2016/2153(DEC)

2015 discharge: EU general budget, European Council and Council

Awaiting committee decision

2016/2153(DEC) 2015 discharge: EU general budget, European Council and Council
Next event: Vote scheduled in committee, 1st reading/single reading 2017/09/25
RoleCommitteeRapporteurShadows
Lead CONT STAES Bart (Verts/ALE) MARINESCU Marian-Jean (EPP), IVAN Cătălin Sorin (S&D), CZARNECKI Ryszard (ECR), TAKKULA Hannu (ALDE), DE JONG Dennis (GUE/NGL), VALLI Marco (EFD), JALKH Jean-François (ENF)
Lead committee dossier: CONT/8/09851

Upcomming Committee events

  • 2017/09/25 EP: On CONT agenda
Subjects
Links

Activites

  • 2017/09/25 Vote scheduled in committee, 1st reading/single reading
  • 2017/04/27 Results of vote in Parliament
    • Results of vote in Parliament
    • T8-0147/2017 summary
  • 2017/04/26 Debate in Parliament
  • 2017/03/30 Committee report tabled for plenary, single reading
    • A8-0131/2017 summary
  • 2017/03/22 Vote in committee, 1st reading/single reading
  • 2016/10/04 Committee referral announced in Parliament, 1st reading/single reading
  • 2016/07/11 Non-legislative basic document published
    • COM(2016)0475 summary
    • DG {u'url': u'http://ec.europa.eu/info/departments/budget_en', u'title': u'Budget'}, GEORGIEVA Kristalina

Documents

Votes

A8-0131/2017 - Bart Staes - Résolution

2017/04/27
Position Total ALDE ECR EFDD ENF GUE/NGL NI PPE S&D Verts/ALE correctional
For 603 58 59 32 9 44 10 193 151 47 0
Against 14 0 0 3 7 0 3 1 0 0 0
Abstain 15 0 0 1 13 0 1 0 0 0 0
AmendmentsDossier
15 2016/2153(DEC) 2015 discharge: EU general budget, European Council and Council
2017/09/14 CONT 15 amendments...
source: PE-610.672

History

(these mark the time of scraping, not the official date of the change)

2017-09-16
activities/0/body changed
Old
EP
New
EC
activities/0/commission added
  • DG
    Commissioner
    GEORGIEVA Kristalina
activities/0/committees deleted
  • body
    EP
    responsible
    False
    committee_full
    Constitutional Affairs
    committee
    AFCO
  • body
    EP
    responsible
    False
    committee_full
    Foreign Affairs
    committee
    AFET
  • body
    EP
    responsible
    False
    committee_full
    Agriculture and Rural Development
    committee
    AGRI
  • body
    EP
    responsible
    False
    committee_full
    Budgets
    committee
    BUDG
  • body
    EP
    shadows
    responsible
    True
    committee
    CONT
    date
    2017-06-07
    committee_full
    Budgetary Control
    rapporteur
    • group
      Verts/ALE
      name
      STAES Bart
  • body
    EP
    responsible
    True
    committee
    CONT
    date
    2016-08-08
    committee_full
    Budgetary Control
    rapporteur
    • group
      Verts/ALE
      name
      STAES Bart
  • body
    EP
    responsible
    False
    committee_full
    Culture and Education
    committee
    CULT
  • body
    EP
    responsible
    False
    committee_full
    Development
    committee
    DEVE
  • body
    EP
    responsible
    False
    committee_full
    Economic and Monetary Affairs
    committee
    ECON
  • body
    EP
    responsible
    False
    committee_full
    Employment and Social Affairs
    committee
    EMPL
  • body
    EP
    responsible
    False
    committee_full
    Environment, Public Health and Food Safety
    committee
    ENVI
  • body
    EP
    responsible
    False
    committee_full
    Women’s Rights and Gender Equality
    committee
    FEMM
  • body
    EP
    responsible
    False
    committee_full
    Internal Market and Consumer Protection
    committee
    IMCO
  • body
    EP
    responsible
    False
    committee_full
    International Trade
    committee
    INTA
  • body
    EP
    responsible
    False
    committee_full
    Industry, Research and Energy
    committee
    ITRE
  • body
    EP
    responsible
    False
    committee_full
    Legal Affairs
    committee
    JURI
  • body
    EP
    responsible
    False
    committee_full
    Civil Liberties, Justice and Home Affairs
    committee
    LIBE
  • body
    EP
    responsible
    False
    committee_full
    Fisheries
    committee
    PECH
  • body
    EP
    responsible
    False
    committee_full
    Petitions
    committee
    PETI
  • body
    EP
    responsible
    False
    committee_full
    Regional Development
    committee
    REGI
  • body
    EP
    responsible
    False
    committee_full
    Transport and Tourism
    committee
    TRAN
activities/0/date changed
Old
2017-03-22
New
2016-07-11
activities/0/docs added
  • url
    http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2016&nu_doc=0475
    text
    • PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2015, as part of the 2015 discharge procedure.

