# L_2009255EN.01019001.xml

| 26.9.2009 | EN | Official Journal of the European Union | L 255/190 |
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26.9.2009

EN

Official Journal of the European Union

L 255/190

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DECISION OF THE EUROPEAN PARLIAMENT

DECISION OF THE EUROPEAN PARLIAMENT

of 23 April 2009

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 2007

(2009/677/EC)

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 2007 (1), |
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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 2007 (1),

1

| — | having regard to the Court of Auditors’ report on the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2007, together with the Foundation’s replies (2), |
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—

having regard to the Court of Auditors’ report on the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2007, together with the Foundation’s replies (2),

2

| — | having regard to the Council’s recommendation of 10 February 2009 (5588/2009 — C6-0060/2009), |
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—

having regard to the Council’s recommendation of 10 February 2009 (5588/2009 — C6-0060/2009),

| — | having regard to the EC Treaty, and in particular Article 276 thereof, |
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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, |
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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 (3), and in particular Article 185 thereof,

3

| — | 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,

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 Regulation (EC, Euratom) No 1605/2002 (5), and in particular Article 94 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 Regulation (EC, Euratom) No 1605/2002 (5), and in particular Article 94 thereof,

5

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

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 (A6-0173/2009), |
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—

having regard to the report of the Committee on Budgetary Control (A6-0173/2009),

| 1. | Grants the Director of the European Foundation for the Improvement of Living and Working Conditions discharge in respect of the implementation of the Foundation’s budget for the financial year 2007; |
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1.

Grants the Director of the European Foundation for the Improvement of Living and Working Conditions discharge in respect of the implementation of the Foundation’s budget for the financial year 2007;

| 2. | Sets out its observations in the Resolution below; |
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2.

Sets out its observations in the Resolution below;

| 3. | Instructs its President to forward this Decision and the Resolution that forms an integral part of it to the Director of the European Foundation for the Improvement of Living and Working Conditions, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series). |
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3.

Instructs its President to forward this Decision and the Resolution that forms an integral part of it to the Director of the European Foundation for the Improvement of Living and Working Conditions, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series).

Official Journal of the European Union

The President

Hans-Gert PÖTTERING

The Secretary-General

Klaus WELLE

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(1)  OJ C 278, 31.10.2008, p. 60.

1

(2)  OJ C 311, 5.12.2008, p. 156.

2

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

3

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

4

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

5

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RESOLUTION OF THE EUROPEAN PARLIAMENT

of 23 April 2009

with observations forming an integral part of the 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 2007

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 2007 (1), |
| --- | --- |

—

having regard to the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2007 (1),

| — | having regard to the Court of Auditors’ report on the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2007, together with the Foundation’s replies (2), |
| --- | --- |

—

having regard to the Court of Auditors’ report on the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2007, together with the Foundation’s replies (2),

| — | having regard to the Council’s recommendation of 10 February 2009 (5588/2009 — C6-0060/2009), |
| --- | --- |

—

having regard to the Council’s recommendation of 10 February 2009 (5588/2009 — C6-0060/2009),

| — | 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,

| — | 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, |
| --- | --- |

—

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,

| — | 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 Regulation (EC, Euratom) No 1605/2002 (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 Regulation (EC, Euratom) No 1605/2002 (5), and in particular Article 94 thereof,

| — | 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 (A6-0173/2009), |
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—

having regard to the report of the Committee on Budgetary Control (A6-0173/2009),

| A. | whereas the Court of Auditors (ECA) stated that it has obtained reasonable assurance that the annual accounts for the financial year 2007 are reliable, and the underlying transactions are legal and regular, |
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A.

whereas the Court of Auditors (ECA) stated that it has obtained reasonable assurance that the annual accounts for the financial year 2007 are reliable, and the underlying transactions are legal and regular,

| B. | whereas on 22 April 2008 Parliament granted the Director of the European Foundation for the Improvement of Living and Working Conditions discharge in respect of the implementation of the Foundation’s budget for the financial year 2006 (6), and in its resolution accompanying the discharge decision, inter alia,






