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Resolution of the European Parliament with comments forming an integral part of the decision on the discharge for implementation of the European Union general budget for the financial year 2004, Section III Commission

RESOLUTION OF THE EUROPEAN PARLIAMENT with comments forming an integral part of the decision on the discharge for implementation of the European Union general budget for the financial year 2004, Section III -- Commission THE EUROPEAN PARLIAMENT, -- having regard to the European Union general budget for the financial year 2004 (1 ), -- having regard to the final accounts of the European Communities for the financial year 2004, Volume I -- Consolidated reports on implementation of the budget and consolidated financial statements (SEC(2005)1158 -- C6-0352/2005 -- SEC(2005)1159 -- C6-0351/2005) (2 ), -- having regard to the Commission's report on the follow-up to 2003 Discharge Decisions (COM(2005)0449 and COM(2005)0448) and the Commission staff working paper -- Annex to the Report from the Commission to the European Parliament on the follow-up to 2003 Discharge Decisions (SEC(2005)1161), -- having regard to the Commission communication on 2004 Synthesis (COM(2005)0256), -- having regard to the Commissions's Annual Report to the Discharge Authority on Internal Audits carried out in 2004 (COM(2005)0257), -- having regard to Opinion No 2/2004 of the Court of Auditors on the `single audit' model (and a proposal for a Community internal control framework) (3 ), -- having regard to the communication from the Commission to the Council, the European Parliament and the European Court of Auditors of 15 June 2005 on a roadmap to an integrated internal control framework (COM(2005)0252), -- having regard to the communication from the Commission to the Council, the European Parliament and the European Court of Auditors -- Commission Action Plan towards an Integrated Internal Control Framework (COM(2006)0009), -- having regard to the Court of Auditor's annual report for the financial year 2004, accompanied by the replies of the institutions audited (4 ), -- having regard to the statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors pursuant to Article 248 of the EC Treaty (5 ), -- having regard to the Council's recommendation of 14 March 2006 (5971/2006 -- C6-0092/2006), -- having regard to Articles 274, 275 and 276 of the EC Treaty and Articles 179a and 180b of the Euratom Treaty, -- having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (6 ), and in particular Articles 145, 146 and 147 thereof, -- having regard to Rule 70 of and Annex V to its Rules of Procedure, -- having regard to the report of the Committee on Budgetary Control and the opinions of the other committees concerned (A6-0108/2006),

A. whereas high quality financial information is associated with a capacity for high quality financial management, and whereas high quality financial management generates real economic benefits;

B. whereas the assigning of clear responsibilities within the Commission for the production of financial information and requiring appropriate sign-offs at central level in relation to that information will contribute to the quality of the information reported, 6.12.2006 L 340/5Official Journal of the European UnionEN (1 ) OJ L 53, 23.2.2004.

(2 ) OJ C 302, 30.11.2005, p. 1.

(3 ) OJ C 107, 30.4.2004, p. 1.

(4 ) OJ C 301, 30.11.2005, p. 1.

(5 ) OJ C 302, 30.11.2005, p. 100.

(6 ) OJ L 248, 16.9.2002, p. 1.

C. whereas, in its 2003 discharge resolution of 12 April 2005 (1 ), Parliament proposed that each Member State should provide an ex ante disclosure statement and an annual ex post statement of assurance (DAS (2 )) as regards its use of EU funding,

D. whereas procedures to this end have been established in Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (3 ) and implemented through Commission Regulation (EC) No 438/2001 (4 ), and through Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (5 ) as regards European Agricultural Guidance and Guarantee Fund (EAGGF) and European Agricultural Fund for Rural Development (EAFRD),

E. whereas Regulation (EC) No 1290/2005 imposes a system of three levels of annual ex post declarations by Member States, as follows: firstly, the annual accounts of the paying agency; secondly, the DAS of the paying agency; and thirdly, the certification of th...

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