title: 2013/590/EU: Decision of the European Parliament of 17 April 2013 on discharge in respect of the implementation of the budget of the European Network and Information Security Agency 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 the European Network and Information Security Agency for the financial year 2011

text:
               16.11.2013

               EN

               Official Journal of the European Union

               L 308/272

         DECISION OF THE EUROPEAN PARLIAMENT
   of 17 April 2013
   on discharge in respect of the implementation of the budget of the European Network and Information Security Agency for the financial year 2011
   (2013/590/EU)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the European Network and Information Security Agency for the financial year 2011,

               —

               having regard to the Court of Auditors’ report on the annual accounts of the European Network and Information Security Agency for the financial year 2011, together with the Agency’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 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 (4), and in particular Article 17 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 (A7-0100/2013),

               1.

               Grants the Executive Director of the European Network and Information Security Agency discharge in respect of the implementation of the Agency’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 Executive Director of the European Network and Information Security Agency, 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. 135.

      (2)  OJ L 248, 16.9.2002, p. 1.

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

      (4)  OJ L 77, 13.3.2004, 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 the European Network and Information Security Agency for the financial year 2011
      THE EUROPEAN PARLIAMENT,

                  —

                  having regard to the final annual accounts of the European Network and Information Security Agency for the financial year 2011,

                  —

                  having regard to the Court of Auditors’ report on the annual accounts of the European Network and Information Security Agency for the financial year 2011, together with the Agency’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 Regulation (EC) No 460/2004 of the European Parliament and of the Council of 10 March 2004 establishing a European Network and Information Security Agency (4), and in particular Article 17 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 (A7-0100/2013),

                  A.

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

                  B.

                  whereas on 10 May 2012, Parliament granted the Executive Director of the European Network and Information Security Agency (‘the Agency’) discharge for the implementation of the Agency’s budget for the financial year 2010 (6), and in its resolution accompanying the discharge, inter alia:

                              —

                              expressed its concern that the Court of Auditors reported appropriations carrying forward 19 % of the total budget of the Agency to the following year,

                              —

                              urged the Agency to:

                              —

                              put an exhaustive physical inventory list in place and ensure the correctness of the accounting records,

                              —

                              improve the transparency of estimates and clarify who has responsibility,

                              —

                              strengthen its procurement authorisation at a financing decision and work-programme level,

                              —

                              ensure that the disclosure of exceptions in its Annual Activity Report is made in a comprehensive manner,

                              —

                              ensure adequate follow up of potential irregularities,

                              —

                              develop and report on ex-post controls,

                  C.

                  whereas the overall budget of the Agency for the year 2011 was EUR 8 102 921, which is 0,003 % less than its budget for 2010 (EUR 8 133 188); whereas for 2011, the initial contribution of the Union to the budget of the Agency amounted to EUR 7 931 858 (7), compared to EUR 7 928 200 in 2010,

         Budgetary and financial management

                  1.

                  Recalls that the initial Union contribution was EUR 7 931 858 for 2011; notes that the budget implementation improved compared with the previous year;

                  2.

                  Acknowledges from the annual accounts that the initial 2011 budget of the Agency amounted to EUR 7 931 858; notes, however, that the Management Board amended the budget in order to reflect a contribution from European Free Trade Association countries of EUR 171 063;

                  3.

                  Establishes from the annual accounts that appropriations were committed at a rate of 100 %, compared to 99,95 % in 2010, while payments reached 85,82 % of the total appropriations managed, compared to 75,46 % in 2010;

         Carry-over appropriations

                  4.

                  Notes from the annual accounts that EUR 1 166 895 of the commitment appropriations contracted by the end of 2011 but not yet paid were carried forward to 2012; notes, furthermore, that the total of carried forward appropriations cancelled (i.e. carried forward from 2010 and not paid in 2011) in 2011 represents EUR 130 133;

                  5.

                  Is concerned that, once again, the Court of Auditors reported 33 % of carryovers from the Agency’s operational budget (Title III); expresses concern that this situation indicates delays in the implementation of the Agency’s activities that are financed by Title III and is at odds with the budgetary principle of annuality; once more, urges the Agency to inform the discharge authority of the actions it has taken to address this deficiency; notes, furthermore, that the situation has improved, as compared to the previous year (52 %);

                  6.

                  Recalls that the Court of Auditors reported 34 % of carryovers from the Agency’s administrative budget (Title II); notes that this situation is at odds with the budgetary principle of annuality; once more, urges the Agency to inform the discharge authority of the actions it has taken to address this deficiency;

         Procurement procedures

                  7.

                  Acknowledges from the Court of Auditors’ report that the Agency needs to improve the documentation of fixed assets as purchases of fixed assets are recorded at invoice and not at item level; urges the Agency to inform the discharge authority of the actions it has taken to address this deficiency;

         Recruitment procedures

                  8.

                  Notes that no adequate measures have been taken to address the lack of transparency of recruitment procedures reported by the Court of Auditors in 2010 and that the Court has once again reported that the Agency needs to improve the transparency of those procedures; calls on the Agency to inform the discharge authority of the actions it has taken to address this deficiency; 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;

                  9.

                  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 (8) on the performance, financial management and control of the agencies.

         (1)  OJ C 388, 15.12.2012, p. 135.

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

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

         (4)  OJ L 77, 13.3.2004, p. 1.

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

         (6)  OJ L 286, 17.10.2012, p. 221.

         (7)  Annual accounts for the financial year 2011, p. 20.

