2006/818/EC: Decision of the European Parliament of 27 April 2006 on the discharge for implementation of the budget of the sixth, seventh, eighth and ninth European Development Funds for the financial year 2004
Date: 2006-04-27
Institutions: European Parliament
Subjects: European Development Fund, budgetary discharge, financial year, implementation of the budget

6.12.2006

EN

Official Journal of the European Union

L 340/51

DECISION OF THE EUROPEAN PARLIAMENT

of 27 April 2006

on the discharge for implementation of the budget of the sixth, seventh, eighth and ninth Euro-
pean Development Funds for the financial year 2004

THE EUROPEAN PARLIAMENT,

(2006/818/EC)

— having regard to the Commission's

report on the follow-up to 2003 Discharge Decisions

(COM(2005)0449),

— having regard to the Commission communication on the Annual accounts for the financial year 2004

of the 6th, 7th, 8th and 9th European Development Funds (COM(2005)0485 — C6-0430/2005),

— having regard to the Commission communication on the Financial Management Report on the 6th,

7th, 8th and 9th European Development Funds for the year 2004 (COM(2005)0307),

— having regard to the Court of Auditors' Annual Report on the activities funded by the sixth, seventh,

eighth and ninth European Development Funds (EDFs), together with the institutions' replies (1),

— 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 (2),

— having regard to Court of Auditors' Special report No 2/2005 concerning EDF budget aid to ACP coun-
tries: the Commission's management of the public finance reform aspect, together with the Commis-
sion's replies (3) (submitted pursuant to Article 248(4), second subparagraph, of the EC Treaty),

— having regard to the Council's recommendations of 22 February 2006 (5677/2006 — C6-0094/2006,

5679/2006 — C6-0095/2006, 5680/2006 — C6-0096/2006, 5681/2006 — C6-0097/2006),

— having regard to Article 33 of the Internal Agreement of 20 December 1995 between the representa-
tives of the Governments of the Member States, meeting within the Council, on the financing and
administration of the Community aid under the Second Financial Protocol to the fourth ACP-EC
Convention (4),

— having regard to Article 32 of the Internal Agreement of 18 September 2000 between Representatives
of the Governments of the Member States, meeting within the Council, on the Financing and Adminis-
tration of Community Aid under the Financial Protocol to the Partnership Agreement between the
African, Caribbean and Pacific States and the European Community and its Member States signed in
Cotonou (Benin) on 23 June 2000 and the allocation of financial assistance for the Overseas Countries
and Territories to which Part Four of the EC Treaty applies (5),

— having regard to Article 276 of the EC Treaty,

— having regard to Article 74 of the Financial Regulation of 16 June 1998 applicable to development

finance cooperation under the fourth ACP-EC Convention (6),

— having regard to Article 119 of the Financial Regulation of 27 March 2003 applicable to the 9th Euro-

pean Development Fund (7),

— having regard to Rule 70 and the third indent of Rule 71 of and Annex V to its Rules of Procedure,

— having regard to the report of the Committee on Budgetary Control and the opinion of the Committee

on Development (A6-0110/2006),

(1) OJ C 301, 30.11.2005, p. 249.
(2) OJ C 301, 30.11.2005, p. 261.
(3) OJ C 249, 7.10.2005, p. 1.
(4) OJ L 156, 29.5.1998, p. 108.
(5) OJ L 317, 15.12.2000, p. 355.
(6) OJ L 191, 7.7.1998, p. 53.
(7) OJ L 83, 1.4.2003, p. 1.

L 340/52

EN

Official Journal of the European Union

6.12.2006

A.

B.

C.

1.

2.

3.

whereas, in its statement of assurance on the European Development Funds (EDF), the Court of
Auditors concluded that, with certain exceptions, the accounts for the financial year 2004 reliably
reflect the revenue and expenditure for the financial year and the financial situation at the end of
the year,

whereas the Court of Auditors' conclusion on the legality and regularity of the underlying transac-
tions is based inter alia on the audit of a sample of transactions,

whereas the Court of Auditors, on the basis of the documentation examined, is of the opinion that
the revenue entered in the accounts, the EDF allocations and the commitments and payments are,
taken as a whole, legal and regular,

Grants discharge to the Commission for the implementation of the budget of the sixth, seventh,
eighth and ninth EDF for the financial year 2004;

Sets out its comments in the resolution below;

Instructs its President to forward this decision and the resolution that forms an integral part of it to
the Council, the Commission, the Court of Justice, the Court of Auditors and the European Invest-
ment Bank and to have them published in the Official Journal of the European Union (L series).

The President

Joseph BORRELL FONTELLES

The Secretary-General

Julian PRIESTLEY