A3-0106/94

Resolution on the closure of Parliament's accounts for the 1993 financial year (administrative expenditure)

The European Parliament,

-having regard to Article 79 of the Financial Regulation,

-having regard to Rule 166(3) of its Rules of Procedure,

-having regard to Articles 8 and 9 of the Internal Rules for the Implementation of the European Parliament's budget,

-having regard to the Administration's report on the implementation of the European Parliament's budget for 1993 (PE 208.245),

-having regard to the report of its Committee on Budgetary Control

(A3-0106/94),

A.whereas the Administration's report notes that the available appropriations can be broken down as follows:

*Appropriations for the

1993 financial year

including SAB No. 1/93 (ECU 4 100 000)ECU 634 100 000.00

*Appropriations carried over from 1992

. automatically

(Article 7(1)(b) of the Financial Regulation)ECU 101 482 186.75

. by request

(Article 7(1)(a) of the Financial Regulation)ECU 0

B.whereas the available appropriations were utilized as follows:

1993 appropriations

(a) commitments for the 1993 financial yearECU 624 592 677.26

(b) payments for the 1993 financial yearECU 565 549 362.13

* automatic carry-overs to 1994

(Article 7(1)(b) of the Financial Regulation)ECU 59 043 315.13

appropriations carried over from 1992:

*payments in respect of appropriations

carried over automatically from 1992ECU 94 786 886.06

* payments in respect of appropriations

carried over by request from 1992ECU 0

C.whereas the provisions of the Financial Regulation require the following cancellations:

* cancellations of 1993 appropriations

which were not committedECU 9 507 322.77

(including appropriations from the

reserves in Chapters 100 and 101)ECU 0

* cancellations of appropriations

automatically carried over from 1992

and not disbursedECU 6 695 300.69

* cancellations of appropriations

carried over from 1992 by request and

not disbursedECU 0

1.Confirms the results set out in the accounts for the 1993 financial year and requiring to be submitted to the Commission in accordance with Article 79 of the Financial Regulation to enable it to draw up the consolidated revenue and expenditure account and balance sheet, following the scrutiny undertaken by the Committee on Budgetary Control on the basis of Articles 8 and 9 of the internal rules;

2.Notes that

(a)some ECU 36.5 million, which would otherwise have been cancelled, were the subject of the 'mopping-up transfers' procedure in order to reinforce Item 2000/3; these transfers were as follows:

- No. C 9 (Committee on Budgets): ECU 5 621 780

- No. C 10 (Committee on Budgetary Control): ECU 14 546 000

- No. C 11 (Committee on Budgetary Control): ECU 3 989 000

- No. P 17 (within chapter 20): ECU 1 300 000

(b)the cancellation rate for appropriations carried forward from 1992 in accordance with the automatic carry-over procedure (Article 7(1)(b) of the Financial Regulation) is 6.6%, which represents a 50% reduction in the cancellation rate for appropriations carried over from 1991 to 1992 (over 13%);

(c)commitments remaining to be disbursed at the end of the financial year and automatically carried over to 1994 represent 9.45% of total appropriations committed (corresponding rate for 1992/1993: 17.4% of appropriations committed);

3.Notes that the rate of utilization of appropriations in the various chapters is the same as in the previous financial year with the exception of chapter 12 (allowances and expenses on entering and leaving the service and on transfer), where the rate is only 90.46%, compared with 96.91% for 1992;

4.Reaffirms the principles on which the Institution's financial management must be based, as set out in the Financial Regulation, and calls for them to be strictly applied, especially the principle of annuality of the budget; recalls the responsibility of authorizing officers with regard to the application of these principles and emphasizes that it is their responsibility to submit any requests for the carry-over of appropriations;

5.Notes that, according to the provisions of the Financial Regulation, decisions to overrule the Financial Controller's refusals to grant approval are taken by the President of Parliament as the superior authority, who therefore assumes sole political responsibility therefor even if he is recommended to seek qualified advice.

6.Notes that developments in the buildings sector during 1993 will be dealt with in the report shortly to be submitted to the Bureau by the Committee on Budgetary Control; notes also that the budgetary decisions taken in this area will be considered under the discharge procedure for this financial year;

7.Recalls that the appropriations set aside for 118 new posts entered in the 1993 establishment plan have remained in chapter 100 pending the results of the evaluation of the services ('screening') being carried out by the Administration;

8.Calls for an external audit to be conducted on the management and efficiency of data-processing projects in the European Parliament;

9. Notes the compromise reached in 1993 concerning the BUDG project, which gave rise to revenue amounting to ECU 1 327 943, and will consider this matter in the context of the 1993 discharge;

10.Instructs its President to forward this resolution to the Commission.