C_2006263EN.01020501.xml

ANNUAL REPORT ON THE ACTIVITIES FUNDED BY THE SIXTH, SEVENTH, EIGHTH AND NINTH EUROPEAN DEVELOPMENT FUNDS (EDFS)

ANNEXES TO THE ANNUAL REPORT ON THE IMPLEMENTATION OF THE BUDGET

ANNEX I

Financial information on the general budget

CONTENTS

BACKGROUND INFORMATION ON THE BUDGET

1.	Origin of the budget

2.	Legal basis

3.	Budgetary principles laid down in the Treaties and the Financial Regulation

4.	Content and structure of the budget

5.	Financing of the budget (budgetary revenue)

6.	Types of budget appropriation

7.	Implementation of the budget

7.1.	Responsibility for implementation

7.2.	Implementation of revenue

7.3.	Implementation of expenditure

7.4.	The consolidated statements on budgetary implementation and determination of the balance of the financial year

8.	Presentation of the accounts

9.	External audit

10.	Discharge and follow-up

EXPLANATORY NOTES

Sources of financial data

Monetary unit

Abbreviations and symbols

DIAGRAMS

BACKGROUND INFORMATION ON THE BUDGET

1. ORIGIN OF THE BUDGET

The budget comprises the expenditure of the European Community and the European Atomic Energy Community (Euratom). It also includes administrative expenditure on cooperation in the fields of ‘justice and home affairs’ and the common foreign and security policy, as well as all other expenditure that the Council considers should be borne by the budget for the purpose of implementing these policies.

2. LEGAL BASIS

The budget is governed by the financial provisions of the Rome Treaties (1) (2) (Articles 268 to 280 EC and Articles 171 to 183 Euratom) and by the financial regulations (3).

3. BUDGETARY PRINCIPLES LAID DOWN IN THE TREATIES AND THE FINANCIAL REGULATION

All items of Community revenue and expenditure are to be included in a single budget (unity and accuracy). The budget is authorised for one financial year only (annuality). Budgetary revenue and expenditure must balance (equilibrium). The accounts are established, implemented and presented in euro (unit of account). Revenue is to be used without distinction to finance all expenditure and, like the expenditure, is to be entered in full in the budget and subsequently in the financial statements without any adjustment of one item against another (universality). The appropriations are earmarked for specific purposes by title and chapter; the chapters are further subdivided into articles and items (specification). The budgetary appropriations are to be used in accordance with the principles of sound financial management, i.e. in accordance with the principles of economy, efficiency and effectiveness (sound financial management). The budget is established and implemented and the accounts are presented in observance of the principle of transparency (transparency). There are some minor exceptions to these general principles.

4. CONTENT AND STRUCTURE OF THE BUDGET

The budget consists of a ‘Summary statement of revenue and expenditure’ and sections divided into ‘Statements of revenue and expenditure’ for each institution. The eight sections are: (I) Parliament; (II) Council; (III) Commission; (IV) Court of Justice; (V) Court of Auditors; (VI) Economic and Social Committee; (VII) Committee of the Regions; (VIII) European Ombudsman and European Data-protection Supervisor.

Within each section, items of revenue and expenditure are classified under budget headings (titles, chapters, articles and, where applicable, items) according to their type or the use to which they are to be applied.

5. FINANCING OF THE BUDGET (BUDGETARY REVENUE)

The budget is mainly financed from the Communities' own resources: GNI-based own resources; own resources accruing from VAT; customs duties; agricultural duties and sugar and isoglucose levies (4).

Besides own resources, there are other, marginal items of revenue (see Diagram I ).

6. TYPES OF BUDGET APPROPRIATION

To cover estimated expenditure, the following types of budget appropriation are distinguished in the budget:

(a)

differentiated appropriations (DA) are used to finance multiannual activities in certain budgetary areas. They comprise commitment appropriations (CA) and payment appropriations (PA):

—	commitment appropriations make it possible to enter into legal obligations during the financial year for activities whose implementation extends over several financial years,

—	payment appropriations make it possible to cover expenditure arising from commitments entered into during current and preceding financial years;

(b)	non-differentiated appropriations (NDA) make it possible to ensure the commitment and payment of expenditure relating to annual activities during each financial year.

It is thus important to establish the following two totals for each financial year:

(a)	the total of appropriations for commitments (AFC) (5) = non-differentiated appropriations (NDA) + commitment appropriations (CA) (5);

(b)	the total of appropriations for payments (AFP) (5) = non-differentiated appropriations (NDA) + payment appropriations (PA) (5).

Revenue raised in the budget is intended to cover the total appropriations for payments. Commitment appropriations do not need to be covered by revenue.

The following simplified presentation (with illustrative amounts) shows the impact of these types of appropriations in each budget year.

7. IMPLEMENTATION OF THE BUDGET

7.1. Responsibility for implementation

The Commission implements the budget on its own responsibility in accordance with the Financial Regulation and within the limits of the allotted appropriations; it also confers upon the other institutions the requisite powers for the implementation of the sections of the budget relating to them (6). The Financial Regulation lays down the implementation procedures and, in particular, the responsibilities of the authorising officers, accounting officers, administrators of imprest accounts and internal auditors of the institutions. In the two largest areas of expenditure (EAGGF-Guarantee and Structural Funds) the management of Community funds is shared with the Member States.

7.2. Implementation of revenue

The estimated revenue is entered in the budget subject to changes deriving from amending budgets.

