# L_2015255EN.01028601.xml

| 30.9.2015 | EN | Official Journal of the European Union | L 255/286 |
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30.9.2015

EN

Official Journal of the European Union

L 255/286

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RESOLUTION OF THE EUROPEAN PARLIAMENT

of 29 April 2015

with observations forming an integral part of the decision on discharge in respect of the implementation of the budget of the European Union Agency for Network and Information Security for the financial year 2013

THE EUROPEAN PARLIAMENT,

| — | having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for Network and Information Security for the financial year 2013, |
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having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for Network and Information Security for the financial year 2013,

| — | 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 report of the Committee on Budgetary Control (A8-0089/2015), |
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having regard to the report of the Committee on Budgetary Control (A8-0089/2015),

| A. | whereas, according to its financial statements, the final budget of the European Union Agency for Network and Information Security (‘the Agency’) for the financial year 2013 was EUR 9 670 185, representing an increase of 18,53 % compared to 2012; |
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A.

whereas, according to its financial statements, the final budget of the European Union Agency for Network and Information Security (‘the Agency’) for the financial year 2013 was EUR 9 670 185, representing an increase of 18,53 % compared to 2012;

| B. | whereas the Union's contribution for the financial year 2013 to the Agency's budget amounted to EUR 9 030 000, representing an increase of 10,69 % compared to 2012; |
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B.

whereas the Union's contribution for the financial year 2013 to the Agency's budget amounted to EUR 9 030 000, representing an increase of 10,69 % compared to 2012;

| C. | whereas the Court of Auditors (‘the Court’), in its report on the annual accounts of the European Union Agency for Network and Information Security for the financial year 2013 (‘the Court's report’), has stated that it has obtained reasonable assurances that the Agency's annual accounts are reliable and that the underlying transactions are legal and regular; |
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C.

whereas the Court of Auditors (‘the Court’), in its report on the annual accounts of the European Union Agency for Network and Information Security for the financial year 2013 (‘the Court's report’), has stated that it has obtained reasonable assurances that the Agency's annual accounts are reliable and that the underlying transactions are legal and regular;

| D. | whereas the Agency's main task is to enhance the Union's capability to prevent and respond to network and information security problems by building on national and Union efforts; |
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D.

whereas the Agency's main task is to enhance the Union's capability to prevent and respond to network and information security problems by building on national and Union efforts;

Follow-up of the 2012 discharge

Follow-up of the 2012 discharge

| 1. | Notes from the Court's report that regarding one comment made in the Court's 2011 report and marked as ‘Ongoing’ in the Court's 2012 report, corrective actions were taken and the comment is now marked in the Court's report as ‘Completed’; notes furthermore that the comment made in the Court's 2012 report is now marked in the Court's report as ‘Ongoing’; |
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1.

Notes from the Court's report that regarding one comment made in the Court's 2011 report and marked as ‘Ongoing’ in the Court's 2012 report, corrective actions were taken and the comment is now marked in the Court's report as ‘Completed’; notes furthermore that the comment made in the Court's 2012 report is now marked in the Court's report as ‘Ongoing’;

| 2. | Acknowledges from the Agency that:






  — | the information on the impact of its activities on Union citizens is provided on the Agency's website through the yearly publication of strategic documents including the Annual Report, as well as new communication channels such as social media, |
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2.

Acknowledges from the Agency that:

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the information on the impact of its activities on Union citizens is provided on the Agency's website through the yearly publication of strategic documents including the Annual Report, as well as new communication channels such as social media,

| — | it performed a comprehensive physical inventory count in 2013; notes that the results of the inventory count were reported within the Annual Accounts of 2013 and that the corresponding comment of the Court marked the action as ‘Ongoing’ because the declassification procedure for the items out of use was still pending at the time of the Court's audit; |
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it performed a comprehensive physical inventory count in 2013; notes that the results of the inventory count were reported within the Annual Accounts of 2013 and that the corresponding comment of the Court marked the action as ‘Ongoing’ because the declassification procedure for the items out of use was still pending at the time of the Court's audit;

Budget and financial management

Budget and financial management

| 3. | Notes that budget monitoring efforts during the financial year 2013 resulted in a budget implementation rate of 94,41 % and that the payment appropriations execution rate was 86,46 %; points out that in November 2013, additional funds were approved by the Commission for the financing of the Agency's new office in Athens; notes that in this context, a total of EUR 500 000 was not committed at year-end and was carried over, following a decision by the Management Board; |
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3.

