Article 43a
1. The following shall be established: (a) a file identifying the posts and containing a job description for each category A post; (b) an organization chart showing the organization of the departments detailing the tasks of each administrative unit. 2. If the note "to be abolished " is placed against a post in the statement of revenue and expenditure, it may no longer be filled when the next vacancy arises in the same career.'; 37. Article 44 (1) is replaced by the following: '1. Contracts for the purchase or hiring of buildings or goods, for the provision of services or for the performance of construction work shall be in writing. Apart from contracts relating to the purchase of a building already constructed or to the leasing of a building, all such contracts shall be concluded after an invitation to tender has been issued either by the automatic public tendering procedure or the discretionary tendering procedure. However, contracts may be made by private treaty in the circumstances referred to in Article 46. Contracts may be made against invoice or bill of costs in cases provided for in Article 50.'; 38. in Article 46, point (a) is replaced by the following: '(a) where the contract for the purchase or hiring of goods, for the provision of services or for building works involves an amount not exceeding the limit laid down in the implementing rules provided for in Article 126 of the Financial Regulation applicable to the general budget of the Communities, the Centre being bound, however, as far as possible and by all appropriate means, to enable suppliers who are likely to be able to supply the goods and services in question to compete;'; 39. Article 48 is replaced by the following: 'Article 48 Contracts involving amounts exceeding the amount laid down in the implementing rules provided for in Article 126 of the Financial Regulation applicable to the general budget of the Commission shall be subject to the authorization of the Management Board.'; 40. in the third paragraph of Article 49, 'exceeding 100 000 units of account' is replaced by: 'exceeding the limit laid down in the implementing rules provided for in Article 126 of the Financial Regulation applicable to the general budget of the Communities'; 41. Article 50 is replaced by the following: 'Article 50 Contracts may be made against invoice or bill of costs where the estimated value of the goods, services or works does not exceed the limits laid down by the implementing rules provided for in Article 126 of the Financial Regulation applicable to the general budget of the Communities.'; 42. Article 51 is replaced by the following: 'Article 51 When concluding contracts referred to in this Regulation, the Centre shall comply with the directives adopted by the Council in implementation of the Treaty with respect to public works, supplies and services whenever the amounts involved are equal to or greater than the amounts provided for in those directives.'; 43. Article 52 is replaced by the following: 'Article 52 Permanent inventories showing the quantity and value of all movable and immovable property belonging to the Centre shall be kept in accordance with a model drawn up by the Commission. Only movable property exceeding a specific value laid down in the implementing rules provided for in Article 76 shall be entered in those inventories. The Centre shall carry out its own inspection to ascertain that entries in the inventory correspond to the facts.'; 44. the first paragraph of Article 54 is replaced by the following: 'A statement or record shall be drawn up by the authorizing officer and authenticated by the financial controller whenever any property in the inventory is sold, given away free of charge, scrapped, hired out, or missing on account of loss, theft or any other reason.'; 45. Article 56 is replaced by the following: 'Article 56 The accounts shall be kept in ecus by the double entry method, on the basis of the calendar year. They shall show all revenue and expenditure for the financial year; they shall be authenticated by supporting documents. They may in addition be kept in the currency of the country where the Centre has its seat. The revenue and expenditure account and the balance sheet shall be drawn up in ecus.'; 46. Article 57 is replaced by the following: 'Article 57 The chart of accounts shall make a clear distinction between budgetary accounts and cash accounts. It shall comprise two parts: (a) accounts of budgetary expenditure and revenue, which show the detailed implementation of the statement of revenue and expenditure; (b) the balance sheet accounts, which disclose the assets of the Centre. These accounts shall show the expected effect of the Centre's legal obligations. The accounts shall make it possible to draw up an annual balance of assets and a monthly statement of revenue and expenditure by chapter and article. These statements shall be forwarded to the financial controller, the authorizing officer and the Court of Auditors.'; 47. Article 58 is replaced by the following: 'Article 58 Any advance, other than regular advances which are periodically re-examined, shall be entered in a suspense account and settled at the latest during the financial year which follows the payment of this advance. However, the advances referred to in the second subparagraph of Article 36 (2) shall be settled as a general rule within six weeks following completion of the project for which they were granted.'; 48. Article 59 is replaced by the following:. 