The budgetary implementation of revenue consists of establishing the entitlements and recovering the revenue due to the Communities (own resources and other revenue). It is governed by certain special provisions (7). The actual revenue of a financial year is defined as the total of sums collected against entitlements established during the current financial year and sums collected against entitlements still to be recovered from previous financial years.

7.3. Implementation of expenditure

The estimated expenditure is entered in the budget.

The budgetary implementation of expenditure, i.e. the evolution and utilisation of appropriations, may be summarised as follows:

(a)

appropriations for commitments:

(i)

evolution of appropriations: the total appropriations for commitments available in a financial year are made up as follows: initial budget (NDA and CA) + amending budgets + assigned revenue + transfers + commitment appropriations carried over from the preceding financial year + non-automatic carry-overs from the preceding financial year not yet committed + released commitment appropriations from preceding financial years which have been made available again;

(ii)	utilisation of appropriations: the final appropriations for commitments are available in the financial year for use in the form of commitments entered into (appropriations for commitments utilised = amount of commitments entered into);

(iii)

carry-overs of appropriations from one financial year to the next financial year: appropriations belonging to the financial year which have not been utilised may be carried over to the next financial year following a decision by the institution concerned. Appropriations available as assigned revenue are automatically carried over;

(iv)	cancellation of appropriations: the balance is cancelled;

(b)

appropriations for payments:

(i)

evolution of appropriations: the total appropriations for payments available in a financial year are made up as follows: initial budget (NDA and PA) + amending budgets + assigned revenue + transfers + appropriations carried over from the previous financial year in the form of automatic carry-overs or non-automatic carry-overs;

(ii)

utilisation of appropriations of the financial year: the appropriations for payments of the financial year are available in the financial year for use as payments. They do not include appropriations carried over from the previous financial year (utilised appropriations for payments = amount of payments made against the appropriations of the financial year);

(iii)

carry-overs of appropriations from one financial year to the next financial year: unutilised appropriations of the financial year may be carried over to the next financial year following a decision by the institution concerned. Appropriations available as assigned revenue are automatically carried over;

(iv)	cancellation of appropriations: the balance is cancelled;

(v)	total payments during the financial year: payments against appropriations for payments of the financial year + payments against appropriations for payments carried over from the preceding financial year;

(vi)

actual expenditure charged to a financial year: expenditure in the consolidated statements on budgetary implementation (see paragraph 7.4) = payments against appropriations for payments of the financial year + appropriations for payments of the financial year carried over to the following financial year.

7.4. The consolidated statements on budgetary implementation and determination of the balance of the financial year

The consolidated statements on budgetary implementation are drawn up after the closure of each financial year. They determine the balance of the year, which is entered in the budget of the next financial year through an amending budget.

8. PRESENTATION OF THE ACCOUNTS

The accounts for a given financial year are forwarded not later than 31st of March of the following financial year to the Parliament, the Council and the Court of Auditors; these accounts comprise financial statements and statements on budgetary implementation, together with a report on the budgetary and financial management.

9. EXTERNAL AUDIT

Since 1977 the external audit of the budget has been carried out by the Court of Auditors of the European Communities (8). The Court of Auditors examines the accounts of all revenue and expenditure of the budget. It must provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions. It also considers whether revenue has been received and expenditure incurred in a lawful and regular manner, and whether the financial management has been sound. The audits may be carried out before the closure of the financial year in question and are performed on the basis of records and, where necessary, on the spot in the institutions of the Communities, in the Member States and in third countries. The Court of Auditors draws up an annual report for each financial year and may also, at any time, submit its observations on specific questions and deliver opinions at the request of any of the institutions of the Communities.

10. DISCHARGE AND FOLLOW-UP

Since 1977 the following provisions have been applicable (9): Parliament, on the recommendation of the Council, gives, before 30 April of the second year following the financial year in question, discharge to the Commission in respect of its implementation of the budget. To this end, the Council and Parliament in turn examine the accounts presented by the Commission and the annual report and special reports of the Court of Auditors. The institutions must take appropriate action in response to the comments appearing in the decisions giving discharge and report on the measures taken.

EXPLANATORY NOTES

SOURCES OF FINANCIAL DATA

The financial data contained in this Annex have been drawn from the annual accounts of the European Communities (10) and from other financial records provided by the Commission. The geographical distribution is in accordance with the country codes in the Commission's system of accounting information (ABAC). As the Commission points out, all the figures given by Member State — for both revenue and expenditure — are the result of arithmetic that gives an incomplete view of the benefits that each State derives from the Union. They must therefore be interpreted with circumspection.

MONETARY UNIT

All the financial data are presented in millions of euro. The totals are rounded from each exact value and will not therefore necessarily represent the sum of the rounded figures.

ABBREVIATIONS AND SYMBOLS

AFC	Appropriations for commitments
AFP	Appropriations for payments
AT	Austria
BE	Belgium
CA	Commitment appropriations
CY	Cyprus
CZ	Czech Republic
DA	Differentiated appropriations
DE	Germany
DIA	Diagram referred to within other diagrams (e.g. DIA III)
DK	Denmark
EAEC or Euratom	European Atomic Energy Community
EC	European Community(ies)
EE	Estonia
EEC	European Economic Community
EFTA	European Free Trade Association
EL	Greece
ES	Spain
EU	European Union
EU-25	Total for the 25 Member States of the European Union
FI	Finland
FR	France
FINREG	Financial Regulation of 25 June 2002
GNI	Gross National Income
HU	Hungary
IE	Ireland
IT	Italy
LT	Lithuania
LU	Luxembourg
LV	Latvia
MT	Malta
NDA	Non-differentiated appropriations
NL	Netherlands
OJ	Official Journal of the European Union
PA	Payment appropriations
PL	Poland
PT	Portugal
S	Budgetary section
SE	Sweden
Sl	Slovenia
SK	Slovakia
T	Budgetary title
UK	United Kingdom
VAT	Value-added tax
0,0	Data between zero and 0,05
—	Lack of data

