EN Official Journal of the European Union C 148/1

REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT

SECTION I OF THE EU BUDGET

FINANCIAL YEAR 2007

(2008/C 148/01)

CONTENTS

INTRODUCTION

1. FINANCIAL MANAGEMENT IN GENERAL

1.1. Revenue

1.2. Initial budget and amending budget

1.3. Commitments and payments

1.4. Carryovers from 2007 to 2008

1.5. Carryovers from 2006 to 2007

1.6. Appropriations from assigned revenue

1.7. Transfers

1.7.1. Use of provisional appropriations

1.7.2. Buildings policy

1.7.3. Other transfers

1.8. Cancellations

2. FINANCIAL MANAGEMENT BY CHAPTER

2.1. Chapter 10 ‘Members of the Institution’

2.2. Chapter 12 ‘Officials and temporary staff’

2.3. Chapter 14 ‘Other staff and outside services’

2.4. Chapter 16 ‘Other expenditure relating to persons working with the Institution’

2.5. Chapter 20 ‘Buildings and associated costs’

2.6. Chapter 21 ‘Data processing, equipment and furniture: purchase, hire and maintenance’

2.7. Chapter 23 ‘Current administrative expenditure’

2.8. Chapter 30 ‘Meetings and conferences’

2.9. Chapter 32 ‘Expertise and information: acquisition, archiving, production and dissemination’

2.10. Chapter 40 ‘Expenditure relating to certain institutions and bodies’

2.11. Chapter 42 ‘Expenditure relating to parliamentary assistance’

2.12. Chapter 44 ‘Meetings and other activities of current and former Members’

2.13. Title 10 ‘Other expenditure’

3. OBJECTIVES AND RESULTS

3.1. Enlargement and Future of the Enlarged Union

3.2. Better Lawmaking

3.3. Information and Communication

3.4. Better Resource Management

LIST OF TABLES AND FIGURES

Table 1. Use of 2007 appropriations

Table 2. Purpose of non-automatic carryovers to 2008

Table 3. Transfers by legal basis

Table 4. Use of Provisional Appropriations (PA) in chapters 100, 101, 104 and 105

Table 5. Purpose of transfers from Provisional Appropriations (PA)

Table 6. Purpose of transfers in respect of the buildings policy

Table 7. Main sources for the ‘mopping up’ transfer C26

Table 8. Transfers other than those from provisional appropriations

Table 9. Evolution of 2007 and 2006 commitments

Table 10. Staff of General Secretariat by gender

Table 11. Staff of General Secretariat by country

Figure 1. Distribution of 2007 expenditure by chapter

Figure 2. Evolution of commitments between 2006 and 2007 by chapter

Figure 3. Distribution of expenditure in chapter 20 in %

Figure 4. Distribution of expenditure in chapter 23 in %

Figure 5. Distribution of expenditure in chapter 32 in %

ANNEXES

ANNEX 1 — Summary of ‘C’ transfers

ANNEX 2 — Summary of ‘P’ transfers

ANNEX 3 — Implementation of 2007 appropriations

INTRODUCTION

This report presents the budgetary and financial management by the European Parliament during financial year 2007. It outlines the financial situation and the events which have had a significant influence on activities during the year (in parts 1 and 2) and gives a synthetic account of the achievement of the objectives for the year (in part 3).

The report has been drawn up in accordance with article 122 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, hereafter “Financial Regulation” (1), article 185 of Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for implementation of the Financial Regulation (2) (hereafter “Implementing Rules”) and article 13(2) of the Internal Rules on the implementation of the European Parliament's budget (3).

1. FINANCIAL MANAGEMENT IN GENERAL

2007 was the first financial year covered by the financial perspective for 2007-2013 (4). Parliament's final appropriations totalled € 1 397 460 174 and represented 19,65 % of EU total administrative expenditure (“Heading V”).

Table 1 below presents the implementation of the budget of the European Parliament in financial year 2007.

Table 1

Use of 2007 appropriations

Appropriation type € or % I. Appropriations in general Initial appropriations 1 397 460 174 Amending Budget — Final appropriations 1 397 460 174 II. Use of appropriations Commitments 1 337 615 197 represent in % of final appropriations 96 % Payments 1 112 375 865 represent in % of commitments 83 % III. Carryovers from 2007 to 2008 Automatic carryovers to 2008 (5) 225 239 332 represent in % of final appropriations 16 % represent in % of commitments 17 % Non-automatic carryovers (uncommitted appropriations carried over to 2008) (6) 43 800 036 represent in % of final appropriations 3 % IV. Cancellations Appropriations cancelled 16 044 941 represent in % of final appropriations 1 % V. Carryovers from 2006 to 2007 Automatic carryovers to 2007 (5) 188 746 822 Payments against these carryovers 174 777 710 represent in % of carryovers 93 % Amount cancelled 13 969 113 Non-automatic carryovers to 2007 4 817 000 VI. Assigned revenue appropriations in 2007 Appropriations from assigned revenue in 2007 42 522 401 Commitments 29 191 996 represent in % of appropriations from assigned revenue 69 % Payments 7 301 241 represent in % of appropriations committed arising from assigned revenue 25 % Available appropriations from assigned revenue in 2007 13 330 405 VII. Assigned revenue appropriations carried over to 2008 Appropriations from assigned revenue carried over to 2008 38 325 182 VIII. Assigned revenue appropriations carried over to 2007 Appropriations from assigned revenue carried over to 2007 34 640 775 Commitments 34 573 137 Payments 30 433 805 represent in % of the commitments 88 % Note:

1.1. Revenue

Revenue entered in the accounts as at 31 December 2007 totalled € 144 449 007.

1.2. Initial budget and amending budget

Authorised appropriations in Parliament's initial budget for 2007 totalled € 1 397 460 174, representing a 6 % increase over the 2006 budget (€ 1 321 600 000). No amending budget was introduced in 2007.

1.3. Commitments and payments

Commitments totalled € 1 337 615 197, or 96 % of final appropriations (2006: 99 %). Payments totalled € 1 112 375 865, or 83 % of commitments entered into (2006: 86 %).

1.4. Carryovers from 2007 to 2008

Automatic carryovers to financial year 2008 totalled € 225 239 332, or 17 % of the appropriations committed (2006: 14 %). Uncommitted appropriations at year-end carried forward to financial year 2008 totalled € 43 800 036, or 3 % of the final appropriations (2006: 0,4 %). The Institution agreed to a non-automatic carryover of € 43 800 036 to the financial year 2008 for the purposes shown in Table 2.

