Having examined the revenue and expenditure accounts
for the financial year 2010 and the balance sheet at 31 December
2010 of the European Police Office (Europol), as well as the Court
of Auditors' report on the annual accounts of Europol for the
financial year 2010, accompanied by Europol's replies to the
Court's observations, the Council recommends the European
Parliament to give a discharge to the Director of Europol 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, Europol'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 Europol's Financial Regulation, and that the
underlying transactions for that financial year are legal and
regular;
- the Council recommends Europol to improve its
financial programming and monitoring of the budget implementation,
with the aim to reduce the appropriations carried over to the
next financial year, in line with the budgetary principle of
annuality.