# L_2015255EN.01035101.xml

| 30.9.2015 | EN | Official Journal of the European Union | L 255/351 |
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30.9.2015

EN

Official Journal of the European Union

L 255/351

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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 Fundamental Rights 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 Fundamental Rights 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 Fundamental Rights 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 Civil Liberties, Justice and Home Affairs (A8-0093/2015), |
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having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Civil Liberties, Justice and Home Affairs (A8-0093/2015),

| A. | whereas, according to its financial statements, the final budget of the European Union Agency for Fundamental Rights (‘the Agency’) for the financial year 2013 was EUR 21 348 510, representing an increase of 4,77 % compared to 2012; |
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A.

whereas, according to its financial statements, the final budget of the European Union Agency for Fundamental Rights (‘the Agency’) for the financial year 2013 was EUR 21 348 510, representing an increase of 4,77 % compared to 2012;

| B. | whereas the Court of Auditors (‘the Court’), in its report on the annual accounts of the European Union Agency for Fundamental Rights (‘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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B.

whereas the Court of Auditors (‘the Court’), in its report on the annual accounts of the European Union Agency for Fundamental Rights (‘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;

Follow-up of 2012 discharge

Follow-up of 2012 discharge

| 1. | Notes from the Court's report that for the three comments made in the Court's 2012 report, corrective actions were taken and two out of the three recommendations are marked as ‘Completed’ while one is marked as ‘Not Applicable’; |
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1.

Notes from the Court's report that for the three comments made in the Court's 2012 report, corrective actions were taken and two out of the three recommendations are marked as ‘Completed’ while one is marked as ‘Not Applicable’;

| 2. | Acknowledges from the Agency 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; acknowledges that in line with the reporting to the Court, the contract was cancelled, the ranking corrected and a new contract was signed with the correct winning supplier; |
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2.

Acknowledges from the Agency that:

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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; acknowledges that in line with the reporting to the Court, the contract was cancelled, the ranking corrected and a new contract was signed with the correct winning supplier;

| — | the information on the impact of its activities on Union citizens is provided on the Agency's website through multiple tools and through the publication of strategic documents such as the Annual Activity Report; |
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the information on the impact of its activities on Union citizens is provided on the Agency's website through multiple tools and through the publication of strategic documents such as the Annual Activity Report;

| — | the Agency continues to apply the Commission's whistleblowing guidelines following a decision of its Executive Board; 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 continues to apply the Commission's whistleblowing guidelines following a decision of its Executive Board; notes that these guidelines will be replaced as soon as the Agency adopts the Regulatory Agencies' model guidelines on whistleblowing;

| — | the cooperation agreements on closer coordination were established with the European Foundation for the Improvement of Living and Working Conditions, the United Nations, the European Asylum Support Office, the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union, the European University Institute, the European Institute for Gender Equality and the Council of Europe; |
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the cooperation agreements on closer coordination were established with the European Foundation for the Improvement of Living and Working Conditions, the United Nations, the European Asylum Support Office, the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union, the European University Institute, the European Institute for Gender Equality and the Council of Europe;

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 100 % and that the payment appropriations execution rate was 70,27 %, representing a decrease of 11 % compared to 2012; acknowledges from the Court's report that the high overall level of committed appropriations indicated that commitments were made in a timely manner; |
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3.

Notes that budget monitoring efforts during the financial year 2013 resulted in a budget implementation rate of 100 % and that the payment appropriations execution rate was 70,27 %, representing a decrease of 11 % compared to 2012; acknowledges from the Court's report that the high overall level of committed appropriations indicated that commitments were made in a timely manner;

Commitments and carry-overs

Commitments and carry-overs

| 4. | Notes with concern that the level of committed appropriations carried over to 2014 was high at 27 % for Title II (administrative expenditure) and at 69 % for Title III (operating expenditure); acknowledges that the carry-overs under Title II mainly relate to the planned purchase of IT goods and services; acknowledges furthermore that the carry-overs under Title III mainly reflect the multiannual nature of the Agency's operational projects, where payments are made according to a planned schedule; ascertains from the Agency that the fact that the level of cancellations is less than 2 % is an indication of good planning and the good management of carry-overs; |
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4.

Notes with concern that the level of committed appropriations carried over to 2014 was high at 27 % for Title II (administrative expenditure) and at 69 % for Title III (operating expenditure); acknowledges that the carry-overs under Title II mainly relate to the planned purchase of IT goods and services; acknowledges furthermore that the carry-overs under Title III mainly reflect the multiannual nature of the Agency's operational projects, where payments are made according to a planned schedule; ascertains from the Agency that the fact that the level of cancellations is less than 2 % is an indication of good planning and the good management of carry-overs;

Procurement and recruitment procedures

Procurement and recruitment procedures

| 5. | 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; notes furthermore that the Court made no comments as regards the Agency's recruitment procedures in its report; |
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5.

