INHALT

2005/530/EC, Euratom: Decision of the European Parliament of 12 April 2005 on closing the accounts in respect of the implementation of the general budget of the European Union for the financial year 2003, Section III — Commission

DECISION OF THE EUROPEAN PARLIAMENT
of 12 April 2005
on closing the accounts in respect of the implementation of the general budget of the European Union for the financial year 2003, Section III — Commission
(2005/530/EC, Euratom)
RESOLUTION OF THE EUROPEAN PARLIAMENT
containing the comments which are an integral part of the decision on the discharge for implementing the general budget of the European Union for the financial year 2003, Section III — Commission
A. HORIZONTAL ISSUES
Reliability of the accounts — qualified opinion
Court of Auditors' global assessment 2003 — no reasonable assurance
Court of Auditors' specific assessment
Delegation risk
The Court of Auditors' Statement of Assurance …
… and its inherent problems
The current reform of the DAS …
… is a step in the right direction but seems to be too modest
Single audit
Improvement of the annual activity reports and declarations by Directors-General
Further recommendations
B. SECTORAL ISSUES
Own resources
Agriculture, animal health and measures to combat fraud
Recovery of irregular payments
The system for the identification and registration of bovine animals
Management and supervision of the measures to control foot-and-mouth disease
The common organisation of the market in raw tobacco
Structural measures
Interreg III
Internal policies
Environment, public health and safety
Research
Internal Market
Transport
Culture and Education
Area of freedom, security and justice
Gender equality
External Policies
Reform of the external aid management system
Court of Auditors' Annual Report
Solidarity Fund for Latin America
Development
Pre-accession aid
Phare
Sapard