Report drawn up on behalf of the Committee on Budgetary Control, I. on the discharge to be granted to the Commission in respect of the implementation of the budget of the European Communities for the 1981 financial year and the report of the Court of Auditors (Doc. 1-1098/82-OJ No. C 344, 31.12.1982) II. on the discharge to be granted to the Commission of the European Communities in respect of the utilization of the appropriations of the fourth European Development Fund in the 1981 financial year III. on the discharge to be granted to the Commission of the European Communities in respect of the utilization of the appropriations of the fifth European Development Fund in the 1981 financial year IV and embodying the comments accompanying the decisions granting a discharge in respect of the implementation of the budget of the European Communities for the 1981 financial year (Article 85 of the Financial Regulation of 21 December 1977) B. Explanatory Statement. Working Documents 1983-1984, Document 1-275/83/B, 10 May 1983