Official Journ alof the EuropeanUnion L 255/203
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 Commu nity 
Fisheries 
Control Agency for the financial year 2007
THE EUROPEAN PARLIAMENT,
—having reg ard to the final annual accounts of the Commun ity Fisheries Control Ag ency for the fin ancial 
year 
2007
(1) OJ C 278, 31.10.2008, p. 78. (1), 
—having 
regard 
to the Court of Auditors’ report on  
the final 
annual 
account
s of the Commun ity 
Fisheries 
Control 
Agency 
for the fin ancial 
year 2007, tog ether 
with the Ag ency’s 
replies
(2) OJ C 311, 5.12.2008, p. 1. (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 
(EC) 
No 768/2005 of 26 April 2005 estab lishing 
a Commun ity 
Fish­
eries Control 
Agency
(4) OJ L 128, 21.5.2005, p. 1. (4), and in particular Article 36 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 
(A6-0179/2009),
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,
1. Notes 
that the Ag ency 
acquired fin ancial 
independence 
in 
November 
2007, and 
that therefore the 2007 
discharge 
exercise covers on ly 
an 
extremely short period of time;
2. Notes that the Ag ency
 received a fully positive statemen t
 of assuran ce
 from the E CA;
 encourages
 the 
Agency 
to continue 
to strive for hig h 
quality in 
its financial 
management;
3. Notes 
that the Ag ency’s 
budget 
was EUR 5 
000 000 for 2007, more than  
half of which was man aged 
by 
the 
Commission  
as the Agency 
only 
acquired fin ancial 
independence 
shortly before 
the year-en d;
4. Notes 
the ECA’s 
observation 
that the Ag ency 
had not 
established 
appropriate procedures in  
order to deter­
mine 
the funds 
to be 
carried over, leadin g 
to the result that at least E UR 125 
000 was carried over with­
out legal 
commitmen ts; 
notes 
that the Ag ency 
is committed to avoidin g 
similar even ts 
in 
2008;
5. Notes the Ag ency’s 
reply to the E CA’s 
criticism con cerning 
the missin g 
adoption 
of internal 
control 
stan­
dards 
that its Admin istrative 
Board adopted in ternal 
control 
standards 
in 
March 2008;N E 9 0 0 2 . 9 . 6 2
Official Journ alof the EuropeanUnion 26.9.2009
6. Notes that the E CA considers that the Ag ency has not yet sufficien tly documented its interna l control pro­
cedures; welcomes the fact that the Ag ency
 put in place an in ternal
 audit capab ility
 and
 recruited staff 
responsible 
for the further developmen t 
of internal 
control 
systems in  
2008;
7. Notes the E CA’s 
finding 
that the description  
of the accoun ting 
system prepared b y 
the authorisin g 
officer 
has yet to b e 
validated b y 
the accoun ting 
officer; requests that the Ag ency 
include 
information, 
if the vali­
dation 
has been 
completed, in  
its report on  
budgetary 
and 
financial 
manage
ment 
2008;
8. 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 4 0 2 / 5 5 2 L