# L_2004330EN.01002001.xml

| 4.11.2004 | EN | Official Journal of the European Union | L 330/20 |
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4.11.2004

EN

Official Journal of the European Union

L 330/20

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DECISION OF THE EUROPEAN PARLIAMENT

DECISION OF THE EUROPEAN PARLIAMENT

of 21 April 2004

concerning discharge to the Director of the European Agency for the Evaluation of Medicinal Products in respect of the implementation of its budget for the financial year 2002

(2004/710/EC)

THE EUROPEAN PARLIAMENT,

having regard to the Court of Auditors' report on the financial statements of the European Agency for the Evaluation of Medicinal Products for the financial year 2002, together with the Agency's replies (1) (C5-0638/2003),

1

having regard to the Council's recommendation of 9 March 2004 (C5-0143/2004),

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 (2), and in particular Article 185 thereof, and to Council Regulation (EC) No 1647/2003 of 18 June 2003 amending Regulation (EEC) No 2309/93 laying down Community procedures for the authorisation and supervision of medicinal products for human and veterinary use and establishing a European Agency for the Evaluation of Medicinal Products (3), and in particular Article 57a thereof,

2

3

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 (4), and in particular Article 94 thereof,

4

having regard to Rule 93a 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 the Environment, Public Health and Consumer Policy (A5-0212/2004),

1.

| 1. | Gives discharge to the Director of the European Agency for the Evaluation of Medicinal Products, in respect of the implementation of its budget for the financial year 2002; |
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Gives discharge to the Director of the European Agency for the Evaluation of Medicinal Products, in respect of the implementation of its budget for the financial year 2002;

| 2. | Records its comments in the accompanying resolution; |
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2.

Records its comments in the accompanying resolution;

| 3. | Instructs its President to forward this decision and the accompanying resolution to the Director of the European Agency for the Evaluation of Medicinal Products, the Council, the Commission and the Court of Auditors and to have them published in the Official Journal of the European Union (L series). |
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3.

Instructs its President to forward this decision and the accompanying resolution to the Director of the European Agency for the Evaluation of Medicinal Products, the Council, the Commission and the Court of Auditors and to have them published in the Official Journal of the European Union (L series).

Official Journal of the European Union

The Secretary-General

Julian PRIESTLEY

The President

Pat COX

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(1)  OJ C 319, 30.12.2003, p. 22.

1

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

2

(3)  OJ L 245, 29.9.2003, p. 19.

3

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

4

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RESOLUTION

of the European Parliament containing the comments accompanying the decision on the discharge to the Director of the European Agency for the Evaluation of Medicinal Products in respect of the implementation of its budget for the financial year 2002

THE EUROPEAN PARLIAMENT,

having regard to the Court of Auditors' report on the financial statements of the European Agency for the Evaluation of Medicinal Products for the financial year 2002, together with the Agency's replies (1) (C5-0638/2003),

having regard to the Council's recommendation of 9 March 2004 (C5-0143/2004),

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 (2), and in particular Article 185 thereof, and to Council Regulation (EC) No 1647/2003 of 18 June 2003 amending Regulation (EEC) No 2309/93 laying down Community procedures for the authorisation and supervision of medicinal products for human and veterinary use and establishing a European Agency for the Evaluation of Medicinal Products (3), and in particular Article 57a 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 (4), and in particular Article 94 thereof,

having regard to Rule 93a 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 the Environment, Public Health and Consumer Policy (A5-0212/2004),

| A. | Whereas the European Court of Auditors (ECA) stated in its abovementioned report that it had obtained reasonable assurances that the accounts for the financial year ended 31 December 2002 are reliable and that the underlying transactions, taken as a whole, are legal and regular. |
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A.

Whereas the European Court of Auditors (ECA) stated in its abovementioned report that it had obtained reasonable assurances that the accounts for the financial year ended 31 December 2002 are reliable and that the underlying transactions, taken as a whole, are legal and regular.

| B. | Whereas, in accordance with Article 185 of the new Financial Regulation, Parliament is exercising for the first time its competence to give discharge to the Agency's Director in respect of the implementation of the EMEA budget for the financial year 2002. |
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B.

