Framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 # European Parliament legislative resolution of 10 April 2008 on 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 general budget of the European Communities (SEC(2007)1013 — C6-0417/2007 — 2007/0151(CNS))
Date: 2008-04-10
Institutions: Committee on Budgets, European Parliament, Provisional data
Subjects: Community body, financial regulation, general budget (EU), implementation of the budget, management accounting, public contract








CE2009247EN.01006701.xml










15.10.2009   


EN


Official Journal of the European Union


CE 247/67





Thursday 10 April 2008Framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 *
P6_TA(2008)0112
European Parliament legislative resolution of 10 April 2008 on 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 general budget of the European Communities (SEC(2007)1013 — C6-0417/2007 — 2007/0151(CNS))
2009/C 247 E/15
(Consultation procedure)

The European Parliament,
having regard to the draft Commission regulation (SEC(2007)1013),
having been consulted by the Commission by letter of 20 July 2007 (C6-0417/2007),
having regard to Rule 51 of its Rules of Procedure,
having regard to the report of the Committee on Budgets and the opinion of the Committee on Budgetary Control (A6-0069/2008),






1.


Approves the draft Commission regulation as amended;










2.


Calls on the Commission to alter its draft regulation accordingly;










3.


Asks to be consulted again if the Commission should intend to depart from the text approved by Parliament;










4.


Instructs its President to forward its position to the Council and the Commission.










TEXT PROPOSED BY THE COMMISSION


AMENDMENTS BY PARLIAMENT




Amendment 1





RECITAL 3A (new)





 










(3a)





In view of the difference in deadlines between the European Parliament's discharge decision in respect of the general budget, which is 15 May of year n+2, and its discharge decision in respect of the agencies, which is 30 April of year n+2, all actors involved should try to avoid difficulties in practice and strive for a harmonisation of the legal bases in the future.









Amendment 2





ARTICLE 1, POINT –1 (new)


Article 2, point 1 (Regulation (EC, Euratom) No 2343/2002)





 










(–1)





In Article 2, point 1 is replaced by the following:








1.




‘Community body’ shall mean any body referred to in Article 185(1) of the general Financial Regulation.


Community bodies which actually receive contributions charged to the budget as referred to in Article 185(1) of the general Financial Regulation shall mean any Community bodies receiving direct grants from the budget and any other Community bodies receiving contributions from the budget;













Amendment 3





ARTICLE 1, POINT 3, POINT (CA) (new)


Article 10, paragraph 7 (Regulation (EC, Euratom) No 2343/2002)





 










(ca)





Paragraph 7 is replaced by the following:


7.   The appropriations available at 31 December arising from the assigned revenue referred to in Article 19 shall be carried over automatically.


The appropriations available corresponding to assigned revenue carried over must be used first. By 1 June of the following year at the latest, the Community body shall inform the Commission on the implementation of the assigned revenue carried over. The Commission shall send a summary report on the usage of the assigned revenue of all Community bodies to the budgetary authority by 15 July of the following year at the latest.










Amendment 5





ARTICLE 1, POINT 7


Article 23, paragraph 4 (Regulation (EC, Euratom) No 2343/2002)











4.


The Director shall inform the management board as soon as possible of all transfers made.












4.


The Director shall inform the management board as soon as possible of all transfers made. 
The Director shall inform the budgetary authority of all transfers carried out under paragraph 2
.








Amendment 6





ARTICLE 1, POINT 9, POINT (A)


Article 26, paragraph 2 (Regulation (EC, Euratom) No 2343/2002)











2.


A summary of the budget and amending budgets, as finally adopted, shall be published in the Official Journal of the European Union within three months of their adoption.












2.


A summary of the budget and amending budgets, as finally adopted, shall be published in the Official Journal of the European Union within three months of their adoption. 
This summary shall indicate revenue and expenditure, the changes in relation to the year before, the five main expenditure headings for the administrative and the operational budget, the five main revenue headings, the establishment plan with permanent and temporary staff, as well as an overview of the number of contract staff and national experts and the changes in relation to the previous year.










Amendment 7





ARTICLE 1, POINT 9, POINT (B)


Article 26, paragraph 3 (Regulation (EC, Euratom) No 2343/2002)











3.


The budget and amending budgets, as finally adopted, shall be transmitted for information to the budgetary authority, the Court of Auditors and the Commission, and shall be published on the website of the Community body concerned within two months of their adoption.












3.