Table 2

Purpose of non-automatic carryovers to 2008

Heading Amount (€) Purpose 2001/03 18 500 000 Long-term lease for the Eastman building in Brussels 2003 23 500 000 Purchase of a building in Vienna, which would permit the establishment of a European Union House, jointly with the European Commission 2007/04 220 036 Renovation of the External Office in Valetta 2008 1 500 000 Purchase of a building in Vienna, which would permit the Establishment of a European Union House, jointly with the European Commission — related costs 2140/06 80 000 Renovation of the equipment of the Sports Centre in Brussels Total 43 800 036

1.5. Carryovers from 2006 to 2007

Automatic carryovers to 2007 totalled € 188 746 822. Payments against them equalled € 174 777 710, or 93 % (2006: 93 %). Hence, the amount cancelled was € 13 969 113.

Non-automatic carryovers to 2007 totalled € 4 817 000 and concerned article 214 ‘Technical equipment and installations’. 88 % of these appropriations were committed and paid.

1.6. Appropriations from assigned revenue

Assigned revenue made available in 2007 totalled € 42 522 401 (2006: € 40 017 311). The commitment rate was 69 % (2006: 77 %). Payments totalled € 7 301 241, or 25 % of commitments entered into (2006: 19 %). The balance of unpaid commitments (€ 29 191 996 as compared to € 30 778 877 in 2006) and available appropriations (€ 13 330 405 as compared with € 9 238 434 in 2006) were carried over to financial year 2008. Together with the appropriations carried over from previous years, total appropriations arising from assigned revenue and carried over to 2008 amounted to € 38 325 182.

Assigned revenue carried over from previous years to 2007 totalled € 34 640 775 (2006: € 32 288 714). Commitments entered into totalled € 34 573 137 (2006: € 32 054 298). Payments in 2007 represented 88 % of commitments entered into (2006: 97 %).

1.7. Transfers

During the year, twenty-five C transfers were approved. Twenty one of these were authorised under Articles 24 and 43 of the Financial Regulation (7). They totalled € 148 314 196, or 10,61 % of final appropriations (in 2006: 20 transfers accounting for 9 % of the final appropriations). The year-end “mopping-up” transfer C26 is included in the above amount and involved a total of € 25 000 000 (2006: € 37 246 425).

A further four C transfers under article 22(2) (8) of the Financial Regulation were approved by the President. They totalled € 482 000, or 0,03 % of final appropriations (2006: 7 C transfers accounting for 1 % of final appropriations).

The President also authorised 6 P transfers under article 22(1) (9) of the Financial Regulation, totalling € 1 353 000 or 0,1 % of the final appropriations (2006: 8 transfers accounting for 0,36 % of the final appropriations).

In 2007, to sum up, there were thirty-one C and P transfers, involving € 150 149 196, or 10,74 % of final appropriations (2006: 37 transfers accounting for € 173 751 700, or 13 % of final appropriations).

Table 3

Transfers by legal basis

Article of Financial Regulation Amount transferred (€) As % of Final Appropriations C transfers 22 (2) 482 000 0,03 % 24&43 148 314 196 10,61 % P transfers 22 (1) 1 353 000 0,1 % C+P transfers 150 149 196 10,74 %

The analysis of transfers is grouped under the following headings:

1.7.1. Use of provisional appropriations

1.7.2. Buildings policy

1.7.3. Other transfers

1.7.1. Use of provisional appropriations

This section looks at the use of appropriations from chapter 100 ‘Provisional appropriations’, chapter 101 ‘Contingency reserve’, chapter 104 ‘Reserve for information and communication policy’ and chapter 105 ‘Provisional appropriation for buildings’. These chapters, included in title 10 ‘Other expenditure’, are referred to further in this report as ‘provisional appropriations’ (PA).

Altogether € 92 983 195,5 were transferred from the reserves. Of that amount, a total of € 67 548 200 was transferred for the purpose of buildings policy and a total of € 25 434 995,5 for other purposes. Details of the use of provisional appropriations are presented in Table 4.

The appropriations were released from the reserves after the conditions set by the budgetary authority had been met. The purpose of the transfers is presented in Table 5.

1.7.2. Buildings policy

This paragraph concerns the use of provisional appropriations in connection with buildings policy. It also looks at transfers from other items for this purpose.

Five C transfers totalling € 106 304 200 were used to reinforce a number of budgetary lines in the area of property policy, making possible the transactions presented in Table 6. € 67 548 200 (64 % of the total transferred for the buildings policy) came from provisional appropriations. Details of the use of provisional appropriations for the purpose of buildings policy are provided in Table 4.

The ‘mopping-up’ transfer C26 yielded € 25 000 000. The appropriations were foreseen for the purchase of a building in Vienna to permit the establishment of a European Union House, jointly with the European Commission.

The main sources of the appropriations ‘mopped up’, together with the main reasons for their availability, are shown in Table 7.

1.7.3. Other transfers

The justification for other transfers which took place in 2007 is presented in Table 8 below. Those transfers involved appropriations totalling € 17 057 000. They were primarily used for expenditure concerning staff and current administrative expenditure as well as Members.

