's own resources arising under provisions laid down
by the Council pursuant to Article 201."
73) Article 205 shall be replaced by the following;
"ARTICLE 205
The Commission shall implement the budget, in accordance with the
provisions of the regulations made pursuant to Article 209, on its own
responsibility and within the limits of the appropriations, having
regard tot he principles of sound financial management.
The regulations shall lay down detailed rules for each institution
concerning its part in effecting its own expenditure.
Within the budget, the Commission may, subject to the limits and
conditions laid down in the regulations made pursuant to Article 209,
transfer appropriations from one chapter to another or from one
subdivision to another."
74) Article 206 shall be replaced by the following:
"ARTICLE 206
1. The European Parliament, acting on a recommendation from the
Council which shall act by qualified majority, shall give a discharge to
the Commission in respect of the implementation of the budget. To this
end, the Council and the European Parliament in turn shall examine
the accounts and the financial statement referred to in Article 205a, the
annual report by the Court of Auditors together with the replies of the
institutions under audit to the observations of the Court of Auditors and
any relevant special reports by the Court of Auditors.
2 Before giving a discharge to the Commission, or for any other
purpose in connection with the exercise of its power over the
implementation of the budget, the European Parliament may ask to
hear the Commission give evidence with regard to the execution of
expenditure or the operation of financial control systems. The
Commissions shall submit any necessary information to the European
Parliament at the latter's request.
3. The Commission shall take all appropriate steps to act on the
observations in the decisions giving discharge and on other
observations by the European Parliament relating to the execution of
expenditure, as well as on comments accompanying the
recommendations on discharge adopted by the Council.
At the request of the European Parliament or the Council, the
Commission shall report on the measures taken in the light of these
observations and comments and in particular on the instructions given
to the departments which are responsible for the implementation of the
budget. These reports shall also be forwarded to the Court of
Auditors."
75) Articles