DIAGRAMS

BUDGET FOR THE FINANCIAL YEAR 2005 AND BUDGETARY IMPLEMENTATION DURING THE FINANCIAL YEAR 2005

DIA I	Budget 2005 — Estimated revenue and final appropriations for payments
DIA II	Budget 2005 — Appropriations for commitments
DIA III	Appropriations for commitments available in 2005 and utilisation thereof
DIA IV	Appropriations for payments available in 2005 and utilisation thereof
DIA V	Own resources in 2005 — Actual revenue by Member State
DIA VI	Payments made in 2005, in each Member State

HISTORICAL DATA IN RESPECT OF THE IMPLEMENTATION OF THE BUDGET (2001-2005)

DIA VII

Evolution and utilisation of appropriations for payments for the period 2001-2005, by financial perspective heading

(1) Treaty of Rome (25 March 1957): Treaty establishing the European Economic Community (EEC).

(2) Treaty of Rome (25 March 1957): Treaty establishing the European Atomic Energy Community (Euratom).

(3) Mainly the Financial Regulation (FINREG) of 25 June 2002 (OJ L 248, 16.9.2002).

(4) Principal legal acts relating to own resources: Council Decision 2000/597/EC, Euratom of 29 September 2000 (OJ L 253, 7.10.2000); Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000); Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 (OJ L 155, 7.6.1989); Sixth Council Directive of 17 May 1977, common system of VAT: uniform assessment basis (OJ L 145, 13.6.1977); Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonisation of the compilation of GNI (OJ L 49, 21.2.1989), Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003).

(5) It is important to note the differences between ‘appropriations for commitments’ and ‘commitment appropriations’ and between ‘appropriations for payments’ and ‘payment appropriations’. The two terms ‘commitment appropriations’ and ‘payment appropriations’ are used exclusively in the context of differentiated appropriations.

(6) See Articles 274 of the EC Treaty, 179 of the Euratom Treaty and 50 of the FINREG.

(7) See Articles 69 to 74 of the FINREG and Regulation (EC, Euratom) No 1150/2000.

(8) See Articles 246, 247 and 248 of the EC Treaty, 160a, 160b and 160c of the Euratom Treaty and Articles 139 to 147 of the FINREG.

(9) See Articles 276 of the EC Treaty and 180b of the Euratom Treaty.

(10) In the case of the financial year 2005: final annual accounts of the European communities (SEC(2006) 915 and SEC(2006) 916).

ANNEX II

Reports and opinions adopted by the Court of Auditors since 2001

The Court of Auditors is required by the terms of the Treaties to produce an annual report. It is also required, by the Treaties and other legislation at present in force, to produce special annual reports on certain Community bodies and activities. The Treaties also give the Court the power to submit observations on specific questions and to deliver opinions at the request of one of the institutions. The reports and opinions adopted by the Court since 2001 are listed below.

Title

Publication

Annual Reports and Statements of Assurance

Twenty-fourth annual report concerning the financial year 2000:

—	Report and Statement of Assurance on the activities financed from the general budget

—	Report and Statement of Assurance on the activities of the sixth, seventh and eighth EDFs

OJ C 359, 15.12.2001, OJ C 92, 17.4.2002 and OJ C 36, 15.2.2003

Twenty-fifth annual report concerning the financial year 2001:

—	Report and Statement of Assurance on the activities financed from the general budget

—	Report and Statement of Assurance on the activities of the sixth, seventh and eighth EDFs

OJ C 295, 28.11.2002

Twenty-sixth annual report concerning the financial year 2002:

—	Report and Statement of Assurance on the activities financed from the general budget

—	Report and Statement of Assurance on the activities of the sixth, seventh and eighth EDFs

OJ C 286, 28.11.2003

Twenty-seventh annual report concerning the financial year 2003:

—	Report and Statement of Assurance on the activities financed from the general budget

—	Report and Statement of Assurance on the activities of the sixth, seventh, eighth and ninth EDFs

OJ C 293, 30.11.2004

Twenty-eighth annual report concerning the financial year 2004:

—	Report and Statement of Assurance on the implementation of the budget

—	Report and Statement of Assurance on the activities of the sixth, seventh, eighth and ninth EDFs

OJ C 301, 30.11.2005

Twenty-ninth annual report concerning the financial year 2005:

—	Report and Statement of Assurance on the implementation of the budget

—	Report and Statement of Assurance on the activities of the sixth, seventh, eighth and ninth EDFs

Published in this OJ

Special Reports

Own resources

—

Common Agricultural Policy

—	Special Report No 4/2001 on the audit of the EAGGF — Guarantee — the implementation of the integrated administration and control system (IACS)

OJ C 214, 31.7.2001

—	Special Report No 6/2001 on milk quotas

OJ C 305, 30.10.2001

—	Special Report No 7/2001 concerning export refunds — destination and placing on the market

OJ C 314, 8.11.2001

—	Special Report No 8/2001 concerning refunds for the production of potato and cereal starch and potato starch aid

