Having examined the revenue and expenditure accounts
for the financial year 2011 and the balance sheet at 31 December
2011 of the European Agency for Safety and Health at Work, as well
as the Court of Auditors' report on the annual accounts of the
Agency for the financial year 2011, accompanied by the Agency's
replies to the Court's observations, the Court recommends the
European Parliament to give a discharge to the Director of the
Agency in respect of the implementation of the budget for the
financial year 2011.
The observations in the Court of Auditors' report in
relation to the financial year 2011 call for some comments by the
Council, which may be summarised as follows:
- the Council welcomes the Court's opinion that, in all
material respects, the Agency's annual accounts present fairly its
financial position as at 31 December 2011 and the results of its
operations and its cash flows for the year then ended, in
accordance with the provisions of the Agency's Financial
Regulation, and that the underlying transactions for that financial
year are legal and regular;
- nevertheless, it calls on the Agency to improve its
financial programming and monitoring of the budget
implementation, in order to reduce the amounts cancelled at the
end of the following year to the minimum necessary, in line with
the budgetary principle of annuality;
- it encourages the Agency to pursue its efforts to
conclude its seat agreement.