A3-0256/93

Resolution on the Commission report on action taken in response to the observations contained in the resolution accompanying the decision giving discharge in respect of the general budget of the European Communities for the 1990 financial year

The European Parliament,

-having regard to the Commission report on action taken in response to the observations contained in the resolution accompanying the decision giving discharge in respect of the general budget of the European Communities for the 1990 financial year (SEC(93)0388 - Annex),

-having regard to the report of the Committee on Budgetary Control (A3-0256/93),

1.Recalls that it postponed discharge in respect of financial year 1990 on account of persistent problems in relation to budgetary discipline, management of own resources and financial control;

2.Will continue to insist, in the context of negotiations on a new inter-institutional agreement, on the need for measures to restore and guarantee the Community's financial autonomy and to strengthen budgetary discipline;

Inter-institutional matters

3.Notes that new arrangements have been agreed between the Court of Auditors and the Commission concerning access to the latter's computerised accounting system (SINCOM); instructs its Committee on Budgetary Control, in the framework of the 1992 discharge procedure, to assess whether these arrangements ensure sufficient transparency of Commission financial management;

4.Stresses, in the light of discussions now taking place on possible future EIB contributions to the proposed loan guarantee fund under the EC budget, the importance of laying down satisfactory procedures for auditing relevant Bank activities; calls upon the Court of Auditors to let Parliament know in due course if it finds the arrangements recently agreed in this connection to be unsatisfactory;

Financial control

5.Recalls that Parliament postponed the 1990 discharge partly on account of persistent problems in relation to financial control;

6.Is not convinced that the Financial Controller has respected the understanding reflected in paragraph 3 of the discharge decision, to the effect that ex-post approvals would be the exception and would be limited to unavoidable cases;

7.Calls upon the Financial Controller to reply fully by 17 November 1993 to the questions put in the report of the Committee on Budgetary Control on the subject of ex-post requests for approval;

8.Also asks the Financial Controller to present a report to the Committee on Budgetary Control by 17 December 1993 explaining what criteria of sound financial management led him to approve proposals in the tobacco sector in the period leading up to the management changes in that area;

9.Asks the Commission to communicate to the Committee on Budgetary Control the decision appointing the Financial Controller;

10.Reiterates its request that the independence of the Financial Controller be reflected in a procedure whereby he or she is solely responsible for replying to observations by the Court of Auditors which relate specifically to matters of financial control;

Other issues

11.Asks the Commission to provide details of the action taken to ensure adequate mobility of authorizing officers;

12.Asks the Court of Auditors to monitor whether the computerized database being developed by the Commission yields satisfactory results in terms of follow-up to comments by supervisory bodies;

13.Asks the Commission to undertake analyses of the cost-effectiveness of its campaigns to eradicate outbreaks of livestock disease both before and after the event, and to forward them to Parliament;

14.Calls upon the Commission, for all major sectors of Community financing where this has not already been done, to present proposals laying down minimum levels of checks and stipulating that the nature and targeting of such controls be determined in the light of risk-analysis;

15.Asks the Commission to make its tables on the use of appropriations earmarked for the fight against fraud more transparent by relating utilisation to the budgetary appropriations before transfers and by showing the implementation of amounts carried over;

16.Reiterates its request that the Commission's annual activity reports provide greater detail concerning the allocation of funds available in the operating part of the budget; instructs its Committee on Budgetary Control to engage in dialogue aimed at agreement with the Commission on the actions needed to achieve greater transparency in this respect;

17.Instructs its Committee on Budgetary Control to devote particular attention in the forthcoming discharge procedure to the Commission's procedures for ensuring value for the taxpayer's money;

18.Asks the Commission to report by 17 November 1993 on the situation of negotiations with the Irish authorities concerning ownership of the site on which the new building of the European Foundation for Improvement of Living and Working Conditions is located;

19.Instructs its President to forward this resolution to the Commission, the Council and the Court of Auditors.