Notes that budget monitoring efforts during the financial year 2013 resulted in a budget implementation rate of 94,41 % and that the payment appropriations execution rate was 86,46 %; points out that in November 2013, additional funds were approved by the Commission for the financing of the Agency's new office in Athens; notes that in this context, a total of EUR 500 000 was not committed at year-end and was carried over, following a decision by the Management Board;

| 4. | Acknowledges that during 2013, the Agency's operational staff were relocated to Athens while its administrative staff remained in Heraklion; agrees with the Court's opinion that administrative costs could be reduced if all the Agency's staff were to be centralised in one location and encourages the Agency to prepare a strategy that would resolve this issue effectively; |
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4.

Acknowledges that during 2013, the Agency's operational staff were relocated to Athens while its administrative staff remained in Heraklion; agrees with the Court's opinion that administrative costs could be reduced if all the Agency's staff were to be centralised in one location and encourages the Agency to prepare a strategy that would resolve this issue effectively;

Commitments and carry-overs

Commitments and carry-overs

| 5. | Notes that the total amount of committed appropriations carried over was EUR 1 200 000, representing 13,5 % of total appropriations; is concerned that out of this amount, EUR 800 000 are Title II carry-overs, representing 59 % of Title II total appropriations; acknowledges that the EUR 500 000 referred to in paragraph 3 as well as an additional EUR 300 000 carried over for the financing of furniture and network equipment for the new office in Athens, explain the high level of carry-overs for Title II; |
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5.

Notes that the total amount of committed appropriations carried over was EUR 1 200 000, representing 13,5 % of total appropriations; is concerned that out of this amount, EUR 800 000 are Title II carry-overs, representing 59 % of Title II total appropriations; acknowledges that the EUR 500 000 referred to in paragraph 3 as well as an additional EUR 300 000 carried over for the financing of furniture and network equipment for the new office in Athens, explain the high level of carry-overs for Title II;

Transfers

Transfers

| 6. | Notes with satisfaction that according to the Agency's Annual Report, as well as the Court's audit findings, the level and nature of transfers in 2013 have remained within the limits of the financial rules; |
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6.

Notes with satisfaction that according to the Agency's Annual Report, as well as the Court's audit findings, the level and nature of transfers in 2013 have remained within the limits of the financial rules;

Procurement and recruitment procedures

Procurement and recruitment procedures

| 7. | Notes that for the year 2013, neither sampled transactions nor other audit findings have led to any comments on the Agency's procurement procedures in the Court's report; |
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7.

Notes that for the year 2013, neither sampled transactions nor other audit findings have led to any comments on the Agency's procurement procedures in the Court's report;

| 8. | Notes that the Court made no comments in its report as regards the Agency's recruitment procedures; |
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8.

Notes that the Court made no comments in its report 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's Management Board approved and signed the decision on practical arrangements for implementing transparency and confidentiality rules in October 2013; |
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9.

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

| 10. | Acknowledges from the Agency that CVs and the declarations of interests of the Executive Director, the Directors and the Heads of Department were fully published on the Agency's website as requested by the discharge authority on the Agency's 2012 discharge; |
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10.

Acknowledges from the Agency that CVs and the declarations of interests of the Executive Director, the Directors and the Heads of Department were fully published on the Agency's website as requested by the discharge authority on the Agency's 2012 discharge;

Comments on internal controls

Comments on internal controls

| 11. | Acknowledges from the Agency that in September 2013 the Internal Control Coordinator role (ICC) was fully deployed and addressed as a priority the implementation and subsequent closure of several recommendations made by the Commission's Internal Audit Service (IAS); |
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11.

