4. Draft SAB 2/2000
A5-0192/2000
European Parliament resolution on draft supplementary and amending budget No 2 for the 2000
financial year (C5-0342/2000)
The European Parliament,
-dash having regard to the Treaty establishing the European Community, and in particular Article 272
thereof,
-dash having regard to the Financial Regulation of 21 December 1977 applicable to the general budget of
theEuropeanCommunities,aslastamendedbyRegulation(EC,ECSC,Euratom)No2673/1999(1)and
in particular Article 15 thereof,
-dash having regard to the general budget of the European Union for the 2000 financial year, finally
adopted on 16 December 1999(2),
-dash having regard to the Interinstitutional Agreement of 6 May 1999(3),
-dash having regard to preliminary draft supplementary and amending budget No 2/2000 drawn up by the
Commission(SEC(2000)1095),
-dash having regard to draft supplementary and amending budget No 2/2000, established by the Council
(9779/2000-dash C5-0342/2000),
-dash having regard to the report ofthe Committeeon Budgets (A5-0192/2000),
A. whereas the margin in heading 5 of the financial perspective for the financial year 2000 is €90,7
million,
B. whereas draft supplementary and amending budget No 2/2000 deals with the Council’s requirements
arising from the conclusions of the Helsinki European Council on 10 and 11 December 1999, and
notablywill strengthen the commonEuropean security and defence policy,
C. whereas draft supplementary and amending budget No 2/2000 deals also with Parliament’s buildings
needs in Brussels;
1. Accepts the Council’sdraft supplementary and amending budget No 2/2000 without amendment;
2. Instructsits President to forward this resolution to the Council and Commission.
(1) OJ L 326, 18.12.1999, p.1.
(2) OJ L 40, 14.2.2000.
(3) OJ C 172, 18.06.1999,p.1.
5. General budget (1998 discharge)
A5-0190/2000
I.
European Parliament Decision giving discharge to the Commission in respect of implementation of
the general budget of the European Union for the 1998 financial year (SEC(1999) 412 Tdash C5-0006/
1999 Tdash 1999/2050(DEC))
The European Parliament,
-dash having regard to the revenue and expenditure account, the analysis of financial management and the
balance sheet of the European Union for the financial year 1998 (SEC(1999) 412 -dash C5-0006/1999,SEC(1999) 413 -dash C5-0007/1999, SEC(1999) 415 -dash C5-0009/1999, SEC(1999) 1473 -dash C5-0204/
1999),C 121/348 EN24.4.2001 Official Journal ofthe European Communities
Thursday 6 July 2000
-dash having regard to the annual report concerning the 1998 financial year (C5-0266/1999) and the spe-
cial reports ofthe Court ofAuditors and the Institutions’replies(1),
-dash having regard to the statement of assurance as to the reliability of the accounts and the legality and
regularity oftheunderlyingtransactionsprovidedbytheCourtofAuditorspursuanttoArticle248of
the EC Treaty (C5-0266/1999),
-dash having regard to the Council recommendation of13 March 2000 (C5-0154/2000),-dash having regard to its resolution of 13 April 2000 on the postponement of discharge to the Commi-
ssioninrespectofimplementationofthegeneral budgetoftheEuropean Unionforthefinancialyear
1998(
2) and the Commission’sreplies,
-dash having regard to the ECSC Treaty and in particular Article 78g thereof,
-dash having regard to the EC Treaty and in particular Article 276 thereof,
-dash having regard to the EAEC Treaty and in particular Article 180b thereof,-dash having regard to Rule 93 ofits Rules ofProcedure,-dash having regard to the report ofthe Committeeon Budgetary Control(A5-0190/2000),
A. whereas, pursuant to Article 274 of the EC Treaty, the Commission bears responsibility for imple-
menting the budget in accordance with the principles ofsoundfinancial management,
B. whereas the Commission must, in so doing, ensure the legality and regularity of revenue and expen-
diture,
C. whereas, pursuant to Article 276 of the EC Treaty, Parliament is required to give a discharge to the
Commissioninrespectofimplementationofthebudgetandthereby assumesresponsibilityforensur-
