Progress: Procedure completed
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | CONT | MARINESCU Marian-Jean ( PPE) | FITTO Raffaele ( ECR), GERBRANDY Gerben-Jan ( ALDE), ŠOLTES Igor ( Verts/ALE), VALLI Marco ( EFDD), KAPPEL Barbara ( ENF) |
Lead committee dossier:
Subjects
Events
PURPOSE: to grant discharge to the Artemis Joint Undertaking for the financial year 2014.
NON-LEGISLATIVE ACT: Decision (EU) 2016/2157 of the European Parliament on discharge in respect of the implementation of the budget of the Artemis Joint Undertaking for the financial year 2014.
CONTENT: with this Decision, the European Parliament granted the Executive Director of the ECSEL Joint Undertaking (formerly the Artemis Joint Undertaking and the ENIAC Joint Undertaking) discharge in respect of the implementation of the Artemis Joint Undertaking's budget for the financial year 2014.
This decision is in line with the European Parliament's resolution adopted on 27 October 2016 and comprises a series of observations that form an integral part of the discharge decision (please refer to the summary of the opinion of 27 October 2016).
Among Parliament’s main observations made in the resolution accompanying the discharge decision, it expressed concern that the Court of Auditors issued a qualified opinion regarding the regularity and legality of the underlying transactions regarding the audit of project cost claims.
Parliament noted, however, that the ECSEL JTI has corrected most of the irregularities noted above.
The European Parliament decided to grant the Executive Director of the ECSEL Joint Undertaking (formerly the ENIAC Joint Undertaking and the ARTEMIS Joint Undertaking) discharge in respect of the implementation of the joint undertaking’s budget for the financial year 2014.
At the same time, Parliament approved the closure of ITER’s accounts.
Parliament also adopted by 498 votes to 108, with 18 abstentions, a resolution containing a number of recommendations that form an integral part of the discharge decision granted in plenary.
The principal observations made by Parliament may be summarised as follows:
Budgetary and financial management : Parliament noted the Joint Undertaking’s accounts for the period 1 January 2014 to 26 June 2014 present fairly, in all material respects, its financial position on 26 June 2014. It recalled that the Joint Undertaking and the ENIAC Joint Undertaking were merged to create the Electronic Components and Systems for European leadership Joint Technology Initiative (‘ECSEL JTI’), which started its activity in June 2014 and will run for 10 years. It was concerned that the Court of Auditors in its report on the annual accounts of the Joint Undertaking for the financial year 2014 issued a qualified opinion regarding the regularity and legality of the underlying transactions on the grounds that the administrative agreements signed with the national funding authorities regarding the audit of project cost claims do not include practical arrangements for ex-post audits. Members noted that ECSEL JTI carried out an extensive assessment of the effectiveness of the assurance systems for a sample of 10 ARTEMIS and ENIAC Member States and noted that the assessment demonstrated that the coverage rate is three times higher than the threshold of 20% above which the national systems are considered sufficient as per the ex-post audit strategy. Parliament further noted that the ECSEL JTI has invited NFAs to produce evidence that the implementation of the national procedures provide a reasonable assurance on the legality and regularity of transactions. It remarked that by the deadline of 30 June 2016, 76 % of the NFAs so invited submitted the documents required and confirmed that the implementation of the national procedures provides a reasonable assurance on the legality and regularity of transactions. Internal control : Parliament was concerned concern that the Joint Undertaking took no action regarding some internal control standards relating to information and financial reporting and that this was due to the impending merger. In the meantime, ECSEL JTI achieved substantial progress with regard to the implementation of the ICS and establishing internal audit capability.
The Committee on Budgetary Control adopted the second report by Marian-Jean MARINESCU (EPP, RO) on discharge in respect of the implementation of the budget of the ARTEMIS Joint Undertaking for the financial year 2014.
The committee called on the European Parliament to grant the Executive Director of the ECSEL Joint Undertaking (formerly the ARTEMIS Joint Undertaking and the ENIAC Joint Undertaking) discharge in respect of the implementation of the ARTEMIS Joint Undertaking’s budget for the financial year 2014 .
In parallel, Members called on the Parliament to close the accounts of the Joint Undertaking for 2014.
