Asks the Commission to include a list of countries granted budgetary support, including information on whether tranches of budgetary support have been withheld, in a communication on financial information on the EDFs for the 2003 financial year; asks the Commission also to outline in this communication - for each country receiving direct budgetary aid - whether the three main conditions for receiving such aid as stated in Article 61(2) of the Cotonou agreement are met;
19.
Asks the Commission to report, by 1 September 2004, on the state of play of work within the public expenditure and financial accountability programme, including information on the expected deadline for agreement on a final list of public finance management performance indicators;
20.
Calls on the Commission, in connection with the upcoming negotiations on possible amendments of the Cotonou Agreement, to enter into a dialogue with the ACP States on the possibility of making budgetary support conditional on the beneficiary country agreeing to spend the equivalent of 5 to 10 % of any amount received as budgetary support for institutional support measures;
Supreme audit institutions
21.
Recalls its opinion regarding the importance of involving ACP States' supreme audit institutions in EDF control(10);
22.
Notes that the Court of Auditors regrets the absence of a clear, structured approach to strengthening the national control and audit institutions on the part of the Commission;
23.
Asks the Commission to include information on funds spent on projects involving supreme audit institutions in a communication on financial information on the EDFs for the 2003 financial year;
24.
Invites the Commission to consider entering the condition that an ACP State must agree to introduce a multiannual programme for creating and/or strengthening a supreme audit institution before budgetary support can be granted;
Decentralisation of management of aid and support
25.
Supports the Commission's devolution of resources and decision-making powers to the delegations of the Commission; expects this to contribute to even higher implementation levels for commitments and payments than those achieved by the Commission in 2002; is aware that the deconcentration exercise is ongoing and expected to be fully implemented during 2004;
26.
Emphasises that the audit and evaluation strategy of the Commission must reflect the change in the management of aid and support and be underpinned by a risk assessment; stresses that audits and evaluations must be independent and of high quality; asks the Commission to communicate its working document on risk assessment as soon as it has been finalised and by 1 July 2004 at the latest;
27.
Stresses that heads of delegation must ensure that key controls are carried out and take action if the national authorising officer does not fulfil the obligation of performing such controls; is concerned that delegations may not have sufficient qualified staff available in order to respect new obligations regarding financial control;
28.
Is concerned that headquarters' overview of audit and evaluation activities in the delegations is inadequate; notes that EDF activities are expected to be integrated into the CRIS system during first half of 2004; notes the Court of Auditors' concern that in the short term the CRIS-system is not likely to address weaknesses relating to the terms of reference, audit reports and follow-up of audit reports; asks the Commission to report by 1 September 2004 on whether: 1. the process of linking the OLAS accounting system to the CRIS system has been successful; and 2. whether audits concerning EDF funds have been included in the CRIS system;
29.
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