         (8)  Texts adopted, P7_TA(2013)0134 (see page 374 of this Official Journal).


title: 2012/572/EU: Decision of the European Parliament of 10 May 2012 on discharge in respect of the implementation of the budget of the European Centre for Disease Prevention and Control 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 for the European Centre for Disease Prevention and Control for the financial year 2010

text:
               17.10.2012

               EN

               Official Journal of the European Union

               L 286/184

         DECISION OF THE EUROPEAN PARLIAMENT
   of 10 May 2012
   on discharge in respect of the implementation of the budget of the European Centre for Disease Prevention and Control for the financial year 2010
   (2012/572/EU)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the European Centre for Disease Prevention and Control for the financial year 2010,

               —

               having regard to the Court of Auditors’ report on the annual accounts of the European Centre for Disease Prevention and Control for the financial year 2010, together with the Centre’s replies (1),

               —

               having regard to the Council’s recommendation of 21 February 2012 (06083/2012 – C7-0051/2012),

               —

               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 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 (3), and in particular Article 23 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 (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 and the opinion of the Committee on the Environment, Public Health and Food Safety (A7-0123/2012),

               1.

               Grants the Director of the European Centre for Disease Prevention and Control discharge in respect of the implementation of the Centre’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 Director of the European Centre for Disease Prevention and Control, 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 366, 15.12.2011, p. 122.

      (2)  OJ L 248, 16.9.2002, p. 1.

      (3)  OJ L 142, 30.4.2004, 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 for the European Centre for Disease Prevention and Control for the financial year 2010
      THE EUROPEAN PARLIAMENT,

                  —

                  having regard to the final annual accounts of the European Centre for Disease Prevention and Control for the financial year 2010,

                  —

                  having regard to the Court of Auditors’ report on the annual accounts of the European Centre for Disease Prevention and Control for the financial year 2010, together with the Centre’s replies (1),

                  —

                  having regard to the Council’s recommendation of 21 February 2012 (06083/2012 – C7-0051/2012),

                  —

                  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 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 (3), and in particular Article 23 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 (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 and the opinion of the Committee on the Environment, Public Health and Food Safety (A7-0123/2012),

                  A.

                  whereas the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts of the European Centre for Disease Prevention and Control (‘the Centre’) for the financial year 2010 are reliable and that the underlying transactions are legal and regular,

                  B.

                  whereas on 10 May 2011 Parliament granted the Director of the Centre discharge for implementation of its budget for the financial year 2009 (5), and in its resolution accompanying the discharge called on the Centre, inter alia:

                              —

                              to make, in a table to be annexed to the Court of Auditors’ report, a comparison of the operations that were carried out during the year for which discharge is to be granted and those carried out during the previous financial year;

                              —

                              to address the high level of carry-over which has a negative impact on the implementation of the budget and is at odds with the principle of annuality;

                              —

                              to fulfil its obligation to send to the discharge authority a report drawn up by its Director summarising the content of the Internal Audit Service (IAS) recommendations;

                  C.

                  whereas the overall budget of the Centre for the financial year 2010 was EUR 57 800 000 compared to EUR 49 200 000 in 2009, which represents an increase of 17,5 %; whereas the total contribution of the Union to the budget of the Centre for 2010 was EUR 56 225 000,

         Budget and Financial Management

                  1.

                  Recalls that the initial Union contribution to the Centre for 2010 amounted to EUR 53 078 000; notes however that EUR 145 000, coming from the recovery of surplus, was added to it which, as a result, makes a total Union contribution of EUR 53 223 000 for 2010;

                  2.

                  Underlines that according to the general budget of the European Union for the financial year 2010 the total contribution to the Centre amounts to EUR 56 225 000 and was comprised of:

                              —

                              a contribution of EUR 33 360 000 under Titles I and II, and

                              —

                              a contribution of EUR 22 895 000 under Title III, of which EUR 10 000 000 were paid;

                        notes, however, that the same document presents a total Union contribution of EUR 53 223 000 for 2010; acknowledges the Commission’s statement that the Union’s contribution to the Centre for 2010 was EUR 56 225 000 and that the figure of EUR 53 223 000 is the result of inconsistencies in the text accompanying the budget figures; is of the opinion that this reflects the necessity for the Commission to provide annually the discharge authority with consolidated information on the total annual funding per Agency made from the general budget of the European Union;

                  3.

                  Takes note from the Centre that a second grant agreement was reached with the Directorate-General for Enlargement for an initial duration of two years and that a subsequent budget increase of EUR 400 000 for the period 2009–2010 was implemented in 2010; notes that in 2011 the Centre was due to present a request to extend the duration of the grant;

                  4.

                  Acknowledges from the final annual accounts of the Centre for the financial year 2010 that its budget execution rate reached 95 % in terms of commitment appropriations; is however concerned that the budget execution rate in terms of payments only reached 68 % of its total budget; believes nevertheless that this is already an improvement compared to 59 % in 2009 but considers that further efforts need to be made by the Centre in this respect;

                  5.

                  Underlines that the implementation of payment credits improved to 92,7 % which represents an amount of unused credits of EUR 3 800 000; notes that this under-execution is related to the fact that the Centre has limited its request of payment credits in order to reduce the amount of cash in its bank account at year-end, as requested by the Court of Auditors and the Commission;

                  6.

                  Notes from the Centre’s 2010 Annual Activity Report (AAR) that the Director, as Authorising Officer, delegated financial responsibility to the five Heads of Unit, and for a period of time, to the Coordinator of the Director’s Office; notes, however, that all contracts over EUR 250 000 need to be signed by the Director;

         Carry-over appropriations

                  7.

                  Acknowledges from the Court of Auditors that in 2010, an amount of EUR 15 600 000, equivalent to 27 % of the total budget including 50 % of Title III — Operational expenditure — was carried forward to 2011; urges once more the Centre to promptly redress the deficiencies found by the Court of Auditors on carry-overs; underlines that a high level of carry-overs has a negative impact on the implementation of the budget;

                  8.

                  Is concerned that this high level of carry-forward matched by a low level of accrued expenditure is excessive and is at odds with the principle of annuality;

         Accounting system

                  9.

                  Notes from its Report on Budget and Financial Management (RBFM) that 2010 was the first full year that the Centre implemented its budget for the entire year through ABAC WF (the EC integrated budgetary and accounting system);

                  10.

                  Acknowledges from its AAR that the Centre performed a review of the internal procedures for payments and commitments;

         Procurement

                  11.

