2. European Parliament decision of 24 April 2007 on closing the accounts for implementation of the European Union general budget for the financial year 2005, Section III - Commission (SEC(2006)0916 - C6-0263/2006 - 2006/2070(DEC)) (SEC(2006)0915 - C6-0262/2006 - 2006/2070(DEC))
Date: 2007-04-24
Institutions: Committee on Budgetary Control, European Parliament
Subjects: European Commission, closing of accounts, financial year, general budget (EU), implementation of the budget

C 74 E/290

Official Journal of the European Union

EN

20.3.2008

Tuesday 24 April 2007

— 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
Articles 145, 146 and 147 thereof,

— having regard to Opinion No 4/2006 of the Court of Auditors on the draft Council Regulation amend-

ing Regulation (EC, Euratom) No 1605/2002 (2),

— 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 (A6-0095/2007),

A. whereas under Article 274 of the EC Treaty the Commission implements the budget on its own respon-

sibility, having regard to the principles of sound financial management,

Grants the Commission discharge for implementation of the European Union general budget for the

1.
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 Council, the Commission, the Court of Justice, the Court of Auditors and the European Investment
Bank, and the national and regional audit institutions of the Member States, and to arrange for their pub-
lication 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 C 273, 9.11.2006, p. 2.

European Parliament decision of 24 April 2007 on closing the accounts for implementation of the
the financial year 2005, Section III — Commission
European Union general budget
(SEC(2006)0915 — C6-0262/2006 —
(SEC(2006)0916 — C6-0263/2006 — 2006/2070(DEC))
2006/2070(DEC))

for

2.

The European Parliament,

— having regard to the European Union general budget for the financial year 2005 (1),

— having regard to the final accounts of the European Communities for the financial year 2005 —

Volume I — (SEC(2006)0916 — C6-0263/2006, SEC(2006)0915 — C6-0262/2006) (2),

— having regard to the Commission's annual report to the discharge authority on the follow-up to 2004
discharge decisions (COM(2006)0642, COM(2006)0641), and the Commission staff working paper —
Annex to the report from the Commission to the European Parliament on the follow-up to 2004
discharge decisions (SEC(2006)1376, SEC(2006)1377),

— having regard to the Commission communication to the European Parliament, the Council, the Eco-
nomic and Social Committee and the Committee of the Regions, entitled ‘Policy Achievements in 2005’
(COM(2006)0124),

(1) OJ L 60, 8.3.2005.
(2) OJ C 264, 31.10.2006, p. 1.

20.3.2008

EN

Official Journal of the European Union

C 74 E/291

Tuesday 24 April 2007

— having regard to the Commission communication entitled ‘Synthesis of the Commission's management

achievements in 2005’ (COM(2006)0277),

— having regard to the Commission's annual report to the discharge authority on internal audits carried

out in 2005 (COM(2006)0279),

— having regard to the Commission's report on Member States' replies to the Court of Auditors' 2004

annual report (COM(2006)0184),

— having regard to the Green Paper on the European Transparency Initiative adopted by the Commission

on 3 May 2006(COM(2006)0194),

— 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) (1),

— having regard to the Commission communication on a roadmap to an integrated internal control

framework (COM(2005)0252),

— having regard to the Commission's action plan towards an integrated internal control framework

(COM(2006)0009),

— having regard to the first report on the scoreboard for the application of the Commission action plan
towards an integrated internal control framework published on 19 July 2006 (SEC(2006)1009),

— having regard to the House of Lords European Union Committee report entitled ‘Financial Management
and Fraud in the European Union: Perceptions, Facts and Proposals’, which was published on
13 November 2006,

— having regard to the Court of Auditor's annual report on implementation of the budget for the financial
year 2005 (2) and its special reports, each accompanied by the replies of the institutions audited,

— 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 the Council's recommendation of 27 February 2007 (5710/2007 — C6-0081/2007),

— 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
the European Communities (4), and in particular

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

— having regard to Opinion No 4/2006 of the Court of Auditors on the draft Council Regulation amend-

ing Regulation (EC, Euratom) No 1605/2002 (5),

— 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 (A6-0095/2007),

(1) OJ C 107, 30.4.2004, p. 1.
(2) OJ C 263, 31.10.2006, p. 1.
(3) OJ C 263, 31.10.2006, p. 10.
(4) 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).

(5) OJ C 273, 9.11.2006, p. 2.

C 74 E/292

Official Journal of the European Union

EN

20.3.2008

Tuesday 24 April 2007

A. 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

1.
financial year 2005;

2.
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 arrange for its publication in the Official Journal of the European Union
(L series).

3.
European Parliament resolution of 24 April 2007 with comments forming an integral part of the
decision on the discharge for implementation of the European Union general budget for the finan-
cial year 2005, Section III — Commission (SEC(2006)0916 — C6-0263/2006 — 2006/2070(DEC))
(SEC(2006)0915 — C6-0262/2006 — 2006/2070(DEC))

The European Parliament,

— having regard to the European Union general budget for the financial year 2005 (1),

— having regard to the final accounts of the European Communities for the financial year 2005 —

Volume I — (SEC(2006)0916 — C6-0263/2006, SEC(2006)0915 — C6-0262/2006) (2),

— having regard to the Commission's annual report to the discharge authority on the follow-up to 2004
discharge decisions (COM(2006)0642, COM(2006)0641), and the Commission staff working paper —
Annex to the report from the Commission to the European Parliament on the follow-up to 2004
discharge decisions (SEC(2006)1376, SEC(2006)1377),

— having regard to the Commission communication to the European Parliament, the Council, the Eco-
nomic and Social Committee and the Committee of the Regions, entitled ‘Policy Achievements in 2005’
(COM(2006)0124),

— having regard to the Commission communication entitled ‘Synthesis of the Commission's management

achievements in 2005’ (COM(2006)0277),

— having regard to the Commission's annual report to the discharge authority on internal audits carried

out in 2005 (COM(2006)0279),

— having regard to the Commission's report on Member States' replies to the Court of Auditors' 2004

annual report (COM(2006)0184),

— having regard to the Green Paper on the European Transparency Initiative adopted by the Commission

on 3 May 2006 (COM(2006)0194),

— 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 Commission communication on a roadmap to an integrated internal control

framework (COM(2005)0252),

(1) OJ L 60, 8.3.2005.
(2) OJ C 264, 31.10.2006, p. 1.
(3) OJ C 107, 30.4.2004, p. 1.