Whereas, in accordance with Article 185 of the new Financial Regulation, Parliament is exercising for the first time its competence to give discharge to the Agency's Director in respect of the implementation of the EMEA budget for the financial year 2002.

| C. | Whereas in inaugurating this new relationship with the Agency, Parliament's competent committee received information from this Agency in reply to questions it had forwarded to it. |
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C.

Whereas in inaugurating this new relationship with the Agency, Parliament's competent committee received information from this Agency in reply to questions it had forwarded to it.

1.

| 1. | Notes the following figures for the accounts of the European Agency for the Evaluation of Medicinal Products for the financial years 2002 and 2001;
  Revenue and expenditure account for the financial years 2002 and 2001







  (1000 euro) |
| --- | --- |
| | 2002 | 2001 |
| Revenue received during the financial year
   (5) | | |
| Commission subsidy | 14 534 | 14 000 |
| Community subsidy for orphan medicines | 2 407 | 1 300 |
| Fees | 38 372 | 42 708 |
| EEE contribution | 313 | 288 |
| Sundry revenue | 1 750 | 4 504 |
| Total revenue (a) | 57 376 | 62 800 |
| Expenditure | | |
| Staff — Title I of the budget | | |
| Payments | 25 793 | 22 437 |
| Appropriations carried over | 424 | 538 |
| Administration — Title II of the budget | | |
| Payments | 8 807 | 8 143 |
| Appropriations carried over | 1 910 | 4 851 |
| Operating expenditure — Title III of the budget | | |
| Payments | 16 990 | 17 687 |
| Appropriations carried over | 4 477 | 8 113 |
| Total expenditure (b) | 58 401 | 61 769 |
| Outturn for the financial year (a - b)
   (6) | - 1 025 | 1 031 |
| Balance carried over from the previous financial year | 4 040 | 1 926 |
| Reimbursement to the Commission | - 4 040 | 0 |
| Sums carried over from the previous financial year and cancelled | 1 377 | 1 258 |
| Exchange rate differences | - 141 | 345 |
| Other adjustments | - 211 | - 520 |
| Balance for the financial year | 0 | 4 040 |

Notes the following figures for the accounts of the European Agency for the Evaluation of Medicinal Products for the financial years 2002 and 2001;

Revenue and expenditure account for the financial years 2002 and 2001

(1000 euro)

2002

2001

Revenue received during the financial year
   (5)

Commission subsidy

14 534

14 000

Community subsidy for orphan medicines

2 407

1 300

Fees

38 372

42 708

EEE contribution

313

288

Sundry revenue

1 750

4 504

Total revenue (a)

57 376

62 800

Expenditure

Staff — Title I of the budget

Payments

25 793

22 437

Appropriations carried over

424

538

Administration — Title II of the budget

Payments

8 807

8 143

Appropriations carried over

1 910

4 851

Operating expenditure — Title III of the budget

Payments

16 990

17 687

Appropriations carried over

4 477

8 113

Total expenditure (b)

58 401

61 769

Outturn for the financial year (a - b)
   (6)

- 1 025

1 031

Balance carried over from the previous financial year

4 040

1 926

Reimbursement to the Commission

- 4 040

0

Sums carried over from the previous financial year and cancelled

1 377

1 258

Exchange rate differences

- 141

345

Other adjustments

- 211

- 520

Balance for the financial year

0

4 040

Implementation of the budget — Financial rules

| 2. | Expects the Agency in adopting its financial rules to take full account of the suggestions contained in the Court of Auditors' opinion No 6/2003 of 17 July 2003; |
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2.

Expects the Agency in adopting its financial rules to take full account of the suggestions contained in the Court of Auditors' opinion No 6/2003 of 17 July 2003;

| 3. | Welcomes the agreement that was reached between the Agency and the Commission on the payment of the Community subsidy in three instalments, intended to help reduce carry-overs; notes furthermore the revised procedure put in place, in agreement with the Court of Auditors, for the processing of commitments in the event that an inspection is decided upon, with a view to better complying with the annuality principle; invites the Agency to further comment on whether the use of differentiated appropriations might have a positive effect on the level of carry-overs; |
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3.