They made a series of specific recommendations which may be summarised as follows:
Budgetary and financial management : Members recalled that the Joint Undertaking and the ENIAC Joint Undertaking were merged to create the Electronic Components and Systems for European leadership Joint Technology Initiative (‘ECSEL JTI’), which started its activity in June 2014 and will run for 10 years. They are concerned that the Court of Auditors in its report on the annual accounts of the Joint Undertaking for the financial year 2014 issued a qualified opinion regarding the regularity and legality of the underlying transactions on the grounds that the administrative agreements signed with the national funding authorities regarding the audit of project cost claims do not include practical arrangements for ex-post audits. Members noted that ECSEL JTI carried out an extensive assessment of the effectiveness of the assurance systems for a sample of 10 ARTEMIS and ENIAC Member States and noted that the assessment demonstrated that the coverage rate is three times higher than the threshold of 20% above which the national systems are considered sufficient as per the ex-post audit strategy. Internal control : Members noted with concern that the Joint Undertaking took no action regarding some internal control standards relating to information and financial reporting and that this was due to the impending merger. In the meantime, ECSEL JTI achieved substantial progress with regard to the implementation of the ICS and establishing internal audit capability.
The European Parliament decided to postpone its decision to grant discharge to the Executive Director of the ECSEL Joint Undertaking in respect of the implementation of Atemis’s budget for the financial year 2014 .
It postponed the closure of the accounts of the Artemis Joint Undertaking (in accordance with Annex V, Article 5 (1)(b) to Parliament’s Rules of Procedure.
Parliament adopted by 600 votes to 35, with 0 abstentions, a resolution containing a series of recommendations, which form an integral part of the decision on discharge and which add to the general recommendations set out in the resolution on performance, financial management and control of EU agencies:
General remark : Parliament recalled that the Joint Undertaking and the ENIAC Joint Undertaking (ENIAC) were merged to create the Electronic Components and Systems for European leadership Joint Technology Initiative (ECSEL JTI), which started its activity in June 2014 and will run for 10 years. Qualified opinion of the Court of Auditors : Parliament are concerned that the Court in its report on the annual accounts of the Joint Undertaking issued a qualified opinion regarding the regularity and legality of the underlying transactions on the grounds that the administrative agreements signed with the national funding authorities (‘NFAs’) regarding the audit of project cost claims do not include practical arrangements for ex-post audits. It noted that the Joint Undertaking did not assess the quality of the audit reports received from the NFAs concerning the costs relating to completed projects even though the ECSEL JTI confirmed that its extensive assessment of the national assurance systems concluded that they can provide reasonable protection of the financial interests of the Joint Undertaking’s members. Parliament invited the ECSEL initiative to further strengthen its controls and the Court to collect additional and necessary documents and information as an alternative way to justify its opinion. Parliament also called on the ECSEL JTI, following the assessment of the procedures applied by the NFAs , to invite the NFAs to produce evidence that the implementation of the national procedures provides a reasonable assurance on the legality and regularity of transactions. Budget and financial management : Parliament noted the Joint Undertaking's final budget for the financial year 2014 included commitment appropriations of EUR 2 554 510 and payment appropriations of EUR 30 330 178 (operational). It noted that the utilisation rate for administrative commitment appropriations was 38 % due to the merger of the Joint Undertaking and ENIAC in June 2014 and to the fact that the budget was adopted for the whole year.
Parliament noted the limited amount of information regarding in-kind and cash contribution. It called on the Court to include, in its reports to come, concrete provisions regarding the evaluation procedure and the level of in-kind and cash-paid contribution.
Lastly, Parliament issued a series of observations on internal audits, the undertakings legal framework, and on the issue of the management of conflicts of interest.
The Committee on Budgetary Control adopted the report by Marian-Jean MARINESCU (EPP, RO) on discharge in respect of the implementation of the budget of the Artemis Joint Undertaking for the financial year 2014.
The parliamentary committee calls on the European Parliament to postpone its decision to grant the Executive Director of the joint undertaking the discharge in respect of the implementation of the joint undertaking's budget for the financial year 2014 .
Accordingly, Members call on Parliament to delay the approval the closure of the joint undertaking’s accounts.
