1. European Parliament decision of 24 April 2007 on the discharge for the implementation of the budget of the European Aviation Safety Agency for the financial year 2005 (C6-0398/2006 - 2006/2165(DEC))
Date: 2007-04-24
Institutions: Committee on Budgetary Control, European Parliament
Subjects: European Aviation Safety Agency, budgetary discharge, financial year, implementation of the budget

C 74 E/250

Official Journal of the European Union

EN

20.3.2008

Tuesday 24 April 2007

22.
Notes that activity-based management was not brought in, even though the Agency's financial reg-
ulation made provision for its introduction on the model that was applied to the general budget with a view
to better monitoring performance;

Is concerned that the Agency's computerised accounting system for the general accounts allows

23.
direct changes to be made to accounting records without corrective journal entries;

24.
Insists that the register of liabilities to be entered in the balance sheet should be checked more care-
fully as liabilities are actually overestimated by at least EUR 92 000 (i.e. almost 10 % of current liabilities),
corresponding to goods and services not yet received as at 31 December 2005;

25.
Notes that the documentation of transactions, a prerequisite for a valid system of internal control,
showed some weaknesses and that files which relate to commitments and payments were often incomplete
or confused;

26.
Is concerned that it is difficult to ascertain the total number of contracts concluded during the
financial year and the number of contracts in progress; insists that the system of control must be tightened
up, beginning with the adoption of minimum standards for administrative and control procedures, including
the nature and organisation of data;

Notes that contract clauses which provide for pre-financing are not standardised with regard to the

27.
provision of bank guarantees; invites the Agency to solve this problem immediately;

Notes furthermore various shortcomings in public procurement management and insists that the

28.
Agency has to comply with the regulatory requirements;

29.
Deplores the fact that delays in staff recruitment have had repercussions on the utilisation of appro-
priations for operating activities (Title III); welcomes the Agency's decision to establish a recruitment plan
and insists that similar delays be avoided in the future in order for the Agency to be fully operational.

P6_TA(2007)0124

Discharge 2005: European Aviation Safety Agency

1.
European Parliament decision of 24 April 2007 on the discharge for the implementation of the
budget of the European Aviation Safety Agency for the financial year 2005 (C6-0398/2006 —
2006/2165(DEC))

The European Parliament,

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

year 2005 (1),

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

Safety 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,

(1) OJ C 266, 31.10.2006, p. 10.
(2) OJ C 312, 19.12.2006, p. 6.

20.3.2008

EN

Official Journal of the European Union

C 74 E/251

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
Article 185 thereof,

— having regard to Regulation (EC) No 1592/2002 of the European Parliament and of the Council of
15 July 2002 on common rules in the field of civil aviation and establishing a European Aviation Safety
Agency (2), and in particular Article 49 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 Transport and Tourism (A6-0121/2007),

Grants the executive director of the European Aviation Safety Agency discharge for the implementa-

1.
tion of the Agency's budget for the financial year 2005;

2.

Sets out its observations in the resolution below;

Instructs its President to forward this decision and the resolution that forms an integral part of it to
3.
the executive director of the European Aviation Safety Agency, 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 240, 7.9.2002, p. 1. Regulation as last amended by Commission Regulation (EC) No 1701/2003 (OJ L 243,

27.9.2003, p. 5).

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

2.
European Parliament decision of 24 April 2007 on closing the accounts of the European Aviation
Safety Agency for the financial year 2005 (C6-0398/2006 — 2006/2165(DEC))

The European Parliament,

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

year 2005 (1),

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

Safety 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. 10.
(2) OJ C 312, 19.12.2006, p. 6.
(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).