WRITTEN QUESTION E-0163/04 by Christopher Heaton-Harris (PPE-DE) to the Commission. Commission's accounting systems.
Date: 2004-01-29
Institutions: European Parliament, Provisional data
Subjects: European Commission, accounting system, administration of the Institutions, audit

C 84 E/322

Official Journal of the European Union

EN

3.4.2004

Has the Commission carried out an independent feasibility study on the re-engineering of the Commission
processes and the ‘off-the-shelf’ software solutions available on the market?

Has the Commission made available a project manager and an independent external consultant?

Could the Commission guarantee that there now exists an integrated accounting system fully compliant
with the Financial Regulations?

(2004/C 84 E/0370)

WRITTEN QUESTION E-0161/04

by Christopher Heaton-Harris (PPE-DE) to the Commission

(29 January 2004)

Subject: Commission’s accounting systems

I understand the Internal Audit Service, in a report entitled ‘IAS Review of the Commission’s Accounting
Framework (cid:1) Final Report’ dated 15 April 2003, made a number of recommendations to the Commission
regarding the accounting systems.

Has the Commission established a central accounting department
responsible for budget activities?

independent

from the authority

Has the Commission ensured that each DG has a separate accounting entity to analyse and evaluate the
accounting aspects of the DG’s activities? Do these entities liaise with the central accounting department?

(2004/C 84 E/0371)

WRITTEN QUESTION E-0162/04

by Christopher Heaton-Harris (PPE-DE) to the Commission

(29 January 2004)

Subject: Commission’s accounting systems

I understand the Internal Audit Service, in a report entitled ‘IAS Review of the Commission’s Accounting
Framework (cid:1) Final Report’ dated 15 April 2003, made a number of recommendations to the Commission
regarding the accounting systems.

Can the Commission verify that that the substantive quality assurance of its financial reporting practices
has been improved? How has this improvement been implemented in the DGs?

(2004/C 84 E/0372)

WRITTEN QUESTION E-0163/04

by Christopher Heaton-Harris (PPE-DE) to the Commission

(29 January 2004)

Subject: Commission’s accounting systems

I understand the Internal Audit Service, in a report entitled ‘IAS Review of the Commission’s Accounting
Framework (cid:1) Final Report’ dated 15 April 2003, made a number of recommendations to the Commission
regarding the accounting systems.

3.4.2004

EN

Official Journal of the European Union

C 84 E/323

Has the Commission introduced an obligation for services to report their accounting provisions for each
activity, measure or project they propose?

(2004/C 84 E/0373)

WRITTEN QUESTION E-0164/04

by Christopher Heaton-Harris (PPE-DE) to the Commission

(29 January 2004)

Subject: Commission’s accounting systems

I understand the Internal Audit Service, in a report entitled ‘IAS Review of the Commission’s Accounting
Framework (cid:1) Final Report’ dated 15 April 2003, made a number of recommendations to the Commission
regarding the accounting systems.

Has the Commission imposed a high level of quality control over financial data and the accompanying
explanatory texts as recommended by the IAS?

Has the terminology used in respect of financial data been simplified as recommended by the ECA?

(2004/C 84 E/0374)

WRITTEN QUESTION E-0165/04

by Christopher Heaton-Harris (PPE-DE) to the Commission

(29 January 2004)

Subject: Commission’s accounting systems

I understand the Internal Audit Service, in a report entitled ‘IAS Review of the Commission’s Accounting
Framework (cid:1) Final Report’ dated 15 April 2003, made a number of recommendations to the Commission
regarding the accounting systems.

Has the Commission taken steps to ensure that the terminology used in the financial report clearly conveys
the data presented?

Can the Commission guarantee that quality control over the financial data presented by DGs has been
improved considerably?

(2004/C 84 E/0375)

WRITTEN QUESTION E-0166/04

by Christopher Heaton-Harris (PPE-DE) to the Commission

(29 January 2004)

Subject: Commission’s accounting systems

I understand the Internal Audit Service, in a report entitled ‘IAS Review of the Commission’s Accounting
Framework (cid:1) Final Report’ dated 15 April 2003, made a number of recommendations to the Commission
regarding the accounting systems.