Resolution

of the European Parliament containing the comments accompanying the decision concerning discharge in respect of the implementation of the general budget of the European Union for the 2001 financial year - Section VI - Economic and Social Committee

THE EUROPEAN PARLIAMENT,

having regard to the Revenue and Expenditure Account and Balance Sheet in respect of the financial year 2001 (SEC(2002)405 - C5-0246/2002),

having regard to the annual report of the European Court of Auditors for the financial year 2001, together with the institutions' replies (C5-0538/2002)(1),

having regard to the Statement of Assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the European Court of Auditors pursuant to Article 248 of the EC Treaty (C5-0538/2002),

having regard to the Council's recommendation of 7 March 2003 (C5-0087/2003),

having regard to Articles 272(10) and 275 of the EC Treaty,

having regard to Article 22(2) and (3) of the Financial Regulation of 21 December 1977(2) and Article 50 of the Financial Regulation of 25 June 2002(3),

having regard to Rule 93a and Annex V of its Rules of Procedure,

having regard to the report of the Committee on Budgetary Control (A5-0101/2003/rev1),

1. Congratulates the Economic and Social Committee on its willingness(4) to supply the discharge authority with the full annual activity reports drawn up by its authorising officers by delegation in accordance with Article 60(7) of the new Financial Regulation;

2. Welcomes the progress recorded by the Economic and Social Committee in introducing the independent internal auditor and financial irregularities panel(5) as required by the new Financial Regulation; stresses the need for vigilance on the part of the Economic and Social Committee's internal auditor when examining systems and on the part of the officials ("verifiers") responsible for checking transactions in the light of the problems identified by previous discharge reports;

3. Requests the Economic and Social Committee to supply the discharge authority with a copy of its internal rules governing the implementation of its budget, as soon as they have been adopted, together with the charter of its internal auditor;

4. Applauds the instances of inter-institutional cooperation (buildings, insurance tenders) set out in the replies to the questionnaire(6) and calls on the Institutions to continue their efforts in this direction;

5. Welcomes the readable and informative manner in which the Economic and Social Committee's analysis of financial management(7) is presented;

6. Welcomes the measures adopted by both the Economic and Social Committee and the Committee of the Regions in their efforts to achieve a genuine policy of equal opportunities(8), and encourages them to continue to move in that direction;

7. Regrets the fact that, contrary to accounting practices, depreciation in respect of the land for the Montoyer Building has been included in both committees' balance sheets; in line with the Court of Auditors' recommendations, expects depreciation to be accounted for correctly in the accounts for the financial year 2002;

8. Notes the Court of Auditors' assessment that the reliability of the value of the balance sheet heading "other tangible fixed assets" cannot be guaranteed as no physical inventory has been conducted since 1998(9); acknowledges the two committees' reply that a physical inventory was expected to be completed by the end of 2002; asks the Court of Auditors to check the accuracy of the inventory thus produced;

9. Notes the statement that the Belliard building renovation project remains on schedule in terms of both timing and quality(10); asks the two committees nonetheless to submit to the discharge authority by 1 July 2003 a report on the state of progress with regard to invitations to tender for the fitting-out of meeting rooms and containing an assessment of the Belliard project to date from the standpoint of sound financial management;

10. Notes that the needs of the two committees for the purposes of enlargement have been identified and that a request has been submitted to the Budgetary Authority;

11. Calls on the members of the European Convention to reflect on the efficiency and significance of the Economic and Social Committee in the context of the 300 existing consultative bodies and committees configured around the Commission, to note the overlapping and duplication of work and to take steps to ensure that this does not continue;

12. Notes that the Economic and Social Committee can only be consulted on the formulation of policy and can make recommendations, but that the social dialogue agreed in the Maastricht Treaty can, by contrast, lead to binding legislation; is concerned that, on the one hand, the social partners are critical about the lack of resources available to them and notes, on the other hand, that following enlargement the cost of the Economic and Social Committee will be EUR 99,6 million (Economic and Social Committee report to the budgetary authorities, October 2001), although some of this cost is shared with the Committee of Regions; asks the members of the European Convention to consider this in their deliberations on the future of Europe.

(1) OJ C 295, 28.11.2002, p. 1.

(2) OJ L 356, 31.12.1977, p. 1.

(3) OJ L 248, 16.9.2002, p. 1.

(4) Replies to questionnaire PE 315.844 (Q3).

(5) Replies to questionnaire PE 315.844 (Q2).

(6) PE 315.844 (Q4).

(7) Annexed to its management account SEC(2002)405.

(8) Replies to questionnaire PE 315.844 (Q3).

(9) Annual report 2001, paragraph 7.15.

(10) Replies to questionnaire PE 315.844 (Q1).