7.7.90 Official Journal of the European Communities No L 174/59 DECISION . OF THE EUROPEAN PARLIAMENT of 3 April 1990 grantihg discharge to the Administrative Board of the European Foundation for the Improvement of Living and Working Conditions in respect of the imple- mentation of its appropriations for the 1988 financial year (90/359/EEC) THE EUROPEAN PARLIAMENT, — having regard to the Treaty establishing the European Economic Community and in particular Article 206b thereof, ‘ — having regard to the revenue and expenditure accounts of the European Foundation for the Improvement of Living and Working Conditions for the 1988 financial year and the report of the Court of Auditors on these accounts, — ha\}ing regard to the Council Decision of 12 March 1990 (DOC C3 — 85/90), — having regard to the report of the Committee on Budgetary Control (Doc. A3-69/90), 1. Notes the:following figures for the accounts of the European Foundation for the Improvement of Living and Working Conditions : 1988 Financial year . (in ecus) Revenue : "6 507 935,03 1. Subsidy from the Commission 6 385990,78 2. Bank interest 57 215,21 3. Other . : 64 789,04 Expénditure 1. Final budget appropriations 6 900 000,00 2. Commitments 6707 024,12 3. Unused appropriations (1 —2) : 192 975,88 4. Payments 5253 399,02 5. Cary-overs from 1987 to 1988 1 593 544,91 6. Payments against appropriations carried over 1373 908,09 7. Appropriations carried over and cancelled (5—6) 219 636,82 8. Carry-overs from 1988 to 1989 . 1453 625,10 9. Cancellations (1 —4—38) : ' 192 975,88 2. Calls for modification without delay of the Foundation’s Financial Provisions as required by the revised Financial Regulation applicable to the general budget of the European Communities ; 3. Notes the-Court of Auditors’ recommendation that the Foundation should move to a system of analytical accounting by research objectives and réquests that the Founda- tion conduct a pilot exercise to ascertain the usefulness of such a method of accoun- ting ; ‘ 4. Welcomes the comprehensive report submitted by the Foundation in response to the decision granting discharge in respect of the 1987 financial year; 5. Looks forward to a recommendation from the Administrative Board as regards the most suitable division between printing in-house and printing by outside contract ; /