Having examined the revenue and expenditure accounts
for the financial year 2012 and the balance sheet at 31 December
2012 of the European Medicines Agency (EMA), as well as the Court
of Auditors' report on the annual accounts of the Agency for the
financial year 2012, accompanied by the Agency's replies to the
Court's observations, the Council 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
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 Agency'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 Agency's Financial
Regulation and that the underlying transactions for that financial
year are legal and regular.
- Accounting system:
notwithstanding this favourable finding, the Council regrets the
shortcomings identified by the Court with regard to the Agency's
accounting system and urges the Agency to take swift measures to
remedy the identified weaknesses.
- Procurement procedures:
the Council also urges the Agency to take actions to remedy the
weaknesses found by the Court in the Agency's procurement
procedures and to address the weaknesses linked to compliance with
the Staff Regulations' provisions regarding payment of education
allowances.
- Carry-overs of appropriations: finally, the Council recalls that, in line with the
budgetary principle of annuality, carry-overs should be strictly
limited.