PURPOSE: presentation of the EU Court of Auditors report on the annual accounts of the European Union Agency for Law Enforcement Training (CEPOL) for the financial year 2016, together with the Agencys reply.
CONTENT: in accordance with the tasks conferred on the Court of Auditors by the Treaty on the Functioning of the European Union, the Court presents to the European Parliament and to the Council, in the context of the discharge procedure, a Statement of Assurance as to the reliability of the annual accounts of each institution, body or agency of the EU, and the legality and regularity of the transactions underlying them, on the basis of an independent external audit.
This audit focused on the annual accounts of the European Union Agency for Law Enforcement Training (CEPOL). The Agencys task is to function as a network and to bring together the national police training institutes in the Member States to provide training sessions, based on common standards, for senior police agents.
Statement of Assurance: pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU), the Court has audited:
Opinion on the reliability of the accounts: in the Courts opinion, the Colleges annual accounts present fairly, in all material respects, its financial position as at 31 December 2016 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the Commissions accounting officer.
Opinion on the legality and regularity of the transactions underlying the accounts: the Court considers that the transactions underlying the annual accounts for the year ended 31 December 2016 are legal and regular in all material respects.
The report made a series of observations on the budgetary and financial management of the College, accompanied by the latters response. The main observations may be summarised as follows:
The Courts observations:
CEPOLs reply:
Lastly, the Court of Auditors report also contained a summary of the Colleges key figures in 2016: