COUCIL OF
Brussels, 1 February 2013
THE EUROPEA UIO
5753/13
ADD 1
FI 45
PE-L 5
ADDEDUM TO "I/A" ITEM OTE
from:
Budget Committee
to:
Permanent Representatives Committee/Council
Subject:
Discharge to be given to the bodies set up under the TFEU and the Euratom Treaty
in respect of the implementation of the budget for the financial year 2011
- Draft Council recommendations
ANNEX 1:
Euratom Supply Agency .............................................................................................. 3
ANNEX 2:
European Centre for the Development of Vocational Training .................................... 6
ANNEX 3:
European Foundation for the Improvement of Living and Working Conditions......... 9
ANNEX 4:
European Environment Agency .................................................................................... 12
ANNEX 5:
European Training Foundation...................................................................................... 15
ANNEX 6:
European Medicines Agency......................................................................................... 18
ANNEX 7:
European Monitoring Centre for Drugs and Drug Addiction...................................... 21
ANNEX 8:
European Agency for Safety and Health at Work........................................................ 24
ANNEX 9:
European Union Agency for Fundamental Rights ....................................................... 27
ANNEX 10: Translation Centre for the Bodies of the European Union .......................................... 29
ANNEX 11: European Maritime Safety Agency ............................................................................... 32
ANNEX 12: European Aviation Safety Agency................................................................................ 35
ANNEX 13: European Food Safety Authority................................................................................... 39
ANNEX 14: Eurojust ........................................................................................................................... 42
ANNEX 15: European Network and Information Security Agency................................................. 45
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DG G II A
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ANNEX 16: European Centre for Disease Prevention and Control ................................................. 48
ANNEX 17: European Railway Agency......................................................................................... 51
ANNEX 18: European Agency for the Management of Operational Cooperation at the
External Borders of the Member States of the European Union ................................ 54
ANNEX 19: European Police College ............................................................................................ 57
ANNEX 20: European GNSS Agency ............................................................................................ 60
ANNEX 21: European Fisheries Control Agency........................................................................... 63
ANNEX 22: European Chemicals Agency ..................................................................................... 66
ANNEX 23: European Institute for Gender Equality...................................................................... 69
ANNEX 24: European Police Office .............................................................................................. 72
ANNEX 25: Agency for the Cooperation of Energy Regulators .................................................... 75
ANNEX 26: Office of the Body of European Regulators for Electronic Communications ........... 78
ANNEX 27: European Banking Authority...................................................................................... 81
ANNEX 28: European Securities and Markets Authority .............................................................. 84
ANNEX 29: European Insurance and Occupational Pensions Authority ....................................... 88
ANNEX 30: European Institute of Innovation and Technology ..................................................... 91
________________________
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2
DG G II A
E
AEX 1
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director General
of the Euratom Supply Agency
in respect of the implementation of the budget
of the Euratom Supply Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Decision 2008/114/EC, Euratom of 12 February 2008 establishing Statutes
for the Euratom Supply Agency
1, and in particular Article 8(9) of the Annex thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2) thereof,
1
OJ L 41, 15.2.2008, p. 15.
2
OJ L 298, 26.10.2012, p. 1.
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3
ANNEX 1
DG G II A
E
Having examined the revenue and expenditure account for the financial year 2011 and the balance
sheet at 31 December 2011 of the Euratom Supply Agency, hereinafter referred to as the "Agency", as
well as the Court of Auditors' report on the annual accounts of the Agency for the financial year 2011,
accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
some comments by the Council, which are annexed to this recommendation,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director General of the
Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 171.
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ANNEX 1
DG G II A
E
Annex to AEX 1
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation and the accounting rules adopted by the Commission's accounting officer, and
that the underlying transactions for that financial year are legal and regular. Nevertheless, one
observation needs to be made.
As last year, the Council notes the Court's observation that no specific budget has been established
for the Agency since 2008, whereas it should have financial autonomy according to the Treaty
Establishing the European Atomic Energy Community. It also notes the Court's request to the
Commission and the Agency to take the appropriate measures to remedy this situation and the
subsequent action taken by the Commission.
________________________
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5
Annex to ANNEX 1
DG G II A
E
AEX 2
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Centre for the Development of Vocational Training
in respect of the implementation of the budget
of the European Centre for the Development of Vocational Training
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 337/75 of 10 February 1975 establishing a European
Centre for the Development of Vocational Training
1, as last amended by Council Regulation (EC)
No 2051/2004 of 25 October 2004
2, and in particular Article 12a(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2)
thereof,
1
OJ L 39, 13.2.1975, p. 1.
2
OJ L 355, 1.12.2004, p. 1.
3
OJ L 298, 26.10.2012, p. 1.
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6
ANNEX 2
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Centre for the Development of Vocational Training,
hereinafter referred to as the "Centre", as well as the Court of Auditors' report on the annual accounts
of the Centre for the financial year 2011, accompanied by the Centre's replies to the Court's
observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
some comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Centre is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the Centre
in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 17.
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ANNEX 2
DG G II A
E
Annex to AEX 2
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE CETRE
The Council welcomes the Court's opinion that, in all material respects, the Centre's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Centre's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Centre to continue to improve its financial programming and monitoring of
the budget implementation in order to improve budget execution and to reduce the number of
budgetary transfers and the amounts carried over to the next financial year, in line with the
budgetary principle of annuality.
The Council regrets the delays between the receipt of invoices and the payment of grants.
Nevertheless, it welcomes the actions taken by the Centre to reduce these delays.
________________________
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Annex to ANNEX 2
DG G II A
E
AEX 3
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Foundation for the Improvement of Living and Working Conditions
in respect of the implementation of the budget
of the European Foundation for the Improvement of Living and Working Conditions
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 1365/75 of 26 May 1975 on the creation of a European
Foundation for the Improvement of Living and Working Conditions
1, as last amended by Council
Regulation (EC) No 1111/2005 of 24 June 2005
2, and in particular Article 16(11) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2)
thereof,
1
OJ L 139, 30.5.1975, p. 1.
2
OJ L 184, 15.7.2005, p. 1.
3
OJ L 298, 26.10.2012, p. 1.
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ANNEX 3
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Foundation for the Improvement of Living and Working
Conditions, hereinafter referred to as the "Foundation", as well as the Court of Auditors' report on the
annual accounts of the Foundation for the financial year 2011, accompanied by the Foundation's replies
to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
some comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Foundation is such
as to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the
Foundation in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 174.