                  Observes from its AAR that the procurement office dealt with 50 open procedures and 18 negotiated procedures as well as eight calls for proposals; calls on the Centre to provide the discharge authority with the results of each of the procurement procedures;

                  12.

                  Notes that after five years of negotiations, a Seat Agreement has been signed between the Centre and the Ministry for Elderly Care and Public Health of Sweden;

         Human Resources

                  13.

                  Acknowledges that the former Director left the Centre in February 2010 to take up a position at the World Health Organisation Regional Office for Europe;

                  14.

                  Urges the Centre to put in place sufficient measures to guarantee the transparency of its recruitment procedures; is in particular concerned about the Court of Auditors’ findings: neither the thresholds that candidates had to meet in order to be invited to the interview, nor those necessary to be put on the reserve list were fixed in advance; notes that this could cover up a situation of nepotism or conflict of interests;

                  15.

                  Notes from its RBFM that the total number of temporary agents working at the Centre as of 31 December 2010 was 175, out of 200 posts provided for in the Establishment Table 2010;

                  16.

                  Ascertains also from the RBFM that the turnover rate for temporary agents and contract agents was 7 % in 2010;

                  17.

                  Considers the Centre as an important Union body to strengthen and develop European disease surveillance, to assess and communicate current and emerging threats to human health posed by infectious diseases and to pool Europe’s health knowledge;

         Performance

                  18.

                  Acknowledges that the Centre is now working with its partners to implement changes on the basis of lessons learned from the 2009 H1N1 pandemic, in order to further improve the performance of the Centre for the future; points nevertheless to the important contributions made by the Centre to the measures on fighting the H1N1 pandemic, by issuing preliminary guidelines on the ‘Use of specific pandemic influenza vaccines’ in 2009;

         Internal audit

                  19.

                  Observes from the RBFM that a review of the implementation of the Internal Control System was carried out; is concerned in particular that two of the standards have still not been implemented, notably business continuity and evaluation of activities, and four others have only been partly implemented; urges therefore the Centre to promptly take action in this respect and inform the discharge authority of the stage of implementation of these standards;

                  20.

                  Ascertains from the RBFM that the planned audit of the Internal Audit service (IAS) on ‘Processes supporting the establishment of the Annual Work Programme, focusing on the Management Information System’ was postponed to 2011; calls therefore on the Centre to inform the discharge authority on the IAS finding;

                  21.

                  Acknowledges also from the Centre that at the end of 2010 the IAS audit reported no critical findings; however six important findings were still open; is informed by the Centre that four of these recommendations concern health communication, the performance indicators, the checklist used by the financial actors and the estimation of costs of the Centre’s meetings; urges the centre to inform the discharge authority about the other two recommendations that still need to be implemented by the Centre;

                  22.

                  Draws attention to its recommendations from previous discharge reports, as set out in the Annex to this resolution;

                  23.

                  Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 10 May 2012 (6) on the performance, financial management and control of the agencies.

         (1)  OJ C 366, 15.12.2011, p. 122.

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

         (3)  OJ L 142, 30.4.2004, p. 1.

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

         (5)  OJ L 250, 27.9.2011, p. 145.

         (6)  Texts adopted, P7_TA(2012)0164 (see page 388 of this Official Journal).

      ANNEX

         EUROPEAN PARLIAMENT RECOMMENDATIONS OVER PAST YEARS

                  European Centre for Disease Prevention and Control

                  2006

                  2007

                  2008

                  2009

                  Performance/procurement

                              —

                              The rules on procurement are not strictly enforced: lack of clear selection criteria; incorrect choice of procedure; non-respect of the procedure described in the tender notice; insufficient documentation of the procedure

                  n.a.

                              —

                              Calls on the Centre to set out a comparison of operations carried out during the year for which discharge is to be granted and in the previous financial year, so as to enable the discharge authority to assess its performance more effectively from one year to the next one

                              —

                              No Seat Agreement between the Centre and the Swedish Government as there were still many outstanding issues that needed further negotiation

                              —

                              Calls on the Centre to make a comparison of the operations that were carried out during the year for which discharge is to be granted and during the previous financial year

                  Carry-over of appropriations

                              —

                              The annuality principle is not strictly observed: Nearly 45 % of the commitments entered into during the year were carried over. Moreover, during the second half of the 2006, numerous transfers were made→ imprecise estimates of staffing needs

                              —

                              The annuality principle is not strictly observed: weaknesses in the programming, monitoring and subsequent implementation of the Centre’s budget

                              —

                              When budget amendments were decided, no evaluation was made of their impact on the work programme and the achievements of the objectives

                              —

                              The annuality principle is not strictly observed: weaknesses in the programming and subsequent implementation of the Centre’s budget

                              —

                              Calls on the Commission to examine ways of ensuring that the principle of needs-based cash management is implemented →The Centre maintains enormously high cash reserves over long period (31 December 2008: EUR 16 705 091)

                              —

                              Calls on the Centre to inform the discharge authority of the measures taken to redress the deficiency. High level of carry-overs which has an negative impact on the implementation of the budget and is at odds with the principle of annuality

                  Human resources

                  n.a.

                  n.a.

                              —

                              Weaknesses in the planning of recruitment procedures

                  n.a

                  Internal audit

                              —

                              Legal commitments were entered into the absence of prior budgetary commitments, in breach of the financial regulation

                              —

                              The Centre did not comply with the Financial Regulation and the principle of economy: in 2007 the Centre paid EUR 500 000 for renovating its main building, as consequence of an agreement signed by the Centre and the building owner. Such an agreement did not specify the nature of the works to be done as well as deadlines and payment conditions

                              —

                              The Centre has not comprehensively fulfilled its obligation to send to the authority responsible for discharge a report drawn up by its Director summarising the number of internal audits conducted by the internal auditor

                              —

                              The Centre has not comprehensively fulfilled its obligation to send to the discharge authority a report drawn up by its Director summarising the content of the IAS recommendation


title: 2012/193/EU: Council Decision of 13 March 2012 on the conclusion, on behalf of the Union, of the Arrangement between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation on the participation by those States in the work of the committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis#Arrangement between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation on the participation by those States in the work of the committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis#Joint Declaration by the Contracting Parties on the specific association with the implementation, application and development of the Schengen acquis

text:
               13.4.2012

               EN

               Official Journal of the European Union

               L 103/3

         COUNCIL DECISION
   of 13 March 2012
   on the conclusion, on behalf of the Union, of the Arrangement between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation on the participation by those States in the work of the committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis

   (2012/193/EU)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 74, 77 and 79 in conjunction with Article 218(6)(a) thereof,
   Having regard to the proposal from the European Commission,
   Having regard to the consent of the European Parliament,
   Whereas:

               (1)

               Following the authorisation given to the Commission on 15 May 2006, negotiations with the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation regarding the participation by those States in the work of the committees which assist the Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis have been concluded.

