Official Journ alof the EuropeanUnion 26.9.2009
RESOLUTION OF  THE EUROPEAN PARLIAMENT
of 23 
April 2009
with observations forming an integral part of the Decision on discharge in respect of the 
implementation of the bu dget 
of the Eu ropean 
Police College for the financial year 2007
THE EUROPEAN PARLIAMENT,
—having reg ard to the final annual accounts of the European Police Colleg e for the fin ancial year 2007
(1) OJ C 278, 31.10.2008, p. 51. (1), 
—having 
regard 
to the Court of Auditors’ report on  
the final 
annual 
account
s of the European 
Police Col­
lege 
for the fin ancial 
year 2007, tog ether 
with the Colleg e’s 
replies
(2) OJ C 311, 5.12.2008, p. 136. (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 
Decision 
2005/681/JHA of 20 Septemb er 
2005 estab lishing 
the European 
Police 
College 
(CEPOL) 
and 
repealing 
Decision 
2000/820/JHA
(4) OJ L 256, 1.10.2005, p. 63. (4), and in particular Article 16 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 (A6-0160/2009),
A. whereas the Colleg e was set up in  2001 and was transformed into a Commun ity body within  the mean­
ing 
of Article 185 of the g eneral 
Financial 
Regulation, 
to which the framework  
Financial 
Regulation 
for 
agencies 
applies, with effect from 1 January 
2006,
B. whereas the E uropean Court of Auditors (E CA), in its report on  the annual accounts of the Colleg e for the 
financial 
year 2006, qualified its opin ion 
with regard 
to the legality 
and 
regularity 
of the underlying 
trans­
actions 
on 
the basis 
that the system of procuremen t 
did not 
comply with the provision s 
of the Fin ancial 
Regulation,
C. whereas on  22  April 2008 Parliamen t granted the Director of the Colleg e discharge in respect of the imple­
mentation 
of the Colleg e’s 
budget 
for the fin ancial 
year 2006
(6) OJ L 88, 31.3.2009, p. 243. (6), and in its resolution  accompan ying the 
discharge 
decision, 
inter 
alia:
—regretted 
the Court’s fin ding 
that in 
2006 the Colleg e 
did not 
establish 
the necessary 
systems an d 
pro­
cedures to en able 
it to prepare a fin ancial 
report in 
compliance 
with the requiremen ts 
of the frame­
work 
Financial 
Regulation 
applicable 
to the agencies,
 
—called on the Colleg e
 to adopt detailed implemen ting
 rules, including
 those ensuring
 the transpar
­
ency 
of its procuremen t 
procedures, in  
accordance 
with its fin ancial 
regu
lation,N E 8 5 1 / 5 5 2 L
Official Journ alof the EuropeanUnion L 255/159
 —invited 
the Colleg e 
to ensure 
without delay, an d 
by 
June 
2008 at the latest, that its fin ancial 
manage­
ment 
fully respects the provision s 
of the Fin ancial 
Regulation,
 
—asked 
the Commission  
to closely supervise the implemen tation 
of the Colleg e’s 
budget,
D. whereas the E CA, in its report on  the annual accounts of the Colleg e for the fin ancial year 2007, qualified 
its 
statement 
of assuran ce 
with regard 
to the reliab ility 
of the accoun ts 
and 
with regard 
to the legality 
and 
regularity 
of the underlying 
transactions,
1.
 Observes
 that, whereas the E CA’s
 statemen t
 of assuran ce
 for 2006 was un q
ualified with reg ard
 to the 
accounts 
and 
qualified with reg ard 
to the underlying 
transactions, 
the statemen t 
of assuran ce 
for 2007 is 
qualified with reg ard 
to both 
the accoun ts 
and 
the underlying 
transaction
s;
2. Stresses the n eed 
for the Colleg e 
to strictly comply with the Fin ancial 
Regulation 
and 
EC 
public 
procure­
ment 
legislation 
and 
to improve its fin ancial 
management, 
as it is the secon d 
consecutive 
year in 
which 
the ECA 
raises similar/iden tical 
concerns;
3. Asks 
the Commission  
to closely supervise the implemen tation 
of the Colleg e’s 
budget;
4. Is 
deeply con cerned 
that the E CA 
identified 
cases where appropriation s 
were used to fin ance 
the private 
expenditure 
of the Colleg e’s 
staff; notes 
the ECA’s 
judgement 
that this private use of pub lic 
funds 
is mate­
rial in 
nature;
5. Emphasises 
the ECA’s 
recommen dation 
that steps should b e 
taken 
to ensur
e complete reimb ursement 
of 
these funds;
6. Is 
concerned 
by 
a situation  
where its respon sible 
committee received incomplete in formation 
provided 
on 
the private use of pub lic 
money 
detected b y 
the ECA, 
by 
the Colleg e’s 
failure to meet the deadlin e 
of 
June 
2008 set in  
the 2006 discharg e 
resolution  
to bring 
its financial 
manag
ement 
into 
line 
with the Fin an­
cial 
Regulation, 
and 
by 
recurrent 
breaches 
of basic 
financial 
rules;
7. Notes that the Colleg e 
violated the prin ciple 
of unity 
and 
accuracy of the b udget 
by 
not 
recording 
EUR 1 
500 000 received from the Commission  
in 
2007 to implemen t 
MEDA 
properly;
8. Is
 concerned
 about
 the weak nesses
 in budget
 management
 detected b y
 the ECA; n otes
 that only
 
