P6_TA(2006)0235

Implementing rules for the Financial Regulation *

European Parliament legislative resolution on the draft Commission regulation (EC, Euratom) amending Regulation (EC, Euratom) No 2342/2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (SEC(2005)1240 — C6-0355/2005 — 2005/0904 (CNS))

(Consultation procedure)

The European Parliament,

- having regard to the draft Commission regulation (SEC(2005)1240),

- having been consulted by the Commission by letter of 12 October 2005 in accordance with the declaration [1] adopted in the context of the conciliation procedure prior to the adoption of the Financial Regulation in relation to Article 183 thereof (C6-0355/2005),

- having regard to Rule 51 of its Rules of Procedure,

- having regard to the report of the Committee on Budgetary Control (A6-0135/2006),

1. Approves the draft Commission regulation as amended;

2. Calls on the Commission to alter its draft regulation accordingly;

3. Asks to be consulted again if the Commission should intend to depart from the text approved by Parliament;

4. Instructs its President to forward its position to the Council and Commission.

TEXT PROPOSED BY THE COMMISSION | AMENDMENTS BY PARLIAMENT |

Amendment 1

ARTICLE 1, POINT (5A) (new)Article 43, paragraph 2, point (ca) (new) (Regulation (EC, Euratom) No 2342/2002)

| (5a)In Article 43(2), the following point is added:(ca)the International Union for the Conservation of Nature and Natural Resources. |

Amendment 2

ARTICLE 1, POINT (9)Article 56, paragraph 3 (Regulation (EC, Euratom) No 2342/2002)

3. Each institution shall inform the budgetary authority of the appointment or termination of duties of its accounting officer. | 3. Each institution shall inform the budgetary authority of the appointment or termination of duties of its accounting officer. The handing over report shall also contain the result of any trial balance made and in particular any reservations made. |

Amendment 3

ARTICLE 1, POINT (14)Article 68 (Regulation (EC, Euratom) No 2342/2002)

Imprest administrators shall be chosen from officials or, should the need arise, from other members of staff. | Imprest administrators shall be chosen from officials or, should the need arise, from other members of staff. Should the need arise, temporary and/or auxiliary staff may only be chosen in duly substantiated cases. |

Amendment 4

ARTICLE 1, POINT (28) (AA) (new)Article 106, paragraph 4 (Regulation (EC, Euratom) No 2342/2002)

| (aa)Paragraph 4 is replaced by the following:4.The authorising officer responsible may suspend the time limit for payment by informing creditors, at any time during the period referred to in paragraph 1, that the payment request cannot be met, either because the amount is not due or because the appropriate supporting documents have not been produced. If information comes to the notice of the authorising officer responsible which puts in reasonable doubt the eligibility of expenditure appearing in a payment request, the authorising officer may suspend the time limit for payment for the purpose of further verification, including an on-the-spot check, in order to ascertain, prior to payment, that the expenditure is indeed eligible. The authorising officer shall inform the beneficiary in question as soon as possible. He shall inform the beneficiary also that payment may be withheld until the beneficiary has supplied the information required by the authorising officer. Time for the purposes of the remainder of the payment period shall begin to run again from the date on which the properly formulated payment request is first registered. However, payment must be made no later than the expiry of twice the initial payment period, unless the beneficiary has by this time not supplied the information required by the authorising officer. |

Amendment 5

ARTICLE 1, POINT (36)Article 129 (Regulation (EC, Euratom) No 2342/2002)

1. A negotiated procedure with consultation of at least five candidates may be used for contracts with a value less than or equal to EUR 60000. | 1. A negotiated procedure with consultation of at least five candidates may be used for contracts with a value less than or equal to EUR 80000. |

If, following consultation of the candidates, the contracting authority receives only one tender that is administratively and technically valid, the contract may be awarded provided that the award criteria are met. | If, following consultation of the candidates, the contracting authority receives only one tender that is administratively and technically valid, the contract may be awarded provided that the award criteria are met. |

2. For contracts with a value less than or equal to EUR 25000, the procedure referred to in paragraph 1 with consultation of at least three candidates may be used. | 2. For contracts with a value less than or equal to EUR 50000, the procedure referred to in paragraph 1 with consultation of at least three candidates may be used. |

3. Contracts with a value less than or equal to EUR 3500 may be awarded on the basis of a single tender. | 3. Contracts with a value less than or equal to EUR 12500 may be awarded on the basis of a single tender. |

