Having examined the revenue and expenditure accounts
for the financial year 2012 and the balance sheet at 31 December
2012 of the European Centre for the Development of Vocational
Training (CEDEFOP), as well as the Court of Auditors' report on the
annual accounts of the Centre for the financial year 2012,
accompanied by the Centre's replies to the Court's observations,
the Council recommends the European Parliament to give a discharge
to the Director of the Centre in respect of the implementation of
the budget for the financial year 2012.
The observations in the Court of Auditors' report call
for certain comments by the Council which can be summarised as
follows:
- in general, the Council welcomes the Court's opinion
that, in all material respects, the Centre's annual accounts
present fairly its financial position as at 31 December 2012 and
the results of its operations and its cash flows for the year then
ended, in accordance with the provisions of the Centre's Financial
Regulation and that the underlying transactions for that financial
year are legal and regular.
- Controls:
notwithstanding this favourable finding, the Council calls on the
Centre to strengthen its ex-ante verifications of grant
applications and to base them not only on certificates obtained
from independent auditors, but also on checks of original
supporting documentation to be submitted by the beneficiaries, in
order to increase the assurance provided by the verification
process.
- Carry-overs of appropriations: the Council asks the Centre to continue improving
its financial management by further limiting carry-overs of
appropriations to the following budgetary year to the minimum
necessary, in line with the budgetary principle of
annuality.