OJ C 294, 19.10.2001

—	Special Report No 14/2001 — Follow up to Special Report No 19/98 on BSE

OJ C 324, 20.11.2001

—	Special Report No 5/2002 on extensification premium and payment schemes in the common organisation of the market for beef and veal

OJ C 290, 25.11.2002

—	Special Report No 6/2002 on the audit of the Commission's management of the EU oilseeds support scheme

OJ C 254, 22.10.2002

—	Special Report No 7/2002 on the sound financial management of the common organisation of markets in the banana sector

OJ C 294, 28.11.2002

—	Special Report No 1/2003 concerning the prefinancing of export refunds

OJ C 98, 24.4.2003

—	Special Report No 4/2003 concerning rural development: support for less-favoured areas

OJ C 151, 27.6.2003

—	Special Report No 9/2003 concerning the system for setting the rates of subsidy on exports of agricultural products (export refunds)

OJ C 211, 5.9.2003

—	Special Report No 12/2003 on the sound financial management of the common organisation of the market in dried fodder

OJ C 298, 9.12.2003

—	Special Report No 13/2003 concerning production aid for cotton

OJ C 298, 9.12.2003

—	Special Report No 14/2003 on the measurement of farm incomes by the Commission (Article 33(1)(b) of the EC Treaty)

OJ C 45, 20.2.2004

—	Special Report No 3/2004 on recovery of irregular payments under the Common Agricultural Policy

OJ C 269, 4.11.2004

—	Special Report No 6/2004: the organisation of the system for the identification and registration of bovine animals in the European Union

OJ C 29, 4.2.2005

—	Special Report No 7/2004 on the common organisation of the market in raw tobacco

OJ C 41, 17.2.2005

—	Special Report No 8/2004 on the Commission's management and supervision of the measures to control foot-and-mouth disease and of the related expenditure

OJ C 54, 3.3.2005

—	Special Report No 9/2004 on Forestry Measures within Rural Development Policy

OJ C 67, 18.3.2005

—	Special Report No 3/2005 concerning rural development: the verification of agri-environment expenditure

OJ C 279, 11.11.2005

—	Special Report No 7/2006 — Rural Development Investments: do they effectively address the problems of rural areas?

Being published

—	Special Report No 8/2006 — Growing success? The effectiveness of the European Union support for fruit and vegetable producers' operational programmes

Being published

Structural measures

—	Special Report No 1/2001 concerning the URBAN Community initiative

OJ C 124, 25.4.2001

—	Special Report No 10/2001 concerning the financial control of the Structural Funds, Commission Regulations (EC) No 2064/97 and (EC) No 1681/94

OJ C 314, 8.11.2001

—	Special Report No 12/2001 concerning certain structural measures to improve the employment situation: the impact of ERDF aid on employment and ESF measures to combat long-term unemployment

OJ C 334, 28.11.2001

—	Special Report No 3/2002 concerning the Community Initiative Employment — Integra

OJ C 263, 29.10.2002

—	Special Report No 4/2002 on local actions for employment

OJ C 263, 29.10.2002

—	Special Report No 7/2003 on the implementation of assistance programming for the period 2000 to 2006 within the framework of the Structural Funds

OJ C 174, 23.7.2003

—	Special Report No 4/2004 on the programming of the Community initiative concerning trans-European cooperation — Interreg III

OJ C 303, 7.12.2004

—	Special Report No 1/2006 on the contribution of the European Social Fund in combating early school leaving

OJ C 99, 26.4.2006

—	Special Report No 10/2006 on ex post evaluations of objectives 1 and 3 programmes 1994 to1999 (Structural Funds)

Being published

Internal policies

—	Special Report No 9/2001 on the ‘Training and Mobility of Researchers Programme’

OJ C 349, 10.12.2001

—	Special Report No 2/2002 on the Socrates and Youth for Europe Community action programmes

OJ C 136, 7.6.2002

—	Special Report No 11/2003 concerning the Financial Instrument for the Environment (LIFE)

OJ C 292, 2.12.2003

—	Special Report No 1/2004 on the management of indirect RTD actions under the fifth framework programme (FP5) for research and technological development (1998 to 2002)

OJ C 99, 23.4.2004

—	Special Report No 6/2005 on the trans-European network for transport (TEN-T)

OJ C 94, 21.4.2006

External action

—	Special Report No 2/2001 concerning the management of emergency humanitarian aid for the victims of the Kosovo crisis (ECHO)

OJ C 168, 12.6.2001 and OJ C 159, 3.7.2002

—	Special Report No 3/2001 concerning the Commission's management of the international fisheries agreements

OJ C 210, 27.7.2001

—	Special Report No 5/2001 on counterpart funds from structural adjustment support earmarked for budget aid (seventh and eighth EDFs)

OJ C 257, 14.9.2001

—	Special Report No 11/2001 concerning the Tacis cross-border cooperation programme

OJ C 329, 23.11.2001

—	Special Report No 13/2001 on the management of the common foreign and security policy (CFSP)

OJ C 338, 30.11.2001

—	Special Report No 1/2002 concerning macrofinancial assistance (MFA) to third countries and structural adjustment facilities (SAF) in the Mediterranean countries

OJ C 121, 23.5.2002

—	Special Report No 2/2003 on the implementation of the food security policy in developing countries financed by the general budget of the European Union

OJ C 93, 17.4.2003

—	Special Report No 8/2003 concerning the execution of infrastructure work financed by the EDF

OJ C 181, 31.7.2003

—	Special Report No 10/2003 concerning the effectiveness of the Commission's management of development assistance to India in targeting the poor and ensuring sustainable benefits

