title: 2012/578/EU: Decision of the European Parliament of 10 May 2012 on discharge in respect of the implementation of the budget of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2010

text:
               17.10.2012

               EN

               Official Journal of the European Union

               L 286/206

         DECISION OF THE EUROPEAN PARLIAMENT
   of 10 May 2012
   on discharge in respect of the implementation of the budget of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2010
   (2012/578/EU)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2010,

               —

               having regard to the Court of Auditors’ report on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction 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 1920/2006 of the European Parliament and of the Council of 12 December 2006 on the European Monitoring Centre for Drugs and Drug Addiction (3), and in particular Article 15 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 Civil Liberties, Justice and Home Affairs (A7-0134/2012),

               1.

               Grants the Director of the European Monitoring Centre for Drugs and Drug Addiction 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 Monitoring Centre for Drugs and Drug Addiction, 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. 156.

      (2)  OJ L 248, 16.9.2002, p. 1.

      (3)  OJ L 376, 27.12.2006, p. 1.

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

      EUROPEAN PARLIAMENT RECOMMENDATIONS OVER PAST YEARS

               European Monitoring Centre for Drugs and Drug Addiction

               2006

               2007

               2008

               2009

               Performance

               The budgetary principles of annuality and specification were not strictly observed: high number of transfers of appropriations between budget lines and in many cases the supporting documentation was insufficiently detailed

               n.a.

               Calls on the Centre to set SMART objectives and RACER indicators, as well as to make a Gannt diagram → promoting a result-oriented approach

               Calls on the Centre to make a Gannt diagram part of the programming for each of its operational activities

               Budgetary and financial management

               The rules for procurement were not strictly implemented

               The Centre is in disagreement with Norway concerning the calculation of Norway’s financial contribution for its participation in the Centre’s work. The Centre should seek to resolve this disagreement as soon as possible as it has an impact on the budget and on the Centre’s financial statements (the Centre estimation is EUR 80 000 higher than that of Norwegian authorities)

               n.a.

                           —

                           Calls on the Centre to put in place appropriate instructions and procedures for analysis of potential carry-overs, improve the programming and monitoring of activities with a view to reducing carry-overs

                           —

                           Court of Auditors reported EUR 339 000 carry-forwards in 2009 appropriation for Title II Administrative expenditure (26 %)

               Human resources

               n.a.

               n.a.

               n.a.

               Calls on the Centre to ensure consistent implementation of the approved staff appraisal procedure

               Internal audit

               n.a.

               n.a.

               Calls on the Centre to fulfil 26 out of 41 recommendations made by the Internal Audit Service in 2006: i.e. quality control of the new location, precautions against damage from flooding, a business continuity plan and investment in equipment; the implementation of the internal control standards (staff promotions, staff appraisal, risk management)

                           —

                           Calls on the Centre to inform the discharge authority of the progress made on risk management and annual risk analysis

                           —

                           Urges the Centre to implement without delay nine very important recommendations and inform the discharge authority of the progress made

          ---documentbreak---

               17.10.2012

               EN

               Official Journal of the European Union

               L 286/207

         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 European Monitoring Centre for Drugs and Drug Addiction for the financial year 2010
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2010,

               —

               having regard to the Court of Auditors’ report on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction 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 1920/2006 of the European Parliament and of the Council of 12 December 2006 on the European Monitoring Centre for Drugs and Drug Addiction (3), and in particular Article 15 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 Civil Liberties, Justice and Home Affairs (A7-0134/2012),

               A.

               whereas the Court of Auditors has stated that it has obtained reasonable assurances that the annual accounts 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 European Monitoring Centre for Drugs and Drug Addiction discharge for implementation of the Centre’s budget for the financial year 2009 (5), and in its resolution accompanying the discharge decision, inter alia:

                           —

                           called on the Centre to put in place appropriate instructions and procedures for analysis of potential carry-overs, and to improve the programming and monitoring of activities with a view to reducing carry-overs,

                           —

                           called on the Centre to ensure consistent implementation of the approved staff appraisal procedure,

                           —

                           urged the Centre to implement, without delay, 9 ‘very important’ recommendations of the Internal Audit Service (IAS) and to inform the discharge authority of the progress made,

               C.

               whereas the initial budget of the Centre for the year 2010 was EUR 15 900 323 compared with EUR 14 700 000 in 2009, which is an increase of 8,16 % compared with 2009; whereas the contribution of the Union to the budget of the Centre for 2010 was EUR 14 800 000 (6), which represents an increase of 4,59 % compared with 2009,

      Budget and financial management

               1.

