16. 3. 90 Official Journal of the European Communities No L 70/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EURATOM, ECSC, EEC) No 610/90 of 13 March 1990 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Coal and Steel Community, and in particular - Article 78h thereof, Having regard to the Treaty establishing the European Economic 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 - Parliament (2), Having regard to the opinion of the Court of Auditors (3); Whereas the conciliation provided for in the Joint Declaration of 4 March 1975 of the European Parliament, the Council and the Commission (*) took place in a Conciliation Committee; Having regard to the conclusions of the European Council which met in Brussels on 11, 12 and 13 February 1988; Whereas, in view of the evolution of the general budget of the Communities and of the experience acquired in the actual application of the Financial Regulation (), as last amended by Regulation (ECSC, EEC, Euratom) No 2049/88 (¢), (hereinafter called the ‘Financial Regulation’}, it is necessary to adjust some of the provisions of the said Financial Regulation; Whereas the structure of the budget must be improved and the conditions essential for more. effective management of appropriations must be created; () OJNo C.115,8.5.1989, p. 1 and O] No C'193,31. 7. 1989, ©op. 14, (2) O] No C 120, 16. 5. 1989, p. 230. (*)) O] No C72,20.3.1989,p.1. () OJ No C 89, 22. 4. 1975, p. 1.. ) (¢) 2 3 5) OJ No L 356, 31. 12. 1977, p. 1. OJ No L 185, 15. 7. 1988, p. 3. 6 Whereas the  concepts ‘differentiated appropriations’ and ‘non-differentiated appropriations’ must be defined, specifying that multiannual operations call for the entry of differentiated appropriations; Whereas certain provisions need to be revised, notably in respect-of the arrangements for provisional twelfths and transfers; Whereas there are grounds for clarifying the provisions concerning the implementation of the budget; Whereas provisions should be inserted in the Financial Regulation on the procedure for amending and supplementary. budgets, the establishment of financial statements, improvements to the organization of relations between the institutions and the Court of Auditors and the information to be given to the budgetary authority on the utilization of advances from the - EAGGF Guarantee Section; Whereas it is necessary to improve the. presentation of the appropriations for research and technological development activities; Whereas - the Financial Regulation should contain special provisions for the management of Community external aid and for the administrative appropriations relating to staff serving outside - the Community: and related administration; Whereas, in view of changes in legislation governing food aid, it-no longer seems necessary to retain special provisions for this area in the Financial Regulation; . Whereas, in the light of technological advances in management and accounting:systems,. provisions should be laid -down to. implement the budget with the help -of data-processing techniques;. Whereas it is preferable for certain amounts in connection with the awarding of contracts and with inventories to be determined by the rules for the implementation of this Financial Regulation,