The budget and amending budgets, as finally adopted, 
including the establishment plan (with permanent and temporary staff, as well as an overview on the number of contract staff and national experts)
, shall be transmitted for information to the budgetary authority, the Court of Auditors and the Commission, and shall be published on the website of the Community body concerned within two months of their adoption.








Amendment 8





ARTICLE 1, POINT 9, POINT (B)


Article 26, paragraph 4 (Regulation (EC, Euratom) No 2343/2002)











4.


The Community body shall make available, 
in an appropriate manner
, information on the beneficiaries of funds deriving from its budget. This information shall be made available with due observance of the requirements of confidentiality and security, in particular the protection of personal data laid down in Regulation (EC) No 45/2001 of the European Parliament and of the Council.












4.


The Community body shall make available 
on its Internet site
 information on the beneficiaries of funds deriving from its budget. 
The published information shall be easily accessible to third parties, transparent and comprehensive (publication in full).
 This information shall be made available with due observance of the requirements of confidentiality and security, in particular the protection of personal data laid down in Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data. Where the information is not published in full, data on beneficiaries shall be made available in an appropriate manner to the European Parliament's Committee on Budgetary Control. Information on funds received shall be published in anonymous form, stating the reasons for confidentiality and the unit responsible for the decision on confidentiality, in accordance with the first two sentences of this paragraph.










Amendment 9





ARTICLE 1, POINT 9A (new)


Article 27, paragraph 3, point (ba) (new) (Regulation (EC, Euratom) No 2343/2002)





 










(9a)





In Article 27(3), the following point (ba) is inserted:









(ba)






detailed documentation on assigned revenue, in particular an estimate of the operating surplus from the year n-1 in order to complete the information already available concerning the surplus of n-2;














Amendment 10





ARTICLE 1, POINT 9B (new)


Article 27, paragraph 3, point (da) (new) (Regulation (EC, Euratom) No 2343/2002)





 










(9b)





In Article 27(3), the following point (da) is added:









(da)






an estimate of the balance of the outturn account within the meaning of Article 81 from the year n-1.














Amendment 11





ARTICLE 1, POINT 9C (new)


Article 27, paragraph 3a (new) (Regulation (EC, Euratom) No 2343/2002)





 










(9c)





In Article 27, the following paragraph 3a is inserted:



3a.
   
The Community body shall also send to the Commission and the budgetary authority by 31 March each year at the latest:










(a)






its draft work programme,














(b)






its updated multi-annual staff policy plan, established in line with the guidelines set by the Commission,














(c)






information on the number of officials, temporary and contract staff and national experts for the year n-1 and n as well as an estimate for the year n+1,














(d)






information on contributions in kind granted by the host Member State to the Community body.














Amendment 12





ARTICLE 1, POINT 9D (new)


Article 27, paragraph 5 (Regulation (EC, Euratom) No 2343/2002)





 










(9d)





In Article 27, paragraph 5 is replaced by the following:


5.   The budgetary authority shall adopt the establishment plan of the Community body and any subsequent amendment thereto in accordance with Article 32(1). The approved establishment plan shall be published in an annex to Section III — Commission — of the general budget of the European Union together with an estimate of the number of contract staff planned and provisionally budgeted for the financial year concerned.










Amendment 13





ARTICLE 1, POINT 9E (new)


Article 31, point 1 (b) (Regulation (EC, Euratom) No 2343/2002)





 










(9e)





In Article 31, point 1(b) is replaced by the following:








(b)




the estimated revenue for the preceding financial year and the revenue for year n-2, including assigned revenue;














Amendment 15





ARTICLE 1, POINT 15


Article 40, paragraph 1, subparagraph 1 (Regulation (EC, Euratom) No 2343/2002)











1.


The authorising officer shall report to the management board on the performance of his duties in the form of an annual activity report, together with financial and management information confirming that the information contained in the report presents a true and fair view except as otherwise specified in any reservations related to defined areas of revenue and expenditure.












1.


The authorising officer shall report to the management board on the performance of his duties in the form of an annual activity report, together with financial and management information confirming 
in a declaration of assurance
 that the information contained in the report presents a true and fair view except as otherwise specified in any reservations related to defined areas of revenue and expenditure.








Amendment 16





ARTICLE 1, POINT 15A (new)


Article 40, paragraph 2 (Regulation (EC, Euratom) No 2343/2002)





 










(15a)





In Article 40, paragraph 2 is replaced by the following:


2.   By no later than 15 June each year, the management board shall send the budgetary authority and the Court of Auditors an analysis and an assessment of the authorising officer's annual report on the previous financial year, including his declaration of assurance. This analysis and assessment shall be included in the annual report of the Community body, in accordance with the provisions of the constituent instrument.