Table 4

Use of Provisional Appropriations (PA) in chapters 100, 101, 104 and 105

To heading category From PA To heading Heading description Transfer Amount transferred (€) Buildings Chapter 100 2003 & 2008 Acquisition of immovable property & Other expenditure on buildings C26 2 727 817 2007/03 Fitting-out of premises: Brussels C14 1 869 200 2026/03 Security and surveillance of buildings: Brussels C12 2 235 000 Chapter 101 2001/03 Annual lease payments: Brussels C25 1 825 000 2003 & 2008 Acquisition of immovable property & Other expenditure on buildings C26 216 183 Chapter 104 2001/03 Annual lease payments: Brussels C25 8 675 000 Chapter 105 2001/03 Annual lease payments: Brussels C17 50 000 000 Buildings Total 67 548 200 Information Policy Chapter 101 3245/01 Organisation of seminars, symposia and cultural activities: subsidies for the organisation of national and multinational symposia and seminars for opinion multipliers from the Member States; cost of organising parliamentary symposia and seminars C16 155 000 3245/03 Organisation of seminars, symposia and cultural activities: EP cinema prize C4 250 000 Chapter 104 3246 Parliamentary television channel (Web TV) C8 725 000 2140/12 Technical equipment and installations: audiovisual — D5 Building C20 13 000 000 Information Policy Total 14 130 000 Staff and current administrative expenditure Chapter 100 1200 Remuneration and allowances C5 49 631 1420/01 & 3240 Outside services: translation of the Verbatim Report of Proceedings & Official Journal C24 1 000 000 1610 Expenditure on recruitment C19 58 000 1402/01 Conference interpreters: interpreters and conference technicians C21 1 750 000 3000/01 Staff mission expenses: part-sessions, committees or their delegations, political groups and miscellaneous C9 1 132 065 Chapter 101 1420/01 & 3240 Outside services: translation of the Verbatim Report of Proceedings & Official Journal C24 3 040 000 1610 Expenditure on recruitment C19 40 000 1612 Further training C2 545 000 1613 Further training: mission expenses C3 285 000 2120/04 Furniture: works of art C1 105 300 3040 Miscellaneous expenditure on internal meetings C23 300 000 Staff and current administrative expenditure Total 8 304 996 Information Technology Chapter 100 2102/03 Outside assistance in connection with the operation, development and maintenance of software systems: production of new applications and further development of existing applications (feasibility study, analysis, programming, debugging) C10 2 000 000 Information Technology Total 2 000 000 Members Chapter 101 1004/01 Travel and subsistence allowances, attendance at meetings and associated expenditure: part-sessions, committees or their delegations, political groups and miscellaneous C22 1 000 000 Members Total 1 000 000 Grand Total 92 983 196





Table 5

Purpose of transfers from Provisional Appropriations (PA)

Transfer To heading Amount transferred (€) Purpose C1 2120/04 105 300 to cover the additional expenditure arising from the Bureau's decision to purchase art from the 10 new Member States. C2 1612 545 000 to cover expenditure for further training of officials and other servants of the Parliament. C3 1613 285 000 to cover mission expenses related to professional training. C4 3245/03 250 000 to cover expenses related to the EP cinema prize C5 1200 49 631 release of two AST posts in reserve in the establishment plan and release of the related appropriations amounting to € 49 630 from the Chapter 100 reserve in light of the additional workload which Parliament's buildings unit will be required to assume in relation to the buildings in Luxembourg and Strasbourg C8 3246 725 000 to cover the costs of the production of contents for the in-house prototype of the Web TV channel C9 3000/01 1 132 065 release from PA following submission of the requested report concerning staff mission expenses C10 2102/03 2 000 000 release from PA following submission of the requested report concerning IT expenses C12 2026/03 2 235 000 release from PA following submission of the requested report concerning the security and surveillance of buildings in Brussels C14 2007/03 1 869 200 release from PA reserve following submission of the requested report concerning the fitting-out of premises in order to meet needs in connection with fitting-out works planned for 2007 C16 3245/01 155 000 to top-up sub-item 3245/01 ‘Organisation of seminars, symposia and cultural activities: subsidies for the organisation of national and multinational symposia and seminars for opinion-multipliers from the Member States; cost of organising parliamentary symposia and seminars’ following the Bureau decision on the practical arrangements of the first session of the ‘citizens' Agora’. C17 2001/03 50 000 000 to enter the sum of € 58 700 000 against sub-item 2001/03 ‘Annual lease payments: Brussels’ with a view to making advance payments against the annual lease payments due for the D4 and D5 Buildings under construction in Brussels. C19 1610 98 000 release from PA following submission of the requested reports on progress in recruiting staff from Romania and Bulgaria and top-up of € 40 000 to cover expenditure for the recruitment of a higher-than-expected number of enlargement staff C20 2140/12 13 000 000 to cover the purchase of a part of the audiovisual equipment for the D5 building. C21 1402/01 1 750 000 release from PA following submission of the requested report concerning the conference interpreters. C22 1004/01 1 000 000 to cover additional expenditure following the higher-than-anticipated participation rates and the increased number of meetings outside the three usual working-places C23 3040 300 000 to cover expenditure for the refreshments service for official and working meetings in the Institution. C24 1420/01 & 3240 4 040 000 to cover additional expenditure arising from Parliament's decision to translate the Verbatim Report of Proceedings into all 23 official languages C25 2001/03 10 500 000 to make a single payment against the annual lease payments due for the Eastman Building under consideration for leasing in Brussels C26 2003 & 2008 2 944 000 to cover expenditure for the purchase of a building in Vienna, to permit the establishment of a European Union House, jointly with the European Commission Grand Total 92 983 196





Table 6

Purpose of transfers in respect of the buildings policy

Transfer To heading From category Amount transferred Purpose C12 2026/03 Chapter 100 2 235 000 release from PA following submission of the requested report concerning the security and surveillance of buildings in Brussels 2026/03 Total 2 235 000 C14 2007/03 Chapter 100 1 869 200 release from PA reserve following submission of the requested report concerning the fitting-out of premises in order to meet needs in connection with fitting-out works planned for 2007 2007/03 Total 1 869 200 C17 2001/03 Other than PA 8 700 000 to enter the sum of € 58 700 000 against sub-item 2001/03 ‘Annual lease payments: Brussels’ with a view to making advance payments against the annual lease payments due for the D4 and D5 Buildings under construction in Brussels. Chapter 105 50 000 000 2001/03 Total 58 700 000 C25 2001/03 Other than PA 8 000 000 to make a single payment against the annual lease payments due for the Eastman Building under consideration for leasing in Brussels Chapter 101 1 825 000 Chapter 104 8 675 000 2001/03 Total 18 500 000 C26 2003 & 2008 Other than PA 22 056 000 to cover expenditure for the purchase of a building in Vienna to permit the establishment of a European Union House, jointly with the European Commission Chapter 101 216 183 Chapter 100 2 727 817 2003 & 2008 Total 25 000 000 Grand Total 106 304 200 Note: ‘Other than PA’ = From other than provisional appropriations.





