PURPOSE: presentation of the EU Court of Auditors’ report on the annual accounts of the European Network and Information Security Agency (ENISA) for the year 2016, together with the Agency’s 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 concerned, amongst others, the annual accounts of the European Network and Information Security Agency (ENISA). In brief, the Agency’s main task is to enhance the Union’s capability to prevent and respond to network and information security problems by building on national and Union efforts.
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:
- the annual accounts of the Agency, which comprise the financial statements and the reports on the implementation of the budget for the financial year ended 31 December 2016, and
- the legality and regularity of the transactions underlying those accounts.
Opinion on the reliability of the accounts: in the Court’s opinion, the Agency’s 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 Commission’s accounting officer.
Opinion on the legality and regularity of the transactions underlying the accounts: in the Court’s opinion, the transactions underlying the annual accounts for the year ended 31 December 2016 are legal and regular in all material respects.
The report also makes a series of observations on the budgetary and financial management of the Agency, accompanied by the latter’s response. The main observations may be summarised as follows:
The Court’s observations:
- budgetary management: the Court noted that the commitment appropriations carried over are high for administrative expenditure with EUR 300 000 of committed appropriations. This high level mainly results from transfers made from staff expenditure and operational expenditure and primarily relate to investments in IT and a service car near year-end. Improvements in communication were also called for.
- staff relocation: the Court noted that in 2016, the Agency moved eight additional staff to Athens, reducing the number of staff in Heraklion to 14.
The Agency’s replies:
- budgetary management: the Agency stated that the carry-over is justified and related to the procurement of the SRM software which was finalised in December 2016 as well as the procurement for the Agency’s service car. Communication was informed through updated videoconference facilities and new software;
- staff relocation: the Agency noted that seven staff members in 2016 and two in 2017, requested to move to Athens office, due to the constrains of the Heraklion location. The total staff expected to be in Heraklion at the end of 2017 are eight.
Regarding ENISA and its external relations, the Agency has discussed with its host country authorities the possibility to relocate fully the Agency’s staff into its Athens’ office.
Lastly, the Court of Auditors’ report contains a summary of the Agency’s key figures in 2016:
- Budget: EUR 11 million.
- Staff: 69 including officials, temporary and contract staff and seconded national experts.