# C_2007309EN.01010501.xml

| 19.12.2007 | EN | Official Journal of the European Union | C 309/105 |
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19.12.2007

EN

Official Journal of the European Union

C 309/105

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REPORT

REPORT

on the annual accounts of the European Police College for the financial year 2006 together with the College's replies

(2007/C 309/18)

CONTENTS

| 1-2 | INTRODUCTION |
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1-2

| 3-6 | STATEMENT OF ASSURANCE |
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3-6

| 7-11 | OBSERVATIONS |
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7-11

Tables 1 to 3

The College's replies

The College's replies

INTRODUCTION

| 1. | The European Police College (hereinafter called ‘the College’) was established by Council Decision 2000/820/JHA, as repealed in 2005 and replaced by Council Decision 2005/681/JHA (1). The College's task is to function as a network and bring together the national training institutes in the Member States to provide training sessions, based on common standards, for senior police officers. The College became fully autonomous in 2006. |
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1.

The European Police College (hereinafter called ‘the College’) was established by Council Decision 2000/820/JHA, as repealed in 2005 and replaced by Council Decision 2005/681/JHA (1). The College's task is to function as a network and bring together the national training institutes in the Member States to provide training sessions, based on common standards, for senior police officers. The College became fully autonomous in 2006.

1

| 2. | Table 1 summarises the College's competences and activities. Key data summarised from the financial statements drawn up by the College for the financial year 2006 is presented in Tables 2 and 3 for information purposes. |
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2.

Table 1 summarises the College's competences and activities. Key data summarised from the financial statements drawn up by the College for the financial year 2006 is presented in Tables 2 and 3 for information purposes.

Table 1

Tables 2

3

STATEMENT OF ASSURANCE

| 3. | This Statement is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (2); it was drawn up following an examination of the College's accounts, as required by Article 248 of the Treaty establishing the European Community. |
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3.

This Statement is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (2); it was drawn up following an examination of the College's accounts, as required by Article 248 of the Treaty establishing the European Community.

2

| 4. | The College's accounts for the financial year ended 31 December 2006 (3) were drawn up by its Director, pursuant to Article 11 of Council Decision 2005/681/JHA, and sent to the Court, which is required to give Statement of Assurance on their reliability and on the legality and regularity of the underlying transactions. |
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4.

The College's accounts for the financial year ended 31 December 2006 (3) were drawn up by its Director, pursuant to Article 11 of Council Decision 2005/681/JHA, and sent to the Court, which is required to give Statement of Assurance on their reliability and on the legality and regularity of the underlying transactions.

3

| 5. | The Court conducted its audit in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics, insofar as these are applicable in the European Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and that the underlying transactions are legal and regular. |
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5.

The Court conducted its audit in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics, insofar as these are applicable in the European Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and that the underlying transactions are legal and regular.

| 6. | The Court has thus obtained a reasonable basis for the Statement set out below.

  Reliability of the accountsThe College's accounts for the financial year ended 31 December 2006 are, in all material respects, reliable. Nevertheless, the Court draws attention to the observations in paragraph 9.Legality and regularity of the underlying transactionsExcept for the situation described in paragraph 11, the transactions underlying the College's annual accounts, taken as a whole, are legal and regular. |
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6.

The Court has thus obtained a reasonable basis for the Statement set out below.

Reliability of the accountsThe College's accounts for the financial year ended 31 December 2006 are, in all material respects, reliable. Nevertheless, the Court draws attention to the observations in paragraph 9.Legality and regularity of the underlying transactionsExcept for the situation described in paragraph 11, the transactions underlying the College's annual accounts, taken as a whole, are legal and regular.

Reliability of the accountsThe College's accounts for the financial year ended 31 December 2006 are, in all material respects, reliable. Nevertheless, the Court draws attention to the observations in paragraph 9.Legality and regularity of the underlying transactionsExcept for the situation described in paragraph 11, the transactions underlying the College's annual accounts, taken as a whole, are legal and regular.

OBSERVATIONS

| 7. | In 2006 the College did not establish the necessary systems and procedures to enable it to prepare a financial report in compliance with the requirements of the framework Financial Regulation applicable to the Agencies. |
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7.

In 2006 the College did not establish the necessary systems and procedures to enable it to prepare a financial report in compliance with the requirements of the framework Financial Regulation applicable to the Agencies.

| 8. | The College's Financial Regulation refers to the need for detailed rules for its implementation (4). The College did not yet adopt any detailed implementing rules, including those ensuring the transparency of the College's procurement procedures. |
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8.

The College's Financial Regulation refers to the need for detailed rules for its implementation (4). The College did not yet adopt any detailed implementing rules, including those ensuring the transparency of the College's procurement procedures.

4

| 9. | The College did neither implement its budget using differentiated appropriations as provided for by its Financial Regulation (5)nor draw up budgetary implementation statements. The introduction of commitment appropriations would improve control over the College's budgetary implementation and ensure that any appropriations which were unused at the close of the financial year could be carried over under strictly defined conditions in accordance with the Financial Regulation. |
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9.

