Official Journ alof the EuropeanUnion L 255/79
RESOLUTION OF  THE EUROPEAN PARLIAMENT
of 23 
April 2009
with observations forming an integral part of its D ecision
 on discharge in respect of the 
implementation of the Eu ropean 
Union general bu dget 
for the financial year 2007, Section V — Cou rt 
of 
Auditors
THE EUROPEAN PARLIAMENT,
—having reg ard to the European Union general budget for the fin ancial year 2007
(1) OJ L 77, 16.3.2007. (1), 
—having 
regard 
to the final 
annual 
accounts 
of the European 
Communities 
for the fin ancial 
year 2007 — 
Volume I 
(C6-0419/2008)
(2) OJ C 287, 10.11.2008, p. 1. (2), 
—having 
regard 
to the Court of Auditors’ an nual 
report to the discharg e 
authority on  
internal 
audits carried 
out in 
2007, 
—having 
regard 
to the An nual 
Report of the Court of Auditors on  
the implementation  
of the budget 
con­
cerning 
the financial 
year 2007, tog ether 
with the audited in stitutions’ 
replies
(3) OJ C 286, 10.11.2008, p. 1. (3), 
—having 
regard 
to the report b y 
the External 
Auditor on  
the Court of Auditors’ accoun ts 
for the fin ancial 
year 
2007
(4) OJ C 318, 12.12.2008, p. 1. (4), 
—having 
regard 
to the statemen t 
of assuran ce 
as to the reliab ility 
of the accoun ts 
and 
the legality 
and 
regu­
larity 
of the underlying 
transactions 
provided b y 
the Court of Auditors pursuan t 
to Article 248 of the E C 
Treaty
(5) OJ C 287, 10.11.2008, p. 111. (5), 
—having 
regard 
to Articles 272(10), 274, 275 an d 
276 of the E C 
Treaty, 
—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 
Communities
(6) OJ L 248, 16.9.2002, p. 1. (6), and in particular Articles 50, 86, 
145, 
146 and 
147 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 
(A6-0152/2009),
1. Notes that in 2007 the E uropean
 Court of Auditors (E CA)
 had commitmen t
 appropriation s
 available
 
amounting 
to a total of E UR 
122 million  
(2006: EUR 
114 million
(7) 2005: EUR  107,5 million . (7)), with a utilisation  rate of 90,21 %, 
below 
the averag e 
of the other in stitutions 
(93,82 %);
2. Recalls that, as reg ards 
the financial 
year 2007, the E CA
’s accounts 
were audited b y 
an 
external 
firm, Price­
waterhouseCoopers (in  
previous years b y 
KPMG), 
which reached the followin g 
conclusions:
(a) in 
relation 
to the accuracy of the accoun ts 
for the fin ancial 
year 2007, that ‘[i]n 
our opinion, 
these 
financial 
statements 
give 
a true and 
fair view of the fin ancial 
position 
of the European 
Court of Audi­
tors as of 31 Decemb er 
2007, and 
its financial 
performan ce 
and 
its cash flows for the year then  
ended 
in 
accordance 
with Coun cil 
Regulation 
(EC, 
Euratom) 
No 1605/2002 of 25 June 2002 [on  
the Finan­
cial 
Regulation 
applicable 
to the general 
budget 
of the European 
Communit
ies], Commission  
Regu­
lation 
(EC, 
Euratom) 
No 2342/2002 of 23 Decemb er 
2002 layin g 
down 
detailed rules for the 
implemen tation 
of the said Coun cil 
Regulation, 
and 
the European 
Court of Auditors’ Accoun ting 
Rules
’; andN E 9 0 0 2 . 9 . 6 2
L 255/80 EN Official Journ alof the EuropeanUnion 26.9.2009
(b) in relation  to the use of fin ancial resources assig ned to the Court an d the adequacy of con trol pro­
cedures in  
place durin g 
the financial 
year 2007, that ‘nothing 
has come to our atten tion 
that causes 
us to believe 
that in 
all material respects an d 
based 
on 
(identified) 
criteria, (a) the resources assig ned 
to 
the Court have n ot 
been 
used for their in tended 
purposes, an d 
(b) 
the cont
rol procedures in  
place 
do not 
provide the n ecessary 
guarantees 
to ensure 
the complian ce 
of financ
ial operation s 
with the 
applicable 
rules and 
regulations
’;
3. Welcomes the fact that a n ew 
integrated 
system for man agement 
and 
financ
ial control 
(SAP), in 
opera­
tion 
since 1 
January 
2008, has b een 
developed on  
an 
interinstitutional 
bas
is by 
the Council, 
the ECA 
and 
the 
Court of Justice, an d 
thereby 
represents 
substantial 
budget 
savings 
and 
also gains 
in 
efficiency 
for the 
three institutions 
involved;
4. Also 
welcomes the fruitful in terinstitutional 
cooperation  
with the Court of Justice as reg ards 
training;
5.
 Notes that the 2007 report of the E CA’s
 Interna
l Auditor was larg ely
 positive, estab lishing
 that the K 2
 