4. Payments in respect of items of expenditure for an amount less than or equal to EUR 200 may consist simply in payment against invoices, without prior acceptance of a tender. | 4. Payments in respect of items of expenditure for an amount less than or equal to EUR 1000 may consist simply in payment against invoices, without prior acceptance of a tender. |

| Contracts may not be divided into individual lots if thisresults in circumvention of the thresholds. |

Amendment 6

ARTICLE 1, POINT (38) (A)Article 134, paragraph 2 (Regulation (EC, Euratom) No 2342/2002)

(a) In paragraph 2, the second subparagraph is deleted. | (a)Paragraph 2 is replaced by the following:2.Where the document or certificate referred to in paragraph 1 is not issued in the country concerned and for the other cases of exclusion referred to in Articles 93 and 94 of the Financial Regulation, it may be replaced by a sworn or, failing that, a solemn statement made by the interested party before a judicial or administrative authority, a notary or a qualified professional body in his country of origin or provenance.For contracts with a value of less than EUR 80000, the contracting authority may, depending on its analysis of risks, ask candidates or tenderers to provide only a declaration on their honour that they are not in one of the situations referred to in Articles 93 and 94 of the Financial Regulation.For contracts with a value of less than EUR 5000, the contracting authority may, depending on its analysis of risks, award the contract without demanding such a declaration. |

Amendment 7

ARTICLE 1, POINT (39) (B)Article 135, paragraph 6 (Regulation (EC, Euratom) No 2342/2002)

6. The contracting authority may, depending on his assessment of the risks, decide not to require proof of the financial, economic, technical and professional capacity of candidates or tenderers in the case of the following contracts: | 6. The contracting authority may, depending on his assessment of the risks, decide not to require proof of the financial, economic, technical and professional capacity of candidates or tenderers in the case of the following contracts: |

(a)contracts awarded by the institutions on their own account, with a value of less than or equal to EUR 60000, | (a)contracts awarded by the institutions on their own account, with a value of less than or equal to EUR 80000, |

(b)contracts awarded in the field of external actions, with a value below the thresholds referred to in Article 241(1)(a), Article 243(1)(a), or Article 245(1)(a). | (b)contracts awarded in the field of external actions, with a value below the thresholds referred to in Article 241(1)(a), Article 243(1)(a), or Article 245(1)(a). |

Where the contracting authority decides not to require proof of the financial, economic, technical and professional capacity of candidates or tenderers, no pre-financing or interim payment may be made. However, a pre-financing can be made if a financial guarantee of an equivalent amount is provided. | Where the contracting authority decides not to require proof of the financial, economic, technical and professional capacity of candidates or tenderers, interim payments may be made where services have already been rendered or goods have already been delivered. Interim payments may be made if a financial guarantee of an equivalent amount is provided or if the authorising officer can reduce the risk by other appropriate means to the same effect. |

Amendment 8

ARTICLE 1, POINT (40A) (new)Article 140 (Regulation (EC, Euratom) No 2342/2002)

| (40a)Article 140 is replaced by the following:1.The time limits for the receipt of tenders and requests to participate, laid down in calendar days by the contracting authorities, shall be long enough to allow interested parties a reasonable and appropriate period to prepare and submit their tenders, taking particular account of the complexity of the contract or the need to visit the site or consult on the spot the documents annexed to the specifications.2.In open procedures for contracts with a value equal to or above the thresholds laid down in Article 158, the time limit for receipt of tenders shall generally be between 26 and 52 days from the date on which the contract notice is dispatched, depending on the complexity of the contract.3.In restricted procedures, competitive dialogue pursuant to Article 125b and in negotiated procedures where a contract notice is published for contracts with a value equal to or above the thresholds laid down in Article 158, the time limit for receipt of requests to participate shall generally be between 18 and 37 days from the date on which the contract notice is dispatched, depending on the complexity of the contract.In restricted procedures for contracts with a value equal to or above the thresholds laid down in Article 158, the time limit for receipt of tenders shall generally be between 20 and 40 days from the date on which the invitation to tender is dispatched, depending on the complexity of the contract.However, in restricted procedures after a call for expressions of interest as referred to in Article 128, the time limit for receipt of tenders shall generally be between 10 and 20 days from the date on which the invitation to tender is dispatched, depending on the complexity of the contract.4.Where the contracting authorities have published a pre-information notice in accordance with Article 118(2), the time limit for receipt of tenders may generally be reduced to 18 days but shall in no circumstances be less than 11 days from the date of dispatch of the contract notice or invitation to tender.The shortened time limit referred to in the first subparagraph shall be permitted only if the pre-information notice satisfies the following conditions:(a)it contains all the information required for the contract notice, insofar as that information is available at the time the contract notice is published;(b)it was sent for publication between 26 days and 6 months before the date on which the contract notice was sent.5.The time limits for receipt of tenders may be shortened by five days if unrestricted and direct access is available by electronic means to all documents constituting the call for tenders from the date of publication of the contract notice or the call for expressions of interest. |

