# L_2006340EN.01006401.xml

| 6.12.2006 | EN | Official Journal of the European Union | L 340/64 |
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DECISION OF THE EUROPEAN PARLIAMENT

of 27 April 2006

on the closure of the accounts of the European Centre for the Development of Vocational Training for the financial year 2004

(2006/821/EC)

THE EUROPEAN PARLIAMENT,

| — | having regard to the final annual accounts of the European Centre for the Development of Vocational Training for the financial year 2004( 1 ), |
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| — | having regard to the Court of Auditors' report on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2004, together with the Centre's replies( 2 ), |
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| — | having regard to the Council's recommendation of 14 March 2006 (5972/2006 — C6-0093/2006), |
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| — | having regard to the EC Treaty, and in particular Article 276 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, |
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| — | having regard to Council Regulation (EEC) No 337/75 of 10 February 1975 establishing a European Centre for the Development of Vocational Training( 4 ), and in particular Article 12a 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 ), and in particular Article 94 thereof, |
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| — | having regard to Rule 71 of and Annex V to its Rules of Procedure, |
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| — | having regard to the report of the Committee on Budgetary (A6-0094/2006), |
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| 1. | Notes the following figures for the accounts of the European Centre for the Development of Vocational Training for the financial years 2004 and 2003:
Revenue and expenditure account for the financial years 2004 and 2003
(1000 EUR) 2004
2003 Revenue Commission subsidies
13 700
14 500 Revenue from previous financial years
0
0 Miscellaneous revenue
42
3 Assigned revenue (Phare and third countries)
724
792 Financial revenue
0
0 Total revenue (a)
14 466
15 295 Budgetary expenditure for the financial year Staff—
Title I of the budget Payments
8 579
7 554 Appropriations carried over
466
443 Administration —
Title II of the budget Payments
768
778 Appropriations carried over
542
358 Operating activities —
Title III of the budget (except for assigned revenue) Payments
2 508
2 381 Payments against RAL (outstanding commitments) at 31.12.2003
2 702 Appropriations carried over
0
3 138 Assigned revenue (Phare and third countries) Payments
416
546 Appropriations carried over
309
246 Total expenditure (b)
16 290
15 444 Outturn for the financial year (a — b)
-1 824
- 149 Balance carried over from the previous financial year
- 993
- 545 Appropriations carried over and cancelled
56
399 Neutralisation of the carry-over n-1 in Title 3 linked to the change to differentiated appropriations
3 138 Sums for reuse from the previous financial year not used
1
10 Refunds to the Commission

- 716 Exchange-rate differences
- 4
8 Balance for the financial year
374
- 993 | (1000 EUR) | | 2004 | 2003 | Revenue | Commission subsidies | 13 700 | 14 500 | Revenue from previous financial years | 0 | 0 | Miscellaneous revenue | 42 | 3 | Assigned revenue (Phare and third countries) | 724 | 792 | Financial revenue | 0 | 0 | Total revenue (a) | 14 466 | 15 295 | Budgetary expenditure for the financial year | Staff—
Title I of the budget | Payments | 8 579 | 7 554 | Appropriations carried over | 466 | 443 | Administration —
Title II of the budget | Payments | 768 | 778 | Appropriations carried over | 542 | 358 | Operating activities —
Title III of the budget (except for assigned revenue) | Payments | 2 508 | 2 381 | Payments against RAL (outstanding commitments) at 31.12.2003 | 2 702 | | Appropriations carried over | 0 | 3 138 | Assigned revenue (Phare and third countries) | Payments | 416 | 546 | Appropriations carried over | 309 | 246 | Total expenditure (b) | 16 290 | 15 444 | Outturn for the financial year (a — b) | -1 824 | - 149 | Balance carried over from the previous financial year | - 993 | - 545 | Appropriations carried over and cancelled | 56 | 399 | Neutralisation of the carry-over n-1 in Title 3 linked to the change to differentiated appropriations | 3 138 | | Sums for reuse from the previous financial year not used | 1 | 10 | Refunds to the Commission | | - 716 | Exchange-rate differences | - 4 | 8 | Balance for the financial year | 374 | - 993 |
| ----------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- | | ---- | ---- | ------- | -------------------- | ------ | ------ | ------------------------------------- | - | - | --------------------- | -- | - | -------------------------------------------- | --- | --- | ----------------- | - | - | ----------------- | ------ | ------ | -------------------------------------------- | ----------------------------- | -------- | ----- | ----- | --------------------------- | --- | --- | ---------------------------------------- | -------- | --- | --- | --------------------------- | --- | --- | ----------------------------------------------------------------------------- | -------- | ----- | ----- | ------------------------------------------------------------ | ----- | | --------------------------- | - | ----- | -------------------------------------------- | -------- | --- | --- | --------------------------- | --- | --- | --------------------- | ------ | ------ | -------------------------------------- | ------ | ----- | ----------------------------------------------------- | ----- | ----- | ----------------------------------------- | -- | --- | ----------------------------------------------------------------------------------------------------- | ----- | | -------------------------------------------------------- | - | -- | ------------------------- | | ----- | ------------------------- | --- | - | ------------------------------ | --- | ----- |
| (1000 EUR) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | 2004 | 2003 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Revenue | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Commission subsidies | 13 700 | 14 500 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Revenue from previous financial years | 0 | 0 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Miscellaneous revenue | 42 | 3 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Assigned revenue (Phare and third countries) | 724 | 792 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Financial revenue | 0 | 0 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Total revenue (a) | 14 466 | 15 295 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Budgetary expenditure for the financial year | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Staff—
Title I of the budget | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments | 8 579 | 7 554 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over | 466 | 443 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Administration —
Title II of the budget | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments | 768 | 778 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over | 542 | 358 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Operating activities —
Title III of the budget (except for assigned revenue) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments | 2 508 | 2 381 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments against RAL (outstanding commitments) at 31.12.2003 | 2 702 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over | 0 | 3 138 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Assigned revenue (Phare and third countries) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments | 416 | 546 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over | 309 | 246 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Total expenditure (b) | 16 290 | 15 444 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Outturn for the financial year (a — b) | -1 824 | - 149 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Balance carried over from the previous financial year | - 993 | - 545 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over and cancelled | 56 | 399 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Neutralisation of the carry-over n-1 in Title 3 linked to the change to differentiated appropriations | 3 138 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sums for reuse from the previous financial year not used | 1 | 10 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Refunds to the Commission | | - 716 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Exchange-rate differences | - 4 | 8 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Balance for the financial year | 374 | - 993 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

