Official Journ alof the EuropeanUnion L 255/177
RESOLUTION OF  THE EUROPEAN PARLIAMENT
of 23 
April 2009
with observations forming an integral part of the D ecision
 on discharge in respect of the 
implementation of the bu dget 
of the Eu ropean 
Agency for Reconstru ction 
for the financial year 2007
THE EUROPEAN PARLIAMENT,
—having reg ard to the final annual accounts of the European Agency for Recon struction for the fin ancial 
year 
2007
(1) OJ C 278, 31.10.2008, p. 13. (1), 
—having 
regard 
to the Court of Auditors’ report on  
the final 
annual 
account
s of the European 
Agency 
for 
Reconstruction 
for the fin ancial 
year 2007, tog ether 
with the Ag ency’s 
replies
(2) OJ C 311, 5.12.2008, p. 42. (2), 
—having 
regard 
to the Coun cil’s 
recommen dation 
of 10 February 
2009 (5588/2009 — C6-0060/2009), 
—having 
regard 
to the EC 
Treaty, an d 
in 
particular Article 276 thereof, 
—having
 regard
 to Council
 Regulation
 (EC,
 Euratom)
 No 1605/2002 of 25 June
 2002 on the Fin ancial
 
Regulation 
applicable 
to the general 
budget 
of the European 
Communities
(3) OJ L 248, 16.9.2002, p. 1. (3), and in particular Article 185 
thereof,
 
—having 
regard 
to Council 
Regulation 
(EC) 
No 2667/2000 of 5 Decemb er 
2000 on 
the European 
Agency 
for 
Reconstruction
(4) OJ L 306, 7.12.2000, p. 7. (4), and in particular Article 8 thereof, 
—having 
regard 
to Commission  
Regulation 
(EC, 
Euratom) 
No 2343/2002 of 19 Novemb er 
2002 on 
the 
framework Fin ancial
 Regulation
 for the b odies
 referred to in Article 185 of Reg ulation
 (EC,
 Euratom)
 