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10
ANNEX 3
DG G II A
E
Annex to AEX 3
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE FOUDATIO
The Council welcomes the Court's opinion that, in all material respects, the Foundation's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Foundation's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Foundation to improve its financial programming and its monitoring of the
budget implementation in order to reduce the amounts carried over to the next financial year, in line
with the budgetary principle of annuality.
The Council encourages the Foundation to pursue its efforts to address the shortcomings detected by
the Court in its staff recruitment procedures.
________________________
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Annex to ANNEX 3
DG G II A
E
AEX 4
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Environment Agency
in respect of the implementation of the budget
of the European Environment Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 401/2009 of the European Parliament and of the Council of
23 April 2009 on the European Environment Agency and the European Environment Information and
Observation Network (codified version)
1, and in particular Article 13(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2)
thereof,
1
OJ L 126, 21.5.2009, p. 13.
2
OJ L 298, 26.10.2012, p. 1.
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ANNEX 4
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Environment Agency, hereinafter referred to as the
"Agency", as well as the Court of Auditors' report on the annual accounts of the Agency for the
financial year 2011, accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 80.
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ANNEX 4
DG G II A
E
Annex to AEX 4
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council notes the Court's observation that the Agency's Executive Director was a member of
the organisation's board of trustees until April 2011 and that this constitutes an apparent conflict of
interest. It notes that this was rectified. The Council, while appreciating the strengthened conflict of
interest policy within the Agency, emphasises once again its importance in order to avoid any
further problems in the future.
Furthermore, the Council, while welcoming the efforts already made by the Agency to improve the
transparency in recruitment procedures, encourages the Agency to continue implementing the
Court's recommendations aiming at correcting any outstanding weaknesses in the Agency's staff
selection practices.
________________________
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Annex to ANNEX 4
DG G II A
E
AEX 5
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Training Foundation
in respect of the implementation of the budget
of the European Training Foundation
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1339/2008 of the European Parliament and of the Council of
16 December 2008 establishing a European Training Foundation (recast)
1, and in particular
Article 17(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2) thereof,
1
OJ L 354, 31.12.2008, p. 82.
2
OJ L 298, 26.10.2012, p. 1.
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ANNEX 5
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Training Foundation, hereinafter referred to as the
"Foundation", as well as the Court of Auditors' report on the annual accounts of the Foundation for
the financial year 2011, accompanied by the Foundation's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
some comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Foundation is such
as to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the
Foundation in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 165.
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ANNEX 5
DG G II A
E
Annex to AEX 5
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE FOUDATIO
The Council welcomes the Court's opinion that, in all material respects, the Foundation's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Foundation's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council, sharing the Court's view, calls on the Foundation to adopt and implement a treasury
policy in order to minimise and spread the financial risk.
It encourages the Foundation to remedy the weaknesses identified by the Court on the lack of
countersignature of some of the Foundation's contracts.
The Council expresses its concern regarding the uncertain situation of the Foundation's premises
and calls on the Foundation, in collaboration with other stakeholders, to pursue its efforts to solve
this issue.
Finally, the Council encourages the Foundation to pursue its efforts to address the shortcomings
detected by the Court in its staff recruitment procedures.
________________________
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Annex to ANNEX 5
DG G II A
E
AEX 6
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Medicines Agency
in respect of the implementation of the budget
of the European Medicines Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 726/2004 of the European Parliament and of the Council of
31 March 2004, laying down Community procedures for the authorisation and supervision of
medicinal products for human and veterinary use and establishing a European Medicines Agency
1,
as last amended by Regulation (EU) No 1235/2010 of the European Parliament and of the Council
of 15 December 2010
2, and in particular Article 68(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2) thereof,
1
OJ L 136, 30.4.2004, p. 1.
2
OJ L 348, 31.12.2010, p. 1.
3
OJ L 298, 26.10.2012, p. 1.
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ANNEX 6
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Medicines Agency, hereinafter referred to as the
"Agency", as well as the Court of Auditors' report on the annual accounts of the Agency for the
financial year 2011, accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
some comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 116.
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ANNEX 6
DG G II A
E
Annex to AEX 6
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Agency to improve its financial programming and its monitoring of the
budget implementation in order to reduce the amounts carried over to the next financial year, in line
with the budgetary principle of annuality.
The Council notes the Court's findings in relation to the Agency's decision to increase the financial
envelope of a framework contract where the Court had found irregularities, and which had given
rise to the Court's qualified opinion in 2009. It notes that the Agency started preparing in 2011 a
new framework contract. Moreover, the Council calls on the Agency to take actions to remedy the
weaknesses found by the Court in the transparency of its procurement procedures.
In addition, the Council regrets the shortcomings detected by the Court in the transparency of the
recruitment procedures, including the irregularities found regarding the conflict of interest
declarations of the Selection Board members, and expects this to be fully remedied by the Agency.
With respect to the Court's observations regarding the lack of a remuneration system for services
provided by Member States' national authorities, the Council urges the Agency to ensure that
measures are taken in the recommended direction.
________________________
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Annex to ANNEX 6
DG G II A
E
AEX 7
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Monitoring Centre for Drugs and Drug Addiction
in respect of the implementation of the budget
of the European Monitoring Centre for Drugs and Drug Addiction
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1920/2006 of the European Parliament and the Council of
12 December 2006 on the European Monitoring Centre for Drugs and Drug Addiction (recast)
1, and
in particular Article 15(9) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2) thereof,
1
OJ L 376, 27.12.2006, p. 1.
2
OJ L 298, 26.10.2012, p. 1.
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21
ANNEX 7
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Monitoring Centre for Drugs and Drug Addiction,
hereinafter referred to as the "Centre", as well as the Court of Auditors' report on the annual
accounts of the Centre for the financial year 2011, accompanied by the Centre's replies to the
Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Centre is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the Centre
in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 123.
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22
ANNEX 7
DG G II A
E
Annex to AEX 7
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE CETRE
The Council welcomes the Court's opinion that, in all material respects, the Centre's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Centre's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Centre to improve its internal budgetary procedures in order to ensure the
adequate decommitment of appropriations not related to any existing legal obligation.
The Council is also concerned about the unused office space both in the Centre's former building
and in its new headquarters. It encourages the Centre to address this issue in cooperation with the
Commission and National Authorities.
