special report expens allow member european parliament repli european parliament submit pursuant articl ec treati introduct scope audit member european parliament receiv salari paid nation parliament vari countri remuner parliament indemnifi respect cost incur perform duti basi set regularli updat rule govern payment expens allow member adopt bureau european parliament ep court audit dealt exclus implement rule payment parliament cover member cost lump sum travel allow travel allow upper limit ecu subsist allow secretari assist allow gener expenditur allow reimburs travel subsist expens attend languag comput cours audit concentr develop allow system court audit financi year documentari audit concern financi year administr account procedur examin conform parliament rule commun financi regul principl sound financi manag weak risk report bring light support audit observ financi data annex tabl tabl chart evolut payment allow review total amount expenditur ecu million repres parliament total administr expenditur secretari assist allow travel subsist allow gener expenditur allow averag annual expenditur member directli indirectli respect allow increas ecu ecu averag increas year upward adjust payment scale secretari assist allow annual averag account increas june allow paid directli assist parti pai agenc design purpos member formal complianc regul reimburs cost relat languag comput cours member allow servic manag allow review compos separ section member imprest account pai travel subsist allow supervis authoris depart respons check payment made imprest account establish recoveri addit payment enter oper budget secretari assist gener expenditur allow section respons authoris check relat payment allow intern manag system member allow servic ensur gener rule adopt parliament correctli appli procedur payment imprest account allow reli effici design comput system consist reliabl rapid formal complianc expenditur rule adopt parliament bureau ensur requir member submit document stipul rule systemat check member imprest account transact brussel strasbourg member imprest account pai lump sum travel allow travel subsist allow payment made imprest account total ecu million repres allow relat member upper ceil renew advanc grant imprest account set ecu million court believ imprest account pai larg sum compli principl set financi regul articl implement procedur articl seq natur expenditur question justifi disregard usual rule payment control payment attend special urgenc member european parliament option purchas travel ticket privat parliament travel offic applic articl parliament rule cost deduct travel subsist allow elig result parliament find make provision payment respect bill unrel activ addit subsequ recov monei manner consist rule stipul financi regul member advanc contrari financi regul imprest account recov sum ow member count notabl travel ticket privat allow paid uncorrobor attend payment authoris intervent financi control articl parliament rule procedur authoris cash settlement subsist payment decis quaestor suspend provis offer member possibl receiv allow paid imprest account cash total number transact carri imprest account settl cash derog led high manag cost risk system imprest account requir cash fund control authoris depart requir consider resourc financi personnel term advanc grant member privat staff time deplet imprest cash resourc present staff parliamentari allow depart emploi deal payment check small proport total allow practic make cash payment case involv consider sum entail higher manag risk form payment normal payment control procedur distribut workload limit risk handl cash includ perman system make advanc accord financi regul articl avoid member pai sum pocket secur condit afford imprest account lump sum travel subsist allow articl parliament rule lump sum travel allow intend reimburs cost travel member place resid place meet respect proven authoris attend meet offici organ parliament subsist allow articl rule paid dai member engag activ respect lump sum travel allow payabl lump sum travel allow calcul appli kilometr scale distanc place meet member declar place resid scale frozen subsist allow calcul appli daili rate number dai attend declar member scale lump sum travel allow correspond actual transport cost incur member court analysi show travel member place resid place parliamentari meet result payment ecu million global averag higher cost fly busi class repres discrep approxim ecu million individu discrep vari consider depend member place origin increas line distanc actual discrep larger practic expens mode transport train air economi class nation parliament grant european parliament member reduc fare nation transport rout end lump sum travel subsist allow paid imprest account strength member declar check made establish journei dai spent locat correspond realiti establish member attend meet principl prove signatur regist open meet room rule member actual particip parliament work establish form support document member hold offic exempt sign regist meet room initi specif list member omit sign regist produc altern proof travel ticket hotel bill present proof authoris occas period half year degre proof provid document air train ticket hotel bill accept lieu signatur attend list regist flimsi document provid approxim half case altern proof offer case examin hotel bill submit administr lieu proof attend refer date begin end weekli meet signatur attend regist prove member concern particip parliament work absenc end check verifi journei declar qualifi lump sum travel allow fact made sum monei disburs journei occur court observ criteria defin point departur member declar place resid discret result transpar check carri court note effort bureau parliament step remedi weak perman system set check justif lump sum travel allow requir submiss documentari proof novemb payment lump sum travel allow condit present board card train ticket case air rail travel person detail declar case travel privat car februari st member present half roll call vote dai parliament deal legisl issu tuesdai wednesdai thursdai strasbourg part session thursdai brussel part session lose half daili allow brussel member choic initial attend regist committe polit group meet offici parliament meet sign central sign regist travel allow limit ecu possibl cover lump sum travel subsist allow allow articl rule intend refund maximum ecu year expenditur incur member travel offici busi countri elect expenditur member offici travel cover allow