They made, however, a number of recommendations that need to be taken into account when the discharge is granted. They may be summarised as follows:
General remark: Members recall that the Joint Undertaking and the ENIAC Joint Undertaking (ENIAC) were merged to create the Electronic Components and Systems for European leadership Joint Technology Initiative (ECSEL JTI), which started its activity in June 2014 and will run for 10 years. Qualified opinion of the Court of Auditors: Members are concerned that the Court in its report on the annual accounts of the Joint Undertaking issued a qualified opinion regarding the regularity and legality of the underlying transactions on the grounds that the administrative agreements signed with the national funding authorities (‘NFAs’) regarding the audit of project cost claims do not include practical arrangements for ex-post audits. They note that the Joint Undertaking did not assess the quality of the audit reports received from the NFAs concerning the costs relating to completed projects even though the ECSEL JTI confirmed that its extensive assessment of the national assurance systems concluded that they can provide reasonable protection of the financial interests of the Joint Undertaking’s members. Members invite the ECSEL initiative to further strengthen its controls and the Court to collect additional and necessary documents and information as an alternative way to justify its opinion. Budget and financial management: Members note the Joint Undertaking's final budget for the financial year 2014 included commitment appropriations of EUR 2 554 510 and payment appropriations of EUR 30 330 178 (operational). They note that the utilisation rate for administrative commitment appropriations was 38 % due to the merger of the Joint Undertaking and ENIAC in June 2014 and to the fact that the budget was adopted for the whole year.
Members note the limited amount of information regarding in-kind and cash contribution. They call on the Court to include, in its reports to come, concrete provisions regarding the evaluation procedure and the level of in-kind and cash-paid contribution.
Lastly, Members issue a series of observations on internal audits, the undertakings legal framework, and on the issue of the management of conflicts of interest.
Having examined the revenue and expenditure accounts for the period 1 January 2014 to 26 June 2014 and the balance sheet as at 26 June 2014 of the ARTEMIS Joint Undertaking, as well as the Court of Auditors' report on the annual accounts of the Joint Undertaking for the period 1 January 2014 to 26 June 2014, accompanied by the Joint Undertaking's replies to the Court's observations, the Council recommended the European Parliament to give a discharge to the Executive Director of the ECSEL Joint Undertaking in respect of the implementation of the budget of the Joint Undertaking for the period 1 January 2014 to 26 June 2014.
The Council recalled that the ECSEL Joint Undertaking has replaced and succeeded the ARTEMIS Joint Undertaking and that discharge should be given to the Executive Director of the ECSEL Joint Undertaking.
The Council welcomed the Court's opinion that, in all material respects, the Joint Undertaking's annual accounts present fairly its financial position as at 26 June 2014 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of the Joint Undertaking's Financial Rules, and that the underlying transactions for the period 1 January 2014 to 26 June 2014 are legal and regular in all material respects.
Nevertheless, the Council made the following observations:
legality and regularity of transactions : the Council regretted that the Court gave a qualified opinion on the legality and regularity of transactions underlying the accounts of the Joint Undertaking. In the Court's assessment, the Joint Undertaking's ex-post audit strategy does not provide sufficient assurance that this key control tool is functioning effectively. Even though the National Funding Authorities (NFAs), are responsible for ex-post audits, the Joint Undertaking did not assess the quality of those audits nor was reliable information provided to enable the calculation of an error rate. The Council called on the ECSEL Joint Undertaking, as the successor Joint Undertaking, to ensure that the future audit strategies address these shortcomings; implementation rate : the Council took note of the Court's observation concerning the low implementation rate of the administrative commitment appropriations due to the merger with the ENIAC Joint Undertaking that took place in June 2014; financial regulation : the Council also noted that the new provisions of the Financial Regulation were implemented with a delay and that the Joint Undertaking's Financial Rules were not modified due to the merger that took place in June 2014.
PURPOSE: presentation of the EU Court of Auditors’ report on the annual accounts of the Artemis Joint Undertaking for the financial year 2014, together with the Joint Undertaking’s reply.
CONTENT: in accordance with the tasks conferred on the Court of Auditors by the Treaty on the Functioning of the European Union, the Court presents to the European Parliament and to the Council, in the context of the discharge procedure, a Statement of Assurance as to the reliability of the annual accounts of each institution, body or agency of the EU, and the legality and regularity of the transactions underlying them, on the basis of an independent external audit.