               Observes from its Final Annual Accounts that the actual revenue of the Centre for the financial year 2010 amounted to EUR 16 245 886; notes that the difference between 2010 actual revenue and the revenue entered in the budget 2010 is due to the following factors:

                           —

                           the payment in 2010 of EUR 362 000 from the Union contribution relating to the Centre 2008 and 2009 budget revenues,

                           —

                           the offsetting of EUR 16 437 which corresponds to the positive balance of the outturn of 2008 and 2009 Norway’s contribution to the Centre’s budget,

                           —

                           the sum of EUR 1 980,00 corresponding to an amount cashed in 2010 but not entered in the 2010 budget;

               2.

               Notes that the Union contribution for 2010 amounts to a total of EUR 14 800 000, of which an amount of EUR 200 000 coming from the recovery of surplus was added to the amount of EUR 14 600 000 entered in the budget;

               3.

               Notes from the Final Annual Accounts of the Centre that the execution rate concerning appropriations from the 2010 budget stands at 98,82 % (-0,03 % against 2009) for commitment appropriations, 94,85 % for payment appropriations against commitments (-1,66 % against 2009) and 93,73 % for payment against the final budget (-1,67 % against 2009);

               4.

               Observes, moreover, that data relating to the budget execution of Titles I and II (staff and support activities) showed an increase compared with the 2009 execution rate both in terms of commitments and payments, respectively + 0,57 % and + 13,4 %; notes that the execution rate stands at 99,15 % for commitment appropriations and at 96,64 % for payment appropriations, against 98,58 % and 95,30 % for 2009;

               5.

               Establishes that the execution rate for Title III (projects and operational activities) shows a decrease in the use of payment appropriations (-9,58 %) compared with 2009 and a small decrease on the committed on final budget appropriations of 1,37 %; notes also that the execution rate stands at 98,04 % for commitment appropriations and at 88,83 % for payment appropriations; notes from the Centre that the situation was due to the following factors:

                           —

                           more than 70 % of the National Focal Points were only able to request the payment of the first instalment of the 2010 Reitox co-financing,

                           —

                           the impossibility of executing, before the end of 2010, some payments linked to the refunding of costs for technical meetings that were held in the last part of the year,

                           —

                           a residual number of payments linked to the implementation of small contracts for external technical studies/surveys could not be executed, due to the late conclusion of the relevant procurement/contracting operations;

                     Is of the opinion that a low execution rate for payment appropriations under Title III affects the development of the Centre’s projects and activities and might have a negative impact on their planed outcomes; calls, therefore, on the Centre to take immediate action to increase the execution rate for payment appropriations in the future and to keep the discharge authority informed of the progress achieved;

               6.

               Calls on the Centre to consolidate its financial management; recognises that drug-related issues should be adequately represented in the new multiannual financial framework (2014-2020);

      Carry-over appropriations

               7.

               Welcomes the Centre’s initiative to further reduce the volume of appropriations carried forward; acknowledges, in particular, from its Annual Activity Report that the Centre took the following measures:

                           —

                           five training sessions concerning budget operations and procurement processes have been held for the Centre’s different financial and operational actors,

                           —

                           clearer and more structured instructions and procedures have been put in place for the analysis and prevention of carry-forwards,

                           —

                           the tendering process aimed at implementing the Annual Work Programme/Budget has, as much as possible, been anticipated in advance so that as a rule these processes are carried out during the first semester of the year,

                           —

                           an AD staff member was recruited to enhance the Centre’s capacity to plan and monitor its activities;

                     Calls nevertheless on the Court of Auditors to inform the discharge authority of the effectiveness of these measures;

      Accounting system

               8.

