Activities of Jean-Pierre AUDY related to 2010/0395(COD)
Shadow opinions (1)
OPINION on the proposal for a regulation of the European Parliament and of the Council on the financial rules applicable to the annual budget of the Union
Amendments (40)
Amendment 6 #
Proposal for a regulation
Recital 8
Recital 8
(8) The rules governing interest generated by pre-financing should be simplified as they generate excessive administrative burden on both recipients of Union funds and Commission services and create misunderstandings between the Commission services and operators and partners. For reasons of simplification, in particular in respect of grant beneficiaries, and in line with the principle of sound financial management, there should no longer be an obligation to generate interest on pre-financing and to recover such interest on pre-financing should be lifted immediately. However, it should be possible to include such obligation in a delegation agreement in order to allow the re-use of interests generated by prefinancing for the programmes managed by some delegates, or its recovery.
Amendment 8 #
Proposal for a regulation
Recital 38 a (new)
Recital 38 a (new)
(38a) Lump sums and flat rates should be used on a voluntary basis and only applied where appropriate. The terminology in use on flat rates and lump sums should be clarified.
Amendment 9 #
Proposal for a regulation
Recital 52 a (new)
Recital 52 a (new)
(52a) As regards the implementation of the financial rules in the field of research, the overall trend towards result-based funding (essentially justified by the principles of sound accountability) is deeply concerning and has a negative impact on the quality and nature of research, with possible constraints on scientific research, as well as a negative impact on projects with non-measurable objectives or with an objective measurable using parameters other than that of immediate utility. A further use of result- based funding may negatively influence the potential outcome in terms of further ex-ante and ex-post evaluation of project output/results and pinpoint the criteria necessary to define them.
Amendment 10 #
Proposal for a regulation
Recital 52 b (new)
Recital 52 b (new)
(52b) As regards the current system and the practice of research framework programmes management, they are often excessively control-oriented, thus leading to waste of resources, lower participation and less attractive research landscapes. The management system of ‘zero risk tolerance’ seems to avoid, rather than to manage, risks. Consequently, the Union Staff Regulation should be revised and/or interpreted on the issue of personal liability, as well as other necessary measures (e.g. insurance or risk-pooling system) should be taken.
Amendment 16 #
Proposal for a regulation
Part 1 – Article 28 – paragraph 1 a (new)
Part 1 – Article 28 – paragraph 1 a (new)
1a. The Commission shall implement the ‘single audit approach’ and switch to real-time auditing performed by a single entity, thereby allowing beneficiaries to correct any systemic errors and hand in improved cost statements the following year. Such a single audit approach should further ensure that finished projects will not be audited more than once by various auditors, so that the opinion of the first appointed independent auditor is trusted by the Commission and documents are provided only once, however many audits are carried out.
Amendment 17 #
Proposal for a regulation
Part 1 – Article 28 – paragraph 2 a (new)
Part 1 – Article 28 – paragraph 2 a (new)
2a. A response procedure shall be introduced, under which, in the absence within a deadline to be established of any reaction from the Commission to applications from recipients of funds, the latter shall be considered as validated by the Commission;
Amendment 21 #
Proposal for a regulation
Part 1 – Article 40 – paragraph 1 – point a
Part 1 – Article 40 – paragraph 1 – point a
(a) a general statement of revenue and expenditure making a distinction between operations and investment;
Amendment 22 #
Proposal for a regulation
Part 1 – Article 57 – paragraph 2 – subparagraph 2
Part 1 – Article 57 – paragraph 2 – subparagraph 2
Persons referred to in point (viii) of Article 55(1)(b) may satisfy these requirements progressively. They shall adopt their financial rules with the Commission's prior consent. Those financial rules shall comply with either European standards or national standards (standard accounting practices), where the latter have been certified by the competent national authorities. With a view to ensuring legal certainty, stricter participation rules may not be applied retroactively and recipients may not be asked to recalculate financial statements that have already been approved by the Commission.
Amendment 23 #
Proposal for a regulation
Part 1 – Article 75 – paragraph 4 a (new)
Part 1 – Article 75 – paragraph 4 a (new)
4a. In the event of a dispute over the interpretation of rules and procedures, application may be made to an ad hoc mediator who will make sure that rules are interpreted uniformly. The debtor may produce an independent counter-audit. The authorising officer may settle a dispute by means of a compromise based on the ad hoc mediator's opinion.
