Activites

• 2002/09/16 Final act published in Official Journal
  • Regulation 2002/1605
  • OJ L 248 16.09.2002, p. 0001-0048
  • Regulation 2002/2343
  • OJ L 357 31.12.2002, p. 0072-0090
  • Regulation 2002/2342
  • OJ L 357 31.12.2002, p. 0001-0071
• #2439
• 2002/06/25 Council Meeting
• 2002/06/25 End of procedure in Parliament
• 2002/06/25 Act adopted by Council after consultation of Parliament
• 2002/06/12 Decision by Parliament, 1st reading/single reading
  • T5-0297/2002 summary

    By adopting the report by Mr Gianfranco DELL'ALBA (IND, I), the European Parliament approves the agreement reached between Parliament and the Council delegations on a revision of the recasting of the Financial Regulation of the European Communities at a conciliation meeting on 4 June 2002. Following intensive negotiations under the conciliation procedure between the two arms of the budgetary authority, Parliament achieved substantial changes to the Council's common position. For example, the possibility of amending Supplementary and Amending budgets (with the exception of the 'SAB balance') was preserved and the Council cannot suspend the procedure unilaterally. As for reserves, all conditions proposed by the Parliament were accepted by the Council, in particular as regards the 'negative reserve', where the existing rules are retained, thereby giving Parliament the 'last word' on this expenditure. Parliament also won increased supervisory rights over transfers of appropriations and over changes to the establishment plan of the EU institutions. Among other success for Parliament was the inclusion of the Financial Regulation of the idea of the specificity of assigned revenue by section of the budget and the possibility for Parliament to lay down overall criteria for making grants. In addition, as regards internal audits, the Community institutions must now forward each year to the discharge authority a report summarising the number and type of internal audits carried out, the recommendations made and any action taken on those recommendations.�

• 2002/06/10 Committee report tabled for plenary, reconsultation
  • A5-0227/2002
• 2002/06/10 Vote in committee, 1st reading/single reading
• #X016
• 2002/06/04 Council Meeting
• 2002/05/28 Formal reconsultation of Parliament
• #2428
• 2002/05/27 Council Meeting
• 2002/05/21 Amended legislative proposal for reconsultation published
  • 08730/2002
  • DG [{'url': 'http://ec.europa.eu/dgs/budget/', 'title': 'Budget'}],
• #2424
• 2002/05/07 Council Meeting
  • 2424
• 2001/12/21 Modified legislative proposal published
  • COM(2001)0691 summary

    The Commission welcomes the changes made by the various institutions to the proposed revision of the Financial Regulation, noting that they are broadly in line with its own views and position. It accepts many of the Parliamentary, Council and Court of Auditors proposed changes. Where it has not done so it explains in some detail its justification for not doing so. Many of the fundamental points have, however, been accepted and include: - simplification of the Financial Regulation and rationalisation of the budget structure; - activity-based budgeting (ABB); - budget implementation arrangements externalisation; - the new role for financial actors; - and the proposed provisions for procurement and grants. Concerning amendments to: The scope of the Financial Regulation, the Commission can partly accept parliamentary requests that any regulation containing a budget provision must comply with the Financial Regulation. On the question of the principle of unity, whereby Parliament seeks to have European security policy, the Community agencies and the EDF included under the scope of the Regulation, the Commission has rejected these plans. Nevertheless, in an attempt to enhance democratic control the Commission has proposed that Parliament be responsible for the discharge of the Community agencies. Concerning Court of Auditor requests to drop the arrangement for the carry over of appropriations, the Commission has decided not to accept this proposal. The Commission further proposes tightening rules governing the raising of loans for the sole purpose of acquiring land and buildings. Concerning the EAGGF negative expenditure, the Court has been keen that this be entered in the budget as miscellaneous revenue, rather than negative expenditure. The Commission has, however, decided to uphold its initial position and make no changes to the existing text. Parliamentary amendments reducing the Commission's ability to transfer up to 10% of appropriations between chapters within any one title to 5%, have similarly been rejected by the Commission. The Commission has decided to drop requests from the Court of Auditors to do away with the retention of the "negative reserve. The Commission, following initial institutional concern, is redrafting plans for transfers from the reserve to the budget line. On the matter of personal officer liability, the Commission rejects proposals whereby new provisions be added to the Financial Regulation regarding this matter. It does, nevertheless, agree that a "financial irregularities panel" be set up via the Financial Regulation. On the question of an internal auditor, the Commission has accepted most Parliamentary amendments relating to this issue. In terms of waiving debts, the Commission intends to stipulate that waiver decisions must be adopted at the level of "authorising" officer and may be delegated only as laid down in the implementing rules. On the question of "global commitment" the Commission has agreed to propose an alternative, tighter definition. In line with Court concerns over accounting methods, the Commission has made a thorough overhaul of the articles in question. Similarly, the Commission hopes that ABB will strengthen the management and monitoring instruments as requested by the Council. Concerning the Chapter on "External Auditing", the Commission has opted to retain this chapter in spite of initial Court doubts. In terms of "Special Provisions" relating to the EAGGF, Structural Funds, Research and External Actions. The Commission is, by and large, maintaining its original position and rejecting the proposals forwarded by the Court of Auditors. Following Parliamentary and Court concerns the Commission has agreed to include in the proposal a title on offices with a general chapter containing general rules applying to all offices and a chapter covering the specific features of OLAF.�

