2002/445/EC,ECSC,Euratom: Decision of the European Parliament of 10 April 2002 closing the accounts in respect of the implementation of the general budget of the European Union for the financial year 2000 (Commission)
Date: 2002-04-10
Institutions: European Parliament
Subjects: European Union, closing of accounts, general budget (EU), implementation of the budget

17.6.2002

EN

Official Journal of the European Communities

L 158/23

DECISION OF THE EUROPEAN PARLIAMENT

of 10 April 2002

closing the accounts in respect of the implementation of the general budget of the European
Union for the financial year 2000 (Commission)

(2002/445/EC, ECSC, Euratom)

THE EUROPEAN PARLIAMENT,

— Having regard to the budget of the European Union for the financial year 2000,

— Having regard to the revenue and expenditure account and the consolidated balance sheet for the
financial year 2000 (SEC(2001) 528 — C5-0234/2001, SEC(2001) 529 — C5-0235/2001,
SEC(2001) 531 — C5-0236/2001) (1),

— Having regard to the annual report for the financial year 2000 and the special reports of the Court

of Auditors, accompanied by the replies of the institutions audited (C5-0617/2001) (2),

— 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 Court of Auditors pursuant to
Article 248 of the EC Treaty (C5-0617/2001),

— Having regard to the Council recommendation of 5 March 2002 (C5-0124/2002),

— Having regard to Article 276 of the EC Treaty, Article 78g of the ECSC Treaty and Article 180b of

the EAEC Treaty,

— Having regard to the Financial Regulation of 21 December 1977, and in particular Article 89

thereof,

— Having regard to Rule 93 of and Annex V to its Rules of Procedure,

— Having regard to the report of the Committee on Budgetary Control and the opinions of the other

committees concerned (A5-0103/2002),

A.

Pursuant: Whereas: to Article 275 of the EC Treaty, responsibility for drawing up the accounts lies
with the Commission;

1. Notes that the revenue and expenditure authorised for the financial year 2000 amounted to:

(a)

(b)

Revenue (*)

Expenditure (**)

(EUR)

92 724 422 418,05

82 867 869 808,54

Appropriations carried over from 1999 to 2000 which lapsed

1 953 041 236,86

Exchange differences for the year

- 190 520 017,81

Total

11 619 073 828,56

(*) The gross volume of revenue for the financial year is EUR 94 420,77 million, taking account of the costs incurred by

the Member States in collecting own resources (EUR 1 696,35 million).

(**) The gross volume of budgetary expenditure for the financial year is EUR 86 666,07 million, taking account of the

negative expenditure chargeable to the EAGGF Guarantee Section (EUR 3 798,2 million).

(1) OJ C 370, 27.12.2001.
(2) OJ C 359, 15.12.2001.

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EN

Official Journal of the European Communities

17.6.2002

2. Notes that total revenue breaks down as follows:

Own resources

Surpluses available

Other revenue (Titles 4 to 9)

3. Notes that total expenditure breaks down as follows:

(EUR)

86 637 043 467,40

4 541 233 800,45

1 546 145 150,20

Total

92 724 422 418,05

1.

2.

3.

4.

5.

6.

7.

Common agricultural policy

Structural operations

Internal policies

External action

Administrative expenditure

Reserves

Pre-accession aid

(EUR)

40 466 689 400,02

20 089 532 780,79

6 008 273 460,93

4 986 774 469,38

4 685 921 539,15

186 290 500,00

3 112 433 238,83

(%)

50,88

25,26

7,55

6,27

5,89

0,23

3,91

Total

79 535 915 389,91

100,00

4. Notes the following consolidated balance sheet drawn up by the Commission:

ASSETS

I.

II.

III.

IV.

V.

VI.

Initial costs

Intangible fixed assets

Tangible fixed assets

Investments

Long-term assets

Stocks

VII.

Short-term assets

VIII.

Cash investments

IX.

X.

Disposable assets

Transitional accounts

I. Own capital

LIABILITIES

II.

III.

IV.

V.

Provisions for risks and liabilities

Long-term liabilities

Short-term liabilities

Transitional accounts

(EUR)

0,00

3 319 803,29

3 261 254 218,12

1 856 483 517,61

2 236 322 170,79

82 368 240,13

4 050 765 994,66

28 372 890,52

17 312 576 774,01

83 729 930,21

Total

28 915 193 539,34

(EUR)

17 867 727 577,82

1 497 353 116,63

2 886 469 565,04

5 968 181 979,75

695 461 300,10

Total

28 915 193 539,34

5. Approves the closure of the accounts for the implementation of the general budget for the financial

year 2000;

17.6.2002

EN

Official Journal of the European Communities

L 158/25

6.

Instructs its President to forward this decision to the Council, the Commission, the Court of Justice,
the Court of Auditors and the European Investment Bank and to have it published in the Official
Journal of the European Communities (L series).

The Secretary-General

Julian PRIESTLEY

The President

Pat COX