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2010 discharge: European Police Office (EUROPOL)

2011/2255(DEC)

The Committee on Budgetary Control adopted the report by Monica Luisa MACOVEI (EPP, RO) on discharge to be granted to the Director of the European Police Office discharge in respect of the implementation of the Office's budget for the financial year 2010.

Noting that the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts for the financial year 2010 are reliable and that the underlying transactions are legal and regular, Members approve the closure of the Office’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 performance, financial management and control of EU agencies:

  • Budget and Financial Management: Members deplore the high level of appropriations carried forward matched by the low level of accrued expenditure. They state that the Office's overall implementation rates for the end of 2010 were 98.3 % for commitments and 73.6 % for payments;
  • Carryover appropriations: Members call on the Office to take immediate action to reduce the high amount of carryovers; notes that the Court of Auditors stated that there were carryovers of EUR 22.6 million representing 25 % of the 2010 budget. They note also with disappointment that the carry-forward rate was 49 % for administrative expenditure and 59 % for operational expenditure. They note that the significant amount of the carryover was due to the unique circumstance of the Office’s move to its new headquarters in 2011, given the delay in the delivery of the building in 2010;
  • Performance: Members call on the Office to include in its AWP information on the overview of planned procurement activities to serve as a "financing decision", required by the implementing provisions of the Framework Financial Regulation. They also recommend that the Office, in the interest of fostering transparency, provides a list of the members of its Management Board which should include their name, declaration of interest and curriculum vitae with their work and educational background;
  • Internal audit: lastly, Members acknowledge that the Internal Audit Service (IAS) performed an audit on the implementation of internal control standards in order to assess the status of their implementation. They note that the IAS issued five "very important" recommendations and call on the Office to implement all the recommendations of the IAS and to inform the discharge authority on the actions taken.