Activites

• 2001/04/20 Final act published in Official Journal
  • Regulation 2001/762
  • OJ L 111 20.04.2001, p. 0001
• #2342
• 2001/04/09 Council Meeting
• 2001/04/09 End of procedure in Parliament
• 2001/04/09 Act adopted by Council after consultation of Parliament
• 2001/04/05 Decision by Parliament, 1st reading/single reading
  • T5-0188/2001 summary

    The European Parliament voted to endorse the report without debate by Michiel Van HULTEN (PES, NL) on the outcome of the agreement reached in conciliation on the separation of internal audit and ex ante financial control. �

• 2001/03/21 Committee report tabled for plenary, reconsultation
  • A5-0100/2001
• 2001/03/21 Vote in committee, 1st reading/single reading
• 2000/12/29 Formal reconsultation of Parliament
• #2325
• 2000/12/22 Council Meeting
• 2000/12/18 Amended legislative proposal for reconsultation published
  • 14380/2000 summary

    The Council adopted a political agreement relating to the amendment of the Financial Regulation concerning the separation of the internal audit from the ex ante control.�

  • DG [{'url': 'http://ec.europa.eu/dgs/budget/', 'title': 'Budget'}],
• 2000/10/31 Modified legislative proposal published
  • COM(2000)0693 summary

    The European Commission has accepted the amendments suggested by the European Parliament and the Court of Auditors which relate in particular to: - the addition of an article on the production by the financial controller of an annual report for the budgetary authority ; - redrafting the new article of the Financial Regulation on the internal auditor to develop the missions of the internal auditor and specify that they are incompatible with those of authorising officier or accounting officier; to introduce flexibility for the institutions other than the Commission, the European Parliament and the Council; to require the publication of an annual internal audit report and exchanges of good practices between institutions; - the addition of a recital and an Article 2a to the proposed Regulation to restate that ex ante controls are retained in with the necessary resources and independence for these controls to be performed; - the statement in the Financial Regulation of the principle of an independent audit function; - the stipulation of the separation of the functions of internal auditor, financial controller, authorising officer and accounting officer; - the stress on the independence of the internal auditor; - the identification of the provisions on the internal auditor in a separate title. Broadly speaking the Commission can accept these amendments. The Commission has not, on the other hand, incorporated the following three amendments in its amended proposal: - first, if the internal audit function is separate from the ex ante control, and official or other servant must be appointed to take charge of it in each institution. This does not seem practical; - second the fast track procedure for a specific amendment to Financial Regulation is not the appropriate method for expanding the internal audit missions as proposed by the European Parliament; - there is not doubt that the internal auditor is not a financial actor within the meaning of the Financial Regulation. The proposed recasting does in fact have a separate chapter for the provisions concerning the internal auditor, but changing the structure of the Financial Regulation is not feasible as part of this specific proposal.�

  • DG [{'url': 'http://ec.europa.eu/dgs/budget/', 'title': 'Budget'}],
• 2000/10/05 Decision by Parliament, 1st reading/single reading
  • T5-0438/2000 summary

    The European Parliament adopted the resolution drafted by Michiel VAN HULTEN (PES, Netherlands) on separating internal audit and ex ante financial control functions. Parliament introduced some amendments to the draft regulation which expand on the appointment and duties of the internal auditor. Institutions other than Parliament and Council may decide to appoint an internal auditor, but if one is not appointed, the Financial Controller will be responsible for the internal audit of that institution.�

• 2000/10/04 Debate in Parliament
  • Debate in Parliament
• 2000/09/19 Vote in committee, 1st reading/single reading
  • A5-0260/2000
• 2000/06/16 Committee referral announced in Parliament, 1st reading/single reading
• 2000/05/30 Legislative proposal published
  • COM(2000)0341 summary

    PURPOSE : to separate the internal audit functions from the Financial Controller's other functions. CONTENT : this proposal is based on the premise that the accumulation of the internal audit function and the control ex-ante by the Financial Controller under Article 24, paragraph 5 of the Financial Regulation, may give rise to a dispersal of the two functions without necessarily ensuring the right balance between the two. Pending the adoption of the Financial Regulation, the internal audit function should be separated from the Financial Controller's other functions as soon as possible. The result is that the Financial Controller would continue to fulfil his present functions, including ex-ante control, but not that of internal audit, which would be performed by an Internal Auditor independent of the Financial Controller.�

  • DG [{'url': 'http://ec.europa.eu/dgs/budget/', 'title': 'Budget'}],

Documents

• Legislative proposal published: COM(2000)0341
• Committee report tabled for plenary, 1st reading/single reading: A5-0260/2000
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: T5-0438/2000
• Modified legislative proposal published: COM(2000)0693
• Amended legislative proposal for reconsultation published: 14380/2000
• Committee report tabled for plenary, reconsultation: A5-0100/2001
• Decision by Parliament, 1st reading/single reading: T5-0188/2001
• : Regulation 2001/762
• : OJ L 111 20.04.2001, p. 0001

History

(these mark the time of scraping, not the official date of the change)