This audit concerned, amongst others, the annual accounts of the Artemis Joint Undertaking (Embedded Computing Systems).
Statement of assurance : pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU), the Court has audited:
the annual accounts of the ARTEMIS Joint Undertaking, which comprise the financial statements and the reports on the implementation of the budget for the financial year ended 31 December 2014; the legality and regularity of the transactions underlying those accounts.
Opinion on the reliability of the accounts : in the Court’s opinion, the Joint Undertaking’s annual accounts present fairly, in all material respects, its financial position as at 31 December 2014 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its financial rules and the accounting rules adopted by the Commission’s accounting officer.
Basis for a qualified opinion on the legality and regularity of the transactions underlying the accounts : the Court noted that for this Joint Undertaking, the audit of project cost claims has been delegated to the national funding authorities of the Member States (NFAs). However, Artemis did not assess the quality of these audits. The Court performed an assessment of the audit strategies, including audit reports, of national funding authorities. It indicates that the methodologies used did not allow the Joint Undertaking to calculate a reliable weighted error rate nor a residual error rate. Therefore the Court feels that it is not possible to conclude whether ex-post audits are functioning effectively. Hence, it gave a qualified opinion. The audit also revealed the following points:
financial and budgetary management : the utilisation rate for administrative commitment appropriations was 38 % because the merger took place in June whereas the budget was adopted for the whole year; procurement: the Court notes that the amount of appropriations committed for the calls for proposals was 48 % of the total budget (as against 49% at 31 December 2013) to cover operational expenditure; internal control : the Joint Undertaking’s ex-post audit strategy is a key tool for assessing the legality and regularity of the underlying transactions. The administrative agreements do not include practical arrangements for ex-post audits, and the Court has given a qualified opinion on this point.
Cross-cutting remarks for all the Joint undertakings : the monitoring and reporting of research results is laid down in the Seventh Framework Programme (FP7). In the grant agreements signed with members and other beneficiaries, the Joint Undertakings have included specific provisions governing intellectual property rights and the dissemination of research activities and results. The implementation of these provisions is monitored by the Joint Undertakings at different stages of the funded projects and significant progress has been achieved in 2014. However, in order to meet the requirements of Horizon 2020 and to better contribute to the dissemination of FP7 research results, the Court considers that cooperation between the Joint Undertakings and the Commission must be developed as much as possible with special regard to the further integration of some of the Joint Undertakings’ data into the Commission’s systems.
The Court also indicates that there is room to improve procedures, in particular in the implementation of the ex-post audit strategy, and cooperation with the Commission as regards the integration of the research results.
Replies of the Joint Undertaking : the Joint Undertaking replies point by point to all the technical remarks made by the Court of Auditors. It indicates particularly, that the ECSEL Joint Undertaking undertook extensive assessments of the national assurance systems and concluded that the latter can provide a reasonable protection of the financial interests of the Joint Undertaking members. However, as indicated by the Court, the national methodologies do not allow the calculation of a weighted error rate nor a residual error rate for the projects launched under ARTEMIS and ENIAC Joint Undertakings.
With regard to the activities of the Joint Undertaking in 2014 , the report refers to the Joint Undertaking’s latest available annual activity report for 2013 available at the following address:
http://www.artemis-ju.eu/reference_documents
It should be noted that the budget for the Joint Undertaking was EUR 2 554 510 for commitments and EUR 30 330 178 for payments (operational).
Remark: the ARTEMIS and ENIAC Joint Undertakings were merged to create ECSEL (the Electronic Components and Systems for European Leadership Joint Undertaking.)
The latter combines not only the Artemis JU on embedded systems and ENIAC JU on nanoelectronics, but also integrates work on implementing a research agenda for the development of key technologies for embedded computing systems across different application areas. ECSEL JU started its activities on 27 June 2014 and will run for 10 years.
PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2014, as part of the 2014 discharge procedure.
Analysis of the accounts of the Artemis Joint Undertaking .
CONTENT: this Commission document sets out the consolidated annual accounts of the European Union for the financial year 2014 as prepared on the basis of the information presented by the institutions, organisations and bodies of the EU, in accordance with Article 148 (2) of the Financial Regulation applicable to the EU's General Budget, including the Artemis Joint Undertaking.
The document contains the figures on which the discharge procedure is based.
