# L_2010252EN.01016901.xml

| 25.9.2010 | EN | Official Journal of the European Union | L 252/169 |
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25.9.2010

EN

Official Journal of the European Union

L 252/169

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DECISION OF THE EUROPEAN PARLIAMENT

of 5 May 2010

on discharge in respect of the implementation of the budget of the European Maritime Safety Agency for the financial year 2008

(2010/530/EU)

THE EUROPEAN PARLIAMENT,

having regard to the final annual accounts of the European Maritime Safety Agency for the financial year 2008,

having regard to the Court of Auditors’ report on the annual accounts of the European Maritime Safety Agency for the financial year 2008, together with the Agency’s replies (1),

1

having regard to the Council’s recommendation of 16 February 2010 (5827/2010 — C7-0061/2010),

having regard to Article 276 of the EC Treaty and Article 319 of the Treaty on the Functioning of the European Union,

having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 thereof,

2

having regard to Regulation (EC) No 1406/2002 of the European Parliament and of the Council of 27 June 2002 establishing a European Maritime Safety Agency (3), and in particular Article 19 thereof,

3

having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Regulation (EC, Euratom) No 1605/2002 (4), and in particular Article 94 thereof,

4

having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Transport and Tourism (A7-0081/2010),

| 1. | Grants the Executive Director of the European Maritime Safety Agency discharge in respect of the implementation of the Agency’s budget for the financial year 2008; |
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1.

Grants the Executive Director of the European Maritime Safety Agency discharge in respect of the implementation of the Agency’s budget for the financial year 2008;

| 2. | Sets out its observations in the resolution below; |
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2.

Sets out its observations in the resolution below;

| 3. | Instructs its President to forward this Decision and the resolution that forms an integral part of it to the Executive Director of the European Maritime Safety Agency, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series). |
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3.

Instructs its President to forward this Decision and the resolution that forms an integral part of it to the Executive Director of the European Maritime Safety Agency, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series).

Official Journal of the European Union

The President

Jerzy BUZEK

The Secretary-General

Klaus WELLE

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(1)  OJ C 304, 15.12.2009, p. 55.

1

(2)  OJ L 248, 16.9.2002, p. 1.

2

(3)  OJ L 208, 5.8.2002, p. 1.

3

(4)  OJ L 357, 31.12.2002, p. 72.

4

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RESOLUTION OF THE EUROPEAN PARLIAMENT

of 5 May 2010

with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of the European Maritime Safety Agency for the financial year 2008

THE EUROPEAN PARLIAMENT,

having regard to the final annual accounts of the European Maritime Safety Agency for the financial year 2008,

having regard to the Court of Auditors’ report on the annual accounts of the European Maritime Safety Agency for the financial year 2008, together with the Agency’s replies (1),

having regard to the Council’s recommendation of 16 February 2010 (5827/2010 — C7-0061/2010),

having regard to Article 276 of the EC Treaty and Article 319 of the Treaty on the Functioning of the European Union,

having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 thereof,

having regard to Regulation (EC) No 1406/2002 of the European Parliament and of the Council of 27 June 2002 establishing a European Maritime Safety Agency (3), and in particular Article 19 thereof,

having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Regulation (EC, Euratom) No 1605/2002 (4), and in particular Article 94 thereof,

having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Transport and Tourism (A7-0081/2010),

| A. | whereas the Court of Auditors states that it has obtained reasonable assurances that the annual accounts for the financial year 2008 are reliable and that the underlying transactions are legal and regular, |
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A.

whereas the Court of Auditors states that it has obtained reasonable assurances that the annual accounts for the financial year 2008 are reliable and that the underlying transactions are legal and regular,

| B. | whereas on 23 April 2009 Parliament granted the Executive Director of the European Maritime Safety Agency discharge in respect of the implementation of the Agency’s budget for the financial year 2007 (5), and in its resolution accompanying the discharge decision, inter alia:






  — | observed that the Court of Auditors had listed 32 budget transfers in 2007 and noted the Court of Auditors’ criticism concerning the high number of transfers, |
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B.

whereas on 23 April 2009 Parliament granted the Executive Director of the European Maritime Safety Agency discharge in respect of the implementation of the Agency’s budget for the financial year 2007 (5), and in its resolution accompanying the discharge decision, inter alia:

