2012/2064(INI) | [ParlTrack]

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Citation 6 a (new)

- having regard to its resolution of 3 July 2013 on the Integrated Internal Control Framework (2012/2291(INI)

Amendment 10 #

Motion for a resolution
Recital L a (new)

La. whereas the Peer Review 2013 calls for shorter internal procedures in the Court, clarification of the role and mandate towards external stakeholders and underlines that the auditees influence the Court's findings and audit opinions too much;

Amendment 100 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 23

23. Notes that the regulations covering the main areas of expenditure for the period 2014-2020 have substantially changed the financial and legal frameworks governing the implementation of the EU budget; points out that these reforms imply significant changes that will alter the landscape of financial management risk by simplifying funding rules, increasing conditionality and leveraging the EU budget; insists, therefore, that the Court increase its focus on results providing adequate reporting on risks and performance of such new instrumentsSuggests to the Court to synchronize its multiannual work programme with the MFF and include a midterm review as well as a comprehensive review of the Commission's closure of accounts to the respective MFF;

Amendment 101 #

Ingeborg GRÄSSLE, Monica MACOVEI

Motion for a resolution
Paragraph 23 a (new)

23a. notes that Performance Audits often lack a clear analysis of causes of audit findings; furthermore, notes that there is no system in place to ensure that the auditors assigned to performing a specific audit possess the technical knowledge and methodological skills needed to conduct the audit without having to work from scratch on any audit matter; considers that these circumstances increase ineffectiveness and inefficiency of the Court's findings in Performance Audits;

Amendment 102 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 23 a (new)

23a. expects from the Court full transparency about the Court's time needs for its products and calls on the Court to publish within each respective Performance Audit the time schedule and the different phases the respective product underwent in its development, i.e. the time that was needed to go through each of the different phases in place, currently these phases are: - Preliminary Study - Issue Analysis - Audit Planning Memorandum - Statement(s) of Preliminary Findings - Drawing Conclusions - Draft Report - Contradictory Procedure;

Amendment 103 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 23 b (new)

23b. notes that Performance Audits including a preliminary study of the Court take two years which made in several cases the audit findings outdated and prevent the implementation of adequate measures; expects the Court to streamline the drawing up of its Performance Audits and cut down on redundant procedural steps ,

Amendment 104 #

Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 23 b (new)

23b. expresses its wish that the Court should in the future not only publish the Commission's comments on its findings, conclusions and recommendations, but shall clearly express a final counter reply where appropriate;

Amendment 105 #

Ingeborg GRÄSSLE, Monica MACOVEI

Motion for a resolution
Paragraph 23 c (new)

23c. is of the opinion that the Court should regularly communicate statistics on the presence of Members in its seat in Luxembourg to Parliament's Budgetary Control Committee; expects full transparency of the Court vis-à-vis Parliament in this regard; wishes to receive from the Commission an analysis on the feasibility of substituting a part of the remuneration of Court's Members with a Daily Allowance;

Amendment 106 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 23 c (new)

23c. emphasis that despite the need to be fair and to refer to arguments of the auditee in the respective report, it is not necessary to reach consensus with the auditee;

Amendment 107 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 23 d (new)

23d. notes that in some cases parliamentary deliberations about issues addressed by special reports were already concluded, therefore, it was not possible to put the results of the Court's audit to effective use; notes furthermore, that in some cases key recommendations of the Court had already been implemented by the Commission once a Court's report was presented; expects from the Court to bear all external time constraints and developments in mind when conducting its audits;

Amendment 108 #

Motion for a resolution
Paragraph 23 e (new)

23e. expects that the Court clearly communicate in its reports weaknesses and best practices of Member States authorities by consistently disclosing them;

Amendment 109 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 23 f (new)

23f. is convinced that economies of scale and scope could be achieved by a thorough analysis of the resource needs of Court's Members; expects the Court to deplore such economies inter alia with respect to a common driver service for Members as well as shared cabinets and staff;

Amendment 11 #

Motion for a resolution
Recital L b (new)

Lb. whereas Parliament focusses mainly on proposals that avoid the necessity of changes in the Treaty Changes;

Amendment 110 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 24

24. Recalls that the Europe 2020 Strategy relies heavily on non-budgetary instruments, such as regulatory measures and guarantees, as well as coordinated Member State actions and intergovernmental actions making use of public funds which fall outside the remit of the Treaty; recalls that this situation presents a particular challenge for the Court in its audit activities to help Parliament hold the Commission and national authorities to account for the totality of the public funds put at stake to achieve EU objectives;deleted

Amendment 111 #

Motion for a resolution
Paragraph 25

25. Deplores the fact that intergovernmental action outside of the EU Treaty framework, like that used for the establishment of the European Financial Stability Facility (EFSF) and the European Stability Mechanism (ESM) also creates serious challenges for public accountability and auditing while weakening the Court's primordial role;

Amendment 112 #

Motion for a resolution
Paragraph 26

26. ~~Regret~~Notes that ~~even if~~ the Court is to bnominate a permanent Member of the ESM audit board~~, the annual audit report of the board will be made available neither to Parliament nor to the general public; believes that broad reflec~~; calls on the Court to provide Parliament regularly with the annual audit report of the board and all other necessary information onf the EU's public accountability and the audit structure of the Union as a whole, which includes the instruments for financial assistance, is unavoidable; believes that the Court should play a central role in such discussionCourt's activities in that regard so that Parliament can scrutinize the work of the Court of Auditors during the discharge procedure;

Amendment 113 #

Motion for a resolution
Paragraph 26

26. RDeplores the fact that for the EFSF so far no arrangements whatsoever have been made for independent public external control, and regrets that even if the Court is to be a permanent Member of the ESM audit board, the annual audit report of the board will be made available neither to Parliament nor to the general public; believes that broad reflection on the EU's public accountability and the audit structure of the Union as a whole, which includes the instruments for financial assistance, is unavoidable; believes that the Court should play a central role in such discussion;

Amendment 114 #

Motion for a resolution
Paragraph 26

26. Regrets that even ~~if the Court is to be a permanent M~~after the ECA nominated a member of the ESM audit board, the annual audit report of the board will be made available neither to Parliament nor to the general public; believes that broad reflection on the EU's public accountability and the audit structure of the Union as a whole, which includes the instruments for financial assistance, is unavoidable; believes that the Court should play a central role in such discussion;

Amendment 115 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 26

26. Regrets that even if the Court is to bnominate a permanent Member of the ESM audit board, the annual audit report of the board will be made available neither to Parliament nor to the general public; believes that broad reflection on the EU's public accountability and the audit structure of the Union as a whole, which includes the instruments for financial assistance, is unavoidable; believes that the Court should play a central role in such discussion;

Amendment 116 #

Motion for a resolution
Subheading 6

Reshaping the Court~~'s governance structure~~

Amendment 117 #

Motion for a resolution
Subheading 6 a (new)

In order to ensure the effectiveness and efficiency of the Court article 285 of the TFUE should be changed in such a way that the number of Members of the Court of Auditors be brought down to half of the existing members now.