'Article 59 The detailed conditions for the establishment and operation of the chart of accounts for transactions relating both to assets and to the implementation of the budget shall be determined by the implementing rules provided for in Article 76.'; 49. in Article 61: (a) 'receivable orders' is replaced by 'recovery orders'. (A further amendment does not affect the English text); (b) the following paragraph is added: 'The same shall apply if they neglect to issue payment orders or are, without justification, late in issuing them, thereby rendering the Centre liable to civil action by third parties.'; 50. Article 62 is replaced by the following: 'Article 62 1. Accounting officers and assistant accounting officers shall render themselves liable to disciplinary action and, where appropriate, to payment of compensation as regards payments made by them in disregard of the third paragraph of Article 40. They shall render themselves liable to disciplinary action and to payment of compensation as regards any loss or deterioration of the monies, assets and documents in their charge where such loss or deterioration result from an intentional mistake or serious negligence on their part. Under the same conditions, they shall be responsible 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: (a) where the recoveries or payments made by them do not agree with the amounts on the corresponding recovery or payment orders; (b) where they effect payment to a party other than the payee entitled. 2. Administrators of advance funds shall render themselves liable to disciplinary action and, where appropriate, to payment of compensation in the following cases: (a) where they cannot show due warrant with proper documents for payments made by them; (b) where they effect payments to parties other than entitled payees. They shall be liable to disciplinary action and to payment of compensation in respect of any loss or deterioration of the monies, assets and documents in their charge where such loss or deterioration results from an intentional mistake or serious negligence on their part. 3. The accounting officer, assistant accounting officers and administrators of advanced funds shall insure themselves against the risks arising under this Article. The Centre shall cover the insurance costs relating thereto.'; 51. Article 63 is replaced by the following: 'Article 63 The liability to payment of compensation and disciplinary action of authorizing officers, accounting officers, assistant accounting officers and administrators of advance funds may be determined in accordance with the provisions of Regulation No 1859/76.'; 52. Article 65 is replaced by the following: 'Article 65 The Management Board shall draw up each year a revenue and expenditure account of the Centre. The revenue and expenditure account shall cover all revenue and expenditure transactions relating to the preceding financial year. It shall be submitted in the same form and following the same subdivisions as the statement of revenue and expenditure. The revenue and expenditure account shall be preceded by an analysis of the financial management in respect of the year in question. For the drawing up of this analysis, the Centre shall supply details on the realization of the principles and objectives as referred to in Article 2.'; 53. Article 66 is replaced by the following: 'Article 66 The revenue and expenditure account shall include the following tables subdivided in accordance with the nomenclature of the Centre's statement of revenue and expenditure: 1. a table of revenue comprising: - estimated revenue for the financial year, - amendments to the revenue estimates as a result of supplementary or amending statements, - entitlements established in the course of the financial year, - entitlements still to be collected from the preceding financial year, - revenue collected during the financial year and revenue carried over pursuant to Article 6 (3), - amounts still to be collected at the end of the financial year, - the cancellation of established entitlements. Statements shall be attached, where appropriate, to this table, showing the balances and gross amounts of the transactions referred to in Article 22; 2. a table showing the movement in appropriations for the financial year, indicating: - the initial appropriations, - any amendments to appropriations made by means of transfers, - any amendments made by means of supplementary or amending statements, - the final appropriations for the financial year, - appropriations carried over under Article 6; 3. a table showing the use of the appropriations allocated for the financial year, indicating: - the commitments entered into and chargeable to the financial year, - the payments made and chargeable to the financial year, - the sums still to be paid at the close of the financial year, - the appropriations carried over pursuant to Article 6, - cancelled appropriations. Where appropriate, a statement shall be attached to this table, showing the balances and gross payments arising from the transactions referred to in Article 22; 4. a table showing the use of appropriations carried over from the preceding financial year, indicating: - the amount of appropriations carried over, - the payments made from appropriations which have been carried over, - the unused appropriations to be cancelled.'; 54. Article 67 is replaced by the following: 'Article 67 1. The Management Board shall also draw up a blance sheet of assets and liabilities of the Centre as at 31 December of the preceding financial year. A statement of accounts showing the movements and balances of the accounts at the same date shall be attached thereto. The balance sheet shall include, on the assets side, the amount of revenue to be collected and, on the liabilities side, the amount of expenditure chargeable to the financial year, which have not yet been entered in the accounts. 