Table 7

Main sources for the ‘mopping up’ transfer C26

Chapter Chapter Description Amount (€) % Explanation 10 Members of the Institution 2 236 000 8,9 % Corresponds to 1,5 % of the initial appropriations. Less expenditure on the ‘optional pension scheme’ (1 Mio) due to a lower membership rate than foreseen for the MEPs from the new Member States, on ‘retirement pensions’ (0,4 Mio) and on ‘travel allowances’ (0,8 Mio) as compared with forecasts based on historical rates. 12 Officials and temporary staff 800 000 3,2 % Corresponds to 0,17 % of the initial appropriations. Technical remainder after payment of the expenditure committed. 14 Other staff and outside services 1 270 000 5,1 % Corresponds to 1,1 % of the initial appropriations. More rapid replacement than anticipated of EUR 2 contract staff by permanent agents (0,5 Mio) and lower-than-forecast expenditure on grants for training of interpreters (0,7Mio). 16 Other expenditure relating to persons working with the Institution 100 000 0,4 % Corresponds to 0,8 % of the initial appropriations. Technical remainder of the ‘Further training’ item. 20 Buildings and associated costs 5 357 000 21,4 % Corresponds to 3,6 % of the initial appropriations. Collecting of the technical remainders of the ‘rent’ lines (0,5 Mio), lower expenditure for various fitting-out projects, in particular for the external offices (0,6 Mio), savings on ‘cleaning and maintenance’ (1,1 Mio), on ‘energy consumption’ (0,5 Mio) and on ‘security and surveillance of buildings’ (2 Mio), delay of the KAD project (0,5 Mio). 21 Data processing, equipment and furniture: purchase, hire and maintenance 5 237 000 20,9 % Corresponds to 5 % of the initial appropriations. Less expenditure for ‘computer equipment’ (0,5 Mio), ‘external computer assistance’ (0,2 Mio), postponement of the furniture renewal provided for in Brussels (1,5 Mio), updating of the purchase programme for safety equipment (1 Mio), less expenditure than planned for certain specialised equipment (1 Mio) and various technical remainders. 23 Current administrative expenditure 3 369 000 13,5 % Corresponds to 2,2 % of the initial appropriations. Less expenditure than anticipated on the ‘telecommunications’ (0,7 Mio), ‘networks’ (1,9 Mio) and ‘postage charges’ (0,3 Mio) items and remainders on miscellaneous current expenditure items (stationery, supplies etc.) 30 Meetings and conferences 590 000 2,4 % Corresponds to 1,5 % of the initial appropriations. Expenditure lower than forecast for meetings of the political groups (0,25 Mio), ACP meetings (0,05 Mio), EUROMED (0,1 Mio). 32 Expertise and information acquisition, archiving, production and dissemination 2 778 000 11,1 % Corresponds to 3,2 % of the initial appropriations. Less recourse than planned to expertise budgets (1,8 Mio), and balances on several items relating to information policy, including ‘visitors’ (0,5 Mio). 40 Expenditure relating to certain institutions and bodies 239 000 1 % Corresponds to 0,3 % of the initial appropriations. Surplus for the contributions to the European political parties arising from the distribution procedure. 42 Expenditure relating to parliamentary assistance 80 000 0,3 % Corresponds to 0,05 % of the initial appropriations. Insignificant remainder related to the exchange rate. 100 Provisional appropriations 2 727 817 10,9 % Amounts placed in the reserve by the budgetary authority and which were not the subject of an authorising officer's transfer request. 101 Contingency reserve 216 183 0,9 % Corresponds to 1,4 % of the initial appropriations. Unused balance. Total 25 000 000 100 %





Table 8

Transfers other than those from provisional appropriations

To heading category Transfer To heading Heading description Amount transferred Purpose Members C6 article 102 Temporary allowances 137 000 to cover expenditure for additional requests for end-of-service allowances by former Members of Parliament Members Total 137 000 Staff and current administrative expenditure C7 1220 Allowances for staff retired in the interests of the service 100 000 to cover expenditure arising from application of Art. 50 of the Staff Regulations. C11 1200 Remuneration and allowances 5 775 000 expenditure related to new Bulgarian and Romanian staff C13 2370/01 Removals: departmental removals and associated handling 210 000 to cover additional expenditure C15 1630/01 Social welfare: supplementary aid for the disabled — expenditure not refunded by the Joint Sickness Insurance Scheme and other specific expenditure 35 000 to reinforce the appropriations following the increase in the numbers of requests for assistance C24 1420/01 & 3240 Outside services: translation of the Verbatim Report of Proceedings & Official Journal 10 800 000 to cover additional expenditure arising from Parliament's decision to translate the Verbatim Report of Proceedings into all 23 official languages Staff and current administrative expenditure Total 16 920 000 Grand Total 17 057 000

1.8. Cancellations

Appropriations totalling € 16 044 941 (2006: € 15 274 568) were cancelled. They amounted to 1 % of final appropriations.

2. FINANCIAL MANAGEMENT BY CHAPTER

In this part the committed appropriations (commitments) will be analysed. The proportion in the total expenditure and the evolution between the current and previous year are taken into account. Moreover, the use of the most important items is presented.

Table 9 below sets out, chapter by chapter, how commitments in 2007 were used by comparison with financial year 2006. It should be noted that four chapters accounted for 70 % of total commitments. They are: Chapter 12 ‘Officials and temporary staff’, Chapter 20 ‘Buildings and associated costs’, Chapter 10 ‘Members of the institution’ and Chapter 42 ‘Expenditure relating to parliamentary assistance’.

Table 9

Evolution of 2007 and 2006 commitments

Chapter Heading 2006 (€) 2007 (€) Change (€) % Change 10 Members of the institution 135 646 736 145 182 126 9 535 389 7 % 12 Officials and temporary staff 433 567 983 458 068 265 24 500 283 6 % 14 Other staff and outside services 93 608 687 107 694 007 14 085 320 15 % 16 Other expenditure relating to persons working with the institution 10 466 990 10 345 541 - 121 450 -1 % Title 1 Persons working with the institution 673 290 396 721 289 939 47 999 543 7 % 20 Buildings and associated costs 254 784 154 188 037 042 -66 747 112 -26 % 21 Data processing, equipment and furniture: purchase, hire and maintenance 95 606 806 111 612 595 16 005 790 17 % 23 Current administrative expenditure 10 132 760 11 389 070 1 256 310 12 % Title 2 Buildings, furniture, equipment and miscellaneous operating expenditure 360 523 720 311 038 707 -49 485 012 -14 % 30 Meetings and conferences 26 554 688 29 338 205 2 783 516 10 % 32 Expertise and information: acquisition, archiving, production and dissemination 55 567 081 72 593 026 17 025 944 31 % Title 3 Expenditure resulting from general functions carried out by the institution 82 121 770 101 931 230 19 809 461 24 % 40 Expenditure relating to certain institutions and bodies 57 934 213 60 517 851 2 583 638 4 % 42 Expenditure relating to parliamentary assistance 132 234 033 142 616 169 10 382 136 8 % 44 Meetings and other activities of current and former members 221 300 221 300 0 0 % Title 4 Expenditure resulting from special functions carried out by the institution 190 389 547 203 355 320 12 965 774 7 % Title 10 Other expenditure 0 0 0 — Total 1 306 325 432 1 337 615 197 31 289 765 2 %

Commitments by chapter were distributed as shown in Figure 1:

Figure 1

Distribution of 2007 expenditure by chapter

Note: ‘Other’ consists of chapters 16, 23, 30 and 44.