OJ C 211, 5.9.2003

—	Special Report No 15/2003 concerning the audit of microproject programmes financed by the EDF

OJ C 63, 11.3.2004

—	Special Report No 10/2004 concerning the devolution of EC external aid management to the Commission delegations

OJ C 72, 22.3.2005

—	Special Report No 2/2005 concerning EDF budget aid to ACP countries: the Commission's management of the public finance reform aspect

OJ C 249, 7.10.2005

—	Special Report No 4/2005 concerning the Commission's management of economic cooperation in Asia

OJ C 260, 19.10.2005

—	Special Report No 2/2006 concerning the performance of projects financed under TACIS in the Russian Federation

OJ C 119, 19.5.2006

—	Special Report No 3/2006 concerning the European Commission Humanitarian Aid Response to the Tsunami

OJ C 170, 21.7.2006

—	Special Report No 5/2006 concerning the MEDA Programme

OJ C 200, 24.8.2006

—	Special Report No 6/2006 concerning the environmental aspects of the Commission's development cooperation

OJ C 235, 29.9.2006

Pre-accession strategy

—	Special Report No 5/2003 concerning PHARE and ISPA funding of environmental projects in the candidate countries

OJ C 167, 17.7.2003

—	Special Report No 6/2003 concerning twinning as the main instrument to support institution-building in candidate countries

OJ C 167, 17.7.2003

—	Special Report No 2/2004 concerning pre-accession aid: ‘Has Sapard been well managed?’

OJ C 295, 30.11.2004

—	Special Report No 5/2004 concerning Phare support to prepare candidate countries for managing the Structural Funds

OJ C 15, 20.1.2005

—	Special Report No 4/2006 concerning Phare investment projects in Bulgaria and Romania

OJ C 174, 26.7.2006

dministrative expenditure

—	Special Report No 3/2003 on the invalidity pensions scheme of the European institutions

OJ C 109, 7.5.2003

—	Special Report No 1/2005 concerning the management of the European Anti-Fraud Office (OLAF)

OJ C 202, 18.8.2005

—	Special Report No 5/2005: interpretation expenditure incurred by the Parliament, the Commission and the Council

OJ C 291, 23.11.2005

—	Special Report No 9/2006 concerning translation expenditure incurred by the Commission, the Parliament and the Council

Being published

Financial instruments and banking activities

—

Special Annual Reports

Financial statements of the ECSC

—	Report on the financial statements of the ECSC at 31 December 2000

OJ C 185, 30.6.2001 and OJ C 363, 19.12.2001

—	Report on the financial statements of the ECSC at 31 December 2001

OJ C 158, 3.7.2002

—	Report on the financial statements of the ECSC at 23 July 2002

OJ C 127, 29.5.2003

ECSC annual report

—	Annual Report concerning the ECSC for the financial year 2000

OJ C 366, 20.12.2001

—	Annual Report and Statement of Assurance concerning the ECSC for the financial year 2001

OJ C 302, 5.12.2002

—	Annual Report and Statement of Assurance concerning the ECSC for the financial year ended 23 July 2002

OJ C 224, 19.9.2003

Euratom Supply Agency

—	Report on the financial statements of the Euratom Supply Agency for the financial year ended 31 December 2000

Not published in OJ

—	Report on the financial statements of the Euratom Supply Agency for the financial year 2001

Not published in OJ

—	Report on the financial statements of the Euratom Supply Agency for the financial year 2002

Not published in OJ

—	Report on the annual accounts of the Euratom Supply Agency for the financial year 2003

Not published in OJ

—	Report on the annual accounts of the Euratom Supply Agency for the financial year 2004

Not published in OJ

—	Report on the annual accounts of the Euratom Supply Agency for the financial year 2005

Not published in OJ

Joint European Torus (JET)

—	Report on the 2000 accounts of the JET joint undertaking

Not published in OJ

—	Report on the 2001 accounts of the JET joint undertaking

Not published in OJ

European Foundation for the Improvement of Living and Working Conditions (Eurofound, Dublin)

—	Report on the financial statements of the European Foundation for the Improvement of Living and Working Conditions (Dublin Foundation) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2004

OJ C 332, 28.12.2005

European Centre for the Development of Vocational Training (Cedefop, Thessaloniki)

—	Report on the financial statements of the European Centre for the Development of Vocational Training (Cedefop, Thessaloniki) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the European Centre for the Development of Vocational Training for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the European Centre for the Development of Vocational Training for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the European Centre for the Development of Vocational Training for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2004

OJ C 332, 28.12.2005

European Schools

—	Report on the financial statements of the European Schools for the financial year ended 31 December 2000

Not published in OJ

—	Report on the financial statements of the European Schools for the financial year 2001

Not published in OJ

—	Report on the financial statements of the European Schools for the financial year 2002

Not published in OJ

—	Report on the annual accounts of the European Schools for the financial year 2003

Not published in OJ

—	Report on the annual accounts of the European Schools for the financial year 2004

Not published in OJ

European Central Bank (ECB, Frankfurt)

—	Report on the audit of the operational efficiency of the management of the European Central Bank for the financial year 2000

OJ C 341, 4.12.2001

—	Report on the audit of the operational efficiency of the management of the European Central Bank for the financial year 2001

OJ C 259, 25.10.2002

—	Report on the audit of the operational efficiency of the management of the European Central Bank for the financial year 2002

OJ C 45, 20.2.2004

—	Report on the audit of the operational efficiency of the management of the European Central Bank for the financial year 2003

