Having examined the revenue and expenditure accounts
for the financial year 2012 and the balance sheet at 31 December
2012 of the Clean Sky Joint Undertaking, and the report by the
Court of Auditors on the annual accounts of the Joint Undertaking
for the financial year 2012, accompanied by the Joint Undertaking's
replies to the Court's observations, the Council recommends the
European Parliament to give a discharge to the Executive Director
of the Joint Undertaking in respect of the implementation of the
budget for the financial year 2012.
The observations in the Court of Auditors' report in
relation to the financial year 2012 call for some comments by the
Council, which may be summarised as follows:
- Excessive carry-overs:
in order to avoid excessive carry-overs, the Council calls on the
Joint Undertaking to pay due attention to the proper implementation
of commitment and payment appropriations in the course of the
budgetary year and to decommit unused appropriations if necessary,
in line with the budgetary principle of annuality. It welcomes the
improvements achieved so far in the overall implementation
rates.
- Calls for proposals: the
Council invites the Joint Undertaking, to implement further
improvements as regards the expenditure relating to calls for
proposals, and in particular to closure of projects, in order to
achieve a better execution rate of payment appropriations in the
future.
- Internal control systems: the Council welcomes the Joint Undertaking's replies
with regard to the completion of the financial application for the
management of grants and invites the Joint Undertakings to continue
efforts related to the improvement of its control systems and
procedures, notably the ex-ante control of cost claims, and to
provide more clarity to all actors through dedicated workshops and
trainings. As regards the Court's remarks on the internal audit
function, the Council invites the Joint Undertaking to bring its
own Financial Rules concerning the internal audit arrangements, and
in particular those regarding the powers of the Commission's
internal auditor, in line with the revised Framework Financial
Regulation. Moreover, the Council takes note of the weaknesses
detected by the Commission's Internal Audit Service regarding
delays in the implementation of the programme and the system of
evaluating the utilisation of resources and asks the Joint
Undertaking to remedy the detected weaknesses without
delay.
- Research results: the
Council also invites the Joint Undertaking to improve the
monitoring and reporting of research results, in line with the
provision of the relevant regulations of the Seventh Framework
Programmes.