# L_2014266EN.01028201.xml

| 5.9.2014 | EN | Official Journal of the European Union | L 266/282 |
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5.9.2014

EN

Official Journal of the European Union

L 266/282

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RESOLUTION OF THE EUROPEAN PARLIAMENT

of 3 April 2014

with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2012

THE EUROPEAN PARLIAMENT,

| — | having regard to the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2012, |
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having regard to the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2012,

| — | having regard to the Court of Auditors’ report on the annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2012, together with the Foundation’s replies (1), |
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having regard to the Court of Auditors’ report on the annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2012, together with the Foundation’s replies (1),

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| — | having regard to the Council’s recommendation of 18 February 2014 (05849/2014 – C7-0054/2014), |
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having regard to the Council’s recommendation of 18 February 2014 (05849/2014 – C7-0054/2014),

| — | having regard to Article 319 of the Treaty on the Functioning of the European Union, |
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having regard to Article 319 of the Treaty on the Functioning of the European Union,

| — | having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2) (‘the Financial Regulation’), and in particular Article 185 thereof, |
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having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2) (‘the Financial Regulation’), and in particular Article 185 thereof,

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| — | having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (3), and in particular Article 208 thereof, |
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having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (3), and in particular Article 208 thereof,

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| — | having regard to Regulation (EEC) No 1365/75 of the Council of 26 May 1975 on the creation of a European Foundation for the Improvement of Living and Working Conditions (4), and in particular Article 16 thereof, |
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having regard to Regulation (EEC) No 1365/75 of the Council of 26 May 1975 on the creation of a European Foundation for the Improvement of Living and Working Conditions (4), and in particular Article 16 thereof,

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| — | having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (5), |
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having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (5),

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| — | having regard to Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (6), and in particular Article 108 thereof, |
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having regard to Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (6), and in particular Article 108 thereof,

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| — | having regard to its previous discharge decisions and resolutions, |
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having regard to its previous discharge decisions and resolutions,

| — | having regard to Rule 77 of, and Annex VI to, its Rules of Procedure, |
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having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

| — | having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Employment and Social Affairs (A7-0183/2014), |
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having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Employment and Social Affairs (A7-0183/2014),

| A. | whereas according to its financial statements, the final budget of the European Foundation for the Improvement of Living and Working Conditions (‘the Foundation’) for the financial year 2012 was EUR 21 430 000, representing an increase of 4,03 % compared to 2011, |
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A.

whereas according to its financial statements, the final budget of the European Foundation for the Improvement of Living and Working Conditions (‘the Foundation’) for the financial year 2012 was EUR 21 430 000, representing an increase of 4,03 % compared to 2011,

| B. | whereas the Court of Auditors has stated that it has obtained reasonable assurances that the Foundation’s annual accounts for the financial year 2012 are reliable and that the underlying transactions are legal and regular, |
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B.

whereas the Court of Auditors has stated that it has obtained reasonable assurances that the Foundation’s annual accounts for the financial year 2012 are reliable and that the underlying transactions are legal and regular,

| 1. | Welcomes the Foundation’s contribution to the promotion of knowledge about living and working conditions in the Union at a time when these conditions are continuing to deteriorate in some Member States; recalls the launch of the overview report from the fifth European Working Conditions Survey containing important and relevant findings about trends in job quality, sustainable work and ageing workforce, health and well-being, and working time and work-life balance; |
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1.

Welcomes the Foundation’s contribution to the promotion of knowledge about living and working conditions in the Union at a time when these conditions are continuing to deteriorate in some Member States; recalls the launch of the overview report from the fifth European Working Conditions Survey containing important and relevant findings about trends in job quality, sustainable work and ageing workforce, health and well-being, and working time and work-life balance;

| 2. | Notes that the 2012 annual programme was the final within the Foundation’s four-year programme 2009-2012; welcomes the Foundation’s prompt reaction to the changes of policy priorities induced by the economic crisis by launching new projects linked to priority themes on the social impact of the crisis, recovery and job creation, demographic change and sustainable public sector; |
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2.

Notes that the 2012 annual programme was the final within the Foundation’s four-year programme 2009-2012; welcomes the Foundation’s prompt reaction to the changes of policy priorities induced by the economic crisis by launching new projects linked to priority themes on the social impact of the crisis, recovery and job creation, demographic change and sustainable public sector;

Budget and financial management

Budget and financial management

| 3. | Notes that budget implementation rates for titles I and II were 98 % and 82 %, respectively; |
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3.

Notes that budget implementation rates for titles I and II were 98 % and 82 %, respectively;

Carry-overs

Carry-overs

| 4. | Notes that while the carry-over of committed appropriations for title III is high at 50 % (EUR 3 688 996), this corresponds to payment schedules and reflects the multiannual nature of the Foundation’s operations; notes that a large part of the carry-over for title III (71 %) concerns two projects for which the activities were implemented as planned and as set out in the annual work programme; |
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4.