2. These documents shall be submitted to the financial controller.'; 55. Article 68 is replaced by the following: 'Article 68 The Management Board shall, by 31 March at the latest, send the revenue and expenditure account, the financial analysis and the balance sheet of the Centre for the preceding financial year to the European Parliament, the Council, the Commission and the Court of Auditors.'; 56. in Article 69, 'Audit Board' is replaced by 'Court of Auditors'; 57. in Article 70, 'Audit Board' is replaced by 'Court of Auditors'; 58. in Article 71: (a) 'Audit Board' is replaced by 'Court of Auditors'; (b) the second paragraph is replaced by the following: 'In particular, the Centre shall place at the disposal of the Court of Auditors all documents concerning the conclusion of contracts and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents pertaining thereto, all documents relating to revenue and expenditure, all inventories, all lists of posts in the departments, which the Court of Auditors may consider necessary for auditing the revenue and expenditure account on the basis of records or on the spot and all documents and data created or stored on a magnetic medium.'; (c) the fourth paragraph is replaced by the following: 'The information supplied under (b) may be requested only by the Court of Auditors.'; (d) the seventh paragraph is replaced by the following: 'The grant of aid to beneficiaries outside the Centre shall be subject to the agreement in writing by the recipients of an audit being carried out by the Court of Auditors on the utilization of the amounts granted.'; 59. Article 72 is replaced by the following: 'Article 72 The report of the Court of Auditors established in accordance with Article 206a of the EEC Treaty shall be governed by the following provisions: 1. the Court of Auditors shall transmit to the Centre and the Commission, by 15 July at the latest, any comments on the accounts and the balance sheet which are, in its opinion, of such a nature that they should appear in the annual reports. These comments must remain confidential. The Centre shall address its reply to the Court of Auditors and simultaneously to the Commission by 31 October at the latest; 2. the Court of Auditors' report shall contain an assessment of the soundness of financial management; 3. the Court shall take all necessary steps to ensure that the replies of the Centre to its comments are published immediately following those comments; 4. the Court of Auditors shall transmit to the authorities responsible for giving discharge, to the Centre and to the Commission, by 30 November at the latest, its annual report accompanied by the replies and it shall ensure publication thereof in the Official Journal of the European Communities.'; 60. Article 73 is deleted; 61. Article 74 is replaced by the following: 'Article 74 1. The European Parliament, upon a recommendation from the Council acting by a qualified majority, shall, before 30 April of the following year, give a discharge to the Management Board in respect of the implementation of the statement of revenue and expenditure. If that date cannot be met, the Parliament or the Council shall inform the Management Board of the reasons for the postponement. If the European Parliament postpones the decision giving discharge, the Management Board shall make every effort to take measures, as soon as possible, to facilitate removal of the obstacles to that decision. 2. The discharge decision shall cover the accounts of all revenue and expenditure of the Centre, the resulting balance and the assets and liabilities of the Centre shown in the balance sheet. It shall include an assessment of the responsibility of the Management Board's budgetary management over the past financial year. 3. The financial controller shall take account of the comments in the decisions giving discharge. 4. The Management Board shall take all appropriate steps to act on the comments appearing in the decisions giving discharge. 5. By 15 December of the year in which the decision giving discharge is taken, the Centre shall report on the measures taken in the light of these comments, and, in particular, on the instructions given to those of its departments which are responsible for the implementation of the budget. Such reports shall be transmitted to the European Parliament, the Council, the Commission and the Court of Auditors. The Centre must also give an account, in an annex to the revenue and expenditure account for the next financial year, of the measures taken in the light of the comments appearing in the decisions giving discharge. 6. Supporting documents pertaining to the accounts and the preparation of the revenue and expenditure account and the balance sheet shall be kept for a period of five years following the date of the decision giving discharge in respect of the implementation of the statement of revenue and expenditure. However, the documents relating to transactions not finally closed shall be kept for longer than the said period until the end of the year following the year in which such transactions are finally closed.'; 62. Article 75 is replaced by the following: 'Article 75 The Management Board shall inform the Court of Auditors, as soon as possible, of all decisions and rules taken pursuant to Articles 3, 6, 8, 14 and 21. The Court of Auditors and the financial controller shall be informed of the appointment of authorizing officers, the accounting officer, assistant according officers and administrators of advance funds and of the acts of delegation or appointment pursuant to Articles 18, 20 and 43. The Management Board shall transmit to the Court of Auditors any rules of procedure they adopt in respect of financial matters.'; 63. the following Article is inserted: 'Article 75a Until the entry into force of the implementing rules provided for in Article 126 of the Financial Regulation applicable to the general budget of the Communities, the limit values to be specified for the purposes of Articles 46, 48, 49 and 50 shall be as follows: - Article 46, point (a): the limit below which contracts may be made by private treaty shall be ECU 10 000, - Article 48: the limit above which the authorization of the Management Board shall be required shall be ECU 35 000, - third paragraph of Article 49: the threshold for compulsory security shall be ECU 250 000, - Article 50: the limits below which contracts may be made against invoice or bill of costs shall be ECU 750 and 2 000 respectively for expenditure away from the Centre.'