# L_2016246EN.01026201.xml

| 14.9.2016 | EN | Official Journal of the European Union | L 246/262 |
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14.9.2016

EN

Official Journal of the European Union

L 246/262

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RESOLUTION (EU) 2016/1526 OF THE EUROPEAN PARLIAMENT

of 28 April 2016

with observations forming an integral part of the decision on discharge in respect of the implementation of the budget of the European Institute for Gender Equality for the financial year 2014

THE EUROPEAN PARLIAMENT,

| — | having regard to its decision on discharge in respect of the implementation of the budget of the European Institute for Gender Equality for the financial year 2014, |
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having regard to its decision on discharge in respect of the implementation of the budget of the European Institute for Gender Equality for the financial year 2014,

| — | 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 Women's Rights and Gender Equality (A8-0085/2016), |
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having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Women's Rights and Gender Equality (A8-0085/2016),

| A. | whereas, according to its financial statements, the final budget of the European Institute for Gender Equality (“the Institute”) for the financial year 2014 was EUR 7 340 081, representing a decrease of 3,08 % compared to 2013; |
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A.

whereas, according to its financial statements, the final budget of the European Institute for Gender Equality (“the Institute”) for the financial year 2014 was EUR 7 340 081, representing a decrease of 3,08 % compared to 2013;

| B. | whereas the Court of Auditors (“the Court”), in its report on the annual accounts of the European Institute for Gender Equality for the financial year 2014 (“the Court's report”), stated that it has obtained reasonable assurances that the Institute’s annual accounts for the financial year 2014 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 Institute for Gender Equality for the financial year 2014 (“the Court's report”), stated that it has obtained reasonable assurances that the Institute’s annual accounts for the financial year 2014 are reliable and that the underlying transactions are legal and regular;

1.

Recalls that the Institute was established in order to contribute to and strengthen the promotion of gender equality including, first and foremost, gender mainstreaming in all Union policies and the resulting national policies, and the fight against discrimination based on sex, and to raise Union citizens' awareness of gender equality; notes with satisfaction that in 2014 the Institute achieved 95 % of its planned output; stresses that the objectives and tasks of the Institute require the maintenance of a separate dedicated entity within the institutional framework of the Union;

Budget and financial management

Budget and financial management

| 2. | Notes that budget monitoring efforts during the financial year 2014 resulted in a high budget implementation rate of 99,04 % indicating that commitments were made in a timely manner; notes that the payment appropriations execution rate was 71,91 %, representing an increase of 1,75 % compared to the previous year; |
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2.

Notes that budget monitoring efforts during the financial year 2014 resulted in a high budget implementation rate of 99,04 % indicating that commitments were made in a timely manner; notes that the payment appropriations execution rate was 71,91 %, representing an increase of 1,75 % compared to the previous year;

Commitments and carry-overs

Commitments and carry-overs

| 3. | Welcomes the further reduction of the overall level of committed appropriations carried over from EUR 2 500 000 (32 %) in 2012 and EUR 2 200 000 (29 %) in 2013 to EUR 1 900 000 (27 %) in 2014; notes from the Court's report that the level of carry-overs was high at EUR 1 800 000 (54 %) for Title III (operational expenditure); acknowledges that the main reasons for these carry-overs were delayed procurements of surveys and studies as well as ongoing studies which were expected to be finalised as planned in 2015; understands that the reasons for the delayed studies under operational appropriations are often due to circumstances outside the control of the Institute; calls, however, on the Institute to continue its effort to decrease the amount of carry-overs in the operational budget to respect the budgetary principle of annuality; |
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3.

Welcomes the further reduction of the overall level of committed appropriations carried over from EUR 2 500 000 (32 %) in 2012 and EUR 2 200 000 (29 %) in 2013 to EUR 1 900 000 (27 %) in 2014; notes from the Court's report that the level of carry-overs was high at EUR 1 800 000 (54 %) for Title III (operational expenditure); acknowledges that the main reasons for these carry-overs were delayed procurements of surveys and studies as well as ongoing studies which were expected to be finalised as planned in 2015; understands that the reasons for the delayed studies under operational appropriations are often due to circumstances outside the control of the Institute; calls, however, on the Institute to continue its effort to decrease the amount of carry-overs in the operational budget to respect the budgetary principle of annuality;

| 4. | Observes that an amount of EUR 2 167 128 was carried forward from the financial year 2013; notes with satisfaction that only 1,76 % of the 2013 carry-overs were cancelled; |
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4.

