# L_2014266EN.01029701.xml

| 5.9.2014 | EN | Official Journal of the European Union | L 266/297 |
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5.9.2014

EN

Official Journal of the European Union

L 266/297

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RESOLUTION OF THE EUROPEAN PARLIAMENT

of 3 April 2014

with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of the European Union Agency for Fundamental Rights for the financial year 2012

THE EUROPEAN PARLIAMENT,

| — | having regard to the final annual accounts of the European Union Agency for Fundamental Rights for the financial year 2012, |
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having regard to the final annual accounts of the European Union Agency for Fundamental Rights for the financial year 2012,

| — | having regard to the Court of Auditors’ report on the annual accounts of the European Union Agency for Fundamental Rights for the financial year 2012, together with the Agency’s replies (1), |
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having regard to the Court of Auditors’ report on the annual accounts of the European Union Agency for Fundamental Rights for the financial year 2012, together with the Agency’s replies (1),

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 Article 319 of the Treaty on the Functioning of the European Union, |
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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, |
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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,

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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 (3), 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 (3), and in particular Article 208 thereof,

3

| — | having regard to Council Regulation (EC) No 168/2007 of 15 February 2007 establishing a European Union Agency for Fundamental Rights (4), and in particular Article 21 thereof, |
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having regard to Council Regulation (EC) No 168/2007 of 15 February 2007 establishing a European Union Agency for Fundamental Rights (4), and in particular Article 21 thereof,

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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 (5), |
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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 (5),

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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 (6), 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 (6), and in particular Article 108 thereof,

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| — | having regard to its previous discharge decisions and resolutions, |
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having regard to its previous discharge decisions and resolutions,

| — | having regard to Rule 77 of, and Annex VI to, its Rules of Procedure, |
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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 (A7-0184/2014), |
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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 (A7-0184/2014),

| A. | whereas according to its financial statements, the budget of the European Union Agency for Fundamental Rights (‘the Agency’) for the financial year 2012 was EUR 20 376 000, representing an increase of 0,97 % compared to 2011, |
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A.

whereas according to its financial statements, the budget of the European Union Agency for Fundamental Rights (‘the Agency’) for the financial year 2012 was EUR 20 376 000, representing an increase of 0,97 % compared to 2011,

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

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

Follow-up of 2011 discharge

Follow-up of 2011 discharge

| 1. | Acknowledges from the Agency that:






  — | for the 2012 financial year, the Court of Auditors already noted satisfactory rates of the implementation of payment appropriations for Titles I and II (98 % and 89 %, respectively); acknowledges that for Title III, the rate of payment implementation of 49 % was justified and carry forwards of this level are unavoidable and are not the result of delays in the planning and implementation of the Agency’s annual work programme, |
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1.

Acknowledges from the Agency that:

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for the 2012 financial year, the Court of Auditors already noted satisfactory rates of the implementation of payment appropriations for Titles I and II (98 % and 89 %, respectively); acknowledges that for Title III, the rate of payment implementation of 49 % was justified and carry forwards of this level are unavoidable and are not the result of delays in the planning and implementation of the Agency’s annual work programme,

| — | in May 2013, the Executive Board of the Agency adopted a decision (Decision 2013/01) on the conduct of administrative inquiries and disciplinary procedures, and in conclusion the Agency complied with Parliament’s request by adopting this decision in agreement with the Commission, to adopt rules in order to respect the legitimate interest (including anonymity) of the parties, |
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in May 2013, the Executive Board of the Agency adopted a decision (Decision 2013/01) on the conduct of administrative inquiries and disciplinary procedures, and in conclusion the Agency complied with Parliament’s request by adopting this decision in agreement with the Commission, to adopt rules in order to respect the legitimate interest (including anonymity) of the parties,

| — | the European Anti-Fraud Office investigation, which was opened in 2012, was closed without recommendations in 2013, while the European Ombudsman case (0917/2011) is still open, |
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the European Anti-Fraud Office investigation, which was opened in 2012, was closed without recommendations in 2013, while the European Ombudsman case (0917/2011) is still open,

| — | the Agency implements an elaborate anti-harassment policy; is satisfied that all allegations of harassment have been carefully examined and that no cases of harassment were identified, |
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the Agency implements an elaborate anti-harassment policy; is satisfied that all allegations of harassment have been carefully examined and that no cases of harassment were identified,

| — | the Agency currently applies the Commission’s guidelines following a decision of the Executive Board (Decision 2012/04); notes that these guidelines will be replaced as soon as the Agency adopts the Regulatory Agencies’ model guidelines on whistleblowing, |
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the Agency currently applies the Commission’s guidelines following a decision of the Executive Board (Decision 2012/04); notes that these guidelines will be replaced as soon as the Agency adopts the Regulatory Agencies’ model guidelines on whistleblowing,

| — | declarations of interest and CVs of management team and most of full members of the Management Board are uploaded on the Agency’s website; |
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declarations of interest and CVs of management team and most of full members of the Management Board are uploaded on the Agency’s website;

Comments on the legality and regularity of transactions

Comments on the legality and regularity of transactions

| 2. | Notes with concern that in 2012, the Agency procured cleaning services via cascading framework contracts to two suppliers and due to a clerical error during the evaluation of offers, the ranking of the contractors was incorrect; notes that as a result of this error, one specific contract for EUR 56 784 was awarded in 2012 and that the related payments are irregular; acknowledges that following the Court of Auditors’ audit, the Agency has amended the ranking of the contractors accordingly; |
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2.

