# L_2009088EN.01007901.xml

| 31.3.2009 | EN | Official Journal of the European Union | L 88/79 |
| --- | --- | --- | --- |

31.3.2009

EN

Official Journal of the European Union

L 88/79

---

DECISION OF THE EUROPEAN PARLIAMENT

DECISION OF THE EUROPEAN PARLIAMENT

of 22 April 2008

on discharge in respect of the implementation of the European Union general budget for the financial year 2006, section VI — European Economic and Social Committee

(2009/193/EC)

THE EUROPEAN PARLIAMENT,

having regard to the European Union general budget for the financial year 2006 (1),

1

having regard to the final annual accounts of the European Communities for the financial year 2006 — Volume I (C6-0367/2007) (2),

2

having regard to the European Economic and Social Committee's annual report to the discharge authority on internal audits carried out in 2006,

having regard to the Annual Report of the Court of Auditors on implementation of the budget for the financial year 2006 and the Court of Auditors' special reports, together with the audited institutions' replies (3),

3

having regard to the statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors pursuant to Article 248 of the EC Treaty (4),

4

having regard to Articles 272(10), 274, 275 and 276 of the EC Treaty,

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 (5), and in particular Articles 50, 86, 145, 146 and 147 thereof,

5

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 (A6-0098/2008),

| 1. | Grants the Secretary-General of the European Economic and Social Committee discharge in respect of the implementation of the European Economic and Social Committee budget for the financial year 2006; |
| --- | --- |

1.

Grants the Secretary-General of the European Economic and Social Committee discharge in respect of the implementation of the European Economic and Social Committee budget for the financial year 2006;

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

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 Council, the Commission, the Court of Justice, the Court of Auditors, the European Ombudsman and the European Data Protection Supervisor, and to arrange for their publication in the Official Journal of the European Union (L series). |
| --- | --- |

3.

Instructs its President to forward this Decision and the Resolution that forms an integral part of it to the Council, the Commission, the Court of Justice, the Court of Auditors, the European Ombudsman and the European Data Protection Supervisor, 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

Harald RØMER

---

(1)  OJ L 78, 15.3.2006.

1

(2)  OJ C 274, 15.11.2007, p. 1.

2

(3)  OJ C 273, 15.11.2007, p. 1.

3

(4)  OJ C 274, 15.11.2007, p. 130.

4

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

5

---

RESOLUTION OF THE EUROPEAN PARLIAMENT

of 22 April 2008

with observations forming an integral part of the decision on discharge in respect of the implementation of the European Union general budget for the financial year 2006, section VI — European Economic and Social Committee

THE EUROPEAN PARLIAMENT,

having regard to the European Union general budget for the financial year 2006 (1),

having regard to the final annual accounts of the European Communities for the financial year 2006 — Volume I (C6-0367/2007) (2),

having regard to the European Economic and Social Committee's annual report to the discharge authority on internal audits carried out in 2006,

having regard to the Annual Report of the Court of Auditors on implementation of the budget for the financial year 2006 and the Court of Auditors' special reports, together with the audited institutions' replies (3),

having regard to the statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors pursuant to Article 248 of the EC Treaty (4),

having regard to Articles 272(10), 274, 275 and 276 of the EC Treaty,

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 (5), and in particular Articles 50, 86, 145, 146 and 147 thereof,

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 (A6-0098/2008),

| 1. | Notes that in 2006 the European Economic and Social Committee (EESC) had available commitment appropriations amounting to a total of EUR 112 389 673,52 (2005: EUR 106 880 105,67), with a utilisation rate of 97,01 %; |
| --- | --- |

1.

Notes that in 2006 the European Economic and Social Committee (EESC) had available commitment appropriations amounting to a total of EUR 112 389 673,52 (2005: EUR 106 880 105,67), with a utilisation rate of 97,01 %;

| 2. | Notes that, following the introduction of accrual accounting with effect from 1 January 2005, the EESC's financial statements disclose a negative economic out-turn of EUR 2 204 729 (deficit) and identical amounts (EUR 164 448 636) in respect of both assets and liabilities; |
| --- | --- |

2.