OJ C 286, 23.11.2004

—	Report on the audit of the operational efficiency of the management of the European Central Bank for the financial year 2004

OJ C 119, 19.5.2006

Management of the ‘Schengen contracts’

—

Special Annual Report on the financial statements relating to the management by the Secretary-General/High Representative of the Council of contracts concluded by him on behalf of certain Member States and concerning the installation and functioning of the Help Desk Server of the Management Unit and of the Sirene Network Phase II (Schengen contracts) for the financial year ended 31 December 2000

Not published in OJ

—

Special Annual Report on the financial statements relating to the management by the Secretary-General/High Representative of the Council of contracts concluded by him on behalf of certain Member States and concerning the installation and functioning of the Help Desk Server of the management unit and of the Sirene Network Phase II (Schengen contracts) for the financial year ended 31 December 2001

Not published in OJ

—	Special Annual Report on the 2002 financial statements relating to the ‘Schengen contracts’

Not published in OJ

Management of ‘Sisnet contracts’

—

Special Annual Report on the financial statements in respect of the management, by the Deputy Secretary-General of the Council, of contracts concluded in his name on behalf of certain Member States, relating to the installation and the functioning of the communication infrastructure for the Schengen environment, known as ‘Sisnet’, for the financial year ended 31 December 2000

Not published in OJ

—

Not published in OJ

—	Special Annual Report on the 2002 financial statements relating to ‘Sisnet’

Not published in OJ

—	Special Annual Report on the 2003 financial statements relating to ‘Sisnet’

Not published in OJ

—	Special Annual Report on the 2004 financial statements relating to ‘Sisnet’

Not published in OJ

—	Special Annual Report on the 2005 financial statements relating to ‘Sisnet’

Not published in OJ

Community Plant Variety Office (CPVO, Angers)

—	Report on the financial statements of the Community Plant Variety Office (CPVO-Angers) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the Community Plant Variety Office for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the Community Plant Variety Office for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the Community Plant Variety Office for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the Community Plant Variety Office for the financial year 2004

OJ C 332, 28.12.2005

Office for Harmonisation in the Internal Market (OHIM-Alicante)

—	Report on the financial statements of the Office for Harmonisation in the Internal Market (OHIM-Alicante) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the Office for Harmonisation in the Internal Market for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the Office for Harmonisation in the Internal Market for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the Office for Harmonisation in the Internal Market for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the Office for Harmonisation in the Internal Market for the financial year 2004

OJ C 332, 28.12.2005

European Agency for Safety and Health at Work (EASH-Bilbao)

—	Report on the financial statements of the European Agency for Safety and Health at Work (EASH-Bilbao) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the European Agency for Safety and Health at Work for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the European Agency for Safety and Health at Work for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the European Agency for Safety and Health at Work for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2004

OJ C 332, 28.12.2005

European Environment Agency (EEA, Copenhagen)

—	Report on the financial statements of the European Environment Agency (EEA-Copenhagen) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the European Environment Agency for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the European Environment Agency for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the European Environment Agency for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Environment Agency for the financial year 2004

OJ C 332, 28.12.2005

European Monitoring Centre for Drugs and Drug Addiction (EMCDDA)-Lisbon)

—	Report on the financial statements of the European Monitoring Centre for Drugs and Drug Addiction (EMCDDA-Lisbon) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2004

OJ C 332, 28.12.2005

European Medicines Agency (EMA-London)

—	Report on the financial statements of the European Agency for the Evaluation of Medicinal Products (EAEMP-London) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the European Agency for the Evaluation of Medicinal Products concerning the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the European Agency for the Evaluation of Medicinal Products concerning the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the European Agency for the Evaluation of Medicinal Products concerning the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Medicines Agency for the financial year 2004

OJ C 332, 28.12.2005

Translation Centre for the bodies of the European Union (TCBEU- Luxembourg)

—	Report on the financial statements of the Translation Centre for Bodies of the European Union (TCBEU-Luxembourg) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the Translation Centre for Bodies of the European Union for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the Translation Centre for Bodies of the European Union for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the Translation Centre for the bodies of the European Union for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the Translation Centre for the bodies of the European Union for the financial year 2004

OJ C 332, 28.12.2005

European Training Foundation (ETF-Turin)

—	Report on the financial statements of the European Training Foundation (ETF-Turin) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the European Training Foundation for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the European Training Foundation for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the European Training Foundation for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Training Foundation for the financial year 2004

OJ C 332, 28.12.2005

European Monitoring Centre on Racism and Xenophobia (Vienna)

—	Report on the financial statements of the European Monitoring Centre on Racism and Xenophobia (Vienna) for the financial year ended 31 December 2000

OJ C 372, 28.12.2001

—	Report on the financial statements of the European Monitoring Centre on Racism and Xenophobia for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the European Monitoring Centre on Racism and Xenophobia for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the European Monitoring Centre on Racism and Xenophobia for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004

OJ C 332, 28.12.2005

European Agency for Reconstruction (EAR, Thessaloniki)

—	Report on the financial accounts of the European Agency for Reconstruction and the implementation of aid for Kosovo for the year 2000

OJ C 355, 13.12.2001

—	Report on the financial statements of the European Agency for Reconstruction for the financial year 2001

OJ C 326, 27.12.2002

—	Report on the financial statements of the European Agency for Reconstruction for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of the European Agency for Reconstruction for the financial year 2003

OJ C 41, 17.2.2005

—	Report on the annual accounts of the European Agency for Reconstruction for the financial year 2004

