WRITTEN QUESTION P-1839/02 by Herbert Bösch (PSE) to the Commission. Closure of the 2001 Community budget.
Date: 2002-06-24
Institutions: European Parliament, Provisional data
Subjects: European Commission, closing of accounts, financial regulation, general budget (EU), management accounting, operation of the Institutions

12.6.2003

EN

Official Journal of the European Union

C 137 E/31

(2003/C 137 E/034)

WRITTEN QUESTION E-1838/02

by Martin Schulz (PSE) to the Commission

(27 June 2002)

Subject: Compatibility of the action taken by the Italian Government with the Growth and Stability Pact

What does the Commission think of the financial operation which has been announced by the Italian
Government and which involves the setting up of a company legally entitled to take over Italy’s state-
owned portfolio of buildings, monuments and land, and the setting up of a second company to which part
of that portfolio could be ceded in order to provide guarantees (in the form of mortgages) for loans taken
out by the Italian Government for the purpose of financing public works, and which might possibly put
such items up for sale?

In view of the risks involved in selling much of that portfolio, the unusual procedures which would be
called for and the constraints which would have to be observed should insolvency require certain
monuments of historical importance to be sold, it may legitimately be feared that such ‘creative financing’
would in practice lead to an increase in public debt in a country which is already one of the most indebted
of the EU Member States. Hence it should be determined in good time whether or not the proposed action
is compatible with adherence to the Growth and Stability Pact.

Answer given by Mr Solbes Mira on behalf of the Commission

(26 July 2002)

Under the Stability and Growth Pact, all Member States are committed ‘to adhere to the medium-term
objective of budgetary positions close to balance or in surplus’.

The budgetary position is defined in terms of general government deficit,
in accordance with Council
Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts
in the Community (1) (the European System of Accounts, also known as ESA 95) and Council Regulation
(EC) No 3605/93 of 22 November 1993 on the application of the Protocol on the excessive deficit
procedure annexed to the Treaty establishing the European Community (2) (as amended by Commission
Regulation (EC) No 351/2002 of 25 February 2002 (3)) on the excessive deficit procedure.

The question refers to legislation recently adopted by the Italian parliament, setting up two institutions,
‘Patrimonio SpA’ and of ‘Infrastrutture SpA’. Eurostat is currently scrutinising the nature of the operations
to be carried out by these institutions and will pass judgement on their treatment in the government
accounts once the institutions start operating.

(1) OJ L 310, 30.11.1996.
(2) OJ L 332, 31.12.1993.
(3) OJ L 55, 26.2.2002.

(2003/C 137 E/035)

WRITTEN QUESTION P-1839/02

by Herbert Bösch (PSE) to the Commission

(24 June 2002)

Subject: Closure of the 2001 Community budget

Under Article 20 of the measures for the implementation of the financial regulation, it is the task of the
Commission’s accounting officer to draw up a balance sheet for the past financial year and a consolidated
revenue and expenditure account. The accounting officer vouches for the correctness and authenticity of
the figures and is responsible for any losses that may occur.

The balance sheet for the 2001 financial year was submitted to the Commission and the European
Parliament on 30 April 2002.

C 137 E/32

Official Journal of the European Union

EN

12.6.2003

It emerges from a paper forwarded to Parliament by the Commission (‘Factual responses to allegations and
claims made by Mrs Andreasen in her letter to MEPs on 24 May 2002 and elsewhere’) that the balance
sheet for the 2001 financial year was not signed by the accounting officer who had been in office since
1 January 2002, because the official transfer of office from her predecessor to herself as provided for in
Article 18 of the implementing measures had not yet taken place and because, in addition, she obviously
had doubts as to the correctness of the closing accounts.

Her predecessor, also, did not sign the balance sheet until 17 May 2002, that is to say after it had already
been adopted by the Commission.

Can the Commission say on whose responsibility the balance sheet was drawn up and presented to the
Commission for adoption?

Can the Commission say when and by whom the balance sheet was submitted to the Commission’s
accounting officer for audit pursuant to Article 18 of the implementing measures and what the outcome of
that audit was?

Answer given by Ms Schreyer on behalf of the Commission

(12 August 2002)

1.
Under Article 20 of the Commission Regulation laying down detailed rules for the implementation of
certain provisions of the Financial Regulation, the Commission’s accounting officer centralises all the
information he needs and draws up the consolidated revenue and expenditure account and balance sheet
of the European Communities so that the Commission can adopt them and send them to Parliament, the
Council and the Court of Auditors by 1 May.

Pursuant to this provision, the accounts for 2001 were prepared by the relevant departments in the Budget
Directorate-General and were presented under the responsibility of the accounting officer in office on
31 December to the Director-General of DG Budget and then to the Commissioner for the Budget, who
adopted them on behalf of the Commission on 30 April, as empowered to do so by the Members of the
Commission.

The second question relates to when and by whom the balance sheet was submitted to the

2.
Commission’s Financial Controller for audit.

Such submission is required by Article 18 of the Commission Regulation laying down detailed rules for the
implementation of certain provisions of the Financial Regulation.

Under this procedure, the Financial Controller gives an opinion, but not approval. Only the German
version of Article 18 refers to approval (zwecks Erteilung des Sichtvermerks), which is not mentioned in
the other language versions.

Given the deadlines for the closure of the annual accounts, the accounts for 2001 were not submitted by
the accounting officer to the Financial Controller prior to adoption.

(2003/C 137 E/036)

WRITTEN QUESTION E-1859/02

by Bart Staes (Verts/ALE) to the Commission

(28 June 2002)

Subject: European regions’ responsibilities as regards compliance with the Stability Pact

The Stability Pact of December 1996 imposes strict budgetary discipline on the Member States. Some
Member States find it hard to operate within such financial constraints, and this is certainly true of
Member States’ regions and federal states.