WRITTEN QUESTION E-0166/04 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

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.

C 84 E/324

Official Journal of the European Union

EN

3.4.2004

Could the Commission confirm that it has revised the summary tables for the intangible and tangible assets
to make them clearer and more readable?

(2004/C 84 E/0376)

WRITTEN QUESTION E-0167/04

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 DG BUDG performed a detailed inventory of all past programmes such as ECIP and JOP? If not, will
the Commission be performing such inventories, and if so when?

(2004/C 84 E/0377)

WRITTEN QUESTION E-0168/04

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 implemented the prudence principle for all risk capital operations? Can the
Commission confirm that the net results will be published separately in the annual financial report?

(2004/C 84 E/0378)

WRITTEN QUESTION E-0169/04

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.

Could the Commission confirm that it has altered the presentation of the Guarantee Fund in the balance
sheet, to bring it more in line with the actual situation as established by the EIB?