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 D ecision 
on discharge in respect 
of the implementation of the bu dget 
of the Eu ropean 
Centre for the D evelopm
ent of Vocational 
Training for the financial year 2007
THE EUROPEAN PARLIAMENT,
—having  reg ard  to the fin al  annual  accounts  of the European  Centre  for the Developmen t  of Vocation al  
Training 
for the fin ancial 
year 2007
(1) OJ C 278, 31.10.2008, p. 45. (1), 
—having 
regard 
to the Court of Auditors’ report on  
the final 
annual 
account
s of the E uropean 
Centre 
for 
the Developmen t 
of Vocation al 
Training 
for the fin ancial 
year 2007, tog et
her with the Cen tre’s 
replies
(2) OJ C 311, 5.12.2008, p. 130. (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 Regulation 
(EEC) 
No 337/75 of the Coun cil 
of 10 February 
1975 estab lishing 
a Euro­
pean 
Centre 
for the Developmen t 
of Vocation al 
Training
(4) OJ L 39, 13.2.1975, p. 1. (4), and in particular Article 12a 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 
(A6-0177/2009),
A. whereas the Court of Auditors (E CA) stated that it has ob tained reasonable assurance that the an nual 
accounts 
for the fin ancial 
year 2007 are reliab le, 
and 
the underlying 
transaction s 
are legal 
and 
regular,
B. whereas on  22  April 2008 Parliamen t granted the Director of the E uropean Centre for the Developmen t 
of 
Vocational 
Training 
discharge 
in 
respect of the implemen tation 
of the Cen tre’s 
budget 
for the fin ancial 
year 
2006
(6) OJ L 88, 31.3.2009, p. 109. (6), and in its resolution  accompan ying the discharg e decision, inter alia, drew atten tion to 
observations 
by 
the ECA 
concerning 
the high 
proportion  
carry-overs an d 
cancellations, 
the absence 
of a 
suitable
 inventory
 procedure for iden tifying,
 registering
 and
 capitalisin g
 assets, in complete
 documen ta
­
tion 
of internal 
control 
processes an d 
problems 
in 
relation 
to one 
procuremen t 
procedure,
1. Congratulates 
the Centre 
on 
the fact that, un like 
in 
previous years, it received a positive statemen t 
of assur­
ance 
from the E CA 
in 
relation 
to the financial 
year 2007, n ot 
only 
with regar
d to the accoun ts, 
but 
also 
with regard 
to the underlying 
transactions;
2.
 Notes the E CA’s
 observation
 that objectives
 and
 performan ce
 indicator
s were often n ot
 measurable, 
although 
the Centre’s 
2007 work  
programme 
listed specific ob jectives 
for each activity and gave a detailed 
description of outputs to b e
 delivered; ag rees
 with the E CA
 that this mak es
 it difficult to assess 
achievemen ts;N E 2 4 1 / 5 5 2 L
Official Journ alof the EuropeanUnion L 255/143
3. Notes that the Cen tre is working on a more precise formulation  of objecti ves and performan ce indicators, 
and 
that it introduced 
activity-based 
budgeting 
for the 2008 fin ancial 
year;
4. Endorses 
the ECA’s 
recommen dation 
that the Cen tre 
define 
precise ob jec
tives and, 
in 
its programming, 
establish 
clear links 
between 
objectives 
and 
the budgetary 
resources n ee
ded to achieve them;
5. Expects 
the Centre 
to report on  
the specific follow-up action  
taken 
with regard 
to the ECA’s 
recommen ­
dations 
in 
its activity report 2008;
6. 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 9 0 0 2 . 9 . 6 2