Amendment 118 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 27

27. ~~Underlin~~Notes that the composition and appointment procedure of the Court are fixed in the T~~reaty; recogni~~FUE article 286; stresses, however, th~~at the Court has significant flexibility to define the way~~ e need for a Treaty change setting the Council and Parliament on equal footing wh~~ich it organises itself; expects, furthermore, that when necessary, the EU's political authorities will take necessary decisions in a timely manner;~~en appointing Members of the Court of Auditors in order to ensure democratic legitimacy, transparency and complete independence of the Members of the Court of Auditors

Amendment 119 #

Motion for a resolution
Paragraph 28

28. Supports the adaptation of the Court's governance structure, in particular regarding the selection and composition of high-level management, as a precondition to enhance its core mandate, and to seek a macro-prudential diagnostic role that renders the institution a stronger public independent systemic risk evaluation agency, evolving from an almost exclusive auditing and accounting agency into a broader accountability body;deleted

Amendment 12 #

Motion for a resolution
Recital L c (new)

Lc. whereas the Council always respected the recommendation put forward by the Committee with the purpose to give an opinion on the suitability of candidates for the Advocate General European Court of Justice and the General Court, set up according to Article 255 TFEU, despite no clear obligation of the Treaty to do so;

Amendment 120 #

Motion for a resolution
Paragraph 28

28. Supports the adaptation of the Court's governance structure, in particular regarding the selection and composition of high-level management, as a precondition to enhance its core mandate, and to seek a macro-prudential diagnostic role that renders the institution a stronger public independent systemic risk evaluation ~~agenc~~entity, evolving from an almost exclusive auditing and accounting agency into a broader accountability body;

Amendment 121 #

Motion for a resolution
Paragraph 29

29. Deplores the fact that some appointments have given rise to differences of opinion between Parliament and the Council; stresses that the Council’s decision to appoint Members of the Court of Auditors despite Parliament having previously given an unfavourable opinion is unacceptable; calls for the European Parliament, under the next amendment to the EU Treat, to be made responsible for the selection of ECA members on a proposal from the Council; takes the view that such a procedure would enhance the independence of ECA members vis-à-vis the Member States;

Amendment 122 #

Motion for a resolution
Paragraph 29

29. Deplores the fact that some appointment~~s have given rise to differences of opinion~~ procedures have resulted in a conflict between Parliament and ~~the~~ Council~~; stresses that the Council's decision to appoint Members of the Court of Auditors despite Parliament having previously given an unfavourable opinion~~ on candidates, despite the fact that the Treaty does not foresee such a conflict; underlines that it is, as stipulated in the Treaty, Parliament's duty to check the nominees; is of the opinion that Council should in the spirit of good cooperation among the European Institutions respect decisions taken by the Parliament subsequent to its ~~unacceptable~~hearing;

Amendment 123 #

Motion for a resolution
Paragraph 30

30. Welcomes~~, in this respect,~~ the fact that the Court adopted new rules of procedure in 2010 which enabled the Court to streamline its decision-making process so that audit reports and opinions are now adopted by Chambers of 5- 6 members rather than the full college of 28 members, this falling under the current legal framework;

Amendment 124 #

Motion for a resolution
Paragraph 31

31. Takes the view that the present geographic representation rule relating to high-level management, according to which there may be one member per Member State, has by far outlived its initial usefulness and credibility and that it could be replaced by a light management structure tailored to a broader accountability mandate, with proper provisions to guarantee independence in all of the Court’s activities, and complemented by a governing board which could be based on Member State representation;Deleted

Amendment 125 #

Monika PANAYOTOVA

Motion for a resolution
Paragraph 31

31. Takes the view that the present geographic representation rule relating to high-level management, according to which there may be one member per Member State, has by far outlived its initial usefulness and credibility and that it could be replaced by a light management structure tailored to a broader accountability mandate, with proper provisions to guarantee independence in all of the Court's activities, and complemented by a governing board which could be based on Member State representation;deleted

Amendment 126 #

Motion for a resolution
Paragraph 31

31. Takes the view that the present geographic representation rule relating to high-level management, according to which there may be one member per Member State, has by far outlived its initial usefulness and credibility and that it could be replaced by a light management structure tailored to a broader accountability mandate, with proper provisions to guarantee independence in all of the Court's activities~~, and complemented by a governing board which could be based on Member State representation~~;

Amendment 127 #

Motion for a resolution
Paragraph 31

31. Takes the view that the present geographic representation rule relating to high-level management, according to which there may be one member per Member State, has by far outlived its initial usefulness and credibility and that it could be replaced by a light management structure tailored to a broader accountability mandate, with proper provisions to guarantee independence in all of the Court's activities~~, and complemented by a governing board which could be based on Member State representation~~;

Amendment 128 #

Motion for a resolution
Paragraph 32

32. Proposes, therefore, that the Court should be composed of the following bodies: – a governing board consisting of the 28 heads of the national SAIs, which would meet three times per year to define the Court’s annual and multiannual work programme, the possible improvement in the Court’s functions and methodology, and the follow-up required on activities; the board should be chaired by the rotating Presidency of the Council of the European Union; – a management board, of not more than nine members, composed of a representative sample of large and small Member States, with an appropriate gender balance, which would decide on how the mandate should be aligned with the Commission’s term of office; the management board should be headed by the president of the Court and eight vice- presidents; – the management board should be diverse and broad in its composition, and board members should have professional experience in management or auditing, in academic life or experience in political bodies; members of the Court should be especially qualified for their function and their independence must be assured beyond doubt;Deleted

Amendment 129 #

Motion for a resolution
Paragraph 32 – introductory part

32. ~~Proposes, therefore, that the Court should be composed of the following bodies~~deleted:

Amendment 13 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Subheading 3

~~The traditional DAS (statement of assurance) model~~deleted (Moved below)

Amendment 130 #

Motion for a resolution
Paragraph 32 – introductory part

32. Proposes, therefore, that the Court should ~~be composed of the following bodies:~~have the same number of members as the Commission; members should have at least professional experience in auditing as well as in management; members of the Court should be especially qualified for their function and their independence must be assured beyond doubt;

Amendment 131 #

Motion for a resolution
Paragraph 32 – introductory part

32. Proposes, therefore, that th~~e Court should be composed of the following bodies~~is smaller college should:

Amendment 132 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 32 a (new)

32a. Proposes to review the method of remuneration of the Court members and the resources directly and personally affected to each member to both conform it with national and international practices for similar functions and allowing the Court members to fulfil their responsibilities independently;

Amendment 133 #

Motion for a resolution
Paragraph 32 – point 1

· a governing board consisting of the 28 heads of the national SAIs, which would meet three times per year to define the Court's annual and multiannual work programme, the possible improvement in the Court's functions and methodology, and the follow-up required on activities; the board should be chaired by the rotating Presidency of the Council of the European Union;deleted

Amendment 134 #

Motion for a resolution
Paragraph 32 – point 1

Amendment 135 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 32 – point 1

· ~~a governing board consisting of the 28 heads of the national SAIs, which would meet three times per year to~~ define the Court's annual and multiannual work programme, the possible improvement in the Court's functions and methodology, and the follow-up required on activities; ~~the board should be chaired by the rotating Presidency of the Council of the European Union;~~

Amendment 136 #

Motion for a resolution
Paragraph 32 – point 2

· a management board, of not more than nine members, composed of a representative sample of large and small Member States, with an appropriate gender balance, which would decide on how the mandate should be aligned with the Commission's term of office; the management board should be headed by the president of the Court and eight vice- presidents;deleted

