# L_2006340EN.01009701.xml

| 6.12.2006 | EN | Official Journal of the European Union | L 340/97 |
| --------- | -- | -------------------------------------- | -------- |

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DECISION OF THE EUROPEAN PARLIAMENT

of 27 April 2006

on the closure of the accounts of the European Agency for Safety and Health at Work for the financial year 2004

(2006/833/EC)

THE EUROPEAN PARLIAMENT,

| — | having regard to the final annual accounts of the European Agency for Safety and Health at Work for the financial year 2004( 1 ), |
| - | --------------------------------------------------------------------------------------------------------------------------------- |

| — | having regard to the Court of Auditors' report on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2004, together with the Agency'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, |
| - | ---------------------------------------------------------------------- |

| — | 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) No 2062/94 of 18 July 1994 establishing a European Agency for Safety and Health at Work( 4 ), and in particular Article 14 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 (A6-0099/2006), |
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| 1. | Notes the following figures for the accounts of the European Agency for Safety and Health at Work 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
9 542
11 641 Other subsidies
66
66 Other revenue
111
157 Phare revenue
121
824 Total revenue (a)
9 840
12 688 Expenditure Staff — Title 1 of the budget Payments
3 379
3 245 Appropriations carried over
60
87 Administration — Title II of the budget Payments
966
1 146 Appropriations carried over
248
186 Operating activities — Title III of the budget Payments (( 6 ))
2 426
2 559 Appropriations carried over
2 549
5 859 Phare expenditure Payments
0
548 Appropriations carried over
0
502 Total expenditure (b)
9 628
14 131 Outturn for the financial year (c = a - b) (7)
212
-1 443 Balance carried over from the previous financial year
-1 987
-1 108 Appropriations carried over from the previous financial year and cancelled
887
766 Sums to be re-used carried over from the previous financial year and not used
0
1 RO (Pharell)
144
0 Payments against commitments cancelled in 2002
0
- 191 Exchange-rate differences
0
4 Phare amount to be refunded to the Commission
- 39
0 Adjustment entries
3
- 16 Outturn for the financial year before economic adjustments (d)
- 779
-1 987 Budget revenue to be recovered
0
850 Other revenue to be recovered
0
3 Acquisitions of fixed assets
58
207 Depreciation
- 175
- 186 Stock
- 6
0 Scrapping of fixed assets
- 91
0 Depreciation
88
0 Miscellaneous expenditure
- 34
- 1 Economic adjustments (e)
- 161
873 Balance for the financial year (d + e)
- 940
-1 113 NB: Differences in totals are due to the effects of rounding. | (1000 EUR) | | 2004 | 2003 | Revenue | Community subsidies | 9 542 | 11 641 | Other subsidies | 66 | 66 | Other revenue | 111 | 157 | Phare revenue | 121 | 824 | Total revenue (a) | 9 840 | 12 688 | Expenditure | Staff — Title 1 of the budget | Payments | 3 379 | 3 245 | Appropriations carried over | 60 | 87 | Administration — Title II of the budget | Payments | 966 | 1 146 | Appropriations carried over | 248 | 186 | Operating activities — Title III of the budget | Payments (( 6 )) | 2 426 | 2 559 | Appropriations carried over | 2 549 | 5 859 | Phare expenditure | Payments | 0 | 548 | Appropriations carried over | 0 | 502 | Total expenditure (b) | 9 628 | 14 131 | Outturn for the financial year (c = a - b) (7) | 212 | -1 443 | Balance carried over from the previous financial year | -1 987 | -1 108 | Appropriations carried over from the previous financial year and cancelled | 887 | 766 | Sums to be re-used carried over from the previous financial year and not used | 0 | 1 | RO (Pharell) | 144 | 0 | Payments against commitments cancelled in 2002 | 0 | - 191 | Exchange-rate differences | 0 | 4 | Phare amount to be refunded to the Commission | - 39 | 0 | Adjustment entries | 3 | - 16 | Outturn for the financial year before economic adjustments (d) | - 779 | -1 987 | Budget revenue to be recovered | 0 | 850 | Other revenue to be recovered | 0 | 3 | Acquisitions of fixed assets | 58 | 207 | Depreciation | - 175 | - 186 | Stock | - 6 | 0 | Scrapping of fixed assets | - 91 | 0 | Depreciation | 88 | 0 | Miscellaneous expenditure | - 34 | - 1 | Economic adjustments (e) | - 161 | 873 | Balance for the financial year (d + e) | - 940 | -1 113 | NB: Differences in totals are due to the effects of rounding. |
| ----------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- | | ---- | ---- | ------- | ------------------- | ----- | ------ | --------------- | -- | -- | ------------- | --- | --- | ------------- | --- | --- | ----------------- | ----- | ------ | ----------- | ----------------------------- | -------- | ----- | ----- | --------------------------- | -- | -- | --------------------------------------- | -------- | --- | ----- | --------------------------- | --- | --- | ---------------------------------------------- | ---------------- | ----- | ----- | --------------------------- | ----- | ----- | ----------------- | -------- | - | --- | --------------------------- | - | --- | --------------------- | ----- | ------ | ---------------------------------------------- | --- | ------ | ----------------------------------------------------- | ------ | ------ | -------------------------------------------------------------------------- | --- | --- | ----------------------------------------------------------------------------- | - | - | ------------ | --- | - | ---------------------------------------------- | - | ----- | ------------------------- | - | - | --------------------------------------------- | ---- | - | ------------------ | - | ---- | -------------------------------------------------------------- | ----- | ------ | ------------------------------ | - | --- | ----------------------------- | - | - | ---------------------------- | -- | --- | ------------ | ----- | ----- | ----- | --- | - | ------------------------- | ---- | - | ------------ | -- | - | ------------------------- | ---- | --- | ------------------------ | ----- | --- | -------------------------------------- | ----- | ------ | ------------------------------------------------------------- |
| (1000 EUR) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | 2004 | 2003 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Revenue | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Community subsidies | 9 542 | 11 641 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Other subsidies | 66 | 66 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Other revenue | 111 | 157 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Phare revenue | 121 | 824 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Total revenue (a) | 9 840 | 12 688 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Expenditure | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Staff — Title 1 of the budget | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments | 3 379 | 3 245 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over | 60 | 87 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Administration — Title II of the budget | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments | 966 | 1 146 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over | 248 | 186 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Operating activities — Title III of the budget | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments (( 6 )) | 2 426 | 2 559 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over | 2 549 | 5 859 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Phare expenditure | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments | 0 | 548 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over | 0 | 502 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Total expenditure (b) | 9 628 | 14 131 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Outturn for the financial year (c = a - b) (7) | 212 | -1 443 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Balance carried over from the previous financial year | -1 987 | -1 108 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Appropriations carried over from the previous financial year and cancelled | 887 | 766 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sums to be re-used carried over from the previous financial year and not used | 0 | 1 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| RO (Pharell) | 144 | 0 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Payments against commitments cancelled in 2002 | 0 | - 191 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Exchange-rate differences | 0 | 4 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Phare amount to be refunded to the Commission | - 39 | 0 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Adjustment entries | 3 | - 16 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Outturn for the financial year before economic adjustments (d) | - 779 | -1 987 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Budget revenue to be recovered | 0 | 850 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Other revenue to be recovered | 0 | 3 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Acquisitions of fixed assets | 58 | 207 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Depreciation | - 175 | - 186 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Stock | - 6 | 0 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Scrapping of fixed assets | - 91 | 0 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Depreciation | 88 | 0 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Miscellaneous expenditure | - 34 | - 1 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Economic adjustments (e) | - 161 | 873 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Balance for the financial year (d + e) | - 940 | -1 113 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| NB: Differences in totals are due to the effects of rounding. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

