2003 discharge: Translation Centre for the bodies of the Union

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

To recall, EUR 1.1 million (92%) of the EUR 1.2 million in appropriations carried forward from the financial year 2002 to the financial year 2003 have been used. EUR 1.2 million in appropriations have been carried forward from the financial year 2003 to the financial year 2004 and EUR 13.0 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 welcomes the fact that the Court of Auditors has been able to obtain reasonable assurance that the Centre's annual accounts for the financial year ended 31 December 2003 are reliable and that the underlying transactions, taken as a whole, are legal and regular. However, some observations need to be made.

The Council notes the Court's observation concerning the accounting rules not being followed in the context of the change of accounting principles.

The Council notes that the amount of provisions for risks and charges in the final accounts has increased and invites the Centre to find rapidly a solution with the Commission for the remaining sum corresponding to its share of pension contributions for the Centre's employees.