2. European Parliament decision of 24 April 2007 on closing the accounts for implementation of the budget for the Sixth, Seventh, Eighth and Ninth European Development Funds for the financial year 2005 (COM(2006)0429 - C6-0264/2006 - 2006/2169(DEC))
Date: 2008-03-20
Institutions: Committee on Budgetary Control, European Parliament
Subjects: European Development Fund, closing of accounts, financial year, implementation of the budget

C 74 E/176

Official Journal of the European Union

EN

20.3.2008

Tuesday 24 April 2007

2.
European Parliament decision of 24 April 2007 on closing the accounts for implementation of the
budget for the Sixth, Seventh, Eighth and Ninth European Development Funds for the financial year
2005 (COM(2006)0429 — C6-0264/2006 — 2006/2169(DEC))

The European Parliament,

— having regard to the Commission report on the follow-up to the 2004 discharge decisions

(COM(2006)0641 and its annex SEC(2006)1376),

— having regard to the financial statements and revenue and expenditure accounts for the Sixth, Seventh,
Eighth and Ninth European Development Funds for the financial year 2005 (COM(2006)0429 —
C6-0264/2006) (1),

— having regard to the report on the financial management of the Sixth, Seventh, Eighth and Ninth

European Development Funds for the year 2005 (COM(2006)0405),

— having regard to the Court of Auditors' annual report on the activities funded by the Sixth, Seventh,
Eighth and Ninth European Development Funds for the financial year 2005, together with the audited
institutions' replies (2),

— 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 (3),

— having regard to the Council's recommendations of 27 February 2007 (6061/2007 — C6-0094/2007,
6062/2007 — C6-0095/2007, 6063/2007 — C6-0096/2007, 6064/2007 — C6-0097/2007),

— having regard to Article 33 of the Internal Agreement of 20 December 1995, between the representa-
tives of the governments of the Member States meeting within the Council, on the financing and
administration of the Community aid under the Second Financial Protocol to the fourth ACP-EC Con-
vention (4),

— having regard to Article 32 of the Internal Agreement of 18 September 2000, between the representa-
tives of the governments of the Member States meeting within the Council, on the financing and
administration of Community aid under the Financial Protocol to the Partnership Agreement between
the African, Caribbean and Pacific States and the European Community and its Member States signed in
Cotonou (Benin) on 23 June 2000, and the allocation of financial assistance for the Overseas Countries
and Territories to which Part Four of the EC Treaty applies (5),

— having regard to Article 276 of the EC Treaty,

— having regard to Article 74 of the Financial Regulation of 16 June 1998 applicable to development

finance cooperation under the fourth ACP-EC Convention (6),

— having regard to Article 119 of the Financial Regulation of 27 March 2003 applicable to the Ninth

European Development Fund (7),

— having regard to Rules 70 and 71, third indent, 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 Development (A6-0115/2007),

(1) OJ C 265, 31.10.2006, p. 1.
(2) OJ C 263, 31.10.2006, p. 205.
(3) OJ C 263, 31.10.2006, p. 213.
(4) OJ L 156, 29.5.1998, p. 108.
(5) OJ L 317, 15.12.2000, p. 355.
(6) OJ L 191, 7.7.1998, p. 53.
(7) OJ L 83, 1.4.2003, p. 1.

20.3.2008

EN

Official Journal of the European Union

C 74 E/177

Notes that the final annual accounts of the Sixth, Seventh, Eighth and Ninth European Development

1.
Funds are as follows:

Tuesday 24 April 2007

Table 1 — Cumulative utilisation of EDF resources as at 31 December 2005

Situation at end of
2004

Budgetary implementation during the financial
year 2005

Situation at end of 2005

Global
amount

Implemen-
tation
rate % (1)

6th EDF

7th EDF

8th EDF

9th EDF

Global
amount

6th EDF

7th EDF

8th EDF

9th EDF

Global
amount

Implemen-
tation
rate % (1)

(million EUR)

A. Resources (2)

43 801,8

−24,6

−86,1

−275,1

1 038,9

653,2

7 414,8

10 781,6

11 315,6

14 943,0

44 455,0

B. Utilisation

1. Financial
mitments

com-

35 692,2

2. Individual legal
commitments

30 313,2

3. Payments (1)

25 918,0

C. Outstanding
payments (B1−B3)

9 774,2

81,5

69,2

59,2

22,3

D. Available balance
(A−B1)

8 109,6

18,5

−24,6

−86,1

−275,1

3 420,8

3 035,1

7 414,8

10 781,6

11 315,6

9 215,3

38 727,3

−1,3

110,5

472,0

2 070,9

2 652,1

7 377,0

10 529,0

10 247,2

4 812,1

32 965,3

21,6

235,3

854,1

1 373,7

2 484,7

7 333,7

10 084,9

8 385,2

2 598,9

28 402,7

81,1

696,7

2 930,3

6 616,4

10 324,5

87,1

74,2

63,9

23,2

0,0

0,0

0,0

5 727,7

5 727,7

12,9

Source: Court of Auditors, based on the EDF reports on financial implementation and financial statements at 31 December 2005.
(1) As a percentage of resources.
(2)

Initial allocations to the 6th, 7th, 8th and 9th EDFs, interest, sundry resources and transfers from previous EDFs.

Approves closing the accounts for the implementation of the budget for the Sixth, Seventh, Eighth and

2.
Ninth European Development Funds for the financial year 2005;

3.
Instructs its President to forward this decision to the Council, the Commission, the Court of Justice,
the Court of Auditors and the European Investment Bank, 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 implementation of the budget for the Sixth, Seventh, Eighth and Ninth
European Development Funds for the financial year 2005 (COM(2006)0429 — C6-0264/2006 —
2006/2169(DEC))

3.

The European Parliament,

— having regard to the Commission report on the follow-up to the 2004 discharge decisions

(COM(2006)0641 and its annex SEC(2006)1376),

— having regard to the financial statements and revenue and expenditure accounts for the Sixth, Seventh,
Eighth and Ninth European Development Funds for the financial year 2005 (COM(2006)0429 —
C6-0264/2006) (1),

— having regard to the report on the financial management of the Sixth, Seventh, Eighth and Ninth

European Development Funds for the year 2005 (COM(2006)0405),

— having regard to the Court of Auditors' annual report on the activities funded by the Sixth, Seventh,
Eighth and Ninth European Development Funds for the financial year 2005, together with the audited
institutions' replies (2),

(1) OJ C 265, 31.10.2006, p. 1.
(2) OJ C 263, 31.10.2006, p. 205.