Amendment 9

ARTICLE 1, POINT (46A) (new)Article 164, paragraph 3 (Regulation (EC, Euratom) No 2342/2002)

| (46a)In Article 164, paragraph 3 is replaced by the following:3.Amendments to grant agreements may be made if circumstances have changed and the change of circumstances was not foreseen or foreseeable by either party and the unchanged performance of the agreement would lead to unreasonable consequences for any one or several of the parties or otherwise frustrate the contract.Grant agreements may be amended only by written additional agreements. Such additional agreements shall not have the purpose or the effect of making such changes to agreements as would call into question the grant award decision or be contrary to the equal treatment of the parties.Should an amendment to the contract be an insufficient remedy, the parties shall, as a whole or individually, be allowed to terminate the agreement. |

Amendment 10

ARTICLE 1, POINT (50) (A)Article 173, paragraph 2, subparagraph 2 (Regulation (EC, Euratom) No 2342/2002)

For that purpose the authorising officer shall request a declaration from potential beneficiaries on their honour. For applications for a grant exceeding EUR 25,000, the profit and loss account, the balance sheet for the last financial year for which the accounts were closed and any other supporting document requested in the call for proposals shall, depending on the risk analysis conducted by the authorising officer responsible on his own responsibility, also be attached to the application. | For that purpose the authorising officer shall request a declaration from potential beneficiaries on their honour. For applications for a grant exceeding EUR 50000, the profit and loss account, the balance sheet for the last financial year for which the accounts were closed and any other supporting document requested in the call for proposals shall, depending on the risk analysis conducted by the authorising officer responsible on his own responsibility, also be attached to the application. |

Amendment 11

ARTICLE 1, POINT (50) (B)Article 173, paragraph 4 (Regulation (EC, Euratom) No 2342/2002)

(b) Paragraph 4 is amended as follows: | (b) Paragraph 4 is replaced by the following: |

(i) The first subparagraph is replaced by the following: | |

4.Where the application concerns grants for an action for which the amount exceeds EUR 750000 or operating grants which exceed EUR 100000, the application shall be accompanied by an external audit report produced by an approved auditor. That report shall certify the accounts for the last financial year available. | 4.Where the application concerns grants for an action for which the amount exceeds EUR 750000 or operating grants which exceed EUR 100000, the application shall be accompanied by an external audit report produced by an approved auditor, or in the case of organisations possessing an independent audit function, an independent audit. That report shall certify the accounts for the last financial year available.The provisions of the first subparagraph shall apply only to the first application made by a beneficiary to an authorising officer in any one budget year.In the case of agreements linking the Commission and a number of beneficiaries, those thresholds shall apply to each beneficiary.In the case of partnerships as referred to in Article 163, an external audit, or in the case of organisations possessing an independent audit function, an independent audit, covering the last two financial years available must be produced before the framework agreement is concluded. |

(ii) The fifth subparagraph is replaced by the following: | |

"The authorising officer responsible may, depending on his risk analysis, waive the obligation of external audit for beneficiaries who have accepted joint and several liabilities in the case of agreements with a number of beneficiaries." | The authorising officer responsible may, depending on his risk analysis, waive the obligation of external or independent audit for beneficiaries who have accepted joint and several liabilities in the case of agreements with a number of beneficiaries. |

(iii) The following sixth subparagraph is added: | |

"The first subparagraph shall not apply to public bodies, educational establishments, and the international organisations referred to in Article 43(2)." | The first subparagraph shall not apply to public bodies, educational establishments, and the international organisations referred to in Article 43(2)(a), (b) and (c). |

