2013 discharge: European GNSS Agency (GSA)

Having examined the revenue and expenditure accounts for the financial year 2013 and the balance sheet at 31 December 2013 of the European GNSS Agency, as well as the Court of Auditors' report on the annual accounts of the Agency for the financial year 2013, accompanied by the Agency's replies to the Court's observations, the Council recommends the European Parliament to give a discharge to the Executive Director of the Agency in respect of the implementation of the budget for the financial year 2013

The Council welcomes the Court's opinion that, in all material respects, the Agency's annual accounts present fairly the financial position as at 31 December 2013 and the results of operations and cash flows for 2013, in accordance with the provisions of the Agency's Financial Regulation and the accounting rules adopted by the Commission's accounting officer, and that the underlying transactions for 2013 are legal and regular.

Nevertheless, the Council has made some observations. They may be summarised as follows:

• carry-overs: the Council reiterates last year's comment, calling upon the Agency to improve its financial programming and monitoring of the budget implementation in order to reduce the level of commitments carried over to the next financial year to the strict minimum;
• procurement: the Council, invites the Agency to ensure compliance with public procurement procedures, including the related provisions of the implementing rules under the Financial Regulation.