Activities of Christofer FJELLNER related to 2010/2142(DEC)
Shadow reports (1)
REPORT on discharge in respect of the implementation of the general budget of the European Union for the financial year 2009, Section III – Commission and executive agencies PDF (638 KB) DOC (458 KB)
Amendments (48)
Amendment 3 #
Proposal for a decision on discharge to Commission
Paragraph 1
Paragraph 1
1. ..............Grants the Commission discharge in respect of the implementation of the general budget of the European Union for the financial year 2009;
Amendment 21 #
Proposal for a decision on the closure of the accounts of the general budget of the European Union for the financial year 2009, Section III – Commission
Paragraph 1
Paragraph 1
1. ..............Approves the closure of the accounts of the general budget of the European Union for the financial year 2009;
Amendment 29 #
Motion for a resolution
Recital D
Recital D
D. whereas European citizens expect taxpayers' money to be used correctly, efficiently and usefully and whereas the question of the ‘size’ of the Union budget has to be discussed on the basis of the objectives to be achieved, as well as on the basis of the competences and responsibilities given by the Treaty on the Functioning of the European Union,
Amendment 32 #
Motion for a resolution
Recital F
Recital F
F. whereas mandatory national management declarations issued and preferably signed at ministerial level and duly audited by an independent auditor are a necessary and indispensable step to counter the current lack of ownership and the widespread perception of financial mismanagement at European level,
Amendment 36 #
Motion for a resolution
Recital M
Recital M
M. whereas concrete proposals for an efficient implementation of regular, tripartite meetings between the Presidents of Parliament, the Council and the Commission - as provided for in Article 324 of the Treaty on the Functioning of the European Union shall be drawn up so as to ensure good cooperation between those institutions,
Amendment 38 #
Motion for a resolution
Recital O
Recital O
O. whereas the role of the Court of Auditors is to check information, notand to produce itnformation, and whereas the Court of Auditors' ability to carry out its responsibilities effectively under the Treaty on the Functioning of the European Union should in no way be constrained,
Amendment 55 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Recalls that the Member States have primary responsibility for day-to-day management and control of the majority of Union expenditure and that national bodies initiate and process files for Union financial support and validate the reimbursement claims presented to the Commission;
Amendment 65 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes further that the Court of Auditors' audit results show a very marginal increase in its estimate of the most likely error rate concerning the payments for the policy group ‘Agriculture and natural resources’ and a significant decrease in its estimate of the most likely error rate concerning the payments for the policy group ‘Cohesion’;
Amendment 66 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Notes the reduction in the most likely error rate due to specifmainly due to the composition of the Court of Auditors' sample, which circumstancesontained smaller Member States with, centralised political systems, such as Denmark, Estonia, Luxembourg and Hungary; warns against premature conclusions as long as the Member States' supervisory and control systems are only ‘partially effective’; regrets that this fundamental problem continues to exist;
Amendment 69 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Recalls its repeated invitations to the Commission to present a proposal for the introduction of mandatory national management declarations (NMDs) issued and preferably signed at ministerial level and duly audited by an independent auditor so as far as such declarations are a necessary and indispensable first step to improve the efficiency of national systems and to enhance national accountability for the use of Union money;
Amendment 74 #
Motion for a resolution
Paragraph 11
Paragraph 11
Amendment 115 #
Motion for a resolution
Paragraph 29 a (new)
Paragraph 29 a (new)
29a. Considers that such fiscal adjustments and savings are important tools in restoring public confidence in the national as well as the Union institutions;
Amendment 116 #
Motion for a resolution
Paragraph 30
Paragraph 30
30. Considers that ensuring sound financial management and a well balanced and appropriate size of budget, should help to deliver value for money as regards both domestic budgets as well as the Union's budget; believes, accordingly, that the principles of value for money and transparency should be at the heart of all actions to improve the financial management of Union funds;
Amendment 119 #
Motion for a resolution
Paragraph 31 a (new)
Paragraph 31 a (new)
31a. Considers that a review of the Financial Regulation should be based on an evaluation of the existing Regulation, notes that a review is not an end in itself;
Amendment 121 #
Motion for a resolution
Paragraph 32
Paragraph 32
32. Believes that control systems cannot aim at zero risk in all spending areas, not only because it would be extremely expensivethe benefits could never justify the costs, but also because it is unlikely that zero risk in all spending areas will ever be achieved; accepts that a certain risk of error will always exist when implementing Union spending programmes;
Amendment 126 #
Motion for a resolution
Paragraph 34
Paragraph 34