               Acknowledges from the Final Annual Accounts that the Centre implemented a new income structure created in ABAC in order to simplify and better manage the recovery orders;

               9.

               Notes also that the Centre revised its activity based management system and defined a cost-based accounting system; acknowledges in particular that the relevant ABAC and SAP CO applications have been configured accordingly and the production phase should have started in the first quarter of 2011; calls on the Centre to inform the discharge authority of the progress made on this matter;

      Public procurement

               10.

               Notes from the Centre’s Final Annual Accounts that a residual number of payments linked to the implementation of small contracts for external technical studies/surveys was not be executed due to the late conclusion of the relevant procurement/contracting operations, in line with the state of advancement of the projects concerned of the Centre’s Work Programme;

      Performance

               11.

               Calls on the Centre to duly take into account the level of reporting when planning its activities; urges, in particular, the Centre to make sure that the Annual Activity Report effectively mirrors the Annual Work Programme and that the planning of resources for activities (ABB) is aligned with the organisational structure of the Centre to enable the monitoring of budget execution;

               12.

               Welcomes web dissemination as an effective and cost-efficient part of the Centre’s overall communication strategy and information activities; moreover, calls on the Centre to propose improvements in sustaining, with the support of Reitox, the Centre’s multilingual policy;

               13.

               Takes note that the economic difficulties in the European Union should be overcome and therefore urges renewed flexibility, innovative organisational measures and better coordination among Union institutions, agencies and national authorities;

               14.

               Welcomes the improved cooperation between the Centre and the European School Survey Project on Alcohol and Other Drugs (ESPAD); believes that the monitoring of alcohol, tobacco and other addictive behaviours which are unrelated to substances should be included as a priority in the next Drugs Strategy of the Union;

      Risk Assessment

               15.

               Notes from its Annual Report of Activities that the Centre approved a comprehensive methodology for the carrying out of risk identification and assessment as a tool for improving risk management within the Centre; calls nevertheless on the Court of Auditors to inform the discharge authority of the effectiveness of the measures taken by the Centre; calls also on the IAS to duly verify that the central risk register has effectively been set up, in line with IAS’s recommendations and requirements as laid down in the Centre’s Internal Control Standards;

      Internal audit

               16.

               Acknowledges that in 2010 the IAS performed an audit on the management of outputs for external communication in order to assess and provide assurance on the internal controls applicable to the outputs for external communication; notes in particular that various strategic documents covering the area of communication have been issued over the years but have not been linked to the 2010 Annual Work Programme and Multi-Annual Work Programme 2010-2012, and that no periodic update of target groups was planned over the lifecycle of the planning documents even though required in the Centre’s Communication Strategy;

               17.

               Urges the Centre in this respect to link its future Communication strategy to its (multi)-annual planning documents and regularly review the needs of target groups;

               18.

               Acknowledges that the Centre still needs to implement five ‘very important’ recommendations from IAS audits on ‘grant management’ (performed in 2009) and on ‘Preparedness for the Move’ (2008); is concerned that for three ‘very important’ recommendations, the implementation is delayed beyond the date defined by the Centre in its original action plan; notes also that one more recommendation has been reported as implemented by the Centre as at the end of 2010, and awaits a follow-up by the IAS with the purpose of confirming its effective implementation; urges the Centre, therefore, to take immediate steps to redress the situation and inform the discharge authority of the measures taken;

               19.

               Notes also that one recommendation on compliance with the Grant Agreement has been rejected by the Centre; urges the Centre, therefore, to explain its decision to the discharge authority;

               20.

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

               21.

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

      (1)  OJ C 366, 15.12.2011, p. 156.

      (2)  OJ L 248, 16.9.2002, p. 1.

      (3)  OJ L 376, 27.12.2006, p. 1.

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

      (5)  OJ L 250, 27.9.2011, p. 167.

      (6)  OJ L 64, 12.3.2010, pp. 1056-1057.