Welcomes the agreement that was reached between the Agency and the Commission on the payment of the Community subsidy in three instalments, intended to help reduce carry-overs; notes furthermore the revised procedure put in place, in agreement with the Court of Auditors, for the processing of commitments in the event that an inspection is decided upon, with a view to better complying with the annuality principle; invites the Agency to further comment on whether the use of differentiated appropriations might have a positive effect on the level of carry-overs;

| 4. | Stresses however that, despite the agreement reached, the carry-overs situation resulting from the procedure applied for inspections by a national agency would need to be improved; |
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4.

Stresses however that, despite the agreement reached, the carry-overs situation resulting from the procedure applied for inspections by a national agency would need to be improved;

| 5. | Notes with interest the agreement reached between the Agency and the Commission allowing, in compliance with the new Financial Regulation, for the positive balance of the outturn account of the Agency to be available on the budget line of the Community subsidy should its income from fees prove to be lower than forecast; points out that the responsibilities of the Agency, particularly in the field of pharmaco-vigilance, exceed those attributable to fees paid by companies seeking authorisation for medicinal products; takes the view that this solution, which allows for a different treatment to be reserved to carry-overs relating to Community subsidy revenue and fee income, is pragmatic and introduces the necessary flexibility, given the Agency's particular characteristics; |
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5.

Notes with interest the agreement reached between the Agency and the Commission allowing, in compliance with the new Financial Regulation, for the positive balance of the outturn account of the Agency to be available on the budget line of the Community subsidy should its income from fees prove to be lower than forecast; points out that the responsibilities of the Agency, particularly in the field of pharmaco-vigilance, exceed those attributable to fees paid by companies seeking authorisation for medicinal products; takes the view that this solution, which allows for a different treatment to be reserved to carry-overs relating to Community subsidy revenue and fee income, is pragmatic and introduces the necessary flexibility, given the Agency's particular characteristics;

Financial statements

| 6. | Notes the Agency's reply concerning the steps taken to improve the processing of advances paid for inspections and fees actually due; expects the Agency to further clarify the information given on the use of customers deposits; |
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6.

Notes the Agency's reply concerning the steps taken to improve the processing of advances paid for inspections and fees actually due; expects the Agency to further clarify the information given on the use of customers deposits;

Legality and regularity of the underlying transactions

| 7. | Notes the steps taken to improve internal control procedures; expects the Agency to adequately comply with the requirement for providing systematically the necessary supporting documents against which payments are to be made; |
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7.

Notes the steps taken to improve internal control procedures; expects the Agency to adequately comply with the requirement for providing systematically the necessary supporting documents against which payments are to be made;

Other

| 8. | Welcomes the Agency's decision to formalise the functioning of an internal audit service; expects the Agency and the Commission to take further steps towards improving cooperation between that service and the Commission's Internal Audit Service (IAS); |
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8.

Welcomes the Agency's decision to formalise the functioning of an internal audit service; expects the Agency and the Commission to take further steps towards improving cooperation between that service and the Commission's Internal Audit Service (IAS);

Horizontal points on the Agencies and the Commission

Implementing the new Financial Regulation — Internal audit and control

| 9. | Reiterates the position taken in its resolutions (7) accompanying the discharge given to the Agencies for 2001 as regards the implementation of the new Financial Regulation; invites the Commission and the Agencies to continue their cooperation, in particular in the areas of accounting, internal audit, management and control procedures, so as to ensure that a coherent harmonised framework for the functioning of the agencies is established; |
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9.

Reiterates the position taken in its resolutions (7) accompanying the discharge given to the Agencies for 2001 as regards the implementation of the new Financial Regulation; invites the Commission and the Agencies to continue their cooperation, in particular in the areas of accounting, internal audit, management and control procedures, so as to ensure that a coherent harmonised framework for the functioning of the agencies is established;

| 10. | Recalls that it expressed concern in the discharge resolution for 2001 concerning the lack of controls on the agencies carried out by the internal audit service of the Commission (IAS); expresses grave concern that such controls do not seem to have been carried out this year; asks the Commission and the IAS to explain the reasons for this and to provide data about the number of staff available to the Internal Auditor to carry out controls in the agencies; expects the Commission to indicate how it can guarantee that sufficient and correct controls are carried out in the satellite bodies, in particular the IAS. |
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10.

