# L_2014334EN.01009001.xml

| 21.11.2014 | EN | Official Journal of the European Union | L 334/90 |
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21.11.2014

EN

Official Journal of the European Union

L 334/90

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RESOLUTION OF THE EUROPEAN PARLIAMENT

of 23 October 2014

with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of the Office of the Body of European Regulators for Electronic Communications for the financial year 2012

THE EUROPEAN PARLIAMENT,

| — | having regard to the final annual accounts of the Office of the Body of European Regulators for Electronic Communications for the financial year 2012, |
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having regard to the final annual accounts of the Office of the Body of European Regulators for Electronic Communications for the financial year 2012,

| — | having regard to the Court of Auditors' report on the annual accounts of the Office of the Body of European Regulators for Electronic Communications for the financial year 2012, together with the Office's replies (1), |
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having regard to the Court of Auditors' report on the annual accounts of the Office of the Body of European Regulators for Electronic Communications 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), |
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having regard to the Council's recommendation of 18 February 2014 (05849/2014 — C7-0054/2014),

| — | having regard to its decision of 3 April 2014
   (2) postponing its decision on granting discharge for the financial year 2012, and the accompanying resolution, |
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having regard to its decision of 3 April 2014
   (2) postponing its decision on granting discharge for the financial year 2012, and the accompanying resolution,

| — | having regard to Article 319 of the Treaty of the Functioning of the European Union, |
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having regard to Article 319 of the Treaty of the Functioning of the European Union,

| — | having regard to the Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (3), and in particular Article 185 thereof, |
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having regard to the Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (3), 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 (4), and in particular Article 208 thereof, |
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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 (4), and in particular Article 208 thereof,

| — | having regard to Regulation (EC) No 1211/2009 of the European Parliament and the Council of 25 November 2009 establishing the Body of European Regulators for Electronic Communications (BEREC) and the Office (5), and in particular Article 13 thereof, |
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having regard to Regulation (EC) No 1211/2009 of the European Parliament and the Council of 25 November 2009 establishing the Body of European Regulators for Electronic Communications (BEREC) and the Office (5), and in particular Article 13 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 (6), |
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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 (6),

| — | 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 (7), and in particular Article 108 thereof, |
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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 (7), and in particular Article 108 thereof,

| — | having regard to Rule 94 of, and Annex V to, its Rules of Procedure, |
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having regard to Rule 94 of, and Annex V to, its Rules of Procedure,

| — | having regard to the second report of the Committee on Budgetary Control (A8-0011/2014), |
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having regard to the second report of the Committee on Budgetary Control (A8-0011/2014),

Comments on the legality and regularity of transactions

Comments on the legality and regularity of transactions

| 1. | Takes note that in order to address the shortcomings related to the legality and regularity of transactions, the Office of the Body of European Regulators for Electronic Communications (‘the Office’) has included in its Financial and Accounting Manuals clear procedures, detailed steps and workflows to be used by all financial actors; welcomes the fact that processes relating to the carry forward exercise were under particular focus; |
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1.

Takes note that in order to address the shortcomings related to the legality and regularity of transactions, the Office of the Body of European Regulators for Electronic Communications (‘the Office’) has included in its Financial and Accounting Manuals clear procedures, detailed steps and workflows to be used by all financial actors; welcomes the fact that processes relating to the carry forward exercise were under particular focus;

Budget and financial management

Budget and financial management

| 2. | Ascertains from the Office's final annual accounts that both the budget implementation rate of 89,55 % and payment appropriations execution rate of 76,57 % show improvements over the results from 2012; acknowledges the steps taken to improve the rates of budget implementation; considers, however, that there is still room for improvement and calls on the Office to further improve its budget monitoring efforts in the future; |
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2.

Ascertains from the Office's final annual accounts that both the budget implementation rate of 89,55 % and payment appropriations execution rate of 76,57 % show improvements over the results from 2012; acknowledges the steps taken to improve the rates of budget implementation; considers, however, that there is still room for improvement and calls on the Office to further improve its budget monitoring efforts in the future;

Commitments and carryovers

Commitments and carryovers

| 3. | Welcomes the measures taken by the Office in order to address the issues relating to commitments and carryovers, such as improved budgetary planning and strict monitoring of monthly and end of year payments; acknowledges from the Office that it has ensured the recruitment of key positions with direct impact on financial circuit and has improved its policy on timely presentation and reimbursement of missions costs claimed by experts; |
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3.

