No L 162/54 Official Journal of the European Communities 19. 6. 97 EUROPEAN PARLIAMENT DECISION of 24 April 1997 giving discharge to the Administrative Board of the European Foundation for the Improvement of Living and Working Conditions in respect of the implementation of its budget for the 1995 financial year (97/388/EC) THE EUROPEAN PARLIAMENT, Having regard to the Treaty establishing the European Community, and in particular Article 206 thereof, Having regard to the statement of accounts of the European Foundation for the Improvement of Living and Working Conditions and the report of the Court of Auditors on this subject (C4-0051/97), Having regard to the Council recommendation of 17 April 1997 (C4-0178/97), Having regard to the report of the Committee on Budgetary Control (A4-0139/97), Whereas the Court of Auditors finds that the financial statements for the financial year ended 31 December 1995 are reliable and the underlying transactions are, as a whole, legal and regular, . Notes the following figures for the accounts of the European Foundation for the Improvement of Living and Working Conditions: 1995 Financial Year (ECU) 1995 1994 Revenue 10 347 133,77 11 459 602,98 1. Subsidy from the Commission 10 143 647,54 11 240 000,00 2. Bank interest 148 464,45 134 337,39 3. Other 55021,78 85 265,59 Expenditure 1. Final budget appropriations 12 540 000,00 11 610 000,00 2. Commitments 12 350 066,17 10 362 419,42 3. Unused appropriations 189 933,83 1 247 580,58 4. Payments 9338 128,08 8 301 557,70 5. Carry-overs from 1994 2060 861,72 2 855441,01 6. Payments against appropriations carried 1913 588,47 2550 137,42 over 7. Appropriations  carried over  and 147 273,25 305 303,59 cancelled (5-6) 8. Carry-overs to 1996 30119538,09 2060 861,72 9. Cancellations (1-4-8) 189 933,83 1 247 580,58 Recommends yet again the appointment of a part-time financial controller for the Centre, possibly on a shared basis with other appropriate agencies, working under the Commission’s financial controller, as a means of reducing the excessive recourse to imprest accounts; . In the absence of a local financial controller in the Foundation and in order to accelerate cumbersome procedures, asks the Commission to introduce a system whereby financial proposals can be submitted by the Foundation to the Commission’s financial control service for examination and approval by electronic means; . Accepts that the Foundation’s practice of making transfers between titles of its own budget is not in contravention of its own financial regulation, but emphasizes that such transfers are in principle undesirable; proposes therefore the following guidelines: