title: 2012/606/EU: Decision of the European Parliament of 10 May 2012 on discharge in respect of the implementation of the budget of the Clean Sky Joint Undertaking for the financial year 2010#Resolution of the European Parliament of 10 May 2012 with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of the Clean Sky Joint Undertaking for the financial year 2010

text:
               17.10.2012

               EN

               Official Journal of the European Union

               L 286/313

         DECISION OF THE EUROPEAN PARLIAMENT
   of 10 May 2012
   on discharge in respect of the implementation of the budget of the Clean Sky Joint Undertaking for the financial year 2010
   (2012/606/EU)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the Clean Sky Joint Undertaking for the financial year 2010,

               —

               having regard to the Court of Auditors’ report on the annual accounts of the Clean Sky Joint Undertaking for the financial year 2010, together with the replies of the Joint Undertaking (1),

               —

               having regard to the Council’s recommendation of 21 February 2012 (06086/2012 - C7-0050/2012),

               —

               having regard to Article 319 of the Treaty on the Functioning of the European Union,

               —

               having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 thereof,

               —

               having regard to Council Regulation (EC) No 71/2008 of 20 December 2007 setting up the Clean Sky Joint Undertaking (3), and in particular Article 11(4) thereof,

               —

               having regard to the Financial Rules of the Clean Sky Joint Undertaking adopted by Decision of its Governing Board on 7 November 2008,

               —

               having regard to Opinion No 2/2011 on the Clean Sky Joint Undertaking’s Financial Rules, delivered by the Court of Auditors on 8 February 2011,

               —

               having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (4), and in particular Article 94 thereof,

               —

               having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

               —

               having regard to the report of the Committee on Budgetary Control (A7-0115/2012),

               1.

               Grants the Executive Director of the Clean Sky Joint Undertaking discharge in respect of the implementation of the Joint Undertaking’s budget for the financial year 2010;

               2.

               Sets out its observations in the resolution below;

               3.

               Instructs its President to forward this Decision and the resolution that forms an integral part of it to the Executive Director of the Clean Sky Joint Undertaking, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series).

            The President

         Martin SCHULZ

            The Secretary-General

         Klaus WELLE

      (1)  OJ C 368, 16.12.2011, p. 8.

      (2)  OJ L 248, 16.9.2002, p. 1.

      (3)  OJ L 30, 4.2.2008, p. 1.

      (4)  OJ L 357, 31.12.2002, p. 72.

      RESOLUTION OF THE EUROPEAN PARLIAMENT
      of 10 May 2012
      with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of the Clean Sky Joint Undertaking for the financial year 2010
      THE EUROPEAN PARLIAMENT,

                  —

                  having regard to the final annual accounts of the Clean Sky Joint Undertaking for the financial year 2010,

                  —

                  having regard to the Court of Auditors’ report on the annual accounts of the Clean Sky Joint Undertaking for the financial year 2010, together with the replies of the Joint Undertaking (1),

                  —

                  having regard to the Council’s recommendation of 21 February 2012 (06086/2012 - C7-0050/2012),

                  —

                  having regard to Article 319 of the Treaty on the Functioning of the European Union,

                  —

                  having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 thereof,

                  —

                  having regard to Council Regulation (EC) No 71/2008 of 20 December 2007 setting up the Clean Sky Joint Undertaking (3), and in particular Article 11(4) thereof,

                  —

                  having regard to the Financial Rules of the Clean Sky Joint Undertaking adopted by Decision of its Governing Board on 7 November 2008,

                  —

                  having regard to Opinion No 2/2011 on the Clean Sky Joint Undertaking’s Financial Rules, delivered by the Court of Auditors on 8 February 2011,

                  —

                  having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (4), and in particular Article 94 thereof,

                  —

                  having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

                  —

                  having regard to the report of the Committee on Budgetary Control (A7-0115/2012),

                  A.

                  whereas the Clean Sky Joint Undertaking (‘the Joint Undertaking’) was set up in December 2007 for a period of 10 years to accelerate the development, validation and demonstration of clean air transport technologies in the Union for earliest possible deployment,

                  B.

                  whereas the Joint Undertaking started to work autonomously in November 2009,

                  C.

                  whereas the Court of Auditors states that it has obtained reasonable assurances that the Joint Undertaking’s annual accounts for the financial year 2010 are reliable and that the underlying transactions are legal and regular,

                  D.

                  whereas the maximum contribution for the period of 10 years from the Union to the Joint Undertaking is EUR 800 000 000 to be paid from the budget of the Seventh Research Framework Programme,

                  E.

                  whereas the budget of the Joint Undertaking for the financial year 2010 amounted to EUR 168 553 053,

         Budget and Financial Management

                  1.