Amendment 137 #

Motion for a resolution
Paragraph 32 – point 2

Amendment 138 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 32 – point 2

Amendment 139 #

Motion for a resolution
Paragraph 32 – point 3

· the management board should be diverse and broad in its composition, and board members should have professional experience in management or auditing, in academic life or experience in political bodies; members of the Court should be especially qualified for their function and their independence must be assured beyond doubt;deleted

Amendment 14 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Subheading 3 a (new)

Parliament's vision for the ECA: The future role of the Court

Amendment 140 #

Motion for a resolution
Paragraph 32 – point 3

Amendment 141 #

Motion for a resolution
Paragraph 32 – point 3

· the ~~management board~~college should be diverse and broad in its composition, ~~and board~~gender balanced, and Court members should have professional experience in management or auditing, in academic life or experience in political bodies; members of the Court should be especially qualified for their function and their independence must be assured beyond doubt;

Amendment 142 #

Motion for a resolution
Paragraph 33 – introductory part

33. Adopts the following principles, selection criteria and procedures for delivering its opinion on the candidates for membership of the Management Board of the Court of Auditors:

Amendment 143 #

Motion for a resolution
Paragraph 33 – point a

(a) a reasonable amount of time for consideration must be made available to Parliament so as to allow for candidates to be heard by the ~~Committee on Budgetary Control~~responsible committee and to allow for a committee vote ~~at a meeting after~~following the hearing;

Amendment 144 #

Motion for a resolution
Paragraph 33 – point c

(c) in the Committee on Budgetary Control, hearings will be public and the discussions will be relayed via video. At public hearings, discussion will be kept to a minimum, so as to prevent candidates from being subjected to to personal criticism in public;deleted

Amendment 145 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 33 – point c

(c) in the Committee on Budgetary Control, hearings will be public and the discussions will be relayed via video~~. At public hearings, discussion will be kept to a minimum, so as to prevent candidates from being subjected to to personal criticism in public~~;

Amendment 146 #

Motion for a resolution
Paragraph 33 – point c

(c) in the Committee on Budgetary Control, hearings will be public and the discussions will be relayed via video. ~~At public hearings, discussion will be kept to a minimum, so as to prevent candidates from being subjected to to personal criticism in public;~~

Amendment 147 #

Motion for a resolution
Paragraph 33 – point c

(c) in the Committee on Budgetary Control, hearings will be public and the discussions will be relayed via video. At public hearings, discussion will be kept to a minimum~~, so as to prevent candidates from being subjected to to personal criticism in public~~;

Amendment 148 #

Motion for a resolution
Paragraph 33 – point c

(c) in the Committee on Budgetary Control, hearings will be public and the discussions will be relayed via video. AtFollowing the public hearings, discussion will be ~~kept to a minimum~~held in camera, so as to prevent candidates from being subjected to to personal criticism in public;

Amendment 149 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 33 – point d

(d) Parliament will take its decisions based on the majority of the votes cast at the plenary sitting, and its opinion must be respected by the Council, candidates will be present during the vote and will be requested by the President of the EP after a negative vote if they will withdraw as a candidate;

Amendment 15 #

Motion for a resolution
Paragraph 1

1. Notes that traditionally, the Court has fulfilled its mission mainly by carrying out financial audits and independent evaluations of EU financial management and reporting, as well as providing advice on how such management and reporting could be improved upon to facilitate the EU public accountability process in terms of financial management, financial reporting, public scrutiny and reform;deleted

Amendment 150 #

Motion for a resolution
Paragraph 33 – point d

d) Parliament will take its decisions based on the majority of the votes cast at the plenary sitting, and its opinion must be ~~respected~~taken into account by the Council;

Amendment 151 #

Ivailo KALFIN

Motion for a resolution
Paragraph 34 – introductory part

34. UConsiders that the criteria for appointment of Members of the ECA should be further specified on the basis of Article 286 of TFEU and underlines that Parliament's assessment will be guided mainly by the following criteria:

Amendment 152 #

Motion for a resolution
Paragraph 34 – point a

a) high-level professional experience acquired in public finance – national or regional courts of auditors or other public control authorities – or in management or management auditing, as well as proper knowledge of the governance of the European institutions;

Amendment 153 #

Motion for a resolution
Paragraph 34 – point a

(a) high-level professional experience acquired in public finance ~~or in management or~~, auditing and in management ~~auditing~~, as well as proper knowledge of the governance of the European institutions;

Amendment 154 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 34 – point a a (new)

(aa) While being neutral with regards to the person, deems it suitable to prefer Members from the Court coming from Member States which deliver a Member State declaration in order to provide a positive incentive for Member States to deliver a Member State Declaration.

Amendment 155 #

Ivailo KALFIN

Motion for a resolution
Paragraph 34 – point a a (new)

(aa) the special qualification for this office as stated in art.286 of TFEU shall include an appropriate university degree in finance, audit or law and at least a 15 years professional experience in these areas.

Amendment 156 #

Motion for a resolution
Paragraph 34 – point b

~~(b) where necessary, proof of prior discharge of applicants from management duties previously carried out;~~deleted (moved below)

Amendment 157 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 34 – point b

(b) where ~~necessary, proof of prior discharge of~~relevant, proof that the applicant´s ~~from~~ management ~~duties previously carried out;~~and financial duties have been carried out without negative or qualified audit opinion or evaluation

Amendment 158 #

Motion for a resolution
Paragraph 34 – point c

(c) a~~n impeccable management record, in the case of those who have performed management duties in the public or private sectors~~ good auditing record and evidence of very good knowledge of at least one of the working language of the European Union;

Amendment 159 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 34 – point c a (new)

(ca) where necessary, proof of prior discharge of applicants from management duties previously carried out;

Amendment 16 #

Motion for a resolution
Paragraph 1

1. Notes that ~~traditionally,~~ the Court ~~has~~ fulfil~~led~~s its mission mainly by carrying out financial audits and independent evaluations of EU financial management and reporting, as well as providing advice on how such management and reporting could be improved upon to facilitate the EU public accountability process in terms of financial management, financial reporting, public scrutiny and reform;

Amendment 160 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 34 – point d

(d) candidates are not to hold any elected office or have any responsibilities to a political party ~~as of the date of their appointment~~;

Amendment 161 #

Motion for a resolution
Paragraph 34 – point d a (new)

(da) recognised high standards of integrity and morality of the candidate;

Amendment 162 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 34 – point e

(e) in view of the nature of the work to be done, the age of candidates will also be taken into account, with it being deemed reasonable, for example, to stipulate that Members should not be over 65 years of age at the end of their first term of office or over 70 years of age at the end of their second;deleted

Amendment 163 #

Motion for a resolution
Paragraph 34 – point e

(e) in view of the nature of the work to be done, the age of candidates will also be taken into account, with it being deemed reasonable, for example, to stipulate that Members should not be over 65 years of age at the ~~end~~time of their ~~first term of office or over 70 years of age at the end of their second~~appointment;

Amendment 164 #

Jean-Pierre AUDY

Motion for a resolution
Paragraph 34 – point e

(e) in view of the nature of the work to be done, the age of candidates will also be taken into account, with it being deemed reasonable, for example, to stipulate that Members should not be over 657 years of age at the end of their first term of office or over 70 years of age at the end of their second;

Amendment 165 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 34 – point e a (new)

(ea) in view of the candidates' responses to the committee's questionnaire posed in advance of the hearing;

Amendment 166 #

Motion for a resolution
Paragraph 34 – point f

(f) ~~it would be desirable for~~ members shall not to serve ~~for~~ more than two terms of office;

