  amount     of  research  and    investment
                                                                The annex provided for in Article 94 shall be in
appropriations in terms of payment appropriations to
be financed in accordance with the Decision of                  two parts :
21 April 1970 shall be entered in a special chapter
in the section of the budget relating to the Com­               ( a) Part I, the total of which in terms of payment
mission ; these research and investment appropriations               appropriations is shown in a special chapter in
shall be set out in detail in an annex to that section .             the section of the budget relating to the Com­
                                                                     mission, shall comprise :
 That annex forming an integral part of the budget                   — appropriations for carrying out each research
shall be drawn up using a particular structure and                       and investment objective ;
nomenclature, the criteria for which are fixed by this
title .                                                              — appropriations for other activities, in particu­
                                                                         lar those provided for in Article 174 (2), ( c)
                                                                         and (d ) of the Treaty establishing the Euro­
                         Article 95
                                                                         pean Atomic Energy Community ;
1 . An overall allocation covering several years                     — appropriations, where necessary, to cover the
 ( hereinafter called 'envelope') shall be made to the                   balances on the allocation accounts .
chapter of the budget corresponding to each research
and investment objective as defined by the Council
in its decisions relating to programmes or corres­
                                                                (b ) Part II shall comprise allocation accounts, in par­
ponding decisions .                                                  ticular those concerning;
                                                                     — staff;
In budgetary terms , the envelope shall be the total
allocation provided in the budget for each research                  — general infrastructure ; general services and
and investment objective, taking into account finan­                     overheads ;
cial reserves , if any, except where the objective is to
consist of several specific stages each forming a                    — scientific and technical auxiliary services ;
coherent whole .
                                                                     — major installations ;
2 . Amounts authorized annually in the budget to
cover research and investment expenditure shall in­                  — services performed on behalf of outsiders .
clude commitment appropriations and payment
appropriations .
3 . Commitment appropriations within each envelope                                      Article 97
shall be designed to cover all the legal obligations
which the Commission may contract.                              The nomenclature of the annex provided for in
                                                                Article 94 shall be based, as regards the description
They shall represent the upper limit of expenditure             of chapters and allocation accounts, on the use of
to which the Commission may commit itself during                expenditure resulting mainly from carrying out
the financial year in question for the attainment of            research and investment objectives . An outline of this
the objectives to which this expenditure relates .              nomenclature      is included   in  Annex    III to  this
                                                                Financial Regulation . This outline shall be mandatory
Commitment appropriations shall remain valid until              in principle, in particular as regards subdivision into
they are cancelled under the budgetary procedure.               titles, but not as regards subdivision into chapters .
 ---pagebreak---  1 . 5 . 73                           Official Journal of the European Communities                            No L 116/23
Within the chapters and allocation accounts , expendi­           higher than estimated make a corresponding increase
ture shall be classified according to its nature as              possible as regards uses and expenditure .
shown in Annex IV to this Financial Regulation ; in
 the budget, however, this classification shall only be          With reference to allocation accounts relating to ser­
used in respect of categories .                                  vices performed on behalf of outsiders, additional
                                                                 amounts may be entered during the financial year
                                                                 in order to cover additional expenditure specifically
                                                                 incurred in respect of such services . These additional
                                                                 amounts shall be shown as :
                         Article 98
                                                                 — commitments, up to the amount of the repayment
1 . The allocation accounts referred to in Article 96                  provided for in the contracts concluded with
( b ) shall record resources of the main means for                     outside customers ;
carrying out research and inverstment objectives, and
the uses to which these resources are put.                       — payments, up to the revenue actually collected as
                                                                        repayment by outside customers for the above­
                                                                       mentioned expenditure .
These means are : staff; infrastructure : general ser­
vices and overheads ; scientific and technical ser­
 vices ; major installations.                                                              Article 99
                                                                 As regards transfers of scientific and technical
In addition, allocation accounts may be opened in                equipment between research and investment projects,
order to follow the progress of services performed on            an amount equal to the residual value of that
behalf of outsiders .                                            equipment shall be entered as expenditure for the
                                                                 recipient project, while that amount is credited to
                                                                 the donor project by means of an entry showing a
2. Under the heading of uses , the allocation ac­                reduction of expenditure incurred. The residual value
counts shall record the contervalue of the means                 shall be fixed in accordance with a procedure which
used and also the expenditure for outsiders.                     the Commission shall lay down in advance .
                                                                 The operations referred to in this Article shall be
 Under the heading of resources, the allocation ac­              shown in a special account.
 counts shall record on the one hand, the countervalue
of the means used charged either to research
objectives or to other allocation accounts and, on                                       Article 100
the other hand , the proceeds arising from the use
of such means on behalf of outsiders .                           1 . A schedule of due dates for commitments and
                                                                 payments , forming an integral part of the budget,
                                                                 shall be attached to Part I of the annex provided for
The balances of the allocation accounts resulting                in Article 94 and shall be drawn up as follows by
from a surplus of uses over resources shall be charged           chapter and article :
to the corresponding chapter of Part I of the annex
provided for in Article 94 .                                     ( a ) for each envelope, the schedule of due dates shall
                                                                        show the timetable for using commitment
                                                                       appropriations ; this shall be subject to annual
The       balance of   each   allocation   account     shall           review ;
represent the maximum net expenditure to be entered
in the corresponding chapter of Part I of the said               ( b ) for each estimated commitment appropriation ,
annex .                                                                the schedule of due dates shall show the annual
                                                                       timetable laid down for the payments .
The balances of the allocation accounts resulting                2 . As regards borrowing and lending, a schedule of
from a surplus of resources over uses shall be entered           due dates shall be established on the basis of interest
in the statement of revenue in the budget.                        and depreciation payments agreed in the correspond­
                                                                 ing contracts for the servicing of such borrowing
                                                                 and lending.
3 . Uses      and expenditure charged to         allocation
accounts shall not exceed the amounts authorized                3 . The budget shall also show , for guidance , an
in respect of such accounts, save where, as a result             estimate of revenue and expenditure to be effected
either of transfers within chapters of Part I of the             in the currencies of third countries , special mention
annex referred to in Article 94 or of additional                being made of borrowing and lending in such
amounts made available for outsiders , resources                currencies .
 ---pagebreak---  No L 116/24                          Official Journal of the European Communities                                  1 . 5 . 73
                         Article 101                                  draft budget, or in the absence thereof, in the
                                                                      preliminary draft budget.
 If, at the beginning of a financial year, the budget
 has not yet been finally adopted, expenditure shall
be effected as follows :                                                                 Article 102
                                                                  1 . Every decision relating to transfers within a
                                                                 chapter or from one chapter to another shall be
 ( a) Regarding the allocation accounts referred to in           subject to previous approval by the financial control­
       Article 96, point b, Article 178 of the Treaty            ler, who shall certify that funds are available and
       establishing the European Atomic Energy Com­              that these operations are in order and in accordance
      munity shall apply to commitments and payments             with the provisions in force .
       relating to expenditure of a kind already ap­
      proved in principle in the last budget duly
       adopted.                                                  2 . However, if the financial controller considers
                                                                 that he cannot ascertain in advance the effects of
                                                                  such transfers on the financial balance of the allo­
                                                                 cation accounts , he shall confine himself to delivering
       A sum equivalent to not more than one twelfth             an opinion .
      of the total appropriations in the allocation
      account in question for the preceding financial
      year may be spent each month in respect of each            In that case, and in so far as he is empowered, the
      allocation account ; this arrangement shall not            authorizing officer may on his sole responsibility
      have the effect of placing each month at the               effect the transfer, provided that he makes available
      disposal of the Commission appropriations in               each month to the financial controller all appropriate
      excess of one twelfth of those provided for in             information enabling an assessment to be made of
      the draft budget, or in the absence thereof, in the        the financial effects of such transfers .
      preliminary draft budget. Commitments may be
      effected for each allocation account up to an
      amount not exceeding one fourth of the total               If as a result of such information the financial con­
      appropriations in the allocation account in                troller finds a financial imbalance in any allocation
      question for the preceding financial year, in­             account, he shall inform the authorizing officer
       creased by one twelfth for each additional month,         thereof.
      but shall not exceed the amount provided for in
      the draft budget, or, in the absence thereof, in
      the preliminary draft budget.
                                                                                        Article 103
                                                                 1 . Notwithstanding Article 21 (3 ), the Commission
      At the request of the Commission and without               may, within the limits , and in the conditions fixed
      prejudice to the preceding subparagraph die                at the final adoption of the statement of expenditure
      Council shall, acting by a qualified majority, on          on research and development, make transfers of ap­
      the basis of administrative requirements, author­          propriations between chapters, which shall thereupon
      rize simultaneously expenditure of two or more             be specified by name in the statement.
      provisional twelfths .
                                                                 2 . Notwithstanding Article 21 (5 ), the prohibitions
                                                                 of transfers referred to therein shall not be applicable
( b ) Regarding chapters of Part I of the annex pro­             to the classification of expenditure according to its
       vided for in Article 94 concerning research and           nature, within the meaning of Article 97 .
      investment projects, payments may be effected
      in respect of any chapter, up to an amount not
      exceeding one twelfth of the annual estimates               3 . Notwithstanding point ( a ) of Article 60, a con­
      shown for that financial year in the schedule of           tract for scientific and technical supplies may be
      due dates for payment in respect of the estimated         entered into directly where the amount does not
      commitment appropriations . Commitments may                exceed 20 000 units of account without prejudice to
      be effected up to an amount not exceeding one              those cases where direct contracting is allowed under
      fourth of each appropriation shown in the                  Article 60, points (b ), ( c) and ( d ) and without preju­
      schedule of due dates for the estimated commit­            dice to the general obligation to invite tenders, within
      ments for the financial year concerned, increased          the limits of feasibility, by all suitable means, from
      by one twelfth for each additional month, but              those capable of supplying the goods and services
      shall not exceed the amount provided for in the            required by the contract.
 ---pagebreak---   1.5.73                               Official Journal of the European Communities                            No L 116/25
 4. Notwithstanding Article 62, the following shall                ( b ) contracts for supplies and equipment of a nature
 be submitted, before the decision of the Authorizing                    other than scientific or technical, of an amount
 Officer, for the opinion of a Purchases and Contracts                   exceeding 20 000 units of account ;
 Advisory Commission , whose composition and
 functioning shall be settled by the rates of implemen­            ( c) contracts for supplies and equipment of a nature
                                                                         other than scientific or technical of an amount
 tation provided for at Article 118 :
                                                                         exceeding 5 000 units of account, to which points
                                                                         ( c) and ( d ) of Article 60 apply.
                                                                  5 . Notwithstanding Article 68 , sales of scientific and
                                                                  technical equipment shall not be governed by the
 ( a ) contracts of a scientific or technical nature, ex­         first subparagraph of that Article, save as where
       ceeding 100 000 units of account in amount, and            otherwise decided on the opinion of the Purchases
       the acquisition of immovable property ;                    and Contracts Advisory Commission .
