No L 198/4 Official Journal of the European Communities 30. 7. 94 COUNCIL REGULATION (ECSC, EC, EURATOM) No 1923/94 of 25 July 1994 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Coal and Steel Community, and in particular Article 78 h thereof, Having regard to the Treaty establishing the European Community, and in particular Article 209 thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 183 thereof, Having regard to the proposal from the Commission (%), Having regard to the opinion of the European Par- liament (3), Having regard to the opinion of the Court of Auditors (%), Whereas, as a result of the enhanced role of the Economic and Social Committee and the establishment of the Committee of the Regions, appropriate provisions need to be laid down; Whereas the Treaties provide for the appointment of an Ombudsman ; whereas the necessary budgetary arrange- ments need to be made to ensure his independence ; Whereas the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities should accordingly be amended, HAS ADOPTED THIS REGULATION : Article 1 The Financial Republic is hereby amended as follows : 1. the first subparagraph of point 3 of Article 7 shall be replaced by the following : ‘3. In the case of appropriations for which a deci- sion to carry over may be taken in accordance with point 1 (a), the Commission shall forward to the budgetary authority, not later than 15 February, the duly substantiated requests to carry over appropria- tions made by the European Parliament, the Council, the Court of Justice, the Court of Auditors, the Economic and Social Committee, the Committee of the Regions and the Commission itself.; 2. Article 12 shall be amended as follows : (a) the first paragraph shall be replaced by the following : () O] No C 254, 1. 10. 1992, p. S. " OJ No C 56, 24. 2. 1994, p. 5. () OJ No C 329, 6. 12. 1993, p. 115. ) O] No C 342, 23. 12. 1992, p. 1. ‘The European Parliament, the Council, the Court of Justice, the Court of Auditors, the Economic and Social Committee and the Committee of the Regions shall, each year before 1 July, draw up an estimate of their revenue and expenditure for the following year.'; (b) the second paragraph shall be replaced by the following : ‘The Ombudsman shall, before 1 May, forward to the European Parliament an estimate of his revenue and expenditure for the following year.’; 3. the first paragraph of Article 14 shall be replaced by the following : ‘The Commission may, on its own initiative or if requested by the European Parliament, the Council, the Court of Justice, the Court of Auditors, the Economic and Social Committee or the Committee of the Regions, each in respect of its own section, present to the Council a letter of amendment to the preliminary draft budget necessitated by the receipt of new information which was not available at the time the preliminary draft was established.’; 4. Article 15 (4) shall be replaced by the following: ‘4. Requests for supplementary and/or amending budgets from the European Parliament, the Council, the Court of Justice, the Court of Auditors, the Economic and Social Committee or the Committee of the Regions shall be forwarded by the Commission to the budgetary authority. The Commission may attach a dissenting opinion.’; 5. Article 19 (1) shall be replaced by the following : ‘1. The budget shall consist of : — a general statement of revenue, — separate sections subdivided into statements of revenue and expenditure of the European Par- liament, the Council, the Commission, the Court of Justice and the Court of Auditors. The revenue and expenditure of the Ombudsman shall be entered in the Parliament’s section of the budget in the form of a statement of revenue and expenditure subdivided in the same way as the sections of the budget and subject to the same rules. The revenue and expenditure of the Economic and Social Committee and the Committee of the Regions shall be entered in a special section subdivided as follows : — “Part A” devoted to the Economic and Social Committee, — “Part B” devoted to the Committee of the Regions, — “Part C” devoted to the common organizational structure of the two committees,