Amendment 24 #
Proposal for a regulation
Part 1 – Article 77 – paragraph 1 – subparagraph 2
Part 1 – Article 77 – paragraph 1 – subparagraph 2
The accounting officer shall recover amounts by offsetting them against equivalent claims that the Union have on any debtor who himself has a claim on the Union that is. Such claims must be certain, of a fixed amount and due.
Amendment 25 #
Proposal for a regulation
Part 1 – Article 110 – paragraph 1 a (new)
Part 1 – Article 110 – paragraph 1 a (new)
The monitoring and financial control carried out by the Commission and OLAF should be primarily aimed at safeguarding public funds and combating fraud, whilst distinguishing clearly between fraud and errors. It is therefore necessary to establish and implement a clearer definition of 'errors' in all binding legal documents, including the mechanisms for the establishment of errors as opposed to differing interpretations. Errors and remedial actions relating thereto should be subject for thorough analysis and communication.
Amendment 32 #
Proposal for a regulation
Part 1 – Article 128 – paragraph 1
Part 1 – Article 128 – paragraph 1
1. For the purposes of this Regulation, ‘prizes’ shall mean financial contributions awarded following contests. Such prizes shall not take the place of properly structured funding.
Amendment 34 #
Proposal for a regulation
Part 1 – Article 129 – paragraph 1 a (new)
Part 1 – Article 129 – paragraph 1 a (new)
1a. The use of prizes is to be encouraged but not as a substitute for properly structured funding.
Amendment 38 #
Proposal for a regulation
Part 1 – Article 152 – paragraph 1 – subparagraph 1 a (new)
Part 1 – Article 152 – paragraph 1 – subparagraph 1 a (new)
The Commission shall present more precise, consistent and transparent rules of procedure for audits, including rules and principles ensuring that the rights of the audited body are respected and that all parties are heard, and to report on the cost/benefit ratio of the audits.
Amendment 41 #
Proposal for a regulation
Part 2 – Article 175 a (new)
Part 2 – Article 175 a (new)
Article 175 a Average personnel cost 1. The following cumulative criteria for the acceptance of average personnel cost methodologies shall apply: (a) the average personnel cost methodology shall be the one declared by the beneficiary as its usual cost accounting practice; This applies in particular to the use of cost-centre methodologies; (b) the methodology should be based on the actual personnel costs of the beneficiary as registered in its statutory accounts, without estimated or budgeted elements. 2. Where average personnel costs are charged in accordance with the above- mentioned criteria, calculations on individual actual personnel costs are not applicable in ex-post audits carried out by the Commission.
Amendment 240 #
Proposal for a regulation
Part 1 – article 2 – paragraph 2
Part 1 – article 2 – paragraph 2
This Regulation shall apply to the European Union. The European institutions: the European Parliament, the European Council and the Council, the European Commission, the Court of Justice of the European Union and the European Court of Auditors, the European Economic and Social Committee, the Committee of the Regions, the European Ombudsman, the European Data Protection Supervisor and the European External Action Service, shall (hereinafter be referred to as 'institution(s)').
Amendment 241 #
Proposal for a regulation
Part 1 – article 2 – paragraph 3
Part 1 – article 2 – paragraph 3
Amendment 252 #
Proposal for a regulation
Part 1 – article 13 – paragraph 3 – subparagraph 1
Part 1 – article 13 – paragraph 3 – subparagraph 1
If the continuity of action by the Union and management needs so require, the Council, acting by a qualified majority on a proposal of the Commission, may authorise two or more provisional twelfthmonthly amounts both for commitments and for payments over and above those automatically made available pursuant to paragraphs 1 and 2. It shall forward the decision on authorisation without delay to the European Parliament.
Amendment 253 #
Proposal for a regulation
Part 1 – article 13 – paragraph 3 – subparagraph 4
Part 1 – article 13 – paragraph 3 – subparagraph 4
The additional twelfthmonthly amounts shall be authorised in full and shall not be divisible.