Regarding the Centre's supervisory and control systems, the Council regrets that neither a treasury
policy nor a comprehensive policy on exceptions have been adopted.
Finally, the Council encourages the Centre to pursue its efforts to address the shortcomings detected
by the Court in its procurement and recruitment procedures.
________________________
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23
Annex to ANNEX 7
DG G II A
E
AEX 8
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Agency for Safety and Health at Work
in respect of the implementation of the budget
of the European Agency for Safety and Health at Work
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EC) No 2062/94 of 18 July 1994 establishing a European
Agency for Safety and Health at Work
1, as last amended by Council Regulation (EC) No 1112/2005
of 24 June 2005
2, and in particular Article 14(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2)
thereof,
1
OJ L 216, 20.8.1994, p. 1.
2
OJ L 184, 15.7.2005, p. 5.
3
OJ L 298, 26.10.2012, p. 1.
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24
ANNEX 8
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Agency for Safety and Health at Work, hereinafter
referred to as the "Agency", as well as the Court of Auditors' report on the annual accounts of the
Agency for the financial year 2011, accompanied by the Agency's replies to the Court's
observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
some comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the Agency
in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 219.
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25
ANNEX 8
DG G II A
E
Annex to AEX 8
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council calls on the Agency to improve its financial programming and monitoring of the
budget implementation, in order to reduce the amounts cancelled at the end of the following year to
the minimum necessary, in line with the budgetary principle of annuality.
With respect to the Court's observations on delegations made by the authorising officer, and on the
shortcomings in the management of the fixed assets inventory, the Council takes note that the
Agency has taken measures in the recommended direction.
The Council encourages the Agency to pursue its efforts to conclude its seat agreement.
________________________
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26
Annex to ANNEX 8
DG G II A
E
AEX 9
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Union Agency for Fundamental Rights
in respect of the implementation of the budget
of the European Union Agency for Fundamental Rights
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EC) No 168/2007 of 15 February 2007 establishing a
European Union Agency for Fundamental Rights
1, and in particular Article 21(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2)
thereof,
1
OJ L 53, 22.2.2007, p. 1.
2
OJ L 298, 26.10.2012, p. 1.
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27
ANNEX 9
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Union Agency for Fundamental Rights, hereinafter
referred to as the "Agency", as well as the Court of Auditors' report on the annual accounts of the
Agency for the financial year 2011, accompanied by the Agency's replies to the Court's observations
1,
Welcoming that the observations in the Court of Auditors' report in relation to the financial year 2011
do not call for any comment by the Council,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the Agency
in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 196.
5753/13 ADD 1
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28
ANNEX 9
DG G II A
E
AEX 10
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the Translation Centre for the Bodies of the European Union
in respect of the implementation of the budget
of the Translation Centre for the Bodies of the European Union
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EC) No 2965/94 of 28 November 1994 setting up a
Translation Centre for bodies of the European Union
1, as last amended by Council Regulation (EC)
No 1645/2003 of 18 June 2003
2, and in particular Article 14(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2)
thereof,
1
OJ L 314, 7.12.1994, p. 1.
2
OJ L 245, 29.9.2003, p. 13.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
29
ANNEX 10
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the Translation Centre for the Bodies of the European Union,
hereinafter referred to as the "Centre", as well as the Court of Auditors' report on the annual
accounts of the Centre for the financial year 2011, accompanied by the Centre's replies to the
Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
a comment by the Council, which is annexed to this recommendation; whereas the Council stresses the
importance it attaches to this comment being followed up,
Whereas, following the above examination, the implementation of the budget of the Centre is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the Centre
in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 12.
5753/13 ADD 1
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30
ANNEX 10
DG G II A
E
Annex to AEX 10
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE CETRE
The Council welcomes the Court's opinion that, in all material respects, the Centre's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Centre's
Financial Regulation and the accounting rules adopted by the Commission's accounting officer, and
that the underlying transactions for that financial year are legal and regular. Nevertheless, one
observation needs to be made.
The Council welcomes the fact that the accumulated budget surplus decreased from
EUR 9.2 million in 2010 to EUR 3 million in 2011 and calls on the Centre to continue this positive
trend.
________________________
5753/13 ADD 1
LJP/kg
31
Annex to ANNEX 10
DG G II A
E
AEX 11
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Maritime Safety Agency
in respect of the implementation of the budget
of the European Maritime Safety Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1406/2002 of the European Parliament and of the Council of
27 June 2002 establishing a European Maritime Safety Agency
1, as last amended by Regulation
(EC) No 2038/2006 of 18 December 2006
2, and in particular Article 19(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2) thereof,
1
OJ L 208, 5. 8. 2002, p. 1.
2
OJ L 394, 30.12.2006, p. 1, with Corrigendum in OJ L 30, 3.2.2007, p. 12.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
32
ANNEX 11
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the
European Maritime Safety Agency, hereinafter referred to as the
"Agency", as well as the Court of Auditors' report on the annual accounts of the Agency for the
financial year 2011, accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
_______________________
1
OJ C 388, 15.12.2012, p. 129.
5753/13 ADD 1
LJP/kg
33
ANNEX 11
DG G II A
E
Annex to AEX 11
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Agency to improve its internal budgetary procedures in order to ensure the
adequate decommitment of appropriations not related to any existing legal obligation.
The Council regrets that the Court detected important deficiencies in the Agency's asset
management and urges the Agency to continue to review its procedures and to implement the
necessary improvements.
Finally, the Council encourages the Agency to pursue its efforts to address the shortcomings detected
by the Court in its staff recruitment procedures.
________________________
5753/13 ADD 1
LJP/kg
34
Annex to ANNEX 11
DG G II A
E
AEX 12
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Aviation Safety Agency
in respect of the implementation of the budget
of the European Aviation Safety Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 216/2008 of the European Parliament and of the Council of
20 February 2008 on common rules in the field of civil aviation and establishing a European
Aviation Safety Agency
1, as last amended by Regulation (EC) No 1108/2009 of 21 October 2009
2,
and in particular Article 60(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2)
thereof,
1
OJ L 79, 19.3.2008, p. 1.
2
OJ L 309, 24.11.2009, p. 51.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
35
ANNEX 12
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the
European Aviation Safety Agency, hereinafter referred to as the
"Agency", as well as the Court of Auditors' report on the annual accounts of the Agency for the
financial year 2011, accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 53.