On this basis, the Financial Controller of the European Commission ensures the certification of the consolidated accounts as declared by the institutions, agencies and joint undertakings of the European Union.
Discharge procedure of the EU Joint Undertakings : the EU Budget finances a wide range of policies and programmes throughout the EU. In accordance with the priorities set by the European Parliament and the Council in the multi-annual financial framework (MFF), the European Commission carries out specific programmes, activities and projects in the field with the technical support of some specialised agencies.
The consolidated annual accounts of the EU provide information on the activities of the institutions, agencies and other bodies of the EU from a budgetary and accrual accounting perspective.
The consolidated reports on the implementation of the general budget of the EU include the budget implementation of all Institutions. Agencies and Joint Undertakings (JUs) do not have a separate budget inside the EU budget ; and they are partially financed by a Commission budget subsidy.
This document sets out how the Joint Undertakings spent and implemented their budget in 2014. Each JU is subject to its own discharge procedure.
ARTEMIS : in 2014, the tasks and budget of the Joint Undertaking were as follows:
description of the tasks of the Joint Undertaking : the joint undertaking, which is located in Brussels (BE), was set up in 2007 by Council Regulation 74/2008/EC for a period of 10 years. The main objective of the Joint Undertaking is to implement a 'Research Agenda' for the development of key technologies for Embedded Computing Systems across different application areas; implementation of appropriations of the JU : as of 18 June 2014, the accounts of the ARTEMIS Joint Undertaking and ENIAC have been integrated in a new structure called ECSEL. At 31 December, 2014, the Commission held 95.47% ownership of the ECSEL joint undertaking. The accounts of Artemis were regularly audited for the period up to the integration of Artemis.
Please also consult Artemis Joint Undertaking’s final accounts.
PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2014, as part of the 2014 discharge procedure.
Analysis of the accounts of the Artemis Joint Undertaking .
CONTENT: this Commission document sets out the consolidated annual accounts of the European Union for the financial year 2014 as prepared on the basis of the information presented by the institutions, organisations and bodies of the EU, in accordance with Article 148 (2) of the Financial Regulation applicable to the EU's General Budget, including the Artemis Joint Undertaking.
The document contains the figures on which the discharge procedure is based.
On this basis, the Financial Controller of the European Commission ensures the certification of the consolidated accounts as declared by the institutions, agencies and joint undertakings of the European Union.
Discharge procedure of the EU Joint Undertakings : the EU Budget finances a wide range of policies and programmes throughout the EU. In accordance with the priorities set by the European Parliament and the Council in the multi-annual financial framework (MFF), the European Commission carries out specific programmes, activities and projects in the field with the technical support of some specialised agencies.
The consolidated annual accounts of the EU provide information on the activities of the institutions, agencies and other bodies of the EU from a budgetary and accrual accounting perspective.
The consolidated reports on the implementation of the general budget of the EU include the budget implementation of all Institutions. Agencies and Joint Undertakings (JUs) do not have a separate budget inside the EU budget ; and they are partially financed by a Commission budget subsidy.
This document sets out how the Joint Undertakings spent and implemented their budget in 2014. Each JU is subject to its own discharge procedure.
ARTEMIS : in 2014, the tasks and budget of the Joint Undertaking were as follows:
description of the tasks of the Joint Undertaking : the joint undertaking, which is located in Brussels (BE), was set up in 2007 by Council Regulation 74/2008/EC for a period of 10 years. The main objective of the Joint Undertaking is to implement a 'Research Agenda' for the development of key technologies for Embedded Computing Systems across different application areas; implementation of appropriations of the JU : as of 18 June 2014, the accounts of the ARTEMIS Joint Undertaking and ENIAC have been integrated in a new structure called ECSEL. At 31 December, 2014, the Commission held 95.47% ownership of the ECSEL joint undertaking. The accounts of Artemis were regularly audited for the period up to the integration of Artemis.
Please also consult Artemis Joint Undertaking’s final accounts.