Amendment 254 #
Proposal for a regulation
Part 1 – article 14 – paragraph 2
Part 1 – article 14 – paragraph 2
Amendment 259 #
Proposal for a regulation
Part 1 – article 21 – paragraph 1
Part 1 – article 21 – paragraph 1
1. Appropriations shall be earmarked for specific purposes by title and chapter; the chapters shall be further subdivided into articles and items. Operating appropriations and investments shall be presented separately.
Amendment 285 #
Proposal for a regulation
Part 1 – article 29 a (new)
Part 1 – article 29 a (new)
Article 29a Segregation of duties The duties of accounting officer and payments officer shall be kept separate.
Amendment 365 #
Proposal for a regulation
Part 1 – article 63 – paragraph 8
Part 1 – article 63 – paragraph 8
8. Any member of staff, involved in the financial management and control of transactions who considers that a decision he is required by his superior to apply or to agree to is irregular or contrary to the principles of sound financial management or the professional rules he is required to observe, shall inform the authorising officer by delegation in writing and, if that officer fails to take action, the panel referred to in Article 70(6). In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, he shall inform the authorities and bodies designated by the applicable legislation. That obligation shall also apply, in cases where fraud is detected, to the independent auditors who carry out procedures in connection with the financial management of the Union. In making such a disclosure they shall not incur liability.
Amendment 367 #
Proposal for a regulation
Part 1 – article 65 – paragraph 1 – point f
Part 1 – article 65 – paragraph 1 – point f
Amendment 438 #
Proposal for a regulation
Part 1 – article 134 – paragraph 1
Part 1 – article 134 – paragraph 1
The financial statements referred to in Article 132 shall comply with the Uninternational accounting rules as adopted by the Accounting Officer of the Commissionstandards applicable to the public sector and shall present a true and fair view of the assets and liabilities, charges, income and cash flow.
Amendment 439 #
Proposal for a regulation
Part 1 – article 135
Part 1 – article 135
Article 135 Article 135 The financial statements referred to in Article 132 shall present information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information. They shall be drawn up in compliance with the generally accepted accounting principles as outlined in the Union's accounting rules, and in keeping with international accounting standards applicable to the public sector.
Amendment 442 #
Proposal for a regulation
Part 1 – article 136 – paragraph 1 – point a
Part 1 – article 136 – paragraph 1 – point a
(a) the balance sheet and the statement of financial performance, which represent the assets and liabilities and financial situation and the economic result at 31 December of the previous year; they shall be presented in accordance with the relevant accounting rules adopted by the Accounting Officer of the Commissionpplicable to the public sector;
Amendment 443 #
Proposal for a regulation
Part 1 – article 136 – paragraph 2
Part 1 – article 136 – paragraph 2
2. The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the requisite additional information prescribed by the relevant accounting rules adopted by the Accounting Officer of the Commission.
Amendment 444 #
Proposal for a regulation
Part 1 – article 138 – paragraph 3
Part 1 – article 138 – paragraph 3
The accounting officer of the Commission shall consolidate these provisional accounts with the Commission's provisional accounts and shall send to the Court of Auditors and the European Parliament, by 31 March of the following year at the latest, the Commission's and the consolidated Union provisional accounts.
Amendment 445 #
Proposal for a regulation
Part 1 – article 139 – paragraph 1
Part 1 – article 139 – paragraph 1
1. The Court of Auditors shall, by the 1st of June at the latest, make its observations on the provisional accounts of other institutions and each body referred to in Article 132, and by 15 June at the latest, make its observations on the provisional accounts of the Commission and the consolidated Union provisional accounts.
Amendment 446 #
Proposal for a regulation
Part 1 – article 139 – paragraph 2 – subparagraph 1
Part 1 – article 139 – paragraph 2 – subparagraph 1
The institutions other than the Commission, and each of the bodies referred to in Article 132, shall draw up their final accounts and send them to the accounting officer of the Commission, the Court of Auditors, the European Parliament and the Council by 1 Jul28 February of the following year at the latest with a view to drawing up the final consolidated accounts.
