2006/809/EC,Euratom: Decision of the European Parliament of 27 April 2006 on closing the accounts for implementation of the European Union general budget for the financial year 2004, Section III — Commission
Date: 2006-04-27
Institutions: European Parliament
Subjects: European Commission, budgetary discharge, closing of accounts, financial management, financial year, general budget (EU), implementation of the budget

6.12.2006

EN

Official Journal of the European Union

L 340/3

DECISION OF THE EUROPEAN PARLIAMENT

of 27 April 2006

on closing the accounts for implementation of the European Union general budget for the financial
year 2004, Section III — Commission

(2006/809/EC, Euratom)

THE EUROPEAN PARLIAMENT,

— having regard to the European Union general budget for the financial year 2004 (1),

— having regard to the final accounts of the European Communities for the financial year 2004, Volume I
the budget and consolidated financial statements

— Consolidated reports on implementation of
(SEC(2005)1158 — C6-0352/2005 — SEC(2005)1159 — C6-0351/2005) (2),

— having regard to the Commission's

report on the follow-up to 2003 Discharge Decisions
(COM(2005)0449 and COM(2005)0448) and the Commission staff working paper — Annex to the
Report from the Commission to the European Parliament on the follow-up to 2003 Discharge Deci-
sions (SEC(2005)1161),

— having regard to the Commission communication on 2004 Synthesis (COM(2005)0256),

— having regard to the Commissions's Annual Report to the Discharge Authority on Internal Audits

carried out in 2004 (COM(2005)0257),

— having regard to Opinion No 2/2004 of the Court of Auditors on the ‘single audit’ model (and a

proposal for a Community internal control framework) (3),

— having regard to the communication from the Commission to the Council, the European Parliament
and the European Court of Auditors of 15 June 2005 on a roadmap to an integrated internal control
framework (COM(2005)0252),

— having regard to the communication from the Commission to the Council, the European Parliament
and the European Court of Auditors — Commission Action Plan towards an Integrated Internal
Control Framework (COM(2006)0009),

— having regard to the Court of Auditors' annual report for the financial year 2004, accompanied by the

replies of the institutions audited (4),

— 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 Court of Auditors pursuant to Article 248 of
the EC Treaty (5),

— having regard to the Council's recommendation of 14 March 2006 (5971/2006 — C6-0092/2006),

— 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 (6), and in particular Arti-
cles 145, 146 and 147 thereof,

— 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 (A6-0108/2006),

(1) OJ L 53, 23.2.2004.
(2) OJ C 302, 30.11.2005, p. 1.
(3) OJ C 107, 30.4.2004, p. 1.
(4) OJ C 301, 30.11.2005, p. 1.
(5) OJ C 302, 30.11.2005, p. 100.
(6) OJ L 248, 16.9.2002, p. 1.

L 340/4

EN

Official Journal of the European Union

6.12.2006

A.

1.

2.

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

Approves closing the accounts for implementation of the European Union general budget for the
financial year 2004;

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

The President

Josep BORRELL FONTELLES

The Secretary-General

Julian PRIESTLEY