RESOLUTION OF THE EUROPEAN PARLIAMENT  
of 17 April 2013  
with observations forming an integral part of its Decision on discharge in respect of the 
implementation of the budget of the European Foundation for the Improvement of Living and 
Working Conditions for the financial year 2011  
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 2011,  
— having regard to the Court of Auditors’ report on the annual accounts of the European Foundation for 
the Improvement of Living and Working Conditions for the financial year 2011, together with the 
Foundation’s replies (  1 ), 
— having regard to the Council’s recommendation of 12 February 2013 (05753/2013 – C7-0041/2013),  
— having regard to Article 319 of the Treaty on the Functioning of the European Union,  
— 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,  
— having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council 
of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing 
Council Regulation (EC, Euratom) No 1605/2002 (  3 ), and in particular Article 208 thereof,  
— having regard to Regulation (EEC) No 1365/75 of the Council 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 on the Financial Regulation applicable to the general budget of the European 
Communities (  5 ), and in particular Article 94 thereof,  
— having regard to Rule 77 of, and Annex VI 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 (A7-0067/2013),  
A. whereas the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts 
for the financial year 2011 are reliable and that the underlying transactions are legal and regular,EN L 308/304 Official Journal of the European Union 16.11.2013  
( 1 ) OJ C 388, 15.12.2012, p. 174.  
( 2 ) OJ L 248, 16.9.2002, p. 1.  
( 3 ) OJ L 298, 26.10.2012, p. 1.  
( 4 ) OJ L 139, 30.5.1975, p. 1.  
( 5 ) OJ L 357, 31.12.2002, p. 72.
B. whereas on 10 May 2012, Parliament granted the European Foundation for the Improvement of Living 
and Working Conditions (‘the Foundation’) discharge for the implementation of the Foundation’s budget 
for the financial year 2010 (  1 ), and in its resolution accompanying the discharge, inter alia:  
— urged the Foundation to register all decisions of the Governing Board on surveys as the efficiency 
and effectiveness in communicating these decisions may be affected in the absence of proper 
standards for documenting decisions made;  
— called on the Foundation to put written procedures in place describing its core activities, which could 
help the Foundation to use its resources effectively and identify possible weaknesses;  
— urged the Foundation to properly address the recommendations issued by the Internal Audit Service 
(IAS) and to inform the discharge authority on the measures taken in this respect;  
C. whereas the overall budget of the Foundation for the year 2011 was EUR 20 600 000, which is a 
decrease compared to the 2010 financial year (EUR 20 900 000); whereas for 2011, the initial 
contribution of the Union to the Foundation’s budget amounted to EUR 20 210 000, compared to 
EUR 19 067 159 in 2010,  
Budgetary and financial management  
1. Observes from the annual accounts that EUR 1 166 895 of the commitment appropriations contracted 
by the end of 2011 but not yet paid were carried forward to 2012; notes, furthermore, that the total of 
carried forward appropriations cancelled (i.e. carried forward from 2010 and not paid in 2011) in 2011 
represents EUR 130 133;  
2. Is concerned that the Court of Auditors reported that the Foundation carried over 47 % of Title III 
appropriations (operational expenditure), amounting to EUR 3 400 000, of which EUR 1 600 000 were 
unplanned (22 % of Title III); expresses concern that this situation indicates delays in the implementation 
of the Foundation’s activities which are financed by Title III and is at odds with the budgetary principle 
of annuality;  
3. Calls on the Foundation to inform the discharge authority of the actions it has taken to address this 
deficiency and the actions it will take to prevent such a situation in the future; notes, furthermore, that 
the situation deteriorated, compared to the previous year;  
Follow-up of the discharge 2010 recommendations  
4. Welcomes the Foundation’s report on measures taken in light of the discharge authority’s recommen ­
dations of 2010; in particular, notes that according to the Foundation:  
— a register of all Board and Bureau decisions is available on the Foundation’s website and that missing 
signatures and dates were singular mistakes which were remedied;  
— the comprehensive manual for the survey management process, as recommended by the IAS as part 
of its audit on survey management, had been established and is now followed by the organisation;  
— all open recommendations of the IAS at the end of 2010 were closed and details can be found in the 
Annual Report on Internal Audit Activities 2011 (report according to Article 72.5 of the Financial 
Regulation);EN 16.11.2013 Official Journal of the European Union L 308/305  
( 1 ) OJ L 286, 17.10.2012, p. 258.
Performance  
5. Invites the Commission, together with the European Training Foundation, the European Centre for the 
Development of Vocational Training, the European Foundation for the Improvement of Living and 
Working Conditions and the European Agency for Safety and Health at Work, to further explore the 
synergies that exist between those agencies and to report, before any decisions concerning possible 
changes to the respective responsibilities and/or working methods of these agencies are considered, to 
the discharge authority on the possible deeper integration of those four agencies; invites those agencies 
and the Commission to evaluate whether closer cooperation could lead to economies of scale and 
optimisation of their performance;  
Recruitment procedures  
6. Notes that the Court of Auditors identified a need to improve the transparency of recruitment 
procedures; notes that selection board meetings were not always sufficiently documented and there is 
no evidence that questions for interviews or written tests were set before interviews or examinations;  
7. Calls on the Foundation to inform the discharge authority of the actions it has taken to address this 
deficiency; considers that some of the provisions of the Staff Regulations may present a considerable 
administrative burden; encourages, therefore, the Commission to allow for a certain degree of simplifi ­
cation under Article 110 of the Staff Regulations in regard to the agencies;  
8. Refers, in respect of the other observations accompanying its Decision on discharge, which are of a 
horizontal nature, to its resolution of 17 April 2013 (  1 ) on the performance, financial management and 
control of the agencies.EN L 308/306 Official Journal of the European Union 16.11.2013  
( 1 ) Texts adopted, P7_TA(2013)0134. (See page 374 of this Official Journal).