2. European Parliament resolution of 24 April 2007 with observations forming an integral part of the decision on the discharge for the implementation of the European Union general budget for the financial year 2005, Section II - Council (C6-0466/2006 - 2006/2072(DEC))
Date: 2007-04-24
Institutions: Committee on Budgetary Control, European Parliament
Subjects: Council of the European Union, budgetary discharge, financial year, general budget (EU), implementation of the budget

C 74 E/338

Official Journal of the European Union

EN

20.3.2008

Tuesday 24 April 2007

2.
European Parliament resolution of 24 April 2007 with observations forming an integral part of the
decision on the discharge for the implementation of the European Union general budget for the
financial year 2005, Section II — Council (C6-0466/2006 — 2006/2072(DEC))

The European Parliament,

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

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

Volume I (C6-0466/2006) (2),

— having regard to the Council's annual report to the discharge authority on internal audits carried out in

2005,

— having regard to the Annual Report of the Court of Auditors on implementation of the budget for the
financial year 2005 and the Court of Auditors' special reports, together with the audited institutions'
replies (3),

— 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 (4),

— having regard to Articles 272(10), 274, 275 and 276 of the EC Treaty,

— having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial
the European Communities (5), and in particular

Regulation applicable to the general budget of
Articles 50, 86, 145, 146 and 147 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 (A6-0108/2007),

Notes that in 2005 the Council had available commitment appropriations amounting to a total of

1.
EUR 588 182 640,52 with a utilisation rate of 96,69 %;

2.
Notes that following the introduction of accrual accounting with effect from 1 January 2005 the
Council's financial statements disclose a positive economic out-turn of EUR 19 386 891,40 and identical
amounts (EUR 398 520 004,03) of assets and liabilities;

3.
Regrets that unlike other institutions the Council does not submit an annual activity report to the
European Parliament, citing the Gentlemen's Agreement of 1970 (Resolution recorded in the minutes of the
Council meeting of 22 April 1970) and the absence of any corresponding requirement in the Financial
Regulation; calls on the Council to reconsider the decision not to publish an activity report in order to be
more accountable to the general public and taxpayers;

Points to the European Court of Auditors' (ECA) finding (paragraph 10.11) that, while the Council's
4.
reformed system for reimbursing the travel expenses of delegates of Council Members has greatly reduced
the administrative burden, there were insufficient checks on the validity of Member States' statements before
payment of the July 2005 instalment;

(1) OJ L 60, 8.3.2005.
(2) OJ C 264, 31.10.2006, p. 1.
(3) OJ C 263, 31.10.2006, p. 1.
(4) OJ C 263, 31.10.2006, p. 10.
(5) 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).

20.3.2008

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Official Journal of the European Union

C 74 E/339

Tuesday 24 April 2007

5.
Notes from the annual report of the internal auditor that, regarding Council delegates' mission
expenses, the internal auditor stresses the need for more transparency as to the eligibility of meetings and
refundable expenses and recommends the setting-up of a working group to look at such matters;

Takes note of the Council's reply to the ECA that on the basis of a report of the Council's Internal
6.
Audit Service on the functioning of the new system of travel expenses of delegates of Council Members one
year after its introduction in 2004, the Council Secretariat is currently reviewing the system; notes that each
delegation now receives from the Council Secretariat a limited budget with a ceiling;

7.
Recalls that the Council Secretariat was unwilling to reply officially to a questionnaire to all the
institutions (including the European Parliament) concerning the use of official cars having regard to the
terms of the abovementioned Gentlemen's Agreement;

Points out that the abovementioned Gentlemen's Agreement provides, as regards the section of the

8.
budget concerning the European Parliament, that

‘[t]he Council undertakes to make no amendments to the estimate of expenditure of the European Parlia-
ment. This undertaking shall only be binding in so far as this estimate of expenditure does not conflict with
Community provisions, in particular with regard to the Staff Regulations of Officials and Conditions of
Employment of Other Servants, and to the seat of the institutions;’

Considers that in view of its age and the substantial shortfall between words used and the meaning or

9.
interpretation which is attributed to them, the Gentlemen's Agreement may be in need of revision;

10.
Believes that the current compromise consisting in an informal dialogue between the Council and the
competent committee's chairman and rapporteur should be widened so as to include a Member from each
political group; instructs its competent committee to begin negotiations with the Council with a view to
putting revised arrangements for informal dialogue in place in time for the next discharge procedure;

11.
Observes that in its special report No 9/2006 the ECA found that in 2005 the cost per page of
translation at the Council was EUR 276 (as against EUR 194 at the Commission and EUR 119 at the
European Parliament); notes that this difference is partly explained by the Council Secretariat's success in
reducing the number and length of documents sent for translation and establishing a list of core documents
and that in due course the Council plans to reduce the number of translation staff substantially;

12.
Calls for maximum transparency in the area of Common Foreign and Security Policy (CFSP); requests
the Council to make sure that, in accordance with point 42 of the Interinstitutional Agreement of 17 May
2006 between the European Parliament, the Council and the Commission on budgetary discipline and
sound financial management (1), no operating CFSP expenditure appears in the Council's budget; reserves
the right to take the necessary steps, where appropriate, if the agreement is infringed.

(1) OJ C 139, 14.6.2006, p. 1.

P6_TA(2007)0135

Discharge 2005: Section VII, Committee of the Regions

1.
European Parliament decision of 24 April 2007 on the discharge for implementation of the Euro-
pean Union general budget for the financial year 2005, Section VII — Committee of the Regions
(C6-0470/2006 — 2006/2076(DEC))

The European Parliament,

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

(1) OJ L 60, 8.3.2005.