WRITTEN QUESTION E-3884/02 by Konstantinos Hatzidakis (PPE-DE) to the Commission. Take-up of Community funding in Greece at the end of 2002.
Date: 2003-01-13
Institutions: European Parliament, Provisional data
Subjects: Community support framework, EU financing, Greece, commitment of expenditure, operational programme, regional policy

7.11.2003

EN

Official Journal of the European Union

C 268 E/57

The Commission has not postponed development until the end of 2002. As explained above,
8.
Sincom2 has been adapted in accordance with the rules fixed by the new Financial Regulation. The
Communication of the Commission in December 2002 set out both the action which will be taken to
improve the functioning of Sincom2 during 2003 and the work towards a new system to support accrual-
based accounting which will be introduced from 2005.

See response to question 6. In fact, the version of SAP used by the Commission is specially adapted

9.
to meet the Commission’s needs, as envisaged in the original design of the system.

The Commission did not dismiss ‘reform proposals’ early in 2002. The sole use of SAP is one of the
10.
options which will be examined in further detail during the first part of 2003. The development and
implementation of a new computerised system is not something which can be undertaken lightly and
without sufficient study (cid:1) especially given the complexity of the Commission’s rules and regulations
which do not necessarily fit well within standard accounting systems. Following detailed consideration in
the second half of 2002, the Commission adopted a Communication in December 2002 setting out how
the modernisation of accounting would be carried out. This includes provision for the detailed analysis of
system options, which will be necessary to ensure that the right approach is selected.

Every single transaction (also budgetary transaction)

11.
Commission’s official accounting system, on a double entry basis.

is accounted for

individually in the

12.
The Commission made it clear long before Mrs Andreasen’s appointment that its accounting system
would be modernised and reformed (cid:1) in line with developments in some Member States. It is precisely for
that reason that it commissioned the study and established the action plan (June 2001), referred to in the
answer to question 1.

The Communication of the Commission of 17 December 2002 (1) describes the steps to be taken for the
reform of the accounting framework and system. As required by the new Financial Regulation, the annual
accounts for the year 2005 will be produced following the new principles.

(1) COM(2002) 755 final.
(2) The Netherlands is moving very recently towards whole of government financial statements based on the accrual
principles. Source: Berg, J.W. van den; Kok, L.H. Eigentijds begroten/2001 In: OPENBARE UITGAVEN = ISSN 0030-
3488: Vol. 33 (2001), No 5, pp. 211-216.

(2003/C 268 E/058)

WRITTEN QUESTION E-3884/02

by Konstantinos Hatzidakis (PPE-DE) to the Commission

(13 January 2003)

Subject: Take-up of Community funding in Greece at the end of 2002

Can the Commission indicate the level of commitments and expenditure effected at the end of 2002 for
each operational programme as a percentage of Community funds earmarked for Greece under the third
CSF?

Answer given by Ms Schreyer on behalf of the Commission

(20 February 2003)

The information requested is set out in the table that is being sent direct to the Honourable Member and
to Parliament’s Secretariat. It should be noted that the amount committed and paid under the Community
‘Interreg’ initiative cannot be compared with the amount earmarked for Greece (allocations column) since,
for Community accounting purposes, commitments and payments are allocated to the country that
coordinates the programmes.