Legislative resolution embodying Parliament' s opinion on the proposal for a Council Regulation amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (COM(94)0240 - C4-0098/94 - 94/0144(CNS)) (Consultation procedure)
Date: 1995-03-17
Institutions: Committee on Budgetary Control, European Parliament
Subjects: EAGGF Guarantee Section, closing of accounts, common agricultural policy, financial regulation, general budget (EU)













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51995AP0037(01)

Legislative resolution embodying Parliament' s opinion on the proposal for a Council Regulation amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (COM(94)0240 - C4-0098/94 - 94/0144(CNS)) (Consultation procedure)  


Official Journal C 089 , 10/04/1995 P. 0222 





Proposal for a Council Regulation amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (COM(94)0240 - C4-0098/94 - 94/0144(CNS))The proposal was approved with the following amendments:(Amendment 11)Sole recital>Original text>Whereas Article 5(2) of Council Regulation (EEC) No 729/70 of 21 April 19970 on the financing of the common agricultural policy, as last amended by Regulation (EC) No .../..., provides for a new system of clearance of the accounts of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund; whereas this system comprises the splitting of the old clearance of the accounts into two separate types of decision, one covering the financial clearance of the accounts submitted by the Member States, and the other concerning the possible refusal of financing by the Fund of expenditure which was not disbursed in compliance with Community rules; whereas Article 102 of the Financial Regulation of 21 December 1977, applicable to the general budget of the European Community, last modified by regulation (ECSC, EEC, Euratom) No. 610/90 should be aligned on the new clearance of accounts procedure in order to specify the budgetary treatment of refusals of financing,>Text following EP vote>Whereas Article 5(2) of Council Regulation (EEC) No 729/70 of 21 April 19970 on the financing of the common agricultural policy, as last amended by Regulation (EC) No .../..., provides for a new system of clearance of the accounts of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund; whereas this system comprises the splitting of the old clearance of the accounts into two separate types of decision, one covering the financial clearance of the accounts submitted by the Member States, and the other concerning the possible refusal of financing by the Fund of expenditure which was not disbursed in compliance with Community rules; whereas Article 102 of the Financial Regulation of 21 December 1977, applicable to the general budget of the European Community, last modified by regulation (ECSC, EEC, Euratom) No. 610/90 should be aligned on the new clearance of accounts procedure in order to specify the budgetary treatment of refusals of financing, and make provision for a discharge procedure covering decisions taken under Article 5(2)(c) of Regulation (EEC) No. 729/70,(Amendment 12)Sole recital a (new)>Text following EP vote>Whereas the first stage of the new clearance of accounts procedure, namely the adoption of the accounts, does not provide the discharge authority with sufficient information to reach a discharge decision on the reference year; whereas the compliance audits carried out under the second stage of the new procedure will no longer refer to a specific year and will consequently not fall under any identifiable discharge procedure; whereas therefore each clearance decision under stage two must be referred to the European Parliament for discharge; whereas a protocol should be drawn up between the European Parliament and the Commission covering the arrangements for the provision of the documents necessary for this procedure; whereas arrangements must also be made for the Court of Auditors to prepare a report for the European Parliament on each clearance decision;(Amendment 13)ARTICLE 1, AFTER INTRODUCTORY PHRASE, NEW FIRST PARAGRAPH(Financial Regulation, Article 15(6))>Text following EP vote>Article 15(6) is replaced by the following:>Text following EP vote>"6. Preliminary draft supplementary and/or amending budgets shall be accompanied by statements of grounds and the information available on the implementation of the budget for the preceding and earlier financial years as regards decisions relating to the clearance of accounts submitted by the Member States in respect of the EAGGF (Guarantee Section) and the current financial year at the time of their establishment.»(Amendment 14)ARTICLE 1, AFTER INTRODUCTORY PHRASE, NEW SECOND PARAGRAPH(Financial Regulation, Article 89(2a) (new))>Text following EP vote>In Article 89, the following new paragraph 2a is inserted:>Text following EP vote>"2a. The annual discharge to be given by the European Parliament shall include a reserve relating to EAGGF expenditure pending examination and discharge of the decisions taken pursuant to Article 5(2)(c) of Regulation (EEC) No. 729/70 in accordance with Article 102 of this Regulation.»(Amendment 15)ARTICLE 1(Financial Regulation, Article 102(1a) (new))>Text following EP vote>1a. The decisions referred to in Article 5(2)(c) of Regulation (EEC) No. 729/70 shall be subject to discharge and shall be transmitted immediately to the European Parliament for this purpose. The European Parliament shall examine these decisions according to a procedure which it shall establish for this purpose and on the basis of a protocol with the Commission concerning the provision of the necessary documents.(Amendment 16)ARTICLE 1(Financial Regulation, Article 102(5a) (new))>Text following EP vote>5a. The result of the decision referred to in paragraph 1 and the results of the decisions referred to in paragraph 2 shall appear separately in the budget.Legislative resolution embodying Parliament's opinion on the proposal for a Council Regulation amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (COM(94)0240 - C4-0098/94 - 94/0144(CNS))(Consultation procedure)The European Parliament,- having regard to the Commission proposal to the Council, COM(94)0240 - 94/0144(CNS) ((OJ C 377, 31.12.1994, p. 15.)),- having been consulted by the Council pursuant to Article 209 of the EC Treaty (C4-0098/94),- having regard to Rule 58 of its Rules of Procedure,- having regard to the report of the Committee on Budgetary Control and the opinions of the Committee on Budgets and the Committee on Agriculture and Rural Development (A4-0096/94),- having regard to the second report of the Committee on Budgetary Control and the opinions of the Committee on Budgets and the Committee on Agriculture and Rural Development (A4-0037/95),1. Approves the Commission proposal, subject to Parliament's amendments;2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC Treaty;3. Asks to be consulted again should the Council intend to make substantial modifications to the Commission proposal;4. Instructs its President to forward this opinion to the Council and Commission.