34. Invites the Commission to identify weaknesses in present management and control systems as well as to analyse the cost and benefits of various possible changes; underlines that where it is difficult to obtain a sufficiently high level of compliance with scheme rules, a number of options such as: simplification of the rules, re-designing the programme, tightening controls, tolerating a higher level of non-compliance or terminating the programme, are possible;
Amendment 138 #
Motion for a resolution
Paragraph 39
Paragraph 39
39. Notes the IAS annual report to the discharge authority (COM(2010)0447) on internal audits carried out in 2009 and that the Commission's internal auditor is of the opinion that an overview at the level of the institution is necessary if common processes such as risk analysis and business continuity management are to be effective in protecting the institution as a whole and in order to ensure sound financial management of investments in information technology systems through economies of scale and by providing common solutions to common requirements;
Amendment 143 #
Motion for a resolution
Paragraph 43
Paragraph 43
43. Urges the introduction of a single audit model whereby audits are carried out, recorded and reported to a common standard - as proposed by the Court of Auditors in its Opinion 2/2004 and repeatedly supported by Parliament - where each level of control builds on the proceeding one, with a view to reducing the burden on the auditee and enhancing the quality of audit activities but without undermining the independence of the audit bodies concerned; believes that internal controls should provide reasonable assurance on the legality and regularity of transactions, and compliance with the principles of economy,ic efficiency and effectiveness and underlines that controls should be coordinated to avoid unnecessary duplication; draws attention to the fact that the Court of Auditors is the external auditor of the Union and therefore not an element of internal control;
Amendment 144 #
Motion for a resolution
Paragraph 44
Paragraph 44
44. Invites the Commission to present a report on the feasibility of introducing a single audit model applicable to the Union budget putting to an end the current juxtaposition of national and Union internal control systems; invites the Commission to adopt a risk-based approach for the auditing sampling rather than an approach based on statistical sampling;
Amendment 166 #
Motion for a resolution
Paragraph 50
Paragraph 50
50. Notes that, since the entry into force of the Treaty of Lisbon, the Ordinary Legislative Procedure applies to the Staff Regulations; invites the Commission to modernise the staff Regulations and to adapt the working conditions for the institutions' staff in such a way that Union's institutions will continue to be attractive places to work and pursue a career in; is worried that the number ofnotes, however, the difference between the generous caondidates from certain Member States has already decreased dramattions at the Union institutions and the conditions for public officially and believes that possibilitis in Member States; notes, for personal and professional development shall play a major role in this modernisation procesurther, that such differences may impair public confidence in the Union institutions;
Amendment 176 #
Motion for a resolution
Paragraph 51
Paragraph 51
51. Welcomes the fact that the Commission has succeeded in bringing the error rate down to around 2 % in recent years; however, notes that the error rate increased slightly in 2009;
Amendment 178 #
Motion for a resolution
Paragraph 55 a (new)
Paragraph 55 a (new)
55a. Considers that the effectiveness of the spending areas as a whole, not just individual projects, must be evaluated on its overall trend of errors;
Amendment 191 #
Motion for a resolution
Paragraph 64 a (new)
Paragraph 64 a (new)
64a. Also notes that 36 % of payments to projects were affected by errors, and that this still is the area with the highest error rate;
Amendment 192 #
Motion for a resolution
Paragraph 64 b (new)
Paragraph 64 b (new)
64b. Considers that the spending areas themselves, not just individual projects, must be evaluated on the overall trend of errors;
Amendment 194 #
Motion for a resolution
Paragraph 65 a (new)
Paragraph 65 a (new)
65a. Considers that such complexity is an important issue to consider when considering improvements and simplifications;
Amendment 205 #
Motion for a resolution
Paragraph 74
Paragraph 74
74. Recalls that the Commission's role includes providing guidance to the Member States and developing good practices among national bodies; believes that some DGs cshould improve their performance in this respect;
Amendment 211 #
Motion for a resolution
Paragraph 78
Paragraph 78
78. Invites the Commission to include in the Financial Regulation a request for mandatory NMDs issued and preferably signed at ministerial level and duly audited by an independent auditor as a first vital step towards greater national accountability for Union expenditure; takes the view that without introducing this instrument the Commission will not be able to fulfil its duty to supervise the Member States and to ensure an effective functioning of the national management and control systems;
Amendment 212 #
Motion for a resolution
Paragraph 79
Paragraph 79
Amendment 216 #
Motion for a resolution
Paragraph 84 a (new)
Paragraph 84 a (new)
84a. Also notes, that in view of the particular importance of research and development for the Union economy, errors in this area are especially alarming;
Amendment 218 #
Motion for a resolution
Paragraph 86
Paragraph 86
86. NotesIs worried about the fact that the Court of Auditors found errors in 43 % of the audited cost statements - both in 2009 as well as in 2008 - which had received an unqualified opinion from the certifying auditor before submission for reimbursement;