5753/13 ADD 1
LJP/kg
36
ANNEX 12
DG G II A
E
Annex to AEX 12
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council is concerned about the Court's findings that an important cross-title transfer operation
took place without the approval of the Agency's management board and despite a low
implementation rate on the budget lines concerned. The Council recalls that this situation does not
comply with the budgetary principle of specification and calls on the Agency to improve its budget
planning and implementation, in full respect of the budgetary principle of sound financial
management and in compliance with the Financial Regulation.
Furthermore, the Council recalls that in line with the budgetary principle of annuality carry-overs
should be strictly limited.
The Council also regrets that the Court found deficiencies in the Agency's asset management and
urges the Agency to take appropriate action with a view to reviewing the procedures and
implementing the necessary improvements.
In terms of the financial risk management, the Council notes the weaknesses identified by the Court
in the Agency's treasury policy and calls on the Agency to remedy them without delays.
The Council encourages the Agency to pursue its efforts to address the shortcomings detected by the
Court in its staff recruitment procedures.
5753/13 ADD 1
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37
Annex to ANNEX 12
DG G II A
E
The Council urges the Agency to further develop its policies and procedures for the management of
conflict of interest situations.
Finally, the Council recommends the Agency to obtain an independent external estimate of its
future dilapidation costs.
________________________
5753/13 ADD 1
LJP/kg
38
Annex to ANNEX 12
DG G II A
E
AEX 13
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Food Safety Authority
in respect of the implementation of the budget
of the European Food Safety Authority
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 178/2002 of the European Parliament and of the Council of
28 January 2002 laying down the general principles and requirements of food law, establishing the
European Food Safety Authority and laying down procedures in matters of food safety
1, as last
amended by Regulation (EC) No 596/2009 of the European Parliament and of the Council of
18 June 2009
2, and in particular Article 44(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2) thereof,
1
OJ L 31, 1.2.2002, p. 1.
2
OJ L 188, 18.7.2009, p. 14.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
39
ANNEX 13
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the
European Food Safety Authority, hereinafter referred to as the
"Authority", as well as the Court of Auditors' report on the annual accounts of the Authority for the
financial year 2011, accompanied by the Authority's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Authority is such
as to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Authority in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 92.
5753/13 ADD 1
LJP/kg
40
ANNEX 13
DG G II A
E
Annex to AEX 13
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AUTHORITY
The Council welcomes the Court's opinion that, in all material respects, the Authority's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Authority's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council stresses the importance of carrying out a thorough expenditure planning and is
concerned about the deficiencies highlighted by the Court in the Authority's budgetary and financial
management.
As for the payment schedule related to the purchase of the Authority's headquarters building, the
Council takes note of the Court's observation that the Authority did not put forward for
consideration a more economic alternative.
Finally, the Council regrets the shortcomings detected by the Court in the transparency of the
recruitment procedures, including the irregularities found regarding the conflict of interest
declarations of the Selection Board members, and expects this to be fully remedied by the
Authority.
________________________
5753/13 ADD 1
LJP/kg
41
Annex to ANNEX 13
DG G II A
E
AEX 14
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Administrative Director
of Eurojust
in respect of the implementation of the budget
of Eurojust
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Decision 2002/187/JHA of 28 February 2002 setting up Eurojust with a
view to reinforcing the fight against serious crime
1, as last amended by Council Decision
2009/426/JHA of 16 December 2008
2, and in particular Article 36(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2)
thereof,
1
OJ L 63, 6.3.2002, p. 1.
2
OJ L 138, 4.6.2009, p. 14.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
42
ANNEX 14
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of Eurojust, as well as the Court of Auditors' report on the annual
accounts of Eurojust for the financial year 2011, accompanied by Eurojust's replies to the Court's
observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of Eurojust is such as to
allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Administrative
Director of Eurojust in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 180.
5753/13 ADD 1
LJP/kg
43
ANNEX 14
DG G II A
E
Annex to AEX 14
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO EUROJUST
The Council welcomes the Court's opinion that, in all material respects, Eurojust's annual accounts
present fairly its financial position as at 31 December 2011 and the results of its operations and its
cash flows for the year then ended, in accordance with the provisions of Eurojust's Financial
Regulation, and that the underlying transactions for that financial year are legal and regular.
Nevertheless, some observations need to be made.
The Council urges Eurojust to continue to improve its financial programming and its monitoring of
the budget implementation in order to reduce the amounts carried over to the next financial year, in
line with the budgetary principle of annuality.
Furthermore, the Council takes note of the Court's observation that there is still scope to reconsider
the roles and responsibilities of both its Director and its College in order to avoid any accountability
overlap.
Finally, the Council regrets that Eurojust has not yet adopted all Implementing Rules of the Staff
Regulations and the shortcomings detected by the Court in some recruitment procedures.
________________________
5753/13 ADD 1
LJP/kg
44
Annex to ANNEX 14
DG G II A
E
AEX 15
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European etwork and Information Security Agency
in respect of the implementation of the budget
of the European etwork and Information Security Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 460/2004 of the European Parliament and of the Council of
10 March 2004 establishing the European Network and Information Security Agency
1, as amended by
Regulation (EU) No 580/2011 of the European Parliament and of the Council of 8 June 2011
2, and in
particular Article 17(11) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2)
thereof,
1
OJ L 77, 13.3.2004, p. 1.
2
OJ L 165, 24.6.2011, p. 3.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
45
ANNEX 15
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Network and Information Security Agency, hereinafter
referred to as the "Agency", as well as the Court of Auditors' report on the annual accounts of the
Agency for the financial year 2011, accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
some comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 135.
5753/13 ADD 1
LJP/kg
46
ANNEX 15
DG G II A
E
Annex to AEX 15
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Agency to improve its financial programming and its monitoring of the
budget implementation in order to reduce the amounts carried over to the next financial year, in line
with the budgetary principle of annuality.
The Council takes note of the weaknesses identified by the Court in the Agency's assets
management and the corrective action taken by the Agency.
Finally, as in previous years, the Council is concerned about the weaknesses identified by the Court
in the Agency's selection procedures and urges the Agency to take the necessary measures to ensure
transparency in the recruitment process.
________________________
5753/13 ADD 1
LJP/kg
47
Annex to ANNEX 15
DG G II A
E
AEX 16
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Centre for Disease Prevention and Control
in respect of the implementation of the budget
of the European Centre for Disease Prevention and Control
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 851/2004 of the European Parliament and of the Council of
21 April 2004 establishing a European Centre for Disease Prevention and Control
1, and in particular
Article 23(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2) thereof,
1
OJ L 142, 30.4.2004, p. 1.
