1. European Parliament decision of 24 April 2007 on the discharge for the implementation of the budget of the European Training Foundation for the financial year 2005 (C6-0396/2006 - 2006/2163(DEC))
Date: 2007-04-24
Institutions: Committee on Budgetary Control, European Parliament
Subjects: European Training Foundation, budgetary discharge, financial year, implementation of the budget

C 74 E/238

Official Journal of the European Union

EN

20.3.2008

Tuesday 24 April 2007

Specific points

21.
Notes that the implementation of the budget showed that 90 % of the appropriations granted for the
year had been committed and that the overall rate of payment was 84 %; notes furthermore that the
utilisation rate of appropriations for operating activities (Title III) was only 80 % of the commitment appro-
priations for the financial year and that a third of commitments had to be carried over; notes that more
than 15 % of the commitments carried over to the year had to be cancelled; invites Eurojust to even further
improve the programming of operating expenditure;

22.
Notes that the College decided to authorise a non-automatic carryover of appropriations for a total of
EUR 285 484 and recalls that such carryovers are permitted only if most of the stages preparatory to the act
of commitment have been completed before the end of the financial year, and that this was not the case;

23.
Underlines that Eurojust still does not have its own financial regulation and has continued to apply
Regulation (EC, Euratom) No 2343/2002; invites the Commission to inform Parliament of its opinion con-
cerning the draft regulation submitted by Eurojust;

24.

Invites Eurojust to improve its inventory procedure;

25.
Invites Eurojust to inform Parliament about the adoption by its Board of any internal control stan-
dard; is concerned that the formalisation of operating and accounting procedures was mostly lacking and
that in 2005 the checklists describing the checks to be carried out on budgetary commitments relating to
important operating procedures (procurement and recruitment) were insufficiently developed; invites Euro-
just to present Parliament with a short description of any improvements in this field in time for the 2006
discharge procedure;

Invites Eurojust to respect public procurement procedures and contract management and to respect

26.
the time limits for framework contracts as laid down in the regulatory provisions.

P6_TA(2007)0122

Discharge 2005: European Training Foundation

1.
European Parliament decision of 24 April 2007 on the discharge for the implementation of the
the European Training Foundation for the financial year 2005 (C6-0396/2006 —
budget of

2006/2163(DEC))

The European Parliament,

— having regard to the final annual accounts of the European Training Foundation for the financial year

2005 (1),

— having regard to the Court of Auditors' report on the final annual accounts of the European Training

Foundation for the financial year 2005, together with the Foundation's replies (2),

— having regard to the Council's recommendation of 27 February 2007 (5711/2007 — C6-0080/2007),

— having regard to the EC Treaty, and in particular Article 276 thereof,

(1) OJ C 266, 31.10.2006, p. 40.
(2) OJ C 312, 19.12.2006, p. 73.

20.3.2008

EN

Official Journal of the European Union

C 74 E/239

— having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial
the European Communities (1), and in particular

Regulation applicable to the general budget of
Article 185 thereof,

Tuesday 24 April 2007

— having regard to Council Regulation (EEC) No 1360/90 of 7 May 1990 establishing a European Train-

ing Foundation (2), and in particular Article 11 thereof,

— having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the
framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC,
Euratom) No 1605/2002 (3), and in particular Article 94 thereof,

— having regard to 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 Employment and Social Affairs (A6-0113/2007),

Grants the director of the European Training Foundation discharge for the implementation of the

1.
Foundation's budget for the financial year 2005;

2.

Sets out its observations in the resolution below;

3.
Instructs its President to forward this decision and the resolution that forms an integral part of it to
the director of the European Training Foundation, the Council, the Commission and the Court of Auditors,
and to arrange for their publication in the Official Journal of the European Union (L series).

(1) OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390,

30.12.2006, p. 1).

(2) OJ L 131, 23.5.1990, p. 1. Regulation as last amended by regulation (EC) No 1648/2003 (OJ L 245, 29.9.2003,

p. 22).

(3) OJ L 357, 31.12.2002, p. 72.

European Parliament decision of 24 April 2007 on closing the accounts of the European Training
Foundation for the financial year 2005 (C6-0396/2006 — 2006/2163(DEC))

2.

The European Parliament,

— having regard to the final annual accounts of the European Training Foundation for the financial year

2005 (1),

— having regard to the Court of Auditors' report on the final annual accounts of the European Training

Foundation for the financial year 2005, together with the Foundation's replies (2),

— having regard to the Council's recommendation of 27 February 2007 (5711/2007 — C6-0080/2007),

— having regard to the EC Treaty, and in particular Article 276 thereof,

(1) OJ C 266, 31.10.2006, p. 40.
(2) OJ C 312, 19.12.2006, p. 73.