               (2)

               In accordance with Council Decision 2012/192/EU (1), and subject to its conclusion at a later date, the Arrangement between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation on the participation by those States in the work of the committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis (‘the Arrangement’) has been signed on behalf of the European Union on 22 September 2011.

               (3)

               The Arrangement should be concluded.

               (4)

               This Decision does not prejudice the position of the United Kingdom, under the Protocol on the Schengen acquis integrated into the framework of the European Union annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengen acquis
                   (2).

               (5)

               This Decision does not prejudice the position of Ireland, under the Protocol on the Schengen acquis integrated into the framework of the European Union annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and Council Decision 2002/192/EC of 28 February 2002 concerning Ireland’s request to take part in some of the provisions of the Schengen acquis
                   (3).

               (6)

               This Decision shall not prejudice the position of Denmark, under the Protocol on the position of Denmark annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union,

         HAS ADOPTED THIS DECISION:
   Article 1
   The Arrangement between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation on the participation by those States in the work of the committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis (‘the Arrangement’) and the Joint Declaration attached thereto are hereby approved on behalf of the Union.
   The text of the Arrangement is attached to this Decision.
   Article 2
   The President of the Council is hereby authorised to designate the person(s) empowered to deposit on behalf of the Union the instrument of approval provided for in Article 7(4) of the Arrangement in order to express the consent of the Union to be bound.
   Article 3
   This Decision shall enter into force on the day of its publication in the Official Journal of the European Union.

      Done at Brussels, 13 March 2012.

            For the Council

            The President

         M. VESTAGER

      (1)  See page 1 of this Official Journal.

      (2)  OJ L 131, 1.6.2000, p. 43.

      (3)  OJ L 64, 7.3.2002, p. 20.

      ARRANGEMENT
      between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation on the participation by those States in the work of the committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis

      THE EUROPEAN UNION,
      and
      THE REPUBLIC OF ICELAND,
      hereinafter referred to as ‘Iceland’,
      THE PRINCIPALITY OF LIECHTENSTEIN,
      hereinafter referred to as ‘Liechtenstein’,
      THE KINGDOM OF NORWAY,
      hereinafter referred to as ‘Norway’ and
      THE SWISS CONFEDERATION,
      hereinafter referred to as ‘Switzerland’,
      Together hereinafter referred to as the ‘Associated States’,
      HAVING REGARD to the Agreement concluded on 18 May 1999 by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those States with the implementation, application and development of the Schengen acquis, hereinafter referred to as the ‘Association Agreement with Iceland and Norway’,
      HAVING REGARD to the Agreement signed on 26 October 2004 between the European Union, the European Community and the Swiss Confederation on the Swiss Confederation’s association with the implementation, application and development of the Schengen acquis, hereinafter referred to as the ‘Association Agreement with Switzerland’,
      HAVING REGARD to the Protocol signed on 28 February 2008 between the European Union, the European Community, the Swiss Confederation and the Principality of Liechtenstein on the accession of the Principality of Liechtenstein to the Agreement between the European Union, the European Community and the Swiss Confederation on the Swiss Confederation’s association with the implementation, application and development of the Schengen acquis, hereinafter referred to as the ‘Association Protocol with Liechtenstein’,
      HAVING REGARD to the Agreement in the form of an Exchange of Letters concluded on 18 May 1999 between the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the committees which assist the European Commission in the exercise of its executive powers,
      HAVING REGARD to the Agreement in the form of an Exchange of Letters signed on 26 October 2004 between the Council of the European Union and the Swiss Confederation on the committees which assist the European Commission in the exercise of its executive powers,
      HAVING REGARD to the Declaration to the Association Protocol with Liechtenstein signed on 28 February 2008 on the participation in the committees which assist the European Commission in the exercise of its executive powers,
      CONSIDERING that new acts or measures of the Schengen acquis adopted by the European Commission, hereinafter referred to as the ‘Commission’, in the exercise of its executive powers, to which the procedures set out in this Arrangement have been applied, shall be applied simultaneously for the European Union and its Member States concerned and for the Associated States,
      CONSIDERING the need to ensure the application and uniform implementation of the new acts or measures of the Schengen acquis which requires participation of the Associated States in the work of the committees which assist the Commission in the exercise of its executive powers where the decisions on the acts or measures constituting a development of the Schengen acquis are taken,
      WHEREAS the Association Agreements do not address the detailed rules of the participation of the Associated States in the work of the committees which assist the Commission in the exercise of its executive powers where the decisions on the acts or measures constituting a development of the Schengen acquis are taken,
      WHEREAS the participation of the Republic of Iceland, the Kingdom of Norway and the Principality of Liechtenstein in the Committee which assists the Commission in the exercise of its executive powers established by Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (1) is currently laid down in the Agreement on the European Economic Area, while the participation of the Swiss Confederation in this Committee is laid down in the Exchange of Letters annexed to the Association Agreement with Switzerland,
      HAVE AGREED AS FOLLOWS:
      Article 1
      This Arrangement applies to the acts or measures amending or building upon the Schengen acquis adopted by the Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis.
      Article 2
      1.   The Associated States shall be associated as observers with the work of the committees which assist the Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis, hereinafter referred to as the ‘Schengen Comitology committees’, referred to in the Annex to this Arrangement.
      2.   When a new act amending or building upon the Schengen acquis establishes a new committee which assists the Commission in the exercise of its executive powers, the Associated States shall be associated with the work of this committee as from the entry into force of the act establishing the committee.
      3.   The list of the Schengen Comitology committees shall be regularly updated by the Commission and shall be published in the Official Journal of the European Union.
      Article 3
      1.   The representatives of the Associated States shall be associated with the work of the Schengen Comitology committees as outlined in this Article.
      2.   In the Schengen Comitology committees, the Associated States shall have the opportunity:

