P6_TA(2006)0158#2004 Discharge: Section I — European Parliament#European Parliament decision on the discharge for implementation of the European Union general budget for the financial year 2004, Section I — European Parliament (N6-0027/2005 — C6-0357/2005 — 2005/2091(DEC))
Date: 2006-04-27
Institutions: Committee on Budgetary Control, European Parliament
Subjects: financial management, general budget (EU), implementation of the budget

C 296 E/162

Official Journal of the European Union

EN

6.12.2006

Thursday 27 April 2006

P6_TA(2006)0158

2004 Discharge: Section I — European Parliament

European Parliament decision on the discharge for implementation of the European Union general
(N6-0027/2005 —
budget

the financial year 2004, Section I — European Parliament

for

C6-0357/2005 — 2005/2091(DEC))

The European Parliament,

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

— having regard to the revenue and expenditure account and balance sheet in respect of the financial year

2004 (C6-0357/2005),

— having regard to the Internal Auditor's annual report,

— having regard to the Annual Report of the Court of Auditors on the Implementation of the Budget,

together with the institutions' replies (2),

— 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 (3),

— having regard to Articles 272(10) and 275 of the EC Treaty and Article 179a of the Euratom Treaty,

— having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial
the European Communities (4), and in particular

Regulation applicable to the general budget of
Articles 145, 146 and 147 thereof,

— having regard to Article 13 of the Internal Rules for the implementation of the European Parliament's

budget (5),

— having regard to Article 147(1) of the Financial Regulation, pursuant to which each Community insti-
tution is required to take all appropriate steps to act on the observations accompanying the European
Parliament's discharge decision,

— having regard to Rules 71 and 74(3) of and Annex V to its Rules of Procedure,

— having regard to the report of the Committee on Budgetary Control (A6-0119/2006),

A. whereas the Court of Auditors pointed to weaknesses in supervisory and control systems (para-
graph 9.16), albeit mostly of a formal nature; whereas, according to the Court, the errors did not
materially affect the legality and regularity of the transactions underlying administrative expenditure
(paragraph 9.27),

B. whereas the Financial Regulation and Parliament's Rules of Procedure as amended on 23 October
2002 (6) apply with effect from 1 January 2003 as regards the procedural rules governing the discharge,

C. whereas Parliament's Rules of Procedure were amended on 23 October 2002 to provide that discharge

is to be given to the President rather than to the Secretary-General,

Postpones the decision to grant its President discharge for implementation of the budget for the

1.
financial year 2004;

Instructs its President to forward this decision to the Council, the Commission, the Court of Justice,
2.
the Court of Auditors and the European Ombudsman and to have it published in the Official Journal of the
European Union (L series).

(1) OJ C 105, 30.4.2004.
(2) OJ C 301, 30.11.2005, p. 1.
(3) OJ C 302, 30.11.2005, p. 100.
(4) OJ L 248, 16.9.2002, p. 1.
(5) PE 349.540.
(6) OJ C 300 E, 11.12.2003, p. 303.