Figure 2

Evolution of commitments between 2006 and 2007 by chapter

Note: For the headings of the chapters as well as the definition of the term ‘other’ please refer to Table 9 and Figure 1.

2.1. Chapter 10 “Members of the Institution”

This chapter accounted for 11 % of the 2007 expenditure.

For this chapter the committed appropriations between 2006 and 2007 increased by 7 %. This increase chiefly concerned item 1004 ‘Travel and subsistence allowances, attendance at meetings and associated expenditure’; it was due to the accession of Bulgaria and Romania on 1 January 2007 and to the increase in the number of Members of the European Parliament from 732 to 785. Moreover, there was a higher-than-foreseen participation rate and a greater number of meetings in the three usual places of work.

54 % of the chapter's expenditure concerned item 1004 ‘Travel and subsistence allowances, attendance at meetings and associated expenditure’ whereas 26 % related to item 1006 ‘General expenditure allowance’.

For item 1004 the commitments equalled € 78 099 999. This covered travel and subsistence allowances for Members' attendance at meetings and associated expenditure: part-sessions, meetings of committees and their delegations, meetings of political groups, meetings of standing parliamentary delegations and of bodies provided for in the ACP-EU Convention and in the agreement establishing the Euro-Mediterranean Forum.

In 2007 Members carried out 13 562 journeys for attendance at part-sessions in Strasbourg and Brussels, 19 681 for meetings of committees in Brussels and 6 022 for meetings of political groups in Brussels. As regards travel outside Parliament's usual work-places, there were 921 journeys for meetings of committees and 860 for meetings of political groups. There were also 1 001 journeys for meetings of parliamentary delegations.

For item 1006 the commitments amounted to € 37 505 016. Expenditure against this item is intended to cover expenses resulting from the parliamentary activities of Members, particularly in the country in which they were elected.

2.2. Chapter 12 ‘Officials and temporary staff’

This chapter accounted for 34 % of the 2007 expenditure, constituting the largest share of the total expenditure.

The 6 % increase between 2006 and 2007 in this chapter can be largely explained by salary adaptations, promotions, step advances and new recruitment.

In this chapter 97 % of expenditure related to item 1200 ‘Officials and temporary staff: remuneration and allowances’. For this item commitments amounted to € 445 433 340.

A total of € 8 million was transferred from this item by the C25 transfer. There were four main reasons for the surplus: less expenditure than foreseen on the promotions exercise, impact of the new Staff Regulations (10), uncertainty surrounding the final outturn of new recruitments and salary adaptation of less than 50 % of the figure originally budgeted for.

In 2007, 550 vacancies were advertised. 496 officials and temporary agents were recruited for the General Secretariat and 62 for political groups. The General Secretariat employed 4 743 officials and temporary staff members, while political groups employed 759 at the end of 2007.

Concerning the gender distribution of staff, women accounted for 20 % of Heads of Unit, 28 % of Directors and 33 % of Directors-General (three out of nine) as at 31 December 2007. The gender-breakdown by function group is presented in Table 10. The distribution of staff by country is presented in Table 11.

Table 10

Staff of General Secretariat by gender

Gender/position Female % of female Male Total Administrators 1 046 52 % 951 1 997 Assistants 1 741 63 % 1 005 2 746 Total 2 787 59 % 1 956 4 743

Note: Situation on 31.12.2007.

Table 11

Staff of General Secretariat by country

EU-27 EU-15 Officials 4 219 Temporary agents 524 AT 50 EU-10 BE 609 CY 9 DE 318 CZ 106 DK 154 EE 81 ES 293 HU 124 FI 160 LT 80 FR 509 LV 84 GB 236 MT 59 GR 196 PL 155 IE 78 SI 84 IT 448 SK 99 LU 148 EU-2 NL 156 BG 82 PT 213 RO 91 SE 121

Note: Situation on 31.12.2007.

2.3. Chapter 14 ‘Other staff and outside services’

This chapter accounted for 8 % of the 2007 expenditure.

The 15 % increase between 2006 and 2007 was largely due to the increase on item 1420/01 ‘Outside services: translation of the Verbatim Report of Proceedings’.

The Bureau decisions did not foresee the translation of the Verbatim Report of Proceedings (or CRE, from the French ‘Compte Rendu in Extenso’) into all languages. Hence, appropriations were not foreseen for this purpose in the 2007 budget. Nonetheless, the Plenary decided that the translation of each sitting should be drawn up in all official languages and, in addition, that Members should be able to request translated extracts of the Verbatim Report at short notice. Transfer C24 increased the appropriations against item 1420/01 accordingly. For details of the transfer please refer to part 1.7.

In this chapter the majority of spending came from two items, namely item 1402 ‘Conference interpreters’ (46 %) and article 142 ‘Outside services’ (29 %).

For item 1402, commitments equalled € 49 821 855. This covers, among other things: the fees, social security contributions, travel expenses and subsistence allowances of auxiliary conference interpreters used by Parliament, expenditure on conference agencies, technicians and administrators used to service the above meetings, services provided to Parliament by interpreters who are officials or temporary staff-members in other institutions, and language-related inter-institutional cooperation.

The total number of meetings with interpretation over the whole of 2007 was 4 327 at the three usual working-places and 228 elsewhere. That represented 94 727 interpretation days, or an increase of 3,6 % over 2006, 46 063 of which were accounted for by external conference interpreters (AIC).

The commitments on article 142 came to € 31 023 538. This article serves essentially to finance sub-item 1420/01 ‘Outside services: translation of the Verbatim Report of Proceedings’, which was described above.

2.4. Chapter 16 ‘Other expenditure relating to persons working with the Institution’

This chapter accounted for 0,8 % of the 2007 expenditure. The situation between 2006 and 2007 was rather stable.

32 % of the commitments in this chapter related to item 1612 ‘Further training’, a further 31 % to item 1654 ‘Early Childhood Centre and approved day nurseries’ and 12 % to item 1613 ‘Further training: mission expenses’.