ing that the Commissionmeets its Treaty obligations in full,
D. whereas Parliament is thus accountable to the citizens of the Union for ensuring that their money is
spent as economically and efficiently as possible and that the institutions of the Union do everything
in their power to secure maximum protection against fraud, corruption and organised crime and to
reduce the number oferrors in the implementation of the budget as far as possible,
E. whereas Parliament has postponed discharge for the 1998 financial year in order to ensure that the
Commission actually makes all the necessary efforts to improve the implementation of the budget as
far as possible and that the Commission pursues a policy of zero tolerance in dealing with cases of
fraud, corruption or mismanagement,
F. whereas the Commissionhassatisfiedmostofthe requirements set outin its abovementionedresolu-
tion of13 April 2000 on the postponementofthe discharge:
(a) The Commissionis prepared to take action to cut drastically the errors in implementation of the
budget,
(b) Against the background of the Fléchard case, the Commission has clarified its procedure for the
forfeiture ofclaims and has announced that in revising the Financial Regulation it will proposea
clear allocation of responsibilities for all areas of implementation of the budget, including the
charging ofcosts,
(c) The Commissionhas agreed to answer further questions on the Fléchard case,(d) The European Anti-Fraud Office(OLAF) hasrenewed itssearch fortheminutesofthemeeting of
7 January 1994 in the private office of the then Commission President relating to the Fléchard
case,
(1) OJ C 349, 3.12.1999.
(2) Texts Adopted,Item 1.24.4.2001 EN C 121/349 Official Journal ofthe European Communities
Thursday 6 July 2000
(e) TheCommissionwillissuenewrulesfortheelectronicregistration,archivingandmanagementof
documentsby the end of2000,
(f) The Commission has stated its readiness to reopen disciplinary proceedings in connection with
the Echo affair if new evidence comesto light,
(g) OLAF is examining whether the full dossier has been submitted to the competent judicial autho-
rities in Belgium, France and Italy in the MEDaffair,
(h) The Commission is prepared to consider the opening of disciplinary proceedings in the light of
theoutcomeoftheinvestigationsconductedbythenationaljudicialauthoritiesintheMEDaffair,
(i) TheCommissionhasreportedthefindingsofitsinvestigationintovisitingscientists’contractsfor
the1998financialyeartoParliament,starteddisciplinaryproceedingsinconnectionwiththecase
of a visiting scientist employed at the instigation of a former Commissioner and forwarded the
relevant OLAF report to the Belgian judicial authorities,
(j) The Member of the Commission responsible for financial control has launched an administrative
investigationinconnectionwiththewithheldwarningofseriousdeficienciesattheJointResearch
Centre (particularly with the handling ofnuclear materials),
(k) The Commissionhas submitteda report by the Financial Controlleron the number ofcorrecting
communications and postponements/withholdingsof approvals in 1998, including an analysis of
the mostfrequent types oferrors,
(l) The Commission has submitted a report on action taken with regard to Member States which
have not yet implemented the integrated administration and control system for agricultural
expenditure. Parliamentin itsabove-mentionedresolutionof13April 2000calledforthesystem
to be fully implemented by April 2002 at the latest,
(m) The Commission has submitted a report on the measures that it has taken in response to the
recommendationsofParliament’s Committeeof Inquiry into the CommunityTransit System,
(n) The Commissionhassubmitteda report onthe numberandoutcomeofdisciplinary proceedings
carried out since 1998 in all cases in which the Community’sfinancial interests are affected,
G. whereas the Fléchard case cannot be considered closed until the problems it has revealed, and in
particular the questions relating to the monitoring and control of export operations, the proportion-