                  —

                  to explain the problems they encounter in respect of a particular act or measure regarding the implementation, application or development of the Schengen acquis or respond to the problems encountered by other delegations;

                  —

                  to express themselves on any questions concerning the drawing up and the development of provisions of concern to them or implementation thereof.

            3.   The Associated States shall have the right to make suggestions in the Schengen Comitology committees. After discussion, the Commission may consider such suggestions with a view to making a proposal or taking an initiative.
      4.   The Associated States shall not participate in the voting of the Schengen Comitology committees and shall withdraw when the Committee moves to a vote.
      5.   When the meetings of the Schengen Comitology committees are convened, the Associated States shall receive the agenda, the draft measures on which they are asked to give an opinion and any other relevant working documents at the same time as the Member States of the EU.
      6.   The principles and conditions concerning public access to the documents of the Schengen Comitology committees shall be the same as those applying to Commission documents (2).
      7.   For the purpose of the application of this Arrangement and when setting up the procedural aspects of the Schengen Comitology committees, the reference shall be made to this Article.
      Article 4
      When drafting proposals amending or building upon the provisions of the Schengen acquis the Commission shall informally seek advice from experts of the Associated States in the same way as it seeks advice from experts of the Member States of the European Union, hereinafter referred to as the ‘Member States’, for drawing up its proposals.
      Article 5
      1.   The adoption of new acts or measures constituting a development of the Schengen acquis shall be reserved to the competent institutions of the European Union (3).
      Subject to paragraph 3,

                  —

                  such acts or measures shall enter into force simultaneously for the European Union and its Member States concerned and for the Associated States, unless those acts or measures explicitly state otherwise,

                  —

                  the acceptance by each Associated State of such acts or measures creates rights and obligations between that Associated State, of the one part, the European Union and those of its Member States bound by those acts and measures, of the other part.

            2.   The adoption of the acts or measures referred to in paragraph 1 to which the procedures set out in this Arrangement have been applied shall be communicated to the Associated States.
      The adoption of acts or measures referred to in paragraph 1 shall be communicated to the Associated States by the Secretariat-General of the Commission, with reference to this Article, if the adoption of these acts or measures is notified to the Member States.
      If the adoption of acts or measures referred to in paragraph 1 is not notified to the Member States by the Secretariat-General of the Commission, the adoption of these acts or measures shall be communicated to the Associated States by the Directorate-General of the Commission responsible for the adoption of acts or measures concerned, referring to this Article.
      3.   Each Associated State shall decide independently whether to accept the content of the acts or measures referred to in paragraph 1 and whether to implement them into its internal legal order. These decisions shall be notified to the Commission within 30 days of the communication by the Commission of the acts or measures concerned.
      For the acceptance by the Associated States of the acts and measures referred to in paragraph 1 and the consequences for not accepting them, the following provisions shall apply:

                  —

                  Iceland and Norway — Article 8 of the Association Agreement with Iceland and Norway;

                  —

                  Switzerland — Article 7 of the Association Agreement with Switzerland;

                  —

                  Liechtenstein — Article 5 of the Association Protocol with Liechtenstein.

            Article 6
      1.   As regards administrative costs associated with the implementation of this Arrangement, the Associated States shall make an annual contribution to the general budget of the European Union in accordance with the percentage of the gross domestic product of their countries in relation to the gross domestic product of all participating States of an amount of EUR 500 000, subject to an annual adjustment to reflect the rate of inflation in the European Union.
      The amount of EUR 500 000 shall be adjusted by Exchange of Letters if the evolution of the number of the Schengen Comitology committees to which the Associated States participate or the frequency of meetings so require.
      2.   The travelling costs of the representatives who participate in the meetings of the Schengen Comitology committees shall not be reimbursed.
      Article 7
      1.   The Secretary-General of the Council of the European Union shall act as depositary of this Arrangement.
      2.   The European Union and the Associated States shall approve this Arrangement in accordance with their own procedures.
      3.   The entry into force of this Arrangement shall require approval by the European Union and by at least one Associated State.
      4.   This Arrangement shall enter into force between the European Union and the Associated State concerned on the first day of the second month following the deposit of the respective instrument of approval or ratification with the depositary.
      5.   As regards Liechtenstein, this Arrangement enters info force only once the Association Protocol with Liechtenstein has entered into force.
      Article 8
      1.   As regards Norway and Iceland, this Arrangement shall be terminated when the respective Association Agreement with Iceland or Norway is terminated.
      2.   As regards Switzerland, this Arrangement shall be terminated when the Association Agreement with Switzerland is terminated.
      3.   As regards Liechtenstein, this Arrangement shall be terminated when the Association Protocol with Liechtenstein is terminated.
      4.   The depositary shall be notified of termination.
      Article 9
      This Arrangement and the Joint Declaration shall be drawn up in one single original in the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, Swedish, Icelandic and Norwegian languages, each text being equally authentic.