Amendment 447 #
Proposal for a regulation
Part 1 – article 139 – paragraph 5 – subparagraph 1
Part 1 – article 139 – paragraph 5 – subparagraph 1
After approving the final consolidated accounts and its own final accounts, the Commission shall send them both to the European Parliament, the Council and the Court of Auditors before 31 JulyMarch of the following financial year.
Amendment 448 #
Proposal for a regulation
Part 1 – article 139 – paragraph 6
Part 1 – article 139 – paragraph 6
6. The final consolidated accounts shall be published in the Official Journal of the European Union together with the statement of assurance given by the Court of Auditors in accordance with Article 287 of the TFEU and Article 160c of the Euratom Treaty by 15 November31 July of the following financial year.
Amendment 450 #
Proposal for a regulation
Part 1 – article 141 – paragraph 3 a (new)
Part 1 – article 141 – paragraph 3 a (new)
3a . During the financial year, a consolidated interim statement of the accounts of the European Union shall be drawn up for the period from 1 January to 30 June. It shall be drawn up by the Commission and be subject to limited review by the European Court of Auditors. The consolidated interim statement of accounts as at 30 June shall be forwarded to the European Parliament, along with the report of the European Court of Auditors and, possibly, the Commission’s observations, by 30 October of the same year.
Amendment 456 #
Proposal for a regulation
Part 1 – article 150 – paragraph 1
Part 1 – article 150 – paragraph 1
1. The examination by the Court of Auditors of whether all revenue has been received and all expenditure incurred in a lawful and proper manner shall have regard to the provisions of the Treaties, the budget, this Regulation, the delegated Regulation referred to in Article 199 and all other acts adopted pursuant to the Treaties. The Court of Auditors shall carry out its audit task on a permanent basis.
Amendment 458 #
Proposal for a regulation
Part 1 – article 150 – paragraph 2 – subparagraph 1
Part 1 – article 150 – paragraph 2 – subparagraph 1
In the performance of its task, the Court of Auditors shall be entitled to consult, in the manner provided for in Article 152, all documents and information relating to the financial management of departments or bodies with regard to operations financed or co-financed by the Union. It shall have the power to make enquiries of any official responsible for a revenue or expenditure operation and to use any of the auditing procedures appropriate to the aforementioned departments or bodies. The audit in the Member States shall be carried out in conjunction with the national audit institutions or, where they do not have the necessary powers, with the national departments responsible. The Court of Auditors and the national audit bodies of the Member States shall cooperate in a spirit of trust while maintaining their independence. Pursuant to the second subparagraph of Article 287(3), the European Court of Auditors shall call on the national audit institutions to issue an audit certificate concerning shared management measures which shall form part of the discharge procedure. That certificate shall be drawn up in accordance with international audit standards applicable to the public sector.
Amendment 460 #
Proposal for a regulation
Part 1 – article 153 – paragraph 5
Part 1 – article 153 – paragraph 5
5. The Court of Auditors shall transmit to the authorities responsible for giving discharge and to the other institutions, by 15 November30 June of the year following the financial year in question at the latest, its annual report accompanied by the replies of the institutions and shall ensure publication thereof in the Official Journal of the European Union.
Amendment 463 #
Proposal for a regulation
Part 1 – article 155 – paragraph 1
Part 1 – article 155 – paragraph 1
1. The Court of Auditors shall transmit to the institutions, bodies or Member States concerned the statements of preliminary findings resulting from its audits. The statements of preliminary findings which are, in the Court's opinion, such that they should appear in the annual report, shall be transmitted no later than by 1st of JuneMay of the exercise following the one to which they refer. The statements of preliminary findings must remain confidential.
Amendment 464 #
Proposal for a regulation
Part 1 – article 155 – paragraph 2
Part 1 – article 155 – paragraph 2
2. The institution, the body or the Member State concerned shall have two and a halfone months within which to inform the Court of Auditors of any comments it wishes to make on the statements of preliminary findings.
Amendment 465 #
Proposal for a regulation
Part 1 – article 156 – paragraph 1
Part 1 – article 156 – paragraph 1
1. The European Parliament, upon a recommendation from the Council acting by a qualified majority forwarded before 31 October of year n + 1, shall, before 15 May31 December of year n + 21 give a discharge to the Commission in respect of the implementation of the budget for year n.