No L 148/54 Official Journal of the European Communities 21. 6. 96 EUROPEAN PARLIAMENT DECISION of 17 April 1996 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 1994 financial year (96/379/EQ) THE EUROPEAN PARLIAMENT, — Having regard to the EC Treaty, 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 (C4-0565/95)("), — Having regard to the Council recommendation of 11 March 1996 (C4-0197/96), — Having regard to the report of the Committee on Budgetary Control (A4-0082/96), 1. Notes the following figures for the accounts of the European Foundation for the Improvement of Living and Working Conditions: 4. Asks the Foundation to review its policy on holding large cash balances, and in future to draw down its subsidy from the Commission in a manner more closely related to its actual need to 1994 Financial year (ECU) 1994 1993 Revenue 1. Subsidy from the Commission 2. Bank Interest 3. Other Expenditure . Final budget appropriations . Commitments . Unused appropriations . Payments . Carry-overs from 1993 . Payments against appropriations carried over . Appropriations carried over and cancelled (5 - 6) . Carry-overs to 1995 . Cancellations (1 —4—8) W oo NN AW N~ 11 459 602,98 11 240 000,00 134 337,39 85 265,59 11 610 000,00 10 362 419,42 1 247 580,58 8 301 557,70 2855 441,01 2550137,42 305 303,59 2060 861,72 1 247 580,58 11 564 999,71 11 240 000,00 238 986,94 86 012,77 11 500 000,00 11 200 943,17 299 056,83 8 345 502,16 1 900 858,40 1 697 642,18 203 216,22 2855 441,01 299 056,83 Recommends again the appointment of a part-time financial controller for the Centre, working under the Commission’s financial controller, as a means of reducing the excessive recourse to imprest accounts; suggests that this reform be introduced across the board as part of a general review of the financial regulations applying to all the external agencies of the European Union; Calls on the Management Board of the Foundation to respect the terms of the its financial regulation in respect of transfers of appropriations; carry out expenditure; () OJ No C 354, 30. 12. 1995, p. 8.