Amendment 167 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 34 – point f

(f) ~~it would be desirable for members not to~~members will not serve ~~for~~ more than two terms of office;

Amendment 168 #

Motion for a resolution
Paragraph 34 – point g

(g) finally, ~~further to its assessment of individual merit and good character, Parliament will ensure that a balance is maintained in the composition of the Court as a whole in t~~Parliament will take the issue of gender balance among the Court's Memberms ~~of gender representation among its Member~~very serious;

Amendment 169 #

Motion for a resolution
Paragraph 34 – point g

(g) finally, further to its assessment of individual merit and good character, Parliament ~~will ensure that a balance is maintained in the~~favours a balanced composition of the Court as a whole in terms of gender representation among its Members;

Amendment 17 #

Motion for a resolution
Paragraph 1

1. Notes that traditionally, the Court has fulfilled its mission mainly by carrying out financial, compliance and performance audits and independent evaluations of EU financial management and reporting, as well as providing advice on how such management and reporting could be improved upon to facilitate the EU public accountability process in terms of financial management, financial reporting, public scrutiny and reform;

Amendment 170 #

Motion for a resolution
Paragraph 35 – point d

(d) pass on any information concerning nominations which it has received from Member States on the understanding that if it were to withhold information, Parliament would be obliged to conduct its own inquiries, thereby leading to inevitable delays in the nomination procedure;

Amendment 171 #

Motion for a resolution
Paragraph 35 – point f

(f) avoid withdrawing and submitting new nominations which take into account new proposals made by Member States which are motivated exclusively by domestic political criteria;

Amendment 172 #

Motion for a resolution
Paragraph 35 – point g

g) ~~respec~~take into account, if such a case as the above arises, Parliament’s unfavourable opinion of the situation, and to propose a new candidate(s);

Amendment 173 #

Motion for a resolution
Paragraph 36 – point a

(a) each recommendation on each nomination shall be submitted in the form of a report to be adopted based on the a majority of the votes cast ~~and the report shall merely indicate the nomination~~;

Amendment 174 #

Motion for a resolution
Paragraph 36 – point b – point iii – indent 2 a (new)

- a short motivation for its opinion

Amendment 175 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 36 – point e a (new)

(ea) The government of the candidate's Member State will be informed on the outcome of the vote in committee;

Amendment 18 #

Motion for a resolution
Paragraph 1 a (new)

1a. believes that the European Court of Auditors as an external auditor to the Union's institutions may provide the legislators not only with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions in a respective budgetary year, but also that the Court is in an eminent position to provide the legislator and the Budgetary Authority, especially Parliament's Budgetary Control Committee, with valuable opinions on results achieved by the Union's policies, in order to improve the performance and effectiveness of Union financed activities, identify economies of scale and scope as well as spill over effects among national policies of Member State and provide Parliament with external assessments to the Commission's evaluation of public finances in the Member States;

Amendment 19 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 2

2. Is of the opinion that the Court should remain committed to independence, integrity, impartiality and professionalism, while building strong working relationships with its partners, namely the European Parliament, and including its responsible committee, but also the specialised committees, in the accountability process of the EU institutions;deleted

Amendment 2 #

Motion for a resolution
Citation 7 a (new)

- having regard to its resolution of 3 July 2013 on the Integrated Internal Control Framework (2012/2291(INI))

Amendment 20 #

Motion for a resolution
Paragraph 2

2. Is of the opinion that the Court should remain committed to independence, integrity, impartiality and professionalism, while building strong working relationships with its partners, namely the European Parliament, and ~~including its responsible~~more specifically its budget control committee, but also the specialised committees, in the accountability process of the EU institutions;

Amendment 21 #

Motion for a resolution
Paragraph 2

2. Is of the opinion that the Court should remain committed to independence, integrity, impartiality and professionalism, while building strong working relationships with its partners, namely the European Parliament, and including its responsible committee, but also consulting the specialised committees, in the accountability process of the EU institutions;

Amendment 22 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 2 a (new)

2a. The traditional DAS (statement of assurance) model (new subheading)

Amendment 23 #

Motion for a resolution
Paragraph 3

3. ~~Points out that Parliament and its elected Members should be particularly rigorous when examining the implementation of the EU budget and that the Court should remain committed to~~Is of the opinion that independence, integrity, impartiality and professionalism of the Court are key for the credibility of the Court in assisting Parliament and the Council into oversee~~ing~~ and to contribut~~ing~~e to the improvement of EU financial management, and into protect~~ing~~ the financial interests of citizens from programming stages ~~through~~up to the closing of accounts;

Amendment 24 #

Motion for a resolution
Paragraph 3

3. Points out that Parliament and its elected Members should be particularly rigorous when examining the implementation of the EU budget and that the Court should remain committed to assisting Parliament and the Council in overseeing and contributing to the improvement of EU financial management, and in protecting the financial interests of ~~citizens~~the Union from programming stages through to the closing of accounts;

Amendment 25 #

Motion for a resolution
Paragraph 4

4. ~~Regret~~Notes that the Court of Auditors was – for the eighteenth time in a row – unable to grant a positive statement of assurance (DAS4) regarding the legality and regularity of payments; regrets, furthermore, in this context that after such an enormous and repetitive cycle and following the many efforts made, there has not been any change in this regard; highlights the fact that an error rate as such does not provide a comprehensive overview of the effectiveness of Union policies; is bound by the Treaty (Article 287 I (2) (TFEU) ) to provide Parliament and the Council with a declaration of assurance (DAS4) regarding the legality and regularity of payments after having examined the regularity, legality and the results of the Union's Budget, moreover the ECA shall according to the Treaty provide Special Reports and Opinions; notes that a large part of the human resources of the Court are dedicated to the annual DAS exercise; __________________ 4 Abbreviation of the French term ‘Déclaration d'assurance’.

Amendment 26 #

Motion for a resolution
Paragraph 4

4. Regrets that the Court of Auditors was – for the eighteenth time in a row – unable to grant a positive statement of assurance (DAS4 ) regarding the legality and regularity of payments; ~~regrets, furthermore, in this context that after such an enormous and repetitive cycle and following the many efforts made, there has not been any change in this regard;~~ highlights the fact that an error rate as such does not provide a comprehensive overview of the effectiveness of Union policies; __________________ 4 Abbreviation of the French term ‘Déclaration d'assurance’.

Amendment 27 #

Motion for a resolution
Paragraph 4

4. Regrets that ~~the Court of Auditors was –~~ –for the eighteenth ~~time~~year in a row ~~– unable to grant~~- the results of the Court's audit did not permit the Court to give a positive statement of assurance (DAS4) regarding the legality and regularity of payments; regrets, furthermore, in this context that after such an enormous and repetitive cycle and following the many efforts made, there has not been any change in this regard; highlights the fact that an error rate as such does not provide a comprehensive overview of the effectiveness of Union policies; __________________ 4 Abbreviation of the French term ‘Déclaration d'assurance’.

Amendment 28 #

Motion for a resolution
Paragraph 4

4. Regrets that the Court of Auditors was – for the eighteenth time in a row – unable to grant a positive statement of assurance (DAS4) regarding the legality and regularity of payments; regrets, furthermore, in this context that after such an enormous and repetitive cycle and following the many efforts made, there has not been any change in this regard; highlights the fact that an error rate as such does ~~not~~only partially provide a comprehensive overview of the effectiveness of Union policies; __________________ 4 Abbreviation of the French term ‘Déclaration d'assurance’.

