COM(2005)257 - Annual Report to the Discharge Authority on Internal Audits Carried out in 2004
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official title
Communication from the Commission to the Council and the European Parliament - Annual Report to the Discharge Authority on Internal Audits Carried out in 2004Legal instrument | Communication |
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reference by COM-number39 | COM(2005)257 ![]() |
Additional COM-numbers | SEC(2005)782 |
CELEX number42 | 52005DC0257 |
Document | 15-06-2005 |
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Online publication | 15-06-2005 |
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- 1.
- 2.Action 87 of the Reform White Paper required the IAS to review the improvements and reinforcing of the
- 3.See www.coso.org; including the Enterprise Risk Management
- 4.
- 5.As defined in the COSO Enterprise Risk Management
- 6.The APC was informed of the preliminary findings on 20 September 2004 and discussed the final overview on 14 January 2005.
- 7.The Synthesis report of 2003 Annual Activity Reports clearly asks for simplifying and improving objective setting and indicators - COM(2004) 418, pt. 3.
- 8.As is evident in recent Communications - SEC(2004) 1265
- 9.It is understood that further development of ABAC in the course of 2005 will address some of these concerns but process owners should ensure that this is the case.
- 10.It is noted that progress is being made in this respect; the Circular for the 2004 Annual Activity Reports of 3 December 2004 - SEC(2004) 1562 - puts much more emphasis on the need to describe the internal control system put in place and to what extent it is considered to be effective in addressing key risks (parts 3 and 4 of the AAR in particular).
- 11.'Reste à Liquider'.
- 12.Closure audits relate to the closure of a multi-year programme. Normally at the end of the programming period the payment authority presents the Commission with a certified declaration of expenditure. The purpose of the closure audit is to verify the accuracy of the declaration.
- 13.See Title V: Procurement of Financial Regulation, particularly Article 133 of the implementing Rules.
- 14.It is noted that for some DGs the existing legal framework may provide different rules.
- 15.Developments of ABAC are supposed to address these issues.
- 16.Article 113.
- 17.Update of the Self-Assessment of Readiness of Services to be compliant with the Internal Control Baselines by 31 December 2004 - SEC(2004) 250, 3.3.2004.
- 18.As also stressed by the Synthesis of Annual Activity Reports 2003 of DGs and Services - COM(2004) 418, 9.6.2004.
- 19.Including for National Agencies in the context of centralised indirect management.
- 20.
- 21.Action 87 of the Reform White Paper required the IAS to review the improvements and reinforcing of the
- 22.See www.coso.org; including the Enterprise Risk Management
- 23.
- 24.As defined in the COSO Enterprise Risk Management
- 25.The APC was informed of the preliminary findings on 20 September 2004 and discussed the final overview on 14 January 2005.
- 26.The Synthesis report of 2003 Annual Activity Reports clearly asks for simplifying and improving objective setting and indicators - COM(2004) 418, pt. 3.
- 27.As is evident in recent Communications - SEC(2004) 1265
- 28.It is understood that further development of ABAC in the course of 2005 will address some of these concerns but process owners should ensure that this is the case.
- 29.It is noted that progress is being made in this respect; the Circular for the 2004 Annual Activity Reports of 3 December 2004 - SEC(2004) 1562 - puts much more emphasis on the need to describe the internal control system put in place and to what extent it is considered to be effective in addressing key risks (parts 3 and 4 of the AAR in particular).
- 30.'Reste à Liquider'.
- 31.Closure audits relate to the closure of a multi-year programme. Normally at the end of the programming period the payment authority presents the Commission with a certified declaration of expenditure. The purpose of the closure audit is to verify the accuracy of the declaration.
- 32.See Title V: Procurement of Financial Regulation, particularly Article 133 of the implementing Rules.
- 33.It is noted that for some DGs the existing legal framework may provide different rules.
- 34.Developments of ABAC are supposed to address these issues.
- 35.Article 113.
- 36.Update of the Self-Assessment of Readiness of Services to be compliant with the Internal Control Baselines by 31 December 2004 - SEC(2004) 250, 3.3.2004.
- 37.As also stressed by the Synthesis of Annual Activity Reports 2003 of DGs and Services - COM(2004) 418, 9.6.2004.
- 38.Including for National Agencies in the context of centralised indirect
- 39.De Europese Commissie kent nummers toe aan officiële documenten van de Europese Unie. De Commissie maakt onderscheid in een aantal typen documenten door middel van het toekennen van verschillende nummerseries. Het onderscheid is gebaseerd op het soort document en/of de instelling van de Unie van wie het document afkomstig is.
- 40.De Raad van de Europese Unie kent aan wetgevingsdossiers een uniek toe. Dit nummer bestaat uit een vijfcijferig volgnummer gevolgd door een schuine streep met de laatste twee cijfers van het jaartal, bijvoorbeeld 12345/00 - een document met nummer 12345 uit het jaar 2000.
- 41.Het interinstitutionele nummer is een nummerreeks die binnen de Europese Unie toegekend wordt aan voorstellen voor regelgeving van de Europese Commissie.
Binnen de Europese Unie worden nog een aantal andere nummerseries gebruikt. Iedere instelling heeft één of meerdere sets documenten met ieder een eigen nummering. Die reeksen komen niet overeen met elkaar of het interinstitutioneel nummer.
- 42.Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
- 43.Als dag van bekendmaking van een Europees besluit geldt de dag waarop het besluit in het Publicatieblad wordt bekendgemaakt, en daardoor in alle officiële talen van de Europese Unie bij het Publicatiebureau beschikbaar is.