ality of penalties and the structure of administrative and judicial penalties, have been satisfactorily
resolved,
H. whereastheCommissionandParliamenthaveconcludedaninterinstitutionalagreementtoaddressthe
fundamental principles set out in particular in paragraph 26 of its resolution of 19 January 2000 on
the discharge for the 1997 financial year(1) on Parliament’s access to information within the frame-
workofArticle276oftheECTreaty;deploring,however,thattheCommissionisnotyetpreparedtoaffordParliament at least the same access to its documentsas the Court of Auditors,
I. whereastheCommissionhasalsonotsaidthatitwillintroduceanindependentexternalelementinits
disciplinary procedure but that it will do no more than ensure that the various institutionsare repre-
sented on the disciplinary board in future,
J. whereas the current practice of administrative investigations and disciplinary proceedings within the
Commissionshould be evaluated by an independent external body, including a study of best practice
within public administration,
K. whereasthenewdirectorofOLAFhassubmittedarevealinglistofcasesofsuspectedfraudorcorrup-
tion,
L. whereas the Commission has brought forward a comprehensive package of proposals in the White
Paper on administrative reform,
1. GivestheCommissiondischargeinrespectoftheimplementationofthegeneral budgetoftheEuro-
pean Union for the 1998 financial year;
2. Records its commentsin the attached resolution;
(1) Texts Adopted,Item 2.C 121/350 EN24.4.2001 Official Journal ofthe European Communities
Thursday 6 July 2000
3. Instructs its President to forward this decision and the resolution containing its comments to the
Commission, the Council, the Court of Justice, the Court of Auditors and the European Investment Bank
and to have it published in the Official Journal of the European Communities (L series).
II.
European Parliament Decision closing the accounts relating to the implementation of the general
budget of the European Union for the 1998 financial year (SEC(1999) 412 Tdash C5-0006/1999 Tdash
1999/2050(DEC))
The European Parliament,
-dash having regard to the budget ofthe European Union for the 1998financial year,-dash having regard to the consolidated revenue and expenditure account and balance sheet for the 1998
financial year(
1),
-dash having regard to the annual report concerning the financial year 1998 (C5-0266/1999)(2) and the
special reports ofthe Court ofAuditors and the Institutions’replies,
-dash having regard to the Statement of Assurance as to the reliability of the accounts and the legality and
regularity oftheunderlyingtransactionsprovidedbytheCourtofAuditorspursuanttoArticle248of
the EC Treaty (C5-0266/1999)(3),
-dash having regard to the Council recommendation of13 March 2000 (C5-0154/2000),
-dash having regard to its resolution of 13 April 2000 on the postponement of discharge to the Commi-
ssioninrespectofimplementationofthegeneral budgetoftheEuropean Unionforthefinancialyear
1998(4),
-dash having regard to the ECSC Treaty and in particular Article 78g thereof,-dash having regard to the EC Treaty and in particular Article 276 thereof,-dash having regard to the EAEC Treaty and in particular Article 180b thereof,
-dash having regard to Rule 93 ofand Annex V to its Rules ofProcedure,
-dash having regard to the report ofthe Committeeon Budgetary Control(A5-0190/2000),
A. whereas pursuant to Article 275 of the EC Treaty responsibility for drawing up the revenue and
expenditure account lies with the Commission,
1. Notes that the estimated revenue for the 1998 financial year and the resources finally approved for
payments amounted to:
(ECU million)
(a) Revenue 83652,2
(b) Appropriations for payments 83833,7
2. Notesthe followingamountsrelating to commitments:
(ECU million)
(a) Appropriations available 91257,2(b) Commitmentsentered into 88340,1
(1) OJ C 350, 3.12.1999,p. 1.
(2) OJ C 349, 3.12.1999.
(3) OJ C 349, 3.12.1999,pp. 168-169.
(4) Texts Adopted,Item 1.24.4.2001 EN C 121/351 Official Journal ofthe European Communities
Thursday 6 July 2000