Having examined the revenue and expenditure accounts
for the financial year 2011 and the balance sheet at 31 December
2011 of the European Police College, as well as the Court of
Auditors' report on the annual accounts of the College for the
financial year 2011, accompanied by the College's replies to the
Court's observations, the Council recommends the European
Parliament to give a discharge to the Director of the College 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 College'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 College's Financial
Regulation, and that the underlying transactions for that financial
year are legal and regular;
- nevertheless, the Council urges the College to
continue to improve its financial programming and monitoring of the
budget implementation in order to improve budget execution and to
reduce the number of budgetary transfers and the amounts
carried over to the next financial year, in line with the budgetary
principle of annuality;
- the Council encourages the College to pursue its
efforts to address the shortcomings detected by the Court in its
staff recruitment procedures.