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            DECISION OF THE EUROPEAN PARLIAMENT         

of 27 April 2006         

on closing the accounts for implementation of the European Union general budget for the financial year 2004, Section III — Commission

(2006/809/EC, Euratom)

THE EUROPEAN PARLIAMENT,

The President

Josep BORRELL FONTELLES            

The Secretary-General

Julian PRIESTLEY            

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(1)OJ L 53, 23.2.2004.

(2)OJ C 302, 30.11.2005, p. 1.

(3)OJ C 107, 30.4.2004, p. 1.

(4)OJ C 301, 30.11.2005, p. 1.

(5)OJ C 302, 30.11.2005, p. 100.

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

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            RESOLUTION OF THE EUROPEAN PARLIAMENT         

with comments forming an integral part of the decision on the discharge for implementation of the European Union general budget for the financial year 2004, Section III — Commission

THE EUROPEAN PARLIAMENT,

HORIZONTAL ISSUES

Reliability of the accounts

The opening balance sheet

Pre-financing

Towards an integrated internal control framework

Scoreboard for the implementation of an integrated internal control framework

Declaration of Assurance

Simplification

National management, assurance and certification declarations

Ex ante and ex post declarations for each area of the financial perspectives

Ex ante disclosure statement

Ex post declaration of assurance

Article 53(5) of the Financial Regulation

Transparency

The possible role of national audit offices

Commission's internal control system

Annual activity reports and declarations

Synthesis report

The accounting officer

Networking

Error rates, tolerable risk of error and cost-benefit analysis

Court of Auditors

SECTORAL ISSUES

Revenue

The common agricultural policy

Special Report No 9/2004 concerning Forestry Measures within Rural Development Policy

Special Report No 3/2005 concerning the Rural Development: The Verification of Agri-Environment expenditure

Structural measures

Internal policies, including research

Employment and social affairs

Environment, public health and food safety

Internal market and consumer protection

Transport and tourism

Culture and education

Gender equality

Area of freedom, security and justice

External actions

Special Report No 10/2004 concerning the Devolution of EC external aid management to the Commission delegations

Special Report No 4/2005 concerning the Commission's management of economic cooperation in Asia

Pre-accession strategy

Administrative expenditure

Issues concerning the agencies

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(1)OJ L 53, 23.2.2004.

(2)OJ C 302, 30.11.2005, p. 1.

(3)OJ C 107, 30.4.2004, p. 1.

(4)OJ C 301, 30.11.2005, p. 1.

(5)OJ C 302, 30.11.2005, p. 100.

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

(7)Texts Adopted, P6_TA(2005)0092.

(8)  Abbreviation of the French term ‘Déclaration d'assurance’.

(9)OJ L 161, 26.6.1999, p. 1. Regulation as last amended by Regulation (EC) No 173/2005 (OJ L 29, 2.2.2005, p. 3).

(10)OJ L 63, 3.3.2001, p. 21. Regulation as amended by Regulation (EC) No 2355/2002 (OJ L 351, 28.12.2002, p. 42).

(11)OJ L 209, 11.8.2005, p. 1.

(12)  See ECOFIN Council conclusions of 8 November 2005 on

http://www.fco.gov.uk/Files/kfile/EcofinConclusions_08nov.pdf.

(13)  The current budgetary principles as set out in Article 3 of the Financial Regulation are ‘unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial management and transparency’.

(14)Texts adopted, P6_TA(2006)0043.

(15)              ‘The Commission, working with the Member States, should provide an assessment of the present controls at sector and regional level and the value of existing statements and declarations.’         

(16)OJ L 277, 21.10.2005, p. 1.

(17)OJ C 74 E, 24.3.2004, p. 746.

(18)  Reply to question 1.4, DEVE questionnaire.

(19)  Reply to question 5.2, DEVE questionnaire.

(20)OJ L 357, 31.12.2002, p. 1.

(21)OJ C 92 E, 16.4.2004, p. 119.

(22)Texts adopted, P6_TA(2005)0460.

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

(24)OJ L 245, 29.9.2003, p. 1.

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