building 
project was effectively man aged 
and 
that the K 2 
building 
was hand
ed over several mon ths 
ahead 
of schedule an d 
within 
the budgetary 
envelope 
foreseen; 
welcomes in  
this context 
the fact that most rec­
ommendations
 put forward b y
 the Internal
 Auditor have b een
 accepted an d
 integrated
 into
 corrective 
action 
plans;
6. Notes 
that two n ew 
Members 
joined 
the ECA 
in 
the course of 2007 followin g 
the accession  
of Bulgaria 
and 
Romania; 
notes 
the fact that the orig inal 
organising 
principle 
of the European  
audit function 
— one 
national
 from each Memb er
 State — has n o
w resulted in an org anisation
 gover
ned
 by
 a college
 of 27 
Members; 
is convinced 
that this structure has reached its limits an d 
that an 
in-depth 
reform an d 
strength­
ening 
of the European 
Union’s 
external 
audit arran gements 
is needed; 
stresses that the stron ger 
the ECA 
is, 
the stronger 
the discharg e 
authority an d 
the better 
the scrutin y 
of the executive; in vites, 
therefore, the 
Member 
States to in itiate 
discussion s 
on 
a reform of the E CA, 
and 
to include 
Parliamen t 
in 
these 
discussion s;
7. Observes 
that a ‘peer review’ report b y 
an 
international 
peer review team was delivered in  
December 
2008; 
regrets 
the fact that that report did n ot 
address the fun damental 
question, which is whether the curren t 
structure 
of the Un ion’s 
external 
audit function 
is adequate;
8. Notes, in 
relation 
to declaration s 
of Members’ 
financial 
interests, 
that, in 
compliance 
with the E CA’s 
Code 
of Conduct, 
ECA 
Members 
communicate 
a declaration  
of their fin ancial 
inte
rests and 
other assets (in clud­
ing 
shares, con vertible 
bonds 
and 
investment 
certificates as well as lan d 
and 
real estate, together with their 
spouses’ profession al 
activities) to the Presiden t 
of the ECA, 
who keeps 
them under 
confidential 
custody, 
and 
that these declaration s 
are not 
published;
9. Reiterates 
its call that, as a matter of prin ciple 
and 
in 
the interests 
of transparency, 
Members 
of all insti­
tutions 
should be 
required to sub mit 
a declaration  
of financial 
interests
, which should b e 
accessible 
on 
the 
Internet 
via a public 
register; 
does not 
agree 
that the ECA 
should wait, as it sug gested, 
until 
a standardised 
format, 
applicable 
to all EU 
institutions, 
is available; 
proposes the appoin tment 
of independent 
monitor­
ing 
officers in  
each institution 
whose task  
would be 
to report an nually 
and 
publicly 
on 
received 
declaration s;
10.
 Requests the E CA,
 in this con text,
 to include
 in its followin g
 activity report a chapter g iving
 a detailed 
account
 of the follow-up durin g
 the year to Parliamen t’s
 earlier discharg e
 decisions,
 including
 possible
 
explanations 
for not 
having 
followed the recommen dations;
11. Notes 
that, despite amen dments 
to the Financial 
Regulation, 
its rules on  
procuremen t 
are still excessively 
cumbersome 
for smaller in stitutions, 
such as the E CA, 
especially in  
relation 
to tenders 
for contracts 
for 
relatively small amoun ts; 
invites 
the Commission  
— when 
carrying 
out its prelimin ary 
work 
prior to draw­
ing 
up any 
future proposals for amen dment 
to the Financial 
Regulation 
— to consult 
extensively 
with the 
Secretary-Gen eral 
of the ECA 
and 
its administration 
in 
order to en sure 
that their con cerns 
are fully tak en 
into 
account 
in 
the final 
draft.