         Съставено в Брюксел на двадесет и втори септември две хиляди и единадесета година.
         Hecho en Bruselas, el veintidós de septiembre de dos mil once.
         V Bruselu dne dvacátého druhého září dva tisíce jedenáct.
         Udfærdiget i Bruxelles den toogtyvende september to tusind og elleve.
         Geschehen zu Brüssel am zweiundzwanzigsten September zweitausendelf.
         Kahe tuhande üheteistkümnenda aasta septembrikuu kahekümne teisel päeval Brüsselis.
         Έγινε στις Βρυξέλλες, στις είκοσι δύο Σεπτεμβρίου δύο χιλιάδες έντεκα.
         Done at Brussels on the twenty-second day of September in the year two thousand and eleven.
         Fait à Bruxelles, le vingt-deux septembre deux mille onze.
         Fatto a Bruxelles, addì ventidue settembre duemilaundici.
         Briselē, divi tūkstoši vienpadsmitā gada divdesmit otrajā septembrī.
         Priimta du tūkstančiai vienuoliktų metų rugsėjo dvidešimt antrą dieną Briuselyje.
         Kelt Brüsszelben, a kétezer-tizenegyedik év szeptember huszonkettedik napján.
         Magħmul fi Brussell, fit-tnejn u għoxrin jum ta' Settembru tas-sena elfejn u ħdax.
         Gedaan te Brussel, de tweeëntwintigste september tweeduizend elf.
         Sporządzono w Brukseli dnia dwudziestego drugiego września roku dwa tysiące jedenastego.
         Feito em Bruxelas, em vinte e dois de setembro de dois mil e onze.
         Întocmit la Bruxelles la douăzeci și doi septembrie două mii unsprezece.
         V Bruseli dňa dvadsiateho druhého septembra dvetisícjedenásť.
         V Bruslju, dne dvaindvajsetega septembra leta dva tisoč enajst.
         Tehty Brysselissä kahdentenakymmenentenätoisena päivänä syyskuuta vuonna kaksituhattayksitoista.
         Som skedde i Bryssel den tjugoandra september tjugohundraelva.
         Gjört í Brussel þann tuttugasta og annan september árið tvö þúsund og ellefu.
         Utferdiget i Brussel den tjueandre september to tusen og elleve.

            За Европейския съюз
            Por la Unión Europea
            Za Evropskou unii
            For Den Europæiske Union
            Für die Europäische Union
            Euroopa Liidu nimel
            Για την Ευρωπαϊκή Ένωση
            For the European Union
            Pour l'Union européenne
            Per l'Unione europea
            Eiropas Savienības vārdā –
            Europos Sąjungos vardu
            Az Európai Unió részéről
            Għall-Unjoni Ewropea
            Voor de Europese Unie
            W imieniu Unii Europejskiej
            Pela União Europeia
            Pentru Uniunea Europeană
            Za Európsku úniu
            Za Evropsko unijo
            Euroopan unionin puolesta
            För Europeiska unionen

            Fyrir hönd lýðveldisins Íslands

            Für das Fürstentum Liechtenstein

            For Kongeriket Norge

            Für die Schweizerische Eidgenossenschaft
            Pour la Confédération suisse
            Per la Confederazione svizzera

         (1)  OJ L 281, 23.11.1995, p. 31.

         (2)  Regulation (EC) No 1049/2001 of the European Parliament and of the Council of 30 May 2001 regarding public access to European Parliament, Council and Commission documents (OJ L 145, 31.5.2001, p. 43).

         (3)  At the time of the signature of this Arrangement these acts or measures are adopted by the Commission in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13) or are adopted in accordance with Article 5a of Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (OJ L 184, 17.7.1999, p. 23) as last amended by Council Decision 2006/512/EC of 17 July 2006 (OJ L 200, 22.7.2006, p. 11).

         ANNEX
         List of the existing committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis:

                     —

                     The committee established by Council Regulation (EC) No 1683/95 of 29 May 1995 laying down a uniform format for visas (1);

                     —

                     The committee established by Regulation (EC) No 1987/2006 of the European Parliament and of the Council of 20 December 2006 on the establishment, operation and use of the second generation Schengen Information System (SIS II) (2) and by Council Decision 2007/533/JHA of 12 June 2007 on the establishment, operation and use of the second generation Schengen Information System (SIS II) (3); this committee also assists the European Commission in the application of the following legal instruments:

                                 —

                                 Regulation (EC) No 767/2008 of the European Parliament and of the Council of 9 July 2008 concerning the Visa Information System (VIS) and the exchange of data between Member States on short-stay visas (VIS Regulation) (4);

                                 —

                                 Council Regulation (EC) No 1104/2008 of 24 October 2008 on migration from the Schengen Information System (SIS 1+) to the second generation Schengen Information System (SIS II) (5);

                                 —

                                 Council Decision 2008/839/JHA of 24 October 2008 on migration from the Schengen Information System (SIS 1+) to the second generation Schengen Information System (SIS II) (6);

                     —

                     The committee established by Council Decision 2004/201/JHA of 19 February 2004 on procedures for amending the Sirene Manual (7) and Council Regulation (EC) No 378/2004 of 19 February 2004 on procedures for amending the Sirene Manual (8) — to assist the European Commission in amending the Sirene manual;

                     —

                     The committee established by Council Decision 2005/267/EC of 16 March 2005 establishing a secure web-based Information and Coordination Network for Member States’ Migration Management Services (9);

                     —

                     The committee established by Regulation (EC) No 562/2006 of the European Parliament and of the Council of 15 March 2006 establishing a Community Code on the rules governing the movement of persons across borders (Schengen Borders Code) (10) — to assist the European Commission in the field of external borders;

                     —

                     The committee ‘Solidarity and Management of Migration Flows’ established by Decision No 574/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the External Borders Fund for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ (11);

                     —

                     The committee established by Regulation (EC) No 810/2009 of the European Parliament and of the Council of 13 July 2009 establishing a Community Code on Visas (Visa Code) (12) — the ‘Visa Committee’.

            (1)  OJ L 164, 14.7.1995, p. 1.

            (2)  OJ L 381, 28.12.2006, p. 4.

            (3)  OJ L 205, 7.8.2007, p. 63.

            (4)  OJ L 218, 13.8.2008, p. 60.

            (5)  OJ L 299, 8.11.2008, p. 1.

            (6)  OJ L 299, 8.11.2008, p. 43.

            (7)  OJ L 64, 2.3.2004, p. 45.