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observed that the Court of Auditors had listed 32 budget transfers in 2007 and noted the Court of Auditors’ criticism concerning the high number of transfers,

| — | noted that, as in 2006, the Court of Auditors found again that legal commitments were entered into before the corresponding budgetary commitments were made, |
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—

noted that, as in 2006, the Court of Auditors found again that legal commitments were entered into before the corresponding budgetary commitments were made,

| — | called on the Agency to see to it that its recruitment procedures are transparent and non-discriminatory, in particular by ensuring the participation of the Staff Committee, |
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—

called on the Agency to see to it that its recruitment procedures are transparent and non-discriminatory, in particular by ensuring the participation of the Staff Committee,

Performance

| 1. | Is disappointed that the Agency failed to prepare a multiannual work programme and that its annual work programme was not related to its commitment budget; stresses how important it is for the Agency to set SMART objectives and RACER indicators in its programming so as to assess its achievements; notes, nevertheless, the reply from the Agency, which gives an assurance that it has improved its work programme for 2009, establishing objectives and key performance indicators and a better resource planning system; asks, therefore, that this strategy be presented to Parliament as soon as possible; calls also on the Agency to consider making a Gantt diagram part of the programming for each of its operational activities, with a view to indicating in concise form the amount of time spent by each staff member on a project and encouraging an approach geared towards achieving results; |
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1.

Is disappointed that the Agency failed to prepare a multiannual work programme and that its annual work programme was not related to its commitment budget; stresses how important it is for the Agency to set SMART objectives and RACER indicators in its programming so as to assess its achievements; notes, nevertheless, the reply from the Agency, which gives an assurance that it has improved its work programme for 2009, establishing objectives and key performance indicators and a better resource planning system; asks, therefore, that this strategy be presented to Parliament as soon as possible; calls also on the Agency to consider making a Gantt diagram part of the programming for each of its operational activities, with a view to indicating in concise form the amount of time spent by each staff member on a project and encouraging an approach geared towards achieving results;

| 2. | Calls on the Agency to set out, in its table to be annexed to the Court of Auditors’ next report, a comparison of operations carried out during the year for which discharge is to be granted and in the previous financial year so as to enable the discharge authority to assess more effectively its performance from one year to the next; |
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2.

Calls on the Agency to set out, in its table to be annexed to the Court of Auditors’ next report, a comparison of operations carried out during the year for which discharge is to be granted and in the previous financial year so as to enable the discharge authority to assess more effectively its performance from one year to the next;

Budgetary and financial management

| 3. | Welcomes the fact that the Court of Auditors found the Agency’s accounts for 2008 to be reliable and regarded the transactions underlying them, taken as a whole, as legal and regular; |
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3.

Welcomes the fact that the Court of Auditors found the Agency’s accounts for 2008 to be reliable and regarded the transactions underlying them, taken as a whole, as legal and regular;

| 4. | Notes that the Agency received EUR 44 300 000 in commitment appropriations and EUR 46 890 000 in payment appropriations from the 2008 Union budget; |
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4.

Notes that the Agency received EUR 44 300 000 in commitment appropriations and EUR 46 890 000 in payment appropriations from the 2008 Union budget;

| 5. | Considers it a matter for concern that the Court of Auditors has again noted a high number of budget transfers in 2008 (52 in 2008 and 32 in 2007); notes the Agency’s reply mentioning that the transfers for the purpose of administrative expenditure were limited to the period 2008-2009 because of the Agency’s move to its final offices; is concerned, in particular, that more than EUR 2 000 000 of appropriations for personnel expenditure was transferred to administrative expenditure budget lines between June and November 2008, which made it possible to increase the amount of appropriations carried forward to 2009 and reduce the amount to be repaid to the Commission; notes, nevertheless, the reply by the Agency, which undertakes to continue its effort to improve its planning and monitoring and consequently to reduce the number of budgetary modifications; |
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5.