OJ C 332, 28.12.2005

European Maritime Safety Agency (EMSA, Lisbon)

—	Report on the annual accounts of the European Maritime Safety Agency for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Maritime Safety Agency for the financial year 2004

OJ C 332, 28.12.2005

European Aviation Safety Agency (EASA, Cologne)

—	Report on the annual accounts of the European Aviation Safety Agency for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Aviation Safety Agency for the financial year 2004

OJ C 332, 28.12.2005

European Food Safety Authority (EFSA, Parma)

—	Report on the annual accounts of the European Food Safety Authority for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of the European Food Safety Authority for the financial year 2004

OJ C 332, 28.12.2005

Eurojust

—	Report on the financial statements of Eurojust for the financial year 2002

OJ C 319, 30.12.2003

—	Report on the annual accounts of Eurojust for the 2003 financial year

OJ C 324, 30.12.2004

—	Report on the annual accounts of Eurojust for the financial year 2004

OJ C 332, 28.12.2005

Convention

—	Report on the accounts drawn up by the Secretary-General of the Convention on the future of the European Union for the financial year 2002 (started on 21 February and ended on 31 December 2002)

OJ C 122, 22.5.2003

—	Report on the accounts drawn up by the Secretary-General of the Convention on the future of the European Union for the financial year ended 31 December 2003

OJ C 157, 14.6.2004

Galileo Joint Undertaking

—	Report on the accounts of the Galileo Joint Undertaking for the financial year ended 31 December 2003

Not published in OJ

—	Report on the accounts of the Galileo Joint Undertaking for the financial year ended 31 December 2004

Not published in OJ

Opinions

—	Opinion No 1/2001 on a proposal for a Council Regulation amending Council Regulation (EC) No 1258/1999 on the financing of the common agricultural policy as well as various other regulations relating to the common agricultural policy

OJ C 55, 21.2.2001

—	Opinion No 2/2001 on a proposal for a Council Regulation on the Financial Regulation applicable to the general budget of the European Communities

OJ C 162, 5.6.2001

—	Opinion No 3/2001 on a proposal for a Council Regulation introducing special measures to terminate the service of officials of the Commission of the European Communities as part of the reform of the Commission

OJ C 162, 5.6.2001

—

Opinion No 4/2001 on a proposal for a Council Regulation amending Regulation (Euratom, ECSC, EEC) No 549/69 determining the categories of officials and other servants of the European Communities to whom the provisions of Article 12, the second paragraph of Article 13 and Article 14 of the Protocol on the Privileges and Immunities of the Communities apply (purpose: taxation of those entitled to the allowance provided for in the event of termination of service)

OJ C 162, 5.6.2001

—	Opinion No 5/2001 on a proposal to amend the Financial regulation of the Office for Harmonisation in the Internal Market (OHIM-Alicante)

Not published in OJ

—	Opinion No 6/2001 concerning a draft Commission Regulation (Euratom, ECSC, EC) amending Commission Regulation No 3418/93 of 9 December 1993 laying down detailed rules for the implementation of certain provisions of the Financial Regulation of 21 December 1977

Not published in OJ

—	Opinion No 7/2001 on a proposal for a Council Regulation amending Regulation (EEC, Euratom, ECSC) No 259/68 laying down the Staff Regulations of Officials and the Conditions of Employment of Other Servants of the European Communities

Not published in OJ

—	Opinion No 8/2001 on a proposal for a Council Regulation laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes

OJ C 345, 6.12.2001

—	Opinion No 9/2001 on a proposal for a Directive of the European Parliament and of the Council on the criminal-law protection of the Community's financial interests (ref. 2001/0115 (COD — COM(2001) 272 final)

OJ C 14, 17.1.2002

—	Opinion No 1/2002 on a proposal to amend the financial regulation of the Office for Harmonisation in the Internal Market (OHIM-Alicante)

Not published in OJ

—	Opinion No 2/2002 on an amended proposal for a Council Regulation on the Financial Regulation applicable to the general budget of the European Communities

OJ C 92, 17.4.2002

—	Opinion No 3/2002 concerning a proposal for the Financial Regulation applicable to the budget of Eurojust

Not published in OJ

—

Opinion No 4/2002 on an amended proposal for a Council Regulation amending Regulation (Euratom, ECSC, EC) No 549/69 determining the categories of officials and other servants of the European Communities to whom the provisions of Article 12, the second paragraph of Article 13 and Article 14 of the Protocol on the Privileges and Immunities of the Communities apply

OJ C 225, 20.9.2002

—	Opinion No 5/2002 on a proposal for a Council Regulation introducing special measures to terminate the service of officials of the Commission of the European Communities as part of the reform of the Commission

OJ C 236, 1.10.2002

—	Opinion No 6/2002 on a proposal for a Council Regulation introducing special measures to terminate the service of officials of the General Secretariat of the Council of the European Union

OJ C 236, 1.10.2002

—	Opinion No 7/2002 on an amended proposal for a Council Regulation introducing special measures to terminate the service of European Parliament officials and temporary staff working in the Political Groups

OJ C 236, 1.10.2002

—	Opinion No 8/2002 concerning a proposal for a revised Financial Regulation applicable to the budget of the European Agency for Reconstruction

Not published in OJ

—	Opinion No 9/2002 concerning the financing of the common agricultural policy

OJ C 285, 21.11.2002

—	Opinion No 10/2002 on a Commission proposal for amendment of the constituent acts of Community Bodies following the adoption of the new Financial Regulation

