# L_2015255EN.01030701.xml

| 30.9.2015 | EN | Official Journal of the European Union | L 255/307 |
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30.9.2015

EN

Official Journal of the European Union

L 255/307

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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 Training Foundation 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 Training Foundation 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 Training Foundation 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 and the opinion of the Committee on Employment and Social Affairs (A8-0090/2015), |
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having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Employment and Social Affairs (A8-0090/2015),

| A. | whereas, according to its financial statements, the final budget of the European Training Foundation (‘the Foundation’) for the financial year 2013 was EUR 20 143 500, representing a decrease of 0,01 % compared to 2012; whereas the entire budget of the Foundation derives from the Union budget, |
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A.

whereas, according to its financial statements, the final budget of the European Training Foundation (‘the Foundation’) for the financial year 2013 was EUR 20 143 500, representing a decrease of 0,01 % compared to 2012; whereas the entire budget of the Foundation derives from the Union budget,

| B. | whereas the Court of Auditors, in its report on the annual accounts of the European Training Foundation for the financial year 2013 (‘the Court's report’), has stated that it has obtained reasonable assurances that the Foundation's annual accounts are reliable and that the underlying transactions are legal and regular, |
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B.

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

Follow-up of 2012 discharge

Follow-up of 2012 discharge

| 1. | Welcomes the fact that an agreement on the Foundation's premises was concluded with the authorities of the Piedmont region, in Italy, in 2013, which ensures the continuation of the Foundation's activities for the 2013-2015 period; acknowledges from the Foundation that negotiations were opened with the new government of the Piedmont, where the Foundation's seat is established, concerning the renewal of the service contract for its premises from 2015; |
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1.

Welcomes the fact that an agreement on the Foundation's premises was concluded with the authorities of the Piedmont region, in Italy, in 2013, which ensures the continuation of the Foundation's activities for the 2013-2015 period; acknowledges from the Foundation that negotiations were opened with the new government of the Piedmont, where the Foundation's seat is established, concerning the renewal of the service contract for its premises from 2015;

Budget and financial management

Budget and financial management

| 2. | Notes that budget monitoring efforts during the financial year 2013 resulted in a budget implementation rate of 99,78 % and that the payment appropriations execution rate was 95,72 %; |
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2.

Notes that budget monitoring efforts during the financial year 2013 resulted in a budget implementation rate of 99,78 % and that the payment appropriations execution rate was 95,72 %;

| 3. | Takes note from the Court's report that at the end of 2013, the Foundation had EUR 7 500 000 in accounts at a single bank with a low credit rating (F3, BBB); acknowledges from the Foundation that the high bank balance at the year-end occurred as a result of the first instalment of the 2014 subvention being paid in advance, as well as funds received for the new GEMM and FRAME projects; notes the Foundation's intention to participate in a joint procurement procedure for banking services launched by the Commission; considers that in the event that this procedure fails, the Foundation should take all necessary steps to ensure the security of its assets; calls on the Foundation to assess whether a review of its treasury policy is needed and to report to the discharge authority on the results of this procurement procedure; |
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3.

Takes note from the Court's report that at the end of 2013, the Foundation had EUR 7 500 000 in accounts at a single bank with a low credit rating (F3, BBB); acknowledges from the Foundation that the high bank balance at the year-end occurred as a result of the first instalment of the 2014 subvention being paid in advance, as well as funds received for the new GEMM and FRAME projects; notes the Foundation's intention to participate in a joint procurement procedure for banking services launched by the Commission; considers that in the event that this procedure fails, the Foundation should take all necessary steps to ensure the security of its assets; calls on the Foundation to assess whether a review of its treasury policy is needed and to report to the discharge authority on the results of this procurement procedure;

Commitments and carry-overs

Commitments and carry-overs

| 4. | Acknowledges from the Court's report that no comments were made regarding the commitments and the carry-overs for the financial year 2013 and commends the Foundation for its good budgetary planning; |
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4.

Acknowledges from the Court's report that no comments were made regarding the commitments and the carry-overs for the financial year 2013 and commends the Foundation for its good budgetary planning;

Procurement and recruitment procedures

Procurement and recruitment procedures

| 5. | Ascertains from the Court's report that neither sampled transactions nor other audit findings have led to any comments on the Foundation's procurement procedures for the financial year 2013; |
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5.

Ascertains from the Court's report that neither sampled transactions nor other audit findings have led to any comments on the Foundation's procurement procedures for the financial year 2013;

Prevention and management of conflicts of interests and transparency

Prevention and management of conflicts of interests and transparency

| 6. | Acknowledges from the Foundation that it has adopted and published the guidelines on preventing and managing conflicts of interest; takes note of the Foundation's plan to publish the CVs and declarations of interest of its Governing Board members, Director and senior managers on its website and calls on the Foundation to inform the discharge authority about the results of this exercise as soon as it is completed; |
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6.

