Procedure : 2013/2245(DEC)
Document stages in plenary
Document selected : A7-0187/2014

Texts tabled :

A7-0187/2014

Debates :

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

Votes :

PV 03/04/2014 - 7.30

Texts adopted :


REPORT     
PDF 178kWORD 89k
20 March 2014
PE 521.656v02-00 A7-0187/2014

on discharge in respect of the implementation of the budget of the European Asylum Support Office for the financial year 2012

(C7-0333/2013 – 2013/2245(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 the European Asylum Support Office for the financial year 2012

(C7-0333/2013 – 2013/2245(DEC))

The European Parliament,

–   having regard to the final annual accounts of the European Asylum Support Office for the financial year 2012,

–   having regard to the Court of Auditors' report on the annual accounts of the European Asylum Support Office for the financial year 2012, together with the Office’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 Regulation (EC) No 439/2010 of the European Parliament and of the Council of 19 May 2010 establishing a European Asylum Support Office(4), and in particular Article 35 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 (A7-0187/2014),

1.  Grants the Executive Director of the European Asylum Support Office discharge in respect of the implementation of the Office'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 Executive Director of the European Asylum Support Office, 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 the European Asylum Support Office for the financial year 2012

(C7-0333/2013 – 2013/2245(DEC))

The European Parliament,

–   having regard to the final annual accounts of the European Asylum Support Office for the financial year 2012,

–   having regard to the Court of Auditors' report on the annual accounts of the European Asylum Support Office for the financial year 2012, together with the Office’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 Regulation (EC) No 439/2010 of the European Parliament and of the Council of 19 May 2010 establishing a European Asylum Support Office(10), and in particular Article 35 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 (A7-0187/2014),

1.  Approves the closure of the accounts of the European Asylum Support Office for the financial year 2012;

2.  Instructs its President to forward this Decision to the Executive Director of the European Asylum Support Office, 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 the European Asylum Support Office for the financial year 2012

(C7-0333/2013 – 2013/2245(DEC))

The European Parliament,

–   having regard to the final annual accounts of the European Asylum Support Office for the financial year 2012,

–   having regard to the Court of Auditors' report on the annual accounts of the European Asylum Support Office for the financial year 2012, together with the Office’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), 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 Regulation (EC) No 439/2010 of the European Parliament and of the Council of 19 May 2010 establishing a European Asylum Support Office(16), and in particular Article 35 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 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 (A7-0187/2014),

A. whereas the European Asylum Support Office ("the Office") was granted financial autonomy on 20 September 2012, its budget having been implemented by the Commission until that date,

B. whereas according to its financial statements, the Office's budget for the financial year 2012 was EUR 10 000 000,

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

Comments on the legality and regularity of transactions

1.  Notes that the Office's accounting system has not yet been validated by its accounting officer;

Budget and financial management

2.  Notes that budget monitoring efforts during the financial year 2012 resulted in a budget implementation rate of 69,02 % and that the payment appropriations execution rate was 41,20 %;

Commitments and carryovers

3.  Notes that the budgetary needs for 2012 were considerably overestimated as only EUR 4 800 000 out of EUR 7 000 000 transferred upon receiving financial autonomy were committed;

4.  Notes with concern that the committed appropriations of EUR 3 200 000 have been carried over, representing 65,13 % of the total committed appropriations for the period of financial autonomy; reminds the Office that a high level of carry-overs is at odds with the budgetary principle of annuality; invites the Office to therefore improve its performance in this regard; acknowledges, however, that the carry-overs are mostly related to invoices not yet received or paid at the end of the year and to pending reimbursements for costs relating to experts; acknowledges, moreover, that approximately EUR 800 000 concern refurbishment work carried out at the Office’s premises in 2012, for which the payments will be made following final acceptance;

5.  Notes with concern that a carry-over of EUR 2 000 00 was not covered by a legal commitment (contract) and was therefore irregular; calls on the Office to inform the discharge authority on the steps taken to prevent similar situations in the future;

Transfers

6.  Notes with satisfaction that according to the annual activity report as well as the Court of Auditors' audits findings, the level and nature of transfers in 2012 have remained within the limits of the financial rules;

Procurement and recruitment procedures

7.  Notes that for the year 2012, neither sampled transactions nor other audit findings have led to any comments on the Office’s procurement procedures in the Court of Auditors' annual audit report;

8.  Notes that the Court of Auditors in its annual audit report for 2012 made no comments as regards the Office’s recruitment procedures;

Prevention and management of conflicts of interest and transparency

9.  Acknowledges from the Office that it has adopted a policy on the prevention and management of conflicts of interest, which aims at setting out a number of principles, procedures and tools intended to prevent, identify and manage situations of conflicts of interest;

10.  Observes that the CVs and Declarations of Interests of the members of the Management Board and senior management as well as the Declaration of Interests of the Executive Director are not publicly available; calls on the Office to remedy the situation as a matter of urgency;

Internal Controls

11. Notes the lack of a physical inventory and the fact that 20 % of payments were made after the deadlines set in the Financial Regulation; notes that 10 of the 16 internal control standards had not yet been fully implemented; notes the Office's explanations regarding the exceptional circumstances in 2012, which was the year in which the Office became financially independent from the Commission (DG HOME), in September;

Performance

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

13.  Takes the view that at the very minimum, the Office’s annual activity report should be published in all official languages of the Union, and not only in English as it is at present; is of the opinion that German and French versions of the report should be made available as a first step if it is not possible to publish it in all official languages of the Union immediately;

o

o   o

14. 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 the European Asylum Support Office (EASO) for the financial year 2012

(C7-0333/2013 – 2013/2245(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.  Notes the Court of Auditors’ conclusions to the effect that the annual accounts of the European Asylum Support Office (EASO), whose annual budget stood at EUR 10 million, 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 the EASO for the financial year 2012 are legal and regular in all material respects;

2.  Notes the Court’s observation that the EASO’s accounting system had not yet been validated by the accounting officer and the agency’s reply to the effect that the system was validated in May 2013; notes the lack of a physical inventory and the fact that 20% of payments were made after the deadlines set in the Financial Regulation and 10 of the 16 internal control standards had not yet been fully implemented; notes EASO's explanations regarding the exceptional circumstances obtaining in 2012, which was the year in which the office became financially independent (in September) of the Commission (DG HOME);

3.  Considers, in general, that the EASO 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;

4.  Takes the view that at least the EASO’s annual activity report should be published in all the EU official languages, not only in English as it is at present, with German and French versions being made available as a first step if it is not possible to do this immediately.

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:

16

1

2

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, Markus Pieper

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

Thomas Ulmer

(1)

     OJ C 365, 13.12.2013, p. 73.

(2)

     OJ L 248, 16.9.2002, p. 1.

(3)

     OJ L 298, 26.10.2012, p. 1.

(4)

OJ L 132, 29.5.2010, p. 11.

(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. 73.

(8)

     OJ L 248, 16.9.2002, p. 1.

(9)

     OJ L 298, 26.10.2012, p. 1.

(10)

OJ L 132, 29.5.2010, p. 11.

(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. 73.

(14)

   OJ L 248, 16.9.2002, p. 1.

(15)

   OJ L 298, 26.10.2012, p. 1.

(16)

OJ L 132, 29.5.2010, p. 11.

(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