reimburs imprest account basi declar accompani documentari proof journei invit programm visit adopt criteria member consid travel perform offici duti facilit check elig expenditur gener expenditur allow secretari assist allow secretari assist gener expenditur allow section valid authoris amount due respect allow paid monthli basi bank transfer commun currenc design member maximum rate fix parliament bureau expenditur total ecu million articl financi regul applic gener budget european union lai convers ecu nation currenc principl made exchang rate applic dai question except duli substanti case appli rate applic penultim dai month prior month rate establish purpos convert monthli payment secretari assist gener expenditur allow nation currenc articl parliament rule select exchang rate applic penultim dai novemb year prior year question guarante life parliament elect secretari allow express nation currenc previou year level member freeli choos chang currenc reimburs derog normal convers rule entail consider expens institut mechan conform term financi regul found satisfi legitim requir pai assist shield exchang risk gener expenditur allow gener expenditur allow articl rule intend cover expens result member parliamentari activ cover allow paid rate fix bureau ecu year annual applic allow halv member attend fewer half part session scale flat rate allow base precis figur expens cover take account overhead reimburs nation parliament secretari assist allow secretari allow articl rule intend cover expens result recruit servic assist paid monthli basi annual ceil set bureau ecu rule real cost factor justifi fix ceil instruct provid parliament respect appear comment budget member recruit assist brussel member state origin comment absent subsequ budget result subsequ appreci increas rate allow justifi transpar refer expens intend defrai payment secretari assist allow take account similar allow nation parliament pai nation member european parliament payment secretari allow month condit submiss request payment member singl payment repeat payment parliamentari assist product invoic research document secretari work june assist paid directli parti design member except restrict recruit staff polit group european institut choic assist left member discret rule member requir sign contract assist subject applic nation legisl requir member file copi document parliament make check contract rule provid sign fiscal social provis contract valid invoic elig practic distinct made payment base contract payment servic base invoic fact assist submit invoic addit contract employ consid perman employe provid individu invoic servic similarli request payment submit respect fix contract singl payment indistinguish standard invoic flexibl adopt regulatori framework characteris lack transpar scrutini natur content contract provid budgetari author reason insur risk inappropri secretari allow thing stand regulatori framework allow excess divers term contractu legal arrang type expenditur reimburs suffici ensur servic paid genuin provid current regulatori framework chang futur commiss prepar draft propos regul introduc articl statu parliamentari assist regul term employ servant commun framework parliament respons determin exact term employ parliamentari assist latest inform futur statu european assist expect complement replac current employ possibl nation legisl view increas transpar assist manag maintain flexibl current system conclus rule govern allow relat mep aim ensur expens incur member context duti adequ reimburs exist administr account procedur ensur complianc rule adopt parliament financi year parliament bureau adopt measur aim remedi weak system draft parliamentari assist term employ prepar court audit gave rise observ recommend justifi profound overhaul regulatori framework improv system administr manag provis parliament rule contraven commun financi regul entail high manag cost true imprest account procedur system advanc member privat travel exchang rate calcul basi rule laid financi regul exchang cover mechan paragraph make allow mechan realist procedur make ensur principl sound financi manag observ allow lump sum varieti form annual entitl fix ceil link close actual situat cost cost reimburs gener expenditur secretari allow defin quantifi take due account occas aris benefit payment made member sourc reimburs travel expens basi actual expenditur envisag reimburs compris system regular advanc ensur member continu requir make payment pocket modern mean payment credit card negoti carrier make settl travel invoic directli servic provid concern paragraph make system transpar easier check payment allow base part system declar limit requir respect support document check area basic rule amend provis make restrict system allow provid reason degre scrutini transpar ensur fund disburs accord rule paragraph reduc exist loophol loophol regulatori framework lead inappropri fund allow system base entitl sum upper limit maintain oper transpar payment method condit submiss conclus documentari evid contract properli made invoic introduct formal term employ parliamentari assist prove costli budget lead greater transpar improv manag expens result recruit assist arrang compulsori make verifi servic paid provid paragraph report adopt court auditor luxembourg meet juli court auditor bernhard friedmann presid quest rev vii lump sum travel allow intend reimburs cost travel member place resid place meet occas proven authoris attend meet offici organ parliament travel allow irrespect possibl cover lump sum travel subsist allow aim refund maximum ecu year expenditur incur member travel offici busi countri select subsist allow paid dai member engag activ respect lump sum travel allow payabl secretari assist allow intend cover expenditur recruit servic assist gener expenditur allow intend cover cost result member parliamentari activ cover allow audit give rise signific observ type allow oj chapter oj chapter member offic receiv sum averag annual amount paragraph annual report financi year annual report financi year presid vice presid quaestor committe chairmen vice chairmen rapporteur annex gt tabl gt gt tabl gt gt tabl gt european parliament repli introduct point report court auditor assist parliament improv transpar system member allow parliament underlin context system allow develop constraint organis activ natur parliamentari institut role member reform made bureau current system process initi court audit context import note absenc common level remuner result fact