For item 1612 committed appropriations amounted to € 3 343 967. These appropriations covered expenditure relating to further professional training and retraining courses, to the purchase or production of teaching materials and of specific studies and to professional training courses which raise awareness about matters concerning equal opportunities and careers advice.

The Bureau adopted a decision in 2004 which entailed a major rethink of Parliament's training policy. It involved a shift from a catalogue-based approach to a more targeted system comprising, inter alia, tailor-made courses for the requirements of specific services and professions. Among others this training policy encompassed unit-level training in team-building, specific management training courses for female staff identified as potential future managers and specific training in the area of trans-Atlantic networks.

As regards professional training in 2007, there were among others 5 713 language courses (including external languages), 2 178 IT courses (including external courses), 607 courses concerning financial training and 29 courses organised by the European School of Administration.

For item 1654 commitments stood at € 3 208 001. Appropriations for sub-item 1654/01 ‘Early Childhood Centre and approved day nurseries: outside management of Parliament's day nursery and family room in Brussels and ancillary expenditure’ provided a surplus of € 2 200 000 as a result of under-occupation (compared to the estimates) of the Wayenberg crèche and later-than-expected opening of the private crèche.

For item 1613 committed appropriations equalled € 1 285 000. This item finances mission costs relating to further training of officials and other servants of the European Parliament.

2.5. Chapter 20 ‘Buildings and associated costs’

This chapter accounted for 14 % of the 2007 expenditure.

The 26 % decrease between 2006 and 2007 resulted from the decrease on item 2003 ‘Acquisition of immovable property’ and on item 2000 ‘Rent’.

In this chapter, 33 % of the spending concerned item 2001 ‘Annual lease payments’, 18 % concerned 2026 ‘Security and surveillance of buildings’ and 15 % concerned 2022 ‘Cleaning and maintenance’. The distribution is shown in Figure 3.

Figure 3

Distribution of expenditure in chapter 20 in %

In 2007 the European Parliament pursued its acquisition policy. For item 2001 the committed appropriations equalled € 62 175 000. They provided the financial resources necessary for an advance payment on the annuity for the D4/D5 buildings in Brussels.

Furthermore, the appropriations against sub-item 2001/03 ‘Annual lease payments: Brussels’ were carried over non-automatically to finance the 99-year lease of the Eastman building in Brussels. Appropriations from item 2003 ‘Acquisition of immovable property’ and item 2008 ‘Other expenditure on buildings’ were also carried over non-automatically. The purpose was to finance the acquisition of an Information Office in Vienna. The non-automatic carry-overs are discussed in part 1.4. of this report.

For item 2026 the commitments came to € 32 940 967. They covered essentially the costs of caretaking and surveillance in respect of buildings occupied by Parliament at its three habitual places of work and at the Information Offices.

For item 2022 the committed appropriations equalled € 28 199 141. The appropriations were used for cleaning and maintenance in Parliament's three usual places of work as well as in the Information Offices.

By the end of 2007 the European Parliament occupied some 1 million square meters of office space and car parks at its three main work places, around 80 % of which it owns.

2.6. Chapter 21 ‘Data processing, equipment and furniture: purchase, hire and maintenance’

This chapter accounted for 8 % of 2007 expenditure.

The 17 % increase between 2006 and 2007 in this chapter can largely be explained by an increase on two articles: article 210 ‘Equipment, operating costs and services relating to data processing and telecommunications’ and article 214 ‘Technical equipment and installations’. The major changes in the level of appropriations from 2007 in comparison to 2006 can be explained by the following:

— the modernisation and the extension of the electronic mail infrastructure;

— the adoption of broadcasting in the new buildings in Brussels;

— the increase in the number of various type of posts;

— the strengthening of the safety, telework, mobility, nomadic life and videoconference infrastructures;

— new services such as video ‘on demand’ and WebTV;

— the progressive introduction of an infrastructure for electronic signature;

— the ICT equipment of the new buildings;

— the maintenance of an increased number of computer applications;

— projects such as the Members' information system in the hemicycles, the administrative portal for Members, the modernisation of the chain of financial management, the rationalisation of translation processes, etc;

— assistance for the increasing use of mobile technologies and of specific software.

In this chapter 39 % of the expenditure is from item 2100 ‘Purchase, servicing and maintenance of equipment and software, and related work’, 29 % from item 2102 ‘Outside assistance in connection with the operation, development and maintenance of software systems’ and 23 % from article 214 ‘Technical equipment and installations’.

For item 2100 committed appropriations amounted to € 43 093 621. This appropriation covered mainly expenditure on the purchase, hire, servicing and maintenance of equipment and software for the institution, and related work.

For item 2102 commitments equalled € 32 827 763. They principally covered outside assistance in connection with the operation, development and maintenance of software systems: infrastructure assistance, maintenance of existing applications (analysis of changes, programming, debugging), production of new applications and further development of existing applications (feasibility study, analysis, programming, debugging), outside assistance in connection with Info-Centres and users, including Members, special studies (complex specifications, ergonomics, strategy, etc.) and drafting and inputting of technical documentation (procedural manuals, user manuals, etc.), support services for the evaluation of ICT products and services (workshops, etc.), the maintenance of infrastructure, and outside assistance in connection with the Streamline project.

For item 2140 commitments amounted to € 25 477 329. This covered purchase, hire, maintenance and repair of technical equipment and installations, in the following fields: publishing and dissemination in traditional or electronic form, archives, buildings, conferences, canteens, mail, security, audiovisual — purchase, replacement and maintenance as well as ancillary costs linked to those purchases, such as studies, engineers' fees and assistance. Furthermore, it included assistance with regard to audiovisual and telecommunications equipment and technical installations for press rooms and offices in Brussels and Strasbourg (maintenance and assistance), and technical equipment and installations: audiovisual — D5 Building.

2.7. Chapter 23 ‘Current administrative expenditure’

This chapter accounted for 0,9 % of the 2007 expenditure.

The 12 % increase in this chapter between 2006 and 2007 was mainly due to increased expenditure for article 230 ‘Stationery, office supplies and miscellaneous consumables’ and article 238 ‘Other administrative expenditure’. It was partly compensated by a decrease on article 235 ‘Telecommunications’.

52 % of the expenditure in this chapter came from article 235 ‘Telecommunications’ and 23 % from article 230 ‘Stationery, office supplies and miscellaneous consumables’. The distribution is shown in the figure below.