2
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
48
ANNEX 16
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Centre for Disease Prevention and Control, hereinafter
referred to as the "Centre", as well as the Court of Auditors' report on the annual accounts of the
Centre for the financial year 2011, accompanied by the Centre's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Centre is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the Centre
in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 66.
5753/13 ADD 1
LJP/kg
49
ANNEX 16
DG G II A
E
Annex to AEX 16
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE CETRE
The Council welcomes the Court's opinion that, in all material respects, the Centre's annual accounts
present fairly its financial position as at 31 December 2011 and the results of its operations and its cash
flows for the year then ended, in accordance with the provisions of the Centre's Financial Regulation,
and that the underlying transactions for that financial year are legal and regular with the exception of
the matter described below. Nevertheless, some observations need to be made.
The Council regrets the Court's qualified opinion regarding the irregularities detected in the
management of one framework contract, leading to payments above the threshold set in the framework
contract.
Moreover, the Council notes with concern the weaknesses identified by the Court in the management
of several contracts, including the non-compliance with the Centre's Implementing Rules to its
Financial Regulation, the lack of a clear link between the technical specifications, the award criteria
and the pricing structure, as well as the ineligibility of expenditure for activities carried out before the
signature of the grant agreement.
As last year, the Council notes that the level of carry-overs still remains high. Therefore, it urges the
Centre to intensify its efforts to improve its planning and implementation of the budget, in line with the
budgetary principle of annuality.
Finally, the Council encourages the Centre to pursue its efforts to address the shortcomings detected by
the Court in its staff recruitment procedures.
________________________
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LJP/kg
50
Annex to ANNEX 16
DG G II A
E
AEX 17
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Railway Agency
in respect of the implementation of the budget
of the European Railway Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 881/2004 of the European Parliament and of the Council of
29 April 2004 establishing a European Railway Agency
1, as amended by Regulation (EC)
No 1335/2008 of the European Parliament and of the Council of 16 December 2008
2, and in particular
Article 39(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2) thereof,
1
OJ L 164, 30.4.2004, p. 1, with Corrigendum in OJ L 220, 21.6.2004, p. 3.
2
OJ L 354, 31.12.2008, p. 51.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
51
ANNEX 17
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Railway Agency, hereinafter referred to as the "Agency",
as well as the Court of Auditors' report on the annual accounts of the Agency for the financial
year 2011, accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 145.
5753/13 ADD 1
LJP/kg
52
ANNEX 17
DG G II A
E
Annex to AEX 17
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council welcomes the improved rate of budget implementation and the low level of
carry-overs. However, it notes with concern that the level of unused payment appropriations for
operational expenditure is still high and requests the Agency to respect more rigorously the
budgetary principle of annuality.
The Council also invites the Agency to take appropriate measures to ensure full transparency and
equal treatment of candidates during recruitment procedures and to take preventive steps in the
management of its short-term staff contracts in order to avoid disruptions in the Agency's activities.
________________________
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LJP/kg
53
Annex to ANNEX 17
DG G II A
E
AEX 18
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Agency for the Management of Operational Cooperation at the External
Borders of the Member States of the European Union
in respect of the implementation of the budget
of the European Agency for the Management of Operational Cooperation at the External
Borders of the Member States of the European Union
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EC) No 2007/2004 of 26 October 2004 establishing a
European Agency for the Management of Operational Cooperation at the External Borders of the
Member States of the European Union
1, as last amended by Regulation (EU) No 1168/2011 of the
European Parliament and of the Council of 25 October 2011
2, and in particular Article 30(9) thereof,
1
OJ L 349, 25.11.2004, p. 1.
2
OJ L 304, 22.11.2011, p. 1.
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54
ANNEX 18
DG G II A
E
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
1, and in particular Article 208(2) thereof,
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Agency for the Management of Operational Cooperation
at the External Borders of the Member States of the European Union, hereinafter referred to as the
"Agency", as well as the Court of Auditors' report on the annual accounts of the Agency for the
financial year 2011, accompanied by the Agency's replies to the Court's observations
2,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ L 298, 26.10.2012, p. 1.
2
OJ C 388, 15.12.2012, p. 202.
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55
ANNEX 18
DG G II A
E
Annex to AEX 18
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
As in previous years, the Council recalls that the Agency should reduce the high amount of
appropriations carried over to the next financial year, in line with the budgetary principle of
annuality. Moreover, the Council regrets the use of global commitments to justify the carry-over of
non-differentiated appropriations.
The Council recommends the Agency to set up and implement a policy on
ex-ante controls,
including the submission and check of supporting documents, in order to detect ineligible
expenditure. Likewise, the Council invites the Agency to address the weaknesses detected by the
Court in the management of fixed assets.
Finally, and as last year, the Council regrets that the Agency's accounting system has not yet been
validated by the Accounting Officer.
________________________
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56
Annex to ANNEX 18
DG G II A
E
AEX 19
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Police College
in respect of the implementation of the budget
of the European Police College
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Decision 2005/681/JHA of 20 September 2005 establishing the
European
Police College
1, and in particular Article 16(9) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2)
thereof,
1
OJ L 256, 1.10.2005, p. 63.
2
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
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57
ANNEX 19
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Police College, hereinafter referred to as the "College",
as well as the Court of Auditors' report on the annual accounts of the College for the financial year
2011, accompanied by the College's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the College is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the College
in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 23.
5753/13 ADD 1
LJP/kg
58
ANNEX 19
DG G II A
E
Annex to AEX 19
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE COLLEGE
The Council welcomes the Court's opinion that, in all material respects, the College's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the College's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the College to continue to improve its financial programming and monitoring of
the budget implementation in order to improve budget execution and to reduce the number of
budgetary transfers and the amounts carried over to the next financial year, in line with the
budgetary principle of annuality.
Moreover, the Council encourages the College to pursue its efforts to address the shortcomings
detected by the Court in its staff recruitment procedures.
________________________
5753/13 ADD 1
LJP/kg
59
Annex to ANNEX 19
DG G II A
E
AEX 20
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European GSS Agency
in respect of the implementation of the budget
of the European GSS Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 912/2010 of the European Parliament and of the Council of
22 September 2010 setting up the European GNSS Agency
1, repealing Council Regulation (EC)
No 1321/2004 of 12 July 2004
2, and in particular Article 14(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2) thereof,
1
OJ L 276, 20.10.2010, p. 11.
