2007 discharge: Community Fisheries Control Agency CFCA

PURPOSE: to present the report by the Court of Auditors on the 2007 annual accounts of the Community Fisheries Control Agency (CFCS).

CONTENT: the Court of Auditor’s report includes a detailed section on the Agency’s expenditure and an analysis of the expenditure, as well as the Agency’s replies.

• Analysis of the accounts by the Court: in its report, the Court makes a number of observations, particularly with regard to the budgetary approach adopted by this new agency. The Agency’s 2007 budget was EUR 5 million. Due to the fact that the Agency only acquired its financial independence in November 2007, the Commission managed more than half of its budget. There is no official handover report concerning the part of the Agency’s budget managed by the Commission. The Court also notes that the Agency had not established efficient year end procedures for determining the appropriations to be carried over (appropriations amounting to at least EUR 125 000 were carried over without legal commitments). The Court notes inaccuracies in the internal control procedures and in terms of accounting;
• The Agency’s replies: the Agency notes that, in order to strengthen the year end procedures and avoid similar circumstances, additional follow up tools have been put in place by the Agency since January 2008. Moreover, the Internal Control Standards were adopted in March 2008 and new financial procedures have been put in place by the Agency’s authorising officer.