26 Amendments of Jean-Pierre AUDY related to 2010/2142(DEC)
Amendment 25 #
Proposal for a decision on the closure of the accounts of the general budget of the European Union for the financial year 2009, Section III – Commission
Paragraph 1 a
Paragraph 1 a
1a. Sets out its observations in the resolution that forms an integral part of the Decisions on the discharge for implementation of the European Union general budget for the financial year 2009, Section III – Commission and executive agencies;
Amendment 28 #
Motion for a resolution
Recital A
Recital A
A. whereas the Barroso I Commission had a strategic objective to obtain an unqualified positive statement of assurance from the Court of Auditors by 2009 and whereas this objective which was not achieved has been reconfirmed for the current mandate,
Amendment 30 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
Amendment 33 #
Motion for a resolution
Recital H
Recital H
H. whereas independent, sovereign states - not regions - are members of the Union and whereas the state, even if its structure is federal, bears a responsibility to the outside world and the Union,
Amendment 37 #
Motion for a resolution
Recital N a (new)
Recital N a (new)
Na. whereas, in its resolution of 11 November 2010 on simplifying the implementation of the Research Framework Programmes1, Parliament expressed its views concerning certain difficulties relating to monitoring and certification of research, ___________ 1 Texts adopted, P7_TA(2010)0401.
Amendment 44 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Deplores the fact that the Council delivered its opinion belatedly;
Amendment 45 #
Motion for a resolution
Paragraph 1 b (new)
Paragraph 1 b (new)
1b. Considers it abnormal for the annual accounts to be presented with negative own capital of EUR 44 700 000 000 and wonders whether the amounts to be requested from Member States should not be entered as assets, given that the estimated EUR 37 000 000 000 in staff pensions is clearly a commitment; notes the explanations provided by the Commission's Accounting Officer to the effect that international accounting standards applicable to the public sector have been complied with; proposes that consideration be given to creating a Union pension fund to externalise financial commitments of this kind concerning staff;
Amendment 47 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Calls on the Court of Auditors to provide it, in future, with a single declaration of assurance as to the legality and regularity of the underlying transactions, pursuant to the second subparagraph of Article 287(1) of the Treaty on the Functioning of the European Union, in the same way as it does for the reliability of the accounts;
Amendment 53 #
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Calls, therefore, pursuant to Article 287(3) of the Treaty on the Functioning of the European Union, as regards shared-management controls, for cooperation to be stepped up between national audit bodies and the European Court of Auditors; proposes examination of the possibility of national audit bodies, in their capacity as independent external auditors, and with due regard for international audit standards, issuing national audit certificates for the management of Union funds, which would be submitted to Member State governments with a view to being produced during the discharge process in accordance with an appropriate interinstitutional procedure to be introduced;
Amendment 54 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Recalls that the Member States have primary responsibility for day-to-dayshared management and control of Union expenditure and that national bodies initiate and process files for Union financial support and validate the reimbursement claims presented to the Commission;
Amendment 62 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that the most likely error rate estimated by the Court of Auditors for the policy group 'Cohesion' (EUR 23 081 000 000 reimbursed certified expenditure) is above 5 %, although Parliament does not know the exact error rate;
Amendment 109 #
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24a. Calls on the Court of Auditors, pursuant to the second subparagraph of Article 287(4) of the Treaty on the Functioning of the European Union, to deliver an opinion on the quality of the national audit authorities as regards shared management, with particular reference to technical expertise and independence;
Amendment 117 #
Motion for a resolution
Paragraph 30 a (new)
Paragraph 30 a (new)
Amendment 133 #
Motion for a resolution
Paragraph 36 a (new)
Paragraph 36 a (new)
36a. Calls for a study of the distinction between the materiality threshold, which is associated with the holding of an audit and therefore subject to assessment by the Court of Auditors, and the acceptable error rate, which is a concept associated with internal audits for which the Commission is responsible;
