Based on the
observations contained in the revenue and expenditure account and the balance
sheet of the European Maritime Safety Agency for the financial year 2007, as
well as on the Court of Auditor’s report and the Agency’s replies to the
Court’s observations, the Council recommends that the Parliament grant the
Director of the Agency discharge in respect of the implementation of the budget
for the financial year 2007.
In doing so, the
Council confirms that EUR 0.8 million (60%) of the appropriations carried
over from 2006 to 2007 (EUR 1.3 million) were used, that the appropriations
carried over from 2007 to 2008 amount to EUR 1.6 million and that a total of
EUR 13.8 million was cancelled.
Recalling that
the Court of Auditors was able to obtain reasonable assurance that the
Agency’s annual accounts were, in all material aspects, reliable, the Council
believes that there is a certain number of observations that must be taken
into consideration when granting discharge in respect of the implementation
of the 2007 budget, particularly regarding the following points:
- Cancellation
of appropriations: the Council emphasises
that certain practices, namely a high cancellation rate for payment appropriations,
in particular for the operating activities, a high number of transfers,
an incorrect budget presentation and an irregular modification of the
funding source for anti-pollution appropriations, require further
improvements in the Agency's financial, budgetary and human resources
planning and management. The Council calls on the Agency to remedy this
situation as soon as possible;
- Financial
management: the Council notes with concern
the Court's observations regarding some cases of legal commitments being
entered into before the corresponding budgetary commitments and urges
the Agency to avoid such practice in the future thus complying fully
with the provisions of the Financial regulation. The Council also asks
the Agency to further strengthen the measures aimed at improving its
financial management, especially by providing guidelines and training to
financial actors;
- Recruitment: while noting that measures have been taken to ensure that
selection criteria and threshold scores are defined at an earlier stage
in the selection procedures, the Council stresses the importance of
thoroughly respecting the applicable rules in order to ensure
transparent and non-discriminatory procedures.