Amendment 17





ARTICLE 1, POINT 16


Article 43, paragraph 2a, subparagraph 1 (Regulation (EC, Euratom) No 2343/2002)











2a.


Before the adoption of the accounts by the 
Director
, the accounting officer shall sign them off, thereby certifying that he has a reasonable assurance that the accounts present a true and fair view of the financial situation of the Community body.












2a.


Before the adoption of the accounts by the 
management board
, the accounting officer shall sign them off, thereby certifying that he has a reasonable assurance that the accounts present a true and fair view of the financial situation of the Community body.








Amendment 18





ARTICLE 1, POINT 19


Article 47, paragraph 4 (Regulation (EC, Euratom) No 2343/2002)











4.


The specialised financial irregularities panel set up by the Commission in accordance with Article 66(4) of the general Financial Regulation, shall exercise the same powers in respect of the Community body as it does in respect of Commission departments, 
unless the management board decides to set up a functionally independent panel, or to participate in a joint panel established by several Community bodies.














4.


The specialised financial irregularities panel set up by the Commission in accordance with Article 66(4) of the general Financial Regulation shall exercise the same powers in respect of the Community body as it does in respect of Commission departments.








 




For cases concerning agencies the panel shall foresee one seat for a representative of the agencies.






On the basis of the opinion of this panel, the Director shall decide whether to initiate disciplinary proceedings or proceedings for the payment of compensation. If the panel detects systemic problems, it shall send a report with recommendations to the authorising officer and to the Commission's internal auditor. If the opinion implicates the Director, the panel shall send it to the management board and the Commission's internal auditor.


On the basis of the opinion of this panel, the Director shall decide whether to initiate disciplinary proceedings or proceedings for the payment of compensation. If the panel detects systemic problems, it shall send a report with recommendations to the authorising officer and to the Commission's internal auditor. If the opinion implicates the Director, the panel shall send it to the management board and the Commission's internal auditor.




 




The director's indications on these cases and the explanation of his follow-up decisions shall be included in the annual activity report of the director
.




Amendment 19





ARTICLE 1, POINT 22


Article 58a, paragraph 1 (Regulation (EC, Euratom) No 2343/2002)





The accounting officer shall keep a list of amounts due to be recovered, in which Community entitlements are grouped according to the date of issue of the recovery order. The list shall be added to the Community body's report on budgetary and financial management.


The accounting officer shall keep a list of amounts due to be recovered, in which Community entitlements are grouped according to the date of issue of the recovery order. The list shall be added to the Community body's report on budgetary and financial management. 
It shall specify also the waived or partially waived recovery orders.






Amendment 20





ARTICLE 1, POINT 23


Article 59, point (b) (Regulation (EC, Euratom) No 2343/2002)











(b)


Where fees and charges are entirely determined by legislation or decisions of the management board, the authorising officer may abstain from issuing recovery orders and directly draw up debit notes after having established the amount receivable. In this case all details of the Community body's entitlement shall be registered.












(b)


Where fees and charges are entirely determined by legislation or decisions of the management board, the authorising officer may abstain from issuing recovery orders and directly draw up debit notes after having established the amount receivable. In this case all details of the Community body's entitlement shall be registered. 
The accounting officer shall keep a list of the debit notes. The list shall be added to the Community body's report on budgetary and financial management. It shall specify also the waived or partially waived debit notes.










Amendment 21





ARTICLE 1, POINT 25A (new)


Article 69 (Regulation (EC, Euratom) No 2343/2002)





 










(25a)





Article 69 is replaced by the following:


Article 69



The validation, authorisation and payment of expenditure must be carried out within the time limits specified in, and in accordance with the provisions of, the general Financial Regulation and the detailed rules for its implementation. In the case of IT-based payment systems, the accounting officer shall validate the security and reliability of such systems.










Amendment 22





ARTICLE 1, POINT 28


Article 74a (Regulation (EC, Euratom) No 2343/2002)





Article 265a of the Regulation (EC, Euratom) No 2342/2002 shall apply mutatis mutandis for the selection of experts. Such experts shall be paid on the basis of a fixed amount, for assisting the Community body, in particular in evaluating proposals and grant applications or tenders for procurement, and for providing technical assistance in the follow-up to, and final evaluation of projects. The Community body may use the lists drawn up by the Commission or other Community bodies.