  • DG [{'url': 'http://ec.europa.eu/dgs/budget/', 'title': 'Budget'}],
• 2001/11/29 Decision by Parliament, 1st reading/single reading
  • T5-0625/2001 summary

    The European Parliament approved the resolution by Mr Gianfranco DELL'ALBA (NI, I), formalising Parliament's opinion on the Commission's proposals for reforming the Community's financial regulation. The vote was carried over from May in order to give the Commission time to respond to the 180 amendments adopted at the time and primarily designed to make the rules clearer and easier to understand. With the Commission accepting some 82 amendments, the dossier now goes to Council where Spain, which takes over the Presidency in January, has already indicated that it will be a priority.�

• 2001/11/26 Vote in committee, 1st reading/single reading
• #2353
• 2001/06/05 Council Meeting
• 2001/05/31 Decision by Parliament, 1st reading/single reading
  • T5-0305/2001 summary

    The European Parliament approved numerous non-binding amendments to the report by Mr Gianfranco DELL'ALBA (TGI, I) concerning the reform of the financial regulation in light of the findings of the Committee of Independent Experts. However, the Parliament withheld adopting its final opinion in order for further discussions to take place with the Commission and the Council.�

• 2001/05/30 Debate in Parliament
  • Debate in Parliament
• 2001/05/16 Vote in committee, 1st reading/single reading
  • A5-0176/2001
• 2000/12/11 Committee referral announced in Parliament, 1st reading/single reading
• #2301
• 2000/11/07 Council Meeting
  • 2301
• 2000/10/17 Legislative proposal published
  • COM(2000)0461 summary

    PURPOSE : to present a proposal for a Council Regulation on the financial regulation applicable to the general budget of the European Communities. CONTENT : the Commission has made administrative reform an essential priority. As the Financial Regulation contains the rules governing financial management, control and audit, the recasting of the Financial Regulation is inextricably linked to this process. The main planks of the reform, such as the assertion of the responsibility of authorising officers, under the supervision of the internal audit service and, in turn, the dropping of centralised ex ante controls (in particular the Financial Controller's approval of commitments and payments) cannot be implemented without substantially amending the Financial Regulation. The recasting exercise, however, goes further than the goals identified by the internal reform of the Commission. Its scope encompasses all the areas covered by the present Financial Regulation - the instrument which lays down rules for all aspects of the general budget of the European Communities from establishment to discharge. The present text of the Financial Regulation was adopted over 20 years ago, since when times have changed enormously with a series of enlargements, a financial perspective forming a framework for the development of the budget and changes to the institutional structure resulting in the European Union. The 1977 text has been amended 14 times to take account of the institutional changes (Maastricht and Amsterdam Treaties, joint financing by the EFTA countries for the EEA) and also to tighten up the management of Community finances. The Commission has also responded to the Court of Auditors' concern that the time for making piecemeal amendments to the Financial Regulation is over and a proposal should now be presented for general overhaul. In view of the technical complexity and scale of the task, which concerns all the institutions, the Commission decided that the best approach was to present a working document intended to launch an interinstitutional discussion on the solutions envisaged by the Commission before producing the present proposal. This approach was warmly welcomed by the European Parliament, the Council and the Court of Auditors. The Commission is proposing reorganising and improving the connection between the Financial Regulation and the Regulation laying down detailed rules for the implementation of certain provisions of the Financial Regulation (implementing rules) in order to obtain a more logical and stricter division between the two instruments. The first lays down the basic rules and the second specifies the concrete implementing rules. �

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

Documents

• Legislative proposal published: COM(2000)0461
• Debate in Council: 2301
• Committee report tabled for plenary, 1st reading/single reading: A5-0176/2001
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: T5-0305/2001
• Decision by Parliament, 1st reading/single reading: T5-0625/2001
• Modified legislative proposal published: COM(2001)0691
• Debate in Council: 2424
• Amended legislative proposal for reconsultation published: 08730/2002
• Committee report tabled for plenary, reconsultation: A5-0227/2002
• Decision by Parliament, 1st reading/single reading: T5-0297/2002
• : Regulation 2002/1605
• : OJ L 248 16.09.2002, p. 0001-0048
• : Regulation 2002/2343
• : OJ L 357 31.12.2002, p. 0072-0090
• : Regulation 2002/2342
• : OJ L 357 31.12.2002, p. 0001-0071

History

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