member parliament common statut unlik member commiss court justic court instanc court auditor circumst pertain parliament oper supran level number citizen repres member size constitu heavi burden travel member member state work place work place member state point address court omit recognit member parliamentari institut duti attend formal meet offici bodi institut attend wide rang public event parliamentarian role court recognis sustain effort made parliament initi provid sounder basi allow system parliament insist commiss bring forward propos provid commun legal framework member assist propos tabl introduct measur requir documentari proof travel undertaken link payment attend allow particip roll call vote freez travel allow year court make mention comparison system check place nation parliament oblig member european parliament prove attend sign regist requir major nation parliament documentari proof travel requir nation level court explain yardstick measur effici control put place clear criteria mind base standard practic parliament member state growth expenditur point due budgetari author increas allow order improv level assist provid member light power confer institut member entri forc maastricht treati point recent enlarg countri involv situat centr europ relev factor increas travel subsist expens take factor account reader gain clearer pictur trend import categori expenditur relat member expenditur member assist travel cost total member imprest account transact point member imprest account transact point parliament reject view court auditor express previou report matter imprest account pai travel subsist allow consist principl set financi regul detail implement rule parliament take view larg number frequenc payment fulli justifi imprest account system provid articl financi regul articl seq detail implement rule parliament stand repli court annual report financi year effect articl financi regul permit imprest account set order pai categori expenditur financi regul lai condit regard level amount paid oj oj parliament stress connect payment standard system involv issu payment order sign authoris offic approv financi control account offic make payment concern case give rise substanti delai reduc signific degre workload depart concern relat manag cost observ advanc allow paid uncorrobor attend point emphasis infrequ case systemat step make requisit recoveri signatur attend list entitl member payment question check payment imprest account final charg budget regularis authoris offic sign regularis order submit financi control approv carri check laid financi regul observ payment made imprest account cover offici travel member point payment regularis recov accur number ticket concern small parliament prepar review issu appli payment procedur view reduc elimin risk involv handl cash court auditor acknowledg improv system suggest usefulli includ perman system make advanc avoid member pai sum pocket practic result individu mep account extrem cumbersom manag parliament carefulli suggest modernis current system view revis lump sum travel subsist allow point natur lump sum reimburs talli cost incur connect parliament bureau court acknowledg strengthen system check connect condit govern payment lump sum travel allow payment submiss proof journei concern undertaken court describ flimsi natur degre proof provid document air train ticket hotel bill accept lieu signatur attend list regist point fact signatur attend regist prove member concern particip parliament work point natur parliamentari work involv talk meet held insid parliament premis account elig expenditur connect journei undertaken member perform offici duti charg special ecu allow absenc criteria natur journei establish point court judgment context politician member requir part wide rang public event practic claim examin offici programm involv case doubt matter refer respons quaestor final point type expenditur make small proport total spend member allow payment made sole basi support document cost incur member make call allow gener expenditur allow secretari assist allow point accur court observ exchang rate laid rule convers ecu nation currenc allow paid point essenti histor interest introduct euro exchang differ longer exist currenc member state elig part emu court acknowledg fix annual exchang rate dictat legitim requir pai assist shield exchang risk transit solut found currenc member state lump sum gener expenditur allow intend cover rang expens member bear chiefli countri origin offic manag cost telecommun postal charg cost data process equip lump sum natur justifi wide rang expenditur cover mean avoid substanti manag cost delai inevit system base submiss support document member member state combin cumul rule differ countri countri court auditor observ secretari assist allow relat rule implement parliament stress point parliament respons ensur expenditur assist properli execut recruit assist creat privat law relationship member assist assist render parliament liabl institut parliament administr wish avoid risk deem nation judg assist direct employ interven check privat law contract consist applic nation law civil commerci fiscal social flexibl natur regulatori framework employ contract servic contract singl payment basi invoic design offer member scope bring arrang meet assist requir line constantli chang natur duti specif task allot court point regulatori framework revis cooper commiss council view incorpor condit employ servant categori staff member assist reform make arrang manag assist transpar effici court conced point court possibl member receiv travel allow member state addit allow parliament purpos widespread practic parliament readi introduc rule provis prohibit duplic payment ensur check carri parliament awar case nation parliament pai paid addit secretari assist allow member european parliament member dual mandat conclus point parliament note court conclus exist administr account procedur ensur complianc rule adopt parliament court observ read context current allow system oper absenc common statut member common level remuner work condit member supran parliamentari institut parliament believ measur financi year improv current system propos commiss legal framework member assist parliament continu review current allow system began view increas transpar improv check coher system recommend court practic notwithstand continu commit improv present rule parliament continu work draft common statut member order provid sound fair basi remuner member futur