The Committee
on Budgetary Control adopted the report by Véronique MATHIEU (EPP, FR)
calling on the European Parliament to grant the Executive Director of the
European Agency for the Management of Operational Cooperation at the External
Borders of the Member States of the European Union (FRONTEX) discharge in
respect of the implementation of the Agency’s budget for the financial year
2008.
Noting that
the Court of Auditors states that it has obtained reasonable assurance that
the annual accounts for the financial year 2008 are reliable, and that the
underlying transactions are legal and regular, MEPs approve the closure of
the Agency’s accounts. However, they make a number of recommendations that
need to be taken into account when the discharge is granted, in addition to
the general recommendations that appear in the draft resolution on financial
management and control of EU agencies (see 2010/2007(INI):
- recurring
problems since the financial year 2006: MEPs
are concerned about the high level of carry-overs and cancellations of
appropriation since 2006. In 2008, EUR 30 300 000 in appropriations for the year had to be carried over and EUR 13 000 000 in appropriations available had to be cancelled. According to Members, this is indicative
of the inability of the Agency to manage so large an increase in its
budget. In this regard, they wonder whether it would not be more
responsible for the budgetary authorities, in future, to take greater
care in deciding on increases in the Agency's budget in the light of the
time needed to carry out the new activities. Members are also concerned
that legal commitments were entered into before the corresponding
budgetary commitments. Overall, Members call for a more rigorous
application of financial rules and cashflow management, cash holdings in
2008 having amounted to EUR 28 604 623.67 (which is
excessive);
- human
resources: MEPs regret that recruitment
procedures depart from the rules and that their transparency and the
non-discrimination of applicants are not ensured;
- performance: although satisfied with the Agency’s multiannual work plan,
Members call on the Agency to establish a link promptly between the plan
and its financial forecasts. They also call on the Agency 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 more effectively its performance from one
year to the next;
- transparency: noting that the Agency does not publish information about
its governing boards on its website, Members recommend that a list of
board members be placed on the Agency's website;
- cooperation
with the Member States: Members encourage
the Agency to step up its dialogue with Member States, as well as to
improve its financial management with regard to the reimbursement of
costs contracted by Member States (in the context of actions taken as
part of joint operations);
- internal
audit: Members call for the rigorous
application by the Agency of the recommendations prepared by the
Internal Audit Service.