Figure 4

Distribution of expenditure in chapter 23 in %

2.8. Chapter 30 ‘Meetings and conferences’

This chapter accounted for 2 % of the 2007 expenditure.

The increase of 10 % between 2006 and 2007 was due to an increase for article 300 ‘Staff mission expenses’. The increase on this item came from the upward impact of the Council Regulation (11) on the Commission proposal for revised hotel ceilings and daily allowances which entered into force in July 2006 and from the then-unknown impact of the new ACP calendar of meetings.

82 % of the chapter's appropriations are intended primarily for article 300 ‘Staff mission expenses’. The commitments on this item came to € 24 000 000. They covered expenditure on transport costs, daily mission allowances and ancillary or exceptional expenses incurred in the performance of a mission, including those relating to tickets and reservations.

There were 29 177 missions in 2007 covering 88 022 days: Most of the missions were between Parliament's three usual places of work (Brussels: 5 240 missions, Strasbourg: 19 018 missions and Luxembourg: 2 066 missions).

2.9. Chapter 32 ‘Expertise and information: acquisition, archiving, production and dissemination’

This chapter accounted for 5 % of the 2007 expenditure.

The 31 % increase between 2006 and 2007 in this chapter concerns article 324 ‘Production and dissemination’.

35 % of the chapter's appropriations relate to item 3244 ‘Organisation and reception of groups of visitors, Euroscola programme and invitations to opinion multipliers from third countries’, a further 17 % relate to item 3242 ‘Expenditure on publication, information and participation in public events’, and 13 % concern item 3248 ‘Expenditure on audiovisual information’. The breakdown is shown in figure 5 below.

Figure 5

Distribution of expenditure in chapter 32 in %

For item 3244 commitments totalled € 25 294 513. The organisation of events is discussed in section 3.3. below on Information and Communication policy. During 2007 the European Parliament welcomed some 265 920 visitors to its premises in Brussels, Strasbourg and Luxembourg. The distribution of visitors in 2007 was as follows:

— 73 630 visitors in Member-sponsored groups (an increase of 11 % compared to 2006);

— 83 018 visitors in independent groups (an increase of 15 %);

— 90 963 visitors in non-subsidised MEP groups (an increase of 4 %);

— 19 034 individual visitors followed the audio-guided tour (increase of 30 %).

For item 3242 committed appropriations amounted to € 12 296 280. These means covered, in particular, expenditure on publications, including electronic publications, information activities, and participation in public events, trade fairs and exhibitions.

For item 3248 commitments totalled € 9 452 768. Among other things, this covered expenditure relating to the Web TV project.

The European Parliament Film Prize was also financed from this chapter.

2.10. Chapter 40 ‘Expenditure relating to certain institutions and bodies’

This chapter accounted for 5 % of the 2007 expenditure.

The increase of 4 % on this chapter between 2006 and 2007 related mainly to article 402 ‘Contributions to European political parties’.

83 % of its appropriations related to article 400 ‘Current administrative expenditure and expenditure relating to the political and information activities of the political groups and non-attached Members’. Commitments for this item totalled € 50 321 239.

2.11. Chapter 42 ‘Expenditure relating to parliamentary assistance’

This chapter accounted for 11 % of the 2007 expenditure.

The committed appropriations increased by 8 % between 2006 and 2007 as result of the increase in the number of Members following the accession of Bulgaria and Romania on 1 January 2007.

Article 422 ‘Parliamentary assistance’ accounted for 99,8 % of its commitment appropriations. Committed appropriations for this article amounted to € 142 271 412.

2.12. Chapter 44 ‘Meetings and other activities of current and former Members’

This chapter accounted for 0,02 % of the expenditure.

There was no change in this chapter between 2006 and 2007. Article 442 ‘Cost of meetings and other activities of the European Parliamentary Association’ accounted for 55 % of the expenditure under this chapter. Committed appropriations equalled € 121 300.

2.13. Title 10 ‘Other expenditure’

For chapters belonging to this title, the appropriations can be committed only following a transfer as discussed in part 1.7.1. of the report.

The initial appropriations in this title amounted to € 94 412 192, some 7 % of the total initial appropriations. The unused balance came to € 1 428 997, around 0,1 % of the total final appropriations in 2007.

3. OBJECTIVES AND RESULTS

The four general objectives for Parliament in 2007 set by the Secretary-General are a continuation of those pursued in 2006, namely:

— making enlargement a success and preparing the enlarged Union for the future;

— further implementing Parliament's communication and information policy;

— better lawmaking;

— better resource management.

3.1. Enlargement and Future of the Enlarged Union

This objective encompassed integrating new Romanian and Bulgarian MEPs, making Parliament a leading player in the debate on the future of Europe, starting to work in three new languages (Bulgarian, Romanian and Irish), running awareness campaigns in Bulgaria and Romania and completing recruitment of the enlargement staff.

On 1 January 2007 Bulgaria and Romania joined the European Union. As a consequence 53 Members appointed by the countries' national parliaments replaced the former observers in the European Parliament. The first direct European elections in Bulgaria were held on 20 May 2007 and the 18 Bulgarian MEPs took their seats in Parliament on 18 June 2007. On the opening of the December 2007 part-session in Strasbourg, the European Parliament welcomed the 35 Romanian MEPs elected at the first European elections in Romania held on 25 November 2007. The services of the Secretariat-General ensured the welcoming and the smooth integration of the new MEPs.

In 2007 the initial appropriations relating to the accession of Bulgaria and Romania amounted to € 48 million. They were used primarily to finance allowances to be paid to the new Members, outside interpretation and translation services and staff, both in the Secretariat-General and in the political groups.

The European Parliament continued to be a leading player in the debate on the future of Europe. Within the framework of a project launched in 2006 the first ‘citizen's Agora’ meeting was organised on the topic: ‘The future of Europe: challenges, opportunities and tools presented by the new treaties’. In total, 500 European citizens representing civil society through professional associations and trade union organisations gave their views on what this future should be. Moreover, the events organised in the framework of the 50th anniversary of the Treaty of Rome also nourished the debate (see section 3.3 below on Information and Communication policy).

Parliament's Administration started working in three new languages. It was particularly the Translation and Interpretation Directorates which had to deal with an increase in the number of official languages to 23, with the addition of Bulgarian, Romanian and Irish. However, given the difficulty of recruiting linguists quickly, transitional arrangements were applied for these three new languages (12).