2
OJ L 246, 20.7.2004, p. 1, with Corrigendum in OJ L 6, 11.1.2007, p. 10.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
60
ANNEX 20
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European GNSS Agency, hereinafter referred to as the "Agency", as
well as the Court of Auditors' report on the annual accounts of the Agency for the financial year 2011,
accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 208.
5753/13 ADD 1
LJP/kg
61
ANNEX 20
DG G II A
E
Annex to AEX 20
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Agency to implement tighter controls in order to ensure an effective
verification of the expenditure claimed by the beneficiaries of grants under the Sixth and Seventh
Framework Programmes for Research and Development. Moreover, the Council takes note of the
Agency's plan to recover most of the amounts incorrectly disbursed and will pay the utmost
attention to its implementation.
The Council notes with interest the recent implementation of improved financial procedures aimed
at reducing payment delays.
The Council welcomes the Court's finding that the grounds on which its qualified opinion on the
Agency's 2010 accounts was based no longer exist. It takes note of the actions taken by the Agency
regarding the accounting treatment of tangible fixed assets related to the Galileo Satellite
programme.
Finally, the Council encourages the Agency to pursue its efforts to address the shortcomings detected
by the Court in its staff recruitment procedures.
________________________
5753/13 ADD 1
LJP/kg
62
Annex to ANNEX 20
DG G II A
E
AEX 21
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Fisheries Control Agency
in respect of the implementation of the budget
of the European Fisheries Control Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EC) No 768/2005 of 26 April 2005 establishing a Community
Fisheries Control Agency
1, as amended by Council Regulation (EC) No 1224/2009 of
20 November 2009
2, and in particular Article 36(11) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2)
thereof,
1
OJ L 128, 21.5.2005, p. 1.
2
OJ L 343, 22.12.2009, p. 1.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
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63
ANNEX 21
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Fisheries Control Agency, hereinafter referred to as the
"Agency", as well as the Court of Auditors' report on the annual accounts of the Agency for the
financial year 2011, accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 86.
5753/13 ADD 1
LJP/kg
64
ANNEX 21
DG G II A
E
Annex to AEX 21
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Agency to improve its procurement and accounting procedures in line with
the Court's recommendations.
The Council fully supports the Court's observations on the need to further improve staff selection
procedures and urges the Agency to thoroughly address its deficiencies in this area.
Furthermore, the Council regrets that the regulations governing appointments to key posts were
contravened in the course of the procedure concerning the post of Executive Director.
________________________
5753/13 ADD 1
LJP/kg
65
Annex to ANNEX 21
DG G II A
E
AEX 22
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Chemicals Agency
in respect of the implementation of the budget
of the European Chemicals Agency
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1907/2006 of the European Parliament and of the Council of
18 December 2006 establishing a
European Chemicals Agency
1, as last amended by Commission
Regulation (EU) No 494/2011 of 20 May 2011
2, and in particular Article 97(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
3, and in particular Article 208(2)
thereof,
1
OJ L 396, 30.12.2006, p. 1, with Corrigenda in OJ L 136, 29.5.2007, p. 3, OJ L 141, 31.5.2008,
p. 22 and OJ L 36, 5.2.2009, p. 84.
2
OJ L 134, 21.5.2011, p. 2, with Corrigendum in OJ L 136, 24.5.2011, p. 105.
3
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
66
ANNEX 22
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Chemicals Agency, hereinafter referred to as the
"Agency", and the report by the Court of Auditors on the annual accounts of the Agency for the
financial year 2011, accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Agency in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 73.
5753/13 ADD 1
LJP/kg
67
ANNEX 22
DG G II A
E
Annex to AEX 22
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Agency to improve its financial programming and its monitoring of the
budget implementation in order to reduce the amounts carried over to the next financial year, in line
with the budgetary principle of annuality.
Furthermore, the Council encourages the Agency to thoroughly implement its recently formalised
fixed asset management policy and its cost accounting project in order to overcome the deficiencies
identified in its supervisory and control systems.
Finally, the Council regrets the shortcomings detected by the Court in the transparency of the
recruitment procedures, including the irregularities found regarding the conflict of interest
declarations of the Selection Board members, and expects this to be fully remedied by the Agency.
________________________
5753/13 ADD 1
LJP/kg
68
Annex to ANNEX 22
DG G II A
E
AEX 23
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Institute for Gender Equality
in respect of the implementation of the budget
of the European Institute for Gender Equality
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1922/2006 of the European Parliament and of the Council of
20 December 2006 establishing a European Institute for Gender Equality
1, and in particular
Article 15(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2)
thereof,
1
OJ L 403, 30.12.2006, p. 9.
2
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
69
ANNEX 23
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Institute for Gender Equality, hereinafter referred to as the
"Institute", and the report by the Court of Auditors on the annual accounts of the Institute for the
financial year 2011, accompanied by the Institute's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
some comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Institute is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the
Institute in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 98.
5753/13 ADD 1
LJP/kg
70
ANNEX 23
DG G II A
E
Annex to AEX 23
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE ISTITUTE
The Council welcomes the Court's opinion that, in all material respects, the Institute's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Institute's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Institute to continue to improve its financial programming and its monitoring
of the budget implementation in order to reduce the amounts carried over to the next financial year,
in line with the budgetary principle of annuality.
It calls on the Institute to improve the management of fixed assets, the documentation of physical
inventory and the estimation of accrued charges.
The Council welcomes the remedial action taken by the Institute for implementing the
recommendations made by the Commission's Internal Audit Service and encourages the Institute to
pursue its efforts.
________________________
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LJP/kg
71
Annex to ANNEX 23
DG G II A
E
AEX 24
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Police Office
in respect of the implementation of the budget
of the European Police Office
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Decision 2009/371/JHA of 6 April 2009 establishing the European Police
Office (Europol)
1, and in particular Article 43(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2) thereof,
1
OJ L 121, 15.5.2009, p. 37.
2
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
72
ANNEX 24
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Police Office, hereinafter referred to as "Europol", as well
as the Court of Auditors' report on the annual accounts of Europol for the financial year 2011,
accompanied by Europol's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of Europol is such as to
allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of Europol in
respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 187, with Corrigendum in OJ C 28, 30.1.2013, p. 14.
