3. European Parliament resolution of 24 April 2007 with observations forming an integral part of the decision 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

20.3.2008

EN

Official Journal of the European Union

C 74 E/241

Tuesday 24 April 2007

(in 1 000 EUR)

Revenue and expenditure account for the financial years 2004 and 2005

2005

2004

CE — Tempus TA 2004/05 convention — Title VI
— Payments
— Appropriations received — not paid in 2005

Total expenditure (b)

Outturn for the financial year (a−b)

Balance carried over from the previous financial year

Appropriations carried over and cancelled

Reimbursements to the Commission

Exchange-rate differences

Balance for the financial year

677

1 062

22 808

444

−759

388

0

1

74

0

0

18 122

358

−1 318

204

0

−4

−759

Source: Foundation data — This table summarises the data supplied by the Foundation in its annual accounts.

2.

Approves closing the accounts of the European Training Foundation for the financial year 2005;

3.
Instructs its President to forward this decision it to the director of the European Training Foundation,
the Council, the Commission and the Court of Auditors, 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 observations forming an integral part of the
the European Training
decision on the discharge for the implementation of

the budget of

Foundation for the financial year 2005 (C6-0396/2006 — 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,

— having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial
the European Communities (3), and in particular

Regulation applicable to the general budget of
Article 185 thereof,

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

ing Foundation (4), and in particular Article 11 thereof,

(1) OJ C 266, 31.10.2006, p. 40.
(2) OJ C 312, 19.12.2006, p. 73.
(3) 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).

(4) 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).

C 74 E/242

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EN

20.3.2008

Tuesday 24 April 2007

— 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 (1), 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),

A. whereas the Court of Auditors stated the annual accounts for the financial year ended 31 December
2005 were reliable and that the underlying transactions, taken as a whole, were legal and regular,

B. whereas on 27 April 2006 Parliament gave discharge to the director in respect of the implementation
of the Foundation's budget for the 2004 financial year (2) and in the resolution accompanying the
discharge decision Parliament, inter alia,

— was disappointed to note that the Foundation had still not solved the problem concerning the
correct presentation in its accounts of expenditure related to the Tempus programme; noted that
this problem had persisted despite repeated criticism from the Court of Auditors in annual reports
since 1999, and that the Court of Auditors had placed a reserve on the Foundation's accounts as a
insisted that the accounts of the Foundation respect the principles of unity and
consequence;
budget accuracy;

— insisted that the Agency comply with the regulations in force concerning the publication of a

budget sub-divided into articles and items and including an establishment plan;

General points concerning the majority of EU Agencies requiring individual discharge

1.
Considers that the ever-growing number of Community Agencies and the activities of certain of them
do not seem to form part of an overall policy framework, and that the remits of some Agencies do not
always reflect the real needs of the Union or the expectations of its citizens, and notes that in general terms
the Agencies do not always have a good image or a good press;

2.
Invites the Commission therefore to define an overall policy framework for the setting up of new
Community Agencies and to present a cost-benefit study before the setting up of any new Agency, while
being careful to avoid any overlap of activities between Agencies or with the remits of other European
organisations;

Calls on the Court of Auditors to give its opinion on the cost-benefit study before Parliament takes its

3.
decision;

4.
Invites the Commission to present every five years a study on the added value of every existing
Agency; invites all relevant institutions in the case of a negative evaluation of the added value of an Agency
to take the necessary steps by reformulating the mandate of that Agency or by closing it;

5.
Considers it regrettable, given the growing number of regulatory agencies, that the negotiations on the
draft interinstitutional agreement on the operating framework for the European regulatory agencies have not
yet been concluded, and calls on the relevant departments of the Commission, in consultation with the
Court of Auditors, to do their utmost to ensure that the agreement is brought to a rapid conclusion;

6.
Notes that the Commission's budgetary responsibility calls for closer linking of the Agencies to the
Commission; calls on the Commission and the Council to take all necessary steps to give the Commission a
blocking minority in the supervisory bodies of the regulatory Agencies by 31 December 2007 and to
provide for such a minority from the outset when new Agencies are set up;

(1) OJ L 357, 31.12.2002, p. 72.
(2) OJ L 340, 6.12.2006, p. 117.

