ANNEX
OUTCOME OF CONCILIATION
(Amendment made to the Councils joint guidelines (14380/2000  C5-0006/2001))
I. Amendment of the text of the joint guidelines
New recital 7(7) The European Parliament and the Council reached a broad convergence of views on separ-
ating the internal audit function from the ex ante financial control function; they thus concluded
that it was not necessary, in this particular case, to convene the Conciliation Committee pursuant
to the Joint Declaration of 4 March 1975 of the European Parliament, the Council and the Com-mission.
II. Statements
Joint Parliament and Council statementThe European Parliament and the Council reached a broad convergence of views on separating the internal
audit function from the ex ante financial control function. In conformity with the new Article 24a(3) of theFinancial Regulation, they confirm their willingness to implement internally the separation of the internalaudit function from the ex ante financial control function. They will carry out this separation as soon astheir internal control systems and procedures are fully operational.
Commission statement
The Commission considers that the internal audit should be carried out in accordance with the relevant
international rules, as laid down by the proposal amending the Commission Regulation of 1993 layingdown detailed rules for the implementation of the Financial Regulation, adopted on 15 November 2000and currently under consultation at the European Parliament and the Council  and on the basis of a riskassessment, as provided for in the proposed revision of the Financial Regulation of 21 December 1977adopted by the Commission on 26 July 2000.
2. Sea ports, inland ports and intermodal terminals ***III
A5-0111/2001
European Parliament legislative resolution on the joint text approved by the Conciliation Commit-
tee for a European Parliament and Council decision on amending Decision No 1692/96/EC asregards seaports, inland ports and intermodal terminals as well as project No 8 in Annex III
(C5-0050/2001  1997/0358(COD))
(Codecision procedure: third reading)
The European Parliament,
 having regard to the joint text approved by the Conciliation Committee and the relevant Commission
statement (C5-0050/2001),
 having regard to its position at first reading (
1) on the Commission proposal to Parliament and the
Council (COM(1997) 681) (2),
 having regard to the amended Commission proposal (COM(1999) 277),
(1) OJ C 175, 21.6.1999, p. 110.
(2) OJ C 120, 18.4.1998, p. 14.C 21 E/304 EN 24.1.2002 Official Journal of the European Communities
Thursday 5 April 2001
 having regard to its position at second reading (1) on the Council common position (2),
 having regard to the Commissions opinion on Parliaments amendments to the common position
(COM(2000) 768  C5-0772/2000),
 having regard to Article 251(5) of the EC Treaty, having regard to Rule 83 of its Rules of Procedure, having regard to the report of its delegation to the Conciliation Committee (A5-0111/2001),
1. Approves the joint text and draws attention to the Commission statement thereon;
2. Instructs its President to sign the act with the President of the Council pursuant to Article 254(1) of
the EC Treaty;
3. Instructs its Secretary-General duly to sign the act and, in agreement with the Secretary-General of
the Council, to have it published in the Official Journal of the European Communities;
4. Instructs its President to forward this legislative resolution to the Council and Commission.
(1) Texts Adopted of 3.10.2000, Item 7.
(2) OJ C 228, 9.8.2000, p. 1.
3. Money laundering ***II
A5-0090/2001
European Parliament legislative resolution on the common position adopted by the Council with a
view to the adoption of a Directive of the European Parliament and of the Council amendingCouncil Directive 91/308/EEC on prevention of the use of the financial system for the purpose
of money laundering (12469/1/2000  C5-0678/2000  1999/0152(COD))
(Codecision procedure: second reading)
The European Parliament,
 having regard to the Council common position (12469/1/2000  C5-0678/2000) (
1),
 having regard to its position at first reading (2) on the Commission proposal to Parliament and the
Council (COM(1999) 352) (3),
 having regard to Article 251(2) of the EC Treaty, having regard to Rule 80 of its Rules of Procedure, having regard to the recommendation for second reading of the Committee on Citizens Freedoms and
Rights, Justice and Home Affairs (A5-0090/2001),
1. Amends the common position as follows;
2. Instructs its President to forward its position to the Council and Commission.
(1) OJ C 36, 2.2.2001, p. 24.
(2) Texts Adopted of 5.7.2000, Item 11.
(3) OJ C 177 E, 27.6.2000, p. 14.24.1.2002 EN C 21 E/305 Official Journal of the European Communities
Thursday 5 April 2001