# L_2004330EN.01013701.xml

| 4.11.2004 | EN | Official Journal of the European Union | L 330/137 |
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4.11.2004

EN

Official Journal of the European Union

L 330/137

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DECISION OF THE EUROPEAN PARLIAMENT

DECISION OF THE EUROPEAN PARLIAMENT

of 21 April 2004

concerning discharge in respect of the implementation of the general budget of the European Union for the 2002 financial year — Section II — Council

(2004/723/EC)

THE EUROPEAN PARLIAMENT,

having regard to the revenue and expenditure account and balance sheet for the 2002 financial year (I5-0034/2003 — C5-0088/2004),

having regard to the Annual Report of the European Court of Auditors for the 2002 financial year, together with the replies of the institutions (C5-0583/2003) (1),

1

having regard to the statement of assurance by the European Court of Auditors, pursuant to Article 248 of the EC Treaty, as to the reliability of the accounts and the legality and regularity of the underlying transactions (C5-0583/2003),

having regard to the Council's recommendation of 9 March 2004 (C5-0145/2004),

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

having regard to Article 22(2) and (3) of the Financial Regulation of 21 December 1977 (2) and Article 50 of the Financial Regulation of 25 June 2002 (3),

2

3

having regard to Rule 93a of and Annex V to its Rules of Procedure,

a

having regard to the report of the Committee on Budgetary Control (A5-0228/2004),

1.

| 1. | Grants the Secretary-General of the Council discharge in respect of the implementation of the budget for the 2002 financial year (operational expenditure); |
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Grants the Secretary-General of the Council discharge in respect of the implementation of the budget for the 2002 financial year (operational expenditure);

| 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 Council, the Commission, the Court of Justice, the Court of Auditors, the European Economic and Social Committee, the Committee of the Regions and the Ombudsman 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 Council, the Commission, the Court of Justice, the Court of Auditors, the European Economic and Social Committee, the Committee of the Regions and the Ombudsman 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 286, 28.11.2003, p. 1.

1

(2)  OJ L 356, 31.12.1977, p. 1.

2

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

3

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RESOLUTION

of the European Parliament containing the comments accompanying the decision concerning discharge in respect of the implementation of the general budget of the European Union for the 2002 financial year — Section II — Council

THE EUROPEAN PARLIAMENT,

having regard to the revenue and expenditure account and balance sheet for the 2002 financial year (I5-0034/2003 — C5-0088/2004),

having regard to the Annual Report of the European Court of Auditors for the 2002 financial year, together with the replies of the institutions (C5-0583/2003) (1),

having regard to the statement of assurance by the European Court of Auditors, pursuant to Article 248 of the EC Treaty, as to the reliability of the accounts and the legality and regularity of the underlying transactions (C5-0583/2003),

having regard to the Council's recommendation of 9 March 2004 (C5-0145/2004),

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

having regard to Article 22(2) and (3) of the Financial Regulation of 21 December 1977 (2) and Article 50 of the Financial Regulation of 25 June 2002 (3),

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 (A5-0228/2004),

1.

| 1. | Underlines the need for a more comprehensive exchange of information between the Council and the European Parliament; welcomes therefore the Council's readiness to hold an informal dialogue between the two Institutions prior to the discharge procedure; |
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Underlines the need for a more comprehensive exchange of information between the Council and the European Parliament; welcomes therefore the Council's readiness to hold an informal dialogue between the two Institutions prior to the discharge procedure;

| 2. | Points out that the Committee on Budgetary Control asked the Council to forward the following documents to it: a list of contracts concluded with third parties, the complete documentation for the contract with the largest financial impact, the provisions governing the use of official cars, and the Financial Controller's reports; |
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2.

Points out that the Committee on Budgetary Control asked the Council to forward the following documents to it: a list of contracts concluded with third parties, the complete documentation for the contract with the largest financial impact, the provisions governing the use of official cars, and the Financial Controller's reports;

| 3. | Notes, and finds unacceptable, the reply given by the chairman of the Committee of Permanent Representatives on 11 December 2003 to the questionnaire sent by the Committee on Budgetary Control on 26 November 2003: ‘The questions raised in your questionnaire under the heading General Questions to all Institutions are not directly related to the accounts of the Council over the year 2002 or to the annual report of the Court of Auditors concerning that year. The Council's position is that these questions go beyond the scope of the discharge procedure’; |
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3.

