2004/720/EC: Decision of the European Parliament of 21 April 2004 closing the acc... (32004B0720)
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2004/720/EC: Decision of the European Parliament of 21 April 2004 closing the accounts in respect of the implementation of the general budget of the European Union for the 2002 financial year (Commission)
- DECISION OF THE EUROPEAN PARLIAMENT
- of 21 April 2004
- closing the accounts in respect of the implementation of the general budget of the European Union for the 2002 financial year (Commission)
- (2004/720/EC)
- RESOLUTION
- of the European Parliament accompanying the decision concerning discharge in respect of the implementation of the general budget of the European Union for the 2002 financial year (Commission)
- A. HORIZONTAL ISSUES
- Shared management
- General issues
- Commission's responsibility
- Member States' responsibility
- Position of the Court of Auditors on shared management
- Recommendations
- Auditing and shared management
- Recovery
- The reform of the Commission
- General aspects
- Decentralised financial control and risk assessment
- The reform of the accounting system
- The post-reform control structures
- General issues
- The directors-general as delegated authorising officers
- The Internal Audit Service
- The Audit Progress Committee
- The Internal Audit Capabilities (DG level)
- The Central Financial Service in DG Budget
- The Accounting Officer's Department in DG Budget
- The European Anti-Fraud Office (OLAF)
- Presentation of audit results
- Corruption
- B. SECTORAL ISSUES
- Own resources
- The taxpayers and the EU budget
- The Community's transit system
- Agriculture
- Setting of export subsidy rates
- The prefinancing regime
- Support for less-favoured areas
- The Structural Funds
- Implementation of the budget in 2002
- FIGURE 1
- Implementation rates, payment appropriations, 2000 to 2002
- Member States’ forecasts
- Simplification
- The N+2 rule
- Reasons for underutilisation
- Structural Fund effectiveness
- Implementation of Regulations (EC) No 1681/94 and (EC) No 438/2001
- Issues related to the future of the Structural Funds
- Internal policies and research
- Employment and social affairs
- Environment, public health and consumer protection
- Equal opportunities
- Enlargement
- Enlargement and sound financial management
- Preaccession environmental projects and twinning arrangements
- External measures
- Organic issues
- Controls relating to external measures
- Development policy
- Humanitarian aid
- Transparency of the Commission's operations vis-à-vis the European Parliament
- Administrative expenditure
- The invalidity pensions scheme of the European institutions
- Procurement practices
- Financial instruments
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