Notes that while the carry-over of committed appropriations for title III is high at 50 % (EUR 3 688 996), this corresponds to payment schedules and reflects the multiannual nature of the Foundation’s operations; notes that a large part of the carry-over for title III (71 %) concerns two projects for which the activities were implemented as planned and as set out in the annual work programme;

Transfers

Transfers

| 5. | Notes with satisfaction that according to the annual activity report, as well as the Court of Auditors’ findings, the level and nature of transfers in 2012 has remained within the limits of the financial rules; commends the Foundation for its good budgetary planning; |
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5.

Notes with satisfaction that according to the annual activity report, as well as the Court of Auditors’ findings, the level and nature of transfers in 2012 has remained within the limits of the financial rules; commends the Foundation for its good budgetary planning;

Procurement and recruitment procedures

Procurement and recruitment procedures

| 6. | Notes that for the year 2012, neither sampled transactions nor other audit findings have led to any comments on the Foundation’s procurement procedures in the Court of Auditors’ annual audit report; |
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6.

Notes that for the year 2012, neither sampled transactions nor other audit findings have led to any comments on the Foundation’s procurement procedures in the Court of Auditors’ annual audit report;

| 7. | Notes that the Court of Auditors in its annual audit report for 2012 made no comments as regards the Foundation’s recruitment procedures; |
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7.

Notes that the Court of Auditors in its annual audit report for 2012 made no comments as regards the Foundation’s recruitment procedures;

Prevention and management of conflicts of interest and transparency

Prevention and management of conflicts of interest and transparency

| 8. | Acknowledges from the Foundation that since 2011, the Foundation has established a system of monitoring and reporting potential conflicts of interest of members of the Governing Board and the relevant forms are published on the Foundation’s website; acknowledges, furthermore, that the Foundation’s Governing Board discussed a comprehensive strategy on the detection and management of conflicts of interest at its meeting of 25 October 2013 and that the policy is currently being finalised on this basis, with the aim of publishing it in the first quarter of 2014; calls on the Foundation to submit the adopted document to the discharge authority; |
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8.

Acknowledges from the Foundation that since 2011, the Foundation has established a system of monitoring and reporting potential conflicts of interest of members of the Governing Board and the relevant forms are published on the Foundation’s website; acknowledges, furthermore, that the Foundation’s Governing Board discussed a comprehensive strategy on the detection and management of conflicts of interest at its meeting of 25 October 2013 and that the policy is currently being finalised on this basis, with the aim of publishing it in the first quarter of 2014; calls on the Foundation to submit the adopted document to the discharge authority;

| 9. | Observes that the CVs of the members of the Management Board and the declarations of interests of the Executive Director and senior management are not publicly available; calls on the Foundation to remedy the situation as a matter of urgency; |
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9.

Observes that the CVs of the members of the Management Board and the declarations of interests of the Executive Director and senior management are not publicly available; calls on the Foundation to remedy the situation as a matter of urgency;

Internal audit

Internal audit

| 10. | Acknowledges from the Foundation that in 2012, the Commission’s Internal Audit Service (IAS) carried out an audit with the objective of providing an independent assurance on the adequacy and effectiveness of the internal control system with regard to drawing up the annual activity report and, in particular, issuing the Director’s declaration of assurance; |
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10.

Acknowledges from the Foundation that in 2012, the Commission’s Internal Audit Service (IAS) carried out an audit with the objective of providing an independent assurance on the adequacy and effectiveness of the internal control system with regard to drawing up the annual activity report and, in particular, issuing the Director’s declaration of assurance;

| 11. | Notes that the IAS identified a number of strengths during the audit and that it believes that the Foundation’s internal control system in place provides reasonable assurances regarding the achievement of those objectives; notes, however, that 12 recommendations were made, one of which was classified as ‘very important’; notes that those recommendations are in the process of being implemented; |
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11.

Notes that the IAS identified a number of strengths during the audit and that it believes that the Foundation’s internal control system in place provides reasonable assurances regarding the achievement of those objectives; notes, however, that 12 recommendations were made, one of which was classified as ‘very important’; notes that those recommendations are in the process of being implemented;

| 12. | Notes with satisfaction that the IAS recommendations issued in the context of its past audits had been adequately implemented; |
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12.

Notes with satisfaction that the IAS recommendations issued in the context of its past audits had been adequately implemented;

Performance

Performance

| 13. | Requests that the Foundation communicate the results and impact its work has on European citizens in an accessible way, mainly through its website; |
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13.

Requests that the Foundation communicate the results and impact its work has on European citizens in an accessible way, mainly through its website;

| 14. | Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 3 April 2014 (7) on the performance, financial management and control of the agencies. |
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14.

Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 3 April 2014 (7) on the performance, financial management and control of the agencies.

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(1)  OJ C 365, 13.12.2013, p. 221.

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(2)  OJ L 248, 16.9.2002, p. 1.

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(3)  OJ L 298, 26.10.2012, p. 1.

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(4)  OJ L 139, 30.5.1975, p. 1.

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(5)  OJ L 357, 31.12.2002, p. 72.

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(6)  OJ L 328, 7.12.2013, p. 42.

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(7)  Texts adopted, P7_TA(2014)0299 (see page 359 of this Official Journal).

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