Fourth report from the Commission on the operation of the inspection arrangements for traditional own resources (2000-2002).

Abstract

Every three years the Commission compiles a report for the European Parliament and theCouncil on the operation of the inspection system for Community own resources, pursuant toArticle 18(5) of Council Regulation (EEC, Euratom) No 1150/00 of 22 May 20001implementing Decision 94/728/EC, Euratom on the system of the Community's ownresources2 ("Regulation No 1150/2000"), which has since been replaced by Council Decision2000/597/EC, Euratom of 29 September 2000.3The first report, covering the period 1989-92, was submitted to the budgetary authority on4 January 1994.4 The second, covering the period 1993-96, was submitted on8 December 1997.5 The third report, covering the period 1997-99, was submitted on5 February 2001.6This report describes and analyses the operation of the inspection system for traditional ownresources for the period covering 2000, 2001 and 2002. It outlines the follow-up action oncases up to 31 December 2002. The report is structured as follows: outline of the generalobjectives pursued by the Commission via inspections concerning traditional own resourcesand presentation of the legal and regulatory framework surrounding the various inspectionarrangements, followed by a description of the inspection system operating at Communitylevel.The report goes on to describe the Commission's inspection measures carried out between1 January 2000 and 31 December 2002. It then assesses the results of the inspections anddraws conclusions and assesses the Commission's inspection measures.7 Finally, the reportoutlines the financial and regulatory follow-up to these inspections and summarises theirimpact with regard to the development of the various rules in place. The Commission hasconsidered it appropriate to refer to specific cases to illustrate certain situations concerningthe follow-up to inspection visits.