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


title: 2008/571/EC: Council Decision of 8 July 2008 amending Decision 98/481/EC approving the external auditors of the European Central Bank

text:
               11.7.2008

               EN

               Official Journal of the European Union

               L 183/34

      COUNCIL DECISION

   of 8 July 2008
   amending Decision 98/481/EC approving the external auditors of the European Central Bank
   (2008/571/EC)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Protocol on the Statute of the European System of Central Banks and of the European Central Bank annexed to the Treaty establishing the European Community, and in particular Article 27(1) thereof,
   Having regard to Recommendation ECB/2008/2 of the European Central Bank of 30 April 2008 to the Council of the European Union on the external auditors of the European Central Bank (1),
   Whereas:

               (1)

               The accounts of the European Central Bank (ECB) and of the national central banks of the Eurosystem are to be audited by independent external auditors recommended by the ECB’s Governing Council and approved by the Council of the European Union.

               (2)

               The mandates of Coopers and Lybrand (1998-2003) and KPMG Deutsche Treuhand-Gesellschaft AG Wirtschaftsprüfungsgesellschaft (2003-2007) have expired following the audit for the financial year 2007. It is therefore necessary to appoint an external auditor from the financial year 2008.

               (3)

               The ECB’s Governing Council has recommended that PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft should be appointed as the external auditors of the ECB for the financial years 2008 to 2012,

         HAS DECIDED AS FOLLOWS:
   Article 1
   Article 1 of Council Decision 98/481/EC (2) shall be replaced by the following:

      ‘Article 1
      PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft is hereby approved as the external auditors of the ECB for the financial years 2008 to 2012.’

   Article 2
   This Decision shall be notified to the ECB.
   Article 3
   This Decision shall be published in the Official Journal of the European Union.

      Done at Brussels, 8 July 2008.

            For the Council

            The President

         C. LAGARDE

      (1)  OJ C 114, 9.5.2008, p. 1.

      (2)  OJ L 216, 4.8.1998, p. 7.


Avis juridique important

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32003D0337

2003/337/EC: Council Decision of 14 April 2003 on the conclusion of an additional Protocol to the Europe Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Slovak Republic, of the other part, on conformity assessment and acceptance of industrial products (PECA)

