The Committee
on Budgetary Control adopted the report by Véronique MATHIEU (EPP, FR) on
discharge to be granted to the SESAR Joint Undertaking, calling on the
European Parliament to grant the Executive Director of the Undertaking discharge
in respect of the implementation of its budget for the financial year 2008.
Noting that
the Agency’s annual accounts for the financial year 2008 are reliable, and
the underlying transactions are legal and regular, MEPs approve the closure
of the Undertaking’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):
- failure
to respect the budgetary principle of annuality: Members note that in April 2008 the Joint Undertaking's
Administrative Board adopted the final budget covering the period August
2007 – December 2008, and that that decision was at odds with the
annuality principle;
- implementation
of the budget: they state that the final
budget adopted by the Joint Undertaking's Administrative Board in April
2008 proved to be highly unrealistic, as is illustrated by commitment
and payment appropriations take-up rates of 1% and 17% respectively.
They regret that, in a number of instances, transaction controls did not
operate correctly and that adequate internal controls for contracts and
procurement had not been established;
- recognition
of assets: in contrast to very low
utilisation rates, the Joint Undertaking had considerable sums in
deposits in bank accounts at the year end thus breaching the principle
of budgetary equilibrium. Members expressly recommend that the Joint
Undertaking formulate a more appropriate accounting policy;
- SESAR
Financial Regulation: Members welcome the
Court of Auditors' intention to deliver an opinion on the Financial
Regulation. They stress the importance of that regulation being in line
with the framework Financial Regulation for Community bodies and the need
to adopt implementing rules for its Financial Regulation;
- internal
control systems: Members call on the Joint
Undertaking also to establish without delay appropriate internal control
systems in connection with public procurement. They conclude from the
annual closure of accounts and the amount of interest payments that the
Joint Undertaking maintains high cash reserves over long periods (as of
31 December 2008 the Joint Undertaking's cash reserves amounted to EUR
116 007 569).