                  Notes that the structure and presentation of the Joint Undertaking’s 2010 budget were not in line with the requirements of its founding Regulation (EC) No 71/2008 nor with its Financial Rules; understands from the Joint Undertaking that the structure and presentation of the budget have been adapted in the 2011 budget; calls on the Court of Auditors to assure the discharge authority that the structure and presentation of the Joint Undertaking’s budget are now fully in line with its Founding Regulation (EC) No 71/2008 and its Financial Rules;

                  2.

                  Acknowledges that the Joint Undertaking’s final budget included commitment appropriations of EUR 168 000 000 and payment appropriations of EUR 129 000 000;

                  3.

                  Highlights from the final annual accounts of the Joint Undertaking that while the utilisation rate for commitment appropriations was 96 %, the rate for payment appropriations was only 58 %; notes with concern that it reflects the significant delays in the implementation of the activities as compared with the initial plan;

                  4.

                  Is concerned about the low implementation of the budget of the Joint Undertaking for the financial year 2010 and regrets the EUR 53 000 000 cash balance, at the end of the year representing 41 % of the available payment appropriations;

         Internal Control Systems

                  5.

                  Notes from the Court of Auditors that the Joint Undertaking has not completely implemented its internal controls and financial information systems during 2010 and that further work is needed on the ex-ante control procedures applied for the validation of cost claims; urges the Joint Undertaking to implement the necessary measures for finalising its internal controls and financial information systems;

                  6.

                  Acknowledges from its 2010 Annual Activity Report (AAR) that the Joint Undertaking created a checklist for the Integrated Technology Demonstrators to improve the quality of the submitted cost claims and to clarify the reporting needs for certain aspects of claims;

                  7.

                  Recognises that the Joint Undertaking rejected cost claims in cases where a member or an associate did not submit the required audit certificate in accordance with the terms of reference of the grant agreements; notes in particular from the Final Account that in 2010 the Joint Undertaking has validated costs claimed by members for the execution of projects in 2008 and 2009 and that the assessment of the eligibility of certain costs resulted in the rejection of approximately 11 % of the expenses; notes with satisfaction that overpaid pre-financing was recovered by the Joint Undertaking;

                  8.

                  Notes that the Court of Auditors stated that, when validating the cost claims, the Joint Undertaking did not take into account exceptions included in the audit certificates in four cases; calls therefore on the Joint Undertaking to take into due account the exceptions included in the audit certificates when validating the underlying cost claims;

                  9.

                  Establishes from the AAR that the Joint Undertaking has developed an ex-post audit strategy which was adopted in December 2010; calls on the Joint Undertaking to inform the discharge authority about the level of implementation of the strategy and on the results achieved; asks the Court of Auditors, in addition, to evaluate the strategy and inform the discharge authority about its conclusions;

                  10.

                  Ascertains from the AAR that the Joint Undertaking, together with the Innovative Medicines Initiative Joint Undertaking and the Fuel Cells and Hydrogen Joint Undertaking, launched the procurement procedure for ex-post audit services from external firms; notes that the first ex-post audits were to take place in the second quarter of 2011 following the signature of the contracts with the winning tenderers;

                  11.

                  Notes the Court of Auditors’ finding that the Joint Undertaking has an adequate level of IT governance and practice for its size and mission; stresses, however, that the formalisation of policies and procedures in strategic IT planning and monitoring cycle, security policies and rules, IT Risk management, Business Continuity Plan and Recovery Plan is lagging behind; calls on the Joint Undertaking to remedy the situation and provide the discharge authority with an up-to-date report on the matter;

                  12.

                  Takes note that the Joint Undertaking’s Accounting Officer validated the financial and accounting systems (ABAC and SAP); notes however that the underlying business processes were not validated, in particular the system providing financial information about the validation of the cost claims; calls on the Joint Undertaking to remedy the situation and provide the discharge authority with an up-to-date report on the matter;

                  13.

                  Welcomes the fact that the Joint Undertaking adopted a comprehensive strategic internal audit plan for the period 2010-2012; regrets, nevertheless, that some of the key processes, such as the ex-ante validation of the cost claims and the ex-post audits were not planned to start before 2011;

         Call for Proposals and Projects Negotiations

                  14.

                  Notes from the Joint Undertaking that it has launched five Calls in 2010; notices that the statistics related to these Calls, which were supposed to be included in Annex 6, are missing from the AAR; urges the Joint Undertaking to publish them;

                  15.

                  Acknowledges from the AAR that the Joint Undertaking invited three different observers in 2010 to ensure transparency in the evaluation process; notes from the Joint Undertaking that each of them had full access to all stages of the evaluation and to consensus meetings;

                  16.