Notes that, following the introduction of accrual accounting with effect from 1 January 2005, the EESC's financial statements disclose a negative economic out-turn of EUR 2 204 729 (deficit) and identical amounts (EUR 164 448 636) in respect of both assets and liabilities;

| 3. | Welcomes the signature in December 2007 of a new Administrative Cooperation Agreement between the EESC and the Committee of the Regions (CoR) for the period 2008 to 2014; is convinced that cooperation between the two institutions will be financially advantageous for the European taxpayer; |
| --- | --- |

3.

Welcomes the signature in December 2007 of a new Administrative Cooperation Agreement between the EESC and the Committee of the Regions (CoR) for the period 2008 to 2014; is convinced that cooperation between the two institutions will be financially advantageous for the European taxpayer;

| 4. | Welcomes the clear commitment of the two committees to the aim of harmonising their internal control standards, based on best practices, as well as all other relevant financial procedures relating to the Joint Services; |
| --- | --- |

4.

Welcomes the clear commitment of the two committees to the aim of harmonising their internal control standards, based on best practices, as well as all other relevant financial procedures relating to the Joint Services;

| 5. | Notes that the new agreement keeps the most important areas (infrastructures, IT and telecommunications as well as translation, including the production of documents) within the Joint Services' remit, while a limited number of services are de-coupled, such as internal services, socio-medical service, the library and prepress; |
| --- | --- |

5.

Notes that the new agreement keeps the most important areas (infrastructures, IT and telecommunications as well as translation, including the production of documents) within the Joint Services' remit, while a limited number of services are de-coupled, such as internal services, socio-medical service, the library and prepress;

| 6. | Insists however that this de-coupling should be budget neutral and, therefore, urges the two committees to make a joint analysis as part of the mid-term review in order to assess whether this shift of resources will have been beneficial to both; calls on the two committees to keep Parliament informed of the mini-cooperation agreements in the areas concerned by de-coupling; |
| --- | --- |

6.

Insists however that this de-coupling should be budget neutral and, therefore, urges the two committees to make a joint analysis as part of the mid-term review in order to assess whether this shift of resources will have been beneficial to both; calls on the two committees to keep Parliament informed of the mini-cooperation agreements in the areas concerned by de-coupling;

| 7. | Points to the remark made by the ECA at point 10.19 of its Annual Report to the effect that some management and control weaknesses appeared in relation to public procurement; notes with concern the high percentage of negotiated procedures, instead of calls for tenders, within the whole expenditure for procurement; welcomes however the information provided by the Joint Services according to which, for most of the building-related services that were previously awarded after negotiated procedures, new contracts have been signed after calls for tender or call for tender procedures are on-going; |
| --- | --- |

7.

Points to the remark made by the ECA at point 10.19 of its Annual Report to the effect that some management and control weaknesses appeared in relation to public procurement; notes with concern the high percentage of negotiated procedures, instead of calls for tenders, within the whole expenditure for procurement; welcomes however the information provided by the Joint Services according to which, for most of the building-related services that were previously awarded after negotiated procedures, new contracts have been signed after calls for tender or call for tender procedures are on-going;

| 8. | Welcomes in this context the creation within the Joint Services of a Contracts Unit providing assistance to all operational departments in the Joint Services in the area of public procurement; notes that under the new agreement the verification service of the Joint Services has been transferred to each committee's own services; |
| --- | --- |

8.

Welcomes in this context the creation within the Joint Services of a Contracts Unit providing assistance to all operational departments in the Joint Services in the area of public procurement; notes that under the new agreement the verification service of the Joint Services has been transferred to each committee's own services;

| 9. | Notes that, according to the Joint Services' answers to the rapporteur's questionnaire, with the occupation of the Remorqueur and Van Maerlant buildings in 2007, 92 % of the committees' total office space is now occupied and their needs for space have been satisfied for the coming years; |
| --- | --- |

9.

Notes that, according to the Joint Services' answers to the rapporteur's questionnaire, with the occupation of the Remorqueur and Van Maerlant buildings in 2007, 92 % of the committees' total office space is now occupied and their needs for space have been satisfied for the coming years;

| 10. | Notes, in relation to the renovation of the Montoyer entrance hall, that the EESC Internal Auditor concluded in its report that ‘he did not find elements that would suggest the settlement of the penalties for late delivery for the Montoyer hall renovation was not defendable’; points out that this report was sent to OLAF and that this has not resulted in any follow-up of which the EESC or the CoR is aware; |
| --- | --- |

10.

