Official Journ alof the EuropeanUnion L 255/191
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 r
opean Fou n
dation for the Improveme nt of Living and 
Working Conditions for the financial year 2007
THE EUROPEAN PARLIAMENT,
—having reg ard to the final annual accounts of the European Foundation for the Improvement of Living 
and 
Working 
Conditions 
for the fin ancial 
year 2007
(1) OJ C 278, 31.10.2008, p. 60. (1), 
—having 
regard 
to the Court of Auditors’ report on  
the final 
annual 
account
s of the European 
Foundation 
for 
the Improvement 
of Living 
and 
Working 
Conditions 
for the fin ancial 
year 2007, tog ether 
with the 
Foundation’s 
replies
(2) OJ C 311, 5.12.2008, p. 156. (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 Regulation 
(EEC) 
No 1365/75 of the Coun cil 
of 26 May 1975 on  
the creation  
of a Euro­
pean 
Foundation 
for the improvemen t 
of living 
and 
working 
conditions
(4) OJ L 139, 30.5.1975, p. 1. (4), and in particular Article 16 
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 
(A6-0173/2009),
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 Foundation for the Improve­
ment 
of Living 
and 
Working 
Conditions 
discharge 
in 
respect of the implementation  
of the Foun dation’s 
budget 
for the fin ancial 
year 2006
(6) OJ L 88, 31.3.2009, p. 93. (6), and in its resolution  accompan ying the discharg e decision, inter 
alia,
—noted 
the ECA’s 
criticism that, in  
relation 
to recruitmen t 
procedures, the selection  
criteria were n ei­
ther 
decided by 
selection 
boards 
at the outset n or 
defined 
in 
conformity 
with the vacan c
y not
ice, and 
the Foundation’s 
reply that all vacan cy 
notices 
now 
include 
a clear indica
tion 
of whether success in  
tests 
is a precon dition 
for success in  
the competition ,N E 9 0 0 2 . 9 . 6 2
Official Journ alof the EuropeanUnion 26.9.2009
 —noted 
further that, in  
2006, the Foun dation 
launched 
an 
ex-post evaluation  
of the 2001-2004 work  
programme, 
in 
conjunction 
with an 
interim 
evaluation  
of selected aspects of the Foun dation’s 
ongo­
ing 
work, 
with a view to determin ing 
the organisation’s 
impact, added value an d 
effectiveness,
 
—asked 
to be 
informed 
of the results of the evaluation ,
Weaknesses 
in recruitment 
procedures
1. Regrets 
that in 
2007, as in  
2006, the E CA 
found 
weaknesses 
in 
recruitmen t 
procedures; in  
particular, the 
ECA
 again
 found
 a case where the selection criteria were n ot
 defined
 in conf
ormity with the vacan cy
 
notice;
2. Notes 
the ECA’s 
further ob servations 
that neither 
the weighting 
of the selection  
criteria nor 
the minimal 
scores 
to be 
achieved were decided b y 
the selection  
board 
from the outset;
3. Notes that the E CA
 considers
 that this situation did n ot
 ensure
 transparent
 and
 non-discriminatory
 
recruitmen t 
procedures;
4. Notes the Foun dation’s 
reply that in  
2008 the recruitmen t 
procedures have b een 
adapted in  
order to com­
ply with the E CA’s 
recommen dations;
5. Requests 
the Foundation 
to pay particular atten tion 
to the legality 
of its recruitmen t 
procedures an d 
to 
specify, in  
its annual 
activity report for 2008, the action  
taken 
in 
follow-up to the E CA’s 
observations;
Weaknesses 
in procurement 
procedures
6. Is 
concerned 
that in 
three procuremen t 
procedures the E CA 
found 
anomali
es such as:
—the financial 
evaluation  
procedure for a con tract 
not 
being 
clearly specified in  
the tender 
documents,
 
—selection 
criteria not 
allowing 
proper evaluation  
of the financial 
capacity of the can didates;
7. Notes 
the ECA’s 
concern 
that this situation  
undermined 
the quality of the procedures an d 
risked 
biasing 
the 
final 
selection;
8. Notes 
the Foundation’s 
replies that, in  
future, price evaluation s 
will be 
defined 
in 
a way that avoids dis­
cretionary 
powers from the outset, an d 
criteria for the application  
of minimal capacity levels will b e 
laid 
down;
9. Requests 
the Foundation 
to specify, in  
its annual 
activity report for 2008, the action  
taken 
in 
follow-up 
to the ECA’s 
observations;
Introduction 
of accrual 
based accou nting 
(ABAC)
10. Is 
satisfied that the Foun dation 
introduced 
ABAC in 
2008;
11. Notes the E CA’s 
observation 
that, under 
the Financial 
Regulation, 
contributions 
the Foundation 
received 
from the Commission  
to prepare for the memb ership 
of Croatia an d 
Turkey 
should have b een 
treated as 
assigned revenue;
12. Notes 
the Foundation’s 
reply that from 2008 budget lines for assig ned 
revenue 
have been 
set up in 
ABAC, 
and 
that it will follow the E CA’s 
recommen dation;
13. Notes 
the ECA’s 
finding 
that recoverab le 
VAT of E UR 376 
611 in 
respect of 2007 should have b een 
claimed 
by 
the year-en d 
in 
order to comply with the prin ciple 
of sound 
finan
cial management;N E 2 9 1 / 5 5 2 L
Official Journ alof the EuropeanUnion L 255/193
14. Acknowledges the Foundation’s reply that VAT recovery was delayed due to the in troduction of ABAC; 
notes 
that the outstan ding 
VAT was fully recovered b y 
April 2008;
Follow-up 
to the previou s 
discharge exercise
15. Recalls that, in  
2006, the Foun dation 
launched 
an 
ex-post evaluation  
of the 2001-2004 work  
programme, 
in 
conjunction 
with an 
interim 
evaluation  
of selected aspects of the Foun d
ation’s 
ongoing 
work, 
with a 
view to determin ing 
the organisation’s 
impact, added value an d 
effectiveness;
16. Notes 
from the an nual 
activity report that in  
2006 the Foun dation’s 
strategic 
direction 
was reviewed an d 
five 
strategic 
goals 
formulated;
17. Insists 
on 
being 
informed 
of the results of the evaluation  
regarding 
the Foundation’s 
impact, added value 
and 
effectiveness 
in 
time for the 2008 discharg e 
exercise;
18. 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 9 0 0 2 . 9 . 6 2