Procedure : 2013/2216(DEC)
Document stages in plenary
Document selected : A7-0186/2014

Texts tabled :

A7-0186/2014

Debates :

PV 02/04/2014 - 24
CRE 02/04/2014 - 24

Votes :

PV 03/04/2014 - 7.50

Texts adopted :

P7_TA(2014)0326

REPORT     
PDF 179kWORD 85k
20 March 2014
PE 521.665v02-00 A7-0186/2014

on discharge in respect of the implementation of the budget of Eurojust for the financial year 2012

(C7-0294/2013 – 2013/2216(DEC))

Committee on Budgetary Control

Rapporteur: Petri Sarvamaa

1. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

1. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

on discharge in respect of the implementation of the budget of Eurojust for the financial year 2012

(C7-0294/2013 – 2013/2216(DEC))

The European Parliament,

–   having regard to the final annual accounts of Eurojust for the financial year 2012,

–   having regard to the Court of Auditors' report on the annual accounts of Eurojust for the financial year 2012, together with Eurojust's replies(1),

–   having regard to the Council's recommendation of 18 February 2014 (05849/2014 – C7-0054/2014),

–   having regard to Article 319 of the Treaty on the Functioning of the European Union,

–   having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(2), and in particular Article 185 thereof,

–   having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002(3), and in particular Article 208 thereof,

–   having regard to Council Decision 2002/187/JHA of 28 February 2002 setting up Eurojust with a view to reinforcing the fight against serious crime(4), and in particular Article 36 thereof,

–   having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities(5),

–   having regard to Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council(6), and in particular Article 108 thereof,

–   having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

–   having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on the Civil Liberties, Justice and Home Affairs (A7-0186/2014),

1.  Grants the Administrative Director of Eurojust discharge in respect of the implementation of Eurojust’s budget for the financial year 2012;

2.  Sets out its observations in the resolution below;

3.  Instructs its President to forward this Decision and the resolution that forms an integral part of it to the Administrative Director of Eurojust, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series).

2. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

on the closure of the accounts of Eurojust for the financial year 2012

(C7-0294/2013 – 2013/2216(DEC))

The European Parliament,

–   having regard to the final annual accounts of Eurojust for the financial year 2012,

–   having regard to the Court of Auditors' report on the annual accounts of Eurojust for the financial year 2012, together with the Eurojust’s replies(7),

–   having regard to the Council’s recommendation of 18 February 2014 (05849/2014 – C7-0054/2014),

–   having regard to Article 319 of the Treaty on the Functioning of the European Union,

–   having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(8), and in particular Article 185 thereof,

–   having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002(9), and in particular Article 208 thereof,

–   having regard to Council Decision 2002/187/JHA of 28 February 2002 setting up Eurojust with a view to reinforcing the fight against serious crime(10), and in particular Article 36 thereof,

–   having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities(11),

–   having regard to Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council(12), and in particular Article 108 thereof,

–   having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

–   having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on the Civil Liberties, Justice and Home Affairs (A7-0186/2014),

1.  Approves the closure of the accounts of Eurojust for the financial year 2012;

2.  Instructs its President to forward this Decision to the Administrative Director of Eurojust, the Council, the Commission and the Court of Auditors, and to arrange for its publication in the Official Journal of the European Union (L series).

3. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of Eurojust for the financial year 2012

(C7-0294/2013 – 2013/2216(DEC))

The European Parliament,

–   having regard to the final annual accounts of Eurojust for the financial year 2012,

–   having regard to the Court of Auditors' report on the annual accounts of Eurojust for the financial year 2012, together with the Eurojust’s replies(13),

–   having regard to the Council’s recommendation of 18 February 2014 (05849/2014 – C7-0054/2014),

–   having regard to Article 319 of the Treaty on the Functioning of the European Union,

–   having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(14) ("the Financial Regulation"), and in particular Article 185 thereof,

–   having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002(15), and in particular Article 208 thereof,

–   having regard to Council Decision 2002/187/JHA of 28 February 2002 setting up Eurojust with a view to reinforcing the fight against serious crime(16), and in particular Article 36 thereof,

–   having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities(17),

–             having regard to Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council(18), and in particular Article 108 thereof,

–    having regard to its previous discharge decisions and resolutions,

–   having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

–   having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on the Civil Liberties, Justice and Home Affairs (A7-0186/2014),

A. whereas according to its financial statements, the final budget of Eurojust for the financial year 2012 was EUR 33 322 996, representing an increase of 6,27 % compared to 2011,