Official Journal L 120 , 15/05/2003 P. 0039 - 0040

Council Decisionof 14 April 2003on the conclusion of an additional Protocol to the Europe Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Slovak Republic, of the other part, on conformity assessment and acceptance of industrial products (PECA)(2003/337/EC)THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 133 thereof, in conjunction with the first sentence of the first subparagraph of Article 300(2), the first sentence of the first subparagraph of Article 300(3) and Article 300(4) thereof,Having regard to the proposal from the Commission,Whereas:(1) The Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of the Slovak Republic of the other part,(1) entered into force on 1 February 1995.(2) Article 75 of the Europe Agreement provides that cooperation in the fields of standardisation and conformity assessment is to seek to achieve the conclusion of agreements on mutual recognition.(3) Article 108(2) of the Europe Agreement provides that the Association Council may delegate to the Association Committee any of its powers.(4) Article 2 of Decision 94/909/ECSC, EC, Euratom of the Council and the Commission of 19 December 1994 on the conclusion of the Europe Agreement between the European Communities and their Member States, of the one part, and the Slovak Republic, of the other part(2), provides for the Community decision-making procedures and for the presentation of the Community position in the Association Council and in the Association Committee.(5) Article 14 of Decision No 1/1995 of the Association Council between the European Communities and their Member States, of the one part, and the Slovak Republic, of the other part of 17 May 1995 on its rules of procedure provides that the Association Council may set up further subcommittees or groups to assist it in carrying out its duties.(6) The draft Protocol to the Europe Agreement on conformity assessment and acceptance of industrial products was signed in Brussels on 26 February 2003, on behalf of the Community, and should be approved.(7) Certain tasks for implementation have been conferred to the Association Council and in particular the power to amend the Annexes to the Protocol.(8) The appropriate internal procedures should be established to ensure the proper functioning of the Protocol.(9) It is necessary to empower the Commission to make certain technical amendments to this Protocol and to take certain decisions for its implementation,HAS DECIDED AS FOLLOWS:Article 1The Protocol to the Europe Agreement with the Slovak Republic on conformity assessment and acceptance of industrial products (hereinafter referred to as the Protocol), as well as the declaration annexed thereto, are hereby approved on behalf of the European Community.The text of the Protocol and of the declaration is attached to this Decision.Article 2The President of the Council shall, on behalf of the Community, transmit the diplomatic note provided for in Article 17 of the Protocol.Article 31. The Commission, after consultation with the special Committee appointed by the Council, shall:(a) carry into effect the notifications, acknowledgements, suspensions and withdrawals of bodies, and appointments of joint team or teams of experts, in accordance with Articles 10, 11 and 14(c) of the Protocol;(b) bring about the consultations, exchange of information, the requests for verifications and for participation in verifications, in accordance with Articles 3, 12 and 14(d) and (e), and Sections III and IV of the Annexes to the Protocol concerning machinery, personal protective equipment, electrical safety, electromagnetic compatibility and equipment and protective systems intended for use in potentially explosive atmospheres;(c) if necessary, reply to requests in accordance with Article 11, Sections III and IV of the Annexes to the Protocol concerning machinery, personal protective equipment, electrical safety, electromagnetic compatibility and equipment and protective systems intended for use in potentially explosive atmospheres.2. Following consultation of the special Committee referred to in paragraph 1 of this Article, the Commission shall determine the position to be taken by the Community in the Association Council and, where applicable, in the Association Committee, with regard to:(a) amendments to the Annexes in accordance with Article 14, point (a) of the Protocol;(b) addition of new Annexes in accordance with Article 14, point (b) of the Protocol;(c) any decisions regarding disagreements on the results of the verifications and the suspensions, in part or totally, of any notified body in accordance with the second and third subparagraphs of Article 11 of the Protocol;(d) any measures taken in the application of the safeguard clauses in Section IV of the Annexes of the Protocol concerning machinery, personal protective equipment, electrical safety, electromagnetic compatibility and equipment and protective systems intended for use in potentially explosive atmospheres;(e) any measures concerning the verification, suspension, or withdrawal of industrial products as having mutual acceptance under Article 4 of the Protocol.3. In all other cases the position to be taken by the Community in the Association Council and, where applicable, in the Association Committee, with regard to this Protocol shall be determined by the Council, acting by qualified majority on a proposal from the Commission.Done at Luxembourg, 14 April 2003.For the CouncilThe PresidentA. Giannitsis(1) OJ L 359, 31.12.1994, p. 2.(2) OJ L 359, 31.12.1994, p. 1.


title: Council Decision of 4 June 1974 concluding the Agreement between the European Economic Community and the Republic of Tunisia on the supply of common wheat as food aid

text:
19 . 7. 74                      Official Journal of the European Communities                    No L 196/9
                                             COUNCIL DECISION
                                                 of 4 June 1974
           concluding the Agreement between the European Economic Community and the
                      Republic of Tunisia on the supply of common wheat as food aid
                                                 (74/356/EEC)
           THE COUNCIL OF THE EUROPEAN COMMUNITIES:
           Having regard to the Treaty establishing the European Economic Community, and in
           particular Articles 113, 114 and 228 thereof;
           Having regard to the recommendation from the Commission ;
           Whereas the European Economic Community has deposited a Declaration of provisional
           application of the 1971 Food Aid Convention ; whereas that Convention has been
           applicable since 1 July 1971 ;
           Whereas by its letter of 10 November 1972, the Republic of Tunisia has requested
           food aid ;
           Whereas in view of the cereal supply situation in Tunisia, that country should be
           accorded, by way of gift, 10 000 metric tons of common wheat under the Community
           Food Aid Programme for 1972/73 ,
           HAS DECIDED AS FOLLOWS :
                                                    Article 1
           The Agreement between the European Economic Community and the Republic of
           Tunisia on the supply of common wheat as food aid, the text of which is annexed to
           this Decision, is hereby concluded on behalf of the Community.
                                                      Article 2
           The President of the Council is hereby authorized to designate the persons empowered
           to sign the Agreement and to confer on them the necessary powers to bind the
           Community.
           Done at Luxembourg, 4 June 1974.
                                                                       For the Council
                                                                        The President
                                                                           J. ERTL