# L_2014266EN.01025301.xml

| 5.9.2014 | EN | Official Journal of the European Union | L 266/253 |
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5.9.2014

EN

Official Journal of the European Union

L 266/253

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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 Network and Information Security Agency for the financial year 2012

THE EUROPEAN PARLIAMENT,

| — | having regard to the final annual accounts of the European Network and Information Security Agency for the financial year 2012, |
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having regard to the final annual accounts of the European Network and Information Security Agency for the financial year 2012,

| — | having regard to the Court of Auditors’ report on the annual accounts of the European Network and Information Security Agency 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 Network and Information Security Agency 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) (‘the Financial Regulation’), 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) (‘the Financial Regulation’), 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,

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| — | having regard to Regulation (EC) No 460/2004 of the European Parliament and of the Council of 10 March 2004 establishing the European Network and Information Security Agency (4), and in particular Article 17 thereof, |
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having regard to Regulation (EC) No 460/2004 of the European Parliament and of the Council of 10 March 2004 establishing the European Network and Information Security Agency (4), and in particular Article 17 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 (A7-0194/2014), |
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having regard to the report of the Committee on Budgetary Control (A7-0194/2014),

| A. | whereas, according to its financial statements, the final budget of the European Network and Information Security Agency (‘the Agency’) for the financial year 2012 was EUR 8 158 163, representing an increase of 0,68 % compared to 2011; whereas the Agency’s entire budget derives from the Union budget, |
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A.

whereas, according to its financial statements, the final budget of the European Network and Information Security Agency (‘the Agency’) for the financial year 2012 was EUR 8 158 163, representing an increase of 0,68 % compared to 2011; whereas the Agency’s entire budget derives from the Union budget,

| 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 the 2011 discharge

Follow-up of the 2011 discharge

| 1. | Acknowledges from the Agency that:






  — | the amount of carry-overs at the end of 2012 for Title III represented 13 % of the annual budget and that the carry-overs for Title II represented 2 % of the annual budget, while the global amount carried forward represented 8,5 % of the annual budget; acknowledges that the reduction in the level of appropriations carried forward to the next year was achieved by shifting procurement planning from the first quarter of the financial year to the last quarter of the preceding year, |
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1.

Acknowledges from the Agency that:

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the amount of carry-overs at the end of 2012 for Title III represented 13 % of the annual budget and that the carry-overs for Title II represented 2 % of the annual budget, while the global amount carried forward represented 8,5 % of the annual budget; acknowledges that the reduction in the level of appropriations carried forward to the next year was achieved by shifting procurement planning from the first quarter of the financial year to the last quarter of the preceding year,

| — | its first inventory count was launched in April 2013 using ABAC Assets application and technology, whereby the Agency verified the existence, valuation, eligibility and correctness of fixed asset records, |
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its first inventory count was launched in April 2013 using ABAC Assets application and technology, whereby the Agency verified the existence, valuation, eligibility and correctness of fixed asset records,

| — | the necessary measures were taken to address the lack of transparency of recruitment procedures; acknowledges that the Court of Auditors marked the issue as ‘completed’ in its report; |
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the necessary measures were taken to address the lack of transparency of recruitment procedures; acknowledges that the Court of Auditors marked the issue as ‘completed’ in its report;

Budget and financial management

Budget and financial management

| 2. | Notes with satisfaction that budget monitoring efforts during the financial year 2012 resulted in a budget implementation rate of 100 % and that the payment appropriations execution rate was 91,45 %; |
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2.

Notes with satisfaction that budget monitoring efforts during the financial year 2012 resulted in a budget implementation rate of 100 % and that the payment appropriations execution rate was 91,45 %;

Commitments and carry-overs

Commitments and carry-overs

| 3. | Acknowledges that the Court of Auditors’ annual audit has found no notable issues as regards the level of carry-overs in 2012 and commends the Agency for adhering to the principle of annuality and for timely execution of its budget; |
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3.

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

Transfers

Transfers

| 4. | Notes with satisfaction that according to the annual activity report, as well as the Court of Auditors’ audit findings, the level and nature of transfers in 2012 have remained within the limits of the financial rules and commends the Agency for its good budgetary planning; |
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4.

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

Procurement and recruitment procedures

Procurement and recruitment procedures

| 5. | 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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5.

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;

| 6. | Notes that the Court of Auditors made no comments in its annual audit report for 2012 as regards the Agency’s recruitment procedures; |
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6.

Notes that the Court of Auditors made no comments in its annual audit report for 2012 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

| 7. | Acknowledges that the Management Board approved and signed the decision on practical arrangements for implementing transparency and confidentiality rules in October 2013; |
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7.

Acknowledges that the Management Board approved and signed the decision on practical arrangements for implementing transparency and confidentiality rules in October 2013;

| 8. | Observes that the CVs and declarations of interests of the members of the Management Board are not publicly available; calls on the Agency to remedy the situation as a matter of urgency; |
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8.

Observes that the CVs and declarations of interests of the members of the Management Board are not publicly available; calls on the Agency to remedy the situation as a matter of urgency;

Comments on internal controls

Comments on internal controls

| 9. | Notes with concern that according to the Court of Auditors’ annual audit report, although the Financial Regulation and the corresponding implementing rules provide for a physical inventory of fixed assets at least every three years, this was not respected and the Agency did not carry out a comprehensive physical inventory in 2012, following the physical inventory of 2009; acknowledges that it would have been either very difficult or even counterproductive to carry out an inventory in 2012 because the inventory management module of the integrated budget and accounting platform, supported by the Commission (DG BUDG), has only been in place since that same year; acknowledges that this issue has been addressed with the new system in 2013; |
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9.

Notes with concern that according to the Court of Auditors’ annual audit report, although the Financial Regulation and the corresponding implementing rules provide for a physical inventory of fixed assets at least every three years, this was not respected and the Agency did not carry out a comprehensive physical inventory in 2012, following the physical inventory of 2009; acknowledges that it would have been either very difficult or even counterproductive to carry out an inventory in 2012 because the inventory management module of the integrated budget and accounting platform, supported by the Commission (DG BUDG), has only been in place since that same year; acknowledges that this issue has been addressed with the new system in 2013;

Internal audit

Internal audit

| 10. | Acknowledges from the Agency that in 2012 the Commission’s Internal Audit Service (IAS) carried out an in-depth risk assessment exercise in order to determine the audit priorities for the coming three years; observes that the IAS submitted its final strategic audit plan for 2013-2015 on 3 December 2012, defining the prospective topics for the IAS audits of the Agency for this period; notes that the IAS also carried out a desk review on information provided by the Agency, which showed that no critical recommendations were open as of 31 December 2012; notes with concern, however, that the implementation of four very important recommendations was delayed, with respect to the deadlines defined by the Agency in the original action plans; notes that two of those recommendations are actually closed; |
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10.

Acknowledges from the Agency that in 2012 the Commission’s Internal Audit Service (IAS) carried out an in-depth risk assessment exercise in order to determine the audit priorities for the coming three years; observes that the IAS submitted its final strategic audit plan for 2013-2015 on 3 December 2012, defining the prospective topics for the IAS audits of the Agency for this period; notes that the IAS also carried out a desk review on information provided by the Agency, which showed that no critical recommendations were open as of 31 December 2012; notes with concern, however, that the implementation of four very important recommendations was delayed, with respect to the deadlines defined by the Agency in the original action plans; notes that two of those recommendations are actually closed;

Performance

Performance

| 11. | 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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11.

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

| 12. | 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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12.

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. 172.

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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 77, 13.3.2004, 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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