Opinion No 8/2007 on a proposal for a Commission Regulation (EC, Euratom) amending Commission Regulation (EC, Euratom) No 2343/2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities
Date: 2007-12-06
Institutions: European Court of Auditors
Subjects: financial management, financial regulation, general budget (EU), implementation of the budget

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I

(Resolutions, recommendations and opinions)

OPINIONS

COURT OF AUDITORS

OPINION No 8/2007

on a proposal for a Commission Regulation (EC, Euratom) amending Commission Regulation
(EC, Euratom) No 2343/2002 on the framework Financial Regulation for the bodies referred to in
Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation
applicable to the general budget of the European Communities

(presented pursuant to Article 248(4), second subparagraph, EC)

(2008/C 23/01)

THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Commission Regulation (EC, Euratom)
No 2343/2002 of 23 December 2002 on the framework Finan-
cial Regulation for the bodies referred to in Article 185 of Coun-
cil Regulation (EC, Euratom) No 1605/2002 on the Financial
Regulation applicable to the general budget of the European
Communities (1),

regard

Having
Euratom)
to Council Regulation
No 1995/2006 of 13 December 2006 amending Council Regu-
lation (EC, Euratom) No 1605/2002 on the Financial Regulation
applicable to the general budget of the European Communities (2),

(EC,

Having regard to the draft Commission Regulation (EC, Euratom)
amending Commission Regulation (EC, Euratom) No 2343/2002
on the framework Financial Regulation for the bodies referred to
in Article 185 of Council Regulation (EC,
Euratom)
No 1605/2002 on the Financial Regulation applicable to the gen-
eral budget of the European Communities (3),

(1) OJ L 357, 31.12.2002, p. 72.
(2) OJ L 390, 30.12.2006.
(3) SEC(2007) 1013 final — 2007/0151 (CNS).

Having regard to Opinion No 4/2006 of the Court of Auditors on
the draft Council Regulation amending Regulation (EC, Euratom)
No 1605/2002 of 25 June 2002 on the Financial Regulation
applicable to the general budget of the European Communities (4),

Having regard to the request for an opinion on this draft Regula-
tion sent by the Commission to the Court of Auditors on
20 July 2007,

HAS ADOPTED THE FOLLOWING OPINION:

1. The purpose of the draft Regulation is to adapt the frame-
work Financial Regulation of the bodies referred to in
Article 185 of Council Regulation (EC,
Euratom)
No 1605/2002 on the Financial Regulation applicable to the
general budget of the European Communities (hereinafter the
general Financial Regulation) in keeping with the most recent
amendments made to the general Financial Regulation by
Council Regulation (EC, Euratom) No 1995/2006 of
13 December 2006.

2. The Court has no comment to make on the Commission’s

proposal.

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

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This Opinion was adopted by the Court of Auditors in Luxembourg at its meeting of
6 December 2007.

For the Court of Auditors
Hubert WEBER
President