# L_2006340EN.01008101.xml

| 6.12.2006 | EN | Official Journal of the European Union | L 340/81 |
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6.12.2006

EN

Official Journal of the European Union

L 340/81

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DECISION OF THE EUROPEAN PARLIAMENT

of 27 April 2006

on the closure of the accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004

(2006/827/EC)

THE EUROPEAN PARLIAMENT,

| — | having regard to the final annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004 (1), |
| --- | --- |

—

having regard to the final annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004 (1),

1

| — | having regard to the Court of Auditors' report on the annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004, together with the Centre's replies (2), |
| --- | --- |

—

having regard to the Court of Auditors' report on the annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004, together with the Centre's replies (2),

2

| — | having regard to the Council's recommendation of 14 March 2006 (5972/2006 — C6-0093/2006), |
| --- | --- |

—

having regard to the Council's recommendation of 14 March 2006 (5972/2006 — C6-0093/2006),

| — | having regard to the EC Treaty, and in particular Article 276 thereof, |
| --- | --- |

—

having regard to the EC Treaty, and in particular Article 276 thereof,

| — | 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 (3), and in particular Article 185 thereof, |
| --- | --- |

—

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 (3), and in particular Article 185 thereof,

3

| — | having regard to Council Regulation (EC) No 1035/97 of 2 June 1997 establishing a European Monitoring Centre on Racism and Xenophobia (4), and in particular Article 12a thereof, |
| --- | --- |

—

having regard to Council Regulation (EC) No 1035/97 of 2 June 1997 establishing a European Monitoring Centre on Racism and Xenophobia (4), and in particular Article 12a thereof,

4

| — | 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), and in particular Article 94 thereof, |
| --- | --- |

—

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), and in particular Article 94 thereof,

5

| — | having regard to Rule 71 of and Annex V to its Rules of Procedure, |
| --- | --- |

—

having regard to Rule 71 of and Annex V to its Rules of Procedure,

| — | having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Civil Liberties, Justice and Home Affairs (A6-0096/2006), |
| --- | --- |

—

having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Civil Liberties, Justice and Home Affairs (A6-0096/2006),

| 1. | Notes the following figures for the accounts of the European Monitoring Centre on Racism and Xenophobia for the financial years 2004 and 2003:
  Revenue and expenditure account for the financial years 2004 and 2003







  (1000 EUR) |
| --- | --- |
| | 2004 | 2003 |
| Revenue |
| Community subsidies | 5 675 | 7 318 |
| Other revenue | 421 | 374 |
| Sundry revenue | 35 | |
| Financial revenue | 21 | 1 |
| PHARE revenue | 82 | 676 |
| Total revenue (a) | 6 234 | 8 369 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 2 645 | 2 618 |
| Appropriations carried over | 85 | 64 |
| Administration — Title II of the budget |
| Payments | 447 | 412 |
| Appropriations carried over | 37 | 51 |
| Operating activities — Title III of the budget |
| Payments | 2 352 | 1 678 |
| Appropriations carried over | 745 | 1 162 |
| Assigned revenue (Phare and other) | | |
| Payments | 7 | 377 |
| Appropriations carried over | 0 | 694 |
| Total expenditure (b) | 6 318 | 7 055 |
| Outturn for the financial year (a - b) | - 84 | 1 334 |
| Balance carried over from the previous financial year | 98 | -1 579 |
| Appropriations carried over, cancelled | 241 | 301 |
| Appropriations for reuse from the previous financial year, not used | 0 | 38 |
| Amounts due written off | - 23 | 0 |
| Exchange-rate differences | - 1 | 5 |
| Amounts refunded to the Commission | | 0 |
| Balance for the financial year | 231 | 98 |
| NB: Totals may include differences due to rounding. |

1.

Notes the following figures for the accounts of the European Monitoring Centre on Racism and Xenophobia for the financial years 2004 and 2003:

Revenue and expenditure account for the financial years 2004 and 2003

(1000 EUR)

2004

2003

Revenue

Community subsidies

5 675

7 318

Other revenue

421

374

Sundry revenue

35

Financial revenue

21

1

PHARE revenue

82

676

Total revenue (a)

Total revenue (a)

6 234

6 234

8 369

8 369

Expenditure

Staff — Title I of the budget

Payments

2 645

2 618

Appropriations carried over

85

64

Administration — Title II of the budget

Payments

447

412

Appropriations carried over

37

51

Operating activities — Title III of the budget

Payments

2 352

1 678

Appropriations carried over

745

1 162

Assigned revenue (Phare and other)