            (8)  OJ L 64, 2.3.2004, p. 5.

            (9)  OJ L 83, 1.4.2005, p. 48.

            (10)  OJ L 105, 13.4.2006, p. 1.

            (11)  OJ L 144, 6.6.2007, p. 22.

            (12)  OJ L 243, 15.9.2009, p. 1.

      JOINT DECLARATION BY THE CONTRACTING PARTIES ON THE SPECIFIC ASSOCIATION WITH THE IMPLEMENTATION, APPLICATION AND DEVELOPMENT OF THE SCHENGEN ACQUIS
      The Contracting Parties jointly declare that the specific association of the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation with the implementation, application and development of the Schengen acquis shall not be regarded as a legal or political precedent for any other field of cooperation between the European Union and those States.


title: 2012/555/EU: Decision of the European Parliament of 10 May 2012 on discharge in respect of the implementation of the European Union general budget for the financial year 2010, Section V — Court of Auditors#Resolution of the European Parliament of 10 May 2012 with observations forming an integral part of the decision on discharge in respect of the implementation of the European Union general budget for the financial year 2010, Section V — Court of Auditors

text:
               17.10.2012

               EN

               Official Journal of the European Union

               L 286/104

         DECISION OF THE EUROPEAN PARLIAMENT
   of 10 May 2012
   on discharge in respect of the implementation of the European Union general budget for the financial year 2010, Section V — Court of Auditors
   (2012/555/EU)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the general budget of the European Union for the financial year 2010 (1),

               —

               having regard to the annual accounts of the European Union for the financial year 2010 (COM(2011) 473 – C7-0260/2011) (2),

               —

               having regard to the Court of Auditors’ annual report to the discharge authority on the internal audits carried out in 2010,

               —

               having regard to the Court of Auditors’ annual report on the implementation of the budget concerning the financial year 2010, together with the institutions’ replies (3),

               —

               having regard to the statement of assurance (4) as to the reliability of the accounts and the legality and regularity of the underlying transactions, provided by the Court of Auditors for the financial year 2010 pursuant to Article 287 of the Treaty on the Functioning of the European Union (TFEU),

               —

               having regard to Article 314(10) and Articles 317, 318 and 319 of the TFEU,

               —

               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 (5), and in particular Articles 50, 86, 145, 146 and 147 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 (A7-0091/2012),

               1.

               Grants discharge to the Secretary-General of the Court of Auditors for the implementation of the Court of Auditors’ 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 forming an integral part thereof to the Council, the Commission, the Court of Justice of the European Union, the Court of Auditors, the European Ombudsman and the European Data Protection Supervisor, 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 L 64, 12.3.2010.

      (2)  OJ C 332, 14.11.2011, p. 1.

      (3)  OJ C 326, 10.11.2011, p. 1.

      (4)  OJ C 332, 14.11.2011, p. 134.

      (5)  OJ L 248, 16.9.2002, p. 1.

      RESOLUTION OF THE EUROPEAN PARLIAMENT
      of 10 May 2012
      with observations forming an integral part of the decision on discharge in respect of the implementation of the European Union general budget for the financial year 2010, Section V — Court of Auditors
      THE EUROPEAN PARLIAMENT,

                  —

                  having regard to the general budget of the European Union for the financial year 2010 (1),

                  —

                  having regard to the annual accounts of the European Union for the financial year 2010 (COM(2011) 473 – C7-0260/2011) (2),

                  —

                  having regard to the Court of Auditors’ annual report to the discharge authority on the internal audits carried out in 2010,

                  —

                  having regard to the Court of Auditors’ annual report on the implementation of the budget concerning the financial year 2010, together with the institutions’ replies (3),

                  —

                  having regard to the statement of assurance (4) as to the reliability of the accounts and the legality and regularity of the underlying transactions, provided by the Court of Auditors for the financial year 2010 pursuant to Article 287 of the Treaty on the Functioning of the European Union (TFEU),

                  —

                  having regard to Article 314(10) and Articles 317, 318 and 319 of the TFEU,

                  —

                  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 (5), and in particular Articles 50, 86, 145, 146 and 147 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 (A7-0091/2012),

                  1.

                  Emphasises that the audit of the Court of Auditors’ financial statements for 2010 was carried out by an external auditor; notes that, in her report, the independent auditor reached the following conclusion: ‘In our opinion, the financial statements give a true and fair view of the financial position of the European Court of Auditors as of December 31, 2010, and of its cash flows for the year then ended in accordance with Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002, the Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of the said Council Regulation, and the Accounting Rules of the European Union.’ (6);

                  2.

                  Notes, however, that the audit carried out was of a ‘traditional’ nature, examining ‘(…) whether financial operations have been properly recorded and disclosed, legally and regularly executed and managed so as to ensure economy, efficiency and effectiveness’ (Independent Auditor’s report, point 1, third indent); would like future audits to consider performance indicators and objectives;

                  3.

                  Calls for improvements to be made to the summary of the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations; calls also for that summary to be more informative and relevant;

                  4.

                  Notes that in 2010 the Court of Auditors’ commitment appropriations amounted to a total of EUR 148 600 000 (EUR 188 000 000 in 2009), and that the implementation rate for those appropriations was 93 % (92,1 % in 2009); emphasises that the Court of Auditors’ budget is purely administrative in nature, with 80 % of it being spent on persons working within the institution and 20 % on buildings, furniture, equipment and miscellaneous operating expenditure;

                  5.

                  Notes that the implementation rate for Title 1 (Persons working within the institution) increased from 87,6 % in 2009 to 92,3 % in 2011, and that 98 % of the appropriations under Title 2 (Buildings, furniture, equipment and miscellaneous operating expenditure) were used in 2010;

                  6.

                  Welcomes the fact that, following a reorganisation, the Court of Auditors has reduced the annual cost of security services by EUR 500 000, while making for more effective delivery of service and better risk control;

                  7.

                  Asks the European Anti-Fraud Office (OLAF) to speed up the investigation related to allegations of irregularities reported by the Court of Auditors to OLAF in 2010;

                  8.