Amendment 29 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 4 a (new)

4a. Stresses that the Commission and Court differ in their methodology regarding the evaluation of a process as erroneous and the weight to be attached to this degree of error; points out that the error rates detected by the Court are higher as a result of its changed methodology, while the material threshold remains at 2%; regards this as an additional obstacle to the Commission attaining a positive statement of assurance;

Amendment 3 #

Motion for a resolution
Recital A a (new)

Aa. whereas the European Court of auditors, as a professional audit institution must apply international audit standards applicable to public sector;

Amendment 30 #

Motion for a resolution
Paragraph 5

5. Recalls that Parliament has underlined the position of the Court of Auditors and the Commission in highlighting the fact that the single audit model does not work; is of the opinion that under the current framework, the control costs borne by either the Court, the Member States or the Commission should be made available;deleted

Amendment 31 #

Motion for a resolution
Paragraph 5

5. Recalls that Parliament has underlined the position of the Court of Auditors and the Commission in highlighting the fact that the single audit model does not work effectively; is of the opinion that ~~under the current framework, the control costs borne by either the Court, the Member States or the Commission~~the control costs on all levels, including of the Court itself, should be made ~~available~~transparent;

Amendment 32 #

Motion for a resolution
Paragraph 6

6. Deplores the fact that the commitment and efforts demonstrated by the Commission to reach a fully positive DAS have not yet provided results; points out in particular that, in its 2011 statement of assurance report, the Court again concluded that overall payments were materially affected by error and that the supervisory and control systems in place were, in general, only partially effective;deleted

Amendment 33 #

Motion for a resolution
Paragraph 6

6. Deplores the fact that the commitment and efforts demonstrated by the Commission to reach a fully positive DAS have not yet ~~provided results~~fully succeeded; points out in particular that, in its 20112 statement of assurance report, the Court again concluded that overall payments were materially affected by error and that the supervisory and control systems in place were, in general, only partially effective;

Amendment 34 #

Motion for a resolution
Paragraph 6

6. Deplores the fact that the commitment and efforts demonstrated by the Commission to reach a fully positive DAS have not yet provided satisfactory results; points out in particular that, in its 2011 statement of assurance report, the Court again concluded that overall payments were materially affected by error and that the supervisory and control systems in place were, in general, only partially effective;

Amendment 35 #

Motion for a resolution
Paragraph 7

7. PRecalls that Article 287 TFEU provides that the Court shall provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions; points out that in addition to delivering an opinion on the reliability of accounts, the Court of Auditors ~~must~~ delivers three opinions on the legality and regularity of underlying operations; takes the view that th~~is excessive number of~~ese multiples opinions makes it more difficult for Members of Parliament to assess the Commission's implementation of the budget;

Amendment 36 #

Motion for a resolution
Paragraph 7

7. Points out that in ~~addition to delivering an opinion on~~stead of delivering one statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions, the Court of Auditors ~~must~~ deliver ~~three opinions on the legality and regularity of underlying operations; takes the view that this excessive number of opinions~~ed in 2012 four opinions: one on the reliability of the accounts and three on the legality and regularity of underlying operations (one on the revenue, one on the commitments and one on payments); takes the view that this writing choice makes it more difficult for ~~Members of~~the European Parliament to assess the Commission's implementation of the budget;

Amendment 37 #

Motion for a resolution
Paragraph 7

7. Points out that in addition to delivering an opinion on the reliability of accounts, the Court of Auditors must deliver three opinions on the legality and regularity of underlying operations; takes the view that this excessive number of opinions makes it more difficult ~~for Members of Parliament~~ to assess the Commission's implementation of the budget;

Amendment 38 #

Motion for a resolution
Paragraph 8

8. Points out that the DAS is an annual indicator of a multiannual spending scheme, which makes it difficult to capture the cyclical nature and effect of multiannual arrangements, and therefore the real impact and effectiveness of the management and control systems can only be measured at the end of the spending period; underlines in this respect that financial corrections and recoveries are an important tool to protect the financial interests of the Union and to correct errors; considers, therefore, that the Court should be able to present to the discharge authority a summary report on the final performance of a programming period;

Amendment 39 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 8

8. Points out that the DAS is an annual indicator of a multiannual spending scheme, which makes it difficult to capture the cyclical nature and effect of multiannual arrangements, and therefore the retotal impact and effectiveness of the management and control systems can only be partially measured at the end of the spending period; considers, therefore, that the Court should be able to present to the discharge authority a ~~summary report~~midterm review and a summary report in addition to the annual DAS on the final performance of a programming period;

Amendment 4 #

Motion for a resolution
Recital D

D. whereas public auditors, like the Court and the SAIs of the Member States, play an essential role in restoring confidence and trust in and improving EU public accountability~~, which is carried out in line with the goals of restoring economic growth and strengthening public finances~~; whereas it is therefore important to situate any discussion of possible reforms of the Court in the broader context of the challenge of improving EU public accountability;

Amendment 40 #

Motion for a resolution
Paragraph 8

8. Points out that the DAS is an annual indicator of a multiannual spending scheme, which makes it difficult fully to capture the cyclical nature and effect of multiannual arrangements, and therefore the ~~real~~complete impact and effectiveness of the management and control systems can only be measured at the end of the spending period; considers, therefore, that the Court should be able to present to the discharge authority a summary report on the final performance of a programming period;

Amendment 41 #

Motion for a resolution
Paragraph 8

8. Points out that the DAS is an annual indicator of an often multiannual spending scheme, which makes it difficult to capture the cyclical nature and effect of multiannual arrangements, and therefore the real impact and effectiveness of the management and control systems can only be measured at the end of the spending period; considers, therefore, that the Court should be able to present to the discharge authority a summary report on the final performance of a programming period;

Amendment 42 #

Motion for a resolution
Paragraph 9

9. Is of the opinion that the current DAS framework adds limited value and that an independent DAS could be made on a cyclical basis and/or be delegated in part to the Commission, which holds power with respect to controls-monitoring devices based on discovery sampling, such as the DAS; notes that the Commission already carries out ‘mini DAS’ exercises which follow the methodology of the Court in detail;deleted

Amendment 43 #

Motion for a resolution
Paragraph 9

9. Is therefore of the opinion that the current DAS framework adds limited value ~~and that an independent DAS could be made on a cyclical basis and/or be del~~; underlines in this respect the importance of the report on the Integrated ~~in part to the Commission, which holds power with respect~~Internal Control Framework (2012/2291(INI)) to recon~~trols-monitoring devices based on discovery sampling, such as the DAS; notes that the Commission already carries out ‘mini DAS’ exercises which follow the methodology of the Court in detail~~sider the concept of the DAS; encourages the Court to focus more resources on a multiannual consideration and on performance and output based audits;

Amendment 44 #

Motion for a resolution
Paragraph 9

9. Is of the opinion that the ~~current DAS framework adds limited value and that an independent DAS could be made on a cyclical basis and/or be delegated in part to~~Commission should increase the number of so-called ‘mini DAS’ exercises which follow the methodology of the Court in detail because is the Commission, which holds power with respect to controls-monitoring devices based on discovery sampling, such as the DAS; ~~notes that the Commission already carries out ‘mini DAS’ exercises which follow the methodology of the Court in detail;~~