Amendment 219 #
Motion for a resolution
Paragraph 87 a (new)
Paragraph 87 a (new)
87a. Considers that public trust in the area of research, energy and transport is very important, since this area is anticipated to increase its share of the Union budget in the coming years;
Amendment 222 #
Motion for a resolution
Paragraph 88
Paragraph 88
88. Invites the Commission to ensure that the independent auditors who have incorrectly certified cost statements are made aware of the eligibility criteria for declared costs and if applicable held accountable, to review the operation of the system for the certification of beneficiaries' costing methodologies, to reduce the backlog in recovering undue amounts paid and to impose sanctions where necessary, to further simplify the research funding rules and to ensure full accountability for the proper use of Union money;
Amendment 229 #
Motion for a resolution
Paragraph 92 a (new)
Paragraph 92 a (new)
92a. Considers that the effectiveness of the spending areas themselves, not just individual projects, must be evaluated on its overall trend of errors;
Amendment 238 #
Motion for a resolution
Paragraph 97 a (new)
Paragraph 97 a (new)
97a. Notes that there could also be negative effects in providing foreign aid, such as when corrupt regimes in receiving countries mismanage funds, and that the work to prevent such effects must be given top priority;
Amendment 245 #
Motion for a resolution
Paragraph 100
Paragraph 100
Amendment 247 #
Motion for a resolution
Paragraph 109
Paragraph 109
109. Notes with concern and is worried that the Court of Auditors continues to detect errors in payments for which an unqualified opinion has been issued by the approved auditor and that the Court of Auditors considers audit certification as only partially effective in identifying errors in the declared costs;
Amendment 251 #
Motion for a resolution
Paragraph 111 – indent 2
Paragraph 111 – indent 2
– to raise the certifying auditors' awareness of expenditure eligibility rules to improve the reliability of the audit certificates they issue, and, if applicable, holding such auditors accountable,
Amendment 253 #
Motion for a resolution
Paragraph 112 – indent 7
Paragraph 112 – indent 7
– the Commission has not taken any serious steps to explain the need of the introduction of NMDs to the Member States despite many invitations to do so from Parliament, nor has it explained how such declarations should be carried out,
Amendment 255 #
Motion for a resolution
Paragraph 113 – point a – introductory part
Paragraph 113 – point a – introductory part
a) introduction of mandatory NMDs dupreferably signed by the national finance minister according to the following steps:
Amendment 258 #
Motion for a resolution
Paragraph 113 – point a – subpoint a.iii
Paragraph 113 – point a – subpoint a.iii
a.iii) the establishment of a roadmap indicating the date at which the Member States shall have completed the main steps in the process of introducing NMDs, the date at which complete, reliable and useful NMDs will be a condition for receiving Union funds as well as the date for introducing in the Financial Regulation mandatoryexplaining how Member States shall deliver reliable and useful NMDs;
Amendment 271 #
Motion for a resolution
Paragraph 113 – point d – subpoint d.i – indent 1
Paragraph 113 – point d – subpoint d.i – indent 1
– a clear, comprehensive and fully correct list of all financial corrections implemented since 1992004 as well as information on whether incorrectly received payments have been recovered or replaced by other projects in which case a qualitative assessment of these replacement projects shall also be presented,
Amendment 272 #
Motion for a resolution
Paragraph 113 – point f – introductory part
Paragraph 113 – point f – introductory part
Amendment 276 #
Motion for a resolution
Paragraph 117 a (new)
Paragraph 117 a (new)
117a. Welcomes that some Member States (namely Denmark, the Netherlands, the United Kingdom and Sweden) deliver national management declarations, but notes that they differ in quality and clarity;
Amendment 277 #
Motion for a resolution
Paragraph 117 b (new)
Paragraph 117 b (new)
Amendment 278 #
Motion for a resolution
Paragraph 119 – introductory part
Paragraph 119 – introductory part
119. Invites the Commission to present a formal proposal for the introduction of mandatory NMDs dupreferably signed by the national finance minister according to the following steps:
Amendment 280 #
Motion for a resolution
Paragraph 119 – indent 3
Paragraph 119 – indent 3
– the establishment of a roadmap indicating the date at which the Member States shall have completed the main steps in the process of introducing NMDs, the date at which complete, reliable and useful NMDs will be a condition for receiving Union funds as well as the date in the Financial Regulation for introducing mandatoryhow Member States shall deliver reliable and useful NMDs;
Amendment 298 #
Motion for a resolution
Paragraph 126 – indent 2
Paragraph 126 – indent 2
– a description of clear, unequivocal criteria applicable for all Directorates- General and leaving no room for interpretation of future interruptions/suspensions of payments as well as lifting interruptions/suspensions of payments whereby an automatic mechanism without prior decision on the managerial or political level shall be created,
Amendment 301 #
Motion for a resolution
Paragraph 128 – indent 1
Paragraph 128 – indent 1
– a clear, comprehensive and fully correct list of all financial corrections implemented since 1992004, as well as information on whether incorrectly received payments have been recovered or replaced by other projects, in which case a qualitative assessment of these replacement projects shall also be presented,