Observes that an amount of EUR 2 167 128 was carried forward from the financial year 2013; notes with satisfaction that only 1,76 % of the 2013 carry-overs were cancelled;

| 5. | Calls on the Institute in future to keep the level of committed appropriations carried over to the following year as low as possible; |
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5.

Calls on the Institute in future to keep the level of committed appropriations carried over to the following year as low as possible;

Procurement and recruitment procedures

Procurement and recruitment procedures

| 6. | Notes that the Institute’s public procurement contracts were tendered on the broadest possible basis, while for negotiated procedures on low-value contracts the number of invited candidates was set to ensure a balance between publicity and proportionality; notes furthermore that 47 operational procurement procedures were completed for the amount of EUR 3 217 653, while the remainder of the 2014 operations budget was spent on translations, daily subsistence allowances paid to experts, staff missions and occasional purchase against invoices; |
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6.

Notes that the Institute’s public procurement contracts were tendered on the broadest possible basis, while for negotiated procedures on low-value contracts the number of invited candidates was set to ensure a balance between publicity and proportionality; notes furthermore that 47 operational procurement procedures were completed for the amount of EUR 3 217 653, while the remainder of the 2014 operations budget was spent on translations, daily subsistence allowances paid to experts, staff missions and occasional purchase against invoices;

| 7. | Notes from the Court’s report that at year-end, the Institute had 29 posts in its establishment plan, all of which were occupied; ascertains that in anticipation of the staff reduction and evolving work priorities, the Institute reduced its number of posts by one in comparison to the previous year, while the reduction of two other temporary posts is foreseen for the 2016-2017 period; observes that these reductions will bring the total reduction of its establishment plan to 10 %; |
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7.

Notes from the Court’s report that at year-end, the Institute had 29 posts in its establishment plan, all of which were occupied; ascertains that in anticipation of the staff reduction and evolving work priorities, the Institute reduced its number of posts by one in comparison to the previous year, while the reduction of two other temporary posts is foreseen for the 2016-2017 period; observes that these reductions will bring the total reduction of its establishment plan to 10 %;

Prevention and management of conflicts of interests and transparency

Prevention and management of conflicts of interests and transparency

| 8. | Points out that the Institute must scrutinise conflict-of-interest declarations by its members, administrative staff and experts and publish the report concerned without delay; |
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8.

Points out that the Institute must scrutinise conflict-of-interest declarations by its members, administrative staff and experts and publish the report concerned without delay;

Internal audit

Internal audit

| 9. | Acknowledges that the Institute submitted to the Commission’s Internal Audit Service (IAS) in December 2014 an action plan addressing high risk areas identified during the course of the IAS’ risk analysis made in 2013; acknowledges that at year-end, all processes were duly implemented within the set timeline; |
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9.

Acknowledges that the Institute submitted to the Commission’s Internal Audit Service (IAS) in December 2014 an action plan addressing high risk areas identified during the course of the IAS’ risk analysis made in 2013; acknowledges that at year-end, all processes were duly implemented within the set timeline;

| 10. | Notes that in March 2014 the IAS carried out an Annual Internal Audit Report at the Institute for the financial year 2013; notes with satisfaction that no recommendations marked as “Critical” or “Very important” were issued by the IAS; takes note that following the full risk assessment exercise, the IAS prepared a Strategic Internal Audit Plan 2015-2017, which was endorsed by the Institute’s Management Board; ascertains that the IAS, in its report from April 2015, confirmed that no open recommendations were rated as “Critical” and that one open recommendation was rated as “Very important”; |
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10.