Amendment 45 #

Motion for a resolution
Paragraph 9

9. Is of the opinion that ~~the current DAS framework adds limited value and that an independent~~in order to provide additional value the DAS cshould ~~be made on a cyclical basis and/or be delegated in part to~~include cyclical elements and, where possible, should make use of work carried out by the Commission, which holds power with respect to controls-monitoring devices based on discovery sampling, such as the DAS; notes that the Commission already carries out ‘mini DAS’ exercises which follow the methodology of the Court in detail;

Amendment 46 #

Motion for a resolution
Paragraph 10

10. Points out that this would free up resources to allow the Court' to prioritise its efforts in favour of a much more robust, efficient and effective role in assessing the systemic risk involved for the EU in adopting macro- and micro- financial and prudential policies and activities, focusing on the effectiveness of the EU public and private sector financial architecture, taking into account the spill- over effects of the associated systemic risks; notes that this would allow the Court to signal an economic and financial crisis;deleted

Amendment 47 #

Motion for a resolution
Paragraph 10

Amendment 48 #

Motion for a resolution
Paragraph 10

10. Points out that ~~this~~a revisited and more efficient DAS approach would free up resources ~~to allow~~for the Court' to ~~prioritise~~ use its audits e~~fforts in favour of a much more robust, efficient and effective role in assessing the systemic risk involved for the EU in adopting macro- and micro-~~xperience to provide additional guidance to policy makers and legislators, for example on the risks arising from the current economic and financial crisis, to EU financial mand prudential policies and activities, focusing on the effectiveness of the EU public and private sector financial architecture, taking into account the spill- over effects of the associated systemic risks; notes that this would allow the Court to signal an economic and financial crisisagement and accountability, of proposals to strengthen financial supervision and to increase the use of financial instruments outside the framework of the EU budget;

Amendment 49 #

Motion for a resolution
Paragraph 10

10. Points out that this would free up resources to allow the Court' to prioritise its efforts in favour of a much more robust, efficient and effective role in assessing the systemic risk involved for the EU in adopting macro- and micro-financial and prudential policies and activities, focusing on the effectiveness of the EU public and private sector financial architecture, taking into account the spill-over effects of the associated systemic risks; ~~notes that this would allow the Court to signal an economic and financial crisis;~~

Amendment 5 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Recital F

F. whereas under Article 286 of the Treaty on the Functioning of the European Union, the Members of the Court of Auditors must be chosen from among persons who belong or have belonged in their respective Member State to external audit bodies or who are especially qualified and whom independence is beyond doubt to hold the office in question;

Amendment 50 #

Motion for a resolution
Paragraph 10 a (new)

10a. welcomes the fact that, since 2009, the Court has focused considerable efforts on developing its products and services as well as its annual report; believes, however, that greater effort should be made and more resources used to improve quality further, primarily with respect to the Court's performance audit work, which provides information on the EU budget results; considers that the Court should build upon the DAS model to determine whether results have been achieved and to explain how they have been achieved, so that lessons can be learned and applied in other contexts;

Amendment 51 #

Motion for a resolution
Subheading 4

The Court's new dimensions and challenges~~: from ex-post to ex-ante~~

Amendment 52 #

Motion for a resolution
Paragraph 11

11. Acknowledges the historic, constructive role of the DAS exercise focuses on the concepts of legality and regularity as being useful indices of good financial practices on the part of the EU; underlines, however, that at this point, and in the future, the Court should devote more resources to the examination of whether economy, effectiveness and efficiency have been achieved in the use of the public funds entrusted to the Commission as many Special Reports of the Court showed that results and added value of programs could not be proven. These findings have unfortunately not led to fundamental adjustments in EU programs;

Amendment 53 #

Motion for a resolution
Paragraph 11

11. Acknowledges the historic, constructive role of the DAS exercise focuses on the concepts of legality and regularity ~~as being useful indices of good financial practices on the part of the EU~~shows the way that EU funds have been used in accordance with the decisions of parliament, acting as legislator and budget authority; underlines, however, that at this point, and in the future, the Court should devote more resources to the examination of whether economy, effectiveness and efficiency have been achieved in the use of the public funds entrusted to the Commission;

Amendment 54 #

Motion for a resolution
Paragraph 11

11. Acknowledges the ~~historic, constructive~~ role of the DAS exercise to focuses on ~~the concepts of~~ legality and regularity as ~~being~~ useful indices of good financial practices ~~on the part of the EU~~and management performance on all levels of Union spending; underlines, however, that at this point, and in the future, the Court should devote more resources to the examination of whether economy, effectiveness and efficiency have been achieved in the use of the public funds entrusted to the Commission;

Amendment 55 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 11

11. Acknowledges the historic, constructive role of the DAS exercise that focuses on the concepts of legality and regularity as being useful indices of good financial practices on the part of the EU; underlines, however, that at this point, and in the future, the Court should devote more resources to the examination of whether economy, effectiveness and efficiency have been achieved in the use of the public funds entrusted to the Commission;

Amendment 56 #

Motion for a resolution
Paragraph 12

12. Believes that the moment has arrived to revisit and ‘re-engineer’ the mandate of the Court to suit present circumstances, taking account of the EU's present and future pressing needs; is of the opinion that the Court should be involved in the preparation of the Commission's work programme, providing advice as to the risks that may be encountered therein;deleted

Amendment 57 #

Motion for a resolution
Paragraph 12

12. Believes that the moment has arrived to revisit and ‘re-engineer’ the mandate of the Court to suit present circumstances, taking account of the EU's present and future pressing needs; ~~is of the opinion that the Court should be involved in the preparation of the Commission's work programme, providing advice as to the risks that may be encountered therein~~;

Amendment 58 #

Motion for a resolution
Paragraph 12

12. Believes that the moment has arrived to revisit and ‘re-engineer’ the mandate of the Court to suit present circumstances, taking account of the EU's present and future pressing needs; is of the opinion that the Court should ~~be involved~~provide detailed opinions in the preparation of the Commission's work programme~~, provi~~ including advice as to the risks that may be encountered therein;

Amendment 59 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 13

13. Highlights the fact that the Court's mandate, as established under the Treaty, provides the reference framework for the Court to fulfil its role as the independent external audit body of the Union; notes that the mandate provides for significant flexibility to allow the Court to carry out its mission beyond the scope of the DAS; recalls that the mandate enables the Court to present the results of its performance audits in special reports which provide significant opportunity to add value by focusing on high-risk areas and addressing topics of high interest to stakeholders;deleted

Amendment 6 #

Motion for a resolution
Recital G

G. whereas it is ~~important~~essential that the Court of Auditors beis composed of ~~figure~~members who provide, to the highest degree, guarantees of professional competence and independence as required by the Treaty, while avoiding any risks to the reputation of the Court;

Amendment 60 #

Motion for a resolution
Paragraph 13

13. Highlights the fact that the Court’s mandate, as established under the Treaty, provides the reference framework for the Court to fulfil its role as the independent external audit body of the Union; notes that the mandate provides for significant flexibility to allow the Court to carry out its mission beyond the scope of the DAS; recalls that the mandate enables the Court to present the results of its performance audits in special reports which provide significant opportunity to add value by focusing on and investigating high-risk areas and addressing topics of high interest to stakeholders; notes, in addition, that these reports provide information to European citizens on the functioning of the Union and the use of European funds in many sectors, helping to bring Europe closer to citizens and to make it more transparent and easier to understand;

