The European
Parliament adopted by 578 votes to 39 with 28 abstentions, a legislative
resolution on the proposal for a regulation of the European Parliament and of
the Council amending Council Regulation (EC, Euratom) No 1605/2002 on the
Financial Regulation applicable to the general budget of the European
Communities, as regards the European External Action Service.
It adopted its
position at first reading under the ordinary legislative procedure (former
co-decision procedure). The amendments are the result of a compromise
agreement between Parliament and Council. They amend the Commission’s
proposal as follows:
- the text
stipulates that according to Council Decision 2010/427/EU of 26 July
2010 establishing the organisation and functioning of the European
External Action Service, the EEAS is a service of a sui generis nature
and should be treated as an institution for the purposes of the
Financial Regulation;
- in the context
of discharge, given that the EEAS should be treated as an institution
for the purposes of the Financial Regulation, the EEAS should be fully
subject to the procedures provided for in Article 319 of the Treaty on
the Functioning of the European Union (TFEU) and in Articles 145 to 147
of the Financial Regulation. The EEAS should fully cooperate with
institutions involved in the discharge procedure and provide, as
appropriate, the additional necessary information, including through
attendance in meetings of the relevant bodies;
- the
Commission should remain responsible, in accordance with Article 319
TFEU, for the implementation of the budget, including operational
appropriations implemented by Heads of Delegations who are sub-delegated
authorising officers of the Commission. In order to allow the Commission
to fulfil its responsibilities, the Heads of Union Delegations should
provide the necessary information. The High Representative of the Union
for Foreign Affairs and Security Policy should be informed at the same
time and should facilitate the cooperation between Union Delegations and
Commission departments. Given the novelty of this structure,
high-standard provisions on transparency and budgetary and financial
accountability need to be applied;
- within the
EEAS, a Director General for budget and administration should be
responsible to the High Representative for the administrative and
internal budgetary management of the EEAS. The Director General should
work within the existing format and follow the same administrative rules
as are applicable to the part of Section III of the EU budget that falls
under heading 5 of the multiannual financial framework;
- the setting
up of the EEAS should be guided, as stated in the guidelines laid down
by the European Council of 29 and 30 October 2009, by the principle of
cost-efficiency aiming towards budget neutrality;
- the
Accounting Officer of the Commission should also act as the Accounting
Officer of the EEAS in respect of the budget implementation of the EEAS
section of the budget, subject to review;
- the internal
auditor of the Commission should act as the internal auditor of the EEAS
in respect of the budget implementation of both the Commission and the
EEAS sections of the budget, subject to review;
- in order to
ensure democratic scrutiny of the implementation of the European Union's
budget, Heads of Union Delegations should provide an assurance, together
with a report including information on the efficiency and effectiveness
of internal management and control systems in their Delegation, as well
as on the management of operations sub-delegated to them. The Heads of
Union Delegations’ reports should be annexed to the annual activity
report of the responsible authorising officer by delegation and made
available to the budgetary authority.