2003 discharge: Eurojust

Having examined the revenue and expenditure account for the financial year 2003, the balance sheet of revenue and expenditure at 31 December 2003 of Eurojust and the Court of Auditors' report on the annual accounts of Eurojust, the Council recommends that the European Parliament give a discharge to the Administrative Director of Eurojust in respect of the implementation of the budget for the financial year 2003.

To recall, EUR 0.4 million (100%) of the EUR 0.4 million in appropriations carried forward from the financial year 2002 to the financial year 2003 have been used. EUR 1.3 million in appropriations have been forwarded from the financial year 2003 to the financial year 2004 and EUR 1.6 million have been cancelled.

Observations in the Court of Auditors' report in relation to the financial year 2003 call for certain comments by the Council, which are annexed to this Recommendation.

The Council invites Eurojust to clearly define the role and tasks of those responsible for the internal control and to make sure that all supporting documents for orders or receipt of goods are carefully kept. In addition, Eurojust should put in place the validation of the accounting system requested by the new Financial regulation.

Lastly, the Council stresses the importance of a more accurate monitoring of the transfers of appropriations, in order to ensure a better control of implementation of the budget.