| 2. | Approves the closure of the accounts of the European Centre for the Development of Vocational Training for the financial year 2004; |
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| 3. | Instructs its President to forward this decision to the Director of the European Centre for the Development of Vocational Training, 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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The President Josep BORRELL FONTELLES
The Secretary-General Julian PRIESTLEY

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( 1 )  OJ C 269, 28.10.2005, p. 29.

( 2 )  OJ C 332, 28.12.2005, p. 60.

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

( 4 )  OJ L 39, 13.2.1975, p. 1. Regulation as last amended by Regulation (EC) No 2051/2004 (OJ L 355, 1.12.2004, p. 1).

( 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).

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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 Centre for the Development of Vocational Training for the financial year 2004 THE EUROPEAN PARLIAMENT, —
having regard to the final annual accounts of the European Centre for the Development of Vocational Training for the financial year 2004( 1 ), —
having regard to the Court of Auditors' report on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2004, together with the Centre's replies( 2 ), —
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 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 (EEC) No 337/75 of 10 February 1975 establishing a European Centre for the Development of Vocational Training( 4 ), and in particular Article 12a 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, —
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 (A6-0094/2006), 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 a number of 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, C.
whereas on 12 April 2005 Parliament gave discharge to the Director in respect of the implementation of the Centre's budget for the 2003 financial year( 6 ) and in its resolution containing the comments accompanying the discharge decision( 7 ) it inter alia urged the Centre to complete changes to its financial organisation during 2005, 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 Centre; asks the Court 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; 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; 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.
Urges the Centre to adapt future budgets to ensure that differentiated appropriations are properly presented; 8.
Is pleased to note the significant reduction in carryovers achieved by the Centre in 2004 compared to previous years, allowing the budget implemented by the Centre to reflect more closely the budget approved by the budgetary authority; 9.
Stresses that the Centre must ensure that the accounts are complete and that all activities, including the staff canteen's purchases and sales, are properly monitored; 10.
Is concerned by the irregularities noted by the Court of Auditors in the contract award procedure; notes the steps taken by the Centre to ensure that such irregularities will not be repeated; calls on the Centre to ensure that tendering specifications and competition rules are strictly applied; 11.
Notes the Court of Auditors' comments on inconsistencies in recruitment procedure; stresses the need for fairness, openness and transparency in recruitment; welcomes the Centre's intention to prepare a guide on recruitment procedures in 2005; 12.
Notes the Centre's observation in the comments accompanying the 2004 annual accounts that ‘not all stages of the modernisation process have been completed’; expects a fuller report accompanying the 2005 accounts confirming whether changes to its financial organisation have been completed and, if this is not the case, explaining why this is so, and what remains to be done and indicating the expected timetable for completion; 13.
Welcomes the information supplied on internal audits; notes the recommendation of the Governing Board in its opinion on the 2004 accounts that the Centre ensure full implementation of the internal control standards; asks the Centre to report on progress in this regard in its report on the 2005 accounts, as well as on progress in establishing a specific internal audit function and in recruiting its own internal auditor; 14.
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; 15.
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. ( 1 )  OJ C 269, 28.10.2005, p. 29. ( 2 )  OJ C 332, 28.12.2005, p. 60. ( 3 )  OJ L 248, 16.9.2002, p. 1. ( 4 )  OJ L 39, 13.2.1975, p. 1. Regulation as last amended by Regulation (EC) No 2051/2004 (OJ L 355, 1.12.2004, p. 1). ( 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). ( 6 )  OJ L 196, 27.7.2005, p. 68. ( 7 )  OJ L 196, 27.7.2005, p. 69.

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