LegalizeCouncil Regulation (EEC) No 1416/76 of 1 June 1976 on the financial provisions applying to the European Centre for the Development of Vocational Training
1976R1416 — EN — 26.07.1993 — 001.001
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COUNCIL REGULATION (EEC) No 1416/76
of 1 June 1976
on the financial provisions applying to the European Centre for the Development of Vocational Training
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 209 thereof,
Having regard to Council Regulation (EEC) No 337/75 of 10 February 1975 establishing a European Centre for the Development of Vocational Training (1),
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament (2),
Whereas the above Regulation lays down the basic rules governing the management of the European Centre for the Development of Vocational Training, hereinafter called ‘the Centre’, the fixing of the annual subsidy to be charged against the budget of the Communities, the presentation and adoption of the statement of revenue and expenditure and the checks to which the Centre is subject;
Whereas it is necessary to set up the procedures to be adopted for establishing and implementing the statement of revenue and expenditure of the Centre and for presenting and auditing accounts; whereas the rules governing authorizing officers and accounting officers should also be determined and a system set up for monitoring the exercise of their responsibilities;
Whereas the Centre falls within the framework of the Communities and will function in accordance with Community law; whereas therefore it is advisable that the financial provisions governing the Centre should be as far as possible identical to the provisions of the Financial Regulation of 25 April 1973 applicable to the general budget of the European Communities (3), subject to certain derogations dictated by the requirements peculiar to the functioning of the Centre,
HAS ADOPTED THIS REGULATION:
TITLE I
GENERAL PRINCIPLES
Article 1
Each year a statement of revenue and expenditure shall forecast and authorize the estimated revenue and expenditure of the Centre.
Expenditure may not be authorized for a period extending beyond the financial year.
Administrative expenditure arising from:
—contracts which have been concluded, in accordance with local usage, or
—contractual provisions relating, in particular, to the supply of equipment,
for the periods extending beyond the financial year shall be charged to the statement of revenue and expenditure for the financial year in which it is effected.
Article 2
The budget appropriations must be used in accordance with the principles of sound financial management, and in particular those of economy and cost-effectiveness. Quantified objectives must be identified and the progress of their realization monitored.
Article 3
Subject to Article 22, all revenue and expenditure shall be entered in full in the statement of revenue and expenditure and in the accounts without any adjustment against each other.
Total revenue shall cover total expenditure.
However, certain revenues shall not be used for any other purpose, notably:
—revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests,
—revenue from third parties in respect of work carried out at their request.
After informing the Commission the Management Board may accept any donation made to the Centre, and in particular foundations, subsidies, gifts and bequests.
The Management Board shall accept donations which may involve any kind of financial charge only subject to authorization from the Commission which shall vote on the matter within two months from the date of receipt of the request from the Management Board. If no objection has been made within this period, the Management Board shall take a final decision on acceptance.
Article 4
No revenue shall be collected and no expenditure effected unless credited to or charged against an article in the statement of revenue and expenditure.
No expenditure may be committed-or authorized in excess of the authorized appropriations, without prejudice to Article 22.
Article 5
The financial year shall correspond to the calendar year.
The revenue of a financial year shall be entered in the accounts for the financial year in which it is collected.
The allotted appropriations may be used solely to cover expenditure properly entered into and paid under the financial year for which they were granted, save as otherwise provided in Article 6, and to cover the debts relating to preceding financial years for which no appropriation was carried forward.
The expenditure of a financial year shall be entered in the accounts for that year on the basis of expenditure the authorization for which reached the Financial Controller not later than 31 December, and for which the corresponding payments were effected not later than the following 15 January.
Article 6
The following rules shall govern the utilization of appropriations:
(a)appropriations still uncommitted at the end of the financial year for which they were entered, shall, as a rule, lapse;
(b)appropriations relating to remunerations and allowances of staff may not be carried over; (c)the appropriations not committed at 31 December may be carried over to the next financial year only; (d)the appropriations in respect of payments still outstanding at 31 December by virtue of commitments duly entered into between 1 January and 31 December shall be carried over automatically to the next financial year only.
