wing:
"ARTICLE 180b
1. The European Parliament, acting on a recommendation from the
Council which shall act by a 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
179a, 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 powers 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
Commission 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 the 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 of the instructions given
to the departments which are responsible for the implementation of the
budgets. These reports shall also be forwarded to the Court of
Auditors."
24) Article 183 shall be replaced by the following:
"ARTICLE 183
The Council, acting unanimously on a proposal from the Commission
and after consulting the European Parliament and obtaining the
opinion of the Court of Auditors, shall:
(a) make Financial Regulations specifying in particular the procedure
to be adopted for establishing and implementing the budget and for
presenting and auditing accounts;
(b) determine the methods and procedure whereby the budget revenue
provided under the arrangements relating to the Community's own
resources shall be made available to the Commission, and determine
the measures to be applied, if need be, to meet cash requirements;
(c) lay down rules concerning the responsibility of financial controllers,
authorizing officers and accounting officers, and concerning
appro