Payments

7

377

Appropriations carried over

0

694

Total expenditure (b)

Total expenditure (b)

6 318

6 318

7 055

7 055

Outturn for the financial year (a - b)

Outturn for the financial year (a - b)

- 84

- 84

1 334

1 334

Balance carried over from the previous financial year

98

-1 579

Appropriations carried over, cancelled

241

301

Appropriations for reuse from the previous financial year, not used

0

38

Amounts due written off

- 23

0

Exchange-rate differences

- 1

5

Amounts refunded to the Commission

0

Balance for the financial year

Balance for the financial year

231

231

98

98

NB: Totals may include differences due to rounding.

| 2. | Approves the closure of the accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004; |
| --- | --- |

2.

Approves the closure of the accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004;

| 3. | Instructs its President to forward this decision to the Director of the European Monitoring Centre on Racism and Xenophobia, the Council, the Commission and the Court of Auditors and to have it published in the Official Journal of the European Union (L series). |
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3.

Instructs its President to forward this decision to the Director of the European Monitoring Centre on Racism and Xenophobia, the Council, the Commission and the Court of Auditors and to have it published in the Official Journal of the European Union (L series).

Official Journal of the European Union

The President

Josep BORRELL FONTELLES

The Secretary-General

Julian PRIESTLEY

---

(1)  
  OJ C 269, 28.10.2005, p. 48.

1

(2)  
  OJ C 332, 28.12.2005, p. 97.

2

(3)  
  OJ L 248, 16.9.2002, p. 1.

3

(4)  
  OJ L 151, 10.6.1997, p. 1. Regulation as amended by Regulation (EC) No 1652/2003 (OJ L 245, 29.9.2003, p. 33).

4

(5)  
  OJ L 357, 31.12.2002, p. 72. Regulation as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3).

5

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RESOLUTION OF THE EUROPEAN PARLIAMENT

with comments forming an integral part of the decision on the discharge for the implementation of the budget of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004

THE EUROPEAN PARLIAMENT,

| — | having regard to the final annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004 (1), |
| --- | --- |

—

having regard to the final annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004 (1),

1

| — | having regard to the Court of Auditors' report on the annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004, together with the Centre's replies (2), |
| --- | --- |

—

having regard to the Court of Auditors' report on the annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004, together with the Centre's replies (2),

2

| — | having regard to the Council's recommendation of 14 March 2006 (5972/2006 — C6-0093/2006), |
| --- | --- |

—

having regard to the Council's recommendation of 14 March 2006 (5972/2006 — C6-0093/2006),

| — | having regard to the EC Treaty, and in particular Article 276 thereof, |
| --- | --- |

—

having regard to the EC Treaty, and in particular Article 276 thereof,

| — | 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 (3), and in particular Article 185 thereof, |
| --- | --- |

—

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 (3), and in particular Article 185 thereof,

3

| — | having regard to Council Regulation EC) No 1035/97 of 2 June 1997 establishing a European Monitoring Centre on Racism and Xenophobia (4), and in particular Article 12a thereof, |
| --- | --- |

—

having regard to Council Regulation EC) No 1035/97 of 2 June 1997 establishing a European Monitoring Centre on Racism and Xenophobia (4), and in particular Article 12a thereof,

4

| — | 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), and in particular Article 94 thereof, |
| --- | --- |

—

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), and in particular Article 94 thereof,

5

| — | having regard to Rule 71 of and Annex V to its Rules of Procedure, |
| --- | --- |

—

having regard to Rule 71 of and Annex V to its Rules of Procedure,

| — | having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Civil Liberties, Justice and Home Affairs (A6-0096/2006), |
| --- | --- |

—

having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Civil Liberties, Justice and Home Affairs (A6-0096/2006),

| A. | whereas the Court of Auditors stated that it had obtained reasonable assurance that the annual accounts for the financial year ended 31 December 2004 were reliable and that, except for irregularities noted in the award of contracts, the underlying transactions, taken as a whole, were legal and regular, |
| --- | --- |

A.

whereas the Court of Auditors stated that it had obtained reasonable assurance that the annual accounts for the financial year ended 31 December 2004 were reliable and that, except for irregularities noted in the award of contracts, the underlying transactions, taken as a whole, were legal and regular,

| B. | whereas the Court of Auditors states that it has obtained reasonable assurance from all the agencies, excepting the express reservations in respect of the 2004 financial year concerning the European Agency for Reconstruction, the European Centre for the Development of Vocational Training, the European Training Foundation, the European Monitoring Centre on Racism and Xenophobia and the European Food Safety Authority, |
| --- | --- |

