5.9.2014   

EN

Official Journal of the European Union

L 266/207

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having regard to the final annual accounts of the European Environment Agency for the financial year 2012,

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having regard to the Court of Auditors’ report on the annual accounts of the European Environment Agency for the financial year 2012, together with the Agency’s replies (1),

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having regard to the Council’s recommendation of 18 February 2014 (05849/2014 - C7-0054/2014),

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

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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,

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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,

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having regard to Regulation (EC) No 401/2009 of the European Parliament and of the Council of 23 April 2009 on the European Environment Agency and the European Environment Information and Observation Network (4), and in particular Article 13 thereof,

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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),

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having regard to Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (6), and in particular Article 108 thereof,

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having regard to its previous discharge decisions and resolutions,

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

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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 (A7-0235/2014),

A.

whereas according to its financial statements, the final budget of the European Environment Agency (‘the Agency’) for the financial year 2012 was EUR 41 700 000, representing an increase of 1,25 % compared to 2011,

B.

whereas according to its financial statements, the contribution of the Union to the Agency’s budget for 2012 amounted to EUR 35 363 354,85, representing a decrease of 0,23 % compared to 2011,

C.

whereas the Court of Auditors has stated that it has obtained reasonable assurances that the Agency’s annual accounts for the financial year 2012 are reliable and that the underlying transactions are legal and regular,

1.

Welcomes the fact that the Agency has completed all actions deriving from previous comments made by the Court of Auditors;

2.

Notes that budget monitoring efforts during the financial year 2012 resulted in a budget implementation rate of 99,19 % and that the payment appropriations execution rate was 89,41 %;

3.

Stresses that the Union’s contribution to the Agency’s budget for 2012 represents 0,026 % of the overall Union budget;

4.

Regrets that for the year 2012, the mission expenses of the Executive Director of the Agency were remarkably higher than those of the executive directors of other agencies; calls on the Agency to provide further explanation for this situation to the discharge authority in the framework of the 2012 discharge follow-up;

5.

Acknowledges that the Court of Auditors’ annual audit has found no notable issues as regards the level of carry-overs in 2012; commends the Agency for adhering to the principle of annuality and for timely execution of its budget;

6.

Notes with satisfaction that according to the annual activity report as well as the Court of Auditors’ audit findings, the level and nature of transfers in 2012 have remained within the limits of the financial rules; commends the Agency for its good budgetary planning;

7.

Notes that for the year 2012, neither sampled transactions nor other audit findings have led to any comments on the Agency’s procurement procedures in the Court of Auditors’ annual audit report;

8.

Notes that the Court of Auditors made no comments in its annual audit report for 2012 as regards the Agency’s recruitment procedures;

9.

Takes note that 131 posts out of 136 had been filled and that 86 contract agents and seconded national experts were employed by the Agency by the end of 2012; welcomes the Agency’s improved occupation rate compared to 2011;

10.

Acknowledges that the Agency will carry out an assessment to identify its degree of exposure with a view to strengthening or supplementing its policy on the management and prevention of conflicts of interests and with a view to assessing its implementation, monitoring and reporting during the first quarter of 2014 on the basis of the Commission’s Guidelines on the Prevention and Management of Conflicts of Interests in EU Decentralised Agencies; calls on the Agency to inform the discharge authority of the assessment results once available;

11.

Observes that the CVs and declarations of interests of the members of the Management Board, the members of the Scientific Committee, the Executive Director and senior management are not publicly available; calls on the Agency to remedy the situation as a matter of urgency;

12.

Notes that the Agency has revised its policy for dealing with potential conflicts of interest; notes that respective details are part of the obligations of the Agency’s officials and other servants under the Staff Regulations and Conditions for Employment, information clearly presented on the Agency’s website; notes, furthermore, that besides the signature of a declaration of commitment at the start of the term as scientific committee member, it is also necessary to sign an annual declaration on conflicts of interest;

13.

Notes with concern that in 2012, the Agency awarded grants under three major grant programmes to consortia consisting of environmental institutions and bodies in Europe, UN organisations and national environment organisations; observes that total grant expenditure in 2012 amounted to EUR 11 900 000, representing 27 % of the total operating expenditure; notes that while the Agency’s ex ante verifications before reimbursement of costs claimed by beneficiaries consist of a desk analysis of cost claims, it does not usually obtain any document from beneficiaries to substantiate the eligibility and accuracy of the staff costs claimed, which represent the main part of costs;

14.

Regrets that existing controls provide only limited assurances to the Agency’s management as to the eligibility and accuracy of the costs claimed by beneficiaries; believes that a random verification of supporting documents for staff expenses and a higher coverage of beneficiaries by means of on-the-spot verifications could considerably increase assurances; calls on the Agency to take steps to that effect and to report to the discharge authority on its progress;

15.

Requests that the Agency communicate the results and impact its work has on European citizens in an accessible way, mainly through its website;

16.

Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 3 April 2014 (7) on the performance, financial management and control of the agencies.