5753/13 ADD 1
LJP/kg
73
ANNEX 24
DG G II A
E
Annex to AEX 24
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO EUROPOL
The Council welcomes the Court's opinion that, in all material respects, Europol's annual accounts
present fairly its financial position as at 31 December 2011 and the results of its operations and its
cash flows for the year then ended, in accordance with the provisions of Europol's Financial
Regulation, and that the underlying transactions for that financial year are legal and regular.
Nevertheless, some observations need to be made.
The Council urges Europol to continue to improve its financial programming and monitoring of the
budget implementation in order to improve budget execution and to reduce the number of budgetary
transfers and the amounts carried over to the next financial year, in line with the budgetary principle
of annuality.
Regarding Europol's supervisory and control systems, the Council is concerned about the
weaknesses detected by the Court. It regrets that the procedures concerning the management of
exceptions are not yet adopted and that the accounting system has not been fully validated by the
Accounting Officer. Moreover, the Council recommends to further improve the preparation,
execution and documentation of procurement procedures.
The Council urges Europol to adopt Implementing Rules, as referred to in its Financial Regulation.
Furthermore, the Council encourages Europol to pursue its efforts to address the shortcomings detected
by the Court in its staff recruitment procedures.
Finally, the Council recalls that the provisions in the EU Staff Regulations regarding the carry-over
of untaken annual leave to the following year must be respected.
________________________
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LJP/kg
74
Annex to ANNEX 24
DG G II A
E
AEX 25
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the Agency for the Cooperation of Energy Regulators
in respect of the implementation of the budget
of the Agency for the Cooperation of Energy Regulators
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 713/2009 of the European Parliament and of the Council of
13 July 2009 establishing an Agency for the Cooperation of Energy Regulators
1, and in particular
Article 24(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2) thereof,
1
OJ L 211, 14.8.2009, p. 1.
2
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
75
ANNEX 25
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the
Agency for the Cooperation of Energy Regulators, hereinafter
referred to as the "Agency", as well as the Court of Auditors' report on the annual accounts of the
Agency for the financial year 2011, accompanied by the Agency's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Agency is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Director of the Agency
in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 1.
5753/13 ADD 1
LJP/kg
76
ANNEX 25
DG G II A
E
Annex to AEX 25
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AGECY
The Council welcomes the Court's opinion that, in all material respects, the Agency's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Agency's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council urges the Agency to improve its financial programming and monitoring of the budget
implementation in order to improve budget execution and to reduce the amounts carried over to the
next financial year, in line with the budgetary principle of annuality.
In addition, the Council encourages the Agency to pursue its efforts to address the shortcomings
detected by the Court in its staff recruitment procedures.
Finally, the Council regrets the irregular payments made in favour of national seconded experts and
urges the Agency to ensure a strict application of the relevant rules.
________________________
5753/13 ADD 1
LJP/kg
77
Annex to ANNEX 25
DG G II A
E
AEX 26
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Management Committee
of the Office of the Body of European Regulators for Electronic Communications
in respect of the implementation of the budget
of the Office of the Body of European Regulators for Electronic Communications
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1211/2009 of the European Parliament and of the Council of
25 November 2009 establishing the Body of European Regulators for Electronic Communications
(BEREC) and the Office
1, and in particular Article 13(10) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2) thereof,
1
OJ L 337, 18.12.2009, p. 1.
2
OJ L 298, 26.10.2012, p. 1.
5753/13 ADD 1
LJP/kg
78
ANNEX 26
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the Office of the Body of European Regulators for Electronic
Communications, hereinafter referred to as the "Office", as well as the Court of Auditors' report on the
annual accounts of the Office for the financial year 2011, accompanied by the Office's replies to the
Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Office is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Management
Committee of the Office in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 8.
5753/13 ADD 1
LJP/kg
79
ANNEX 26
DG G II A
E
Annex to AEX 26
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE OFFICE
The Council welcomes the Court's opinion that, in all material respects, the Office's annual accounts
present fairly its financial position as at 31 December 2011 and the results of its operations and its
cash flows for the year then ended, in accordance with the provisions of the Office's Financial
Regulation, and that the underlying transactions for that financial year are legal and regular.
Nevertheless, some observations need to be made.
The Council regrets that the budget adopted for 2011 showed an insufficient level of detail (articles
and items) contrary to the budgetary principle of specification. It also regrets the irregularities
concerning the appropriations carried over to 2012.
Moreover, with respect to the Office's supervisory and control systems, the Council urges the Office
to implement complete administrative rules and practices.
Finally, the Council encourages the Office to pursue its efforts to address the shortcomings detected by
the Court in its staff recruitment procedures.
________________________
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E
AEX 27
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Banking Authority
in respect of the implementation of the budget
of the European Banking Authority
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1093/2010 of the European Parliament and of the Council of
24 November 2010 establishing a European Supervisory Authority (European Banking Authority)
1,
amending Decision No 716/2009/EC
2 and repealing Commission Decision 2009/78/EC
3, and in
particular Article 64(9) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
4, and in particular Article 208(2) thereof,
1
OJ L 331, 15.12.2010, p. 12.
2
OJ L 253, 25.9.2009, p. 8.
3
OJ L 25, 29.1.2009, p. 23.
4
OJ L 298, 26.10.2012, p. 1.
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ANNEX 27
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Banking Authority, hereinafter referred to as the
"Authority", as well as the Court of Auditors' report on the annual accounts of the Authority for the
financial year 2011, accompanied by the Authority's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Authority is such
as to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Authority in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 60.
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82
ANNEX 27
DG G II A
E
Annex to AEX 27
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AUTHORITY
The Council welcomes the Court's opinion that, in all material respects, the Authority's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Authority's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
In line with the budgetary principle of annuality, the Council calls on the Authority to pay due
attention to a proper budget planning and implementation in order to improve the low
implementation rate of commitments.
The Council also notes that the Authority has taken action to clarify the procedure regarding
reimbursement of the positive budget outturn and has come to an agreement with the Commission's
services.
Furthermore, the Council urges the Authority to correct weaknesses in its public procurement
procedures and to ensure their compliance with the provisions of the Financial Regulation.
Finally, the Council calls on the Authority to speed up the validation process of its accounting
system and to address the weaknesses identified in its staff selection and recruitment procedures.