20.3.2008

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Official Journal of the European Union

C 74 E/243

Tuesday 24 April 2007

7.
Invites the Court of Auditors to create an additional chapter in its Annual Report, devoted to all
Agencies to be discharged under the Commission's accounts in order to have a much clearer picture of
the use of EU funds by Agencies;

8.
Recalls the principle according to which all Community Agencies, whether subsidised or not, are
subject to discharge by the Parliament, even where a discharge authority exists by virtue of their constitutive
texts;

Calls on the Court of Auditors to perform performance audits for all Agencies and to report back to

9.
the relevant committees of Parliament, including the Committee on Budgetary Control;

Notes that the number of Agencies is constantly increasing and that, in accordance with the Com-
10.
mission's political responsibility for the operation of the Agencies, which goes far beyond mere logistical
support, there is an even higher need for the Directorates-General of the Commission charged with the
setting up and monitoring of Agencies to develop a common approach to the Agencies; considers that a
structure similar to the one created by the Agencies for coordination among the DGs concerned would be a
pragmatic way forward towards a common approach by the Commission on all matters relating to the
Agencies;

Invites the Commission to improve administrative and technical support to the Agencies, taking into

11.
account the growing complexity of the Community's administrative rules and technical problems;

Notes the lack of a disciplinary body in any of the Community Agencies, and calls on the Commis-

12.
sion to take the necessary steps to ensure that such a mechanism is rapidly put in place;

13. Welcomes the considerable improvements in the coordination among the Agencies, which allows
them to tackle recurring problems and makes cooperation with the Commission and Parliament more
efficient;

14.
Takes the view that the establishment by a number of Agencies of a shared support service aimed at
making their computerised financial management systems consistent with those of the Commission is a
measure that should be taken further and extended;

15.
Calls upon the Agencies to improve their cooperation and benchmarking with actors in the field;
urges the Commission to adopt any measures it considers necessary to help the Agencies enhance their
image and raise the profile of their activities;

16.
Calls upon the Commission to come up with a proposal to harmonise the format of the annual
reporting by the Agencies and to develop performance indicators which would allow a comparison of
their efficiency;

Invites the Agencies to present at the beginning of every year performance indicators against which

17.
they could be measured;

Invites all Agencies to increasingly use SMART objectives which should lead to more realistic plan-

18.
ning and implementation of goals;

Agrees with the Court of Auditors that the Commission also bears responsibility for the (financial)
19.
management of the Agencies; therefore, urges the Commission to monitor and where necessary direct and
help the management of the different Agencies, especially in relation to the proper application of tender
procedures, transparency of recruitment procedures, sound financial management (underspending and over-
budgeting) and most importantly the proper application of the rules concerning the internal control frame-
work;

20.
Considers that the Agencies' work programmes should express their contributions in operational and
measurable terms and that due consideration should be given to the Commission's Internal Control Stan-
dards;

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20.3.2008

Tuesday 24 April 2007

Specific points

21.
Notes that the commitment rate for the appropriations for the financial year is high (practically
100 % for the Foundation's own activities) and draws the Foundation's attention to the high rate (over
40 %) of carry-overs of commitments for operating activities (Title III); is particularly concerned as a similar
situation prevails for the implementation of MEDA and Tempus activities; invites the Foundation to better
ensure its programming;

Considers the Foundation to be a source of important information and of exchange of experience for

22.
the partner countries of the European Union and for all EU institutions;

23.
Points out that training programmes and the improvement thereof form the basis for the develop-
ment and expansion of democracy; consequently encourages the Foundation to step up its activities in
partner countries where major obstacles stand in the way of the progress of democracy;

Criticises the fact that, as in previous years and in infringement of its financial regulation, the Foun-

24.
dation only published a summary of its budget in the Official Journal;

25.
Invites the Foundation to present a new budget nomenclature which corresponds better to the Foun-
dation's reality and which could avoid constant transfers; invites the Foundation to improve coordination
between the financial unit and the operational units, which should lead to a decrease in transfers which are
necessary;

26.

Invites the Foundation to improve compliance with existing rules for final accounts;

Deplores the fact that the Foundation has still not finished introducing its system of internal control
27.
and the fact that at the end of 2005 there was no analysis of operational risks and ex post checks and that at
the same time the accounting officer had not yet validated the accounts information and inventory systems;

28. Welcomes the fact that the Foundation has continued to step up its work on the development of
human resources, thus enabling partner countries to make better use of its experience when tackling the
reform of their training and further training systems;

Insists that the Foundation has to overcome shortcomings in the field of the documentation of staff

29.
selection procedures.

P6_TA(2007)0123

Discharge 2005: European Maritime Safety Agency

1.
European Parliament decision of 24 April 2007 on the discharge for the implementation of the
budget of the European Maritime Safety Agency for the financial year 2005 (C6-0397/2006 —
2006/2164(DEC))

The European Parliament,

— having regard to the final annual accounts of the European Maritime Safety Agency for the financial

year 2005 (1),

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

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

(1) OJ C 266, 31.10.2006, p. 13.
(2) OJ C 312, 19.12.2006, p. 30.