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 2002 financial year — Section II — Council
Date: 2004-04-21
Institutions: European Parliament
Subjects: Council of the European Union, budgetary discharge, financial year, general budget (EU), implementation of the budget

L 330/138

EN

Official Journal of the European Union

4.11.2004

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
2002 financial year — Section II — Council

THE EUROPEAN PARLIAMENT,

— having regard to the revenue and expenditure account and balance sheet for the 2002 financial year

(I5-0034/2003 — C5-0088/2004),

— having regard to the Annual Report of the European Court of Auditors for the 2002 financial year,

together with the replies of the institutions (C5-0583/2003) (1),

— having regard to the statement of assurance by the European Court of Auditors, pursuant to Article
248 of the EC Treaty, as to the reliability of the accounts and the legality and regularity of the
underlying transactions (C5-0583/2003),

— having regard to the Council's recommendation of 9 March 2004 (C5-0145/2004),

— having regard to Articles 276, 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 of and Annex V to its Rules of Procedure,

— having regard to the report of the Committee on Budgetary Control (A5-0228/2004),

1. Underlines the need for a more comprehensive exchange of information between the Council and
the European Parliament; welcomes therefore the Council's readiness to hold an informal dialogue
between the two Institutions prior to the discharge procedure;

2.

Points out that the Committee on Budgetary Control asked the Council to forward the following
documents to it: a list of contracts concluded with third parties, the complete documentation for the
contract with the largest financial impact, the provisions governing the use of official cars, and the
Financial Controller's reports;

3. Notes, and finds unacceptable, the reply given by the chairman of the Committee of Permanent
Representatives on 11 December 2003 to the questionnaire sent by the Committee on Budgetary
‘The questions raised in your questionnaire under the heading
Control on 26 November 2003:
General Questions to all Institutions are not directly related to the accounts of the Council over the
year 2002 or to the annual report of the Court of Auditors concerning that year. The Council's
position is that these questions go beyond the scope of the discharge procedure’;

4. Notes further that the Court of Auditors' annual report for 2002 contains general comments on
administrative expenditure by the Community institutions, but no specific comments whatever on
the Council's budget; welcomes the announcement by the Court of Auditors that its next annual
report will contain comments on administrative expenditure for each Community institution;

5.

Stresses that its request for information to the Council is fully in line with the provisions of the
Financial Regulation (in particular Articles 146 and 182);

(1) OJ C 286, 28.11.2003, p. 1.
(2) OJ L 356, 31.12.1977, p. 1.
(3) OJ L 248, 16.9.2002, p. 1.

4.11.2004

EN

Official Journal of the European Union

L 330/139

6.

7.

Calls on the Council to respond to the questionnaire submitted by the Committee on Budgetary
Control no later than 1 July 2004;

Notes that as from next year the Council, pursuant to Article 86(4) of the Financial Regulation, will
forward to the European Parliament a report summarising the number and type of internal audits
carried out, the recommendations made and the action taken on those recommendations;

8. Asks for information on the measures taken by the Council in 2002 to improve the analysis of its

financial management;

9.

Points out that in 2001 there were differences between the physical and accounting inventories; asks
whether that shortcoming has been rectified;

10. Would like the Court of Auditors to pay appropriate attention to verifying financial management and

the inventory within the Council's 2003 budget;

11. Underscores the importance Parliament attaches,

in the light of experience,

to mobility for

authorising officers;

12. Welcomes the joint declaration by the Council, the Commission and Parliament of 25 November
2002 (1) on the prior notification of Parliament in the decision-taking process on the Common
Foreign and Security Policy (CFSP), and asks how this has been reflected in practical cooperation;

13. Again draws attention to the recommendation by the Court of Auditors in its Special Report No 13/
2001 on the management of the Common Foreign and Security Policy (2) on the basis of its audit
findings that Parliament, the Council and the Commission should lay down clear operational
principles and rules at interinstitutional level with regard to the role of the Commission and of the
Council in CFSP implementation and that the financing of CFSP actions should be made more
transparent.

Texts adopted, 19.12.2002, P5_TA(2002) 0624, Annex 1.

(1)
(2) OJ C 338, 30.11.2001, p. 1.