2.In the case of appropriations mentioned in point 1 (c), the Commission shall forward to the budgetary authority, not later than 15 February, the duly substantiated requests to carry over appropriations which the Centre has sent to it before 1 February. The carry-over of such appropriations can be proposed only for exceptional reasons in order to cope with compelling needs which cannot be met by appropriations from the following financial year. In principle, such carry-overs are intended to cover needs normally coming under the previous financial year but which, due to delays for which the authorizing officer was not responsible, could not be used in due time. The European Parliament shall consult the Council and shall act on these requests for carry-overs. In the absence of a decision by the budgetary authority within a period of six weeks, the requests for carry-overs shall be deemed to be approved.
3.Unused revenue and appropriations still available on 31 December, arising out of the donations referred to in Article 3 (2), shall be carried over automatically.
4.The following appropriations shall lapse at the end of the year: (a)appropriations from the previous financial year: —appropriations carried over by decision under point 1 (c) which have been neither committed nor paid, —appropriations carried over automatically under point 1 (d) which have not been paid; (b)appropriations of the financial year which have not been carried over.
5.The Commission shall be provided, for its information, before 1 March, with a list of the appropriations to be carried forward automatically. The Commission shall forward this list to the European Parliament and the Council for their information.
6.For the purposes of implementing the statement of revenue and expenditure, the use of appropriations carried forward shall be shown separately, for each budget item, in each article in the accounts for the current financial year.
Article 7
Current administrative expenditure chargeable to the next financial year and which, by its nature, arises at the beginning of that financial year may, as from 15 November of each year, be charged as an expected commitment against the appropriations provided for in respect of the next financial year up to a maximum of one quarter of the total corresponding appropriations for the current year. However, such commitments shall not apply to new expenditure of a kind not yet approved in principle in the statement of revenue and expenditure of the then current financial year.
Expenditure relating to rents or certain associated expenditure which is payable in advance in accordance with provisions laid down by law or contracts may give rise to payments from 20 December onwards to be charged to the appropriations for the next financial year.
Article 8
If the statement of revenue and expenditure is not finally adopted at the beginning of the financial year, Article 204 of the Treaty shall apply to commitment and payment of expenditure already approved in principle in the last statement duly adopted.
An item of expenditure shall be considered as having been approved in principle in the last statement duly adopted if it could have been charged to a specific budget heading under the financial year concerned.
Payments may be made monthly in respect of any chapter up to one-twelfth of the total appropriations entered in the chapter in question for the preceding financial year, account being taken of transfers, as long as this measure does not have the effect of placing at the disposal of the Centre, for any month, appropriations in excess of one-twelfth of the amount of the subsidy reserved for the Centre in the draft budget or, in the absence thereof, in the preliminary draft budget of the Communities. Commitments may be entered into in respect of any chapter for up to one-quarter of the total appropriations entered in the relevant chapter for the preceding financial year, account being taken of all transfers, plus one-twelfth for each completed month, without exceeding the amount of the subsidy reserved for the Centre in the draft budget or, in the absence thereof, in the preliminary draft budget of the Communities.
At the request of the Management Board, the Commission may, in the light of administrative needs, authorize simultaneously two or more provisional twelfths, provided that the amount authorized for each chapter does not exceed the maximum annual limit provided for in paragraph 2.
If, for a given chapter, the authorization of two or more provisional twelfths granted in the circumstances provided for in paragraph 3 does not enable the expenditure necessary to avoid a break in continuity of the Centre's activity in the area in question to be met, an overstepping of the total provided for in paragraph 3 may, exceptionally, be authorized in accordance with the same procedure, provided that the overall total of the appropriations opened in the statement of revenue and expenditure of the preceding year is not exceeded.
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Article 10
The statement of revenue and expenditure shall be drawn up in ecus. The value of the ecu and the arrangements for its conversion into national currencies shall be that laid down in the Financial Regulation applicable to the general budget of the European Communities.
TITLE II
PRESENTATION AND STRUCTURE OF THE STATEMENT OF REVENUE AND EXPENDITURE
Article 11
The Management Board of the Centre shall send the Commission by 31 March at the latest an estimate of the Centre's revenue and expenditure for the following year. This estimate shall include a list of posts.
In the event of unavoidable, exceptional or unforeseen circumstances, the Management Board of the Centre may send supplementary or amending estimates to the Commission. Such estimates shall be submitted and adopted in the same form and according to the same procedure as the statement whose estimates they are amending. They must be substantiated by reference to the latter.