Welcomes the measures taken by the Office in order to address the issues relating to commitments and carryovers, such as improved budgetary planning and strict monitoring of monthly and end of year payments; acknowledges from the Office that it has ensured the recruitment of key positions with direct impact on financial circuit and has improved its policy on timely presentation and reimbursement of missions costs claimed by experts;

| 4. | Notes with concern that the rate of cancelled committed appropriations carried forward to financial year 2013 is still high at 28 %, although it represents a significant decrease from the previous year's rate of 45 %; acknowledges from the Court of Auditors' report that those carryovers mostly related to contracts signed in the second half of 2013 for planned activities in 2013 and 2014; |
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4.

Notes with concern that the rate of cancelled committed appropriations carried forward to financial year 2013 is still high at 28 %, although it represents a significant decrease from the previous year's rate of 45 %; acknowledges from the Court of Auditors' report that those carryovers mostly related to contracts signed in the second half of 2013 for planned activities in 2013 and 2014;

| 5. | Takes note that the rate of unused appropriations decreased from 17 % in 2012 to 14,6 % in 2013, as well as the rate of carryovers to 2014, which decreased from EUR 611 223 (19 %) to EUR 461 983 (13 %); calls on the Office to continue to improve the planning and implementation of its activities and to further reduce carryover rates; |
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5.

Takes note that the rate of unused appropriations decreased from 17 % in 2012 to 14,6 % in 2013, as well as the rate of carryovers to 2014, which decreased from EUR 611 223 (19 %) to EUR 461 983 (13 %); calls on the Office to continue to improve the planning and implementation of its activities and to further reduce carryover rates;

Procurement and recruitment procedures

Procurement and recruitment procedures

| 6. | Acknowledges the inclusion of a mandatory and detailed procurement checklist in the Office's Financial Manual, as well as the appointment of a Procurement Officer and general procurement training for all staff; welcomes the fact that these measures resulted in the improved preparation, execution, documentation and coordination of the Office's procurement procedures; |
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6.

Acknowledges the inclusion of a mandatory and detailed procurement checklist in the Office's Financial Manual, as well as the appointment of a Procurement Officer and general procurement training for all staff; welcomes the fact that these measures resulted in the improved preparation, execution, documentation and coordination of the Office's procurement procedures;

| 7. | Welcomes the changes and improvements made to the existing recruitment procedures in order to respond to the discharge authority's requests and to increase transparency of the recruitment process and, in particular, the following:






  — | determination of written tests and interview questions, as well as threshold scores, prior to the examination of applications, |
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7.

Welcomes the changes and improvements made to the existing recruitment procedures in order to respond to the discharge authority's requests and to increase transparency of the recruitment process and, in particular, the following:

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determination of written tests and interview questions, as well as threshold scores, prior to the examination of applications,

| — | approval of nomination and changes in the composition of the selection board by the appointing authority, |
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approval of nomination and changes in the composition of the selection board by the appointing authority,

| — | revision of the recruitment guidelines implemented in 2013; |
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revision of the recruitment guidelines implemented in 2013;

| 8. | Welcomes the Office's revised communication policy, which ensures that mobile phones are given to staff based on professional needs, and the internal controls made for monitoring compliance with that policy; |
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8.

Welcomes the Office's revised communication policy, which ensures that mobile phones are given to staff based on professional needs, and the internal controls made for monitoring compliance with that policy;

| 9. | Takes note of the conclusion of a new banking contract for the Office's cash operations with a bank of ‘A+/A-1’ rating; acknowledges the inclusion of treasury management guidelines in the Office's Accounting Manual; |
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9.

Takes note of the conclusion of a new banking contract for the Office's cash operations with a bank of ‘A+/A-1’ rating; acknowledges the inclusion of treasury management guidelines in the Office's Accounting Manual;

Prevention and management of conflicts of interest and transparency

Prevention and management of conflicts of interest and transparency

| 10. | Acknowledges that the annual conflicts of interests declarations from the Office's Board of Regulators, Management Committee and Administrative Manager have been made available through special sections of the Office's public register of documents; notes that the conflicts of interests policy concerning the Office's staff members follows the same principles, and that the staff members' conflicts of interests declarations are also available through the Office's public register; |
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10.