Considers it a matter for concern that the Court of Auditors has again noted a high number of budget transfers in 2008 (52 in 2008 and 32 in 2007); notes the Agency’s reply mentioning that the transfers for the purpose of administrative expenditure were limited to the period 2008-2009 because of the Agency’s move to its final offices; is concerned, in particular, that more than EUR 2 000 000 of appropriations for personnel expenditure was transferred to administrative expenditure budget lines between June and November 2008, which made it possible to increase the amount of appropriations carried forward to 2009 and reduce the amount to be repaid to the Commission; notes, nevertheless, the reply by the Agency, which undertakes to continue its effort to improve its planning and monitoring and consequently to reduce the number of budgetary modifications;

| 6. | Notes that, as in 2006 and 2007, the Court of Auditors found again that legal commitments were entered into before the corresponding budgetary commitments were made; calls on the Agency therefore to step up its training and communication efforts in order to avoid this situation in future; requests, moreover, that action taken in this respect be reported in the Agency’s annual activity report for 2009; |
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6.

Notes that, as in 2006 and 2007, the Court of Auditors found again that legal commitments were entered into before the corresponding budgetary commitments were made; calls on the Agency therefore to step up its training and communication efforts in order to avoid this situation in future; requests, moreover, that action taken in this respect be reported in the Agency’s annual activity report for 2009;

| 7. | Notes that the Agency’s accounts for the financial year 2008 show income from interest as amounting to EUR 519 598,10, of which EUR 472 251,18 have already been paid back to the Directorate-General for Energy and Transport, with the remaining EUR 47 346,92 entered in the accounts as an accrued expense; concludes from the annual closure of accounts and the amount of interest payments that the Agency maintains enormously high cash reserves over long periods; welcomes the fact that as at 31 December 2008 the Agency’s cash reserves had been reduced to EUR 3 610 677,41; calls on the Commission to examine ways of ensuring that the principle of needs-based cash management, as laid down in Article 15(5) of Regulation (EC, Euratom) No 2343/2002, is implemented to the full and that changes in approach are needed to ensure that the Agency’s cash reserves are kept as low as possible on a long-term basis; |
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7.

Notes that the Agency’s accounts for the financial year 2008 show income from interest as amounting to EUR 519 598,10, of which EUR 472 251,18 have already been paid back to the Directorate-General for Energy and Transport, with the remaining EUR 47 346,92 entered in the accounts as an accrued expense; concludes from the annual closure of accounts and the amount of interest payments that the Agency maintains enormously high cash reserves over long periods; welcomes the fact that as at 31 December 2008 the Agency’s cash reserves had been reduced to EUR 3 610 677,41; calls on the Commission to examine ways of ensuring that the principle of needs-based cash management, as laid down in Article 15(5) of Regulation (EC, Euratom) No 2343/2002, is implemented to the full and that changes in approach are needed to ensure that the Agency’s cash reserves are kept as low as possible on a long-term basis;

Internal audit and human resources

| 8. | Acknowledges that, at the end of 2008, the Agency has implemented 25 recommendations from the Internal Audit Service (IAS) out of 32 since 2006; notes that the recommendations considered to be ‘very important’ relate to: the adoption of the Staff Regulation Implementing Rules regarding the recruitment of temporary staff in accordance with the Staff Regulations; the controls in the selection procedure to ensure more transparency and equal treatment of candidates; the development of a career planning strategy (including training, coaching and mentoring activities); and better human resources planning; |
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8.

Acknowledges that, at the end of 2008, the Agency has implemented 25 recommendations from the Internal Audit Service (IAS) out of 32 since 2006; notes that the recommendations considered to be ‘very important’ relate to: the adoption of the Staff Regulation Implementing Rules regarding the recruitment of temporary staff in accordance with the Staff Regulations; the controls in the selection procedure to ensure more transparency and equal treatment of candidates; the development of a career planning strategy (including training, coaching and mentoring activities); and better human resources planning;

| 9. | Refers for other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 5 May 2010 (6) on the performance, financial management and control of the agencies. |
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9.

Refers for other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 5 May 2010 (6) on the performance, financial management and control of the agencies.

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(1)  OJ C 304, 15.12.2009, p. 55.

(2)  OJ L 248, 16.9.2002, p. 1.

(3)  OJ L 208, 5.8.2002, p. 1.

(4)  OJ L 357, 31.12.2002, p. 72.

(5)  OJ L 255, 26.9.2009, p. 172.

(6)  Texts adopted, P7_TA(2010)0139. See page 241 of this Official Journal.

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