Translation of "translation of états sur l'exécution budgétaire " (French → English) :

– 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) ,

Examples of full budget implementation in 2005 include strategically important instruments such as: Trans-European Networks, which promote modern and efficient transport, telecommunications and energy infrastructure; the Schengen facility, with projects aimed at improving border control in the new Member States; and the MEDA programme, which offers technical and financial support to accompany the reform of economic and social structures in the EU’s Mediterranean partners.

On 13 December 2000 the Council gave a favourable opinion on the text of a joint declaration by the European Parliament and the Council on the efforts undertaken by the Commission to reorganise budget implementation and, in particular, to improve efficiency and performance, and on the report that the Commission will submit to the budgetary authority before 30 June 2001 concerning:

The factors explaining why the Commission is unable to provide a reliable value for its assets include the following: the accounting officer does not have the information received under control; the regulatory framework is inadequate (as regards accounting principles, the drawing up of financial statements, inventories, insurance cover, responsibility for protection of assets); there were shortcomings in the information provided in the notes to the balance sheet, the monitoring of leased items, the budgetary nomenclature used and the implementation of the budget; the human resources available for managing the whole Brussels inventory ...[+++]are limited; unreliability of the data input to SYSBIEN; the unsuitability of the SINCOM accounting system as a way of ensuring that an item is inventoried.

Such adaptation must make it possible: - to take greater account of all the economic and social realities of the countries concerned and, among other things, assess the impact of the measures concerned on all men and women; - to contemplate direct, targeted budgetary support for countries whose external trade has been liberalized and whose currencies are freely convertible and transferable, so as to foster, in a context of financial restructuring, the implementation of effective, equitable and transparent budgets, in the light, inter alia, of the outcome ...[+++] of the negotiations on revision of the Lomé Convention; - to move from targeting counterpart funds towards more general allocation, as soon as progress has been made in improving the effectiveness of the monitoring instruments, programming and budget implementation, and as regards internalization of reviews of public expenditure; - to involve the States concerned more in the monitoring of implementation; - to ensure greater coherence of Union action in implementing all the Community instruments (indicative programmes, resources intended for adjustment, STABEX, and food aid); - to take account of external payment obligations when they have a lasting impact on poverty.

The PRG has recommended operational conclusions on the following points : * in future greater account should be taken of Member States' responses to the Court of Auditors reports and the Commission will reflect actions taken by the Member States in its follow up report to the budget discharge; * the Commission will propose amendments to Council Regulation 1552/89 to reinforce the provisions on the recovery of own resources; * agreement on an action plan to improve the cooperation between the Commission and the Member States on budget foreca ...[+++]sting and execution; * agreement on actions to improve performance on the evaluation of EU policies in partnership between the Commission and the member States; * adoption by the Commission of clear rules on the eligibility of expenditure for finance from the Structural Funds which seems to be one of the main causes of the errors detected by the Court of Auditors; * clarification of the circumstances in which the Commission should make net financial corrections in the Structural Funds when systematic irregularities have been detected; * reaching bilateral agreements between the Commission's Financial Controller and the relevant bodies in the Member States to improve coordination of controls between the responsible bodies at EU or national level; * the need to ensure that the issue of fraud proofing is given high priority in considering legislative proposals.