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; notes furthermore that the Court made no comments as regards the Agency's recruitment procedures in its report;

Prevention and management of conflicts of interests and transparency

Prevention and management of conflicts of interests and transparency

| 6. | Acknowledges from the Agency that it has adopted provisional rules before the adoption of its reviewed policy on the prevention and management of conflicts of interests, on the basis of the Commission's Guidelines on the Prevention and Management of Conflicts of Interest in EU Decentralised Agencies; notes that the Agency is in the process of harmonising the rules concerning its Management Board and needs to adopt the rules regarding its staff; calls on the Agency to inform the discharge authority about the review and harmonisation results once available; |
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6.

Acknowledges from the Agency that it has adopted provisional rules before the adoption of its reviewed policy on the prevention and management of conflicts of interests, on the basis of the Commission's Guidelines on the Prevention and Management of Conflicts of Interest in EU Decentralised Agencies; notes that the Agency is in the process of harmonising the rules concerning its Management Board and needs to adopt the rules regarding its staff; calls on the Agency to inform the discharge authority about the review and harmonisation results once available;

| 7. | Reiterates the request to all agencies and joint undertakings to systematically annex a standardised template regarding the publication of their final annual accounts which shall include the data presented in their reports on the implementation of the budget and in their reports on the budgetary and financial management; urges the Agency to harmonise the presentation of its annual accounts with those of other Union Agencies; |
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7.

Reiterates the request to all agencies and joint undertakings to systematically annex a standardised template regarding the publication of their final annual accounts which shall include the data presented in their reports on the implementation of the budget and in their reports on the budgetary and financial management; urges the Agency to harmonise the presentation of its annual accounts with those of other Union Agencies;

| 8. | Acknowledges that each member of the Selection Committee involved in the recruitment procedure has to sign a Declaration of Absence of Conflict of Interests and Confidentiality; |
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8.

Acknowledges that each member of the Selection Committee involved in the recruitment procedure has to sign a Declaration of Absence of Conflict of Interests and Confidentiality;

Internal audit

Internal audit

| 9. | Notes that the Commission's Internal Audit Service (IAS) carried out a risk assessment exercise in order to establish the new IAS strategic audit plan 2013-2015; acknowledges that following the risk assessment, all the processes were perceived by the IAS as satisfactorily controlled and that no process was placed in the high risk area; ascertains from the Agency that its Management Board endorsed the IAS strategic audit plan in May 2013; |
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9.

Notes that the Commission's Internal Audit Service (IAS) carried out a risk assessment exercise in order to establish the new IAS strategic audit plan 2013-2015; acknowledges that following the risk assessment, all the processes were perceived by the IAS as satisfactorily controlled and that no process was placed in the high risk area; ascertains from the Agency that its Management Board endorsed the IAS strategic audit plan in May 2013;

| 10. | Takes note that the IAS performed the audit on human resources management in September 2013, with the audit objective set to assess and provide an independent assurance on the adequacy and effectiveness of the internal control system on human resources management; notes that, following the audit, the IAS raised six recommendations, two of which were rated as ‘Very Important’ and four as ‘Important’; notes furthermore that the Agency submitted an overall action plan which was accepted by the IAS with the aim of mitigating the issues found and that the Agency is undertaking actions on all the recommendations; |
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10.

Takes note that the IAS performed the audit on human resources management in September 2013, with the audit objective set to assess and provide an independent assurance on the adequacy and effectiveness of the internal control system on human resources management; notes that, following the audit, the IAS raised six recommendations, two of which were rated as ‘Very Important’ and four as ‘Important’; notes furthermore that the Agency submitted an overall action plan which was accepted by the IAS with the aim of mitigating the issues found and that the Agency is undertaking actions on all the recommendations;

| 11. | Notes that the IAS performed a limited review on contract management in October 2013, which produced three recommendations, one of which was rated as ‘Very Important’ and two as ‘Important’; notes furthermore that the Agency submitted an overall action plan, which was accepted by the IAS, with the aim of mitigating the issues on contract management and that the Agency is taking action on all the recommendations; |
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11.

Notes that the IAS performed a limited review on contract management in October 2013, which produced three recommendations, one of which was rated as ‘Very Important’ and two as ‘Important’; notes furthermore that the Agency submitted an overall action plan, which was accepted by the IAS, with the aim of mitigating the issues on contract management and that the Agency is taking action on all the recommendations;

| 12. | Acknowledges that in 2013 the IAS followed up the implementation of its earlier recommendations through a desk review and that it found no recommendations open as of year-end; |
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12.

Acknowledges that in 2013 the IAS followed up the implementation of its earlier recommendations through a desk review and that it found no recommendations open as of year-end;

| 13. | 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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13.

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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