Resolution of the European Parliament containing the comments accompanying the decision concerning discharge in respect of the implementation of the general budget of the European Union for the 2001 financial year — Section VII — Committee of the Regions
Date: 2003-04-08
Institutions: Committee on Budgetary Control, European Parliament
Subjects: European Committee of the Regions, budgetary discharge, financial year, general budget (EU), implementation of the budget

L 148/58

EN

Official Journal of the European Union

16.6.2003

RESOLUTION

of the European Parliament containing the comments accompanying the decision concerning
discharge in respect of the implementation of the general budget of the European Union for the
2001 financial year — Section VII — Committee of the Regions

THE EUROPEAN PARLIAMENT,

— having regard to the Revenue and Expenditure Account and Balance Sheet in respect of the

financial year 2001 (SEC(2002)405 – C5-0247/2002),

— having regard to the annual report of the European Court of Auditors for the financial year 2001,

together with the institutions' replies (C5-0538/2002) (1),

— 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 European Court of Auditors pursuant
to Article 248 of the EC Treaty (C5-0538/2002),

— having regard to the Council's recommendation of 7 March 2003 (C5-0087/2003),

— having regard to Articles 272(10) and 275 of the EC Treaty,

— having regard to Article 22(2) and (3) of the Financial Regulation of 21 December 1977 (2) and

Article 50 of the Financial Regulation of 25 June 2002 (3),

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

— having regard to the report of the Committee on Budgetary Control (A5-0101/2003/rev1),

1.

Postpones the decision concerning discharge with respect to the 2001 accounts of the Committee
of the Regions for the following reasons:

— contradictions and differences of interpretation between the documents respectively produced
by the Financial Controller and the Director of Administration of the Committee of the Regions
which have been received in the context of the discharge procedure and confirmed in the
meeting of the Committee on Budgetary Control on 19 March 2003;

— specific request already made by the Financial Controller for external assistance in addressing

the outstanding problems of financial management;

— concerns raised by the Financial Controller regarding reimbursement
external meetings, reimbursement of travel expenses and daily allowances;

for participation at

2.

Therefore calls on the Committee of the Regions to commission forthwith a detailed, full and
independent audit, to be carried out by a recognised external
institution — preferably by the
European Court of Auditors — on the Committee's overall budget implementation as well as the
financial and administrative management; considers that the audit should examine, inter alia, the
areas listed above and attest to the sound financial management of the Institution, and that it
should be delivered to the discharge authority as soon as possible in order to enable the latter to
consider the final discharge decision for 2001 by October 2003 at the latest;

3.

Requests its competent committee to follow up the matter in the discharge procedure for the
financial year 2002.

(1) OJ C 295, 28.11.2002, p. 1.
(2) OJ L 356, 31.12.1977, p. 1.
(3) OJ L 248, 16.9.2002, p. 1.