B.

whereas the Court of Auditors states that it has obtained reasonable assurance from all the agencies, excepting the express reservations in respect of the 2004 financial year concerning the European Agency for Reconstruction, the European Centre for the Development of Vocational Training, the European Training Foundation, the European Monitoring Centre on Racism and Xenophobia and the European Food Safety Authority,

| 1. | Recalls that, under Article 185 of the Financial Regulation, Parliament shall give discharge for the implementation of the budgets of the bodies set up by the Communities and having legal personality which actually receive grants charged to the budget; points out, however, that not all of these bodies are fully, or even partially, funded via grants charged to the budget; emphasises that the discharge decision therefore covers both the budget and the non-budget funding of these bodies; considers it unacceptable that some of the bodies set up by the Union are accountable for the expenditure of income received from sources other than the budget whilst others, which do not receive a subsidy from the budget, are not; affirms the principle that all Community agencies, whether or not they are subsidised, are subject to discharge by Parliament, even when another discharge authority intervenes in accordance with their basic texts; takes the view that there is a need to review all texts that go against this principle; |
| --- | --- |

1.

Recalls that, under Article 185 of the Financial Regulation, Parliament shall give discharge for the implementation of the budgets of the bodies set up by the Communities and having legal personality which actually receive grants charged to the budget; points out, however, that not all of these bodies are fully, or even partially, funded via grants charged to the budget; emphasises that the discharge decision therefore covers both the budget and the non-budget funding of these bodies; considers it unacceptable that some of the bodies set up by the Union are accountable for the expenditure of income received from sources other than the budget whilst others, which do not receive a subsidy from the budget, are not; affirms the principle that all Community agencies, whether or not they are subsidised, are subject to discharge by Parliament, even when another discharge authority intervenes in accordance with their basic texts; takes the view that there is a need to review all texts that go against this principle;

| 2. | Finds table 1 of the Court of Auditors' report, introduced for the first time during the 2003 discharge exercise, which summarises the Centre's powers and responsibilities, governance, resources, activities and services provided, of great value; notes that the information contained in table 1 is supplied by the European Monitoring Centre on Racism and Xenophobia; asks the Court of Auditors to verify the contents of table 1; |
| --- | --- |

2.

Finds table 1 of the Court of Auditors' report, introduced for the first time during the 2003 discharge exercise, which summarises the Centre's powers and responsibilities, governance, resources, activities and services provided, of great value; notes that the information contained in table 1 is supplied by the European Monitoring Centre on Racism and Xenophobia; asks the Court of Auditors to verify the contents of table 1;

| 3. | Insists that as well as spending money properly, agencies should also strive to spend money as efficiently and effectively as possible; invites the Court of Auditors to consider the possibility of extending its specific annual reports on the agencies to include an examination of performance and achievement of objectives; in this context and in line with its resolutions on the 2003 discharge, insists that the following aspects be taken into account: that duplication of work among the agencies must be avoided as much as possible and that measures designed to improve transparency and communication with the public must be clarified, along with Community affirmative action measures at all levels of recruitment, training and the assignment of responsibilities; |
| --- | --- |

3.

Insists that as well as spending money properly, agencies should also strive to spend money as efficiently and effectively as possible; invites the Court of Auditors to consider the possibility of extending its specific annual reports on the agencies to include an examination of performance and achievement of objectives; in this context and in line with its resolutions on the 2003 discharge, insists that the following aspects be taken into account: that duplication of work among the agencies must be avoided as much as possible and that measures designed to improve transparency and communication with the public must be clarified, along with Community affirmative action measures at all levels of recruitment, training and the assignment of responsibilities;

| 4. | Notes that Community agencies do not always have a good image or good press and that many of them do not deserve such a negative image; points out that EU citizens should be made aware of this, with appropriate means being used to explain as often as is necessary the raisons d'être and achievements of the agencies; calls on the Commission to act accordingly, using whatever means it considers necessary; |
| --- | --- |

4.

Notes that Community agencies do not always have a good image or good press and that many of them do not deserve such a negative image; points out that EU citizens should be made aware of this, with appropriate means being used to explain as often as is necessary the raisons d'être and achievements of the agencies; calls on the Commission to act accordingly, using whatever means it considers necessary;

| 5. | Notes that the enlargement of the European Union in 2004 has affected the structures and operating arrangements of the Community agencies in many ways, and that several of the agencies draw attention to these effects in their activity reports, focusing in particular on the increase in the number of administrators; calls on the Commission to assess the real or supposed problems encountered and to recommend the regulatory changes required; |
| --- | --- |

5.