The College did neither implement its budget using differentiated appropriations as provided for by its Financial Regulation (5)nor draw up budgetary implementation statements. The introduction of commitment appropriations would improve control over the College's budgetary implementation and ensure that any appropriations which were unused at the close of the financial year could be carried over under strictly defined conditions in accordance with the Financial Regulation.

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| 10. | As regards the courses and seminars (1 296 636 euro in 2006), although information relating to the events was made available, there was no formal submission and approval of cost estimates prior to the events taking place. Budget appropriations were not used in accordance with the principle of sound financial management (6). |
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10.

As regards the courses and seminars (1 296 636 euro in 2006), although information relating to the events was made available, there was no formal submission and approval of cost estimates prior to the events taking place. Budget appropriations were not used in accordance with the principle of sound financial management (6).

6

| 11. | The system of procurement did not comply with the provisions of the Financial Regulation. There was no documentation available to justify the need to purchase particular items and to explain the recourse to a particular supplier. A similar issue arose with removal costs for staff, which were not dealt with following standard procurement procedures for the acquisition of goods and services. |
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11.

The system of procurement did not comply with the provisions of the Financial Regulation. There was no documentation available to justify the need to purchase particular items and to explain the recourse to a particular supplier. A similar issue arose with removal costs for staff, which were not dealt with following standard procurement procedures for the acquisition of goods and services.

This report was adopted by the Court of Auditors in Luxembourg at its meeting of 27 September 2007.

For the Court of Auditors

Hubert WEBER

President

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(1)  OJ L 256, 1.10.2005, p. 63.

1

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

2

(3)  These accounts were drawn up on 28 March 2007 and received by the Court on 6 July 2007.

3

(4)  For example, in Article 10(3), Article 34 and Article 74.

4

(5)  Article 8 of the College's Financial Regulation.

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(6)  Article 25 of the College's Financial Regulation.

6

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Table 1

European Police College (Bramshill)

| Areas of Community Competence deriving from the Treaty | Competences of the College as defined in Council Decision 2005/681/JHA | Governance | Resources made available to the College in 2006 | Main products and services supplied in 2006 |
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| Approximation of laws

  Treaty on European Union, in particular Article 30(1) and Article 34(2) thereof. | Objectives

  The aim of CEPOL shall be to help train the senior police officers of the Member States by optimising cooperation between CEPOL's various components. It shall support and develop a European approach to the main problems facing Member States in the fight against crime, crime prevention and the maintenance of law and order and public security, in particular the cross-border dimensions of those problems. | Tasks







  (1) | To increase knowledge of the national police systems and structures of other Member States and of cross-border police cooperation within the European Union; |

Areas of Community Competence deriving from the Treaty

Competences of the College as defined in Council Decision 2005/681/JHA

Governance

Resources made available to the College in 2006

Main products and services supplied in 2006

Approximation of laws

Treaty on European Union, in particular Article 30(1) and Article 34(2) thereof.

Objectives

The aim of CEPOL shall be to help train the senior police officers of the Member States by optimising cooperation between CEPOL's various components. It shall support and develop a European approach to the main problems facing Member States in the fight against crime, crime prevention and the maintenance of law and order and public security, in particular the cross-border dimensions of those problems.

Tasks

(1)

To increase knowledge of the national police systems and structures of other Member States and of cross-border police cooperation within the European Union;

| (2) | To improve knowledge of international and Union instruments, particularly in the following sectors:






  (a) | the institutions of the European Union, their functioning and role, as well as the decision-making mechanisms and legal instruments of the European Union, in particular as regards their implications for law-enforcement cooperation; |
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(2)

To improve knowledge of international and Union instruments, particularly in the following sectors:

(a)

the institutions of the European Union, their functioning and role, as well as the decision-making mechanisms and legal instruments of the European Union, in particular as regards their implications for law-enforcement cooperation;

| (b) | Europol's objectives, structure and functioning, as well as ways to maximise cooperation between Europol and relevant law-enforcement services in the Member States in the fight against organised crime; |
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(b)

Europol's objectives, structure and functioning, as well as ways to maximise cooperation between Europol and relevant law-enforcement services in the Member States in the fight against organised crime;

| (c) | Eurojust's objectives, structure and functioning; |
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(c)

Eurojust's objectives, structure and functioning;

| (3) | to provide appropriate training with regard to respect for democratic safeguards, with particular reference to the rights of defence. |
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(3)

to provide appropriate training with regard to respect for democratic safeguards, with particular reference to the rights of defence.

1.   Governing Board

Composed of:

| — | one delegation from each Member State. Each delegation shall have one vote. Representatives of the European Commission and of the General Secretariat of the Council of the European Union and Europol shall be invited to attend meetings as non-voting observers. |
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—

one delegation from each Member State. Each delegation shall have one vote. Representatives of the European Commission and of the General Secretariat of the Council of the European Union and Europol shall be invited to attend meetings as non-voting observers.