                  Welcomes the fact that the Court of Auditors has already revised the Code of Conduct for its Members and that the Code now provides for declarations of Members’ financial interests to be published on the internet;

                  9.

                  Notes that in 2010 the Court of Auditors published two annual reports, 40 special annual reports (2009: 37), 14 special reports (2009: 18) and six opinions (2009: 1); strongly suggests that the Court of Auditors evaluates the effects and the implementation of its conclusions contained in the special reports within a reasonable period of time, informing the Committee on Budgetary Control of its findings;

                  10.

                  Considers that preventing and identifying conflicts of interest is of high relevance for the efficient and correct use of resources as well as for public confidence in the Union institutions; awaits the Court of Auditors’ Special Report on conflicts of interest management in the European Aviation Safety Agency, the European Chemicals Agency, the European Food Safety Authority and the European Medicines Agency, as planned, by the end of June 2012;

                  11.

                  Welcomes the professional and courteous cooperation between the Court of Auditors and the Committee on Budgetary Control; welcomes, in this connection, the steps taken by the Court of Auditors to improve its role in line with Parliament’s request, with a view to having a broader and deeper impact so that its opinions and reports are more effective and useful and its systems and procedures more reliable, thereby strengthening the synergies between the two institutions;

                  12.

                  Commends the good cooperation between the Court of Auditors and the Committee on Budgetary Control regarding the 2010 discharge for the Joint Undertakings; invites the Court of Auditors to provide the discharge authority with a special report on the effectiveness of the Joint Undertakings’ establishment and on their added value for the efficient execution of Union research, technological development and demonstration programmes;

                  13.

                  Recalls that the Court of Auditors adopted an audit strategy for the 2009-2012 period, setting the following objectives: 1) maximising the overall impact of audits, and 2) increasing efficiency by making the best use of resources; is pleased to note that the Court of Auditors achieved the following priorities in 2010 (7):

                              —

                              the target of delivering 12 to 15 performance audit reports per year was met,

                              —

                              new products were developed – a paper on risks and challenges for the new Commission (Opinion No 1/2010) and a new system to report, from 2012 onwards, on the follow-up given to the Court’s recommendations,

                              —

                              the Court’s internal rules were revised in order to streamline decision-making by introducing chambers and to strengthen governance,

                              —

                              a full set of performance indicators was produced,

                              —

                              the approach used for the annual audit of the implementation of the EU budget (statement of assurance) was improved in accordance with the recommendations of an internal ‘think-tank’ supported by external experts,

                              —

                              a number of posts were re-allocated from support services to audit;

                  14.

                  Welcomes the fact that the number of posts dedicated to audit tasks increased by 6 % (8);

                  15.

                  Notes that in 2010 the Court of Auditors had 889 officials, 48 contract agents and 17 seconded national experts; 557 officials were in audit chambers, including 123 in the Members’ private offices; would like the annual activity report, in future, to include a comprehensive table of all the human resources at the Court’s disposal, broken down by category, grade, gender, participation in professional training and nationality;

                  16.

                  Considers that for additional optimisation of the Court of Auditors’ activity, an even more substantial number of the Court’s officials should be specialised in, and performing exclusively audit tasks; expects to see an increase of this proportion in the future;

                  17.

                  Also notes that the Court of Auditors undertook a total of 376 audit missions – 351 to Member States and 25 elsewhere (France: 52, Germany: 38, United Kingdom: 32, Italy: 30; Spain: 26, Netherlands: 23, Sweden: 15, Portugal: 14, Greece: 13, Denmark: 12; Luxembourg: 11, Hungary: 10, Poland: 10);

                  18.

                  Requests the Court of Auditors to incorporate into its future work programmes a systematic follow-up of specific past audits, following a sufficient time lapse, to assess progress;

                  19.

                  Is pleased that the Court of Auditors uses key performance indicators to measure the efficient and effective use of resources; takes note of the ongoing progress made; would, however, like the Court of Auditors further to step up the presentation of preliminary findings issued on time (enabling it to confirm with the auditee the factual accuracy of its main findings) (9);

                  20.

                  Notes that the draft future Financial Regulation provides that, after consulting the Court of Auditors, agencies can appoint an independent external auditor to check whether their budget implementation complies with the provisions of the Financial Regulation; notes that the Court of Auditors would then take the external auditor’s report into account in drawing up its opinion; notes that in 2011 the Court of Auditors launched a pilot project with Eurofound (the European Foundation for the Improvement of Living and Working Conditions);

                  21.

                  Follows with interest the pilot project and its outcome; acknowledges the benefits this new procedure could generate in streamlining the workload of the Court of Auditors; considers, none the less, that the outcome should be mainly evaluated via quality versus time and cost indicators;

                  22.

                  Encourages the Court of Auditors to perform an in-depth assessment of supervisory and control systems in the Council before the end of 2012, as mentioned in Parliament’s resolution on discharge for 2009 (10) (paragraph 8);

                  23.

                  Awaits with interest the ‘follow-up peer review’ that the Court of Auditors intends to launch in 2012; confirms its intention to produce an own-initiative report on improvements that could be suggested to the Court of Auditors; would like to be informed about the implementation of the conclusions of the last peer review;

                  24.

                  Also confirms its intention to propose a revision of the rules on appointing candidates to the Court of Auditors, with a view to improving the requirements so that the Court is better equipped to deal with current and future challenges.

         (1)  OJ L 64, 12.3.2010.

         (2)  OJ C 332, 14.11.2011, p. 1.

         (3)  OJ C 326, 10.11.2011, p. 1.

         (4)  OJ C 332, 14.11.2011, p. 134.

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

         (6)  OJ C 267, 9.9.2011, p. 3.

         (7)  Annual Activity Report 2010, p. 26.

         (8)  Annual Activity Report 2010, p. 34.

         (9)  Annual Activity Report 2010, p. 30.

         (10)  OJ L 250, 27.9.2011, p. 94.