Notes that the enlargement of the European Union in 2004 has affected the structures and operating arrangements of the Community agencies in many ways, and that several of the agencies draw attention to these effects in their activity reports, focusing in particular on the increase in the number of administrators; calls on the Commission to assess the real or supposed problems encountered and to recommend the regulatory changes required;

| 6. | Notes that the Commission has made a commitment to harmonising the way in which activity reports concerning its directorates-general are presented; calls for a similar approach to be taken in respect of the activity reports of the Communities' agencies, which differ significantly in terms of content; calls on the Commission to point out to the Communities' agencies the information and activity indicators that they must provide; |
| --- | --- |

6.

Notes that the Commission has made a commitment to harmonising the way in which activity reports concerning its directorates-general are presented; calls for a similar approach to be taken in respect of the activity reports of the Communities' agencies, which differ significantly in terms of content; calls on the Commission to point out to the Communities' agencies the information and activity indicators that they must provide;

| 7. | Is pleased to note that the Court of Auditors has been able to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 2004 are reliable and that the underlying transactions, taken as a whole, are legal and regular; |
| --- | --- |

7.

Is pleased to note that the Court of Auditors has been able to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 2004 are reliable and that the underlying transactions, taken as a whole, are legal and regular;

| 8. | Expresses its concern about the high level of cancelled carry-overs, in particular in title I (staff expenditure); |
| --- | --- |

8.

Expresses its concern about the high level of cancelled carry-overs, in particular in title I (staff expenditure);

| 9. | Is pleased to note that the level of carry-overs decreased significantly; welcomes the Centre's assurances that it has taken measures to further reduce the level of carry-overs; encourages the Centre to improve the way carry-overs are established in order to avoid the high percentage of cancellations of appropriations; |
| --- | --- |

9.

Is pleased to note that the level of carry-overs decreased significantly; welcomes the Centre's assurances that it has taken measures to further reduce the level of carry-overs; encourages the Centre to improve the way carry-overs are established in order to avoid the high percentage of cancellations of appropriations;

| 10. | Is pleased to note the Centre's assurance that risk analysis of internal control standards has been carried out and that the ex-ante verification checklists have been reviewed; |
| --- | --- |

10.

Is pleased to note the Centre's assurance that risk analysis of internal control standards has been carried out and that the ex-ante verification checklists have been reviewed;

| 11. | Is concerned by the irregularities noted by the Court of Auditors in contract tendering and awards; urges the Centre to improve procedures as soon as possible with a view to avoiding similar irregularities in future; |
| --- | --- |

11.

Is concerned by the irregularities noted by the Court of Auditors in contract tendering and awards; urges the Centre to improve procedures as soon as possible with a view to avoiding similar irregularities in future;

| 12. | Calls on the Commission to help the agencies follow as closely as possible the work plan agreed for the year ahead, allowing activities to be properly planned and implemented, and particularly to avoid major, last-minute changes to the work load; |
| --- | --- |

12.

Calls on the Commission to help the agencies follow as closely as possible the work plan agreed for the year ahead, allowing activities to be properly planned and implemented, and particularly to avoid major, last-minute changes to the work load;

| 13. | Asks the Commission to improve synergies between agencies by making cooperation more effective, avoiding duplication of work and addressing shortcomings, in particular as regards common areas such as training, the implementation of Community policies across the board, the use of the latest management systems and solving problems relating to sound management of the budget. |
| --- | --- |

13.

Asks the Commission to improve synergies between agencies by making cooperation more effective, avoiding duplication of work and addressing shortcomings, in particular as regards common areas such as training, the implementation of Community policies across the board, the use of the latest management systems and solving problems relating to sound management of the budget.

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(1)  
  OJ C 269, 28.10.2005, p. 48.

1

(2)  
  OJ C 332, 28.12.2005, p. 97.

2

(3)  
  OJ L 248, 16.9.2002, p. 1.

3

(4)  
  OJ L 151, 10.6.1997, p. 1. Regulation as amended by Regulation (EC) No 1652/2003 (OJ L 245, 29.9.2003, p. 33).

4

(5)  
  OJ L 357, 31.12.2002, p. 72. Regulation as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3).

5

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