Having examined the revenue and expenditure accounts
for the financial year 2010 and the balance sheet at 31 December
2010 of Eurojust, as well as the Court of Auditors' report on the
annual accounts of Eurojust for the financial year 2010,
accompanied by Eurojust's replies to the Court's observations, the
Council recommends the European Parliament to give a discharge to
the Administrative Director of Eurojust in respect of the
implementation of the budget for the financial year
2010.
However, the Council considers that observations made
in the Court of Auditor's report call for a certain number of
remarks:
- the Council welcomes the Court's opinion that, in all
material respects, Eurojust's annual accounts fairly present the
financial position as at 31 December 2010 and the results of
operations and cash flows for the year then ended, in accordance
with the provisions of Eurojust's Financial Regulation, and that
the underlying transactions for that financial year are legal and
regular;
- the Council urges Eurojust to improve its financial
programming and monitoring of the budget implementation, with
the aim to reduce the amounts carried over to the next financial
year, in line with the budgetary principle of
annuality;
- it invites Eurojust to determine with precision the
roles and responsibilities of both its Director and its College in
order to avoid any accountability overlap vis-à-vis the
discharge authority;
- the Council regrets the irregularities detected by the
Court as regards both procurement and recruitment decisions. It
recognises, however, the efforts already made in reducing the
rate of vacant posts.