Acknowledges that the annual conflicts of interests declarations from the Office's Board of Regulators, Management Committee and Administrative Manager have been made available through special sections of the Office's public register of documents; notes that the conflicts of interests policy concerning the Office's staff members follows the same principles, and that the staff members' conflicts of interests declarations are also available through the Office's public register;

| 11. | Takes note that the Office has not planned a review of its conflicts of interest policy in place, and that it considers all relevant policies on conflicts of interest as being in line with the Commission's Guidelines on the Prevention and Management of Conflicts of Interest in EU Decentralised Agencies from December 2013; acknowledges that the Office aims at raising awareness of its policy on conflicts of interest, as well as that of its Board, and that it will closely follow-up all relevant changes in this field; |
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11.

Takes note that the Office has not planned a review of its conflicts of interest policy in place, and that it considers all relevant policies on conflicts of interest as being in line with the Commission's Guidelines on the Prevention and Management of Conflicts of Interest in EU Decentralised Agencies from December 2013; acknowledges that the Office aims at raising awareness of its policy on conflicts of interest, as well as that of its Board, and that it will closely follow-up all relevant changes in this field;

Internal audit

Internal audit

| 12. | Notes that the Office has met all formal requirements for the Internal Control Standard (ICS) on Information and Communication (ICS 12); |
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12.

Notes that the Office has met all formal requirements for the Internal Control Standard (ICS) on Information and Communication (ICS 12);

| 13. | Acknowledges that the Office is adapting its planning and reporting to include measurable targets in order to implement the ICS on Objectives and Performance Indicators (ICS 5); notes that the Office completed its own procedure manuals and adopted a detailed internal procedure for registration of all non-compliant events in order to implement the ICS on Process and Procedures (ICS 8); takes note that the Office has updated its internal procedures on documents management in order to comply with the ICS on Document Management (ICS 11); |
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13.

Acknowledges that the Office is adapting its planning and reporting to include measurable targets in order to implement the ICS on Objectives and Performance Indicators (ICS 5); notes that the Office completed its own procedure manuals and adopted a detailed internal procedure for registration of all non-compliant events in order to implement the ICS on Process and Procedures (ICS 8); takes note that the Office has updated its internal procedures on documents management in order to comply with the ICS on Document Management (ICS 11);

| 14. | Takes note that the Office established an inventory procedure regarding the registration and disposal of fixed assets which was adopted as part of its Financial Manual; notes that a physical inventory was carried out in August 2013; welcomes the fact that, according to the Office's procedures, an asset inventory is to be completed each year; |
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14.

Takes note that the Office established an inventory procedure regarding the registration and disposal of fixed assets which was adopted as part of its Financial Manual; notes that a physical inventory was carried out in August 2013; welcomes the fact that, according to the Office's procedures, an asset inventory is to be completed each year;

| 15. | Notes that a review of the ICS is scheduled by the Internal Audit Service; calls on the Office to report to the discharge authority on the results of that review as soon as they are available; |
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15.

Notes that a review of the ICS is scheduled by the Internal Audit Service; calls on the Office to report to the discharge authority on the results of that review as soon as they are available;

Performance

Performance

| 16. | Welcomes the steps recently taken by the Office towards an improved communication with the European citizens about the impact its work has on them, in particular focusing on measurable and clearly defined objectives which allow for a better assessment of its activities; |
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16.

Welcomes the steps recently taken by the Office towards an improved communication with the European citizens about the impact its work has on them, in particular focusing on measurable and clearly defined objectives which allow for a better assessment of its activities;

| 17. | Notes that the Office has begun to increase its profile as a Union body by uploading the Union logo on some pages on its website, and looks forward to this being extended to the BEREC's home page and systematically to all communications, thereby ensuring visibility of the contribution from the Union budget to the Office; |
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17.

Notes that the Office has begun to increase its profile as a Union body by uploading the Union logo on some pages on its website, and looks forward to this being extended to the BEREC's home page and systematically to all communications, thereby ensuring visibility of the contribution from the Union budget to the Office;

| 18. | Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 3 April 2014 (8) on the performance, financial management and control of the agencies. |
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18.

Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 3 April 2014 (8

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(1)  
  OJ C 365, 13.12.2013, p. 9.

1

(2)  
  OJ L 266, 5.9.2014, p. 353.

2

(3)  
  OJ L 248, 16.9.2002, p. 1.

3

(4)  
  OJ L 298, 26.10.2012, p. 1.

4

(5)  
  OJ L 337, 18.12.2009, p. 1.

5

(6)  
  OJ L 357, 31.12.2002, p. 72.

6

(7)  
  OJ L 328, 7.12.2013, p. 42.

7

(8)  
  OJ L 266, 5.9.2014, p. 359.

8

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