13 Amendments of Jean-Pierre AUDY related to 2012/2167(DEC)
Amendment 2 #
Proposal for a decision 1
Paragraph 1
Paragraph 1
1. Grants/postpones the Commission discharge in respect of the implementation of the general budget of the European Union for the financial year 2011;
Amendment 15 #
Motion for a resolution
Paragraph 1 – point a a (new)
Paragraph 1 – point a a (new)
(aa) Regards it as abnormal that the annual accounts should include negative net assets of EUR 33.8 billion, and wonders whether the amounts to be called in from the Member States in respect of staff pensions, which are estimated at EUR 34.8 billion, should not be entered as an asset, given that they are clearly a commitment; notes the Commission accounting officer’s explanations to the effect that international public-sector accounting standards have been applied; calls on the European Court of Auditors to deliver an explicit opinion on this matter; calls for a figure to be put on the risk of this commitment not being recovered, in the light of the Member States’ financial situation; proposes that consideration should be given to setting up a Community pension fund in order to get these financial commitments vis-à-vis staff off the balance sheet;
Amendment 66 #
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14a. Points out that in addition to delivering one opinion on the reliability of the accounts, the European Court of Auditors delivers three on the legality and regularity of the underlying operations; takes the view that this plethora of opinions makes it more difficult for Members of the European Parliament to assess the Commission's implementation of the budget;
Amendment 68 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Points out that the Court establishes, on the basis of its audits, the most likely error rate, which in 2011 stood at 3,9% for payments, that, over the years, the institutions arrived at an informal understanding that the materiality threshold for errors is 2%, and that, if the most likely error rate is above this threshold, the Court will give an adverse opinion;
Amendment 69 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Points out that, in accordance with international audit standards, the external auditor should set the materiality threshold for errors independently;
Amendment 70 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Emphasises that errors should not necessarily be considered asa distinction must be drawn between errors and fraud and considers that, in the vast majority of cases, errors stem from administrative mistakes, many of which are linked to the complexity of European and national rules, which can be corrected;
Amendment 75 #
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Calls, therefore, pursuant to Article 287(3) TFEU, for closer cooperation between national audit institutions and the European Court of Auditors in connection with the auditing of shared- management arrangements;
Amendment 76 #
Motion for a resolution
Paragraph 19 b (new)
Paragraph 19 b (new)
19b. Proposes that consideration should be given to having the national audit institutions deliver, in a capacity as independent external auditors and in accordance with international audit standards, national audit certificates in respect of the management of Community funds; these certificates would be submitted to the Member State governments with a view to their being produced as part of the discharge process, on the basis of an appropriate interinstitutional procedure to be established;
Amendment 77 #
Motion for a resolution
Paragraph 19 c (new)
Paragraph 19 c (new)
19c. Criticises the fact that it takes Parliament too long to reach a discharge decision; proposes that a working party should be set up to propose ways of ensuring that Parliament takes a decision on the discharge in the year after the one being audited;
Amendment 126 #
Motion for a resolution
Paragraph 59 a (new)
Paragraph 59 a (new)
59a. Calls, pursuant to the second subparagraph of Article 287(4) TFEU, for the European Court of Auditors to deliver an opinion on the independence of the national audit authorities in the context of shared management;
Amendment 137 #
Motion for a resolution
Paragraph 67
Paragraph 67
67. Welcomes the entry into force of the European Stability Mechanism but reiterates its warning againstcriticises the setting- up of that Mechanism outside the Union's institutional framework as this, which precludes any actual democratic, political and budgetary control by the institutions of the Union, in particular Parliament;
Amendment 277 #
Motion for a resolution
Recital A
Recital A
A. whereas Europe is facing an economic serious budgetary and financial crisis in additionwhich may give rise to a crisis of confidence in its institutions, a situatthe Union, and whereas it is important that, through the Commission, which requires Parliament to be particularly rigorous when scrutinising the accounts of the Commissionimplements the Union budget, the European Union should set a good example of sound public management; whereas this sound public management is vital to the Union’s retention of its AAA rating, which is important, particularly to meet the commitment to provide EUR 60 billion in guarantees for the European Stability Mechanism;
Amendment 279 #
Motion for a resolution
Recital B
Recital B