                  Calls on the Joint Undertaking to inform the discharge authority about the verification mechanisms that it implements to ensure the full independence of experts and observers and therefore to mitigate the risks of conflicts of interest during the evaluation of tenders;

                  17.

                  Underlines that the Joint Undertaking mentioned in its AAR that the observers’ evaluation reports were available on its website; regrets however that this is not the case and calls therefore on the Joint Undertaking to publish these reports immediately;

         Protection of Intellectual Property

                  18.

                  Points out that, at the end of 2010, the Joint Undertaking had not yet completed the internal procedures to supervise the application of the provisions included in the consortium and grant agreements regarding the protection, use and dissemination of research results;

         Performance

                  19.

                  Notes that the first interim evaluation by the Commission of the Joint Undertaking took place at the end of 2010; acknowledges that the interim evaluation identified the following weaknesses:

                              —

                              the accumulation of significant delays compared to the initial plans due to difficulties in establishing the Joint Undertaking’s internal procedures and regulations as well as building up the teams,

                              —

                              delays of a technical nature identified by the ‘bottom-up’ work plan in June 2010,

                              —

                              the lack of preparedness, both at administrative and technical levels, when starting the Joint Undertaking;

                  20.

                  Observes that the first interim evaluation draw a list of 34 recommendations to the Joint Undertaking and a list of 8 recommendations to its Management Board; asks the Joint Undertaking to inform the discharge authority on the measures introduced following the results of this first interim evaluation;

         Internal Audit

                  21.

                  Takes note that the Joint Undertaking’s Financial Rules have not yet been amended to include a provision referring to the powers of the Commission’s internal auditor regarding the general budget as a whole;

                  22.

                  Notes however that the Commission and the Joint Undertaking have taken action to ensure that the respective operational roles of the Commission’s Internal Audit Service and the Joint Undertaking’s internal auditing function are clearly defined;

         Lack of Host State Agreement

                  23.

                  Reiterates that the Joint Undertaking should rapidly conclude a host agreement with Belgium concerning office accommodation, privileges and immunities and other support to be provided by Belgium to it as provided by its Founding Regulation (EC) No 71/2008; remarks the Joint Undertaking’s response that a draft of the Host state agreement has been submitted to the Belgian Government for approval.

         Horizontal Observations on the Joint Undertakings

                  24.

                  Underlines that seven Joint Undertakings have so far been established by the Commission under Article 187 of the Treaty on the Functioning of the European Union; notes that six Joint Undertakings (IMI, Artemis, ENIAC, Clean Sky, FCH and ITER-F4E) are in the research area under the Commission’s DGs RTD and INFSO and one is charged with developing the new air traffic management system (SESAR) in the transport domain whose activities are supervised by DG MOVE;

                  25.

                  Notes that the total indicative resources deemed necessary for the Joint Undertakings for their period of existence amounts to EUR 21 793 000 000;

                  26.

                  Notes that the total Union contribution deemed necessary for the Joint Undertakings for their period of existence amounts to EUR 11 489 000 000;

                  27.

                  Notes that, for the financial year 2010, the overall Union contribution to the budget of the Joint Undertakings amounted to EUR 505 000 000;

                  28.

                  Calls on the Commission to provide the discharge authority annually with consolidated information on the total annual funding per Joint Undertaking made from the general budget of the Union in order to ensure transparency and clarity on the use of the Union’s funds and restore trust among the European taxpayers;

                  29.

                  Welcomes the initiative of Artemis to include information in its AAR on the monitoring and review of its ongoing projects; believes this is a practice that should be followed by the other Joint Undertakings;

                  30.

                  Recalls that Joint Undertakings are public-private partnerships and that as a consequence public and private interests are intertwined; is of the opinion that under the circumstances the likelihood of conflicts of interest should not be dismissed but addressed properly; calls therefore on the Joint Undertakings to inform the discharge authority on the verification mechanisms which exist in their respective structures to enable a proper management and prevention of conflicts of interest;

                  31.

                  Notes, with the notable exception of the Joint Undertaking for ITER and the Development of Fusion Energy, that Joint Undertakings are relatively small structures and geographically-concentrated; believes therefore that they should pool their resources where possible;

                  32.

                  Calls on the Court of Auditors to provide the discharge authority with a follow-up on the comments it has made for each of the Joint Undertakings in their respective report on the annual accounts for the financial year 2011;

                  33.

                  Invites the Court of Auditors to provide, within a reasonable deadline, a special report to Parliament, on the added value of the establishment of the Joint Undertakings for the efficient execution of Union research, technological development and demonstration programmes; further notes that the same report should include an assessment of the effectiveness of the Joint Undertakings’ establishment.

