Having examined the revenue and expenditure accounts
for the financial year 2011 and the balance sheet at 31 December
2011 of Eurojust, as well as the Court of Auditors' report on the
annual accounts of Eurojust for the financial year 2011,
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
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, Eurojust'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 Eurojust's Financial Regulation,
and that the underlying transactions for that financial year are
legal and regular;
- it urges Eurojust to continue to improve its financial
programming and its monitoring of the budget implementation in
order to reduce the amounts carried over to the next financial
year, in line with the budgetary principle of
annuality;
- it takes note of the Court's observation that there is
still scope to reconsider the roles and responsibilities of both
its Director and its College in order to avoid any accountability
overlap;
- lastly, the Council regrets that Eurojust has not yet
adopted all Implementing Rules of the Staff Regulations and the
shortcomings detected by the Court in some recruitment
procedures.