      Analysis of the accounts of the EU Institutions: European Council and Council.

      Legal reminder: the consolidated annual accounts of the European Union for the year 2015 have been prepared on the basis of the information presented by the institutions and bodies under Article 148(2) of the Financial Regulation applicable to the general budget of the European Union.

      (1) Governance and budgetary principles: the organisational governance of the EU consists of institutions, agencies and other EU bodies. The main institutions in the sense of being responsible for drafting policies and taking decisions are the EP, the European Council, the Council and the Commission.

      The EU Budget finances a wide range of policies and programmes throughout the EU. In accordance with the priorities set by the European Parliament and the Council in the Multiannual Financial Framework (MFF), the Commission carries out specific programmes, activities and projects in the field.

      The budget is prepared by the Commission and usually agreed in mid-December by the Parliament and the Council, based on the procedure of Art. 314 TFEU.

      According to the principle of budget equilibrium, the total revenue must equal total expenditure (payment appropriations) for a given financial year.

      EU revenues: the EU has two main categories of funding: own resources revenues and sundry revenues. Own resources can be divided into traditional own resources (such as custom levies), the own resource based on value added tax (VAT) and the resource based on gross national income (GNI). Sundry revenues arising from the activities of the EU (e.g. competition fines) normally represent less than 10 % of total revenue. Own resources revenue make up the vast majority of EU funding.

      Expenditure of the EU institutions: the EU's operational expenditure of these institutions takes different forms, depending on how the money is paid out and managed.

      From 2014 onwards, the Commission classifies its expenditure as follows:

      • Direct management: the budget is implemented directly by the Commission services.
      • Indirect management: the Commission confers tasks of implementation of the budget to bodies of EU law or national law, such as the EU agencies.
      • Shared management: under this method of budget implementation tasks are delegated to Member States. About 80 % of the expenditure falls under this management mode covering such areas as agricultural spending and structural actions.

      Consolidated annual accounts of the EU: this Commission document concerns the EU's consolidated accounts for the year 2015 and details how spending by the EU institutions and bodies was carried out. The consolidated annual accounts of the EU provide financial information on the activities of the institutions, agencies and other bodies of the EU from an accrual accounting and budgetary perspective.

      It also presents the accounting principles applicable to the European budget (in particular, consolidation).

      The document also presents the different financial actors involved in the budget process (accounting officers, internal officers and authorising officers) and recalls their respective roles in the context of the tasks of sound financial management.

      Audit and discharge: the EU’s annual accounts and resource management are audited by the European Court of Auditors, its external auditor, which as part of its activities draws up for the European Parliament and the Council:

      • an annual report on the activities financed from the general budget, detailing its observations on the annual accounts and underlying transactions;
      • an opinion, based on its audits and given in the annual report in the form of a statement of assurance, on (i) the reliability of the accounts and (ii) the legality and regularity of the underlying transactions involving both revenue collected from taxable persons and payments to final beneficiaries.

      The discharge represents the political aspect of the external control of budget implementation and is the decision by which the European Parliament, acting on a Council recommendation, "releases" the Commission (and other EU bodies) from its responsibility for management of a given budget by marking the end of that budget's existence. This discharge procedure may produce three outcomes: (i) the granting; (ii) postponement; (iii) or the refusal of the discharge.

      The document also presents a series of tables and detailed technical indicators on (i) the balance sheet; (ii) the economic outturn account; (iii) cashflow tables; (iv) technical annexes concerning the financial statements.

      (2) Implementation of the European Council/Council’s appropriations for the financial year 2015: the document comprises a series of annexes, the most important concerning the implementation of the budget.

      As regards the budget implementation of the European Council/Council, the table on the financial and budgetary implementation of this institution shows that the total payment appropriations totalled EUR 639 million, with an 82.43% implementation rate.