         (1)  OJ C 368, 16.12.2011, p. 8.

         (2)  OJ L 248, 16.9.2002, p. 1.

         (3)  OJ L 30, 4.2.2008, p. 1.

         (4)  OJ L 357, 31.12.2002, p. 72.


title: 2013/604/EU: Decision of the European Parliament of 17 April 2013 on discharge in respect of the implementation of the budget of Eurojust for the financial year 2011#Resolution of the European Parliament of 17 April 2013 with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of Eurojust for the financial year 2011

text:
               16.11.2013

               EN

               Official Journal of the European Union

               L 308/308

         DECISION OF THE EUROPEAN PARLIAMENT
   of 17 April 2013
   on discharge in respect of the implementation of the budget of Eurojust for the financial year 2011
   (2013/604/EU)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of Eurojust for the financial year 2011,

               —

               having regard to the Court of Auditors’ report on the annual accounts of Eurojust for the financial year 2011, together with Eurojust’s replies (1),

               —

               having regard to the Council’s recommendation of 12 February 2013 (05753/2013 – C7-0041/2013),

               —

               having regard to Article 319 of the Treaty on the Functioning of the European Union,

               —

               having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 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 thereof,

               —

               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 (4), and in particular Article 36 thereof,

               —

               having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (5), and in particular Article 94 thereof,

               —

               having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

               —

               having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Civil Liberties, Justice and Home Affairs (A7-0072/2013),

               1.

               Grants the Administrative Director of Eurojust discharge in respect of the implementation of Eurojust’s budget for the financial year 2011;

               2.

               Sets out its observations in the resolution below;

               3.

               Instructs its President to forward this Decision and the resolution that forms an integral part of it to the Administrative Director of Eurojust, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series).

            The President

         Martin SCHULZ

            The Secretary-General

         Klaus WELLE

      (1)  OJ C 388, 15.12.2012, p. 180.

      (2)  OJ L 248, 16.9.2002, p. 1.

      (3)  OJ L 298, 26.10.2012, p. 1.

      (4)  OJ L 63, 6.3.2002, p. 1.

      (5)  OJ L 357, 31.12.2002, p. 72.

      RESOLUTION OF THE EUROPEAN PARLIAMENT
      of 17 April 2013
      with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of Eurojust for the financial year 2011
      THE EUROPEAN PARLIAMENT,

                  —

                  having regard to the final annual accounts of Eurojust for the financial year 2011,

                  —

                  having regard to the Court of Auditors’ report on the annual accounts of Eurojust for the financial year 2011, together with Eurojust’s replies (1),

                  —

                  having regard to the Council’s recommendation of 12 February 2013 (05753/2013 – C7-0041/2013),

                  —

                  having regard to Article 319 of the Treaty on the Functioning of the European Union,

                  —

                  having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 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 thereof,

                  —

                  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 (4), and in particular Article 36 thereof,

                  —

                  having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (5), and in particular Article 94 thereof,

                  —

                  having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

                  —

                  having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Civil Liberties, Justice and Home Affairs (A7-0072/2013),

                  A.

                  whereas Eurojust, which is located in The Hague, was set up by Council Decision 2002/187/JHA,

                  B.

                  whereas the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts of Eurojust for the financial year 2011 are reliable and that the underlying transactions are legal and regular,

                  C.

                  whereas on 10 May 2012, Parliament granted the Administrative Director of Eurojust discharge for the implementation of the budget of Eurojust for the financial year 2010 (6), and in its resolution accompanying the discharge decision, inter alia:

                              —

                              called on Eurojust to inform the discharge authority of the steps taken to avoid carrying forward appropriations;

                              —

                              expressed concern at the fact that the Court of Auditors had again noted shortcomings in the planning and implementation of recruitment procedures; noted, in particular, that the level of vacant posts (13 %) was still too high, although lower than in 2009 (24 %) and 2008 (28 %);

                              —

                              called on Eurojust to establish a multiannual IT strategy plan for both operational and support activities;

                              —

                              urged Eurojust to properly address the recommendations issued by the Internal Audit Service (IAS) and to inform the discharge authority of the measures taken in this respect;

                  D.

                  whereas the budget of Eurojust for the financial year 2011 was EUR 31 357 900,47, compared to 32 241 523,92 in 2010, which represents a decrease of 2,91 %,

                  E.

                  whereas the Union’s contribution to the budget of Eurojust for 2011 was EUR 31 333 740 compared to EUR 30 163 220 in 2010, which represents an increase of 5,20 %,

                  F.

                  whereas the balance for the outturn account for Eurojust in 2011 was positive, totalling EUR 2 496 985,21,

         Budgetary and financial management

                  1.