Documents
- Decision by Parliament: T8-0420/2016
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary: A8-0276/2016
- Amendments tabled in committee: PE589.129
- Committee draft report: PE584.108
- Results of vote in Parliament: Results of vote in Parliament
- Decision by Parliament: T8-0192/2016
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary: A8-0092/2016
- Amendments tabled in committee: PE576.931
- Committee draft report: PE571.618
- Supplementary non-legislative basic document: 05587/2016
- Court of Auditors: opinion, report: OJ C 422 17.12.2015, p. 0009
- Court of Auditors: opinion, report: N8-0001/2016
- Non-legislative basic document: COM(2015)0377
- Non-legislative basic document: EUR-Lex
- Non-legislative basic document published: COM(2015)0377
- Non-legislative basic document published: EUR-Lex
- Non-legislative basic document: COM(2015)0377 EUR-Lex
- Court of Auditors: opinion, report: OJ C 422 17.12.2015, p. 0009 N8-0001/2016
- Supplementary non-legislative basic document: 05587/2016
- Committee draft report: PE571.618
- Amendments tabled in committee: PE576.931
- Committee draft report: PE584.108
- Amendments tabled in committee: PE589.129
Activities
- Marina ALBIOL GUZMÁN
Plenary Speeches (2)
- Jean ARTHUIS
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- Marie-Christine ARNAUTU
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- Jonathan ARNOTT
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- Zigmantas BALČYTIS
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- Hugues BAYET
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- Xabier BENITO ZILUAGA
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- Steeve BRIOIS
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- James CARVER
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- Nicola CAPUTO
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- Alberto CIRIO
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- Daniel DALTON
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- Mireille D'ORNANO
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- Edouard FERRAND
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- Marine LE PEN
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- Notis MARIAS
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- Marijana PETIR
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- Miroslav POCHE
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- Claude ROLIN
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- Maria Lidia SENRA RODRÍGUEZ
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- Siôn SIMON
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- Beatrix von STORCH
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- Patricija ŠULIN
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- Pavel TELIČKA
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- Miguel VIEGAS
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- Tim AKER
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- Marie-Christine BOUTONNET
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- Gianluca BUONANNO
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- Therese COMODINI CACHIA
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- Javier COUSO PERMUY
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- Edward CZESAK
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- William (The Earl of) DARTMOUTH
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- Norbert ERDŐS
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- Georgios EPITIDEIOS
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- Lorenzo FONTANA
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- Ildikó GÁLL-PELCZ
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- Antanas GUOGA
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- Brian HAYES
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- Cătălin Sorin IVAN
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- Diane JAMES
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- Marc JOULAUD
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- Philippe JUVIN
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- Afzal KHAN
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- Bernd KÖLMEL
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- Bernd LUCKE
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- Paloma LÓPEZ BERMEJO
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- Renaud MUSELIER
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- Franck PROUST
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- Julia REID
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- Sofia RIBEIRO
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- Liliana RODRIGUES
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- Fernando RUAS
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- Lola SÁNCHEZ CALDENTEY
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- Branislav ŠKRIPEK
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- Monika SMOLKOVÁ
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- Davor ŠKRLEC
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- Igor ŠOLTES
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- Joachim STARBATTY
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- Neoklis SYLIKIOTIS
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- Eleftherios SYNADINOS
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- Tibor SZANYI
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- Dubravka ŠUICA
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- Claudia ȚAPARDEL
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- Kazimierz Michał UJAZDOWSKI
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- Ángela VALLINA
Plenary Speeches (1)
Votes
A8-0092/2016 - Marian-Jean Marinescu - Résolution #
A8-0276/2016 - Marian-Jean Marinescu - Résolution #
Amendments | Dossier |
19 |
2015/2199(DEC)
2016/03/04
CONT
8 amendments...
Amendment 1 #
Proposal for a decision 1 Paragraph 1 1.
Amendment 2 #
Proposal for a decision 1 Paragraph 1 1.
Amendment 3 #
Proposal for a decision 2 Paragraph 1 1.
Amendment 4 #
Proposal for a decision 2 Paragraph 1 1.
Amendment 5 #
Motion for a resolution Paragraph 4 4.
Amendment 6 #
Motion for a resolution Paragraph 4 a (new) 4a. Notes that the Court of Auditors' report includes a qualified opinion which is based on the lack of information necessary to calculate either a weighted error rate or a residual error rate following the ex post audits by NFAs; invites the Court of Auditors to collect additional and necessary documents and information, for which the Joint Undertaking is not empowered to require, from the national audit bodies of the Member States and/or the national competent departments, in accordance with Article 287(3) of the Treaty on the Functioning of the European Union; moreover, invites the Court of Auditors to use this additional information as an alternative way to justify its opinion and to report to the discharge authority on its assessment of these additional elements;
Amendment 7 #
Motion for a resolution Paragraph 11 11.
