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 Centre for Disease Prevention and Control for the financial year 2005 (C6-0400/2006 - 2006/2167(DEC))
Date: 2007-04-24
Institutions: Committee on Budgetary Control, European Parliament
Subjects: European Centre for Disease Prevention and Control, budgetary discharge, financial year, implementation of the budget

C 74 E/264

Official Journal of the European Union

EN

20.3.2008

Tuesday 24 April 2007

Approves closing the accounts of the European Centre for Disease Prevention and Control for the

2.
financial year 2005;

Instructs its President to forward this decision to the executive director of the European Centre for
3.
Disease Prevention and Control, 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).

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 Centre for Disease
Prevention and Control for the financial year 2005 (C6-0400/2006 — 2006/2167(DEC))

3.

The European Parliament,

— having regard to the final annual accounts of the European Centre for Disease Prevention and Control

for the financial year 2005 (1),

— having regard to the Court of Auditors' report on the final annual accounts of the European Centre for
Disease Prevention and Control for the financial year 2005, together with the Centre'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 Regulation (EC) No 851/2004 of the European Parliament and of the Council of
21 April 2004 establishing a European Centre for Disease Prevention and Control (4), and in particular
Article 23 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 (5), 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

for Environment, Public Health and Food Safety (A6-0119/2007),

A. whereas the Court of Auditors stated, that it obtained reasonable assurance that 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,

(1) OJ C 266, 31.10.2006, p. 31.
(2) OJ C 312, 19.12.2006, p. 54.
(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 OJ L 142, 30.4.2004, p. 1.
(5) OJ L 357, 31.12.2002, p. 72.

20.3.2008

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Official Journal of the European Union

C 74 E/265

General points concerning the majority of EU Agencies requiring individual discharge

Tuesday 24 April 2007

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;

Invites the Court of Auditors to create an additional chapter in its Annual Report, devoted to all
7.
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;

Recalls the principle according to which all Community Agencies, whether subsidised or not, are
8.
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;

C 74 E/266

Official Journal of the European Union

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20.3.2008

Tuesday 24 April 2007

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;

19.
Agrees with the Court of Auditors that the Commission also bears responsibility for the (financial)
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;

Specific points

21.
Notes that the implementation of the budget for the financial year 2005 was marked by a low rate of
commitment (84 %) and a substantial rate of carry-overs (35 % overall and almost 90 % for operating expen-
diture); notes that this situation was in part due to problems inherent in the Centre's start-up period;

22.
Notes that the Centre's establishment phase was given a further boost by the global concern over a
potential influenza pandemic; congratulates the Centre on its ability to consolidate its position in the field
of surveillance of communicable diseases in a very short time;

Points out that the Commission (DG SANCO) was responsible for the budgetary management of the

23.
Centre in 2005;

24.
Notes that no activity-based management has been brought in, despite the Centre's financial regula-
tion making provision for its introduction, on the lines of that applied to the general budget, with a view to
improving the monitoring of performance;

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Official Journal of the European Union

C 74 E/267

Insists that requests to the Commission for the payment of subsidies should be justified by a forecast

25.
of cash needs (1) and regrets that the Centre had no such system for producing forecasts;

Tuesday 24 April 2007

Notes that the Centre's financial regulation stipulates that the authorising officer should make a
26.
budgetary commitment before entering into a legal commitment in relation to third parties and regrets
that no budgetary commitments were made for the Centre's expenditure in 2005 prior to such legal com-
mitments; regrets that for the same period, all the Centre's payments were made by the accounting officer
without the authorising officer having issued any payment orders (2);

27.
Notes that contrary to the provisions of the Centre's financial regulation, its accounts were not kept
in accordance with the double-entry method during 2005, thus creating the risk of errors; insists that this
should be rectified as soon as possible;

28.
Notes that there were shortcomings in the documentation of the Centre's staff selection procedures
(lack of formalisation of decisions on the appointment and composition of selection boards, lack of final
report by selection boards on their work); insists on the strict application of its selection procedures.

(1) Article 50 of the Centre's financial regulation.
(2) Article 66 of the Centre's financial regulation.

P6_TA(2007)0127

Discharge 2005: European Network and Information Security Agency

European Parliament decision of 24 April 2007 on the discharge for the implementation of the
budget of the European Network and Information Security Agency for the financial year 2005
(C6-0401/2006 — 2006/2168(DEC))

1.

The European Parliament,

— having regard to the final annual accounts of the European Network and Information Security Agency

for the financial year 2005 (1),

— having regard to the Court of Auditors' report on the final annual accounts of the European Network
and Information Security Agency for the financial year 2005, together with the Agency'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,

(1) OJ C 266, 31.10.2006, p. 16.
(2) OJ C 312, 19.12.2006, p. 1.
(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).