RESOLUTION OF THE EUROPEAN PARLIAMENT
of 24 April 2007
with observations forming an integral part of the Decision on the discharge for the implementation
of the European Union general budget for the financial year 2005, Section VII —Committee of the
Regions
THE EUROPEAN PARLIAMENT,
— having regard to the European Union general budget for the financial year 2005 (1),
— having regard to the final annual accounts of the European for the financial year 2005 —Volume I (C6-
0470/2006) (2),
— having regard to the Annual Report of the Court of Auditors on implementation of the budget for the
financial year 2005 and the Court of Auditors' special reports, together with the audited institutions'replies (
3),
— having regard to the statement of assurance as to the reliability of the accounts and the legality and
regularity of the underlying transactions provided by the Court of Auditors pursuant to Article 248 ofthe EC Treaty (
4),
— having regard to Articles 272(10), 274, 275 and 276 of the EC Treaty,
— 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 (5), and in particular
Articles 50, 86, 145, 146 and 147 thereof,
— having regard to Rule 71 of and Annex V to its Rules of Procedure,
— having regard to the report of the Committee on Budgetary Control (A6-0104/2007),
1. Notes that in 2005 the Committee of the Regions (CoR) had available commitment appropriations
amounting to total of EUR 69 570 456,32 with a utilisation rate of 96,65 %;
2. Notes that following the introduction of accrual accounting with effect from 1 January 2005 the CoR's
financial statements disclose a positive economic out-turn for the year (EUR 4 050 062,65) and identicalamounts of assets and liabilities (EUR 118 221 197,95);
3. Notes the remark by the European Court of Auditors (ECA) in paragraph 10.18 of its 2005 Annual
Report that following the ECA's 2004 DAS audit and two internal audits, the CoR's administrationrequested certain beneficiaries of weighted salary transfers to present additional evidence, and several
transfers which had not been regularly carried out before May 2004 and/or for which the beneficiaries
did not present sufficient evidence were discontinued; in 2005, according to the ECA's Report, theadministration did not recover any overpayments, although, under Article 85 of the Staff Regulations,‘any sum overpaid shall be recovered if the recipient was aware that there was no due reason for thepayment or if the fact of the overpayment was patently such that he could not have been unaware of it ’;
notes the CoR's reply included in the ECA's Report that the internal audit on salaries transfer requestedby the Secretary-General was completed in February 2006, and that the administration is nowproceeding with the recovery of overpayments which concern a limited number of officials;L 187/68 EN Official Journal of the European Union 15.7.2008
(1) OJ L 60, 8.3.2005.
(2) OJ C 264, 31.10.2006, p. 1.
(3) OJ C 263, 31.10.2006, p. 1.
(4) OJ C 263, 31.10.2006, p. 10.
(5) OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006,
p. 1).
4. Notes that the CoR's Internal Auditor in her report to the discharge authority of 18 May 2006 on audits
carried out in 2005 (pursuant to Article 86(4) of the Financial Regulation) made the following points:
— the salary transfers in question were executed on the basis of rules which could be interpreted
differently according to the language version and depending on the law applicable in the relevantMember State,
— weaknesses were detected concerning the separation of initiation and verification functions as well
as potential conflicts of interest linked to the size of the Institution,
— the standards governing the control environment were judged as being not sufficiently well
developed to guarantee the regularity of these operations;
5. Notes that the weaknesses detected in relation to weighted salary transfers were not such that the
Authorising Officer by Delegation found it necessary to append a reservation or an observation to hisdeclaration of assurance attached to the CoR's activity report;
6. Notes that as soon as he heard of this problem the CoR's Secretary-General immediately asked the then
Internal Auditor to continue his work on weighted salary transfers;
7. Notes that the CoR's Secretary-General, on being informed of this matter, adopted a restrictive
interpretation of the relevant rules of the recently amended Staff Regulations and ordered the recovery ofany amounts considered to have been unduly paid; notes that some of the officials that have been obligedto repay dispute the CoR Secretary-General's reading of the relevant rules and have referred the matter tothe Court of Justice;
8. Supports the Secretary-General in his intention to set up an administrative inquiry and expects him to
start disciplinary proceedings on the basis of the OLAF report regarding staff concerned; demands a strictprosecution of all cases where fraudulent behaviour can be proved;
9. Notes with concern that it has not been possible to fill all vacant posts from the reserve lists drawn up
after EPSO competitions; asks the CoR to analyse the reasons for the shortage of qualified candidates andto inform the competent committee;
10. Notes in connection with paragraph 8 of its discharge Resolution of 27 April 2006 on the renovation of
the Belliard I and II buildings (
6) that, during 2006, two firms of external consultants each gave a positive
certificate of conformity to the effect that the building work had been carried out in accordance with thespecification; points out that the ECA will shortly publish a special report on the EU institutions'expenditure on buildings generally;
11. Notes that the administrative cooperation between the CoR and the European Economic and Social
Committee (EESC) should be beneficial to both and financially advantageous for EU taxpayers; insists thatany new structures put in place for administrative cooperation between the two committees should resultin financial and organisational benefits; demands that both committees find a suitable way to continuethe administrative cooperation;
12. Recalls that the CoR and the EESC, through their joint services, manage certain activities in common
(translation, printing, buildings, security, library, procurement, catering, ushers, medical service, cars anddrivers, IT, etc.) and that their cooperation agreement has recently been renewed for six months (with anoption to extend it for a further six months) pending a decision on whether such cooperation shouldcontinue in future;15.7.2008 EN Official Journal of the European Union L 187/69
(6) OJ L 340, 6.12.2006, p. 44.
13. Invites the CoR and the EESC, having regard to the substantial divergences between the findings of the
reports of the joint services and the CoR's two external experts, to conduct a joint analysis based onappropriate bench marks —if necessary with the help of the ECA —of the precise costs, benefits and
savings generated by cooperation and to submit the results of their examination to the competentcommittee by 31 October 2007.L 187/70 EN Official Journal of the European Union 15.7.2008