The
Committee on Budgetary Control adopted the report by Georgios STAVRAKAKIS
(S&D, EL) on discharge to be granted to the Executive Director of the
Joint Undertaking for the implementation of the Joint Technology Initiative
on Innovative Medicines (IMI) in respect of the implementation of the
Undertaking’s budget for the financial year 2009.
Noting that
the Joint Undertaking’s annual accounts for the financial year 2009 are
reliable, and the underlying transactions are legal and regular, MEPs approve
the closure of its 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):
- implementation
of the budget: Members note that the Joint
Undertaking’s final 2009 budget included commitment appropriations of
EUR 82 million and payment appropriations of EUR 82 million and that the
utilisation rates for commitment and payment appropriations were 97% and
1% respectively. Although the Joint Undertaking is still in a start-up
period, Members consider that the utilisation rate for payment
appropriations is low;
- Members’
contributions: Members call on the Joint
Undertaking to harmonise the presentation of members' contributions in
the accounts under the guidance of the Commission;
- internal
control systems: Members urge the Joint
Undertaking to complete the implementation of its internal controls and
financial information system. They invite it to include in its Financial
Rules a specific reference to the powers of the Internal Audit Service
of the Commission as its internal auditor. They consider that the role
of the Commission as internal auditor should be to advise the Joint
Undertaking on dealing with risks, by issuing independent opinions on
the quality of management and control systems and by issuing recommendations
for improving the conditions of implementation of operations and
promoting sound financial management. They also consider it essential
that the Joint Undertaking submit to the discharge authority a report
drawn up by its director summarising the number and the type of internal
audits conducted by the internal auditor. In view of the size of its
budget and the complexity of its tasks, the Joint Undertaking should
consider establishing an audit committee, reporting directly to the
Administrative Board;
- lack of
host agreement: Members urge IMI to rapidly
conclude a host agreement with Belgium.