Supplementary estimates must be submitted to the Commission as a general rule not later than the date laid down for submitting the estimate for the following financial year.
Where necessary, the Commission may make proposals to the budgetary authority concerning appropriate steps to be taken to amend the subsidy entered in the budget of the Communities under Article 13. In their deliberations the competent authorities shall take into account the urgency of the matter.
Article 12
In support of the estimate there shall be submitted:
—a list of posts including, for each category of staff, a detailed list of authorized posts and actual numbers of persons holding posts on the date of submission of the estimate of revenue and expenditure;
—where a change in the numbers of persons holding posts is proposed, a statement giving the reason for requesting new posts;
—a quarterly estimate of cash payments and receipts.
As a preface to the estimate the Management Board shall submit a general introductory note containing in particular:
—an outline of the policy justifying the request for the appropriations;
—an explanation of the changes in appropriations from one financial year to the next.
Furthermore, the Commission shall attach to the estimate an opinion which may contain different estimates duly supported.
The Commission may — if appropriate at the request of the Management Board — file, before the adoption of the Communities' budget, any amendment necessitated by the receipt of additional information.
Article 13
The subsidy for the Centre shall be made available to it in accordance with the rules laid down in this Regulation.
Article 14
The Management Board shall adopt the statement of revenue and expenditure before the beginning of the financial year, adjusting it to the subsidy granted by the budget authority.
The statement thus adopted shall be forwarded to the Commission forthwith.
The statement and the list of posts shall be published in the Official Journal of the European Communities, at the same time as the budget of the Communities.
Article 15
The statement of revenue and expenditure shall be subdivided into titles, chapters, articles and items according to the nature of the revenue or expenditure or the intended purpose thereof, following a decimal classification system.
It shall show:
1.as regards the statement of revenue: (a)the revenue for the financial year in question; (b)the revenue entered for the preceding financial year and the revenue established for the last financial year for which accounts have been closed; (c)appropriate remarks on each revenue heading;
2.as regards the statement of expenditure: (a)the appropriations made available for the financial year in question divided into titles, chapters, articles and items; (b)the appropriations made available for the preceding financial year and the actual expenditure in the last financial year for which the accounts have been closed, increased by the amounts carried forward, using the same classification; (c)appropriate remarks on each subdivision; (d)in an annex, an establishment plan setting the number of permanent and temporary posts for each grade in each category and indicating the number of posts authorized for the preceding year.
Article 16
The establishment plan drawn up by the budgetary authority shall constitute an absolute limit for the Centre; no appointment may be made in excess of the limit set.
Instances of half-time work authorized by the Director in accordance with Article 29a of Council Regulation (ECSC, EEC, Euratom) No 1859/76 of 29 June 1976 laying down the conditions of employment of staff of the European Centre for the Development of Vocational Training (4) may be compensated for by the recruitment of other staff within the limits laid down by the budget authority in the budgetary procedure.
TITLE III
IMPLEMENTATION OF THE STATEMENT OF REVENUE AND EXPENDITURE
SECTION I
GENERAL PROVISIONS
Article 17
The statement of revenue and expenditure shall be implemented in accordance with the principle that the authorizing officers and accounting officers are different individuals.
The appropriations shall be administered by the authorizing officer who alone is empowered to enter into commitments regarding expenditure, establish entitlements to be collected and issue recovery orders and payment orders. The operations of collection or payment shall be carried out by the accounting officer. The duties of authorizing officer, financial controller and accounting officers shall be mutually incompatible.
Article 18
The Management Board of the Centre shall implement the statement of revenue and expenditure on its own responsibility in accordance with this Regulation and within the limits of the appropriations allotted.
With the exception of the cases provided for in Articles 23, 30, 38 and 41 involving decisions overruling the financial controller, the Management Board shall delegate its powers under conditions to be laid down by it and within the limits which it lays down in the act of delegation which shall be communicated to the delegatee, the accounting officers, the financial controller and the Court of Auditors.
Those so empowered may act only within the limits of the powers expressly conferred upon them.
Article 18a
Where revenue and expenditure operations are managed by means of integrated computer systems, the provisions of Sections II and III and of Title VI shall apply with due allowance for the possibilities and requirements deriving from computerized management. To this end:
—the supporting documents may remain with the authorizing officer or the accounting officer for the purposes of checking,
—signatures and approvals may be added in appropriate computerized form.
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