Official Journ alof the EuropeanUnion L 255/199
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 
Union Agency for F undam
ental Rights 
for the financial year 2007
THE EUROPEAN PARLIAMENT,
—having reg ard to the final annual accounts of the European Union Agency for Fundamental Rights for the 
financial 
year 2007
(1) OJ C 278, 31.10.2008, p. 1. (1), 
—having 
regard 
to the Court of Auditors’ report on  
the final 
annual 
account
s of the European 
Union 
Agen
cy 
for Fundamental 
Rights 
for the fin ancial 
year 2007, tog ether 
with the Ag en
cy’s replies
(2) OJ C 311, 5.12.2008, p. 7. (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 Financial 
Regu­
lation
 applicable
 to the general
 budget
 of the European
 Commun ities
(3) OJ L 248, 16.9.2002, p. 1. (3), and in particular Article 185 
thereof,
 
—having
 regard
 to Council
 Regulation
 (EC) No 168/2007 of 15 February
 2007 establishing
 a European
 
Union 
Agency 
for Fundamental 
Rights
(4) OJ L 53, 22.2.2007, p. 1. (4), and in particular Article 21 thereof, 
—having
 regard
 to Commission Reg ulation
 (EC,
 Euratom)
 No 2343/2002 of 19 Novemb er
 2002 on the 
framework  
Financial 
Regulation 
for the bodies 
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 
and 
the opinion 
of the Committee on  
Civil 
Liberties, 
Justice and 
Home Affairs (A6-0176/2009),
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 European Un ion  Agency  for Funda ­
mental 
Rights 
discharge 
in 
respect of the implemen tation 
of the Ag ency’s 
budget 
for the fin ancial 
year 
2006
(6) OJ L 88, 31.3.2009, p. 142. (6),
1. Notes that Reg ulation 
(EC) 
No 168/2007 estab lished 
the European 
Agency 
for Fundamental 
Rights, 
which 
succeeded the E uropean 
Monitoring 
Centre 
on 
Racism an d 
Xenophobia 
(EUMC) 
and 
extended 
its man­
date 
with effect from 1 March 2007;
2. Recalls that the Ag ency 
should strive for syn ergies 
and 
avoid overlaps with other in stitutions 
active in 
the 
field of human rig hts,
 in particular the Coun cil
 of Europe,
 as requested in Parliamen t’s
 Resolution of
14 January 
2009
(7) Texts adopted, P6_TA(2009)0019. (7);
3. Regrets
 that the deadlin e
 for Parliamen t’s
 discharg e
 decision in Article  21(10) of Reg ulation
 (EC)
 
No 168/2007 was set at 30 April of year n  
+ 2 and 
not 
harmonised 
with the n ew 
deadline 
of 15 May of 
y e a r  n  +  2  provided for in  
the amended 
Regulation 
(EC, 
Euratom) 
No 2343/2002 as amen d
ed
(8) Regulation amended by Commission  Regulation (EC, Euratom) No 652/2008 ( OJ L 181, 10.7.2008, p. 23). (8);N E 9 0 0 2 . 9 . 6 2
Official Journ alof the EuropeanUnion 26.9.2009
4. Notes from the Ag ency’s report on budgetary and financial management 2007 that it started usin g ABAC 
(accrual b ased 
accounting) 
in 
August 
2007;
5. Welcomes the E CA’s 
observations 
that, despite the tran sition 
from the EUMC to the Ag ency 
and 
the con­
siderable 
increase 
in 
the budget 
(EUR 14 
200 000 as compared to E UR 9 
300 000 allocated to E UMC 
in 
the 
previous year), almost all appropriation s 
were committed (E UR 13 
900 000) in  
2007;
6. Notes that OLAF has open ed
 an investigation
 concerning
 the Agency;
 calls on the Ag ency
 and
 on the 
Director in  
particular to fully cooperate with OLAF; requests that OLAF, the Ag ency 
and 
the Commission  
inform 
the discharg e 
authority of the results of the in vestigation 
and 
possible 
follow-up measures as soon  
as 
possible;
Weaknesses 
in budget 
implementation du e 
to the transition from EUMC to F RA
7. Notes 
the ECA’s 
finding 
that, however, E UR 7 
500 000 had to b e 
carried over due to the exten sion 
of the 
Agency’s
 mandate
 in 2007, which trig gered
 a delay in the adoption of the n ew
 work prog ramme,
 the 
appointment 
of the new 
Director an d 
the implemen tation 
of its activities;
8. Encourages 
the Agency 
to make 
up for the delays an d 
minimise 
cancellatio
ns 
of appropriation s 
carried 
over, as promised in  
its answers 
to the ECA, 
and 
to report on  
progress 
made in 
its report on  
budgetary 
and 
financial 
management 
2008;
9. Notes that the E CA 
also found 
that the Ag ency, 
through 
amendments 
to its budg ets 
and 
various tran s­
fers,
 decreased staff expen diture
 budget
 lines
 by
 EUR
 798 000, thus avoidin g
 cancellations
 of unused
 
appropriation s 
for staff expen diture;
10. Acknowledges 
the Agency’s 
reply that the amendmen t
s to the budget 
and 
the transfers 
were closely lin ked 
to 
the transition 
and, 
thus, exception al;
Weaknesses 
in procurement 
procedures
11. Notes 
the ECA’s 
finding 
with regard 
to one 
procuremen t 
procedure that the pub lished 
evaluation  
method 
indirectly 
decreased the relative importan ce 
of the price criterion , 
which may have deterred some poten ­
tial 
bidders 
and 
was not 
in 
line 
with the prin ciple 
of sound 
financial 
manag
ement;
12. Accepts 
the Agency’s 
reply that, althoug h 
the method it used was in  
compliance 
with the Fin ancial 
Regu­
lation, 
it will introduce 
a new 
evaluation  
method proposed b y 
the Commission  
in 
order to ob tain 
best 
value 
for money;
Follow-up 
to previou s 
discharge exercises
13. Recalls that for the 2004 fin ancial 
year, the E CA 
issued a qualified statemen t 
of assuran ce 
for the EUMC 
due 
to weaknesses 
in 
procuremen t 
procedures, an d 
that for the 2005 an d 
2006 financial 
years the E CA 
also 
made critical ob servations 
concerning 
procuremen t 
procedures;
14. Requests the Ag ency 
therefore to pay particular atten tion 
to the legal
ity of its procuremen t 
procedures;
15. 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
(1) See page 206 of this Official Journ al. (1).N E 0 0 2 / 5 5 2 L