                                                          TITLE VIII
                                          SPECIAL PROVISIONS APPLICABLE
                                         TO THE EUROPEAN SOCIAL FUND
                          Article 104                             which commitments may be entered into during the
                                                                  financial year concerned, under Articles 4 and 5 of
 1.    In  accordance   with    the Council     Decision   of     the Council Decision of 1 February 1971 . They shall
 1 February 1971 and without prejudice to Article                 be grouped according to budget year and broken
 10 ( 2 ) of that Decision, the budget for a given                down according to the budgetary nomenclature .
financial year shall include under the title 'European
Social Fund ':
 ( a ) appropriations for that financial year ;                                                Article 105
( b ) authorization of commitments          for   the    two       1 . Approval given by the Commission to schemes
       following financial years .                                and applications for assistance submitted by the
                                                                  Member States in accordance with Articles 6 and 7
 2 . Subject to Article 6, appropriations for a given             of the Council Decision of 1 February 1971 shall
financial year shall cover payments which fall to be              constitute commitment to expenditure for the Euro­
made during that year in respect either of commit­                pean Social Fund .
ments entered into during that same financial year
or to commitments entered into during preceding                  2. As regards assistance from the Fund as referred
financial years in pursuance of such authorizations               to in Article 10 ( 2 ) of the Council Decision of 1 Feb­
as are referred to in paragraph 1 (b ).                           ruary 1971 , recognition of the entitlement of Member
                                                                  States or the approval given by the Commission to
3 . Authorizations of commitments shall fix for the               reconversion projects shall constitute Commitment to
two following financial years the amounts up to                  expenditure.
                                                           TITLE IX
                SPECIAL PROVISIONS APPLICABLE TO THE EUROPEAN AGRICULTURAL
                                        GUIDANCE AND GUARANTEE FUND
                         SECTION I                                and Guarantee Fund, Guarantee Section, in ac­
                                                                  cordance with Regulation (EEC) No 729/70 , from
                   GUARANTEE SECTION                              1 January 1971 .
                         Article 106                                                           Article 107
The provisions of this section shall apply to expendi­            Provisional global commitments shall be entered
ture financed by the European Agricultural Guidance                into, corresponding to advances to be made to
 ---pagebreak--- No L 116/26                           Official Journal of the European Communities                                  1.5.73
Member States , in respect of appropriations for the              ( EEC) No 729/70, shall be taken into account in the
Guarantee Section of the European Agricultural                   financial year during which the audit took place .
Guidance and Guarantee Fund .
Provisional global commitments shall have the same                                         Article 111
force as Commission decisions fixing the amounts of
these advances, in accordance with point ( a) of                 Appropriations which have been globally committed
Article 5 (2) of Regulation (EEC) No 729 /70 . The               in accordance with Article 107 , and which have not
 authentication by the Financial Controller shall have            been the subject of a commitment under the budgetary
the sole purpose of establishing that the commitments            nomenclature in accordance with Article 108 , shall,
correspond to the amount of the advances made by                 as regards provisions relating to amounts carried
the Commission, after consultation with the Fund                 forward, be classified as appropriations as referred
Committee, and that they are within the limit of the             to in Article 6 ( 1 ) ( c), where it has not been possible
total amount of appropriations in the Guarantee                  to effect the charges against payment before 1 April .
 Section of the European Agricultural Guidance and
Guarantee Fund .
                                                                                           Article 112
                        Article 1 0S                             By way of exception, payments made up to
                                                                 31 January 1973 by the bodies and departments
Expenditure affected by the departments and bodies               referred to in Article 4 of Regulation (EEC) No
in application of Article 4 of Regulation ( EEC ) No             729/70 , shall be taken into account in the financial
729/ 70 shall be the subject of a commitment by                  year 1972.
 chapter, article and item , and also of a charge against
payment, after examination of the statements trans­
mitted by the Member States in accordance with the                                         Article 113
provisions laid down in application of Article 5 (3 )
of the said Regulation , and after the authentication
of the Financial Controller .                                    1 . Appropriations opened in one chapter of expend­
                                                                  iture may not be allocated to another chapter of
                                                                 expenditure.
The commitment shall be entered into within two
months after reception of the statements transmitted             However, the Commission may propose transfers of
by the Member States . The charge against payment                appropriations from chapter to chapter to the
shall, in general, be made within the same period.               Council, not later than one month before 31 March .
                                                                 The Council , acting by a qualified majority, shall
This article shall apply, without prejudice to the               make its decision within three weeks . Should it not
auditing of accounts provided for at point ( b ) of              decide within that time , the transfers shall be deemed
Article 5 (2 ) of Regulation ( EEC ) No 729/70 .                 to be approved .
                                                                 2.   Transfers from one article to another within
                        Article 109                              each chapter shall be made by decision of the Com­
                                                                 mission taken not later than 31 March, in accordance
                                                                 with the procedure provided for in Article 13 of
Expenditure shall be taken into account for a finan­             Regulation (EEC ) No 729/70 .
cial year on the basis of payments made up to 31
December by the departments or bodies referred to
in Article 4 of Regulation ( EEC ) No 729/ 70 provided
that   their   commitment      and   authorizations  have                                 SECTION II
reached the accounting officer          not    later  than
3 1 March following.                                                              GUIDANCE SECTION
                                                                                           Article 114
                        Article 110
                                                                 1 . Appropriations provided for in Article 6 (5 ) of
Any differences which may exist between the expend­              Regulation ( EEC ) No 729/ 70 shall be entered as such
itures charged to the account of a financial year,               in the budget for the financial years in question and
pursuant to Article 109 , and those recognized by the            shall be included in the appropriations to be covered
Commission at the time of auditing the accounts, as              in accordance with the financial measures applicable
provided for in Article 5 ( 2 ) point ( b ), of Regulation       to that financial year .
 ---pagebreak---    1.5.73                             Official Journal of the European Communities                          No L 116/27
  2 . Appropriations to be re-entered from preceding             3 . Appropriations to be re-entered from preceding
  financial years shall be entered as such in the budget         financial years, the commitment of which has not
  for the financial year in which it is provided that            been provided for in the financial year in question,
  they shall be committed . They shall be covered by             shall be included in a special entry in the budget
  revenue in accordance with the financial provisions            comments .
  applicable to the financial year for which they are
  committed subject to the special provisions of Article         They shall not require to be covered by the revenue
  3 (5 ) of the Decision of 21 April 1970, which article
                                                                 of that financial year. However, they shall constitute
  governs the appropriations for the Guidance Section            commitment authorization in so far as they are the
  of the European Agricultural Guidance and Guaran­              subject of commitment decisions pursuant to the
                                                                 measures taken within the framework of the common
  tee Fund, of which the first entry relates to a budget
                                                                 agricultural policy. In that case, the relevant amend­
  before that of the 1972 financial year.
                                                                 ments in respect of revenue shall be carried out
                                                                 through the budgetary procedure .
                                                        TITLE X
                                 SPECIAL PROVISIONS APPLICABLE TO FOOD AID
                                                       Article 115
                Where the financing of expenditure covered by appropriations entered in Chapter
                'Expenditure on Food Aid' of the budget is ensured by the granting of advances to the
                Member States, Articles 107 to 111 inclusive shall be applicable to such expenditure.
                The Commission may decide, up to 31 March of the following financial year, on
                transfers from one article to another within the said chapter.
                                                        TITLE XI
                                                  FINAL PROVISIONS
                         Article 116                            Moreover, the institutions shall forward to the Audit
                                                                Board any rules of procedure in respect of financial
 As regards budgetary matters within their com­                 matters .
 petence, the European Parliament and the Council
 shall be empowered to require all information or
 explanations .                                                                        Article 118
 The Council may be assisted in its task by a Com­              In consultation with the European Parliament and
 mittee set up within the framework of the Com­                 the Council and after the other institutions have
 mittee of Permanent Representatives .                          delivered their opinions, the Commission shall adopt
                                                                measures of implementation of this Financial Regu­
                                                                lation .
                         Article 117
The European Parliament, the Council and the
Commission shall inform the Audit Board, each one                                      Article 119
according to the matter concerning it, as soon as
possible, of all decisions and measures taken in                The special provisions relating to the Office for Offi­
implementation of Articles 3, 6 (subparagraphs 2                cial Publications of the European Communities shall
and 7), 8 , 14 and 21 .                                         be set out in Annex I and form an integral part of
                                                                this Financial Regulation .
The Audit Board shall be informed of the appoint­
ment of authorizing officers, financial controllers ,
accounting officers and administrators of advance                                      Article 120
funds, and of the delegations or nominations made
in accordance with Articles 18 , 19, 20 and 57.                 The following shall be repealed :
The Commission shall inform the Audit Board of the             — Financial Regulation of 30 July 1968 on the
measures of implementation taken under Article 118 .                establishment and implementation of the budget
 ---pagebreak---   No L 116/28                                 Official Journal of the European Communities                               1.5.73
      of the European Communities and on the respon­                     — Financial Regulation of 20 September 1971 on
      sibility of authorizing officers and accounting                          special arrangements applicable to Research and
      officers ( 1 );                                                          Investment appropriations ( 7 );
 — Financial Regulation of 23 October 1961 on the
      establishment and implementation of the research                   — Financial Regulation of 24 April 1972 on special
      and investment budget and on the responsibility                          arrangements applicable to the European Social
      of authorizing officers and accounting officers                          Fund (8) ;
      (Article 183 ( a ) and ( c) of the Treaty) (2 );
 — Financial Regulation of 31 January 1961 on                            — Financial Regulation of 7 November 1972 on
      methods and procedure whereby the contributions                          special provisions applicable to the European
      of Member States are made available to the
                                                                               Agricultural Guidance and Guarantee Fund,
      Commission as referred to in Article 200 ( 1 ) and                       Guarantee Section (9 );
      (2 ) of the Treaty establishing the European Eco­
      nomic Community and on technical conditions in
      which are carried out the financial operations
      relating to the European Social Fund (Article 209                  — Financial Regulation of 18 January 1973 on spe­
      (b ) of the Treaty) (3);                                                 cial provisions to cover cash needs of the Com­
                                                                               munities in the context of budgetary expenditure.
                                                                                ( i°)
  — Financial Regulation of 31 January 1961 on
      methods and procedure whereby the contri­
      butions of Member States are made available to
      the Commission, as referred to in Article 172 ( 1 )
                                                                         All provisions which are contrary to this Financial
       of the Treaty establishing the European Atomic
                                                                         Regulation are also hereby repealed, except for the
      Energy Community ( Article 183 ( b ) of the Treaty)
                                                                         provisions necessary fot the application of Article
      ( 4 );
                                                                          14 of Council Regulation (EEC ) No 728 /70 of
                                                                         21 April 1970 on additional provisions for the
 — Financial Regulation of 2 April 1962 on methods                        financing of the common agricultural policy (n ) and
      and procedure whereby the contributions of                          Article 16 ( n ) of Council Regulation (EEC ) No
      Member States are made available to the Com­
                                                                          729/70 ( 12 ), on the Common Agricultural Policy.
       mission , as referred to in Article 172 (2) of the
      Treaty establishing the European Atomic Energy
      Community Article 183 (b ) of the Treaty (5 );
                                                                                                    Article 121
 — Financial          Regulation      of 15     December      1969
      determining the procedure for presenting and                       This Financial Regulation shall enter into force on
      auditing accounts (6 );                                             1 May 1973 .
                  This Financial Regulation shall be binding in its entirety and directly applicable in all
                  Member States .
                  Done at Brussels , 25 . April 1973 .
                                                                                                       For the Council
                                                                                                         The President
                                                                                                     R. VAN ELSLANDE
(■)  OJNoL 199 , 10 . 8 . 1968 , p . 1 .                                 C)    OJ No L 218 , 28 . 9 . 1971 , p . 8 .
Í -) O J No 74, 16 . 11 . 1961 , p . 1433 /61                            (8)   OJ No L 101 , 28 . 4. 1972 , p . 34 .
