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 2008, 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 Executive
Director of the Agency discharge in respect of the implementation of the
budget for the financial year 2008.
The Council
welcomes the Court's opinion that, on the one hand, the Agency's annual
accounts present fairly, in all material aspects, the financial position as
at 31 December 2008 and the results of operations and cash-flows for the year
then ended, in accordance with the provisions of the Agency's Financial
Regulation, and that, on the other hand, the underlying transactions for the financial
year ended on 31 December 2008 are, in all material respects, legal and
regular.
However, the
Council considers that observations made in the Court of Auditor’s report
call for a certain number of observations to be taken into account when granting
discharge, particularly on the following points:
- legal
commitments before budgetary commitments:
the Council welcomes the measures taken by the Agency to introduce an
activity based budgeting system and to reinforce the control over its
expenditure cycle. However, it notes with concern that the Court has
found out, also in 2008, some cases of legal commitments being entered
into before the corresponding budgetary commitments. The Council urges
the Agency to intensify its efforts, particularly addressed to financial
actors, in order to prevent this kind of serious irregularity in the
future;
- improved
planning: the Council also recalls that
certain practices, such as a high cancellation rate for payment appropriations,
in particular for operational activities, and an important number of
transfers, demonstrate the need for more effective efforts to improve
the Agency's planning and management of operational, human, budgetary
and financial resources. Therefore, the Council reiterates its calls on
the Agency to remedy this situation without further delay;
- work
programme and performance indicators: the Council
takes note that the Agency is currently developing key performance
indicators for its activities and thus expects for the immediate future
more rigour in the setting up of the required work programmes, which
should be linked to financial forecasts.