Decision giving discharge to the Administrative Board of the European Foundation for the Improvement of Living and Working Conditions in respect of the implementation of its budget for the 1997 financial year
Date: 1999-05-04
Institutions: Committee on Budgetary Control, European Parliament
Subjects: Eurofound, Middle East, administrative expenditure (EU)

1.10.1999

EN

Official Journal of the European Communities

C 279/139

Tuesday 4 May 1999

A.  whereas the Court of Auditors concludes that the financial statements of the ECSC at 31 December
1997 give an accurate picture of the assets, of the financial situation and of the results of its operations
for the financial year ending on the same date,

B.  whereas the Court of Auditors states that the legality and regularity of the transactions, on the whole,

are adequately guaranteed and proposes a positive statement of assurance,

C.  whereas in the run up to the expiry of the Treaty of Paris in the year 2002 as the activities of the ECSC
are steadily being wound down, its solvency ratio reached 28,3 % at the end of 1997, a step closer to
its stated target of 100% in 2002, partly due to an increase in the Guarantee Fund and a decrease in the
volume of outstanding loans,

D.  whereas preparations are under way to ensure that upon expiry of the Treaty in 2002, the revenue from
outstanding reserves will be used for a research fund for sectors related to the coal and steel industries,

1.
Notes the comments of the Court of Auditors and the reply of the Commission and is pleased that the
report of the former contains no criticism and that a positive statement of assurance has been proposed;

2.
Observes that as the ECSC approaches its 50 year milestone of 2002, the Commission continues to
manage it in a financially prudent manner, retains experienced staff and devotes adequate resources to
ensure that quality control is maintained until the end;

3.
Notes the statement of the Court of Auditors that the solvency ratio of the ECSC should be monitored
up to and beyond the expiry date of the Treaty of Paris, thereby ensuring that remaining borrowings can be
serviced;

4.
Understands  that  the  strategy  for  disposing  of  ECSC  buildings  around  the  world  is  being
implemented, with the completion of the transfer of the Washington building in 1997 and calls for the
transfer of buildings in Canberra, Lisbon, Windhoek and Milan to be concluded shortly;

5.
Considers  that  issues  which  were  of  concern  in  past  years  such  as  lending  to  Eurotunnel,  ECSC
finance to the Danish ‘Great Belt’, compliance with conditions laid down for interest-rate subsidies aimed
at  job  creation  and  the  effectiveness  of  reporting  and  monitoring  arrangements  connected  with  global
loans, have been addressed in the interim period.

(f)  A4-0163/99

I.

Decision  giving  discharge  to  the  Administrative  Board  of  the  European  Foundation  for  the
Improvement of Living and Working Conditions in respect of the implementation of its budget for
the 1997 financial year

The European Parliament,

−  having regard to the EC Treaty and in particular Article 206 thereof,

−  having regard to the report of the Court of Auditors on the financial statements and management of the
European Foundation for the Improvement of Living and Working Conditions (Dublin Foundation)
for the financial year 1997, and the Foundation’s reply thereto (C4-0054/99) (1),

−  having regard to the Council Recommendation of 11 February 1999 (5913/99 − C4-0149/99),

−  having regard to the report of the Committee on Budgetary Control (A4-0163/99),

A.  whereas  the  Court  of  Auditors  finds  that  the  financial  statements  for  the  financial  year  ended  31
December 1997 are reliable and the underlying transactions are, as a whole, legal and regular,

(1)  OJ C 406, 28.12.1998, p. 12.

C 279/140

EN

Official Journal of the European Communities

1.10.1999

Tuesday 4 May 1999

Notes the following figures for the accounts of the European Foundation for the Improvement of

1.
Living and Working Conditions:

1997 FINANCIAL YEAR

(ECU thousands)

(a)  Revenue

1.  Subsidy from the Commission
2.  Miscellaneous revenue
3.  Revenue from services rendered against payment

(b)  Expenditure

Staff Expenditure
1.  Payments for the year
2.  Appropriations carried over

Administrative Expenditure
1.  Payments for the year
2.  Appropriations carried over

Operating Expenditure
1.  Payments for the year
2.  Appropriations carried over

Balance for the year
Outturn for the year (a) – (b)
Appropriations carried over from the previous year which lapse
Exchange differences for the year

13 646
13 451
146
49

13 833

6 617
7

898
145

2 954
3 212

–24
–187
159
4

Acknowledges the positive steps taken by the Foundation to resolve remaining technical problems
2.
affecting  the  separation  of  duties  between  the  authorising  officer  and  the  accounting  officer  and  the
implementation of a new decentralised financial system;

3. Welcomes  the  adoption  of  a  Memorandum  of  Understanding  in  order  to  establish  structured
cooperation  between  the  management  boards  of  the  Foundation  for  the  Improvement  of  Working  and
Living Conditions and the European Agency for Health and Safety;

4.
Encourages efforts made by the Foundation to improve day-to-day management of imprest accounts
by the establishment of clear definitions, the application of strict guidelines to reduce mission expenses
and improvements in procedures for establishing the annual budget as regards study contracts;

5.
Gives discharge to the Administrative Board of the European Foundation for the Improvement of
Living and Working Conditions in respect of the implementation of its budget for the 1997 financial year,
on the basis of the report of the Court of Auditors;

Instructs  its  President  to  forward  this  decision  to  the  Administrative  Board  of  the  European
6.
Foundation for the Improvement of Living and Working Conditions, the Council, the Commission and the
Court of Auditors and to have it published in the Official Journal (L series).

Decision giving discharge to the Management Board of the European Centre for the Development of
Vocational Training in respect of the implementation of its budget for the 1997 financial year

II.

The European Parliament,

−  having regard to the EC Treaty and in particular Article 206 thereof,

−  having regard to the report of the Court of Auditors on the financial statements and management of the
European  Centre  for  the  Development  of  Vocational  Training  (Cedefop  −  Salonica)  for  the  1997
financial year and the Centre’s reply thereto (C4-0053/99) (1),

(1)  OJ C 406, 28.12.1998, p. 1.