2.

European Parliament decision of 24 April 2007 on closing the accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2005 (C6-0387/2006 — 2006/2154(DEC))

The European Parliament,

- having regard to the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2005 [1],

- having regard to the Court of Auditors' report on the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2005, together with the Foundation's replies [2],

- having regard to the Council's recommendation of 27 February 2007 (5711/2007 — C6-0080/2007),

- 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 1365/75 of 26 May 1975 on the creation of a European Foundation for the Improvement of Living and Working Conditions [4], and in particular Article 16 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 [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 and the opinion of the Committee on Employment and Social Affairs (A6-0098/2007),

1. Notes that the final annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial years 2004 and 2005 are as follows:

Source: The Foundation's data. This table summarises the data provided by the Foundation in its annual accounts.

(in 1000 EUR) |

Revenue and expenditure account for the financial years 2004 and 2005 |

| 2005 | 2004 |

Revenue

Commission subsidies | 18800 | 18000 |

Miscellaneous revenue | 5 | 5 |

Revenue from services rendered | 158 | 81 |

Total revenue (a) | 18963 | 18086 |

Expenditure

Staff — Title I of the budget

— Payments | 8814 | 8606 |

— Appropriations carried over | 157 | 132 |

Administration — Title II of the budget

— Payments | 875 | 1267 |

— Appropriations carried over | 507 | 489 |

Operating activities — Title III of the budget

— Payments | 4967 | 5056 |

— Appropriations carried over | 3809 | 2522 |

Total expenditure (b) | 19130 | 18072 |

Outturn for the financial year (a-b) | -167 | 14 |

Balance carried over from the previous financial year | -1224 | -1296 |

Appropriations carried over and cancelled | 71 | 34 |

Sums from the previous financial year for re-use and not used | 0 | 18 |

Phare revenue collected | 260 | 0 |

Phare revenue to be collected | 0 | 0 |

Phare expenditure | -145 | 0 |

Other adjustments | 0 | 10 |

Exchange rate differences | 0 | -4 |

Balance for the financial year | -1205 | -1224 |

2. Approves closing the accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2005;

3. Instructs its President to forward this decision to the executive director of the European Foundation for the Improvement of Living and Working Conditions, the Council, the Commission and the Court of Auditors, and to arrange for its publication in the Official Journal of the European Union (L series).

[1] OJ C 266, 31.10.2006, p. 37.

[2] OJ C 312, 19.12.2006, p. 80.

[3] OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

[4] OJ L 139, 30.5.1975, p. 1. Regulation as last amended by Regulation (EC) No 1111/2005 (OJ L 184, 15.7.2005, p. 1).

[5] OJ L 357, 31.12.2002, p. 72.

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