                  Acknowledges from the 2011 annual accounts that Eurojust received a budget of EUR 31 733 740 from the general budget of the Union, of which 31 333 740 was cashed; notes, moreover, that the budget was composed of non-differentiated appropriations;

                  2.

                  Takes note that in 2011, Eurojust committed 93 %, 99 % and 96 % of the appropriations received under Title I (Staff Expenditure), Title II (Administrative Expenditure) and Title III (Operations Expenditure) respectively; observes that in terms of paid appropriations Eurojust’s execution rate stands at 90 % under Title I, 78 % under Title II and 58 % under Title III and therefore calls on Eurojust to implement specific measures to improve its budgeting process and execution rate of payment; notes further that a total of 7 300 transactions (commitments and payments) were processed;

                  3.

                  Establishes from the annual accounts that in 2010, Eurojust was granted EUR 2 159 000 from the Commission for the participation in criminal justice programmes (joint investigation teams); establishes, moreover, that in 2011, no grants were received;

         Follow-up of the discharge 2010 recommendations

                  4.

                  Regrets that Eurojust has not provided the discharge authority with a report presenting the measures adopted and implemented following the discharge authority’s recommendations of 2010, as required by Article 96(2) of the Framework Financial Regulation; urges Eurojust to send the report as soon as possible in order to enable the discharge authority to evaluate whether progress was made;

                  5.

                  Calls on Eurojust to provide the report pursuant to Article 96(2) of the Framework Financial Regulation related to the 2011 discharge procedure in due time for the discharge procedure;

         Carryover appropriations

                  6.

                  Acknowledges from the Court of Auditors’ report that payment appropriations amounting to EUR 6 448 762 had been carried over from 2010 to 2011; notes, moreover, that of the amount carried over, EUR 1,3 million had to be cancelled in 2011; recalls that the Court of Auditors emphasised in its report for the financial year 2010 that such a high level of carryover was excessive;

                  7.

                  Establishes from the Court of Auditors’ report that payment appropriations amounting to EUR 5 187 289 (16 % of total payment appropriations) have been carried over to 2012, of which EUR 3,1 million related to Title III ‘Operational Expenditure’ which represents 39 % of Title III payment appropriations; calls on Eurojust to inform the discharge authority of the actions taken to address that deficiency as its level is excessive and at odds with the principle of annuality;

                  8.

                  Notes that the budget for Title I increased by 7 % since 2010, reflecting the increased staffing costs and related expenses;

                  9.

                  Takes note that almost 99 % of funds were committed under Title II ‘Administrative Expenditure’ in 2011; notes, moreover, that the payments execution ratio was 78 %, compared to 72 % in 2010;

                  10.

                  Acknowledges that almost 96 % of funds were committed under Title III in 2011, while the payments execution ratio was 58 % in 2011, compared to 59 % in 2010; calls on Eurojust to inform the discharge authority of the actions taken to address that deficiency as the low execution ratio indicates difficulties in the planning or implementation of Eurojust activities;

         Accounting system

                  11.

                  Takes note from the annual accounts that in 2011, Eurojust used the accrual based accounting financial system, the accounting system used by the Commission for the budgetary accounting; notes, moreover, that the budgetary information is integrated in one system which has SAP as a back-end for the accounting part;

         Transfers

                  12.

                  Acknowledges from the annual accounts that there were a total of 12 budget transfers during 2011;

         Premises

                  13.

                  Takes note from the 2011 Eurojust Annual Activity Report (AAR) that an agreement was reached with the Netherlands, as host Member State, for the new Eurojust premises in 2015 through the Cooperation Agreement dated 30 June 2011 and with Union institutions over the budgetary implications;

         Recruitment procedures

                  14.

                  Notes the fact that the Court of Auditors has, once again, observed shortcomings in the implementation of recruitment procedures; accordingly, calls on Eurojust to set up a comprehensive recruitment action plan, respecting equal opportunities for all candidates, to significantly reduce the vacancy rate and to inform the discharge authority about the taken actions; considers that some of the provisions of the Staff Regulations may present a considerable administrative burden; therefore encourages the Commission to allow for a certain degree of simplification under Article 110 of the Staff Regulations in regard to the agencies;

                  15.

                  Acknowledges from the AAR that the number of persons working at Eurojust in 2011 was 269, as follows:

                              —

                              42 prosecutors, judges or police officers of equivalent competence seconded by Member States, assisted by 15 seconded national experts (SNEs) to the national desks;

                              —

                              210 persons employed under Staff Regulations, assisted by two SNEs in the administration;

         Performance

                  16.

