PURPOSE: presentation by the Court of Auditors of its
report on the annual accounts of the European Police College
(CEPOL) for the financial year 2011, together with the College's
replies.
CONTENT: in accordance with the tasks and objectives
conferred on it by the Treaty on the Functioning of the European
Union (TFEU), the Court of Auditors, in the context of the
discharge procedure, addresses to the European Parliament and the
Council a Statement of Assurance on the reliability of the annual
accounts, as well as of the legality and regularity of the
transactions underlying them of each EU institution, body or
agency, on the basis of an external, independent audit.
This audit also covered the annual accounts of the
European Police College (CEPOL).
In the Court's opinion, the College's annual
accounts presented fairly, in all material respects, its financial
position as of 31 December 2011 and the results of its
operations and its cash flows for the year then ended, in
accordance with the provisions of its Financial
Regulation.
The Court also stated that the transactions
underlying the annual accounts of the College for the financial
year ended 31 December 2011 were, in all material respects, legal
and regular.
The report again confirmed that the College's 2011
final budget amounted to EUR 8.3 million and that it employed 26
agents during the financial year.
The report also included comments on the College's
budgetary and financial management, together with the Agency's
replies. The main comments are as follows:
Court's comments:
- the Court states that the high level of carryovers as
well as the high level of cancellations indicate shortcomings in
budget planning and/or implementation and are at odds with the
budgetary principle of annuality. In 2011, the College made 38
budgetary transfers amounting to EUR 1.8 million. This situation is
at odds with the principle of specification;
- building issues: the College is located in Bramshill,
using premises of the UK National Policing Improvement Agency
(NPIA). NPIA is due to close at the end of 2012 and it is not clear
until when the College can continue using its current
premises.
CEPOL’s replies:
- the College agrees with the comment of the Court. The
College would draw attention to the fact that measures have been
implemented to ensure that the carried over appropriations are kept
to the minimum. The year end carryover procedure has been reviewed
and improved. This improved process has resulted in the reduction
in the carry over amounts;
- on buildings, the Home Office informed the College and
as well as the Commission that the National Policing Improvement
Agency (NPIA) is due to close at the end of 2012. With regard to
the future of the Bramshill estate no final decision has been made.
Should Bramshill be sold, this is unlikely to occur until at least
2015. In this eventuality, it is assured that the UK Home Office
will work closely with the College and the Commission and will
update further once the domestic consultation has
concluded.
Lastly, the Court of Auditors’ report contains a
summary of CEPOL’s activities in 2011. This is focused
on the following:
- courses and seminars: 88 activities (courses, seminars
and conferences) were organised;
- external relations: CEPOL has endorsed two new
cooperation agreements with Georgia and Montenegro. CEPOL is
continuing its fruitful cooperation with strategic partners,
partner agencies and EU institutions, including EEAS and has been
clearly identified as one of the key providers in training for
police officers taking part in EU police missions;
- development of Training Manuals and (Common)
Curricula;
- research and science;
- European Police Exchange Programme;
- the continuation of the electronic network (e-Net and
e-Learning).