(3)  O J No 22 , 30 . 3 . 1961 , p . 509/61 .                            ( 9)  O J No L 257, 15 . 11 . 1972, p. 22,
( 4) OJ No 22 , 30 . 3 . 1961 , p . 518 /61 .                           ( 10)  OJ No L 19 , 24. 1 . 1973 , p , 11 .
( 5) OJ No 32 , 30. 4. 1962, p . 1070 '62.                              (u)    OJ No L 94 , 28. 4 . 1970, p . 9 .
(6)  OF No L 326, 29 . 12 . 1959 , p . 34 .                             ( 12 ) OJ No L 94, 28 . 4 . 1970, p . 13 .
 ---pagebreak---  1.5.73                              Official Journal of the European Communities                            No L 116/29
                                                        ANNEX 1
                     SPECIAL PROVISIONS RELATING TO THE OFFICE FOR OFFICIAL
                              PUBLICATIONS OF THE EUROPEAN COMMUNITIES
                           (Annex referred to in Article 119 of the Financial Regulation)
                        Article 1                               The Commission, on a proposal from the Manage­
                                                                ment Committee of the Office, shall appoint an
Without prejudice to the other provisions of the                assistant accounting office specially responsible for
Financial Regulation , the following special provisions         the collection of revenue and settlement of expend­
shall apply to the functioning of the Office for Offi­          iture effected directly by the Office.
cial Publications of the European Communities .
                                                                                          Article 6
                        Article 2
                                                                For the Office cash requirements in bank accounts
Appropriations and revenue of the Office shall be               or post office giro accounts may be opened on its
shown under each of the chapters in the section of              behalf by the Commission on a proposal from the
the budget relating to the Commission . A summarized            Management Committee.
table annexed to the section of the budget relating
to the Commission shall show the aggregate estimates            Payments effected by the institutions by way of
of revenue and expenditure in respect of the Office,             advance, instalment or balance on account of in­
subdivided in the same way as the sections of the                voices issued by the Office, and the proceeds of sale
 budget. Corresponding appropriations shall be used              of publications by the Office, shall be paid into
for the office to the extent of these estimates .                those accounts .
During the financial year the estimates may be
adjusted, where necessary, by the Commission, on                The revenue of the Office, other than taxes and
a proposal from the Management Committee of the                 contributions chargeable to the officials under the
Office .                                                        Staff Regulations, shall also be paid into those
                                                                 accounts .
                         Article 3
                                                                 As far as is necessary, those accounts shall also be
 Any service provided by the Office for an institution           financed by cash advances made by the Commission .
 shall call for the issue of an invoice, based on the
 cost price established by means of an analytical                The annual cash balance shall be settled between the
 recounting system or, failing this, on the fixed cost           Office and each institution at the end of the financial
 arrived at by the Management Committee of the
 Office .                                                        year .
 The method of settlement of these invoices shall be                                       Article 7
 defined by the Management Committee of the
 Office .                                                        The account for revenue and         expenditure and the
                                                                 balance sheet in respect of the     Office shall form an
 Each institution shall remain the authorising officer           integral part of the account for    revenue and expend­
 for expenditure in respect of any work submitted to             iture and of the balance sheet      of the Communities ,
 the Office .                                                    referred to in Articles 81 and 83 of the Financial
                                                                 Regulation . A summarized table clarifying the ac­
                         Article 4                               count for revenue and expenditure of the Office shall
                                                                 be annexed thereto .
 On a proposal from the Management Committee, the
 Commission shall delegate the powers of authorizing                                       Article 8
 officer to the Director of the Office and shall fix the
 limits and conditions of such delegation .                      The Management Committee of the Office shall
                                                                 determine the detailed rules for the application of the
                         Article 5                               preceding provisions , and also the rules of business
                                                                 accountancy applicable to the Office concerning both
 The financial controller shall delegate powers to an            expenditure and revenue and, in particular, the
 official responsible for the control of commitments              proceeds of sales taking into account the provisions
 and authorization of expenditure and of revenue of               of Article 22 ( b ) of the Financial Regulation and the
 the Office .                                                     distinctive nature of the Office .
 ---pagebreak--- No L 116/30                    Official Journal of the European Communities                                   1. 5. 73
                                                        ANNEX 11
                                     BUDGETARY NOMENCLATURE
                      provided for in Article 15 (4) of the Financial Regulation
                                                   (A) REVENUE
                                                        TITLE 1
                                                OWN RESOURCES
     CHAPTER 10 — LEVIES, PREMIUMS,              ADDITIONAL          OR    COMPENSATORY AMOUNTS,           AD­
                  DITIONAL AMOUNTS OR FACTORS AND OTHER DUTIES ESTABLISHED BY THE
                  INSTITUTIONS OF THE COMMUNITIES IN RESPECT OF TRADE WITH NON-
                  MEMBER COUNTRIES WITHIN THE FRAMEWORK OF THE COMMON AGRI­
                  CULTURAL POLICY
                  (Article 2 (a) of the Decision of 21 April 1970)
                  Article 100 — Levies, premiums, additional or compensatory amounts, additional
                                     amounts or factors and other duties established by the institutions of the
                                      Communities in respect of trade with non-Member countries within the
                                     framework of the common agricultural policy
                                      ( Article 2 ( a ) of the Decision of 21 April 1970)
                                     Item 1000 — Belgium
                                     Item 1001 — Germany
                                     Item 1002 — France
                                     Item 1003 — Italy
                                     Item 1004 — Luxembourg
                                     Item 1005 — Netherlands
     CHAPTER 11 — CONTRIBUTIONS AND OTHER DUTIES PROVIDED FOR WITHIN THE FRAME­
                  WORK OF THE COMMON ORGANIZATION OF THE MARKET IN SUGAR
                  ( Article 2 ( a) of the Decision of 21 April 1970 )
                  Article 110 — Contributions and other duties provided for within the framework of the
                                     common organization of the market in sugar (Article 2 (a) of the Decision
                                     of 21 April 1970)
                                     Item 1100 — Belgium
                                     Item 1101 — Germany
                                     Item 1102 — France
                                     Item 1103 — Italy
                                     Item 1104 — Luxembourg
                                     Item 1105 — Netherlands
 ---pagebreak--- 1 . 5 . 73                       Official Journal of the European Communities                        No L 116 /31
         CHAPTER 12 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2 ( b) OF
                      THE DECISION OF 21 APRIL 1970
                      Article 120 — Customs duties and other duties referred to in Article 2 (b) of Decision
                                      of 21 April 1970
                                      Item 1200 — Belgium
                                      Item 1201 — Germany
                                      Item 1202 — France
                                      Item 1203 — Italy
                                      Item 1204 — Luxembourg
                                      Item 1205 — Netherlands
         CHAPTER 13 — VALUE ADDED TAX
                      Article 130 — Value added tax
         CHAPTER 19 — OTHER OWN RESOURCES
                      Article 190 — Other own resources
                                      Item 1900 — Denmark
                                      Item 1901 — Ireland
                                      Item 1902 — United Kingdom
                                                    TITLE 2
                                            AVAILABLE SURPLUS
         CHAPTER 20 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
                      Article 200 — Surplus available from the preceding financial year
         CHAPTER 21 — SURPLUS FROM FINANCIAL YEAR TO BE CARRIED FORWARD
                      Article 210 — Surplus from financial year to be carried forward
                                                    TITLE 3
         SHARE OF PROCEEDS OF ECSC LEVIES PAID IN PURSUANCE OF ARTICLE 20
                                   OF THE TREATY OF 8 APRIL 1965
         CHAPTER 30 — SHARE OF PROCEEDS OF ECSC LEVIES PAID IN PURSUANCE OF ARTICLE 20
                      OF THE TREATY OF 8 APRIL 1965
                      Article 300 — Share of proceeds of ECSC levies paid in pursuance of Article 20 of the
                                      Treaty of 8 April 1965
 ---pagebreak--- No L 116/32                  Official Journal of the European Communities                                 1 . 5 . 73
                                                 TITLE 4
                         DEDUCTIONS FROM STAFF REMUNERATIONS
     CHAPTER 40 — PROCEEDS OF TAXATION ON THE SALARIES, WAGES AND ALLOWANCES
                  OF OFFICIALS AND OTHER SERVANTS
                  Article 400 — Proceeds of taxation on the salaries, wages ana allowances of officials and
                                  other servants
     CHAPTER 41 — STAFF CONTRIBUTIONS TO THE PENSION SCHEME
                  Article 410 — Staff contributions to the pension scheme
                                                 TITLE 5
                                           CONTRIBUTIONS
     CHAPTER 50 — CONTRIBUTIONS PROVIDED FOR IN ARTICLE 4 (2) OR (3 ) OF THE DECISION
                  OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRIBUTIONS
                  OF MEMBER STATES BY THE COMMUNITIES ' OWN RESOURCES
                  Article 500 — Contributions provided for in Article 4 (2) or (3) of the Decision of 21
                                  April 1970 on the replacement of financial contributions of Member
                                  States by the Communities ' own resources
                                  Item 5000 — Belgium
                                  Item 5001 — Denmark
                                  Item 5002 — Germany
                                  Item 5003 — France
                                  Item 5004 — Ireland
                                  Item 5005 — Italy
                                  Item 5006 — Luxembourg
                                  Item 5007 — Netherlands
                                  Item 5008 — United Kingdom
     CHAPTER 51 — CONTRIBUTIONS PROVIDED FOR IN ARTICLE 3 (4) AND 4 (6) RESPECTIVELY
                  OF THE DECISION OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL
                  CONTRIBUTIONS OF MEMBER STATES                    BY   THE    COMMUNITIES ' OWN
                  RESOURCES
                  Article 510 — Contributions provided for in Article 3 (4) and 4 (6) respectively of the
                                  Decision of 21 April 1970 on the replacement of financial contributions
                                  of Member States by the Communities ' own resources
                                  Item 5100 — Belgium
                                  Item 5101 — Germany
 ---pagebreak--- 1 . 5 . 73                       Official Journal of the European Communities                        No L 116/33
                                      Item 5102 — France
                                      Item 5103 — Italy
                                      Item 5104 — Luxembourg
                                      Item 5105 — Netherlands
         CHAPTER 52 — CONTRIBUTIONS PROVIDED FOR IN ARTICLE 7 OF REGULATION (EEC )
                      NO 728 / 70 ON THE FINANCING OF EAGGF EXPENDITURE
                      Article 520 — Contributions provided for in Article 7 of Regulation (EEC) No 728/ 70
                                      on the financing of EAGGF expenditure
                                      Item 5200 — Belgium
                                      Item 5201 — Germany
                                      Item 5202 — France
                                      Item 5203 — Italy
                                      Item 5204 — Luxembourg
                                      Item 5205 — Netherlands
         CHAPTER 53 — CONTRIBUTIONS PROVIDED FOR IN REGULATION NO 130/66/ EEC ON THE
                      FINANCING OF THE COMMON AGRICULTURAL POLICY — GUARANTEE
                      SECTION
                      Article 530 — Contributions provided for in Regulation No 130/66/EEC on the financing
                                      of the common agricultural policy — Guarantee section
                                      Item 5300 — Belgium
                                      Item 5301 — Germany
                                      Item 5302 — France
                                      Item 5303 — Italy
                                      Item 5304 — Luxembourg
                                      Item 5305 — Netherlands
         CHAPTER 54 — CONTRIBUTIONS PROVIDED FOR IN REGULATION NO 130/66/ EEC ON THE
                      FINANCING OF THE COMMON AGRICULTURAL POLICY — GUIDANCE SEC­
                      TION
                      Article 540 — Contributions provided for in Regulation No 130/66/EEC on the financing
                                      of the common agricultural policy — Guidance section
                                      Item 5400 — Belgium
                                      Item 5401 — Germany