Amendment 136 #
Motion for a resolution
Paragraph 38 a (new)
Paragraph 38 a (new)
38a. Proposes that the Commission split the hierarchical power between people with accounting responsibility and those responsible for transferring funds in application of the customary rules on security and separation of powers for internal control in treasury management;
Amendment 146 #
Motion for a resolution
Paragraph 44 a (new)
Paragraph 44 a (new)
44a. Calls on the Court of Auditors to verify that the number of samples (for example 180 samples for cohesion policy, 241 samples for agricultural and natural resources policy) genuinely accords with customary audit techniques, which make it possible to attain acceptable assurance levels;
Amendment 161 #
Motion for a resolution
Paragraph 47 – indent 3 a (new)
Paragraph 47 – indent 3 a (new)
- calls for a definition of Parliament’s political scrutiny of any euro-bond issue, in general, and of the permanent crisis mechanism in particular;
Amendment 175 #
Motion for a resolution
Paragraph 51
Paragraph 51
51. Welcomes the fact that the Commission has succeeded in bringing the error rateerror rate has been brought down to around 2 % in recent years;
Amendment 217 #
Motion for a resolution
Paragraph 85
Paragraph 85
85. Recalls that FP6 beneficiaries' cost statements submitted for reimbursement shall be accompanied by an audit certificate issued by an independent auditor certifying that (s)he has reasonable assurance that the declared costs meet the eligibility requirements; draws attention to the fact that, by the Commission’s own admission, the acceptability criteria adopted for obtaining certification are too restrictive;
Amendment 221 #
Motion for a resolution
Paragraph 88
Paragraph 88
88. Invites the Commission to ensure that the independent auditors who have incorrectly certified cost statements are made aware of the eligibility criteria for declared costs, to review the operation of the system for the certification of beneficiaries' costing methodologies, to reduce the backlog in recovering undue amounts paid and to impose sanctions where necessary, to further simplify the research funding rules and to ensure full accountability for the proper use of Union money;
Amendment 224 #
Motion for a resolution
Paragraph 88 a (new)
Paragraph 88 a (new)
88a. Reiterates its call on the Commission to provide legal certainty by refraining from applying a stricter definition of the rules for participation retroactively and by refraining from asking recipients to recalculate financial statements already approved by Commission services, hence reducing the need for ex-post audits and retroactive corrections; asks the Commission rapidly to resolve prior situations arising from inspections in progress, acting with discernment and respect for the principles of sound financial management; recommends that disputes regarding such prior situations be resolved by agreement between all parties, based for example on an independent re-audit and/or with the intervention of an ad hoc independent mediator;
Amendment 273 #
Motion for a resolution
Subheading 18 a (new)
Subheading 18 a (new)
Reform of the current discharge procedure
Amendment 274 #
Motion for a resolution
Paragraph 114 a (new)
Paragraph 114 a (new)
114a. Calls on the Commission to organise an interinstitutional discussion involving at the initial phase, at the highest level, representatives of the Council, of the Commission, of the Court of Auditors and of Parliament, and in the second phase representatives from the Member States, of national parliaments and supreme audit institutions, with a view to embarking on a comprehensive debate on the current discharge procedure system;
Amendment 275 #
Motion for a resolution
Paragraph 114 b (new)
Paragraph 114 b (new)
114b. Calls on the Commission to put forward proposals for reducing the periods involved in the discharge process, so that the vote in plenary can be held in the year following the financial year under review; encourages the Court of Auditors and all institutions to shorten and strengthen the discharge procedure, making it more transparent and understandable to Union taxpayers;
Amendment 281 #
Motion for a resolution
Paragraph 119 – indent 3 a (new)
Paragraph 119 – indent 3 a (new)
- proposes that the substance of the national declaration should comply with international auditing standards and should assist the audit by the Court of Auditors, drawing inspiration in particular from the declarations by authorities to which management power is delegated;
Amendment 304 #
Motion for a resolution
Paragraph 132 – indent 3 a (new)
Paragraph 132 – indent 3 a (new)
- proposes that the Commission, in cooperation with the Court of Auditors, study a procedure with a view to obtaining an overall declaration of assurance for each Financial Perspective and, pending a legal basis to make such a procedure mandatory, that it apply it voluntarily;