Concerning awareness-raising campaigns in Bulgaria and Romania, major efforts were made to ensure Bulgarian and Romanian language coverage of current events in Parliament, with coordinated public relations work on the European elections in the two countries. In addition, the Information Offices in Bulgaria and in Romania were very active in promoting the elections.

Meanwhile, the rate of recruitment of staff from the ten Member States which joined the EU in 2004 reached 97,6 % at the end of 2007. As regards the recruitment of staff from Bulgaria and Romania, the 226 Bulgarian/Romanian posts allocated to the Secretariat-General were created in two stages — 113 in 2006 and 113 in 2007 — and 87,3 % of them were filled by the end of 2007.

3.2. Better Lawmaking

The objective of better lawmaking focused on the following subjects: simplifying EU legislation, setting up impact-assessment mechanisms for amendments, helping committees to monitor the transposition of directives, putting the interinstitutional agreement on comitology into practice and reinforcing the research capacities placed at MEPs' disposal.

The ‘better lawmaking’ agenda was implemented and pursued in all its aspects: coordination of legislative procedures and interinstitutional planning, impact analysis, simplification and lightening of administrative burdens, following up alternative forms of regulation, comitology and transposition.

As far as simplification is concerned, the General Secretariat has begun to apply the new provisions under the Rules of Procedure relating to codification and recasting. Moreover, a working group on the simplification of administrative and financial procedures of the Institution was set up.

Concerning the impact-assessment mechanisms for amendments, the initial appropriations of sub-item 3200/06 for specialised studies on impact assessment increased by 40 % between 2006 and 2007. The policy departments helped the committees by developing in-house expertise and administering the budgets to pay for outside assistance in this field.

In order to help the committees to monitor the transposition of directives by the Member States, the Secretariat General exploited all the means available to the committees, including their relations with the national parliaments.

Regarding the implementation of the interinstitutional agreement on comitology, administrators were trained and in-house working methods devised. The staff of some secretariats was also strengthened to enable them to tackle the new tasks.

As far as the reinforcement of research capacities placed at the MEPs' disposal is concerned, it was decided to create an analysis service within the library.

3.3. Information and Communication

Information and communication policy remained in 2007 a key priority for the European Parliament. The objectives encompassed the following: redoubling of efforts to ensure a permanent presence of the European Parliament in the media, allowing the political authorities to take a final decision on WebTV on the basis of the pilot experiment, and continuing preparations for the Visitors' Centre so that that it is fully operational the year preceding the elections.

As regards the presence in the media of Parliament, the media coverage of the 50th anniversary of the Treaty of Rome events was broad and comprehensive, with a large number of press articles, supplements, in-depth analyses, public debates, TV programmes, products etc. In addition, Intranet pages on the history of the EU were created to mark the 50th anniversary of the Treaty of Rome and the upgrading of the Information Office in Rome was completed in good time.

Among all the organised events in 2007, the Sakharov Prize for Human rights and the TV gala for the Energy Globe Awards, in particular, were the subject of considerable media coverage. The Film Prize was awarded for the first time in 2007 and will in future be awarded annually.

As regards the web-TV project, Europarltv, the in-house prototype of the Parliament's web television channel was launched in December 2007. Furthermore, VoxBox, the European Parliament's new web TV and radio studio, makes it possible to record and to download audio and video statements on MEPs' websites.

As far as the Visitors' Centre is concerned, with a surface of approximately 6 000 square meters and an estimated annual audience of up to 500 000 visitors, it will be the largest parliamentary information centre in Europe and an important element of Parliament's communication strategy towards the general public.

3.4. Better Resource Management

As regards the better resource management objective, the following can be noted:

— the draft application texts for the Members' Statute were completed at the end of 2007 and were ready to be submitted to the political groups and to the Bureau;

— implementation of the action plans adopted by the Secretary-General was pursued in 2007;

— the human resources consolidation plan, which includes the re-deployment of 48 posts, has been approved;

— a Pre-translation service (Pretrad) was set up in order to rationalise the use of translation memories, thus enabling existing translations to be reused;

— within the framework of the Eco-Management and Audit Scheme (EMAS), the new EMAS objectives and a new Action plan for 2007-2009 were adopted; the President together with the Secretary-General signed the official Environmental Policy of the European Parliament; furthermore, following an external audit, the European Parliament was awarded an ‘International standard for environmental management systems’ EN/ISO 14001:2004 certificate for its three main working sites;

— in connection with tender procedures, the Advisory Committee on Long-Term Contracts within the Directorate-General for Infrastructure and Interpretation began to work in January 2007;

— within the framework of a three-year objective aiming to fix common and coherent criteria for the distribution of spaces on the three sites, an ad hoc Working Party was charged with the attribution of the space released by occupation of the D4 building, which was made available in March 2007;

— within the framework of the ‘Equal Opportunities for All’ year, a range of events was organised to raise awareness of equality and diversity issues, in particular during the ‘diversity month’ (June-July); moreover, the European Parliament supported the integration of people with disabilities and organised a pilot training programme for a group of 28 women potential heads of unit.

In conclusion, the European Parliament can be seen to have achieved the main objectives set by its Secretary-General for 2007.

(1) As last amended by Council Regulation (EC, Euratom) no 1525/2007 of 17 December 2007OJ L 343, dated 27.12.2007.

(2) As last amended by Commission Regulation (EC, Euratom) no 478/2007 of 23 April 2007, OJ L 111 of 28.4.2007.

(3) PE 349.540/BUR/ANN/DEF.

(4) Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (2006/C 139/01), OJ 139 p. 1, dated 14.6.2006.

(5) Articles 9(1) and 9(4) of the Financial Regulation;

(6) Articles 9(1), 9(2)(a) and 9(5) of the Financial Regulation.

(7) Art. 24 — Budgetary authority decision, Art. 43 — Budgetary authority decision for transfers involving provisional appropriations.

(8) Decision by the institution, after notification of the budgetary authority, for transfers from one title to another (capped at 10 % of the appropriations for the financial year), from one chapter to another, and from one article to another.

(9) Decision by the institution for transfers within an article.

(10) Staff Regulations of Officials of the European Communities and Conditions of Employment of Other Servants of the European Communities.

(11) Council Regulation (EC, EURATOM) No 1066/2006 of 27 June 2006 adjusting from 1 July 2006 the scale for missions by officials and other servants of the European Communities in the Member States; OJ L 194 dated 14.7.2006, p. 1.

(12) Rule 139 of the Rules of Procedure of the European Parliament.