                                      Item 5402 — France
                                      Item 5403 — Italy
                                      Item 5404 — Luxembourg
                                      Item 5405 — Netherlands
 ---pagebreak--- No L 116/34                  Official Journal of the European Communities                               1 . 5 . 73
     CHAPTER 55 — CONTRIBUTIONS PROVIDED FOR IN ARTICLE 3 (2) AND ( 3 ) OF THE DECISION
     and 56       OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRIBUTIONS
                  FROM MEMBER STATES BY THE COMMUNITIES ' OWN RESOURCES
                  Article 550 — Contributions provided for in Article 3 (2) and (3) of the Decision of
                                  21 April 1970 on the replacement of financial contributions from Member
                                  States by the Communities ' own resources
                                  Item 5500 — Belgium
                                  Item 5501 — Germany
                                  Item 5502 — France
                                  Item 5503 — Italy
                                  Item 5504 — Luxembourg
                                  Item 5505 — Netherlands
                  Article 560 — Other contributions
                                  Item 5600 -— Denmark
                                  Item 5601 — Ireland
                                  Item 5602 — United Kingdom
     CHAPTER 59 — OTHER CONTRIBUTIONS
                  Article 590 — Contributions provided for in Article 200 ( 1 ) of the EEC Treaty
                                  ( financing of administrative expenditure )
                                  Item 5900 — Belgium
                                  Item 5901 — Germany
                                  Item 5902 — France
                                  Item 5903 — Italy
                                  Item 5904 — Luxembourg
                                  Item 5905 — Netherlands
                  Article 591 — Contributions provided for in Article 5 of Council Regulation (EEC)
                                  No 2052/69 on the financing of food aid
                                  item J'mu — iielgium
                                  Item 5911 — Germany
                                  Item 5912 — France
                                  Item 5913 — Italy
                                  Item 5914 — Luxembourg
                                  Item 5915 — Netherlands
                                                  TITLE 9
                                      MISCELLANEOUS REVENUE
     CHAPTER 90 — PROCEEDS OF THE SALE OF MOVABLE AND IMMOVABLE PROPERTY
                  Article 900 — Proceeds of sale of movable property
 ---pagebreak--- 1.5.73                       Official Journal of the European Communities                          No L 116/35
                  Article 901 — Proceeds of sale of immovable property
                  Article 902 — Sale of publications, printed works and films
     CHAPTER 91 — PROCEEDS OF LETTING AND HIRING
                  Article 910 — Proceeds from hiring of furniture and equipment
                  Article 911 — Proceeds from letting of immovable property
     CHAPTER 92 — REVENUE AND ALLOWANCES FOR SERVICES RENDERED AGAINST PAYMENT
                  Article 920 — Supplying against payment, of any source materials or special fissile
                                  materials ( Article 6 of the Treaty )
                  Article 921 — Remuneration for services rendered against payment in the context of
                                  implementing the Community research programme ( Article 10 of the
                                  Treaty )
                  Article 922 — Allowances for services rendered against payment to Member States,
                                  persons or undertakings ( Article 6 of the Treaty )
                  Article 923 — Revenue from licences granted by the Commission under patents or on the
                                  basis of technical data
                  Article 924 — Revenue arising from work carried out by the Publications Office
                  Article 925 — Revenue 'arising from surplus in respect of services rendered on behalf of
                                  third parties
                  Article 928 — Repayment of services rendered against payment by the Joint Research
                                  Centre under the agreement of principle of 20 December 1971
                  Article 929 — Other revenue arising from services rendered against payment
     CHAPTER 93 — REPAYMENT OF MISCELLANEOUS EXPENDITURE
                  Article 930 — Repayment of expenditure on account of another institution
                  Article 931 — Repayment of expenditure on account of one or more Member States
                  Article 932 — Repayment of expenditure incurred specifically as a result of work
                                  undertaken on request and against payment
                  Article 939 — Other repayments of expenditure on account of third parties
     CHAPTER 94 — BORROWING AND LENDING
                  Article 940 — Proceeds of borrowing under the Euratom — United States Agreement
 ---pagebreak--- No L 116 /36                 Official Journal of the European Communities                               1. 5. 73
                  Article 941 — Repayment of loans granted under the Euratom — United States Agreement
                  Article 942 — Payment of financial and bank charges in respect of borrowing and
                                  lending under the Euratom — United States Agreement
                  Article 943 — Repayment of loans granted and ancillary costs
                  Article 949 — Proceeds from miscellaneous borrowing
     CHAPTER 95 — MISCELLANEOUS INCOME
                  Article 950 — Income from investments and loans, bank interest and other items
                  Article 951 — Differences on exchange
                  Article 952 — Interest on delayed payments ( Article 9 of Regulation ( EEC , Euratom ,
                                  ECSC ) No 2/71 )
                  Article 953 — Sums recovered in pursuance of the provisions of Article 8 of Regulation
                                  (EEC) No 729/ 70
     CHAPTER 99 — OTHER REVENUE
                  Article 990 — Repayment of duties and charges on research operations by the French
                                  and Italian governments
                  Article 991 — Proceeds and miscellaneous interest arising out of the 1st and 2nd EDF
                  Article 999 — Miscellaneous revenue
 ---pagebreak--- 1 . 5 . 73                                    Official Journal of the European Communities                                   No L 116/37
                                                                (B) EXPENDITURE
                                                                      TITLE 1
         EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION
         CHAPTER 10 — MEMBERS OF THE INSTITUTION
                                  Article 100 — Salaries, allowances and payments related to salaries
                                                      Item 1000 — Basic salaries
                                                      Item 1001 — Residence allowances
                                                      Item 1002 — Family allowances
                                                      Item 1003 — Representation allowances (')
                                                      Item 1004 — Travel and subsistence allowances . Notice of meetings and
                                                                      connected expenditure ( 2 )
                                  Article 101 — Accident and sickness insurance
                                  Article 102 — Temporary allowances
                                  Article 103 — Pensions
                                                      Item 1030 — Retirement pensions
                                                      Item 1031 — Invalid pensions
                                                      Item 1032 — Survivors ' pensions
         CHAPTER 11 — STAFF
                                  Article 110 —• Officials and temporary staff holding a post provided for in the list of
                                                      posts
                                                      Item 1100 — Basic salaries
                                                      Item 1101 — Family allowances
                                                      Item 1102 — Expatriation allowances ( including those granted under
                                                                       Article 97 of the ECSC Staff Regulations )
                                                      Item 1103 — Temporary fixed allowances
          (*) Representation Allowances for the Presidency of the Chamber for the Members of the Court of Justice included .
          (2) Concerns the European Parliament only .
 ---pagebreak--- No L 116/38                 Official Journal of the European Communities                            1. 5. 73
                 Article 111 — Other staff
                                  Item 1110 — Auxiliary staff
                                  Item 1111 — Auxiliary interpreters
                                  Item 1112 — Local staff
                                  Item 1113 — Special advisers
                 Article 112 — Pensions and severance grants
                                  Item 1120 — Retirement pensions
                                 Item 1121 — Invalid pensions
                                 Item 1122 — Survivors pensions
                                  Item 1123 — Severance grants
                 Article 113 — Sickness and accident insurance and occupational diseases
                                 Item 1130 — Sickness insurance
                                 Item 1131 — Accident insurance and occupational diseases
                 Article 114 — Miscellaneous allowances and grants
                                 Item 1140 — Childbirth allowances and death grants
                                 Item 1141 — Travel expenses on annual leave
                                 Item 1142 — Accommodation and transport allowances
                                 Item 1143 — Fixed special duty allowances
                                 Item 1144 — Fixed travel allowances
                                 Item 1149 — Other allowances and refunds
                 Article 115 — Overtime
                 Article 116 — ^Weightings
                 Article 117 — Supplementary services
                                 Item 1170 — Freelance interpreters and conference officers
                                 Item 1171 — Freelance proof-readers
                                 Item 1172 — Other services and work sent out for translation and
                                               typing
                                 Item 1173 — Travel and other expenses for national experts seconded
                                               to the services of the Commission
    CHAPTER 12 — ALLOWANCES AND EXPENSES ON ENTERING AND ON LEAVING THE SER­
                 VICE AND ON TRANSFER
                 Article 120 — Miscellaneous expenditure on staff recruitment
 ---pagebreak--- 1. 5. 73                       Official Journal of the European Communities                              No L 116/39
                    Article 121 — Travel expenses (including members of the family)
                                    Item 1210 — Members of the Institution
                                    Item 1211 — Staff
                    Article 122 — Installation , resettlement and transfer allowances
                                    Item 1220 — Members of the Institution
                                    Item 1221 — Staff
                    Article 123 — Removal expenses
                                    Item 1230 — Members of the Institution
                                    Item 1231 — Staff
                    Article 124 — Temporary daily subsistence allowances
                                    Item 1240 — Members of the Institution
                                    Item 1241 — Staff
                    Article 125 — Allowances for staff placed on non-active status , retired in the interests of
                                    the service or dismissed
       CHAPTER 13 — EXPENDITURE RELATING TO MISSIONS AND DUTY TRAVEL
                    Article 130 — Mission expenses , duty travel expenses and other ancillary expenditure
                                    Item 1300 — Members of the Institution
                                    Item 1301 — Staff
                                    Item 1302 — Special equipment for missions
       CHAPTER 14 — EXPENDITURE ON SOCIAL WELFARE AND ON FURTHER VOCATIONAL
                    TRAINING OF STAFF
                    Article 140 — Special assistance grants
                    Article 141 — Hostels and staff clubs
                    Article 142 — Restaurants and canteens
                    Article 143 — Medical service
                    Article 144 — Language courses and further vocational training
                    Article 149 — Other expenditure
       CHAPTER 15 — COST OF ORGANIZING INTERNAL TRAINING COURSES
                    Article 150 — Cost of organizing internal training courses
 ---pagebreak--- No L 116/40                    Official Journal of the European Communities                            1.5.73
                                                  TITLE 2
            BUILDINGS, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE
     CHAPTER 20 — IMMOVABLE PROPERTY INVESTMENTS
                    Article 200 — Acquisition of immovable property
                    Article 201 — Construction of buildings
                    Article 202 — Other expenditure preliminary to the acquisition of immovable property
                                    or to the construction of buildings
     CHAPTER 21 — RENTAL OF BUILDINGS AND INCIDENTAL EXPENDITURE
                    Article 210 — Rent
                                    Item 2100 — Rent
                                    Item 2101 — Deposits
                    Article 211 — Insurance
                    Article 212 — Water, gas, electricity and heating
                    Article 213 — Cleaning and maintenance
                    Article 214 — Fitting out of premises
                    Article 219 — Other expenses
     CHAPTER 22 — MOVABLE PROPERTY AND ANCILLARY EXPENSES
                    Article 220 — Office machinery
                                     Item 2200 — Initial equipment
                                     Item 2201 — Renewals
                                     Item 2202 — Hire
                                     Item 2203 — Maintenance , use and repair
                    Article 221 — Furniture
                                     Item 2210 — Initial equipment
                                     Item 2211 — Renewal
                                     Item 2212 — Hire
                                     Item 2213 — Maintenance, use and repair
 ---pagebreak--- 1. 5. 73                       Official Journal of the European Communities                               No L 116/41
                     Article 22.2 — Technical equipment and installations
                                     Item 2220 — Initial equipment