  — | noted the ECA’s criticism that, in relation to recruitment procedures, the selection criteria were neither decided by selection boards at the outset nor defined in conformity with the vacancy notice, and the Foundation’s reply that all vacancy notices now include a clear indication of whether success in tests is a precondition for success in the competition, |
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B.

whereas on 22 April 2008 Parliament granted the Director of the European Foundation for the Improvement of Living and Working Conditions discharge in respect of the implementation of the Foundation’s budget for the financial year 2006 (6), and in its resolution accompanying the discharge decision, inter alia,

—

noted the ECA’s criticism that, in relation to recruitment procedures, the selection criteria were neither decided by selection boards at the outset nor defined in conformity with the vacancy notice, and the Foundation’s reply that all vacancy notices now include a clear indication of whether success in tests is a precondition for success in the competition,

| — | noted further that, in 2006, the Foundation launched an ex-post evaluation of the 2001-2004 work programme, in conjunction with an interim evaluation of selected aspects of the Foundation’s ongoing work, with a view to determining the organisation’s impact, added value and effectiveness, |
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noted further that, in 2006, the Foundation launched an ex-post evaluation of the 2001-2004 work programme, in conjunction with an interim evaluation of selected aspects of the Foundation’s ongoing work, with a view to determining the organisation’s impact, added value and effectiveness,

| — | asked to be informed of the results of the evaluation, |
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asked to be informed of the results of the evaluation,

Weaknesses in recruitment procedures

| 1. | Regrets that in 2007, as in 2006, the ECA found weaknesses in recruitment procedures; in particular, the ECA again found a case where the selection criteria were not defined in conformity with the vacancy notice; |
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1.

Regrets that in 2007, as in 2006, the ECA found weaknesses in recruitment procedures; in particular, the ECA again found a case where the selection criteria were not defined in conformity with the vacancy notice;

| 2. | Notes the ECA’s further observations that neither the weighting of the selection criteria nor the minimal scores to be achieved were decided by the selection board from the outset; |
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2.

Notes the ECA’s further observations that neither the weighting of the selection criteria nor the minimal scores to be achieved were decided by the selection board from the outset;

| 3. | Notes that the ECA considers that this situation did not ensure transparent and non-discriminatory recruitment procedures; |
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3.

Notes that the ECA considers that this situation did not ensure transparent and non-discriminatory recruitment procedures;

| 4. | Notes the Foundation’s reply that in 2008 the recruitment procedures have been adapted in order to comply with the ECA’s recommendations; |
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4.

Notes the Foundation’s reply that in 2008 the recruitment procedures have been adapted in order to comply with the ECA’s recommendations;

| 5. | Requests the Foundation to pay particular attention to the legality of its recruitment procedures and to specify, in its annual activity report for 2008, the action taken in follow-up to the ECA’s observations; |
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5.

Requests the Foundation to pay particular attention to the legality of its recruitment procedures and to specify, in its annual activity report for 2008, the action taken in follow-up to the ECA’s observations;

Weaknesses in procurement procedures

| 6. | Is concerned that in three procurement procedures the ECA found anomalies such as:






  — | the financial evaluation procedure for a contract not being clearly specified in the tender documents, |
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6.

Is concerned that in three procurement procedures the ECA found anomalies such as:

—

the financial evaluation procedure for a contract not being clearly specified in the tender documents,

| — | selection criteria not allowing proper evaluation of the financial capacity of the candidates; |
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—

selection criteria not allowing proper evaluation of the financial capacity of the candidates;

| 7. | Notes the ECA’s concern that this situation undermined the quality of the procedures and risked biasing the final selection; |
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7.