Recalls that it expressed concern in the discharge resolution for 2001 concerning the lack of controls on the agencies carried out by the internal audit service of the Commission (IAS); expresses grave concern that such controls do not seem to have been carried out this year; asks the Commission and the IAS to explain the reasons for this and to provide data about the number of staff available to the Internal Auditor to carry out controls in the agencies; expects the Commission to indicate how it can guarantee that sufficient and correct controls are carried out in the satellite bodies, in particular the IAS.

| 11. | Stresses that it is essential that the agencies be required to submit to the investigative powers of OLAF under the same conditions as the institutions (8); invites the ECA to provide information, in time for adoption of the discharge resolution, on whether the Community bodies which acceded to the Interinstitutional Agreement of 25 May 1999 (9) on internal investigations by OLAF did so in the same terms as those laid down in the Annex to this Agreement; |
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11.

Stresses that it is essential that the agencies be required to submit to the investigative powers of OLAF under the same conditions as the institutions (8); invites the ECA to provide information, in time for adoption of the discharge resolution, on whether the Community bodies which acceded to the Interinstitutional Agreement of 25 May 1999 (9) on internal investigations by OLAF did so in the same terms as those laid down in the Annex to this Agreement;

Financial Management

| 12. | Notes that in some of the agencies' replies to the questionnaire concerning the way in which the recurrent problem of substantial carry-overs might be addressed, mention is made of the possibilities offered by the new Financial Regulation, which provides for the use of ‘differentiated appropriations’; invites the agencies to better explain their analysis and to indicate in particular which of their activities of a multi-annual nature might be financed by such appropriations; |
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12.

Notes that in some of the agencies' replies to the questionnaire concerning the way in which the recurrent problem of substantial carry-overs might be addressed, mention is made of the possibilities offered by the new Financial Regulation, which provides for the use of ‘differentiated appropriations’; invites the agencies to better explain their analysis and to indicate in particular which of their activities of a multi-annual nature might be financed by such appropriations;

| 13. | Invites the Commission to present its position on such a solution and, should it consider that this solution is not feasible, to outline alternatives allowing for a substantial reduction in carry-overs; |
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13.

Invites the Commission to present its position on such a solution and, should it consider that this solution is not feasible, to outline alternatives allowing for a substantial reduction in carry-overs;

Review of the agencies

| 14. | Stresses that, prior to any decision to set up an agency, the Commission must make a rigorous analysis of the need for and added value of the functions that the agency will perform, with an eye to the principles of subsidiarity, budgetary rigour and procedural simplification; |
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14.

Stresses that, prior to any decision to set up an agency, the Commission must make a rigorous analysis of the need for and added value of the functions that the agency will perform, with an eye to the principles of subsidiarity, budgetary rigour and procedural simplification;

| 15. | Calls on the Commission to make a general study of activities currently carried out by various Community bodies that might overlap or serve the same goals, and to propose appropriate solutions, including the possible mergers of agencies; |
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15.

Calls on the Commission to make a general study of activities currently carried out by various Community bodies that might overlap or serve the same goals, and to propose appropriate solutions, including the possible mergers of agencies;

| 16. | Is concerned by the fact that there is an imbalance between administrative and operational expenditure in many agencies, with administrative expenditure exceeding expenditure for operational purposes; calls therefore on the Commission and the Agencies to set targets and a timetable to reduce the level of administrative expenditure as a proportion of total expenditure; notes that many agencies see opportunities in this regard, as listed in the questionnaire; |
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16.

Is concerned by the fact that there is an imbalance between administrative and operational expenditure in many agencies, with administrative expenditure exceeding expenditure for operational purposes; calls therefore on the Commission and the Agencies to set targets and a timetable to reduce the level of administrative expenditure as a proportion of total expenditure; notes that many agencies see opportunities in this regard, as listed in the questionnaire;

| 17. | With reference to the replies to the questionnaire on interinstitutional cooperation, encourages the agencies to improve cooperation between themselves in order to meet their needs in specific areas (for example, software development) and reduce costs, rather than adopt solutions which were initially designed for the purposes of the Commission but which often prove to be too cumbersome and complicated for the Agencies' specific needs; |
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17.