Acknowledges from the Agency that in September 2013 the Internal Control Coordinator role (ICC) was fully deployed and addressed as a priority the implementation and subsequent closure of several recommendations made by the Commission's Internal Audit Service (IAS);

Internal audit

Internal audit

| 12. | Takes note that during 2012, a risk assessment exercise was conducted by the IAS in order to determine the audit priorities for the following three years; notes that the IAS submitted its final strategic audit plan of 2013-2015 for the Agency on 3 December 2012; |
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12.

Takes note that during 2012, a risk assessment exercise was conducted by the IAS in order to determine the audit priorities for the following three years; notes that the IAS submitted its final strategic audit plan of 2013-2015 for the Agency on 3 December 2012;

| 13. | Acknowledges that the IAS performed a desk review audit on ‘Project Management in Operations’ during 2013, which resulted in a total of five recommendations; notes that four of these recommendations have already been closed while the fifth one is to be reviewed by the IAS; |
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13.

Acknowledges that the IAS performed a desk review audit on ‘Project Management in Operations’ during 2013, which resulted in a total of five recommendations; notes that four of these recommendations have already been closed while the fifth one is to be reviewed by the IAS;

| 14. | Notes that no critical recommendations from previous IAS reports were open as of 31 December 2013; notes furthermore that the only ‘Very Important’ rated recommendation open at the year-end has been implemented and was awaiting to be reviewed by the IAS; points out that this recommendation relates to the application of ex post controls; calls on the Agency to inform the discharge authority when the ex post controls are validated by the IAS; |
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14.

Notes that no critical recommendations from previous IAS reports were open as of 31 December 2013; notes furthermore that the only ‘Very Important’ rated recommendation open at the year-end has been implemented and was awaiting to be reviewed by the IAS; points out that this recommendation relates to the application of ex post

ex post

Other comments

Other comments

| 15. | Acknowledges that according to the lease agreement between the Greek authorities, the Agency and the landlord, rent for the offices in Athens is paid by the Greek authorities; is concerned by the constant late payment of rent, delayed by several months, which presents business continuity and financial risks for the Agency; takes note that the Agency has commenced discussions with the interested parties in this regard; notes furthermore that to date, the landlord has accepted the delays attributed to the procedures of the Greek Government without imposing any penalty on the Agency; calls on the Agency to continue its efforts in order to mitigate the risks brought by this situation and to inform the discharge authority on the progress; |
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15.

Acknowledges that according to the lease agreement between the Greek authorities, the Agency and the landlord, rent for the offices in Athens is paid by the Greek authorities; is concerned by the constant late payment of rent, delayed by several months, which presents business continuity and financial risks for the Agency; takes note that the Agency has commenced discussions with the interested parties in this regard; notes furthermore that to date, the landlord has accepted the delays attributed to the procedures of the Greek Government without imposing any penalty on the Agency; calls on the Agency to continue its efforts in order to mitigate the risks brought by this situation and to inform the discharge authority on the progress;

| 16. | Notes with concern that the Agency failed to answer the question on the cost-effectiveness and environment-friendliness of its working space; calls on the Agency to inform the discharge authority on the measures in place; |
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16.

Notes with concern that the Agency failed to answer the question on the cost-effectiveness and environment-friendliness of its working space; calls on the Agency to inform the discharge authority on the measures in place;

| 17. | Refers, for other observations of a cross-cutting nature accompanying its decision on discharge, to its resolution of 29 April 2015 (1) on the performance, financial management and control of the agencies. |
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17.

Refers, for other observations of a cross-cutting nature accompanying its decision on discharge, to its resolution of 29 April 2015 (1

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(1)  Texts adopted of that date, P8_TA(2015)0130 (see page 431 of this Official Journal).

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