EUR 5 
600 000 of the commitmen t 
appropriation s 
were used while E UR 1 
700 000 were carried over; 
notes 
that 20 % of the appropriation s 
carried over from previous years were can celled;
9. Notes 
that until 
November 
2007 the Colleg e 
did not 
have a proper commitmen t 
accounting 
system which 
caused serious difficulties in  
budget 
management, 
for example the creation  
of new 
budgetary 
lines 
ex 
nihilo;
10.
 Notes that a paper-b ased
 system for commitmen ts
 entered
 into
 force as of 1 January
 2008 and
 ABAC 
(accrual b ased 
accounting) 
was implemen ted 
in 
June 
2008;
11. Notes that the E CA 
was not 
in 
a position  
to provide detailed fig ures 
on 
the amoun ts 
and 
types of expen ­
diture 
concerning 
the private use of pub lic 
funds 
by 
the Colleg e’s 
staff; notes that the in formation 
pro­
vided by 
the Colleg e 
at Parliamen t’s 
request con cerned 
the use of mob ile 
phones, 
the use of pool cars, the 
provision 
of furniture 
for the accommodation  
of staff an d 
free shuttle services for staff memb ers 
to air­
ports and 
train 
stations; 
notes 
that, accordin g 
to the Colleg e, 
the amoun t
s and 
state of play of recovery 
are as follows:
—use of mob ile 
phones 
by 
staff: GBP 3 405 for the period April to Decemb er 
2007, all costs recovered,N E 9 0 0 2 . 9 . 6 2
Official Journ alof the EuropeanUnion 26.9.2009
 —use of pool cars b y 
staff: GBP 1 157 for the period July to Decemb er 
2007, all costs recovered; the 
cars have sin ce 
been 
sold, 
—furniture: 
GBP 6 625 for furn iture 
purchased in  
2007; the furn iture 
has since 
been 
sold, 
—free shuttle service for staff to airports an d
 train station s:
 GBP 9 508 cost iden tified
 for 2007; the 
recovery process has b een 
initiated;
12. Is 
not 
prepared to accept the sub mission 
by 
the Colleg e 
of incomplete 
information , 
in 
particular as it does 
not 
even 
cover the whole year 2007 or the amoun ts 
relating 
to the sale of the pool cars an d 
the furniture;
13.
 Stresses that, as in 2006, despite the fact that the lack of fin ancial
 reporting
 was criticised in the E CA
 
annual 
report and 
the discharg e 
resolution  
2006, the Colleg e 
once 
more failed to produce a report on  
bud­
getary 
and 
financial 
management 
for 2007, con trary 
to its own  
financial 
regulation;
14. Is 
concerned 
that, althoug h 
this was already hig hlighted 
in 
the ECA 
ann
ual report an d 
the discharg e 
reso­
lution 
2006, the Colleg e 
adopted:
—implemen ting 
rules for the Fin ancial 
Regulation 
only 
in 
February 
2008, 
—internal 
procuremen t 
guidelines 
only 
in 
September 
2008 accordin g 
to its replies to the E CA, 
and 
only 
in 
October 
2008 accordin g 
to its replies to the rapporteur;
i.e. more than  
two years after it b ecame 
an 
agency 
and 
the Financial 
Regulat
ion 
became 
applicable;
15. Is 
concerned 
that the Colleg e 
adopted a revision  
of its financial 
regul
ation 
in 
2008, which con tains 
dero­
gations 
from the framework  
financial 
regulation, 
notably 
from procuremen t 
rules, without the Commis­
sion’s 
prior consent;
16. Observes 
that, contrary 
to its own  
financial 
regulation, 
the Colleg e 
has not 
sent 
to the discharg e 
authority 
a report on  
internal 
audits for 2007;
Ongoing OLAF  
investigation
17. Notes that OLAF has open ed 
an 
internal 
investigation 
concerning 
the Colleg e;
18. Calls 
on 
the Colleg e, 
and 
on 
the Director in  
particular, to fully cooperate with OLAF an d 
to provide all 
necessary 
assistance 
to enable 
OLAF’s ag ents 
to carry out their duties;
19. Calls on 
the Colleg e, 
OLAF and 
the Commission  
to inform 
the discharg e 
authority of the results of the 
OLAF investigation 
without delay as soon  
as they are availab le;
20. 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 6 1 / 5 5 2 L