    title
    COM(2016)0475
    type
    Non-legislative basic document published
    celexid
    CELEX:52016DC0475:EN
activities/0/type changed
Old
Vote in committee, 1st reading/single reading
New
Non-legislative basic document published
activities/1/committees/0 deleted
body
EP
responsible
False
committee_full
Constitutional Affairs
committee
AFCO
activities/1/committees/1 deleted
body
EP
responsible
False
committee_full
Foreign Affairs
committee
AFET
activities/1/committees/2 deleted
body
EP
responsible
False
committee_full
Agriculture and Rural Development
committee
AGRI
activities/1/committees/3 deleted
body
EP
responsible
False
committee_full
Budgets
committee
BUDG
activities/1/committees/5 deleted
body
EP
responsible
True
committee
CONT
date
2016-08-08
committee_full
Budgetary Control
rapporteur
  • group
    Verts/ALE
    name
    STAES Bart
activities/1/committees/6 deleted
body
EP
responsible
False
committee_full
Culture and Education
committee
CULT
activities/1/committees/7 deleted
body
EP
responsible
False
committee_full
Development
committee
DEVE
activities/1/committees/8 deleted
body
EP
responsible
False
committee_full
Economic and Monetary Affairs
committee
ECON
activities/1/committees/9 deleted
body
EP
responsible
False
committee_full
Employment and Social Affairs
committee
EMPL
activities/1/committees/10 deleted
body
EP
responsible
False
committee_full
Environment, Public Health and Food Safety
committee
ENVI
activities/1/committees/11 deleted
body
EP
responsible
False
committee_full
Women’s Rights and Gender Equality
committee
FEMM
activities/1/committees/12 deleted
body
EP
responsible
False
committee_full
Internal Market and Consumer Protection
committee
IMCO
activities/1/committees/13 deleted
body
EP
responsible
False
committee_full
International Trade
committee
INTA
activities/1/committees/14 deleted
body
EP
responsible
False
committee_full
Industry, Research and Energy
committee
ITRE
activities/1/committees/15 deleted
body
EP
responsible
False
committee_full
Legal Affairs
committee
JURI
activities/1/committees/16 deleted
body
EP
responsible
False
committee_full
Civil Liberties, Justice and Home Affairs
committee
LIBE
activities/1/committees/17 deleted
body
EP
responsible
False
committee_full
Fisheries
committee
PECH
activities/1/committees/18 deleted
body
EP
responsible
False
committee_full
Petitions
committee
PETI
activities/1/committees/19 deleted
body
EP
responsible
False
committee_full
Regional Development
committee
REGI
activities/1/committees/20 deleted
body
EP
responsible
False
committee_full
Transport and Tourism
committee
TRAN
activities/2/body changed
Old
EC
New
EP
activities/2/commission deleted
  • DG
    Commissioner
    GEORGIEVA Kristalina
activities/2/committees added
  • body
    EP
    shadows
    responsible
    True
    committee
    CONT
    date
    2017-06-07
    committee_full
    Budgetary Control
    rapporteur
    • group
      Verts/ALE
      name
      STAES Bart
activities/2/date changed
Old
2016-07-11
New
2017-03-22
activities/2/docs deleted
  • url
    http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2016&nu_doc=0475
    text
    • PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2015, as part of the 2015 discharge procedure.

      Analysis of the accounts of the EU Institutions: European Council and Council.

      Legal reminder: the consolidated annual accounts of the European Union for the year 2015 have been prepared on the basis of the information presented by the institutions and bodies under Article 148(2) of the Financial Regulation applicable to the general budget of the European Union.

      (1) Governance and budgetary principles: the organisational governance of the EU consists of institutions, agencies and other EU bodies. The main institutions in the sense of being responsible for drafting policies and taking decisions are the EP, the European Council, the Council and the Commission.

      The EU Budget finances a wide range of policies and programmes throughout the EU. In accordance with the priorities set by the European Parliament and the Council in the Multiannual Financial Framework (MFF), the Commission carries out specific programmes, activities and projects in the field.

      The budget is prepared by the Commission and usually agreed in mid-December by the Parliament and the Council, based on the procedure of Art. 314 TFEU.

      According to the principle of budget equilibrium, the total revenue must equal total expenditure (payment appropriations) for a given financial year.

      EU revenues: the EU has two main categories of funding: own resources revenues and sundry revenues. Own resources can be divided into traditional own resources (such as custom levies), the own resource based on value added tax (VAT) and the resource based on gross national income (GNI). Sundry revenues arising from the activities of the EU (e.g. competition fines) normally represent less than 10 % of total revenue. Own resources revenue make up the vast majority of EU funding.

      Expenditure of the EU institutions: the EU's operational expenditure of these institutions takes different forms, depending on how the money is paid out and managed.

      From 2014 onwards, the Commission classifies its expenditure as follows:

      • Direct management: the budget is implemented directly by the Commission services.
      • Indirect management: the Commission confers tasks of implementation of the budget to bodies of EU law or national law, such as the EU agencies.
      • Shared management: under this method of budget implementation tasks are delegated to Member States. About 80 % of the expenditure falls under this management mode covering such areas as agricultural spending and structural actions.

      Consolidated annual accounts of the EU: this Commission document concerns the EU's consolidated accounts for the year 2015 and details how spending by the EU institutions and bodies was carried out. The consolidated annual accounts of the EU provide financial information on the activities of the institutions, agencies and other bodies of the EU from an accrual accounting and budgetary perspective.