With reference to the replies to the questionnaire on interinstitutional cooperation, encourages the agencies to improve cooperation between themselves in order to meet their needs in specific areas (for example, software development) and reduce costs, rather than adopt solutions which were initially designed for the purposes of the Commission but which often prove to be too cumbersome and complicated for the Agencies' specific needs;

| 18. | Encourages the agencies to organise and develop a close working relationship with the competent parliamentary committees; invites its standing committees with competence in the areas of activity of each of the agencies to coordinate their action with the Committees of Budgets and Budgetary Control, with a view to ensuring efficient monitoring of the activity of the Agencies; |
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18.

Encourages the agencies to organise and develop a close working relationship with the competent parliamentary committees; invites its standing committees with competence in the areas of activity of each of the agencies to coordinate their action with the Committees of Budgets and Budgetary Control, with a view to ensuring efficient monitoring of the activity of the Agencies;

New sources of financing

| 19. | Welcomes the responses and ideas that emerged from the questionnaire concerning the possibilities of other sources of financing; notes that many current sources and proposals concern the letting of buildings and facilities and the sale of publications and information; realises that for reasons of independence, among other things, not all agencies are to accept additional financial sources; stresses the economies of scale and financial benefits of the participation of non-EU countries in the activities of certain agencies; calls on the Commission and the agencies to come forward with constructive proposals with regard to further development of new sources of additional financing, which would increase the level of self-financing; |
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19.

Welcomes the responses and ideas that emerged from the questionnaire concerning the possibilities of other sources of financing; notes that many current sources and proposals concern the letting of buildings and facilities and the sale of publications and information; realises that for reasons of independence, among other things, not all agencies are to accept additional financial sources; stresses the economies of scale and financial benefits of the participation of non-EU countries in the activities of certain agencies; calls on the Commission and the agencies to come forward with constructive proposals with regard to further development of new sources of additional financing, which would increase the level of self-financing;

| 20. | Welcomes the financial contributions of some Member States and regions to the agencies located on their area; considers it important for Council and the Commission to demand such contributions, especially when new agencies are set up; |
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20.

Welcomes the financial contributions of some Member States and regions to the agencies located on their area; considers it important for Council and the Commission to demand such contributions, especially when new agencies are set up;

Harmonised operating framework

| 21. | Recalls its position (10) that the multitude of different forms in the existing agencies' structures was thought to be ‘neither transparent nor comprehensible, and, even bearing in mind the differences in tasks, not justified’; invites the Commission to conduct a review of all the existing agencies with a view to proposing, where appropriate, amendments to their basic instruments (11) so as to adapt them to the models that the future regulatory framework should encompass; instructs its competent committees to follow up this comprehensive review exercise, which should be conducted as soon as possible, and to take into consideration the horizontal issues mentioned in this discharge resolution; |
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21.

Recalls its position (10) that the multitude of different forms in the existing agencies' structures was thought to be ‘neither transparent nor comprehensible, and, even bearing in mind the differences in tasks, not justified’; invites the Commission to conduct a review of all the existing agencies with a view to proposing, where appropriate, amendments to their basic instruments (11) so as to adapt them to the models that the future regulatory framework should encompass; instructs its competent committees to follow up this comprehensive review exercise, which should be conducted as soon as possible, and to take into consideration the horizontal issues mentioned in this discharge resolution;

| 22. | Invites the Commission to present appropriate proposals, aimed at creating such a harmonised framework for the agencies, prior to or at least in parallel with the presentation of the legislative proposals for the new agencies; insists that an interinstitutional agreement spelling out common guidelines is a pre-condition for creating the harmonised framework; |
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22.

Invites the Commission to present appropriate proposals, aimed at creating such a harmonised framework for the agencies, prior to or at least in parallel with the presentation of the legislative proposals for the new agencies; insists that an interinstitutional agreement spelling out common guidelines is a pre-condition for creating the harmonised framework;

Staff policy

| 23. | Notes that, as a result of the new Financial Regulation, the organigrams of the agencies are established by the budgetary authority; stresses the importance of this change for the agency discharge procedure in the years to come as regards checking application of the Staff Regulation in matters of recruitment, promotion policy, vacancy rates and recruitment policy; |
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23.