2.   Director

Manages the Agency, is appointed and removed by the Governing Board.

3.   External Audit

European Court of Auditors.

4.   Internal Auditors

Internal Audit services of the Commission.

5.   Discharge

European Parliament following a recommendation from the Council.

Final budget

5 million euro

(100 % Community subsidy)

Staff at 31 December 2006

Number of posts in the establishment plan: 22,5

Posts occupied: 7

Other posts: (contract staff, seconded national experts, etc.): 8

Total staff: 15.

No information provided.

Source: Information supplied by the College.

Source: Data supplied by the College. This table summarises the data provided by the College in its annual accounts: these accounts are drawn up on a accrual basis.

Table 2

European Police College (Bramshill) — Economic outturn account for the financial year 2006

| (1000 euro) |
| --- |
| | 2006 |
| Operating revenue |
| Community subsidies | 4 352 |
| Total (a) | 4 352 |
| Operating expenditure |
| Staff expenditure | 1 460 |
| Other administrative expenditure | 358 |
| Operational expenditure | 2 454 |
| Total (b) | 4 272 |
| Surplus/(deficit) from operating activities (c = a – b) | 80 |
| Financial operations revenues (e) | 0 |
| Financial operations expenditure (f) | 12 |
| Surplus/(deficit) from non-operating activities (g = e – f) | –12 |
| Economic result for the year (h = c + g) | 68 |

(1000 euro)

2006

Operating revenue

Community subsidies

4 352

Total (a)

4 352

Operating expenditure

Staff expenditure

1 460

Other administrative expenditure

358

Operational expenditure

2 454

Total (b)

4 272

Surplus/(deficit) from operating activities (c = a – b)

80

Financial operations revenues (e)

0

Financial operations expenditure (f)

12

Surplus/(deficit) from non-operating activities (g = e – f)

–12

Economic result for the year (h = c + g)

68

Table 3

European Police College (Bramshill) — Balance sheet at 31 December 2006

| (1000 euro) |
| --- |
| | 2006 |
| Non-current assets |
| Tangible fixed assets | 37 |
| Current assets |
| Short-term receivables | 298 |
| Cash and cash equivalents | 3 682 |
| Total assets | 4 017 |
| Current liabilities |
| Accounts payable | 3 949 |
| Total liabilities | 3 949 |
| Net assets |
| Economic result for the year | 68 |
| Total net assets | 68 |
| Total liabilities and net assets | 4 017 |

(1000 euro)

2006

Non-current assets

Tangible fixed assets

37

Current assets

Short-term receivables

298

Cash and cash equivalents

3 682

Total assets

4 017

Current liabilities

Accounts payable

3 949

Total liabilities

3 949

Net assets

Economic result for the year

68

Total net assets

68

Total liabilities and net assets

4 017

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THE COLLEGE'S REPLIES

| 7. | The College is in the process of implementing the new budget management system ABAC during 2007 and of becoming compliant with the requirements of its Financial Regulation. For 2006, the College was able to transmit to the Commission the information necessary for the consolidation of the Community accounts. |
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7.

The College is in the process of implementing the new budget management system ABAC during 2007 and of becoming compliant with the requirements of its Financial Regulation. For 2006, the College was able to transmit to the Commission the information necessary for the consolidation of the Community accounts.

| 8. | The implementing Rules to the Financial Regulation of the College shall be presented for adoption to the Governing Board in its meeting of November 2007. |
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8.

The implementing Rules to the Financial Regulation of the College shall be presented for adoption to the Governing Board in its meeting of November 2007.

| 9. | The College is in the process of implementing ABAC. This system shall provide the basis for achieving a rapid progress during the financial year 2007 on the implementation of procedures that shall allow for full compliance in the management of the College's budget, as defined in the Financial Regulation. |
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9.

The College is in the process of implementing ABAC. This system shall provide the basis for achieving a rapid progress during the financial year 2007 on the implementation of procedures that shall allow for full compliance in the management of the College's budget, as defined in the Financial Regulation.

| 10. | The Governing Board of the College, in its meeting of May 2007, has adopted a legal commitment system to be implemented from the second half of 2007 onwards. The College shall pay due attention to the principle of sound financial management when deciding on, approving and managing the activities under its work programme. |
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10.

The Governing Board of the College, in its meeting of May 2007, has adopted a legal commitment system to be implemented from the second half of 2007 onwards. The College shall pay due attention to the principle of sound financial management when deciding on, approving and managing the activities under its work programme.

| 11. | The College has improved its procurement procedures and aims at fully respecting EC public procurement directives, rules and regulations, for instance, on the launching of large open calls for tenders such as the e-Platform Network. |
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11.

The College has improved its procurement procedures and aims at fully respecting EC public procurement directives, rules and regulations, for instance, on the launching of large open calls for tenders such as the e-Platform Network.

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