The Committee
on Budgetary Control adopted the report by Georgios STAVRAKAKIS (S&D, EL)
on discharge to be granted to the Director of the European Centre for the
Development of Vocational Training in respect of the implementation of the
Centre's budget for the financial year 2009.
Noting that
the Centre’s annual accounts for the financial year 2009 are reliable, and
the underlying transactions are legal and regular, MEPs approve the closure
of the Centre’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 DEC/2010/2271):
- performance: Members congratulate the Centre for having introduced a
performance measurement system (PMS) in 2009 for its medium term
priorities 2009-2011 and its annual work programme, and for having set
up a framework of performance indicators. They consider, in particular,
that the introduction of a PMS helps the Centre manage and evaluate its
impact, efficiency, effectiveness and relevance. They believe,
furthermore, that this system could include further improvements to the
activity-based budget and closer monitoring of payment appropriations to
avoid carryovers. Members call on the Centre to set out a clear
comparison between 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;
- human
resources: Members note that the Centre has
introduced changes in its recruitment procedures following remarks by
the Court of Auditors in its 2009 report;
- carry-over
appropriations: Members draw attention to
the fact that the Centre has carried appropriations forward (31 % of the
administrative expenditure) and cancelled payment appropriations (24 %
of total appropriations for operating activities). They call on the
Centre to continue to improve the programming and monitoring and respect
the principle of annuality more fully;
- budget
management: Members call on the Centre to
apply, more effectively, the budgetary principles of specification and
transparency;
- internal
audit: Members call on the Director of the
Centre to provide specific information on the content of the15 recommendations
opened on 31 December 2008 and the new 14 recommendations opened on 31
December 2009 by the IAS.