Date: 2019-09-27Category: Not ApplicableState: Union GovernmentCountry: Europe
Decision (EU, Euratom) 2019/1419 of the European Parliament of 26 March 2019 on the closure of the accounts of the general budget of the European Union for the financial year 2017, Section III — Commission
Executive Summary:
This document details the European Parliament's decision to approve the closure of the accounts for the general budget of the European Union for the financial year 2017, specifically Section III concerning the Commission. It includes observations outlined in related resolutions on the Commission's discharge and the Court of Auditors' special reports. The President is instructed to forward the decision to relevant EU institutions, national parliaments, audit institutions, and arrange for publication in the Official Journal.
Key Points / Main Content:
* **Approval of Account Closure:**
* The European Parliament approves the closure of the accounts of the general budget of the European Union for the financial year 2017.
* **Observations and Resolutions:**
* Observations are included in the resolution forming an integral part of the decisions on discharge regarding the implementation of the general budget for 2017, specifically for Section III, the Commission and executive agencies.
* Reference is made to the resolution of 26 March 2019, concerning the Court of Auditors' special reports within the context of the Commission discharge for the financial year 2017.
* **Dissemination and Publication:**
* The President of the European Parliament is instructed to forward the decision to:
* The Council.
* The Commission.
* The Court of Justice of the European Union.
* The Court of Auditors.
* The European Investment Bank.
* National parliaments and national/regional audit institutions of Member States.
* The decision must be published in the Official Journal of the European Union (L series).
Impact Analysis:
* **The Council, the Commission, the Court of Justice of the European Union, the Court of Auditors and the European Investment Bank, the national parliaments and the national and regional audit institutions of the Member States:**
* *Impact:* These institutions will receive the decision regarding the closure of the accounts.
* *Action Required:* Review the decision and its implications for their respective functions and responsibilities.
* **President of the European Parliament:**
* *Impact:* Responsible for the formal communication of the decision.
* *Action Required:* Forward the decision to the specified institutions and arrange for its publication in the Official Journal.
* **European Citizens:**
* *Impact:* Indirectly affected through the transparency and accountability of EU budget management.
* *Action Required:* No direct action required, but can access the published decision in the Official Journal.
Key Entities Referenced
European Parliament: A legislative branch of the European Union.
European Union: A political and economic union of member states located primarily in Europe.
Commission: Refers to the European Commission, an executive branch of the European Union.
Court of Auditors: The European Court of Auditors, an institution of the European Union responsible for auditing its finances.
Treaty on the Functioning of the European Union: One of the primary treaties of the European Union, outlining its scope and operations.
European Atomic Energy Community: An international organisation established by the Treaty of Rome in 1957 with the purpose of creating a specialist market for nuclear power in Europe.
Council: Refers to the Council of the European Union, a legislative body.
European Investment Bank: The European Union's investment bank.
27.9.2019 EN Official Journal of the European Union L 249/97
DECISION (EU, Euratom) 2019/1419 OF THE EUROPEAN PARLIAMENT
of 26 March 2019
on the closure of the accounts of the general budget of the European Union for the financial
year 2017, Section III — Commission
THE EUROPEAN PARLIAMENT,
— having regard to the general budget of the European Union for the financial year 2017 (1),
— having regard to the consolidated annual accounts of the European Union for the financial year 2017
(COM(2018) 521 — C8-0318/2018) (2),
— having regard to the Commission's report on the follow-up to the discharge for the financial year 2016
(COM(2018) 545), and to the accompanying Commission staff working document(s),
— having regard to the Commission's 2017 Annual Management and Performance Report for the EU Budget
(COM(2018) 457),
— having regard to the Commission's annual report to the discharge authority on internal audits carried out in 2017
(COM(2018) 661), and to the accompanying Commission staff working document (SWD(2018) 429),
— having regard to the Court of Auditors' annual report on the implementation of the budget for the financial
year 2017, together with the institutions' replies (3), and to the Court of Auditors' special reports,
— having regard to the statement of assurance (4) as to the reliability of the accounts and the legality and regularity of
the underlying transactions provided by the Court of Auditors for the financial year 2017, pursuant to Article 287
of the Treaty on the Functioning of the European Union,
— having regard to the Council's recommendation of 12 February 2019 on discharge to be given to the Commission
in respect of the implementation of the budget for the financial year 2017 (05824/2019 — C8-0053/2019),
— having regard to the Council's recommendation of 12 February 2019 on discharge to be given to the executive
agencies in respect of the implementation of the budget for the financial year 2017 (05826/2019 —
C8-0054/2019),
— having regard to Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union,
— having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,
— having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of
25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council
Regulation (EC, Euratom) No 1605/2002 (5) and in particular Articles 62, 164, 165 and 166 thereof,
— having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July
2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU)
No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU)
No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation
(EU, Euratom) No 966/2012 (6), and in particular Articles 69, 260, 261 and 262 thereof,
— having regard to Council Regulation (EC) No 58/2003 of 19 December 2002 laying down the statute for executive
agencies to be entrusted with certain tasks in the management of Community programmes (7), and in particular
Article 14(2) and (3) thereof,
(1) OJ L 51, 28.2.2017, p. 1.
(2) OJ C 348, 28.9.2018, p. 1.
(3) OJ C 357, 4.10.2018, p. 1.
(4) OJ C 357, 4.10.2018, p. 9.
(5) OJ L 298, 26.10.2012, p. 1.
(6) OJ L 193, 30.7.2018, p. 1.
(7) OJ L 11, 16.1.2003, p. 1.L 249/98 EN Official Journal of the European Union 27.9.2019
— having regard to Rule 93 of and Annex IV to its Rules of Procedure,
— having regard to the report of the Committee on Budgetary Control and the opinions of the other committees
concerned (A8-0110/2019),
1. Approves the closure of the accounts of the general budget of the European Union for the financial year 2017;
2. Sets out its observations in the resolution forming an integral part of the decisions on discharge in respect of the
implementation of the general budget of the European Union for the financial year 2017, Section III — Commission
and executive agencies, and in its resolution of 26 March 2019 on the Court of Auditors' special reports in the
context of the Commission discharge for the financial year 2017 (8);
3. Instructs its President to forward this decision to the Council, the Commission, the Court of Justice of the European
Union, the Court of Auditors and the European Investment Bank, and to the national parliaments and the national
and regional audit institutions of the Member States, and to arrange for its publication in the Official Journal of the
European Union (L series).
The President The Secretary-General
Antonio TAJANI Klaus WELLE
(8) Texts adopted, P8_TA(2019)0243 (see page 59 of this Official Journal).