| 2. | Approves the closure of the accounts of the European Agency for Safety and Health at Work for the financial year 2004; |
| -- | ---------------------------------------------------------------------------------------------------------------------- |

| 3. | Instructs its President to forward this decision to the Director of the European Agency for Safety and Health at Work, the Council, the Commission and the Court of Auditors and to have it published in the Official Journal of the European Union (L series). |
| -- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |

The President Josep BORRELL FONTELLES
The Secretary-General Julian PRIESTLEY

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

( 2 )  OJ C 332, 28.12.2005, p. 23.

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

( 4 )  OJ L 216, 20.8.1994, p. 1. Regulation as last amended by Regulation (EC) No 1112/2005 (OJ L 184, 15.7.2005, p. 5).

( 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 )  This sum includes payments made from the appropriations to be reused in 2004 (EUR 18 573).

( 7 )  Calculation according to the principles of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, .31.5.2000, p. 8).

NB: Differences in totals are due to the effects of rounding.

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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 Agency for Safety and Health at Work for the financial year 2004 THE EUROPEAN PARLIAMENT, —
having regard to the final annual accounts of the European Agency for Safety and Health at Work for the financial year 2004( 1 ), —
having regard to the Court of Auditors' report on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2004, together with the Agency'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 (EC) No 2062/94 of 18 July 1994 establishing a European Agency for Safety and Health at Work( 4 ), and in particular Article 14 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 (A6-0099/2006), 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 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, 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 Agency'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 Agency; 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; 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 via, 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.
Welcomes the reduction in carry-overs achieved; encourages the Agency to continue its efforts to further reduce carry-overs; 8.
Urges the Agency to put in place detailed rules for the implementation of its new financial regulation and internal control procedures based on risk analysis as soon as possible; 9.
Insists that the Agency respect the rules concerning the duration of framework contracts; 10.
Expects the Agency, in future, to include negative balances at year end in amending budgets for the following financial year; 11.
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.
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. 1. ( 2 )  OJ C 332, 28.12.2005, p. 23. ( 3 )  OJ L 248, 16.9.2002, p. 1. ( 4 )  OJ L 216, 20.8.1994, p. 1. Regulation as last amended by Regulation (EC) No 1112/2005 (OJ L 184, 15.7.2005, p. 5). ( 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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