Decision 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 1997 financial year
1. 10. 1999 EN Official Journal of the European Communities C 279/139 Tuesday 4 May 1999 A. whereas the Court of Auditors concludes that the financial statements of the ECSC at 31 December 1997 give an accurate picture of the assets, of the financial situation and of the results of its operations for the financial year ending on the same date, B. whereas the Court of Auditors states that the legality and regularity of the transactions, on the whole, are adequately guaranteed and proposes a positive statement of assurance, C. whereas in the run up to the expiry of the Treaty of Paris in the year 2002 as the activities of the ECSC are steadily being wound down, its solvency ratio reached 28,3 % at the end of 1997, a step closer to its stated target of 100% in 2002, partly due to an increase in the Guarantee Fund and a decrease in the volume of outstanding loans, D. whereas preparations are under way to ensure that upon expiry of the Treaty in 2002, the revenue from outstanding reserves will be used for a research fund for sectors related to the coal and steel industries, 1. Notes the comments of the Court of Auditors and the reply of the Commission and is pleased that the report of the former contains no criticism and that a positive statement of assurance has been proposed; 2. Observes that as the ECSC approaches its 50 year milestone of 2002, the Commission continues to manage it in a financially prudent manner, retains experienced staff and devotes adequate resources to ensure that quality control is maintained until the end; 3. Notes the statement of the Court of Auditors that the solvency ratio of the ECSC should be monitored up to and beyond the expiry date of the Treaty of Paris, thereby ensuring that remaining borrowings can be serviced; 4. Understands that the strategy for disposing of ECSC buildings around the world is being implemented, with the completion of the transfer of the Washington building in 1997 and calls for the transfer of buildings in Canberra, Lisbon, Windhoek and Milan to be concluded shortly; 5. Considers that issues which were of concern in past years such as lending to Eurotunnel, ECSC finance to the Danish ‘Great Belt’, compliance with conditions laid down for interest-rate subsidies aimed at job creation and the effectiveness of reporting and monitoring arrangements connected with global loans, have been addressed in the interim period. (f) A4-0163/99 I. Decision 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 1997 financial year The European Parliament, − having regard to the EC Treaty and in particular Article 206 thereof, − having regard to the report of the Court of Auditors on the financial statements and management of the European Foundation for the Improvement of Living and Working Conditions (Dublin Foundation) for the financial year 1997, and the Foundation’s reply thereto (C4-0054/99) (1), − having regard to the Council Recommendation of 11 February 1999 (5913/99 − C4-0149/99), − having regard to the report of the Committee on Budgetary Control (A4-0163/99), A. whereas the Court of Auditors finds that the financial statements for the financial year ended 31 December 1997 are reliable and the underlying transactions are, as a whole, legal and regular, (1) OJ C 406, 28. 12. 1998, p. 12. C 279/140 EN Official Journal of the European Communities 1. 10. 1999 Tuesday 4 May 1999 Notes the following figures for the accounts of the European Foundation for the Improvement of 1. Living and Working Conditions: 1997 FINANCIAL YEAR (ECU thousands) (a) Revenue 1. Subsidy from the Commission 2. Miscellaneous revenue 3. Revenue from services rendered against payment (b) Expenditure Staff Expenditure 1. Payments for the year 2. Appropriations carried over Administrative Expenditure 1. Payments for the year 2. Appropriations carried over Operating Expenditure 1. Payments for the year 2. Appropriations carried over Balance for the year Outturn for the year (a) – (b) Appropriations carried over from the previous year which lapse Exchange differences for the year 13 646 13 451 146 49 13 833 6 617 7 898 145 2 954 3 212 –24 –187 159 4 Acknowledges the positive steps taken by the Foundation to resolve remaining technical problems 2. affecting the separation of duties between the authorising officer and the accounting officer and the implementation of a new decentralised financial system; 3. Welcomes the adoption of a Memorandum of Understanding in order to establish structured cooperation between the management boards of the Foundation for the Improvement of Working and Living Conditions and the European Agency for Health and Safety; 4. Encourages efforts made by the Foundation to improve day-to-day management of imprest accounts by the establishment of clear definitions, the application of strict guidelines to reduce mission expenses and improvements in procedures for establishing the annual budget as regards study contracts; 5. Gives 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 1997 financial year, on the basis of the report of the Court of Auditors; Instructs its President to forward this decision to the Administrative Board of the European 6. Foundation for the Improvement of Living and Working Conditions, the Council, the Commission and the Court of Auditors and to have it published in the Official Journal (L series). Decision giving discharge to the Management Board of the European Centre for the Development of Vocational Training in respect of the implementation of its budget for the 1997 financial year II. The European Parliament, − having regard to the EC Treaty and in particular Article 206 thereof, − having regard to the report of the Court of Auditors on the financial statements and management of the European Centre for the Development of Vocational Training (Cedefop − Salonica) for the 1997 financial year and the Centre’s reply thereto (C4-0053/99) (1), (1) OJ C 406, 28. 12. 1998, p. 1