B. whereas, according to its financial statements, the contribution of the Union to Eurojust's budget for 2012 amounted to EUR 32 967 000, representing an increase of 5,21 % compared to 2011,

C. whereas the Court of Auditors has stated that it has obtained reasonable assurances that Eurojust's annual accounts for the financial year 2012 are reliable and that the underlying transactions are legal and regular,

Follow-up of 2011 discharge

1.   Notes from the Court of Auditors’ report on the annual accounts that out of four comments made in 2011, two corrective actions taken in response to the previous year's comments are still marked as 'outstanding' and two as 'completed';  

2.   Acknowledges from Eurojust that:

- it has provided the discharge authority with a report presenting the measures adopted and implemented following the discharge authority’s recommendations of 2010,

- different measures have been introduced to reduce the automatic carry-overs of commitments that aim at executing the budget in a timely manner, such as a new forecasting report reinforcing the operational units’ budget planning and execution, information on the overall budget execution being sent monthly, the Budget, Finance and Procurement Unit working in close contact with the operational units to assist them in the budget implementation and mandatory expenditure lifecycle training for all actors involved in the budget implementation,

- in order to reduce the vacancy rate and eliminate shortcomings in the implementation of recruitment procedures, Eurojust has set up a comprehensive recruitment action plan for 2012, putting the vacancy rate at the end of 2012 at 11,74 %;

Comment on the legality and regularity of transactions

3. Notes with concern that a framework contract for security services was signed in 2008 and amended in 2009; notes that the amended formula to calculate prices progressively increased them by 22 %, whereas the original framework contract had provided for a maximum increase of 4 %; notes that the total price increase above the 4 % ceiling amounted to some EUR 440 000 for the 2008 to 2012 period, of which some EUR 68 000 were paid in 2012; expresses concern that such a significant increase may undermine the transparency and fairness of the initial procurement procedure and distort competition;

Budget and financial management

4.   Notes that budget monitoring efforts during the financial year 2012 resulted in a budget implementation rate of 98 % for Title I, almost 100 % for Title II and 96 % for Title III in 2012; notes that the payment appropriations execution rate was 96 % for Title I, 85 % for Title II and 74 % for Title III;

Commitments and carryovers

5.  Acknowledges that the Court of Auditors' annual audit has found no notable issues as regards the level of carry-overs in 2012; commends Eurojust for adhering to the principle of annuality and for the timely execution of its budget;

Transfers

6.  Notes with satisfaction that according to the annual activity report as well as the Court of Auditors’ audit's findings, the level and nature of transfers in 2012 have remained within the limits of the financial rules; commends Eurojust for its good budgetary planning;

Procurement and Recruitment procedures

7.  Requires Eurojust to improve the transparency of recruitment procedures; notes that there was no evidence that questions for tests and interviews were set before the examination of the applications by the Selection Board and there is no evidence that the weighting between written tests and interviews was set before candidates’ screening; calls on Eurojust to follow this up within the framework of discharge 2012 follow-up report;

Prevention and management of conflicts of interests and transparency

8.  Acknowledges Eurojust's arrangements for the prevention and management of conflicts of interests; calls on Eurojust to inform the discharge authority of its intention to review its arrangements on the basis of the Commission's Guidelines on the Prevention and Management of Conflict of Interest in EU Decentralised Agencies;

9.  Observes that the CVs and declarations of interests of the members of the Management Board, the Executive Director and senior management are not publicly available; calls on Eurojust to remedy the situation as a matter of urgency;

Internal audit

10. Acknowledges from Eurojust that in 2012 the Commission's Internal Audit Service (IAS) carried out a follow up engagement in accordance with the Eurojust's Strategic Audit Plan; observes that in the course of the risk analysis, the IAS identified certain processes of high inherent risk which could not be considered as auditable within the audit plan, that Eurojust management submitted an action plan aimed at addressing these weaknesses and the actions undertaken by Eurojust were to be followed up by the IAS during the next in-depth risk assessment (2013); notes that there were four ‘very important’ recommendations from the years before which still were in the process of being addressed by Eurojust;

Performance

11. Requests that Eurojust communicate the results and impact its work has on European citizens in an accessible way, mainly through its website;

o

o         o

12. Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of … 2014(19) on the performance, financial management and control of the agencies.

