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 Decision on discharge in respect of the 
implementation of the bu dget 
of the Eu ropean 
Training F oundation 
for the financial year 2007
THE EUROPEAN PARLIAMENT,
—having  reg ard  to the fin al  annual  accounts  of the European  Training  Found ation for the fin ancial  year 
2007
(1) OJ C 278, 31.10.2008, p. 63. (1), 
—having 
regard 
to the Court of Auditors’ report on  
the final 
annual 
accounts 
of the Eur
opean 
Training Foun ­
dation 
for the fin ancial 
year 2007, tog ether 
with the Foun dation’s 
replies
(2) OJ C 311, 5.12.2008, p. 149. (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 Council 
Regulation 
(EEC) 
No 1360/90 of 7 May 1990 estab li
shing 
a European 
Training 
Foundation
(4) OJ L 131, 23.5.1990, p. 1. (4), and in particular Article 11 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 
(A6-0157/2009),
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 Training Foundation discharge 
in 
respect of the implemen tation 
of the Foun datio
n’s budget for the fin anc
ial year 2006
(6) OJ L 88, 31.3.2009, p. 101. (6), and in its reso­
lution 
accompan ying 
the discharg e 
decision, 
inter 
alia, expressed surprise that the E CA’s 
report made n o 
reference 
to the fact that the Director’s declaration  
of assuran ce 
(annex
ed to the an nual 
activity report) 
was made sub ject 
to reservation s 
concerning 
political un certainty 
in 
partner 
countries, 
the financial 
man­
agement 
of the Tempus con vention 
and 
possible 
social, reputation al, 
lega
l and 
financial 
implication s 
of 
Tempus techn ical 
assistance 
in 
the Foundation,
1. Notes 
the ECA’s 
finding 
that in 
the amending 
budget, 
the amoun t 
of assign
ed revenue 
was stated in  
an 
incorrect 
way; it should have b een 
EUR 1 
200 000 in stead 
of the EUR 3 
400 000 shown , 
which included 
assigned 
revenue 
carried over from the previous year;
2. Notes the Foun dation’s
 promise to further alig n
 its practices with reg a
rd to budget
 presentation
 to the 
regulatory 
requiremen ts;N E 0 5 1 / 5 5 2 L
Official Journ alof the EuropeanUnion L 255/151
3. Notes that, in  the declaration  of assuran ce (annexed to the annual activity report), the Director main tains 
reservation s 
made last year con cerning 
political un certainty 
in 
partner 
countries, 
financial 
management 
of 
part of the Tempus con vention 
and 
possible 
social, reputation al, 
legal 
and 
financial 
implication s 
of the 
repatriation  
of Tempus techn ical 
assistance 
from the Foun dation;
4. Invites 
the ECA 
to examin e 
and 
comment 
on 
the Director’s reservation s 
in 
the forthcomin g 
audit report 
on 
the Foundation;
5. 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