The European Parliament adopted a decision concerning
the discharge to be granted to the Executive Director of the
European Medicines Agency (EMA) in respect of the implementation of
the Agency's budget for the financial year 2012. The vote on the
discharge decision approved the closure of the accounts (in
accordance with Annex VI, Article 5(1) of the Rules of Procedure of
the European Parliament.
Noting that the Court of Auditors stated that it has
obtained reasonable assurances that the annual accounts of the
Agency for the financial year 2012 are reliable, and that the
underlying transactions are legal and regular, Parliament adopted
by 493 votes to 65, with 20 abstentions, a resolution containing a
series of recommendations that form an integral part of the
discharge decision and as well as the general recommendations that
appear in the draft resolution on performance, financial
management and control of EU agencies.
These recommendations are summarised as
follows:
- Reliability of the accounts - legality and regularity of transactions:
Parliament noted that the Agency applies differing recognition
criteria for fee revenues and associated expenditure and that the
revenue from application fees is recognised on a straight-line
basis over a set time period. It also regretted that the Agency has
not yet validated its accounting system in the area of intangible
fixed assets, which, given the considerable investment in the
development of information and communications technology (ICT), is
a crucial part of the whole accounting system. It called on the
Agency to inform the discharge authority on progress in this regard
within the framework of the 2012 discharge follow-up. Parliament
also noted with concern that in order to cover higher school fees,
the Agency grants staff whose children attend primary or secondary
school a top-up allowance, which amounted to some EUR 389 000 in
2012, allowances that may be considered irregular. They
acknowledged that this situation is due to the lack of European
Schools in the city where the Agency is based.
- Budget and financial management: Parliament noted that the rate of committed
appropriations carried over was high for operating expenses at 27%
even though it acknowledged that this relates primarily to the
Agency’s planned move to a new premises in 2014 (EUR 4
million) and to the development of ICT systems (EUR 1.6
million).
- Commitments and carryovers: Parliament took note that the reduced amount carried
over to 2013 in comparison with 2010 and 2011 and stated that this
is partly related to the new building project. They reminded the
Agency of the importance of respecting the budgetary principle of
annuality.
- Prevention and management of conflicts of interests
and transparency: Parliament welcomed
the fact that for the second year in a row, the Agency held a
public workshop on conflicts of interests, aimed at defining the
right balance between ensuring the impartiality and independence of
experts involved in the Agency's work and securing the best
possible scientific expertise. It stated that the Agency revised
its policy on the handling of conflicts of interests by the
Scientific Committees' members and experts which is expected for
endorsement by the Management Board in March 2014. It called on the
Agency to present that revised policy to the discharge authority
once adopted. Parliament also noted that the Agency works together
closely with a variety of patient, healthcare and consumer
organisations in order to take their opinions into account; calls
on the Agency to request public disclosure regarding the funding of
any patient, consumer and healthcare organisation it works with,
and to carry out a conflict of interests check regarding those
organisations.
- Performance: Parliament
requested that the Agency communicate the results and impact its
work has on European citizens in an accessible way, mainly through
its website.
Members also made a series of observations on
transfers, procurement and recruitment procedures as well as
comments on internal controls.