                                     Item 2221 — Renewal
                                     Item 2222 — Hire
                                     Item 2223 — Maintenance, use and repair
                     Article 223 — Transport
                                     Item 2230 — Initial equipment
                                     Item 2231 — Renewal
                                      Item 2232 — Hire
                                     Item 2233 —■ Maintenance , use and repair
                     Article 224 —- Hire of equipment, operating costs and loan of services relating to the
                                      computer centres
                                      Item 2240 — Cost of hire for mecanographical installations , including
                                                    the necessary supplies and , if necessary, external services
                                      Item 2241 — Reimbursement of CETIS for work carried out for the
                                                    Commission
                     Article 225 — Documentation and library expenses
                                      Item 2250 — Library expenses, purchase of books
                                      Item 2251 — Special library, documentation and reproduction equipment
                                      Item 2252 — Subscriptions to newspapers , periodicals
                                      Item 2253 — Subscriptions to news agencies
                                      Item 2254 — Binding and storage of library books
        CHAPTER 23 — CURRENT ADMINISTRATIVE EXPENDITURE
                     Article 230 — Stationery and office supplies
                     Article 231 — Postal charges and telecommunications
                                       Item 2310 — Postage on correspondence and delivery charges
                                       Item 2311 — Telephone, telegraph , telex, television
                     Article 232 — Financial charges
                                       Item 2320 — Bank Charges
                                       Item 2321 — Difference on exchange
                                       Item 2329 — Other financial charges
                     Article 233 — Legal expenses
                      Article 234 — Damages
 ---pagebreak--- No L 116/42                 Official Journal of the European Communities                                1.5.73
                  Article 239 — Other operating expenditure
                                  Item 2390 — Miscellaneous insurance
                                  Item 2391 — Uniforms and working clothes
                                  Item 2392 — Miscellaneous expenditure on internal meetings
                                  Item 2393 — Departmental removals
                                  Item 2394 — Petty expenses
                                  Item 2399 — Other operating expenditure
     CHAPTER 24 — ENTERTAINMENT AND REPRESENTATION EXPENSES
                  Article 240 — Entertainment and representation expenses
                                  Item 2400 — Members of the Institution
                                  Item 2401 — Staff
                                  Item 2402 — Funds for expenses in accordance with Article 53 of the
                                                Rules of Procedure of the European Parliament
     CHAPTER 25 — EXPENDITURE FOR FORMAL AND OTHER MEETINGS
                  Article 250 — Formal and informal meetings
                  Article 251 — Committees
                  Article 252 — ECSC Committees and Commissions
                                  Item 2520 — Consultative Committee of the ECSC
                                  Item 2521 — Other commissions operating within the framework of the
                                                ECSC
                  Article 253 — Permanent body for safety in coal mines
                  Article 254 — Travel and subsistence expenses for formal and informal meetings of the
                                  Permanent Committee on Employment ( Section II — Council )
                                  Campaign on behalf of youth (Section III — Commission)
                  Article 255 — Miscellaneous expenditure on organization of, and participation in,
                                  conferences and congresses and in meetings organized outside the places
                                  of work of the institution
     CHAPTER 26 — EXPENDITURE ON STUDIES, SURVEYS AND CONSULTATIONS
                  Article 260 — Limited consultations, studies and surveys
                  Article 261 — Economic studies and surveys
                  Article 262 — Comprehensive Community studies and surveys
 ---pagebreak--- 1. 5. 73                      Official Journal of the European Communities                             No L 116/43
                    Article 263 — Economic and social studies provided for in Article 46 of the ECSC Treaty
                                    Item 2630 — Studies provided for in 1st indent of subparagraph 3 of
                                                   Article 46 of the ECSC Treaty
                                    Item 2631 — Studies provided for in 2nd indent of subparagraph 3 of
                                                   Article 46 of the ECSC Treaty
                                    Item 2632 — Studies provided for in 3rd indent of subparagraph 3 of
                                                   Article 46 of the ECSC Treaty
                                    Item 2633 — Studies provided for in 4th indent of subparagraph 3 of
                                                   Article 46 of the ECSC Treaty
                    Article 264 — Statistical studies and surveys
                    Article 265 — Studies in the field of nuclear energy
                                    Item 2650 — Studies in the context of technical assistance for nuclear
                                                   power plant operators
                                    Item 2651 — Studies on safety techniques in the nuclear field
                    Article 266 — Regional studies at the request and with participation of certain Member
                                    States
                    Article 267 — Studies of the environment
                    Article 268 — Consultations, studies and surveys in the field of research and development
                    Article 269 — Research and development
                                    Item 2690 — Research programmes in the field of technology
       CHAPTER 27 — EXPENDITURE ON PUBLISHING AND INFORMATION
                    Article 270 — Official Journal
                    Article 271 — Publications
                                    Item 2710 — General publications
                                    Item 2711 — Statistical publications
                                    Item 2719 — Other publications and information expenditure
                    Article 272 — Expenditure on information and on participation in public events
                                    Item 2720 — Expenditure on information and on participation in public
                                                   events
                                    Item 2721 — Participation of the Communities in international exhibi­
                                                   tions
                    Article 273 — Information of youth
 ---pagebreak--- No L 116 /44                 Official Journal of the European Communities                        1. 5. 73
     CHAPTER 29 — OTHER EXPENDITURE
                  Article 290 — Lump sum repayment of costs incurred in collecting own resources
                                  Item 2900 — Belgium
                                  Item 2901 — Denmark
                                  Item 2902 — Germany
                                  Item 2903 — France
                                  Item 2904 — Ireland
                                  Item 2905 — Italy
                                  Item 2906 — Luxembourg
                                  Item 2907 — Netherlands
                                  Item 2908 — United Kingdom
 ---pagebreak--- 1. 5. 73                       Official Journal of the European Communities                              No L 116/45
                                                   TITLE 3
                     EXPENDITURE RESULTING FROM THE INSTITUTION
                               CARRYING OUT SPECIAL FUNCTIONS
       CHAPTER 30 — EXPENDITURE IN THE SOCIAL FIELD
                    Article 300 — Administrative Commission for Social Security for Migrant Workers
                    Article 301 — Tasks entrusted to the institution in the field of vocational training
                    Article 302 — Tasks entrusted to the institution in the promotion of exchanges of young
                                    workers
                    Article 303 — Organisation of training courses for national social workers and civil
                                    servants in the various sectors of social welfare
                    Article 304 — Measures in support of, and with participation of, independent move­
                                    ments which could increase the effectiveness of the social policy of the
                                    Community
       CHAPTER 31 — EXPENDITURE IN THE AGRICULTURAL FIELD
                    Article 310 — Community action in campaigns against epidemics threatening the
                                    livestock of Member States
                                    Item 3101 — EEC participation in the campaign against African swine
                                                   fever : measures on the spot
                                    Item 3102 — EEC participation in the campaign against African swine
                                                   fever : joint research programme
                    Article 311 — Health measures in respect of intra-Community trade in fresh meat
                    Article 312 — EEC participation in measures concerning the marketing of seedlings and
                                    seeds
                                    Item 3121 — Preparation of land for comparative studies with various
                                                   seedlings and seeds
                                    Item 3122 — Measures to check that the systems of certification of seeds
                                                   applied by third countries are equivalent to the systems in
                                                   use in the EEC
                    Article 313 — EEC participation in expenditure resulting from the implementation of
                                    international agreements
                                    Item 3130 — Implementation of the International Grains Arrangement
                                    Item 3131 — Implementation of the International Olive Oil Agreement
                                                   of 1963
                                    Item 3132 — Implementation of the International Sugar Agreement
                    Article 314 — Community accountancy data network
 ---pagebreak--- No L 116/46                  Official Journal of the European Communities                                 1. 5. 73
     CHAPTER 32 — EXPENDITURE ON DEVELOPMENT AID
                  Article 320 — Scholarships for nationals of associated countries
                  At tide 321 — Measures on behalf of nationals of non-associated overseas countries
                  Article 322 — Grant towards administration costs of training institutes for nationals of
                                  developing countries
                  Article 323 — Measures promoting exports from developing countries to Community
                                  markets
                  Article 324 — Measures in support of efforts towards regional or sub-regional integration
                                  between developing countries
                  Article 325 — Training of young executives for development aid
     CHAPTER 33 — EXPENDITURE ON RESEARCH AND INVESTMENT
                  Article 330 — Expenditure on research and investment
     CHAPTER 34 — EXPENDITURE RELATING TO SAFEGUARDS
                  Article 340 — Inspections on the spot and other missions
                  Article 341 — Cost of training
                  Article 342 — Sampling and analysis
                  Article 343 — Technical supplies
                                  Item 3431 — Supplies
                                  Item 3432 — Special equipment
                  Article 344 — Cost of meetings, formal and informal, and studies
     CHAPTER 35 — EXPENDITURE ON HEALTH MEASURES
                  Article 350 — Cost of meetings and experts ' fees
                                   Item 3501 — Travel expenses and subsistence allowances for meetings
                                   Item 3502 — Experts' fees and costs of studies
                                   Item 3503 — Conferences
 ---pagebreak--- 1 . 5 . 73                       Official Journal of the European Communities                                No L 116/47
                      Article 351 — Cost of training
                      Article 352 — Mission and other expenses in respect of inspections of monitoring
                                      facilities (Article 35 of the EAEC Treaty)
                      Article 353 — Purchase of supplies and special equipment
                      Article 354 — Publications of the Health Measures Service
                      Article 355 — Community measures to improve the health and safety of the population
                                      and the workers on site
                                      Item 3550 — Health measures in respect of air and water
                                      Item 3551 — Health measures at place of work
         CHAPTER 36 — EXPENDITURE ON DISSEMINATION OF INFORMATION
                      Article 360 — Purchase of books and subscriptions
                      Article 361 — Publications, scientific and technical bulletins
                      Article 362 — Special equipment for libraries, information and reproduction
                      Article 363 — Source material research
                      Article 364 — Cost of lodging, obtaining and maintaining patents
         CHAPTER 37 — EXPENDITURE RELATING TO CERTAIN INSTITUTIONS AND BODIES
                      Article 370 — Expenditure relating to the European Parliament
                                      Item 3700 — Expenditure on interparliamentary institutions provided
                                                       for under the agreement of association between the EEC
                                                       and the African States and Madagascar
                                      Item 3701 — Expenditure on the Joint Parliamentary Committee pro­
                                                       vided for within the framework of the association with
                                                       Greece
                                      Item 3702 — Expenditure on the Joint Parliamentary Committee pro­
                                                       vided for within the framework of the association with