                  Notes that the number of cases where Member States requested the assistance of Eurojust in fighting serious cross-border crime increased from 1 421 in 2010 to 1 441 in 2011; acknowledges in particular that 218 fraud cases were registered in 2011 and that the number of coordination meetings in fraud increased from 17 in 2010 to 58 in 2011; welcomes the fact that the same year Eurojust, together with the Economic Crimes Team, finalised the strategic project on enhancement of exchange of information and mutual legal assistance between judicial authorities of the Member States in the area of VAT fraud;

                  17.

                  Takes note that 26 corruption cases were registered in 2011 against 31 in 2010; highlights that the number of coordination meetings increased from 11 in 2010 to 19 in 2011; welcomes the fact that the same year, a Joint Investigation Team on corruption achieved positive outcome with a Member State firm paying a settlement of around EUR 3 000 000 following a cross-border corruption case with global aspects;

                  18.

                  Notes that the Court of Auditors again pointed out the need to reconsider the definition of the respective roles and responsibilities between the Director and the College of Eurojust; announces its intention to consider this issue in the next revision of Council Decision 2002/187/JHA regulating Eurojust;

                  19.

                  Acknowledges that a cooperation agreement regarding Eurojust’s new premises as of 2015 was signed with the Host State;

                  20.

                  Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 17 April 2013 (7) on the performance, financial management and control of the agencies.

         (1)  OJ C 388, 15.12.2012, p. 180.

         (2)  OJ L 248, 16.9.2002, p. 1.

         (3)  OJ L 298, 26.10.2012, p. 1.

         (4)  OJ L 63, 6.3.2002, p. 1.

         (5)  OJ L 357, 31.12.2002, p. 72.

         (6)  OJ L 286, 17.10.2012, p. 267.

         (7)  Texts adopted, P7_TA(2013)0134. (See page 374 of this Official Journal).


title: 2012/610/EU: Decision of the European Parliament of 10 May 2012 on discharge in respect of the implementation of the budget of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2010#Resolution of the European Parliament of 10 May 2012 with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2010

text:
               17.10.2012

               EN

               Official Journal of the European Union

               L 286/328

         DECISION OF THE EUROPEAN PARLIAMENT
   of 10 May 2012
   on discharge in respect of the implementation of the budget of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2010
   (2012/610/EU)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2010,

               —

               having regard to the Court of Auditors’ report on the annual accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2010, together with the replies of the Joint Undertaking (1),

               —

               having regard to the Council’s recommendation of 21 February 2012 (06086/2012 - C7-0050/2012),

               —

               having regard to Article 319 of the Treaty on the Functioning of the European Union,

               —

               having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 thereof,

               —

               having regard to Council Regulation (EC) No 521/2008 of 30 May 2008 setting up the Fuel Cells and Hydrogen Joint Undertaking (3),

               —

               having regard to Council Regulation (EU) No 1183/2011of 14 November 2011 amending Regulation (EC) No 521/2008 setting up the Fuel Cells and Hydrogen Joint Undertaking (4),

               —

               having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (5), and in particular Article 94 thereof,

               —

               having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

               —

               having regard to the report of the Committee on Budgetary Control (A7-0110/2012),

               1.

               Grants the Executive Director of the Fuel Cells and Hydrogen Joint Undertaking discharge in respect of the implementation of the Joint Undertaking’s budget for the financial year 2010;

               2.

               Sets out its observations in the Resolution below;

               3.

               Instructs its President to forward this Decision and the resolution that forms an integral part of it to the Executive Director of the Fuel Cells and Hydrogen Joint Undertaking, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series).

            The President

         Martin SCHULZ

            The Secretary-General

         Klaus WELLE

      (1)  OJ C 368, 16.12.2011, p. 40.

      (2)  OJ L 248, 16.9.2002, p. 1.

      (3)  OJ L 153, 12.6.2008, p. 1.

      (4)  OJ L 302, 19.11.2011, p. 3.

      (5)  OJ L 357, 31.12.2002, p. 72.

      RESOLUTION OF THE EUROPEAN PARLIAMENT
      of 10 May 2012
      with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2010
      THE EUROPEAN PARLIAMENT,

                  —

                  having regard to the final annual accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2010,

                  —

                  having regard to the Court of Auditors’ report on the annual accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2010, together with the replies of the Joint Undertaking (1),

                  —

                  having regard to the Council’s recommendation of 21 February 2012 (06086/2012 - C7-0050/2012),

                  —

                  having regard to Article 319 of the Treaty on the Functioning of the European Union,

                  —

                  having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 thereof,

                  —

                  having regard to Council Regulation (EC) No 521/2008 of 30 May 2008 setting up the Fuel Cells and Hydrogen Joint Undertaking (3),

