The European Parliament,

–   having regard to Article 272 of the EC Treaty and Article 177 of the Euratom Treaty,

–   having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(1), and particularly Articles 37 and 38,

–   having regard to the general budget of the European Union for the financial year 2008, as finally adopted on 13 December 2007(2),

–   having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management(3),

–   having regard to Preliminary draft amending budget No 2/2008 of the European Union for the financial year 2008, which the Commission presented on 14 March 2008 (COM(2008)0150),

–   having regard to Draft amending budget No 2/2008, which the Council established on 14 May 2008 (9190/2008 - C6-0192/2008),

–   having regard to Rule 69 of and Annex IV to its Rules of Procedure,

–   having regard to the report of the Committee on Budgets (A6-0188/2008),

A.   whereas Draft amending budget No 2 to the general budget 2008 covers the following items:

B.   whereas the purpose of Draft amending budget No 2/2008 is to formally enter these budgetary adjustments in the 2008 budget,

1.  Takes note of Preliminary draft amending budget No 2/2008;

2.  Approves Draft amending budget No 2/2008 unamended;

3.  Recalls that it had put part of the administrative expenditure linked with the structural funds and rural development in reserve in Budget 2008 in order to accelerate the approval of operational programmes;

4.  Notes that according to the regulations governing the territorial operational programmes, they shall be dealt by the Commission during a six-month period;

5.  Notes that the under-implementation in 2007 in headings 1b and 2 amounted to EUR 3 525 million, of which EUR 1 491 million were carried forward to 2008, and EUR 2 034 million should be transferred under point 48 of the Interinstitutional Agreement to later years;

6.  Notes with satisfaction that all operational programmes of the European Social Fund have been approved;

7.  Notes that some operational programmes of ERDF have not been dealt with by the Commission;

8.  Is worried about the delays in approval of operational programmes of rural development, one of Parliament's political priorities;

9.  Instructs its President to forward this resolution to the Council and Commission.

(1) OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9). (2) OJ L 71, 14.3.2008. (3) OJ C 139, 14.6.2006, p. 1. Agreement as amended by Decision 2008/29/EC of the European Parliament and of the Council (OJ L 6, 10.1.2008, p. 7).