Having examined the revenue and expenditure accounts for the financial year 2016 and the balance sheet as at 31 December 2016 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 2016, accompanied by the Agency's replies to the Court's observations, the Council recommended 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 2016.
The Council welcomed the Court's opinion that the Agency's annual accounts present fairly 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 the Agency's Financial Regulation, and that the underlying transactions for 2016 are legal and regular in all material respects.
Nevertheless, the following observations were made:
- IT issues: although efforts made by the Agency, the Council urged the Agency to continue implementing the Court's recommendations from previous years as regards the evaluation of the effectiveness of the measures taken to remedy the weaknesses found by the Court in the Agency's information, communication and technology management control. The Council encouraged the Agency to pursue efforts to address the weaknesses detected by the Court regarding its IT accounting systems;
- procurement: the Council regretted the deficiencies found by the Court in some of the Agency's procurement procedures and called on the Agency to take appropriate actions in order to ensure the effectiveness of the process.
- controls: the Council, whilst acknowledging the Agency's own assessment of its control standards, regretted the Court's finding that the Agency is not yet fully complying with certain Internal Control Standards and invited the Agency to take the appropriate measures to bring its controls in compliance with these standards.