Decision giving discharge to the Commission in respect of the financial management of the sixth European Development Fund for the financial year 1997
Date: 1999-05-04
Institutions: Committee on Budgetary Control, European Parliament
Subjects: Middle East, Panama

C 279/132

EN

Official Journal of the European Communities

1.10.1999

Tuesday 4 May 1999

III.

Resolution informing the Economic and Social Committee of the reasons for the postponement of
the  decision  concerning  discharge  in  respect  of  the  general  budget  of  the  European  Union
(Section VI  −  Part  A)  for  the  financial  year  1997  Section  VI  −  Part  A:  Economic  and  Social
Committee

The European Parliament,

−  having regard to Article 272(10) of the EC Treaty,

−  having regard to Article 22(2) and (3) of the Financial Regulation,

−  having regard to the revenue and expenditure account and the balance sheet for the 1997 financial year

(SEC(98)0521 − C4-0353/98),

−  having regard to the Council’s recommendation of 9 March 1998 (C4-0168/98),

−  having regard to the report of the Committee on Budgetary Control (A4-0199/99),

A.  whereas the serious nature of the conclusions of the Court of Auditors’ annual report for 1996 on the
Economic  and  Social  Committee’s  management  of  appropriations  led  the  European  Parliament  to
postpone its decision concerning the discharge for 1996 (1),

B.  whereas one of the main conditions which the European Parliament imposed on the Economic and
Social  Committee  for  the  grant  of  discharge  was  that  the  matter  should  be  referred  to  UCLAF
‘to enable the extent of administrative involvement or responsibility to be fully determined as regards
the entry into the accounts, the commitment, the authorisation and the payment of expenditure’ (2),

C.  whereas, in its comments of 23 November 1998 on Parliament’s position concerning the discharge for
1996, the Economic and Social Committee considered that it did not seem appropriate to refer the
matter to UCLAF,

1.
Decides to postpone the discharge decision in respect of the 1997 financial year until it has received
the  conclusions  of  the  UCLAF  inquiry,  under  the  terms  set  out  in  its  resolution  on  postponement  of
discharge 1996;

Instructs its President to forward this resolution to the Commission, the Court of Auditors and the

2.
Economic and Social Committee.

(1)  Resolution of 7 October 1998, OJ C 328, 26.10.1998, p.115.
(2) 

ibid., para. 2.

(d)  A4-0198/99

I.

Decision  giving  discharge  to  the  Commission  in  respect  of  the  financial  management  of  the  sixth
European Development Fund for the financial year 1997

The European Parliament,

−  having regard to the EC Treaty,

−  having regard to the third ACP-EEC Convention (1),

−  having regard to the balance sheets and accounts of the sixth and seventh European Development

Funds for the financial year 1997 (COM(98)0442),

−  having regard to the report of the Court of Auditors concerning the financial year 1997 including the
report on the activities of the sixth and seventh European Development Funds and the replies of the
institutions (C4-0676/98) (2),

(1)  OJ L 86, 31.3.1986.
(2)  OJ C 349, 17.11.1998.

1.10.1999

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Official Journal of the European Communities

C 279/133

Tuesday 4 May 1999

−  having regard to special report No 24/98 of the Court of Auditors concerning risk capital operations
financed  from  the  resources  of  the  European  Development  Funds,  and  the  replies  of  the
Commission (1),

−  having regard to the recommendation of the Council of 25 February 1999 (6321/99 − C4-0185/99),

−  having regard to the declaration of the Council on the statement of assurance of the Court of Auditors
relating  to  the  activities  of  the  sixth  and  seventh  European  Development  Funds  (6557/99  −
C4-0187/99),

−  having regard to the report of the Committee on Budgetary Control and the opinion of the Committee

on Development and Cooperation (A4-0198/99),

Grants discharge to the Commission in respect of the financial management of the sixth European

1.
Development Fund for the financial year 1997 on the basis of the following amounts:

Balance sheet of 6th EDF at 31 December 1997
(ECU ’000)

ASSETS

Situation
as at 31.12.1997

LONG-TERM
Initial allocation
EIB special contribution

CURRENT
Treasury advance to 7th EDF
Advances
Cash at bank

7 500 000
60 000

689 812
17 907
421 547

Total assets

1 129 267

LIABILITIES

Situation
as at 31.12.1997

FUND CAPITAL
Initial allocation
EIB special contribution
Other resources

EXPENDITURE PAID
Expenditure already booked
Expenditure to be regularised

CREDITORS
Revenue to be regularised

7 500 000
60 000
361 614

(6 777 641)
(14 730)

25

Total liabilities

1 129 267

Use of resources − 6th EDF at 31 December 1997
Breakdown of funds

Initial
appropriation

Resources
or deductions
at 31.12.1996

Resources
or deductions
during 1997

New
situation

Total ACP

Total OCT

7 400 000 000,00

416 153 821,96

1 933 663,16

7 818 087 485,12

100 000 000,00

3 526 646,39

0 00

103 526 646,39

TOTAL

7 500 000 000,00

419 680 468,35

1 933 663,16

7 921 614 131,51

2.

Records its observations in the resolution which forms part of this decision;

(1)  OJ C 389, 14.12.1998.

C 279/134

EN

Official Journal of the European Communities

1.10.1999

Tuesday 4 May 1999

3.
Instructs its president to forward this decision and the resolution containing its observations to the
Commission,  the  Council,  the  Court  of  Auditors  and  European  Investment  Bank  and  to  have  them
published in the Official Journal (L series).

Decision giving discharge to the Commission in respect of the financial management of the seventh
European Development Fund for the financial year 1997

II.

The European Parliament,

−  having regard to the EC Treaty,

−  having regard to the fourth ACP-EEC Convention (1),

−  having regard to the balance sheets and accounts of the sixth and seventh European Development

Funds for the financial year 1997 (COM(98)0442),

−  having regard to the report of the Court of Auditors concerning the financial year 1997 including the
report on the activities of the sixth and seventh European Development Funds and the replies of the
institutions (C4-0676/98) (2),

−  having regard to the recommendation of the Council of 25 February 1999 (6322/99 − C4-0186/98),

−  having regard to the declaration of the Council on the statement of assurance of the Court of Auditors
relating  to  the  activities  of  the  sixth  and  seventh  European  Development  Funds  (6557/99  −
C4-0187/99),

−  having regard to the report of the Committee on Budgetary Control and the opinion of the Committee

on Development and Cooperation (A4-0198/99),

Grants discharge to the Commission in respect of the financial management of the seventh European

1.
Development Fund for the financial year 1997 on the basis of the following amounts:

Balance sheet of 7th EDF at 31 December 1997
(ECU ’000)

ASSETS

Situation
as at 31.12.1997

LONG-TERM
Initial allocation
Contributions received

CURRENT
Debtors
Cash at bank

10 940 000
(4 999 888)

0
0

Total assets

5 940 112

LIABILITIES

Situation
as at 31.12.1997

FUND CAPITAL
Initial allocation
Other resources

EXPENDITURE
Expenditure already booked

CREDITORS
Treasury advance from 6th EDF

10 940 000
885 288

(6 574 988)

689 812

5 940 112

Total liabilities

(1)  OJ L 229, 17.8.1991.
(2)  OJ C 349, 17.11.1998.