Amendment 8 #
Motion for a resolution Paragraph 13 13. Notes with concern from the Court's report that the Joint Undertaking did not have in place a comprehensive written procedure to deal with conflicts of interest at the time of the audit; acknowledges from ECSEL JTI that its Governing Board adopted a comprehensive policy to prevent conflicts of interest;
source: 576.931
2016/09/06
CONT
11 amendments...
Amendment 1 #
Proposal for a decision 1 Citation 6 a (new) - having regard to Protocol (No 1) to the Treaty on the Functioning of the European Union on the role of National Parliaments in the European Union,
Amendment 10 #
Motion for a resolution Citation 2 b (new) - having regard to Protocol (No 2) to the Treaty on the Functioning of the European Union (TFEU) on the application of the principles of subsidiarity and proportionality,
Amendment 11 #
Motion for a resolution Paragraph 3 3. Notes from the Court's report that the Joint Undertaking did not assess the quality of the audit reports received from the NFAs concerning the costs relating to completed projects;
Amendment 2 #
Proposal for a decision 1 Citation 6 b (new) - having regard to Protocol (No 2) to the Treaty on the Functioning of the European Union (TFEU) on the application of the principles of subsidiarity and proportionality,
Amendment 3 #
Proposal for a decision 1 Paragraph 1 Amendment 4 #
Proposal for a decision 1 Paragraph 1 1.
Amendment 5 #
Proposal for a decision 2 Citation 6 a (new) - having regard to Protocol (No 1) to the Treaty on the Functioning of the European Union on the role of National Parliaments in the European Union,
Amendment 6 #
Proposal for a decision 2 Citation 6 b (new) - having regard to Protocol (No 2) to the Treaty on the Functioning of the European Union (TFEU) on the application of the principles of subsidiarity and proportionality,
Amendment 7 #
Proposal for a decision 2 Paragraph 1 1.
Amendment 8 #
Proposal for a decision 2 Paragraph 1 1.
Amendment 9 #
Motion for a resolution Citation 2 a (new) - having regard to Protocol (No 1) to the Treaty on the Functioning of the European Union on the role of National Parliaments in the European Union,
source: 589.129
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History
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2015-07-23T00:00:00New
2015-07-22T00:00:00 |
committees/0/shadows/2 |
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docs/2/docs/0/url |
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http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE571.618New
https://www.europarl.europa.eu/doceo/document/CONT-PR-571618_EN.html |
docs/3/docs/0/url |
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http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE576.931New
https://www.europarl.europa.eu/doceo/document/CONT-AM-576931_EN.html |
docs/4/docs/0/url |
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http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE584.108New
https://www.europarl.europa.eu/doceo/document/CONT-PR-584108_EN.html |
docs/5/docs/0/url |
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https://www.europarl.europa.eu/doceo/document/CONT-AM-589129_EN.html |
events/1/type |
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Committee referral announced in Parliament, 1st reading/single readingNew
Committee referral announced in Parliament |
events/2/type |
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Vote in committee, 1st reading/single readingNew
Vote in committee |
events/3 |
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events/3 |
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events/4/docs/0/url |
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https://www.europarl.europa.eu/doceo/document/CRE-8-2015-04-27-TOC_EN.html |
events/6 |
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events/6 |
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events/8/type |
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Vote in committee, 1st reading/single readingNew
Vote in committee |
events/9 |
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events/9 |
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events/10/docs/0/url |
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http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20161026&type=CRENew
https://www.europarl.europa.eu/doceo/document/CRE-8-2015-10-26-TOC_EN.html |
events/11 |
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events/11 |
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committees/0 |
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committees/0 |
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events/3/docs/0/url |
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http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2016-0092&language=ENNew
http://www.europarl.europa.eu/doceo/document/A-8-2016-0092_EN.html |
events/6/docs/0/url |
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http://www.europarl.europa.eu/doceo/document/TA-8-2016-0192_EN.html |
events/9/docs/0/url |
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events/11/docs/0/url |
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committees |
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