                  —

                  having regard to Council Regulation (EU) No 1183/2011 of 14 November 2011 amending Regulation (EC) No 521/2008 setting up the Fuel Cells and Hydrogen Joint Undertaking (4),

                  —

                  having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (5), and in particular Article 94 thereof,

                  —

                  having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

                  —

                  having regard to the report of the Committee on Budgetary Control (A7-0110/2012,

                  A.

                  whereas the Fuel Cells and Hydrogen Joint Undertaking (‘the Joint Undertaking’) was set up in May 2008 for a period until 31 December 2017 to focus on developing market applications and hence facilitating additional industrial efforts towards a rapid deployment of fuel cells and hydrogen technologies,

                  B.

                  whereas the Joint Undertaking enjoyed financial autonomy only from November 2010,

                  C.

                  whereas the Court of Auditors states that it has obtained reasonable assurances that the Joint Undertaking’s annual accounts for the financial year 2010 are reliable and that the underlying transactions are legal and regular,

                  D.

                  whereas the Founding Members of the Joint Undertaking are the Union represented by the Commission, and the European Fuel Cell and Hydrogen Joint Technology Initiative Industry Grouping (Industry Grouping),

                  E.

                  whereas the maximum contribution for the entire period from the Union to the Joint Undertaking is EUR 470 000 000 to be paid from the budget of the Seventh Research Framework Programme,

                  F.

                  whereas the budget of the Joint Undertaking for the financial year 2010 amounted to EUR 97 400 000,

         Budget and Financial Management

                  1.

                  Notes from the final annual accounts of the Joint Undertaking for the financial year 2010 that the its budget was managed by DG RTD from 1 January 2010 to 14 November 2010; takes note that the Joint Undertaking became autonomous on 15 November 2010;

                  2.

                  Acknowledges from the final annual accounts that during the year 2010 the Joint Undertaking has carried out two budget amendments; acknowledges in particular that:

                              —

                              the first budget amendment aimed at restructuring the expenditure lines according to the needs of the Joint Undertaking and at redistributing the revenue taking into account the late autonomy of the Joint Undertaking in 2010;

                              —

                              the second budget amendment merged two income lines based on a request from the Commission;

                  3.

                  Establishes from the final annual accounts that in 2010 the Executive Director authorised three budget transfers representing a total of 0,11 % of the payment appropriations for 2010;

                  4.

                  Notes from the final annual accounts that for 2010 the Joint Undertaking had a budget execution rate of 99,01 % in terms of commitment appropriations and of 88,7 % in terms of payment appropriations; takes note in particular of:

                              —

                              the low execution rate on Staff appropriations both in terms of commitment and payment appropriations, i.e. 19,14 % and 13,63 % respectively, which is mainly due to delays in recruitment;

                              —

                              the low execution rate on Infrastructure payment appropriations, i.e. 15,39 %, related to the late autonomy of the Joint Undertaking;

                        asks the Joint Undertaking to explain to the discharge authority the delays in recruitment; urges the Joint Undertaking, moreover, to inform the discharge authority about the measures adopted and implemented to redress the situation and enable a greater execution rate of its budget both in terms of commitments and payments;

                  5.

                  Notes that all the 2010 operational payments to beneficiaries were made during the last six weeks of 2010;

         Internal Control Systems

                  6.

                  Calls on the Joint Undertaking and in particular its Accounting Officer to formalise and validate the underlying business processes as required by its financial rules;

                  7.

                  Notes the Court of Auditors’ finding that the Joint Undertaking has an adequate level of IT governance and practice for its size and mission; stresses, however, that the formalisation of policies and procedures in strategic IT planning cycle, data classification according to confidentiality and integrity requirements and Business Continuity Plan and Disaster Recovery Plan is lagging behind; calls on the Joint Undertaking to remedy the situation and provide the discharge authority with an up-to-date report on the matter;

                  8.

                  Reiterates that the Joint Undertaking was set up in May 2008 but started to work autonomously on November 2010; expresses its concern that the methodology for evaluating contributions in-kind, in compliance with its financial rules and based on the Rules for Participation of the Seventh Research Framework Programme, has not yet been developed; notes from the Joint Undertaking’s reply to the Court of Auditors that it has drafted a methodology in the second quarter of 2011 and that it was submitted to the Governing Board for adoption in November 2011; calls on the Joint Undertaking to update the discharge authority about the latest developments concerning the adoption and implementation of the methodology;

         Internal Audit

                  9.

                  Takes note that the Joint Undertaking’s financial rules have not yet been amended to include a provision referring to the powers of the Commission’s internal auditor regarding the general budget as a whole;

                  10.