OJ C 285, 21.11.2002

—	Opinion No 11/2002 on a proposal for a Commission regulation on the framework financial regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget

OJ C 12, 17.1.2003

—	Opinion No 12/2002 on the proposal for a Council regulation on a Financial Regulation applicable to the ninth European Development Fund under the ACP/EU Partnership Agreement signed at Cotonou on 23 June 2000

OJ C 12, 17.1.2003

—	Opinion No 13/2002 concerning a draft Commission regulation laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities

OJ C 12, 17.1.2003

—	Opinion No 14/2002 on a proposal for a Council Regulation amending the Staff Regulations of officials and the Conditions of Employment of other servants of the European Communities

OJ C 21, 28.1.2003

—	Opinion No 1/2003 on a proposal for a regulation for the Budget Committee of the Office for Harmonisation in the Internal Market (Trade Marks and Designs) laying down the financial provisions applicable to the Office (Financial Regulation)

Not published in OJ

—	Opinion No 2/2003 on a proposal for a regulation of the Administrative Council of the Community Plant Variety Office laying down the financial provisions applicable to the Office (Financial Regulation)

Not published in OJ

—	Opinion No 3/2003 concerning the draft financial regulation of the European Food Safety Authority

Not published in OJ

—	Opinion No 4/2003 concerning a draft financial regulation applicable to the Translation Centre for bodies of the European Union

Not published in OJ

—	Opinion No 5/2003 on a proposal for a Council Regulation introducing, on the occasion of the accession of Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia and Slovenia, special temporary measures for recruitment of officials of the European Communities

OJ C 224, 19.9.2003

—	Opinion No 6/2003 concerning the draft financial regulation of the European Agency for the Evaluation of Medicinal Products

Not published in OJ

—	Opinion No 7/2003 on a proposal for a Council regulation amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities' own resources

OJ C 318, 30.12.2003

—	Opinion No 8/2003 on a proposal for a decision of the European Parliament and of the Council establishing a Community action programme to promote activities in the field of the protection of the Community's financial interests

OJ C 318, 30.12.2003

—	Opinion No 9/2003 on a draft Commission regulation on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes

OJ C 19, 23.1.2004

—	Opinion No 10/2003 on a proposal for a Council regulation amending Regulation (EC, Euratom) No 2728/94 establishing a Guarantee Fund for external actions

OJ C 19, 23.1.2004

—	Opinion No 1/2004 on an amended proposal for a Council Regulation amending the Staff Regulations of officials and the Conditions of Employment of other servants of the European Communities

OJ C 75, 24.3.2004

—	Opinion No 2/2004 on the ‘single audit’ model (and a proposal for a Community internal control framework)

OJ C 107, 30.4.2004

—	Opinion No 1/2005 on the proposal for a Council Regulation on the financing of the common agricultural policy

OJ C 121, 20.5.2005

—	Opinion No 2/2005 on the proposal for a Council Regulation laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund

OJ C 121, 20.5.2005

—

Opinion No 3/2005 on the draft Regulation (EC) of the Commission amending Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities

OJ C 124, 23.5.2005

—

Opinion No 4/2005 on a proposal for a Council Decision on the system of the European Communities' own resources and on a proposal for a Council Regulation on the implementing measures for the correction of budgetary imbalances in accordance with Articles 4 and 5 of the Council Decision of (…) on the system of the European Communities' own resources

OJ C 167, 7.7.2005

—	Opinion No 5/2005 on the draft Amendment of the financial regulation of the Community Plant Variety Office adopted by the Administrative Council of the Office on 16 September 2004

Not published in OJ

—	Opinion No 6/2005 on a proposal for a Regulation of the European Parliament and of the Council amending Regulations (EC) No 1073/1999 and (Euratom) No 1074/1999 concerning investigations conducted by the European Anti-Fraud Office (OLAF)

OJ C 202, 18.8.2005

—	Opinion No 7/2005 on a draft Commission Regulation amending Regulation (EC) No 1653/2004 as regards the post of accounting officers of executive agencies

OJ C 249, 7.10.2005

—	Opinion No 8/2005 on a proposal for a Regulation of the European Parliament and of the Council on mutual administrative assistance for the protection of the financial interests of the Community against fraud and any other illegal activities

OJ C 313, 9.12.2005

—	Opinion No 9/2005 concerning a proposal for a Council Regulation amending Regulation (EC, Euratom) No 2728/94 establishing a Guarantee Fund for external actions (COM(2005) 130 Final)

OJ C 313, 9.12.2005

—	Opinion No 10/2005 on the draft Council Regulation amending Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities

OJ C 13, 18.1.2006

—	Opinion No 11/2005 on the draft Commission Regulation amending Regulation (EC, Euratom) No 2342/2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities

OJ C 13, 18.1.2006

—

Opinion No 1/2006 on the proposal for a regulation of the European Parliament and of the Council laying down the rules for the participation of undertakings, research centres and universities in actions under the Seventh Framework Programme and for the dissemination of research results (2007 to 2013)

OJ C 203, 25.8.2006

—	Opinion No 2/2006 on a proposal for a Council Decision on the system of the European Communities' own resources

OJ C 203, 25.8.2006

—	Opinion No 3 /2006 on a proposal for a Council Regulation introducing, on the occasion of the accession of Bulgaria and Romania, special temporary measures for recruitment of officials of the European Communities

Being published

—	Opinion No 4/2006 on the draft Council Regulation amending Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities

Being published