Annexes to COM(2005)252 - Roadmap to an integrated internal control framework - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2005)252 - Roadmap to an integrated internal control framework. |
|---|---|
| document | COM(2005)252  |
| date | June 15, 2005 |
It is proposed that the Commission notes the recommendations of the Discharge Authority, and instructs its services to:
- identify the gaps and propose plans of action to complete the control frameworks on which the Court can base the assurance its seeks;
- undertake discussions with the appropriate Council Committees, and present in October 2005 an initial report proposing a basis for a common understanding with Member States on an integrated internal control framework;
- verify the regulatory framework proposed for 2007-2013 and if necessary propose adaptations to include the provisions which, in the light of the gap-assessment, are required to complete an integrated control framework.
In parallel, it is suggested that the Council Presidency should establish a High-Level Inter-institutional trialogue tasked with negotiating and reaching an agreement on the crosscutting issues in the present proposals, which should spell out a common understanding of what would constitute an adequate and satisfactory Community integrated control framework as well as the necessary steps to implement it. This agreement is to be formalised in an Inter-institutional agreement signed at political level.
The Commission would welcome the opinion of the European Court of Auditors on the actions proposed in the Inter-institutional agreement, and would also like its views on whether, if adequately implemented, they would be sufficient to provide the Court with a basis for an assurance on the legality and regularity of the underlying transactions, in particular on the evaluation of errors found in measures covered by a multi-annual control framework.
Annex
The following timetable is envisaged for the further process:
June 2005 | The Commission adopts the Communication on a roadmap to an integrated internal control framework, and completes (supervised by DG Budget) its assessment of the gaps between its present control frameworks and that recommended by the Court, and its proposals for action. |
July 2005 | First discussions among the Parliament, the Council and the Commission. The Council establishes a high-level panel of experts. |
July to September 2005 | Discussion by each service of its gap analysis and action plan with the Court of Auditors. |
October 2005 | Conference on the DAS organised by COCOBU. Initial report proposing the basis for a common understanding. Common understanding among the Parliament, the Council and the Commission on the internal control framework. |
November 2005 | The Commission adopts the Communication on a roadmap to an integrated internal control framework (action plan). This Communication will present the common understanding on the gap assessment and actions to be taken in order to achieve a fully integrated control framework for both centralised management and shared management. The aim is to make it possible for the Commission to provide the Court of Auditors with reasonable assurance as to the legality and regularity of transactions. Interinstutional agreement with Parliament and Council on the steps needed to achieve an integrated control framework. |
2006 - | Implementation of the action plan. |
[1] In the Annual Report for the financial year 2003, the Court enters one reservation concerning sundry debtors as regards the reliability of the accounts . It considers that underlying transactions are legal and regular in respect of revenue, commitments and administrative expenditure. It gives a qualified statement on the underlying transactions concerning agriculture, structural measures, internal policies, external actions and pre-accession aid.
[2] Cf. Commission Communication Strategic Objectives 2005-2009, Europe 2010: A Partnership for European Renewal, Prosperity, Solidarity and Security - COM(2005) 12, 26.1.2005
[3] Opinion No 2/2004 of the Court of Auditors of the European Communities on the ‘single audit’ model (and a proposal for a Community internal control framework) - OJ C 107, 30.4.2004.
[4] In the agricultural sector, for example, an ex-post declaration of assurance by the heads of Member States’ paying agencies has already been accepted by the Council as part of its agreement on the new basic regulation on the financing of the common agricultural policy.
[5] Under which the managing authority of each Member State ( e.g. the Finance Ministry) states every year that proper control systems are in place.
[6] An effective chain of controls operating to common standards, with each level taking into the account the work of others. See §39 of the Court's opinion No 2/2004.
[7] Article 4 of Regulation (EC) No 438/2001.
[8] Articles 10 and 15 of Regulation (EC) No 438/2001.
[9] Article 143(6) of the Financial Regulation requires the Commission to transmit a summary of the Member States' replies by 15 February of the year following the publication of the Court's Annual report.
[10] The issues to be examined include the conflict with the date of the electoral campaigns when Parliament is renewed, and impact of any postponement of a discharge decision on the subsequent discharge procedure.