________________________
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DG G II A
E
AEX 28
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Securities and Markets Authority
in respect of the implementation of the budget
of the European Securities and Markets Authority
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1095/2010 of the European Parliament and of the Council of
24 November 2010 establishing a European Supervisory Authority (European Securities and Markets
Authority)
1, amending Decision No 716/2009/EC
2 and repealing Commission Decision 2009/77/EC
3,
and in particular Article 64(9) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
4, and in particular Article 208(2) thereof,
1
OJ L 331, 15.12.2010, p. 84.
2
OJ L 253, 25.9.2009, p. 8.
3
OJ L 25, 29.1.2009, p. 18.
4
OJ L 298, 26.10.2012, p. 1.
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84
ANNEX 28
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Securities and Markets Authority, hereinafter referred to as
the "Authority", as well as the Court of Auditors' report on the annual accounts of the Authority for the
financial year 2011, accompanied by the Authority's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Authority is such
as to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Authority in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 157.
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85
ANNEX 28
DG G II A
E
Annex to AEX 28
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AUTHORITY
The Council welcomes the Court's opinion that, in all material respects, the Authority's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Authority's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
In line with the budgetary principle of annuality, the Council calls on the Authority to pay due
attention to proper budget planning and implementation in order to improve the low implementation
rate of commitments in the future. Furthermore, the Council notes with concern the irregular nature
of some appropriations carried over to 2012 and urges the Authority to remedy this situation
without delay.
The Council also notes that the Authority has taken action to clarify the procedure regarding
reimbursement of the positive budget outturn and has come to an agreement with the Commission's
services.
The Council notes, however, that after one year of activity the Authority has not yet formalised all
necessary supervisory and control systems in line with the provisions of the Financial Regulation.
In this respect, it urges the Authority to remedy the weaknesses identified by adopting internal
control standards and by improving its management of fixed assets.
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E
It also urges the Authority to conclude an interinstitutional agreement with the European Anti-Fraud
Office, in full compliance with the Financial Regulation.
Finally, the Council urges the Authority to adopt its Implementing Rules to the Staff Regulations
and to address the weaknesses identified by the Court in its recruitment procedures.
________________________
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Annex to ANNEX 28
DG G II A
E
AEX 29
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Executive Director
of the European Insurance and Occupational Pensions Authority
in respect of the implementation of the budget
of the European Insurance and Occupational Pensions Authority
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1094/2010 of the European Parliament and of the Council of
24 November 2010 establishing a European Supervisory Authority (European Insurance and
Occupational Pensions Authority)
1, amending Decision No 716/2009/EC
2 and repealing Commission
Decision 2009/79/EC
3, and in particular Article 64(9) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
4, and in particular Article 208(2) thereof,
1
OJ L 331, 15.12.2010, p. 48.
2
OJ L 253, 25.9.2009, p. 8.
3
OJ L 25, 29.1.2009, p. 28.
4
OJ L 298, 26.10.2012, p. 1.
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88
ANNEX 29
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Insurance and Occupational Pensions Authority,
hereinafter referred to as the "Authority", as well as the Court of Auditors' report on the annual
accounts of the Authority for the financial year 2011, accompanied by the Authority's replies to the
Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Authority is such
as to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Authority in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 104.
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LJP/kg
89
ANNEX 29
DG G II A
E
Annex to AEX 29
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE AUTHORITY
The Council welcomes the Court's opinion that, in all material respects, the Authority's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Authority's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
In line with the budgetary principle of annuality, the Council calls on the Authority to pay due
attention to a proper budget planning and implementation in order to improve the low
implementation rate of commitments in the future.
The Council calls on the Authority to take the necessary steps to validate its accounting system.
Furthermore, the Council regrets the irregularities found by the Court regarding the award criteria in
the audited procurement procedures, but welcomes the Authority's efforts to align its procurement
procedures to the provisions of the Financial Regulation.
Finally, the Council encourages the Authority to pursue its efforts to address the shortcomings detected
by the Court in its staff recruitment procedures.
________________________
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90
Annex to ANNEX 29
DG G II A
E
AEX 30
Draft COUCIL RECOMMEDATIO
of
on the discharge to be given to the Director
of the European Institute of Innovation and Technology
in respect of the implementation of the budget
of the European Institute of Innovation and Technology
for the financial year 2011
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 294/2008 of the European Parliament and of the Council of
11 March 2008 establishing the European Institute of Innovation and Technology
1, and in particular
Article 21(4) thereof,
Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and
repealing Council Regulation (EC, Euratom) No 1605/2002
2, and in particular Article 208(2) thereof,
1
OJ L 97, 9.4.2008, p. 1.
2
OJ L 298, 26.10.2012, p. 1.
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91
ANNEX 30
DG G II A
E
Having examined the revenue and expenditure accounts for the financial year 2011 and the balance
sheet at 31 December 2011 of the European Institute of Innovation and Technology, hereinafter
referred to as the "Institute", as well as the Court of Auditors' report on the annual accounts of the
Institute for the financial year 2011, accompanied by the Institute's replies to the Court's observations
1,
Whereas the observations in the Court of Auditors' report in relation to the financial year 2011 call for
certain comments by the Council, which are annexed to this recommendation; whereas the Council
stresses the importance it attaches to those comments being followed up,
Whereas, following the above examination, the implementation of the budget of the Institute is such as
to allow a discharge to be given in respect of that implementation,
HEREBY RECOMMENDS the European Parliament to give a discharge to the Executive Director of
the Institute in respect of the implementation of the budget for the financial year 2011.
Done at Brussels,
For the Council
The President
________________________
1
OJ C 388, 15.12.2012, p. 110.
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92
ANNEX 30
DG G II A
E
Annex to AEX 30
COMMETS ACCOMPAYIG THE COUCIL RECOMMEDATIO
O THE DISCHARGE TO BE GIVE TO THE ISTITUTE
The Council welcomes the Court's opinion that, in all material respects, the Institute's annual
accounts present fairly its financial position as at 31 December 2011 and the results of its operations
and its cash flows for the year then ended, in accordance with the provisions of the Institute's
Financial Regulation, and that the underlying transactions for that financial year are legal and
regular. Nevertheless, some observations need to be made.
The Council notes with concern that the Institute's budget was significantly overestimated and that
the rate of execution was low, in particular as regards staff expenditure. The Council urges the
Institute to adopt a more realistic approach when planning its budget.
The Council welcomes the efforts made by the Institute to improve the management of its grant
agreements in line with the budgetary principle of sound financial management.
________________________
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Annex to ANNEX 30
DG G II A
E