      It also presents the accounting principles applicable to the European budget (in particular, consolidation).

      The document also presents the different financial actors involved in the budget process (accounting officers, internal officers and authorising officers) and recalls their respective roles in the context of the tasks of sound financial management.

      Audit and discharge: the EU’s annual accounts and resource management are audited by the European Court of Auditors, its external auditor, which as part of its activities draws up for the European Parliament and the Council:

      • an annual report on the activities financed from the general budget, detailing its observations on the annual accounts and underlying transactions;
      • an opinion, based on its audits and given in the annual report in the form of a statement of assurance, on (i) the reliability of the accounts and (ii) the legality and regularity of the underlying transactions involving both revenue collected from taxable persons and payments to final beneficiaries.

      The discharge represents the political aspect of the external control of budget implementation and is the decision by which the European Parliament, acting on a Council recommendation, "releases" the Commission (and other EU bodies) from its responsibility for management of a given budget by marking the end of that budget's existence. This discharge procedure may produce three outcomes: (i) the granting; (ii) postponement; (iii) or the refusal of the discharge.

      The document also presents a series of tables and detailed technical indicators on (i) the balance sheet; (ii) the economic outturn account; (iii) cashflow tables; (iv) technical annexes concerning the financial statements.

      (2) Implementation of the European Council/Council’s appropriations for the financial year 2015: the document comprises a series of annexes, the most important concerning the implementation of the budget.

      As regards the budget implementation of the European Council/Council, the table on the financial and budgetary implementation of this institution shows that the total payment appropriations totalled EUR 639 million, with an 82.43% implementation rate.

    celexid
    CELEX:52016DC0475:EN
    type
    Non-legislative basic document published
    title
    COM(2016)0475
activities/2/type changed
Old
Non-legislative basic document published
New
Vote in committee, 1st reading/single reading
committees/0 deleted
body
EP
responsible
False
committee_full
Constitutional Affairs
committee
AFCO
committees/1 deleted
body
EP
responsible
False
committee_full
Foreign Affairs
committee
AFET
committees/2 deleted
body
EP
responsible
False
committee_full
Agriculture and Rural Development
committee
AGRI
committees/3 deleted
body
EP
responsible
False
committee_full
Budgets
committee
BUDG
committees/5 deleted
body
EP
responsible
True
committee
CONT
date
2016-08-08
committee_full
Budgetary Control
rapporteur
  • group
    Verts/ALE
    name
    STAES Bart
committees/6 deleted
body
EP
responsible
False
committee_full
Culture and Education
committee
CULT
committees/7 deleted
body
EP
responsible
False
committee_full
Development
committee
DEVE
committees/8 deleted
body
EP
responsible
False
committee_full
Economic and Monetary Affairs
committee
ECON
committees/9 deleted
body
EP
responsible
False
committee_full
Employment and Social Affairs
committee
EMPL
committees/10 deleted
body
EP
responsible
False
committee_full
Environment, Public Health and Food Safety
committee
ENVI
committees/11 deleted
body
EP
responsible
False
committee_full
Women’s Rights and Gender Equality
committee
FEMM
committees/12 deleted
body
EP
responsible
False
committee_full
Internal Market and Consumer Protection
committee
IMCO
committees/13 deleted
body
EP
responsible
False
committee_full
International Trade
committee
INTA
committees/14 deleted
body
EP
responsible
False
committee_full
Industry, Research and Energy
committee
ITRE
committees/15 deleted
body
EP
responsible
False
committee_full
Legal Affairs
committee
JURI
committees/16 deleted
body
EP
responsible
False
committee_full
Civil Liberties, Justice and Home Affairs
committee
LIBE
committees/17 deleted
body
EP
responsible
False
committee_full
Fisheries
committee
PECH
committees/18 deleted
body
EP
responsible
False
committee_full
Petitions
committee
PETI
committees/19 deleted
body
EP
responsible
False
committee_full
Regional Development
committee
REGI
committees/20 deleted
body
EP
responsible
False
committee_full
Transport and Tourism
committee
TRAN
procedure/dossier_of_the_committee changed
Old
CONT/8/07219;CONT/8/09851
New
CONT/8/09851
2017-09-14
2017-06-17
2017-06-09
2017-05-31
2017-05-30
2017-05-10
2017-05-03
2017-04-29
2017-04-28
2017-04-25
2017-04-12
2017-04-01
2017-03-31
2017-03-24
2017-03-21
2017-03-18
2017-03-17
2017-03-13
2017-03-12
2017-02-16
2016-11-26
2016-10-06
2016-08-20

code AGPLv3.0+, data ODBLv1.0, site-content CC-By-Sa-3.0
© European Union, 2011 – Source: European Parliament