# L_2015255EN.01032601.xml

| 30.9.2015 | EN | Official Journal of the European Union | L 255/326 |
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30.9.2015

EN

Official Journal of the European Union

L 255/326

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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 Euratom Supply Agency 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 Euratom Supply Agency 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 Euratom Supply Agency 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 (A8-0119/2015), |
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having regard to the report of the Committee on Budgetary Control (A8-0119/2015),

| A. | whereas, according to its financial statements, the final budget of the Euratom Supply Agency (‘the Agency’) for the financial year 2013 was EUR 104 000, representing the same amount as compared to 2012, |
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A.

whereas, according to its financial statements, the final budget of the Euratom Supply Agency (‘the Agency’) for the financial year 2013 was EUR 104 000, representing the same amount as compared to 2012,

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

Follow-up of the 2012 discharge

Follow-up of the 2012 discharge

| 1. | Notes from the Court's report on the Agency's annual accounts 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 as ‘Completed’; notes furthermore that the comment made in the Court's 2012 report is now marked as ‘Outstanding’; |
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1.

Notes from the Court's report on the Agency's annual accounts 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 as ‘Completed’; notes furthermore that the comment made in the Court's 2012 report is now marked as ‘Outstanding’;

Comments on the reliability of accounts

Comments on the reliability of accounts

| 2. | Observes that according to the Agency's notes on its annual accounts, all salaries and some additional costs for administrative services were paid directly from the Commission's budget; notes that the costs incurred by salaries are disclosed,while no details are provided about the costs of the administrative services; expresses concern that this situation obscures the level to which the Agency is dependent upon the Commission; stresses that the Agency should have financial autonomy as laid down in its Statutes; |
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2.

Observes that according to the Agency's notes on its annual accounts, all salaries and some additional costs for administrative services were paid directly from the Commission's budget; notes that the costs incurred by salaries are disclosed,while no details are provided about the costs of the administrative services; expresses concern that this situation obscures the level to which the Agency is dependent upon the Commission; stresses that the Agency should have financial autonomy as laid down in its Statutes;

| 3. | Acknowledges from the Agency that it will present to the discharge authority a more detailed report on its needs covered directly by the Commission; |
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3.

Acknowledges from the Agency that it will present to the discharge authority a more detailed report on its needs covered directly by the Commission;

Budget and financial management

Budget and financial management

| 4. | Notes that budget monitoring efforts during the financial year 2013 resulted in a commitment appropriation rate of 95 %, and payment appropriation rate of 59,22 %; |
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4.

Notes that budget monitoring efforts during the financial year 2013 resulted in a commitment appropriation rate of 95 %, and payment appropriation rate of 59,22 %;

Internal controls

Internal controls

| 5. | Acknowledges from the Court's report that there is insufficient documentation on the main elements of the Agency's internal controls, such as risk management and control strategy, procedures to monitor performance, an assessment of the functioning of the internal control system and a code of professional standards; |
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5.

Acknowledges from the Court's report that there is insufficient documentation on the main elements of the Agency's internal controls, such as risk management and control strategy, procedures to monitor performance, an assessment of the functioning of the internal control system and a code of professional standards;

| 6. | 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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6.

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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