WRITTEN QUESTION E-1265/01 by Jens-Peter Bonde (EDD) to the Council. Audit.
Date: 2001-04-27
Institutions: European Parliament, Provisional data
Subjects: European Court of Auditors, budgetary control, financial management, general budget (EU), management accounting

C 81 E/16

Official Journal of the European Communities

EN

4.4.2002

the Council would draw the
As regards more particularly the expenditure relating to enlargement,
Honourable Member(cid:146)s attention to the fact that the IIA includes not only the financial perspective for a
Union of fifteen but also, in Annex II thereto, a financial framework for a Union of twenty-one, which
takes account of the foreseeable financing requirements of enlargement. In addition, section 25 of the IIA
permits, if necessary, the adjustment of the financial perspective. To that end it states that:

Without prejudice to the outcome of the accession negotiations, the change in the headings concerned
should not exceed the amounts shown in the indicative financial framework based on the assumption
of an enlarged Union with six new Member States from 2002 and contained in Annex II, which forms
an integral part of this Agreement.

The additional requirements will be covered by the available amounts set aside for this purpose in the
financial perspective and, if necessary, by using the additional own resources resulting from the increased
Community GNP after enlargement of the Union.

Lastly, the Commission has stated that before the end of 2004 it will conduct a general evaluation of the
system, taking into account, inter alia, the effects of enlargement on the financing of the budget.

(1) OJ C 172, 18.6.1999, p. 1.
(2) OJ L 253, 7.10.2000, p. 42.
(3) OJ L 244, 29.9.2000, p. 27.

(2002/C 81 E/019)

WRITTEN QUESTION E-1265/01

by Jens-Peter Bonde (EDD) to the Council

(27 April 2001)

Subject: Audit

Is it not, in the Council(cid:146)s view, a problem that the Court of Auditors has refused for the sixth consecutive
year to state that the transactions on which the accounts are based are legal and formally correct?

Reply

(20 November 2001)

The Council would point out that since introduction of the statement of assurance (SOA) in 1995, it has
always deeply regretted the fact that the Commission has been unable to obtain this statement of assurance
It considers it
transactions underlying the financial statements.
on the legality and regularity of
unacceptable that
the incidence of error affecting transactions underlying payments has not been
substantially reduced to date.

However, the Council is aware that the reform of departments and procedures already initiated by the
Commission in the area of financial management should gradually have a positive effect on the SOA. With
this in view, it invited the Commission in March 2001, in its recommendation for a discharge in respect of
the implementation of the budget for the financial year 1999, to speed up implementation of the measures
provided for in the action plan which it had established with a view to obtaining a positive SOA from the
Court of Auditors and to supplement that plan with specific targets that enable progress to be measured
and with a timetable containing dates by which the impact on the SOA should be observable.

(2002/C 81 E/020)

WRITTEN QUESTION E-1267/01

by Stavros Xarchakos (PPE-DE) to the Council

(27 April 2001)

Subject: Protection of the cultural heritage in Turkey

In Helsinki in December 1999, Turkey was designated (cid:145)a candidate for accession(cid:146) to the EU. Nonetheless,
the (cid:145)secular(cid:146) State of modern Turkey does not recognise the national and cultural heritage of the millions of