                                                       Turkey
                                      Item 3703 — Expenditure on the Joint Parliamentary Committee pro­
                                                       vided for within the framework of the association with
                                                       the United Republic of Tanzania , the Republic of Uganda
                                                       and the Republic of Kenya
                                     Item 3704 — Expenditure on parliamentary contacts set up under the
                                                       association with Malta
                                     Item 3705 —       Contribution to secretarial expenses of the political groups
                                                       of the European Parliament
 ---pagebreak--- No L 116/48                  Official Journal of the European Communities                            1. 5. 73
                  Article 371 -— Special expenditure of the Court of Justice
                                  Item 3710 — Court expenses
                                  Item 3711 — Arbitration Committee provided for in Article 18 of the
                                                 Euratom Treaty
                                  Item 3712 — Travel and subsistence allowances of Members of the
                                                 Court of Arbitration of the Association EEC/AAMS
                                  Item 3713 — Operating expenditure of the Court of Arbitration of the
                                                 Association EEC /AAMS
                  Article 372 — Special expenditure of the Council
                                  Item 3720 — Contribution of the EEC to the operating costs of the
                                                 AAMS secretarial services
                                  Item 3721 "— Conferences
                  Article 373 — Economic and Social Committee
                  Article 374 — Share of the expenditure of the Audit Board
                  Article 375 — ECSC Auditor
     CHAPTER 38 — LOAN OF SERVICES BETWEEN INSTITUTIONS
                  Article 380 — Services of the Official Publications Office
                  Article 381 — Joint interpreting service
 ---pagebreak--- 1. 5. 73                      Official Journal of the European Communities                             No L 116/49
                                                  TITLE 4
                       AIDS, SUBSIDIES AND FINANCIAL CONTRIBUTIONS
       CHAPTER 40 — AIDS
                    Article 400 — Community aid to disaster victims
                    Article 401 — Community aid to workers dismissed from the Italian stlphur mines
                    Article 409 — Other aid
       CHAPTER 41 — SUBSIDIES AND FINANCIAL CONTRIBUTIONS
                    Article 410 — Subsidies to institutions of higher education
                    Article 411 — Subsidies to European movements
                    Article 412 — Participation in the organization of congresses and events marking
                                     occasions
                    Article 413 — Scholarships
                                     Item 4130 — Scholarships granted for research and study
                                     Item 4131 — Scholarships granted for the further vocational training of
                                                  conference interpreters
                                     Item 4139 — Other scholarships
                    Article 414 — European prizes and aid for the publication of works o a scientific nature
                    Article 415 — Consumer projects
                    Article 416 — Contribution of the EEC to the International Tin Agreement
                    Article 419 — Other subsidies
        CHAPTER 42 — SUBSIDIES FOR BALANCING BUDGETS
                    Article 420 — Euratom subsidy for the operation of the Supply Agency
                    Article 421 — EEC subsidy granted for the operation of the European Association for
                                    cooperation (administrative expenditure of the headquarters)
                    Article 422 — Subsidy for the operation of an office for the harmonization of Com­
                                    munity undertakings
 ---pagebreak--- No L 116/50                  Official Journal of the European Communities Î . 5 . 73
     CHAPTER 43 — EUROPEAN SCHOOLS
                  Article 430 — European School, Brussels
                  Article 431 -— European School, Luxembourg
                  Article 432 — European School, Mol
                  Article 433 — European School, Varese
                  Article 434 — European School , Karlsruhe
                  Article 435 — European School, Bergen
 ---pagebreak--- 1. 5. 73                        Official Journal of the European Communities                        No L 116/51
                                                   TITLE 5
                                        EUROPEAN SOCIAL FUND
       CHAPTER 50 — EXPENDITURE UNDER ARTICLE 4 OF THE COUNCIL DECISION OF 1 FEBRUARY
                    1971 ON THE REFORM OF THE EUROPEAN SOCIAL FUND
                     Article 500 — Expenditure under Article 4 of the Council Decision of 1 February 1971
                                     on the reform of the European Social Fund
       CHAPTER 51 — EXPENDITURE UNDER ARTICLE 5 OF THE COUNCIL DECISION OF 1 FEBRUARY
                     1971 ON THE REFORM OF THE EUROPEAN SOCIAL FUND
                     Article 510 — Expenditure under Article 5 of the Council Decision of 1 February 1971
                                     on the reform of the European Social Fund
       CHAPTER 52 — PILOT SCHEMES AND PREPARATORY STUDIES
                     Article 520 — Pilot schemes and preparatory studies
       CHAPTER 53 — EXPENDITURE PROVIDED FOR UNDER ARTICLE 125 ( 1 ) ( a) OF THE EEC TREATY
                     Article 530 — Expenditure provided for under Article 125 ( 1 ) (a) of the EEC Treaty
                                     Item 5301 — Vocational retraining
                                     Item 5302 — Resettlement
       CHAPTER 54 — EXPENDITURE PROVIDED FOR UNDER ARTICLE 125 ( 1 ) ( b ) OF THE EEC TREATY
                     Article 540 — Expenditure provided for under Article 125 ( I ) (b) of the EEC Treaty
                                     Item 5401 — Reconversion
 ---pagebreak--- No L 116/52                 Official Journal of the European Communities                          1. 5. 73
                                           TITLES 6 AND 7
              EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND
                                       GUARANTEE SECTION
     CHAPTER 60 — CEREALS
                  Article 600 — Refunds on cereals
                  Article 601 —■ Intervention in respect of cereals
                                  Item 6010 — Denaturing premiums
                                  Item 6011 — Production refunds
                                  Item 6012 — Aid for durum wheat
                                  Item 6013 — End-of-marketing year allowances
                                  Item 6014 — Storage
                  Article 602 — Other expenditure
                                  Item 6020 — Subsidies for feedgrains imported into Italy
     CHAPTER 61 — RICE
                  Article 610 — Refunds
                  Article 611 ■— Interventions
     CHAPTER 62 — MILK AND MILK PRODUCTS
                  Article 620 — Refunds on milk and milk products
                  Article 621 — Intervention in respect of milk and milk products
                                  Item 6210 — Aid to skimmed milk intended for animal feeding
                                  Item 6211 — Aid to skimmed milk processed into casein
                                  Item 6212 — Storage of skimmed milk powder
                                  Item 6213 — Storage of cheeses
                                  Item 6214 — Storage of butter and procedures for the reduction of
                                                surplus butter fat
     CHAPTER 63 — OILS AND FATS
                  Article 630 — Refunds on olive oil
 ---pagebreak--- 1 . 5 . 73                       Official Journal of the European Communities                No L 116/53
                       Article 631 — Intervention in respect of olive oil
                                       Item 6310 — Aid to production
                                       Item 6311 — Other interventions
                      Article 632 — Refunds on oilseeds
                      Article 633 — Intervention in respect of oilseeds
                                       Item 6330 — Aid to production
                                       Item 6331 — Other interventions
                      Article 634 — Other expenditure
                                       Item 6340 — Grapeseed oil
                                       Item 6341 —- Cotton seeds
         CHAPTER 64 — SUGAR
                      Article 640 — Refunds on sugar
                      Article 641 — Intervention in respect of sugar
                                       Item 6410 — Denaturing premiums
                                       Item 6411 —■ Refunds for use in the chemical industry
                                       Item 6412 — Reimbursement of storage costs
                                       Item 6413 — Public storage
         CHAPTER 65 — BEEF AND VEAL
                      Article 650 — Refunds on beef and veal
                      Article 651 — Intervention in respect of beef and veal
         CHAPTER 66 — PIGMEAT
                      Article 660 — Refunds on pigmeat
                      Article 661 — Intervention in respect of pigmeat
         CHAPTER 67 — EGGS AND POULTRY
                      Article 670 — Refunds on eggs
                      Article 671 — Refunds on poultrymeat
 ---pagebreak--- No L 116/54                  Official Journal of the European Communities                            1. 5. 73
     CHAPTER 68 — FRUIT AND VEGETABLES
                  Article 680 — Refunds on fruit and vegetables
                                  Item 6800 — Refunds on fruit and fresh vegetables
                                  Item 6801 — Refunds on processed products
                  Article 681 — Intervention in respect of fruit and vegetables
                                  Item 6810 — Financial compensation and purchases
                                  Item 681 J — Special measures
                                  Item 6812 — Other interventions
     CHAPTER 69 — WINE
                  Article 690 — Refunds on wine
                  Article 691 — Intervention in respect of wine
                                  Item 6910 — Aid to private storage
                                  Item 691 1 — Other interventions
                  Article 692 — Other expenditure
                                  Item 6920 — Obligatory distillation of side products of winemaking
     CHAPTER 70 — TOBACCO
                  Article 700 — Refunds on tobacco
                  Article 701 — Interventions in respect of tobacco
                                  Item 7010 — Premiums
                                  Item 7011 — Storage
     CHAPTER 71 — FISHERIES
                  Article 710 — Refunds on fisheries
                  Article 711 — Intervention in respect of fisheries
                                  Item 7110 — Financial compensations and purchases
                                  Item 7111 — Other interventions
 ---pagebreak--- 1.5.73                       Official Journal of the European Communities                       No L 116 /55
     CHAPTER 72 — FLAX AND HEMP
                  Article 720 — Intervention in respect of flax and hemp
     CHAPTER 73 — SEEDS
                  Article 730 — Seeds
     CHAPTER 74 — HOPS
                  Article 740 — Intervention in respect of bops
     CHAPTER 76 — OTHER COMMON ORGANIZATIONS OF THE MARKET
                  Article 760 — Other common organizations of the market
                                  Item 7601 — Silkworms
     CHAPTER 77 — APPROPRIATIONS FOR AUDITING THE ACCOUNTS OF ACCOUNTING
                  PERIODS BEFORE 1 JANUARY 1971
                  Article 770 — Appropriations for auditing Accounts of Accounting Periods before
                                  1 January 1971
     CHAPTER 78 — AGRICULTURAL PRODUCTS PROCESSED INTO GOODS NOT COVERED BY
                  ANNEX II OF THE EEC TREATY
                  Article 780 — Refunds
     CHAPTER 79 — OTHER EXPENDITURE
                  Article 790 — Community compensatory measures in favour of Germany
                  Article 791 — Compensatory amounts
                  Article 799 — Provision for supplementary expenditure following the enlargement
 ---pagebreak--- No L 116/56                                  Official Journal of the European Communities                               1 . 5 . 73
                                                                 TITLE 8
                     EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND
                                                         GUIDANCE SECTION
     CHAPTER 80 — PROJECTS FOR IMPROVING THE STRUCTURE OF AGRICULTURE REFERRED
                              TO IN ARTICLE 13 OF COUNCIL REGULATION NO 17/64/EEC (*) OF 5 FEBRUARY
                              1964 ON THE CONDITIONS FOR AID FROM THE EUROPEAN AGRICULTURAL
                              GUIDANCE AND GUARANTEE FUND
                              Article 800 — Plans for improving the structure of agriculture referred to in Article 13
                                                   of Regulation No 17/64/EEC
                                                   Item 8000 —        plans
                                                   Item 8001 —        plans
                                                   Item 8002 —        plans
     CHAPTER 81 — JOINT SCHEMES IN THE STRUCTURAL FIELD FOLLOWING THE COUNCIL
                              RESOLUTION OF 25 MAY 1971 (2) ON THE NEW DIRECTION OF THE COMMON
                              AGRICULTURAL              POLICY
                              Article 810 — Joint projects in the structural field following the Council Resolution of
                                                   25 May 1971
                                                   Item 8100 — Modernization of forms
                                                   Item 8101 — Cessation of agricultural activities and allotment of land
                                                                 for improvement of structures
                                                    Item 8102 — Information and professional qualifications
                                                    Item 8103 — Producers groups and their unions
      CHAPTER 82 — OTHER JOINT SCHEMES
                              Article 820 — Other joint projects
                                                    Item 8200 — Reconversion in the cod-fishing sector
                                                    Item 8202 — Premiums encouraging the development of beef and veal
                                                                  production
                                                    Item 8203 — Statistical surveys of fruit trees
      (1 ) OJ No 34, 27. 2. 1964 , p . 586/ 64 .
      (2) OJ No C 52 , 27. 5. 1971 , p . 1 .