Amendment 61 #

Motion for a resolution
Paragraph 13

13. Highlights the fact that the Court's mandate, as established under the Treaty, provides the reference framework for the Court to fulfil its role as the independent external audit body of the Union; notes that the mandate provides for significant flexibility to allow the Court to carry out its mission beyond the scope of the DAS; recalls that the mandate enables the Court to present the results of its performance audits in special reports which provide significant opportunity to add value by focusing on high-risk areas ~~and addressing topics of high interest to stakeholders~~;

Amendment 62 #

Motion for a resolution
Paragraph 13 a (new)

13a. Is of the opinion that the actual number of auditors after enlargement and considering the entry in the Union of future new Member-States is too high to be effective, expects that in the next revision of the Treaty the number will not be higher than 9, on a rotating bases between Member-States;

Amendment 63 #

Motion for a resolution
Paragraph 14

14. Welcomes the fact that, since 2009, the Court has focused considerable efforts on developing its products and services as well as its annual report; believes, however, that greater effort should be made and more resources used to improve quality further, primarily with respect to the Court's performance audit work, which provides information on the EU budget results; considers that the Court should build upon the DAS model to determine whether results have been achieved and to explain how they have been achieved, so that lessons can be learned and applied in other contexts;deleted

Amendment 64 #

Motion for a resolution
Paragraph 14

Amendment 65 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 14

14. Welcomes the fact that, since 2009, the Court has focused considerable efforts on developing its products and services as well as its annual report; believes, however, that greater effort should be made and more resources used to improve quality further, primarily with respect to the Court's performance audit work, which provides information on the EU budget results; considers that the Court should ~~build up~~go beyond the DAS model to determine whether results have been achieved and to explain how they have been achieved, so that lessons can be learned and applied in other contexts;

Amendment 66 #

Motion for a resolution
Paragraph 14 a (new)

14a. Recalls that the one of the best way to improve the control of the European Union accounts and to enhance both performance and effectiveness of EU spending is to have a discharge voted before the 31st of December of the year following the financial year controlled; underlines that that would force the Court to present its annual report the 30th of June;

Amendment 67 #

Jean-Pierre AUDY

Motion for a resolution
Paragraph 14 a (new)

14a. Recommends that the European Court of Auditors, without prejudice to its independence, form its opinion on the basis of the materiality threshold rather than the tolerable error rate alone, since this appears to be more in line with international audit standards;

Amendment 68 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 15

15. Recommends, moreover, that the Court intervene in all legislative proposals put forward by the Commission, providing advice during the conception period as to the financial and other risks involved, and also assisting the Commission to develop a new culture of performance, defining in their legislative proposals and in their management procedures a number of targets and key performance indicators which meet the requirements of the Court of Auditors in terms of relevance, comparability and reliability;deleted

Amendment 69 #

Motion for a resolution
Paragraph 15

Amendment 7 #

Motion for a resolution
Recital H

H. whereas some appointments have given rise to differences of opinion between Parliament and the Council, the persistence of which risks harming the good working relations of the Court with the aforementioned institutions and possibly ~~jeopardising the credibility~~have serious negative consequences for the credibility and hence effectiveness of the Court;

Amendment 70 #

Motion for a resolution
Paragraph 15

15. ~~Recommend~~Welcomes, moreover, that the Court intervenes in ~~all~~prioritised legislative proposals put forward by the Commission, providing advice during the conception period as to the financial and other risks involved, and also assisting the Commission to develop a new culture of performance, defining in their legislative proposals and in their management procedures a number of targets and key performance indicators which meet the requirements of the Court of Audi; invites the Court to contribute to programme objectives and key performance indicators in terms of relevance, comparability and reliability in a constructive debate with the EU institutions;

Amendment 71 #

Motion for a resolution
Paragraph 15

15. Recommends, moreover, that the Court ~~intervene~~provides opinions in ~~all~~key legislative proposals put forward by the Commission, providing advice during the conception period as to the financial and other risks involved, and also assisting the Commission to further develop a new culture of performance, defining in their legislative proposals and in their management procedures a number of targets and key performance indicators which meet the requirements of the Court of Auditors in terms of relevance, comparability and reliability;

Amendment 72 #

Motion for a resolution
Paragraph 15

15. Recommends, moreover, that the Court intervene in ~~all~~specific legislative proposals put forward by the Commission, providing advice during the conception period as to the financial and other risks involved, and also assisting the Commission to develop a new culture of performance, defining in their relevant legislative proposals and in their management procedures a number of targets and key performance indicators which meet the requirements of the Court of Auditors in terms of relevance, comparability and reliability;

Amendment 73 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 15 a (new)

15a. Proposes that the European Parliament devotes a special section in its annual discharge report to the follow-up of the recommendations made by the Court in its various performance audits, in order to pressure the Commission and member states to implement these recommendations. Parliament should also indicate to which major follow-up actions the Court can pay special attention in its annual report.

Amendment 74 #

Motion for a resolution
Paragraph 16

16. Insists, therefore, that the Court's mandate, as set out under the Treaty, be fulfilled by means of the following priority actions, listed in order of importance and level of staff resources involved: · provision of support and advice through the issue of comprehensive opinions to the Commission, Parliament and the Council on the preparation and discussion of the Union's programme and new draft legislative proposals; · provision of performance audits evaluating the economy, efficiency and effectiveness of Union policy instruments; · provision of statements of assurance to Parliament and the Council as to the reliability of the accounts and the legality and regularity of the underlying transactions, in line with Article 287 TFEU;deleted

Amendment 75 #

Motion for a resolution
Paragraph 16 – introductory part

16. Insists, therefore, that the Court's mandate, as set out under the Treaty, be fulfilled by means of the following priority actions~~, listed in order of importance and level of staff resources involved~~:

Amendment 76 #

Motion for a resolution
Paragraph 16 a (new)

16a. Invites the Court to come forward with an estimation of additional resources needed to fulfil these tasks;

Amendment 77 #

Motion for a resolution
Paragraph 16 – point 1

· provision of support and advice through the issue of comprehensive opinions to the Commission, Parliament and the Council on ~~the preparation and discussion of the Union's programme and~~relevant new draft legislative proposals;

Amendment 78 #

Motion for a resolution
Paragraph 16 – point 1

· provision of support and advice through the issue of comprehensive opinions to the Commission, Parliament and the Council on the preparation ~~and discussion~~ of the Union's programme and new draft legislative proposals;

Amendment 79 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 16 – point 2

· provision of performance audits evaluating the economy, efficiency ~~and~~, effectiveness and allocation of public spending of Union policy instruments;

Amendment 8 #

Motion for a resolution
Recital J

J. whereas Parliament's opinion falls subject to intense media interest; whereas should persons who had their candidacy previously been publicly and formally ~~repudiated~~turned down by Parliament take office as Members of the Court, trust in the institutions concerned would be weakened;

Amendment 80 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 17

17. Notes that the Court undertakes the planning of its work programme on a multiannual and annual basis; notes that the multiannual plan allows for the Court's strategy to be defined and updated, and the annual plan sets out the specific tasks to be undertaken during the year in question; welcomes the fact that every year the Court presents the annual work programme to the ~~Committee on Budgetary Control~~responsible committee, listing the priority audit tasks and the resources allocated for their implementing;