Article 265a of Regulation (EC, Euratom) No 2342/2002 shall apply mutatis mutandis for the selection of experts. Such experts shall be paid on the basis of a fixed amount, for assisting the Community body, in particular in evaluating proposals and grant applications or tenders for procurement, and for providing technical assistance in the follow-up to, and final evaluation of projects. The Community body may use the lists drawn up by the Commission or other Community bodies. 
A list with the names of the experts who cooperated with the Community body during the financial year in question and the remuneration received by these experts shall be attached to the Community body's report on budgetary and financial management to the budgetary authority, taking due account of the protection of personal data.






Amendment 23





ARTICLE 1, POINT 30


Article 82, paragraph 1 (Regulation (EC, Euratom) No 2343/2002)





The accounting officer shall send to the Commission's accounting officer and the Court of Auditors by no later than 1 March of the following year its provisional accounts, together with the report on budgetary and financial management during the year, referred to in Article 76 of this Regulation, so that the Commission's accounting officer can consolidate the accounts as provided for in Article 128 of the general Financial Regulation.


The accounting officer shall send to the Commission's accounting officer and the Court of Auditors by no later than 1 March of the following year its provisional accounts, together with the report on budgetary and financial management during the year, referred to in Article 76 of this Regulation, so that the Commission's accounting officer can consolidate the accounts as provided for in Article 128 of the general Financial Regulation. 
The Commission's accounting officer shall provide the budgetary authority with a report on the consolidation of accounts of all agencies.






Amendment 24





ARTICLE 1, POINT 30


Article 82, paragraph 2 (Regulation (EC, Euratom) No 2343/2002)





The accounting officer shall also send the report on budgetary and financial management to the European Parliament and the Council by 31 March of the following year at the latest.


The accounting officer shall also send the report on budgetary and financial management 
with his declaration of assurance
 to the European Parliament and the Council by 31 March of the following year at the latest.




Amendment 25





ARTICLE 1, POINT 30


Article 83, paragraph 2 (Regulation (EC, Euratom) No 2343/2002)











2.


On receiving the Court of Auditors’ observations on the provisional accounts of the Community body, the Director shall draw up the final accounts of the Community body in accordance with Article 43, under his own responsibility, 
and send them to
 the management board, 
which shall give an opinion on these accounts
.












2.


On receiving the Court of Auditors’ observations on the provisional accounts of the Community body, the Director shall draw up the final accounts of the Community body in accordance with Article 43, under his own responsibility. 
The final accounts shall be approved by
 the management board.








Amendment 26





ARTICLE 1, POINT 30


Article 83, paragraph 3 (Regulation (EC, Euratom) No 2343/2002)











3.


The Director shall send the final accounts, 
together with the opinion of
 the management board, to the Commission's accounting officer, the Court of Auditors, the European Parliament and the Council, by 1 July of the following year at the latest.












3.


The Director shall send the final accounts, 
as approved by
 the management board, to the Commission's accounting officer, the Court of Auditors, the European Parliament and the Council, by 1 July of the following year at the latest.








Amendment 27





ARTICLE 1, POINT 30A (new)


Article 94, paragraph 1 (Regulation (EC, Euratom) No 2343/2002





 










(30a)





In Article 94, paragraph 17.30 1 is replaced by the following:


1.   The European Parliament, upon a recommendation from the Council, shall, before 30 April of year n+2, give a discharge to the director in respect of the implementation of the budget for year n; the director shall inform the management board of the observations of the European Parliament contained in the resolution accompanying the discharge decision.










Amendment 28





ARTICLE 1, POINT 30B (new)


Article 94, paragraph 3 (Regulation (EC, Euratom) No 2343/2002)





 










(30b)





In Article 94, paragraph 3 is replaced by the following:


3.   If the European Parliament postpones the decision giving a discharge, the director , in cooperation with the management board, shall make every effort to take measures, as soon as possible, to remove or facilitate removal of the obstacles to that decision.









Amendment 29





ARTICLE 1, POINT 31A (new)


Article 98a (new) (Regulation (EC, Euratom) No 2343/2002)





 










(31a)





The following Article 98a is inserted:


Article 98a



Two years before the expiry of a financial perspective or multi-annual financial framework, the Commission shall provide the European Parliament and the Council with an opinion concerning the functioning and the necessity of each agency.










Amendment 30





ARTICLE 1, POINT 32


Article 99 (Regulation (EC, Euratom) No 2343/2002)











(32)




In
 Article 99, 
the following sentence is added: ‘The director shall transmit these rules to the Commission for information.’;














(32)


Article 99 
is replaced by the following:




Article 99



The management board shall, as far as is necessary and in agreement with the Commission, adopt detailed rules for implementing the financial regulation of the Community body, on a proposal from its director.