 ---pagebreak--- 1.5.73                         Official Journal of the European Communities                         No L 116 /57
     CHAPTER 84 — GROUPS OF HOP PRODUCERS
                   Article 840 — Groups of hop producers
                                    Item 8402 — Aid to be reimbursed in
                                    Item 8403 — Aid to be reimbursed in
      CHAPTER 85 — DEVELOPMENT OPERATIONS IN PRIORITY AGRICULTURAL REGIONS
                    Article 850 — Development operations in priority agricultural regions
                                     Item 8501 —
                                     Item 8502 —
      CHAPTER 87 — APPROPRIATIONS INTENDED TO COVER EXPENDITURE IN CHAPTERS 81 - 86
                    INCLUSIVE AND CHAPTER 80 — ITEM 8001
                    Article 870 — Appropriations to cover the expenditure in Chapters SI - 86 inclusive and
                                     Chapter SO — Item 8001
      CHAPTER 88 — APPROPRIATIONS           RESERVED     IN   PREVIOUS      FINANCIAL  YEARS    FOR    THE
                    FINANCING OF EXPENDITURE FALLING WITHIN CHAPTERS 81 - 84 INCLUSIVE
                     Article 880 — Appropriations held back in previous financial years to finance the
                                      expenditure of Chapters 81 - 84 inclusive
                                      Item 8801 —
                                      Item 8802 —
                                      Item 8803 —
                                      Item 8804 —
       CHAPTER 89 — SPECIAL MEASURES
                     Article 890 — Groups of fruit and vegetable producers
                                      Item 8901 — Aid in
                                       Item 8902 — Aid in
                                      Item 8903 — Aid in
                                       Item 8904 — Aid to be reimbursed in .
 ---pagebreak--- No L 116/58            Official Journal of the European Communities               1 . 5 . 73
            Article 891 — Slaughtering premium for cows and non-marketing of milk
                            Item 8910 — Aid to be reimbursed in
                            Item 8911 — Aid to be reimbursed in
            Article 892 — Uprooting premium for fruit trees
                            Item 8920 — Aid to be reimbursed in
                            Item 8921 — Aid to be reimbursed in
            Article 893 — Improvements in citrus fruit sector
                            Item 8930 — Aid to be reimbursed in
                            Item 8931 — Aid to be reimbursed in
            Article 894 — Groups of fisheries producers
                            Item 8940 — Aid to be reimbursed in
                            Item 8941 — Aid to be reimbursed in
 ---pagebreak--- 1. 5. 73                       Official Journal of the European Communities                 No L 116/59
                                                   TITLE 9
                               FOOD AID AND OTHER EXPENDITURE
       CHAPTER 90 — FOOD AID EXPENDITURE
                    Article 900 — Implementing the Food Aid Convention of 1967
                                    Item 9001 — Plan of execution
                                    Item 9002 — Plan of execution
                                    Item 9003 — Plan of execution
                    Article 901 — Implementing the Food Aid Convention of 1971
                                    Item 9010 — Plan of execution
                                    Item 9011 — Plan of execution
                    Article 902 — Supply of egg products to the World Food Programme
                    Article 903 — Supply of milk products to the World Food Programme and to the
                                    International Red Cross Committee
                    Article 904 — Other food expenditure
       CHAPTER 98 — NON-ALLOCATED PROVISIONAL APPROPRIATIONS
                    Article 980 — Non-allocated provisional appropriations
       CHAPTER 99 — EXPENDITURE NOT SPECIFICALLY PROVIDED FOR
                    Article 990 — Expenditure not specifically provided for
 ---pagebreak--- No L 116/60                  Official Journal of the European Communities                                  1.5.73
                                               ANNEX III
                 BUDGET NOMENCLATURE PROVIDED FOR IN ARTICLE 97
                               OF THE FINANCIAL REGULATION
                                   A. STATEMENT OF REVENUE
                                                TITLE 4
                         DEDUCTIONS FROM STAFF REMUNERATIONS
     CHAPTER 40 — PROCEEDS OF THE TAX ON WAGES, SALARIES AND ALLOWANCES OF OFFI­
                  CIALS AND OTHER SERVANTS
                  Article 400 — Proceeds of the tax on wages, salaries and allowances of officials and other
                                  servants
                                  — joint programmes
                  Article 401 — Proceeds of the tax on salaries, wages and allowances of officials and other
                                  servants
                                  — complementary programmes
     CHAPTER 41 — STAFF CONTRIBUTIONS TO THE FINANCING OF THE PENSION SCHEME
                                                TITLE 5
                                           CONTRIBUTIONS
     CHAPTER 51 — CONTRIBUTIONS PROVIDED FOR IN ARTICLE 3 (4) AND ARTICLE 4 (6) OF THE
                  DECISION OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRI­
                  BUTIONS FROM MEMBER STATES BY THE COMMUNITIES ' OWN RESOURCES
 ---pagebreak--- 1 . 5 . 73                        Official lournal of the European Communities                         No L 116/61
                                                       TITLE 9
                                          MISCELLANEOUS REVENUE
         CHAPTER 90 — PROCEEDS OF SALE OF MOVABLE AND IMMOVABLE PROPERTY
                       Article 900 — Proceeds of sale of movable property
                       Article 901 — Proceeds of sale of immovable property
          CHAPTER 92 — REVENUE AND REMUNERATION FOR SERVICES PROVIDED AGAINST PAY­
                       MENT
                       Article 920 — Supplying, against payment, of any source materials or special fissile
                                       materials ( Article 6 of the Euratom Treaty)
                       Article 921 — Remuneration for services provided against payment within the framework
                                       of the implementation of the Community research programme ( Article 10
                                       of the EAEC Treaty)
                       Article 922 — Remuneration for services provided against payment to Member States,
                                       persons or undertakings ( Article 6 of the EAEC Treaty )
                       Article 923 — Revenue from licences granted by the Commission under patents or on
                                        the basis of technical data
                       Article 925 — Revenue arising from surplus in respect of services performed on behalf
                                        of outsiders
                       Article 929 — Other revenue arising from services provided against payment
          CHAPTER 94 — BORROWING AND LENDING
                       Article 940 — Proceeds of borrowing under the Euratom — United States Agreement
                       Article 941 — Repayment of loans granted under the Euratom — United States Agreement
                       Article 942 — Payment of financial and bank charges in respect of borrowing and lending
                                        under the F.uratom — United States Agreement
          CHAPTER 99 — OTHER MISCELLANEOUS REVENUE
 ---pagebreak--- No L 116 /62                Official Journal of the European Communities                             1. 5. 73
                                B. STATEMENT OF EXPENDITURE
                                                  TITLE 1
                            BALANCES OF ALLOCATION ACCOUNTS
     CHAPTER 1.10 — STAFF
                    Article 1.10.1 — Staff expenditure — JRC
                    Article 1.10.2 — Staff expenditure — Centre and indirect action
     CHAPTER 1.20 — GENERAL INFRASTRUCTURE : GENERAL SERVICES AND OVERHEADS
                    Article 1.20.1 — General administrative expenditure — JRC
                    Article 1.20.2 — General administrative expenditure — Centre and indirect action
                    Article 1.20.3 — Management and administrative services — JRC
                    Article 1.20.4 — Administration of welfare facilities — JRC
                    Article 1.20.5 — Maintenance and equipment of buildings and site — JRC
                    Article 1.20.6 — Immovable property investment — JRC
                    Article 1.20.7 — Protective equipment, medical services and protection against
                                       industrial injuries — JRC
                    Article 1.20.8 — Documentation, library and publishing — JRC
     CHAPTER 1.30 — SCIENTIFIC AND TECHNICAL AUXILIARY SERVICES — JRC
                    Article 1.30.1 — Stores
                    Article 1.30.2 — Design offices
                    Article 1.30.3 — Workshops
                    Article 1.30.4 — Electronic laboratories
                    Article 1.30.5 — Chemical laboratories
                    Article 1.30.9 — Other
 ---pagebreak--- 1 . 5 . 73                       Official Journal of the European Communities       No L 116/63
                                          MAJOR INSTALLATIONS
         CHAPTER 1.40 — COMPUTER CENTRE
         CHAPTER 1.41 — HFR REACTOR
         CHAPTER 1.42 — ISPRA-1 REACTOR
         CHAPTER 1.43 — ECO REACTOR
         CHAPTER 1.44 — ESSOR REACTOR
         CHAPTER 1.45 — SPECIAL INSTALLATIONS
                        Article 1.45.1 — Medium-activity laboratory
                        Article 1.45.2 — Euracos
         CHAPTER 1.46 — MAJOR INSTALLATIONS OF CBNM (accelerators and spectrometry)
         CHAPTER 1.47 — MAJOR INSTALLATIONS (Institute for Transuranium Elements )
                         SERVICES PERFORMED ON BEHALF OF OUTSIDERS
         CHAPTER 1.90 — SERVICES PERFORMED ON BEHALF OF OUTSIDERS
                                            TITLES 2, 3 , 4 AND 5
          JOINT AND COMPLEMENTARY PROGRAMMES — DIRECT AND INDIRECT ACTION
                                                   TITLE 6
             COMPLETION OF ACTION AUTHORIZED UNDER PRECEDING PROGRAMMES
         CHAPTER 6.10 — PROGRAMMES PRECEDING 1969
                        Article 6.10.1 — Participation in power reactors
                        Article 6.10.2 — Other
 ---pagebreak--- No L 116/64                  Official Journal of the European Communities                             1. 5. 73
     CHAPTER 6.20 — JOINT PROGRAMMES 1969-1971
                    Article 6.20.1 — ESSOR heavy-water reactor
                    Article 6.20.2 — DRAGON Agreement
                    Article 6.20.3 — Plutonium and transplutonium elements
                    Article 6.20.4 — Fusion and plasma physics
                    Article 6.20.5 — Biology and health physics
                    Article 6.20.6 — Nuclear measurements and standards
                    Article 6.20.7 — Instruction and training
     CHAPTER 6.30 — 1969-1971 (B/ G/I/L/N ) COMPLEMENTARY PROGRAMMES
                    Article 6.30.1 — Fast reactors — Direct action
                    Article 6.30.2 — High-temperature gas reactors
                    Article 6.30.3 — Technological problems connected with reactor development (reactor
                                       safety and determination of fissile material content)
                    Article 6.30.4 — Plutonium and transplutonium elements
                    Article 6.30.5 — Reactor physics
                    Article 6.30.6 — Condensed state physics
                    Article 6.30.7 ■— Nuclear materials research
                    Article 6.30.8 — Direct conversion of energy
                    Article 6.30.9 — CETIS data processing
     CHAPTER 6.40 — COMPLEMENTARY PROGRAMMES 1969-1971 ( G/F/I/L/N)
                    Article 6.40.1 — Heavy-water reactors — general-purpose research
                    Article 6.40.2 — Heavy-water reactors — specific research
     CHAPTER 6.50 — COMPLEMENTARY PROGRAMME 1969-1971 (G/I/N)
                    Article 6.50.1 — Biology — application to agricultural research
     CHAPTER 6.60 — COMPLEMENTARY PROGRAMME 1969-1971 (B/ G/I/L/N )
                    Article 6.60.1 —- HFR reactor operation
 ---pagebreak--- 1. 5. 73                    Official Journal of the European Communities     No L 116/65
                                               TITLE 7
                     OTHER ACTIVITIES, IN PARTICULAR THOSE PROVIDED
                 FOR IN ARTICLE 174 (2) (b), (c) AND (d) OF THE EAEC TREATY
       CHAPTER 7.01 — LOANS GRANTED UNDER THE EURATOM — UNITED STATES AGREEMENT
       CHAPTER 7.02 — REPAYMENT OF BORROWINGS UNDER THE EURATOM — UNITED STATES
                      AGREEMENT
       CHAPTER 7.03 — FINANCIAL AND BANK CHARGES IN RESPECT OF BORROWING AND LEND­
                      ING UNDER THE EURATOM — UNITED STATES AGREEMENT
                                                TITLE 8
                                   MISCELLANEOUS ACTIVITIES
                                                TITLE 9
                                 PROVISIONAL APPROPRIATIONS
 ---pagebreak--- No L 116/ 66                    Official Journal of the European Communities                           1 . 5 . 73
                                                     ANNEX IV
                 CLASSIFICATION OF EXPENDITURE ACCORDING TO ITS NATURE
                           ( Second paragraph of Article 97 of the financial regulation )
                                             MAIN ALLOCATIONS
             Category Heading                                    Description
                                     STAFF EXPENDITURE
               11                    STAFF
                                     Officials and temporary staff holding an appointment provided for
                                     in the list of posts
                       1100          Basic salary
                       1101          Family allowances
                       1102          Expatriation allowances
                       1103          Temporary flat-rate allowances
                       1104          Establishment staff
                                     Other staff
                       1110          Auxiliary staff
                       1111          Auxiliary interpreters
                       11 12         Local staff
                       1113          Special advisers
                       1114          Staff employed under contract
                                     Pensions and severance grants
                       1120          Retirement pensions
                       1121          Invalid pensions
                       1122          Survivors ' pensions
                       1123          Severance grants
                                     Sickness and accident insurance