Notes, in relation to the renovation of the Montoyer entrance hall, that the EESC Internal Auditor concluded in its report that ‘he did not find elements that would suggest the settlement of the penalties for late delivery for the Montoyer hall renovation was not defendable’; points out that this report was sent to OLAF and that this has not resulted in any follow-up of which the EESC or the CoR is aware;

| 11. | Notes that in its annual activity report, the EESC considered the number of ex-post controls performed in 2006 insufficient; notes with satisfaction the steps taken by the EESC to improve this situation, including the creation of a stable staffing situation, improvement of the interoperability of verifiers, and so on; |
| --- | --- |

11.

Notes that in its annual activity report, the EESC considered the number of ex-post controls performed in 2006 insufficient; notes with satisfaction the steps taken by the EESC to improve this situation, including the creation of a stable staffing situation, improvement of the interoperability of verifiers, and so on;

| 12. | Considers it crucial that the controls carried out by, for example, authorising officers, verifiers and auditors, are rigorous enough; underlines in this context the importance of a sufficient number of random checks in all sectors, in addition to those few strategic ones that present a higher risk; |
| --- | --- |

12.

Considers it crucial that the controls carried out by, for example, authorising officers, verifiers and auditors, are rigorous enough; underlines in this context the importance of a sufficient number of random checks in all sectors, in addition to those few strategic ones that present a higher risk;

| 13. | Notes with satisfaction in this context the personal assurance given by the EESC's Secretary-General to its Committee on Budgetary Control that reasonable guarantees and safeguards were in place regarding the efficiency and regularity of ex-ante and ex-post controls; |
| --- | --- |

13.

Notes with satisfaction in this context the personal assurance given by the EESC's Secretary-General to its Committee on Budgetary Control that reasonable guarantees and safeguards were in place regarding the efficiency and regularity of ex-ante and ex-post controls;

| 14. | Welcomes the setting-up of an audit committee made up of three Members of the EESC, assisted by an external auditor and reporting to its President, and whose tasks include, among others, the verification of the independence of the Internal Audit unit and the assessment of actions taken in response to the recommendations contained in the audit reports; |
| --- | --- |

14.

Welcomes the setting-up of an audit committee made up of three Members of the EESC, assisted by an external auditor and reporting to its President, and whose tasks include, among others, the verification of the independence of the Internal Audit unit and the assessment of actions taken in response to the recommendations contained in the audit reports;

| 15. | Notes with regret that, further to the Belgian criminal proceedings against a former EESC Member concerning travel expenses (referred to in paragraph 4 of its discharge resolution of 27 April 2006 (6), the oral meeting before the tribunal has been postponed five times, three of which at the request of the defence; notes with satisfaction that the EESC's administration has produced written evidence that the EESC did not encourage those postponements; |
| --- | --- |

15.

Notes with regret that, further to the Belgian criminal proceedings against a former EESC Member concerning travel expenses (referred to in paragraph 4 of its discharge resolution of 27 April 2006 (6), the oral meeting before the tribunal has been postponed five times, three of which at the request of the defence; notes with satisfaction that the EESC's administration has produced written evidence that the EESC did not encourage those postponements;

| 16. | Notes with satisfaction that a general review of the rules for reimbursement of travel and meeting expenses of Members of the EESC was adopted on 10 October 2007 aimed at improving and simplifying the procedures involved, while ensuring transparency and equal treatment for all Members and taking into account technological developments (such as e-tickets, online hotel reservations and video-conferencing). |
| --- | --- |

16.

Notes with satisfaction that a general review of the rules for reimbursement of travel and meeting expenses of Members of the EESC was adopted on 10 October 2007 aimed at improving and simplifying the procedures involved, while ensuring transparency and equal treatment for all Members and taking into account technological developments (such as e-tickets, online hotel reservations and video-conferencing).

---

(1)  OJ L 78, 15.3.2006.

(2)  OJ C 274, 15.11.2007, p. 1.

(3)  OJ C 273, 15.11.2007, p. 1.

(4)  OJ C 274, 15.11.2007, p. 130.

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

(6)  OJ C 296 E, 6.12.2006, p. 171.

---