Amendment 12

ARTICLE 1, POINT (53A) (new)Article 180, paragraph 2 (Regulation (EC, Euratom) No 2342/2002)

| (53a)In Article 180, paragraph 2 is replaced by the following:2.An external audit of the financial statements and underlying accounts produced by an approved auditor, or, in the case of organisations possessing an independent audit function, an independent audit, may be demanded by the authorising officer responsible in support of any payment on the basis of his analysis of risks. In the case of a grant for an action or of an operating grant, the audit report shall be attached to the request for payment. Its purpose is to certify that the costs declared by the beneficiary in the financial statements on which the request for payment is based are real, exact and eligible in accordance with the grant agreement. An external audit, or, in the case of organisations possessing an independent audit function, an independent audit, shall be compulsory for interim payments per financial year and for payments of balances in the case of the following:(a)grants for an action of EUR 750000 or more;(b)operating grants of EUR 100000 or more.Depending on his analysis of risks, the authorising officer responsible may also waive the obligation of an external or independent audit in the case of:(a)public bodies and the international organisations referred to in Article 43(1) and (2)(a), (b) and (c);(b)the beneficiaries of grants in connection with humanitarian aid and the management of crisis situations, save in respect of payments of balances;(c)for payments of balances, beneficiaries of grants in connection with humanitarian aid who have signed a framework partnership agreement as referred to in Article 163 and who have in place a system of control offering equivalent guarantees for such payments. |

Amendment 13

ARTICLE 1, POINT (54)Article 182 (Regulation (EC, Euratom) No 2342/2002)

(54) Article 182 is amended as follows: | (54) Article 182 is replaced by the following: |

(a) Paragraph 1 is replaced by the following: | |

1.The authorising officer responsible may require the beneficiary to lodge a guarantee in advance, for the same amount as the pre-financing, in order to limit the financial risks connected with the payment of pre-financing. | 1.The authorising officer responsible may on the basis of a risk analysis require the beneficiary to lodge a guarantee in advance, for up to the same amount as the prefinancing, in order to limit the financial risks connected with the payment of pre-financing if no other means to secure the debt which is equally effective can be established.Such a guarantee may also be demanded by the authorising officer responsible, depending on his analysis of risks, in the light of the method of funding laid down in the grant agreement. |

(b)In paragraph 2, the first subparagraph is replaced by the following: | |

2.Where the pre-financing represents over 80 % of the total amount of the grant and exceeds EUR 60000, a guarantee shall be required. | 2.Where the pre-financing represents over 80 % of the total amount of the grant and exceeds EUR 60000, a guarantee shall be required if no other means to secure the debt which is equally effective can be established. For NGOs operating in the field of external action, that guarantee shall be demanded in respect of pre-financing exceeding EUR 1000000 or representing over 90% of the total amount of the grant if no other means to secure the debt which is equally effective can be established. The guarantee shall be valid for a period sufficiently long to allow it to be activated.3.The guarantee shall be provided by an approved bank or financial institution established in one of the Member States. When the beneficiary is established in a third country, the authorising officer responsible may agree that a bank or financial institution established in that third country may provide the guarantee if he considers that the bank or financial institution offers equivalent security and characteristics as those offered by a bank or financial institution established in a Member State. At the request of the beneficiary, that guarantee may be replaced by a joint and several guarantee by a third party or by the irrevocable and unconditional joint guarantee of the beneficiaries of an action who are parties to the same grant agreement, after acceptance by the authorising officer responsible.The guarantee shall be denominated in euro. It shall have the effect of making the bank or financial institution, third party or the other beneficiaries stand as irrevocable collateral security, or first-call guarantor of the grant beneficiary's obligations.Other means to secure the debt may, depending on a risk analysis conducted by the authorising officer, include (but are not restricted to) periodical payments, mortgages, land charges or charges on tangible and intangible property and pledges.4.The guarantee or other security shall be released as the pre-financing is gradually cleared against interim payments or payments of balances to the beneficiary in accordance with the conditions laid down in the grant agreement. In the cases referred to in the second subparagraph of paragraph 1, it shall be released only upon payment of the balance.5.The authorising officer responsible may, on the basis of an analysis of risks, waive the obligation laid down in paragraph 2 for public-sector bodies and the international organisations referred to in Article 43(1) and (2)(a), (b) and (c). The authorising officer responsible may also exempt from that obligation beneficiaries who have concluded a framework partnership agreement under Article 163.6.Where the grant does not exceed EUR 10000, the authorising officer shall require the lodging of a guarantee only in duly substantiated cases. |

[1] Council document 10003/02 add. 1.

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