Notes the ECA’s concern that this situation undermined the quality of the procedures and risked biasing the final selection;

| 8. | Notes the Foundation’s replies that, in future, price evaluations will be defined in a way that avoids discretionary powers from the outset, and criteria for the application of minimal capacity levels will be laid down; |
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8.

Notes the Foundation’s replies that, in future, price evaluations will be defined in a way that avoids discretionary powers from the outset, and criteria for the application of minimal capacity levels will be laid down;

| 9. | Requests the Foundation to specify, in its annual activity report for 2008, the action taken in follow-up to the ECA’s observations; |
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9.

Requests the Foundation to specify, in its annual activity report for 2008, the action taken in follow-up to the ECA’s observations;

Introduction of accrual based accounting (ABAC)

| 10. | Is satisfied that the Foundation introduced ABAC in 2008; |
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10.

Is satisfied that the Foundation introduced ABAC in 2008;

| 11. | Notes the ECA’s observation that, under the Financial Regulation, contributions the Foundation received from the Commission to prepare for the membership of Croatia and Turkey should have been treated as assigned revenue; |
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11.

Notes the ECA’s observation that, under the Financial Regulation, contributions the Foundation received from the Commission to prepare for the membership of Croatia and Turkey should have been treated as assigned revenue;

| 12. | Notes the Foundation’s reply that from 2008 budget lines for assigned revenue have been set up in ABAC, and that it will follow the ECA’s recommendation; |
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12.

Notes the Foundation’s reply that from 2008 budget lines for assigned revenue have been set up in ABAC, and that it will follow the ECA’s recommendation;

| 13. | Notes the ECA’s finding that recoverable VAT of EUR 376 611 in respect of 2007 should have been claimed by the year-end in order to comply with the principle of sound financial management; |
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13.

Notes the ECA’s finding that recoverable VAT of EUR 376 611 in respect of 2007 should have been claimed by the year-end in order to comply with the principle of sound financial management;

| 14. | Acknowledges the Foundation’s reply that VAT recovery was delayed due to the introduction of ABAC; notes that the outstanding VAT was fully recovered by April 2008; |
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14.

Acknowledges the Foundation’s reply that VAT recovery was delayed due to the introduction of ABAC; notes that the outstanding VAT was fully recovered by April 2008;

Follow-up to the previous discharge exercise

| 15. | Recalls that, in 2006, the Foundation launched an ex-post evaluation of the 2001-2004 work programme, in conjunction with an interim evaluation of selected aspects of the Foundation’s ongoing work, with a view to determining the organisation’s impact, added value and effectiveness; |
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15.

Recalls that, in 2006, the Foundation launched an ex-post evaluation of the 2001-2004 work programme, in conjunction with an interim evaluation of selected aspects of the Foundation’s ongoing work, with a view to determining the organisation’s impact, added value and effectiveness;

| 16. | Notes from the annual activity report that in 2006 the Foundation’s strategic direction was reviewed and five strategic goals formulated; |
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16.

Notes from the annual activity report that in 2006 the Foundation’s strategic direction was reviewed and five strategic goals formulated;

| 17. | Insists on being informed of the results of the evaluation regarding the Foundation’s impact, added value and effectiveness in time for the 2008 discharge exercise; |
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17.

Insists on being informed of the results of the evaluation regarding the Foundation’s impact, added value and effectiveness in time for the 2008 discharge exercise;

| 18. | Refers for other observations accompanying its Decision on discharge which are of a horizontal nature to its Resolution of 23 April 2009 on financial management and control of EU agencies (7). |
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18.

Refers for other observations accompanying its Decision on discharge which are of a horizontal nature to its Resolution of 23 April 2009 on financial management and control of EU agencies (7).

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(1)  OJ C 278, 31.10.2008, p. 60.

(2)  OJ C 311, 5.12.2008, p. 156.

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

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

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

(6)  OJ L 88, 31.3.2009, p. 93.

(7)  See page 206 of this Official Journal.

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