Amendment 81 #

Motion for a resolution
Paragraph 18

18. Is of the opinion that while the Treaty of Lisbon re-affirmed the legal framework and independence of the Court in promoting public accountability, thereby tasking it with the important role of holding the Commission to account; notes that Parliament and the Council should also play an influential role in the definition of the Court's multiannual strategy plan;deleted

Amendment 82 #

Motion for a resolution
Paragraph 18

18. Is of the opinion that while the Treaty of Lisbon re-affirmed the legal framework and independence of the Court in promoting public accountability, thereby tasking it with the important role of holding the Commission to account; notes that, without prejudice to its independence, Parliament and the Council should also play an i~~nfluential~~mportant role in the definition of the Court’s annual and multiannual strategy plan, so that its work is consistent with priority and topical EU issues while responding to the needs of Parliament and the Council for information and expertise in exercising their powers of control, which will result in greater effectiveness and efficiency in their work and in a stronger democratic dimension to this control;

Amendment 83 #

Motion for a resolution
Paragraph 18

18. Is of the opinion that while the Treaty of Lisbon re-affirmed the legal framework and independence of the Court in promoting public accountability, thereby tasking it with the important role of holding the Commission to account; ~~notes that Parliament and the Council should also play an influential role in the definition of the Court’s multiannual strategy plan~~expresses its satisfaction at the current level of cooperation with the Court and urges it also to discuss with the European Parliament its multiannual strategy prior to the adoption thereof;

Amendment 84 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 18

18. Is of the opinion that while the Treaty of Lisbon re-affirmed the legal framework and independence of the Court in promoting public accountability, thereby tasking it with the important role of holding the Commission to account; notes that Parliament ~~and the Council~~ should also play an influential role in the definition of the Court's multiannual strategy plan;

Amendment 85 #

Motion for a resolution
Paragraph 19

19. Believes that ~~preparatory tripartite meetings between~~the current form of meetings of the Court with Parliament, and the Council ~~and the Court could form a basis upon which to establish~~provide valuable advice to the drawing up of the Court's annual work programme; stresses that ~~such structured preparatory~~these dialogue ~~could~~s greatly assists in ensuring the effective and democratic accountability to citizens of the public funds put at stake to meet EU objectives; emphasizes that despite an increased advisory collaboration with Parliament and the Council, the Court should, independent of political or national influence, decide on its annual work program;

Amendment 86 #

Motion for a resolution
Paragraph 19

19. Believes that preparatory ~~tripartite~~ meetings between Parliament~~, the Council~~ and the Court could form a basis upon which to establish the Court's annual work programme; stresses that such structured preparatory dialogue could greatly assist in ensuring the effective and democratic accountability to citizens of the public funds put at stake to meet EU objectives;

Amendment 87 #

Motion for a resolution
Paragraph 19

19. Believes that preparatory tripartite meetings between Parliament, the Council and the Court could form a basis upon which ~~to establish~~should inform the Court's annual work programme; stresses that such structured preparatory dialogue could greatly assist in ensuring the effective and democratic accountability to citizens of the public funds put at stake to meet EU objectives;

Amendment 88 #

Jean-Pierre AUDY, Ingeborg GRÄSSLE, Monica MACOVEI, Monika PANAYOTOVA

Motion for a resolution
Paragraph 20

20. Notes, furthermore, that the added value of the Court is directly linked to the use made of its work by Parliament and other stakeholders in the accountability process; insists, therefore, that the Court's annual work programme be aligned with the political priorities of the legislators and presented, in this connection, to Parliament's special committees;deleted

Amendment 89 #

Motion for a resolution
Paragraph 20

20. Notes that issues of major interests to external stakeholders, such as the European Parliament, and subsequent audit requests are neither collected in a structured way nor fully treated as preferential; considers this as detrimental to the relevance and impact of the Court's audit results; notes, furthermore, that the added value of the Court is directly linked to the use made of its work by Parliament and other stakeholders in the accountability process; in~~sist~~vites, therefore, th~~at the Court'~~e Court to take into consideration in its annual work programme ~~be aligned with~~ the political priorities of the legislators and ~~presented, in this connection, to Parliament's specia~~issues of major interest to the EU citizens communicated by the Parliament's Budgetary Control cCommittee as a channel of the EU citizens' concerns;

Amendment 9 #

Motion for a resolution
Recital K

K. whereas amembers with professional auditing knowledge together with broader and more diverse functional background which ensures ~~broader~~diverse perspectives and competences will improve the Court's effectiveness in judgement and operation; whereas the failure to find an appropriate gender balance is unacceptable nowadays;

Amendment 90 #

Motion for a resolution
Paragraph 20

20. Notes, furthermore, that the added value of the Court is directly linked to the use made of its work by Parliament and other stakeholders in the accountability process; ~~insist~~believes, therefore, that the Court's annual work programme be aligned with the p~~olitical priorities of the legislators and~~riorities imposed by the legislative programme and in any case expects that the Court takes into account all the European Parliament's requests; the annual work programme will be presented, in this connection where relevant, to Parliament's special committees;

Amendment 91 #

Motion for a resolution
Paragraph 20 a (new)

20a. Cooperation with national Supreme Audit Institutions (New subheading)

Amendment 92 #

Motion for a resolution
Paragraph 20 b (new)

20b. Expects that closer cooperation between the ECA and Member State's SAI is established with concrete results concerning the share of the annual work of the ECA; expects furthermore concrete methodological steps and agreements on audit calendars; expects the Commission, on the basis of a legal study, to make proposals to integrate Member States SAI's audit work in the Court's audits on shared management in their respective Member State;

Amendment 93 #

Motion for a resolution
Paragraph 21

21. Emphasises that the Court should be at the forefront in defining a ~~model reform~~working method whereby national SAIs and the Court step up the coordinateion of their resources to evaluate the expenditure and performance of the EU budget, avoiding duplication of control work and sharing control information, ~~which results in~~identifying risk areas, conducting joint audits or involving SAIs more closely in ECA audit missions, which results in the development of common working methods and greater effectiveness at each control level; notes that the sharing of audit and control data and of best practices between the Court and the SAIs is key to improving the targeting of audit and control efforts;

Amendment 94 #

Motion for a resolution
Paragraph 21

21. Emphasises that the Court should be at the forefront in defining a model reform whereby national SAIs and the Court coordinate their resources to evaluate the expenditure and performance of the EU budget, avoiding duplication of control work and sharing control information, which results in greater effectiveness at each control level; notes that the sharing of audit and control data between the Court and the SAIs is key to improving the targeting of audit and control efforts; notes that too many layers of control exist and that these duplications should be avoided in order to decrease the burden on managing authorities and beneficiaries;

Amendment 95 #

Motion for a resolution
Paragraph 22

Amendment 96 #

Motion for a resolution
Paragraph 22

22. Calls, therefore, for closer cooperation between national audit institutions and the European Court of Auditors in connection with the auditing of shared-management arrangements, pursuant to Article 287(3) TFEU; suggests that all national courts of auditors will be presented within the European Court of Auditors by a permanent delegate;

Amendment 97 #

Motion for a resolution
Paragraph 22 a (new)

22a. 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 98 #

Motion for a resolution
Paragraph 22 a (new)

22a. Notes that the Court of Auditors should administer its audit reports and related findings while implementing measures to protect the rights and legal interests of the citizens and organizations who take part in the audit proceedings; encourages the Court to create favourable conditions for the actual realization of the auditee's rights, namely the right to a hearing, by designing and establishing a detailed system of procedural guarantees;

Amendment 99 #