Tuesday 4 May 19991.10.1999 EN C 279/139 Official Journal of the European Communities
A. whereas the Court of Auditors concludes that the financial statements of the ECSC at 31 December
1997 give an accurate picture of the assets, of the financial situation and of the results of its operationsfor the financial year ending on the same date,
B. whereas the Court of Auditors states that the legality and regularity of the transactions, on the whole,
are adequately guaranteed and proposes a positive statement of assurance,
C. whereas in the run up to the expiry of the Treaty of Paris in the year 2002 as the activities of the ECSC
are steadily being wound down, its solvency ratio reached 28,3 % at the end of 1997, a step closer toits stated target of 100% in 2002, partly due to an increase in the Guarantee Fund and a decrease in thevolume of outstanding loans,
D. whereas preparations are under way to ensure that upon expiry of the Treaty in 2002, the revenue from
outstanding reserves will be used for a research fund for sectors related to the coal and steel industries,
1. Notes the comments of the Court of Auditors and the reply of the Commission and is pleased that the
report of the former contains no criticism and that a positive statement of assurance has been proposed;
2. Observes that as the ECSC approaches its 50 year milestone of 2002, the Commission continues to
manage it in a financially prudent manner, retains experienced staff and devotes adequate resources toensure that quality control is maintained until the end;
3. Notes the statement of the Court of Auditors that the solvency ratio of the ECSC should be monitored
up to and beyond the expiry date of the Treaty of Paris, thereby ensuring that remaining borrowings can beserviced;
4. Understands that the strategy for disposing of ECSC buildings around the world is being
implemented, with the completion of the transfer of the Washington building in 1997 and calls for thetransfer of buildings in Canberra, Lisbon, Windhoek and Milan to be concluded shortly;
5. Considers that issues which were of concern in past years such as lending to Eurotunnel, ECSC
finance to the Danish ‘Great Belt’, compliance with conditions laid down for interest-rate subsidies aimedat job creation and the effectiveness of reporting and monitoring arrangements connected with globalloans, have been addressed in the interim period.
(f) A4-0163/99
I.
Decision giving discharge to the Administrative Board of the European Foundation for the
Improvement of Living and Working Conditions in respect of the implementation of its budget for
the 1997 financial year
The European Parliament ,
− having regard to the EC Treaty and in particular Article 206 thereof,− having regard to the report of the Court of Auditors on the financial statements and management of the
European Foundation for the Improvement of Living and Working Conditions (Dublin Foundation)for the financial year 1997, and the Foundation’s reply thereto (C4-0054/99) (
1),
− having regard to the Council Recommendation of 11 February 1999 (5913/99 − C4-0149/99),− having regard to the report of the Committee on Budgetary Control (A4-0163/99),
A. whereas the Court of Auditors finds that the financial statements for the financial year ended 31
December 1997 are reliable and the underlying transactions are, as a whole, legal and regular,
(1) OJ C 406, 28.12.1998, p. 12.
Tuesday 4 May 1999C 279/140 EN 1.10.1999 Official Journal of the European Communities
1. Notes the following figures for the accounts of the European Foundation for the Improvement of
Living and Working Conditions:
1997 FINANCIAL YEAR (ECU thousands)
(a) Revenue 13 646
1. Subsidy from the Commission 13 4512. Miscellaneous revenue 146
3. Revenue from services rendered against payment 49
(b) Expenditure 13 833
Staff Expenditure
1. Payments for the year 6 617
2. Appropriations carried over 7
Administrative Expenditure
1. Payments for the year 898
2. Appropriations carried over 145
Operating Expenditure
1. Payments for the year 2 954
2. Appropriations carried over 3 212
Balance for the year –24
Outturn for the year (a) – (b) –187
Appropriations carried over from the previous year which lapse 159Exchange differences for the year 4
2. Acknowledges the positive steps taken by the Foundation to resolve remaining technical problems
affecting the separation of duties between the authorising officer and the accounting officer and theimplementation of a new decentralised financial system;
3. Welcomes the adoption of a Memorandum of Understanding in order to establish structured
cooperation between the management boards of the Foundation for the Improvement of Working andLiving Conditions and the European Agency for Health and Safety;
4. Encourages efforts made by the Foundation to improve day-to-day management of imprest accounts
by the establishment of clear definitions, the application of strict guidelines to reduce mission expensesand improvements in procedures for establishing the annual budget as regards study contracts;
5. Gives discharge to the Administrative Board of the European Foundation for the Improvement of
Living and Working Conditions in respect of the implementation of its budget for the 1997 financial year,on the basis of the report of the Court of Auditors;
6. Instructs its President to forward this decision to the Administrative Board of the European
Foundation for the Improvement of Living and Working Conditions, the Council, the Commission and theCourt of Auditors and to have it published in the Official Journal (L series).
II.
Decision giving discharge to the Management Board of the European Centre for the Development of
Vocational Training in respect of the implementation of its budget for the 1997 financial year
The European Parliament ,
− having regard to the EC Treaty and in particular Article 206 thereof,− having regard to the report of the Court of Auditors on the financial statements and management of the
European Centre for the Development of Vocational Training (Cedefop − Salonica) for the 1997financial year and the Centre’s reply thereto (C4-0053/99) (
1),
(1) OJ C 406, 28.12.1998, p. 1.