24.2.2014

OPINION of the Committee on Civil Liberties, Justice and Home Affairs

for the Committee on Budgetary Control

on the discharge for implementation of the budget of Eurojust for the financial year 2012

(C7-0294/2013 – 2013/2216(DEC))

Rapporteur: Véronique Mathieu Houillon

SUGGESTIONS

The Committee on Civil Liberties, Justice and Home Affairs calls on the Committee on Budgetary Control, as the committee responsible, to incorporate the following suggestions in its motion for a resolution:

1.  Welcomes the Court of Auditors’ conclusions to the effect that the annual accounts of Eurojust, whose annual budget stood at EUR 33.3 million in 2012, present fairly, in all material respects, its financial position as at 31 December 2012 and the results of its operations and its cash flows for the year then ended, and that the transactions underlying the annual accounts of Eurojust for the financial year 2012 are legal and regular in all material respects;

2.  Notes the Court of Auditors’ observations to the effect that recruitment procedures need to be improved;

3.  Notes that the increase in prices above the ceiling set for the framework contract for security services could call into question the public procurement procedure concerned;

4.  Considers, in general, that Eurojust should pay particular attention to ensuring sound financial management, i.e. to using its appropriations economically, efficiently and effectively in the performance of its duties.

RESULT OF FINAL VOTE IN COMMITTEE

Date adopted

12.2.2014

 

 

 

Result of final vote

+:

–:

0:

47

1

1

Members present for the final vote

Jan Philipp Albrecht, Roberta Angelilli, Rita Borsellino, Arkadiusz Tomasz Bratkowski, Carlos Coelho, Agustín Díaz de Mera García Consuegra, Ioan Enciu, Frank Engel, Kinga Gál, Kinga Göncz, Ágnes Hankiss, Anna Hedh, Salvatore Iacolino, Lívia Járóka, Teresa Jiménez-Becerril Barrio, Timothy Kirkhope, Juan Fernando López Aguilar, Monica Luisa Macovei, Svetoslav Hristov Malinov, Véronique Mathieu Houillon, Anthea McIntyre, Nuno Melo, Roberta Metsola, Claude Moraes, Antigoni Papadopoulou, Georgios Papanikolaou, Judith Sargentini, Birgit Sippel, Csaba Sógor, Renate Sommer, Rui Tavares, Nils Torvalds, Kyriacos Triantaphyllides, Wim van de Camp, Axel Voss, Tatjana Ždanoka, Auke Zijlstra

Substitute(s) present for the final vote

Alexander Alvaro, Silvia Costa, Franco Frigo, Mariya Gabriel, Siiri Oviir, Zuzana Roithová, Salvador Sedó i Alabart, Sir Graham Watson

Substitute(s) under Rule 187(2) present for the final vote

Françoise Castex, Knut Fleckenstein, Anne E. Jensen, Luis Yáñez-Barnuevo García

RESULT OF FINAL VOTE IN COMMITTEE

Date adopted

17.3.2014

 

 

 

Result of final vote

+:

–:

0:

17

2

1

Members present for the final vote

Marta Andreasen, Jean-Pierre Audy, Zuzana Brzobohatá, Martin Ehrenhauser, Jens Geier, Gerben-Jan Gerbrandy, Ingeborg Gräßle, Rina Ronja Kari, Monica Luisa Macovei, Jan Mulder, Eva Ortiz Vilella, Paul Rübig, Petri Sarvamaa, Bart Staes, Georgios Stavrakakis, Derek Vaughan

Substitute(s) present for the final vote

Amelia Andersdotter, Philip Bradbourn, Markus Pieper

Substitute(s) under Rule 187(2) present for the final vote

Thomas Ulmer

(1)

OJ C 365, 13.12.2013, p. 228.

(2)

     OJ L 248, 16.9.2002, p. 1.

(3)

     OJ L 298, 26.10.2012, p. 1.

(4)

OJ L 63, 6.3.2002, p. 1.

(5)

     OJ L 357, 31.12.2002, p. 72.

(6)

OJ L 328, 7.12.2013, p. 42.

(7)

     OJ C 365, 13.12.2013, p. 228.

(8)

     OJ L 248, 16.9.2002, p. 1.

(9)

     OJ L 298, 26.10.2012, p. 1.

(10)

OJ L 63, 6.3.2002, p. 1.

(11)

   OJ L 357, 31.12.2002, p. 72.

(12)

OJ L 328, 7.12.2013, p. 42.

(13)

   OJ C 365, 13.12.2013, p. 228.

(14)

   OJ L 248, 16.9.2002, p. 1.

(15)

   OJ L 298, 26.10.2012, p. 1.

(16)

OJ L 63, 6.3.2002, p. 1.

(17)

   OJ L 357, 31.12.2002, p. 72.

(18)

OJ L 328, 7.12.2013, p. 42.

(19)

Texts adopted, P7_TA-PROV(2014).

Last updated: 20 March 2014Legal notice