                       1130          Sickness insurance
                       1131          Accident and occupational disease insurance
                       1132          Nuclear accident insurance
                                     Miscellaneous allowances and grants
                       1140          Maternity and death grants
                       1141          Travelling expenses on annual leave
                       1142          Accommodation and transport allowances
                       1143          Fixed special duty allowances
 ---pagebreak--- 1. 5. 73                  Official Journal of the European Communities                              No L 116/ 67
         Category Heading                                     Description
                   1144        Fixed local travel allowances
                   1149        Other allowances and refunds
                   1 150       Overtime
                    1 160      Correcting factors
                               Supplementary services
                   1170        Freelance interpreters and conference officers
                   1171        Freelance proof-readers
                   1172        Other staff paid on the basis of services rendered and work sent out
                               for translation and typing
                               Miscellaneous bonuses and allowances
                   1180        Bonuses for patents
                   1181        Bonuses for exceptional service
                   1182        Allowances for work of a particularly arduous nature
                   1183        Allowances for shift work
                   1184        Allowances for standby duty on site or at home
            12                 ALLOWANCES           AND     EXPENSES      ON ENTERING    AND   ON
                               LEAVING SERVICE AND ON TRANSFER
                   1200        Miscellaneous expenditure on staff recruitment
                   1211        Travel expenses ( including members of family )
                   1221        Initial settlement , resettlement and transfer allowances
                   1231        Removal expenses
                   1241        Temporary daily subsistence allowances
                   1250        Allowances for staff placed on non-active status retired in the
                               interests of the service or dismissed
                   1290        Other expenses
           13                  EXPENDITURE RELATING TO MISSIONS AND DUTY TRAVEL
                   1301        Mission expenses , travel expenses and other related expenses
                   1302        Special equipment for missions
           14                  EXPENDITURE ON SOCIAL WELFARE AND ON FURTHER
                               VOCATIONAL TRAINING FOR STAFF
                   1400        Special assistance grants
                   1410        Hostels and staff clubs
                   1420        Restaurants and canteens
                               Medical service
                   1430        Equipment for medical laboratories
                   1431        Medicines and medical supplies for treatment
                   1432        Cost of medical examinations and tests for early diagnosis
 ---pagebreak--- No L 116/68                  Official Journal of the European Communities                            1.5.73
            Category Heading                                    Description
                                 Language courses and further vocational training for staff
                      1440       Language courses
                      1441       Further training courses
                      1442       Retraining courses for staff
                      1443       Vocational training
                      1444       Readaptation courses
                                 Other expenditure
                      1490       Other expenditure
                                 ADMINISTRATIVE EXPENDITURE
               20                IMMOVABLE PROPERTY INVESTMENTS
                      2000       Acquisition of immovable property
                      2010       Construction of buildings
                      2020       Other expenditure preliminary to the acquisition of immovable
                                 property or to the construction of buildings
                      2090       Other expenditure
               21                BUILDINGS AND INCIDENTAL EXPENDITURE
                      2100       Rent
                                 Insurance
                      2110       Contractual insurance
                      2111       Public liability insurance
                      2112       Insurance coveting Community property against damage of nuclear
                                 origin
                      2113       Insurance covering Community liability for damage of nuclear origin
                                  caused to outsiders
                      2114       Public liability insurance in respect of transport of radioactive
                                  materials
                      2119        Miscellaneous insurances
                      2120        Water, gas , electricity and heating
                      2130        Cleaning and maintenance
                      2140        Fitting out of premises
                      2190        Other expenditure
               22                 MOVABLE PROPERTY AND INCIDENTAL EXPENDITURE
                                  Office machinery
                       2200       Initial equipment
                       2201       Renewals
                       2202       Hire
                       2203       Maintenance , use and repair
 ---pagebreak--- 1.5.73                  Official Journal of the European Communities                            No L 116/69
       Category Heading                                  Description
                            Furniture
                 2210       Initial equipment
                 2211       Renewals
                 2212       Hire
                 2213       Maintenance , use and repair
                            Supplies and Installations for administration purposes
                 2220       Initial equipment
                 2221       Renewals
                 2222       Hire
                 2223       Maintenance , use and repair
                            Transport equipment
                 2230       Initial equipment
                 2231       Renewals
                 2232       Hire
                 2233       Maintenance , use and repair
                            Expenditure on information material and library
                 2250       Library equipment, purchase of books
                 2251       Special equipment for library , information and reproduction equip­
                            ment
                 2252       Subscriptions to newspapers and periodicals
                 2253       Subscriptions to press agencies
                 2254       Binding and maintenance of library books
          23                DAY-TO-DAY ADMINISTRATIVE EXPENDITURE
                 2300        Stationery and office supplies
                            Postal charges and telecommunications
                 2310       Postal and delivery charges
                 2311       Telephone, telegraph , telex
                            Financial charges
                 2320       Bank charges
                 2329        Other financial charges
                 2330        Legal expenses
                 2340        Damages
                             Other operating expenditure
                 2390        Miscellaneous insurance
                 2391        Uniforms and working clothes
                 2392        Miscellaneous expenditure on internal meetings
                  2393       Departmental removals
 ---pagebreak--- No L 116 /70                  Official Journal of the European Communities                            1. 5. 73
             Category Heading                                      Description
                       2394       Petty expenses
                       2395       Fire-fighting equipment
                       2399       Other operating expenditure
               24                 ENTERTAINMENT AND REPRESENTATION EXPENSES
                       2401       Entertainment and representation expenses
               25                 EXPENDITURE FOR MEETINGS AND CONFERENCES
                       2500       Meetings and conferences
                       2510       Committees
                       2551       Miscellaneous expenditure on organization of conferences and
                                  congresses
                       2552       Miscellaneous expenditure on attending conferences , congresses and
                                  meetings organized outside the places of work of the institution
               26                 EXPENDITURE ON STUDIES , SURVEYS AND CONSULTATIONS
                       2600       Limited consultations , studies and surveys
                       2620       Comprehensive Community studies and surveys
                       2660       Fees for doctors whose services are retained within the framework
                                  of the JRC
                27                EXPENDITURE ON PUBLISHING AND INFORMATION
                                  Publications
                       2710       General publications
                       2718       Expenditure on publishing scientific and technical works
                       2719       Other publications and publicity expenditure
                                  Expenditure on information and participation in public events
                       2720       Expenditure on information , publicity and participation in public
                                  events
                       2721       Participation of the Communities in exhibitions
               30                 EXPENDITURE ON TECHNICAL SERVICES
                                  Material and equipment
                       3010       Equipment and material not subject to inventory
                       3011       Equipment subject to inventory
                                  Fissile materials and special materials
                       3020       Fissile materials ( leasing ; losses , purchases )
                       3021       Fuel processing
                       3022       Fuel element fabrication
                       3023       Heavy water ( leasing , losses , purchases )
                       3024       Radioisotopes ( leasing , losses , purchases'
 ---pagebreak--- 1 . 5 . 73                    Official Journal of the European Communities          No L 116/71
           Category   Heading                                   Description
                                  Industrial Electrical power supply
                       3030       Industrial Electrical power supply
                                  Equipment maintenance
                       3040       Equipment maintenance
                                  Equipment hiring
                       3050       Equipment hiring
                                  Software
                       3060       Software (hiring , purchases)
                                  Maintenance of construction work and installation
                       3070       Maintenance of buildings
                       3071       Maintenance of roads and sites
                       3072       Maintenance of installations
             40                   INVESTMENT EXPENDITURE
                                  Purchase of immovable property
                      4000       Purchase of buildings
                      4001        Purchase of land
                                  Constructions
                    . 4010        Building construction
                      4011       Installation construction
                                 Road building
                      4020       Roads
                      4021       Connecting-up costs
                      4022       Site lay-out
            50                   CONTRACT EXPENDITURE
                                 Contracts backed by national bodies
                      5000       GFK
                      5001       RCN
                      5002       CEN
                      5003       Belgonucléaire
                                 Contracts for provision of services
                      5010       Contracts for provision of services
                                 Research contracts
                      5020       Research contracts
                                 Shared-expenditure contracts
                      5030       Shared-expenditure contracts
 ---pagebreak--- No L 116/72                  Official Journal of the European Communities               t . 5 . 73
            Category Heading                                  Description
                                   Contracts of association
                      5040         Contracts of association
                                  Irradiation contracts
                      5050        Irradiation contracts
              60                   MISCELLANEOUS EXPENDITURE
                                  Instruction and training for non-members of the staff
                      6001         Training at technical and university level
                      6002         Grants
                      6003         Visiting scientists
                      6004        Vocational training schools
 ---pagebreak--- 1. 5. 73                  Official Journal of the European Communities                    No L 116/73
                                      II . SUBSIDIARY ALLOCATIONS
         Category Heading                                  Description
                               USE OF STAFF , OF SCIENTIFIC AND TECHNICAL AUXILIARY
                               SERVICES AND OF MAJOR INSTALLATIONS
           91                  STAFF
                   9101        Staff expenditure — JRC
                   9102        Staff expenditure — Centre and indirect action
            92                 INFRASTRUCTURE
            93                 SCIENTIFIC AND TECHNICAL SERVICES— JRC
                   9301        Stores
                   9302        Design offices
                   9303        Workshops
                   9304        Electronics
                   9305        Chemistry
                   9309        Other laboratories
            94                  MAJOR INSTALLATIONS
                   9401         Computer centre — Technical and scientific work
                   9402         Computer centre — Administrative work
                   9410         HFR Reactor
                   9420         Ispra-I Reactor
                   9430         ECO Reactor
                   9440         ESSOR Reactor
                                Special installations
                   9451         Medium-activity laboratory
                   9452         Euracos
                   9460         Major installations — CBNM
                   9470         Major installations — Institute for Transuranium Elements