2005 discharge: EC general budget, section III, Commission

FOLLOW-UP TO THE 2004 DISCHARGE DECISIONS : COUNCIL RECOMMENDATIONS: DETAILED ANSWERS

This Working Document completes the Report from the Commission to the Council on the Follow-up to 2004 Discharge decisions {COM(2006) 642 final}. It presents in detail the answers to the 79 specific recommendations made by the Council in the comments accompanying its Recommendations on the 2004 Discharges.

It should be noted that this Working Document makes reference to the Commission’s proposal for a revised Financial Regulation and the Commission’s draft Regulation on the “linked” implementing rules which follow up the simplification measures suggested in the proposal for amending the Financial Regulation. The latest revision of the Implementing Rules of the current Financial Regulation entered into force on 22 August 2006. Further information can also be found in e.g. the Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (OJ No C 139 of 14.6.2006), the 2005 Synthesis Report on the Annual Activity Reports “Synthesis of the Commission’s management achievements in 2005” (COM(2006) 277 final of 7.6.2006), the Commission’s Action Plan towards an Integrated Internal Control Framework (COM(2006) 9 final of 17.1.2006), the Commission’s communication on risk management (SEC(2005) 1327 of 25.10.2005) and the Commission’s Green Paper on the European Transparency Initiative (COM(2006) 194 final of 3.5.2006).