Notes with concern that in 2012, the Agency procured cleaning services via cascading framework contracts to two suppliers and due to a clerical error during the evaluation of offers, the ranking of the contractors was incorrect; notes that as a result of this error, one specific contract for EUR 56 784 was awarded in 2012 and that the related payments are irregular; acknowledges that following the Court of Auditors’ audit, the Agency has amended the ranking of the contractors accordingly;

Budget and financial management

Budget and financial management

| 3. | Notes that budget monitoring efforts during the financial year 2012 resulted in a budget implementation rate of 100 %; notes that the payment appropriations execution rate was 78,5 %; |
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3.

Notes that budget monitoring efforts during the financial year 2012 resulted in a budget implementation rate of 100 %; notes that the payment appropriations execution rate was 78,5 %;

| 4. | Notes that budget implementation for title III (operational expenditure) was low at 49 % of committed appropriations; acknowledges, however, that this did not arise from delays in the implementation of the Agency’s annual work programme and that this low level reflects the multiannual nature of activities; notes that the Agency has adopted a budgetary planning module that is linked directly to its annual work programme and that payments were planned and executed according to operational needs and that the Court of Auditors considers such situations to be acceptable; |
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4.

Notes that budget implementation for title III (operational expenditure) was low at 49 % of committed appropriations; acknowledges, however, that this did not arise from delays in the implementation of the Agency’s annual work programme and that this low level reflects the multiannual nature of activities; notes that the Agency has adopted a budgetary planning module that is linked directly to its annual work programme and that payments were planned and executed according to operational needs and that the Court of Auditors considers such situations to be acceptable;

Commitments and carry-overs

Commitments and carry-overs

| 5. | Acknowledges that the Court of Auditors’ annual audit has found no notable issues as regards the level of carryovers in 2012; commends the Agency for adhering to the principle of annuality and for the timely execution of its budget; |
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5.

Acknowledges that the Court of Auditors’ annual audit has found no notable issues as regards the level of carryovers in 2012; commends the Agency for adhering to the principle of annuality and for the timely execution of its budget;

Transfers

Transfers

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

Notes that according to the annual activity report, as well as the Court of Auditors’ findings, the level and nature of transfers in 2012 have remained within the limits of the financial rules; commends the Agency for its good budgetary planning;

Procurement and recruitment procedures

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 Agency’s procurement procedures in the Court of Auditors’ annual audit report; |
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7.

Notes that for the year 2012, neither sampled transactions nor other audit findings have led to any comments on the Agency’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 Agency’s recruitment procedures; |
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8.

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

Prevention and management of conflicts of interests and transparency

Prevention and management of conflicts of interests and transparency

| 9. | Acknowledges that the Agency will review its policy on the prevention and management of conflicts of interests on the basis of the Commission’s Guidelines on the Prevention and Management of Conflict of Interest in EU Decentralised Agencies; calls on the Agency to inform the discharge authority on the assessment results once available; |
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9.

Acknowledges that the Agency will review its policy on the prevention and management of conflicts of interests on the basis of the Commission’s Guidelines on the Prevention and Management of Conflict of Interest in EU Decentralised Agencies; calls on the Agency to inform the discharge authority on the assessment results once available;

Internal audit and controls

Internal audit and controls

| 10. | Acknowledges from the Agency that in 2012, the Commission’s Internal Audit Service (IAS) carried out an audit on procurement within the Agency and made two very important and seven important recommendations; notes that the Agency proposed an action plan which was accepted by the IAS and that by the cut-off date of 31 December 2012, eight of those recommendations were closed; notes that the one remaining important recommendation was closed in 2013; |
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10.

Acknowledges from the Agency that in 2012, the Commission’s Internal Audit Service (IAS) carried out an audit on procurement within the Agency and made two very important and seven important recommendations; notes that the Agency proposed an action plan which was accepted by the IAS and that by the cut-off date of 31 December 2012, eight of those recommendations were closed; notes that the one remaining important recommendation was closed in 2013;

| 11. | Notes with concern that the Agency did not have a formal ex post verification procedure in place during 2012; is satisfied that following a comprehensive risk analysis conducted by the Agency, a formal procedure was implemented at the beginning of 2013; |
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11.

Notes with concern that the Agency did not have a formal ex post verification procedure in place during 2012; is satisfied that following a comprehensive risk analysis conducted by the Agency, a formal procedure was implemented at the beginning of 2013;

ex post

Performance

Performance

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

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

| 13. | 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 (7) on the performance, financial management and control of the agencies. |
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13.

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 (7) on the performance, financial management and control of the agencies.

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(1)  OJ C 365, 13.12.2013, p. 245.

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

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

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(4)  OJ L 53, 22.2.2007, p. 1.

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

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

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(7)  Texts adopted, P7_TA(2014)0299 (see page 359 of this Official Journal).

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