Notes that in March 2014 the IAS carried out an Annual Internal Audit Report at the Institute for the financial year 2013; notes with satisfaction that no recommendations marked as “Critical” or “Very important” were issued by the IAS; takes note that following the full risk assessment exercise, the IAS prepared a Strategic Internal Audit Plan 2015-2017, which was endorsed by the Institute’s Management Board; ascertains that the IAS, in its report from April 2015, confirmed that no open recommendations were rated as “Critical” and that one open recommendation was rated as “Very important”;

Internal controls

Internal controls

| 11. | Ascertains that the Institute, within the framework of the implementation of its Internal Control Standards, concentrated on adopting the quality management framework, the implementation of an ex-ante control system, strengthening the anti-fraud and anti-harassment environment as well as on the development of its Business Continuity Plan; notes that some measures were effectively implemented by 2014 while others were scheduled to continue during 2015; |
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11.

Ascertains that the Institute, within the framework of the implementation of its Internal Control Standards, concentrated on adopting the quality management framework, the implementation of an ex-ante control system, strengthening the anti-fraud and anti-harassment environment as well as on the development of its Business Continuity Plan; notes that some measures were effectively implemented by 2014 while others were scheduled to continue during 2015;

Other comments

Other comments

| 12. | Notes that the Institute regularly consults the Parliament’s Committee on Women's Rights and Gender Equality on defined topics, through direct contacts with its members or via liaisons; notes, furthermore, that the Institute takes part in the Commission (Eurostat) working groups to explore synergies, but also to provide advice on technical issues, the gender perspective of data collection and harmonisation; takes note that the Institute works closely with the European Union Agency for Fundamental Rights (FRA) and the European Foundation for the Improvement of Living and Working Conditions (Eurofound); observes that this is reflected in the Gender Equality Index and in the Institute’s Beijing reports for the Presidency of the Council; |
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12.

Notes that the Institute regularly consults the Parliament’s Committee on Women's Rights and Gender Equality on defined topics, through direct contacts with its members or via liaisons; notes, furthermore, that the Institute takes part in the Commission (Eurostat) working groups to explore synergies, but also to provide advice on technical issues, the gender perspective of data collection and harmonisation; takes note that the Institute works closely with the European Union Agency for Fundamental Rights (FRA) and the European Foundation for the Improvement of Living and Working Conditions (Eurofound); observes that this is reflected in the Gender Equality Index and in the Institute’s Beijing reports for the Presidency of the Council;

| 13. | Calls on the Institute to enhance its procedures and practices aimed at safeguarding the financial interests of the Union and to actively contribute to a results-oriented discharge process; |
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13.

Calls on the Institute to enhance its procedures and practices aimed at safeguarding the financial interests of the Union and to actively contribute to a results-oriented discharge process;

| 14. | Notes with satisfaction that the Institute is looking for synergies by pooling certain tasks and introducing shared services with other agencies; notes in particular the introduction of a service level agreement with the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union (Frontex) in the area of ex-post controls; |
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14.

Notes with satisfaction that the Institute is looking for synergies by pooling certain tasks and introducing shared services with other agencies; notes in particular the introduction of a service level agreement with the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union (Frontex) in the area of ex-post controls;

| 15. | Welcomes the productive ongoing cooperation between the Institute and the Committee on Women's Rights and Gender Equality; calls for further interaction between legislative and non-legislative priorities of the Committee on Women's Rights and Gender Equality and the Institute’s research, taking also into account the Gender Equality Index developed by the Institute; |
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15.

Welcomes the productive ongoing cooperation between the Institute and the Committee on Women's Rights and Gender Equality; calls for further interaction between legislative and non-legislative priorities of the Committee on Women's Rights and Gender Equality and the Institute’s research, taking also into account the Gender Equality Index developed by the Institute;

| 16. | Refers, for other observations of a cross-cutting nature accompanying its decision on discharge, to its resolution of 28 April 2016 (1) on the performance, financial management and control of the agencies. |
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16.

Refers, for other observations of a cross-cutting nature accompanying its decision on discharge, to its resolution of 28 April 2016 (1

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(1)  Texts adopted, P8_TA(2016)0159 (see page 447 of this Official Journal).

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