                  Notes, however, that the Commission and the Joint Undertaking have taken action to ensure that the respective operational roles of the Commission’s Internal Audit Service and the Joint Undertaking’s internal auditing function are clearly defined;

         Call for Proposals and Project Management

                  11.

                  Notes from the Joint Undertaking’s Annual Activity Report (AAR) that during 2009 the Joint Undertaking finalised the selection process for the Call for Proposals 2009 by signing Grant Agreement for 28 projects and that first payments were made, for all project consortia but one, by year-end 2010;

                  12.

                  Establishes from the AAR that the Call for Proposals 2010 was published on 18 June 2010 and that the Joint Undertaking’s financial contribution to the Call was EUR 89 100 000; takes note that 71 proposals were submitted by the deadline of which 43 passed the evaluation thresholds and that the contract negotiations took place in 2011;

                  13.

                  Asks the Joint Undertaking to provide the discharge authority with:

                              —

                              an up-to-date report on the current situation regarding projects under Calls for Proposals 2009 in terms of payments and preliminary results;

                              —

                              an up-to-date report on the current situation regarding the projects under Call for Proposals 2010 both in terms of contracting and payment;

                  14.

                  Acknowledges that the evaluation of the Call for Proposal 2010 was carried out by 32 independent experts and a chairperson, and that two independent observers monitored that the evaluation procedure was carried out in a fair, impartial and confidential manner; calls on the Joint Undertaking to inform the discharge authority on the verification mechanisms that it implements to ensure the full independence of experts and observers and therefore to mitigate the risks of conflicts of interests during the evaluation of tenders;

         Lack of host State agreement

                  15.

                  Reiterates that the Joint Undertaking should rapidly conclude a host agreement with Belgium concerning office accommodation, privileges and immunities and other support to be provided by Belgium to it as provided by its Founding Regulation (EC) No 521/2008;

         Horizontal observations on the Joint Undertakings

                  16.

                  Underlines that seven Joint Undertakings have so far been established by the Commission under Article 187 of the Treaty on the Functioning of the European Union; notes that six Joint Undertakings (IMI, Artemis, ENIAC, Clean Sky, FCH and ITER-F4E) are in the research area under the Commission’s DGs RTD and INFSO and one is charged with developing the new air traffic management system (SESAR) in the transport domain whose activities are supervised by DG MOVE;

                  17.

                  Notes that the total indicative resources deemed necessary for the Joint Undertakings for their period of existence amounts to EUR 21 793 000 000;

                  18.

                  Notes that the total Union contribution deemed necessary for the Joint Undertakings for their period of existence amounts to EUR 11 489 000 000;

                  19.

                  Notes that, for the financial year 2010, the overall Union contribution to the budget of the Joint Undertakings amounted to EUR 505 000 000;

                  20.

                  Calls on the European Commission to provide the discharge authority annually with consolidated information on the total annual funding per Joint Undertaking made from the general budget of the Union in order to ensure transparency and clarity on the use of the Union’s funds and restore trust among the European taxpayers;

                  21.

                  Welcomes the initiative of Artemis to include information in its AAR on the monitoring and review of its ongoing projects; believes this is a practice that should be followed by the other Joint Undertakings;

                  22.

                  Recalls that Joint Undertakings are public-private partnerships and that as a consequence public and private interests are intertwined; is of the opinion that under the circumstances the likelihood of conflicts of interest should not be dismissed but addressed properly; calls therefore on the Joint Undertakings to inform the discharge authority about the verification mechanisms which exist in their respective structures to enable a proper management and prevention of conflicts of interest;

                  23.

                  Notes, with the notable exception of the Joint Undertaking for ITER and the Development of Fusion Energy, that Joint Undertakings are relatively small structures and geographically-concentrated; believes therefore that they should pool their resources where possible;

                  24.

                  Calls on the Court of Auditors to provide the discharge authority with a follow-up on the comments it has made for each of the Joint Undertakings in their respective report on the annual accounts for the financial year 2011;

                  25.

                  Invites the Court of Auditors to provide, within a reasonable deadline, a special report to Parliament, on the added value of the establishment of the Joint Undertakings for the efficient execution of Union research, technological development and demonstration programmes; further notes that the same report should include an assessment of the effectiveness of the Joint Undertakings’ establishment.

         (1)  OJ C 368, 16.12.2011, p. 40.

         (2)  OJ L 248, 16.9.2002, p. 1.

         (3)  OJ L 153, 12.6.2008, p. 1.

         (4)  OJ L 302, 19.11.2011, p. 3.

         (5)  OJ L 357, 31.12.2002, p. 72.


Annex to Decision No 1/2000 of the ACP-EC Committee of Ambassadors of 28 February 2000 on transitional measures valid from 1 March 2000