Notes that, as a result of the new Financial Regulation, the organigrams of the agencies are established by the budgetary authority; stresses the importance of this change for the agency discharge procedure in the years to come as regards checking application of the Staff Regulation in matters of recruitment, promotion policy, vacancy rates and recruitment policy;

| 24. | Notes that, in response to a questionnaire tabled in the course of the budgetary procedure for 2004, it was established that, on average, it took considerably fewer years to obtain promotion at several agencies than is the policy in the Commission, that vacancy rates were considerably higher compared to other institutions and that several of the requested new posts were not proposed at the lowest grade; considers that staff policy should form an important part of a review of the existing agencies; |
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24.

Notes that, in response to a questionnaire tabled in the course of the budgetary procedure for 2004, it was established that, on average, it took considerably fewer years to obtain promotion at several agencies than is the policy in the Commission, that vacancy rates were considerably higher compared to other institutions and that several of the requested new posts were not proposed at the lowest grade; considers that staff policy should form an important part of a review of the existing agencies;

| 25. | Considers that the staff policy of the agencies should comply with the Financial Regulation, the Staff Regulations and the best practice generally followed by the Institutions; considers that the Commission has been requested to give, before the 2005 budgetary procedure, guidelines concerning staff policy, notably the rate of vacant posts, the rate of promotions, the level of recruitment and the standard career profile; |
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25.

Considers that the staff policy of the agencies should comply with the Financial Regulation, the Staff Regulations and the best practice generally followed by the Institutions; considers that the Commission has been requested to give, before the 2005 budgetary procedure, guidelines concerning staff policy, notably the rate of vacant posts, the rate of promotions, the level of recruitment and the standard career profile;

| 26. | Recalls the principle that the agencies should as far as possible employ staff on temporary contracts, in order to maintain flexibility and efficiency; |
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26.

Recalls the principle that the agencies should as far as possible employ staff on temporary contracts, in order to maintain flexibility and efficiency;

| 27. | Is concerned about the serious anomalies detected in connection with the selection procedures of the European Monitoring Centre for Drugs and Drug Addiction, including: imprecise notice, incomplete selection committee minutes, criteria for assessing candidates not defined in advance (12); is very concerned that this might not be an isolated case but that Agencies in general might have difficulty in managing these rather complex procedures in a fair and transparent manner; |
| --- | --- |

27.

Is concerned about the serious anomalies detected in connection with the selection procedures of the European Monitoring Centre for Drugs and Drug Addiction, including: imprecise notice, incomplete selection committee minutes, criteria for assessing candidates not defined in advance (12); is very concerned that this might not be an isolated case but that Agencies in general might have difficulty in managing these rather complex procedures in a fair and transparent manner;

| 28. | Is of the opinion that selection procedures organised by agencies should meet the same standards as those organised by the European Personnel Selection Office (EPSO) and that they should not be perceived as a backdoor for easy entry into the European civil service; |
| --- | --- |

28.

Is of the opinion that selection procedures organised by agencies should meet the same standards as those organised by the European Personnel Selection Office (EPSO) and that they should not be perceived as a backdoor for easy entry into the European civil service;

| 29. | Invites the Commission to make proposals in order to ensure that the agencies benefit from appropriate support from the EPSO when organising selection procedures and that there is a mechanism in place to validate the outcome of such procedures externally before recruitment takes place. |
| --- | --- |

29.

Invites the Commission to make proposals in order to ensure that the agencies benefit from appropriate support from the EPSO when organising selection procedures and that there is a mechanism in place to validate the outcome of such procedures externally before recruitment takes place.

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(1)  OJ C 319, 30.12.2003, p. 22.

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

(3)  OJ L 245, 29.9.2003, p. 19.

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

(5)  This amount includes 5,2 million euro of revenue due in respect of the financial year 2002 (10,7 million euro in 2001).

(6)  Calculation based on 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).

(7)  OJ L 148, 16.6.2003, p. 83 and OJ L 333, 20.12.2003, p. 53 (point 18).

(8)  Texts adopted, 13.1.2004, P5_TA(2004) 0015.

(9)  OJ L 136, 31.5.1999, p. 15.

(10)  P5_TA(2004) 0015 (paragraphs 13 and 14).

(11)  P5_TA(2004) 0015 (paragraph 24).

(12)  See paragraph 13 of the Court of Auditors'specific report for 2002 (p. 64).

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