2. European Parliament decision of 24 April 2007 on closing the accounts of the European Centre for the Development of Vocational Training for the financial year 2005 (C6-0386/2006 - 2006/2153(DEC))
Date: 2008-03-20
Institutions: Committee on Budgetary Control, European Parliament
Subjects: Cedefop, closing of accounts, financial year, implementation of the budget

C 74 E/184

Official Journal of the European Union

EN

20.3.2008

Tuesday 24 April 2007

— having regard to Council Regulation (EEC) No 337/75 of 10 February 1975 establishing a European

Centre for the Development of Vocational Training (1), and in particular Article 12a 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 (2), 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 (A6-0097/2007),

Grants to the director of the European Centre for the Development of Vocational Training discharge

1.
for the implementation of the Centre's budget for the financial year 2005;

2.

Sets out its observations in the resolution below;

3.
Instructs its President to forward this decision and the resolution that forms an integral part of it to
the director of the European Centre for the Development of Vocational Training, the Council, the Commis-
sion and the Court of Auditors, and to arrange for their publication in the Official Journal of the European
Union (L series).

(1) OJ L 39, 13.2.1975, p. 1. Regulation as last amended by Regulation (EC) No 2051/2004 (OJ L 355, 1.12.2004, p. 1).
(2) OJ L 357, 31.12.2002, p. 72.

2.
European Parliament decision of 24 April 2007 on closing the accounts of the European Centre for
the financial year 2005 (C6-0386/2006 —
the Development of Vocational Training for

2006/2153(DEC))

The European Parliament,

— having regard to the final annual accounts of the European Centre for the Development of Vocational

Training for the financial year 2005 (1),

— having regard to the Court of Auditors' report on the final annual accounts of the European Centre for
together with the Centre's

the Development of Vocational Training for the financial year 2005,
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 337/75 of 10 February 1975 establishing a European

Centre for the Development of Vocational Training (4), and in particular Article 12a thereof,

(1) OJ C 266, 31.10.2006, p. 28.
(2) OJ C 312, 19.12.2006, p. 60.
(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 39, 13.2.1975, p. 1. Regulation as last amended by Regulation (EC) No 2051/2004 (OJ L 355, 1.12.2004, p. 1).

20.3.2008

EN

Official Journal of the European Union

C 74 E/185

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 (A6-0097/2007),

Notes that the final annual accounts of the European Centre for the Development of Vocational

1.
Training for the financial years 2004 and 2005 are as follows:

Revenue and expenditure account for the financial years 2004 and 2005

(in 1 000 EUR)

2005

2004

16 418

13 700

573

36

724

42

Total revenue (a)

17 027

14 466

Revenue

Commission subsidies

Assigned revenue

Miscellaneous revenue

Budgetary expenditure for the financial year

Staff — Title I of the budget
— Payments
— Appropriations carried over

Administration — Title II of the budget
— Payments
— Appropriations carried over

Operating activities — Title III of the budget (except for assigned revenue)
— Payments against payment appropriations for the financial year
— Payments against outstanding commitments at 31.12.2003
— Appropriations carried over

Assigned revenue (Phare and third countries)
— Payments
— Appropriations carried over

Total expenditure (b)

Outturn for the financial year (a−b)

Balance carried over from the previous financial year
N-1 appropriations carried over and cancelled (Title I and II non-differentiated)

Cancelled appropriation carried over from assigned revenue (non-differentiated
appropriation Title III)
Neutralisation of N-1 carry-over for Title III connected with changeover to dif-
ferentiated appropriations

Sums for re-use from the previous financial year not used

Refunds to the Commission

Exchange-rate differences

Source: Information supplied by the Centre — This table summarises the data provided by the Centre.

Balance for the financial year

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

8 862

213

865

334

2 466
2 119

68

505

15 433

1 594

375
111

93

1

2 173

8 579

466

768

542

2 508
2 702

415

309

16 289

−1 823

−993
56

3 138

1

0

−4

375

C 74 E/186

Official Journal of the European Union

EN

20.3.2008

Tuesday 24 April 2007

Approves closing the accounts of the European Centre for the Development of Vocational Training for

2.
the financial year 2005;

Instructs its President to forward this decision to the director of the European Centre for the Devel-
3.
opment of Vocational Training, 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 the
Development of Vocational Training for the financial year 2005 (C6-0386/2006 — 2006/2153(DEC))

3.

The European Parliament,

— having regard to the final annual accounts of the European Centre for the Development of Vocational

Training for the financial year 2005 (1),

— having regard to the Court of Auditors' report on the final annual accounts of the European Centre for
together with the Centre's

the Development of Vocational Training for the financial year 2005,
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 337/75 of 10 February 1975 establishing a European

Centre for the Development of Vocational Training (4), and in particular Article 12a thereof,

— having regard to the 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

on Employment and Social Affairs (A6-0097/2007),

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 the underlying transactions, subject to
the reservation, were legal and regular,

(1) OJ C 266, 31.10.2006, p. 28.
(2) OJ C 312, 19.12.2006, p. 60.
(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 39, 13.2.1975, p. 1. Regulation as last amended by Regulation (EC) No 2051/2004 (OJ L 355, 1.12.2004, p. 1).
(5) OJ L 357, 31.12.2002, p. 72.