Acknowledges from the Foundation that it has adopted and published the guidelines on preventing and managing conflicts of interest; takes note of the Foundation's plan to publish the CVs and declarations of interest of its Governing Board members, Director and senior managers on its website and calls on the Foundation to inform the discharge authority about the results of this exercise as soon as it is completed;

Internal audit

Internal audit

| 7. | Acknowledges from the Foundation that in 2013, the Commission's Internal Audit Service (IAS) carried out the audit on the design and effective application of the internal control system (ICS) set up by the management with regard to the Expert Management and Missions; notes that this work assessed in particular whether the ICS, as implemented at the time of the fieldwork, provided reasonable assurance regarding compliance with the applicable rules and regulations, as well as effectiveness and efficiency of the Expert Management and Missions processes, as set out in the audit scope; |
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7.

Acknowledges from the Foundation that in 2013, the Commission's Internal Audit Service (IAS) carried out the audit on the design and effective application of the internal control system (ICS) set up by the management with regard to the Expert Management and Missions; notes that this work assessed in particular whether the ICS, as implemented at the time of the fieldwork, provided reasonable assurance regarding compliance with the applicable rules and regulations, as well as effectiveness and efficiency of the Expert Management and Missions processes, as set out in the audit scope;

| 8. | Takes note that based on the results of that audit, the IAS considers the ICS as providing reasonable assurances, with the exception of the formal appointment of the selection panel, as well as the declarations of absence of conflicts of interest and of confidentiality; |
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8.

Takes note that based on the results of that audit, the IAS considers the ICS as providing reasonable assurances, with the exception of the formal appointment of the selection panel, as well as the declarations of absence of conflicts of interest and of confidentiality;

| 9. | Notes from the Foundation that following that audit, it has prepared an action plan which was submitted to the IAS; takes note that the IAS considers it adequate in order to serve as a basis for effective implementation and follow up of the IAS audit recommendations; |
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9.

Notes from the Foundation that following that audit, it has prepared an action plan which was submitted to the IAS; takes note that the IAS considers it adequate in order to serve as a basis for effective implementation and follow up of the IAS audit recommendations;

| 10. | Acknowledges from the Foundation that as of 1 September 2014, the IAS has formally closed all 14 recommendations from the 2011 IAS audit on communication; |
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10.

Acknowledges from the Foundation that as of 1 September 2014, the IAS has formally closed all 14 recommendations from the 2011 IAS audit on communication;

Performance

Performance

| 11. | Acknowledges from the Foundation that in accordance with its communication policy, the general public is a key target of its communication activities; observes that the first level of information on the Foundation's website is aimed at interested citizens and contains general information, concrete activities and results; notes the Foundation's use of other channels of communication such as traditional media and social media; |
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11.

Acknowledges from the Foundation that in accordance with its communication policy, the general public is a key target of its communication activities; observes that the first level of information on the Foundation's website is aimed at interested citizens and contains general information, concrete activities and results; notes the Foundation's use of other channels of communication such as traditional media and social media;

Other comments

Other comments

| 12. | Acknowledges the Foundation's continued contribution to improving human capital development in partner countries; welcomes furthermore the results achieved in 2013 in the context of the Foundation's Mid-Term Perspective 2010-2013, reflecting the successful execution of the 4-year plan; |
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12.

Acknowledges the Foundation's continued contribution to improving human capital development in partner countries; welcomes furthermore the results achieved in 2013 in the context of the Foundation's Mid-Term Perspective 2010-2013, reflecting the successful execution of the 4-year plan;

| 13. | Notes that 2013 was the final year of the Mid-Term Perspective 2010-2013 and commends the Foundation on its 99 % achievement rate in respect of the targets set out in its four work programmes; |
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13.

Notes that 2013 was the final year of the Mid-Term Perspective 2010-2013 and commends the Foundation on its 99 % achievement rate in respect of the targets set out in its four work programmes;

| 14. | Appreciates the progress made in the development of evidence-based European vocational education and training reform through the Torino Process and other specific policy analyses which were taken over by partner countries, leading to national policy developments which help to guarantee future sustainability; |
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14.

Appreciates the progress made in the development of evidence-based European vocational education and training reform through the Torino Process and other specific policy analyses which were taken over by partner countries, leading to national policy developments which help to guarantee future sustainability;

| 15. | 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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15.

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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