Closure of Parliament's accounts for 1994

1995/2001(DEC)
The Committee on Budgetary Control adopted the DANKERT report on the closure of the accounts for the 1994 financial year (administrative expenditure). The proposal for a resolution contained in the report: - confirms the results contained in the accounts for the 1994 financial year which need to be sent to the Commission so that the consolidated management account and financial balance sheet can be prepared; - notes that: . ECU 39,499,844, which would otherwise have been cancelled, were the subject of the "mopping-up" transfers procedure in order to reinforce item 2000/3; . the cancellation rate for appropriations carried over from 1993 to 1994 more than doubled in comparison with the previous financial year; . commitments remaining to be disbursed at the end of the financial year and automatically carried over to the 1995 financial year represent 8.74% of total appropriations committed; . the rate of utilisation of certain chapters was appreciably lower than in the previous year (movable property and associated costs, current administrative expenditure, entertainment and representation expenditure, expenditure on formal and other meetings, expenditure on studies, surveys and consultation, subsidies and financial contributions); . balances remaining on a number of lines topped up during the course of the financial year have been used for large "mopping-up" transfers; . a large sum in appropriations was cancelled (group visits, data processing and telephone, telex, telegraph, television). This sum could have been used for "mopping-up" transfers and the Committee on Budgets was called on to pay particular attention to the endowment of these lines for the 1996 budget; . the lease of 30 March 1994 for the construction of the Chamber in Strasbourg was signed without the prior approval of the financial controller and the Court of Auditors was called on to draw up a report on this matter by 15 July 1995; . decisions entailing major financial implications for future budgets were taken without regard for the financial perspectives; . Parliament's services translated texts of a commercial nature and the European Parliament was called on to ensure that its translation directorate was used solely for parliamentary work