No 1605/2002
(5) OJ L 357, 31.12.2002, p. 72. (5), and in particular Article 94 thereof, 
—having 
regard 
to Rule 71 of, an d 
Annex 
V to, its Rules of Procedure, 
—having 
regard 
to the report of the Committee on  
Budgetary 
Control 
(A6-0169/2009),
A. whereas the Court of Auditors (E CA) stated that it has ob tained reasonable assurance that the an nual 
accounts 
for the fin ancial 
year 2007 are reliab le, 
and 
the underlying 
transaction s 
are legal 
and 
regular,
B. whereas on  22  April 2008 Parliamen t granted the Director of the E uropean Agency for Recon struction 
discharge 
in 
respect of the implemen tation 
of the Agency’s 
budget 
for the fin ancial 
year 2006
(6) OJ L 88, 31.3.2009, p. 150. (6),
1. Notes positively that, as in  
relation 
to the financial 
year 2006, the E CA 
considered 
the Agency’s 
budget 
implemen tation 
to be 
satisfactory;
2. Recalls that the man date 
of the Agency 
ended 
on 31 
December 
2008;
3. Has seen 
ample eviden ce 
that the Ag ency 
had not 
only 
the systems (log isti
cs, IT 
systems an d 
others) to 
swiftly implemen t 
large 
amounts 
of support in  
post-conflict 
situations, 
but 
that it also had the proven  
expertise 
and 
know-how 
to design 
and 
deliver hig h 
quality assistan ce 
that had a real impact;
4. Regrets 
the fact that the Commission  
did not 
respect the discharg e 
resolution s 
for the fin ancial 
years 2005 
and
 2006, which ask ed
 for an exten sion
 of the Ag ency’s
 activities, which ended in 2008, an d
 is con­
cerned 
at the con sequent 
risk 
that the EU 
might 
lose much of the expertise the Ag ency 
has acquired over 
the last eig ht 
years;N E 9 0 0 2 . 9 . 6 2
Official Journ alof the EuropeanUnion 26.9.2009
Follow-up to the 2006 discharge exercise
5. Recalls 
that, in 
its resolution  
concerning 
the 2006 Commission  
discharge, 
it requested the Commission  
to 
keep 
it regularly 
informed 
of the tran sfer 
of activities from the Ag ency 
to delegations;
6. Notes 
that the Commission , 
at paragraphs 
201 and 
203 of its follow-up to the 2006 Commission  
dis­
charge, 
promised to k eep 
Parliamen t 
informed 
of the tran sfer 
of activities from the Ag ency 
to delegations 
and 
the differen t 
stages 
of the closure of the Ag ency
(1) Commission staff work ing  documen t,  annex  to the report from the Commission to the E uropean  Parliamen t  on the
follow-up to 2006 discharg e 
procedure (SE C(2008) 
2579). (1);
7. Notes the Commission ’s 
statement, 
in 
its follow-up to the 2006 Commission  
discharge, 
that the Ag ency 
would 
stop all operation al 
activities b y 
the end 
of Septemb er 
2008; that the Ag ency 
would have three 
months, 
from Octob er 
to Decemb er 
2008, to fin alise 
the admin istrative 
closure; an d 
that in 
2009, a clo­
sure cell attached to the Commission  
would undertake 
the closing 
of residual admin istrative 
activities dur­
ing 
a limited period of a few mon ths;
8. Notes 
that the Commission  
sent 
a series of in formation 
notes 
concerning 
cooperation  
between 
the Com­
mission 
and 
the Agency 
during 
the transition 
period 2007-2008 to the Chairman  
of the Committee on  
Budgetary 
Control
(2) The notes are availab le on the website of the Committee on  Budgetary Contr ol. (2);
9. Notes from the fourth in formation 
note 
of 7 October 
2008 that the Commission  
will submit 
a final 
report 
on 
the phasin g-out 
of the Agency 
once 
the final 
accounts 
of the Agency 
have been  
established 
and 
the 
closure cell has termin ated 
its work; 
looks 
forward to receivin g 
this report;
Potential risks relating to the transfer of activities from the Agency to the delegations
10. Notes that the E CA, 
in 
its annual 
report for 2007, iden tified 
three poten tial 
risks 
related to the tran sfer 
of 
activities from the Ag ency 
to the deleg ations:
(a) due 
to the multian nual 
character of the Ag ency’s 
activity, there are still un used 
budgetary 
appropria­
tions 
of EUR 453 
000 000 which have to b e 
implemen ted 
in 
years beyond 
2008, which is the last 
year of existen ce 
of the Agency;
(b) the 
guidance 
note 
issued by 
the Commission  
on 11 
June 
2008 on 
the transfe
r of files does n ot 
cover 
all items on  
the Agency’s 
balance 
sheet;
(c) the accumulated surplus of E UR 180 
000 000 shown  
in 
the Agency’s 
balance 
sheet at 31 Decemb er 
2007
 will also have to b e 
taken 
over and 
managed 
by 
the Commission  
at the end 
of the Ag ency’s 
mandate;
11. Requests 
the Commission  
to inform 
Parliamen t’s 
competen t 
committee of:
(a) how the un used 
budgetary 
appropriation s 
will be 
implemen ted;
(b) whether 
a memoran dum 
of understanding 
covering 
all items in  
the Agency
’s balance 
sheet has b een 
concluded 
between 
the Agency 
and 
the Commission , 
or how the Commission  
has otherwise ensured 
the completen ess 
of the tran sfer 
of all files an d 
items;
(c) how the accumulated surplus of E UR
 180 000 000  shown in the Ag ency’s
 bala
nce
 sheet at
31 Decemb er 
2007 will b e 
managed 
by 
the Commission ;
12. Refers 
for other ob servations 
accompan ying 
its Decision  
on 
discharge 
which are of a horizon tal 
nature 
to 
its Resolution  
of 23 April 2009 on  
financial 
management 
and 
control 
of EU 
agencies
(3) See page 206 of this Official Journ al. (3). N E 8 7 1 / 5 5 2 L