Notes, and finds unacceptable, the reply given by the chairman of the Committee of Permanent Representatives on 11 December 2003 to the questionnaire sent by the Committee on Budgetary Control on 26 November 2003: ‘The questions raised in your questionnaire under the heading General Questions to all Institutions are not directly related to the accounts of the Council over the year 2002 or to the annual report of the Court of Auditors concerning that year. The Council's position is that these questions go beyond the scope of the discharge procedure’;

| 4. | Notes further that the Court of Auditors' annual report for 2002 contains general comments on administrative expenditure by the Community institutions, but no specific comments whatever on the Council's budget; welcomes the announcement by the Court of Auditors that its next annual report will contain comments on administrative expenditure for each Community institution; |
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4.

Notes further that the Court of Auditors' annual report for 2002 contains general comments on administrative expenditure by the Community institutions, but no specific comments whatever on the Council's budget; welcomes the announcement by the Court of Auditors that its next annual report will contain comments on administrative expenditure for each Community institution;

| 5. | Stresses that its request for information to the Council is fully in line with the provisions of the Financial Regulation (in particular Articles 146 and 182); |
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5.

Stresses that its request for information to the Council is fully in line with the provisions of the Financial Regulation (in particular Articles 146 and 182);

| 6. | Calls on the Council to respond to the questionnaire submitted by the Committee on Budgetary Control no later than 1 July 2004; |
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6.

Calls on the Council to respond to the questionnaire submitted by the Committee on Budgetary Control no later than 1 July 2004;

| 7. | Notes that as from next year the Council, pursuant to Article 86(4) of the Financial Regulation, will forward to the European Parliament a report summarising the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations; |
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7.

Notes that as from next year the Council, pursuant to Article 86(4) of the Financial Regulation, will forward to the European Parliament a report summarising the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations;

| 8. | Asks for information on the measures taken by the Council in 2002 to improve the analysis of its financial management; |
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8.

Asks for information on the measures taken by the Council in 2002 to improve the analysis of its financial management;

| 9. | Points out that in 2001 there were differences between the physical and accounting inventories; asks whether that shortcoming has been rectified; |
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9.

Points out that in 2001 there were differences between the physical and accounting inventories; asks whether that shortcoming has been rectified;

| 10. | Would like the Court of Auditors to pay appropriate attention to verifying financial management and the inventory within the Council's 2003 budget; |
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10.

Would like the Court of Auditors to pay appropriate attention to verifying financial management and the inventory within the Council's 2003 budget;

| 11. | Underscores the importance Parliament attaches, in the light of experience, to mobility for authorising officers; |
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11.

Underscores the importance Parliament attaches, in the light of experience, to mobility for authorising officers;

| 12. | Welcomes the joint declaration by the Council, the Commission and Parliament of 25 November 2002 (4) on the prior notification of Parliament in the decision-taking process on the Common Foreign and Security Policy (CFSP), and asks how this has been reflected in practical cooperation; |
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12.

Welcomes the joint declaration by the Council, the Commission and Parliament of 25 November 2002 (4) on the prior notification of Parliament in the decision-taking process on the Common Foreign and Security Policy (CFSP), and asks how this has been reflected in practical cooperation;

| 13. | Again draws attention to the recommendation by the Court of Auditors in its Special Report No 13/2001 on the management of the Common Foreign and Security Policy (5) on the basis of its audit findings that Parliament, the Council and the Commission should lay down clear operational principles and rules at interinstitutional level with regard to the role of the Commission and of the Council in CFSP implementation and that the financing of CFSP actions should be made more transparent. |
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13.

Again draws attention to the recommendation by the Court of Auditors in its Special Report No 13/2001 on the management of the Common Foreign and Security Policy (5) on the basis of its audit findings that Parliament, the Council and the Commission should lay down clear operational principles and rules at interinstitutional level with regard to the role of the Commission and of the Council in CFSP implementation and that the financing of CFSP actions should be made more transparent.

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(1)  OJ C 286, 28.11.2003, p. 1.

(2)  OJ L 356, 31.12.1977, p. 1.

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

(4)  Texts adopted, 19.12.2002, P5_TA(2002) 0624, Annex 1.

(5)  OJ C 338, 30.11.2001, p. 1.

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