2005/530/EC, Euratom: Decision of the European Parliament of 12 April 2005 on closing the accounts in respect of the implementation of the general budget of the European Union for the financial year 2003, Section III — Commission
Date: 2005-04-12
Institutions: European Parliament
Subjects: European Commission, budgetary discharge, financial year, general budget (EU), implementation of the budget

27.7.2005

EN

Official Journal of the European Union

L 196/3

DECISION OF THE EUROPEAN PARLIAMENT

of 12 April 2005

on closing the accounts in respect of the implementation of the general budget of the European
Union for the financial year 2003, Section III — Commission

(2005/530/EC, Euratom)

THE EUROPEAN PARLIAMENT,
— having regard to the general budget of the European Union for the financial year 2003 (1),
— having regard to the final annual accounts of the European Communities, Financial year 2003, Volume I
the budget and consolidated financial statements

— Consolidated reports on implementation of
(SEC(2004) 1181 — C6-0012/2005, SEC(2004) 1182 — C6-0013/2005) (2),

— having regard to the Commission’s report on the follow-up to 2002 discharges (COM(2004) 0648 —

C6-0126/2004),

— having regard to the Annual Report to the Discharge Authority on internal audits carried out in 2003

(COM(2004) 0740),

— having regard to the Court of Auditors’ Annual Report for 2003 (3) and to its special reports accom-

panied by the replies of the institutions audited,

— having regard to the Statement of Assurance concerning the reliability of the accounts and the legality
and regularity of the underlying transactions, provided by the Court of Auditors pursuant to Article 248
of the EC Treaty (4),

— having regard to the Council Recommendation of 8 March 2005 (C6-0077/2005),
— having regard to Articles 274, 275 and 276 of the EC Treaty and Articles 179a and 180b of the

Euratom Treaty,

— having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial
Regulation applicable to the general budget of the European Communities (5), in particular Articles 145,
146 and 147 thereof,

— having regard to the Financial Regulation of 21 December 1977 applicable to the general budget of the

European Communities (6),

— having regard to Rule 70 of and Annex V to its Rules of Procedure,
— having regard to the report of the Committee on Budgetary Control and the opinions of the other

committees concerned (A6-0070/2005),

Whereas under Article 275 of the EC Treaty the Commission is responsible for drawing up the accounts,

1.

2.

Approves the closure of the accounts in respect of the implementation of the general budget for the
financial year 2003;

Instructs its President to forward this Decision to the Council, the Commission, the Court of Justice,
the Court of Auditors, the European Investment Bank and Member States’ national and regional audit
institutions, and to publish the text in the Official Journal of the European Union (L series).

The President

Josep BORRELL FONTELLES

The Secretary-General

Julian PRIESTLEY

(1) OJ L 54, 28.2.2003, p. 1.
(2) OJ C 294, 30.11.2004, p. 1.
(3) OJ C 293, 30.11.2004, p. 1.
(4) OJ C 294, 30.11.2004, p. 99.
(5) OJ L 248, 16.9.2002, p. 1.
(6) OJ L 356, 31.12.1977, p. 1.