# C_2016449EN.01000101.xml

| 1.12.2016 | EN | Official Journal of the European Union | C 449/1 |
| --- | --- | --- | --- |

1.12.2016

EN

Official Journal of the European Union

C 449/1

---

Summary of results from the Court’s annual audits of the European Agencies and other bodies for the financial year 2015

(2016/C 449/01)

CONTENTS

CONTENTS

| | Paragraph | Page |
| --- | --- | --- |
| INTRODUCTION | 1 | 1 |
| INFORMATION IN SUPPORT OF THE COURT’S OPINIONS | 11 | 2 |
| AUDIT RESULTS | | 3 |
| | Opinions on the reliability of the accounts |

Paragraph

Paragraph

Page

Page

INTRODUCTION

1

1

INFORMATION IN SUPPORT OF THE COURT’S OPINIONS

11

2

AUDIT RESULTS

3

Opinions on the reliability of the accounts

15

3

| | Opinions on the legality and regularity of the transactions underlying the accounts |
| --- | --- |

Opinions on the legality and regularity of the transactions underlying the accounts

17

3

| | Other matter — event after balance sheet date |
| --- | --- |

Other matter — event after balance sheet date

19

4

| | Comments made in the SARs |
| --- | --- |

Comments made in the SARs

20

4

| | Follow-up of previous years’ comments |
| --- | --- |

Follow-up of previous years’ comments

27

5

CONCLUSIONS

29

5

| ANNEX I — | Agencies’ budget and staff |
| --- | --- |

ANNEX I —

Agencies’ budget and staff

6

| ANNEX II — | Comments made by the Court, not calling its opinions into question |
| --- | --- |

ANNEX II —

Comments made by the Court, not calling its opinions into question

11

| ANNEX III — | Follow-up of open comments not calling the Court’s opinions into |
| --- | --- |

ANNEX III —

Follow-up of open comments not calling the Court’s opinions into

14

INTRODUCTION

INTRODUCTION

| 1. | Pursuant to Article 287 of the Treaty on the Functioning of the European Union (1), the European Court of Auditors (Court) has audited and issued opinions on the reliability of the accounts and on the legality and regularity of the underlying transactions, for the financial year ended 31 December 2015 for 41 agencies, offices and bodies (agencies) and the Europol Pension Fund (EPF). |
| --- | --- |

1.

Pursuant to Article 287 of the Treaty on the Functioning of the European Union (1), the European Court of Auditors (Court) has audited and issued opinions on the reliability of the accounts and on the legality and regularity of the underlying transactions, for the financial year ended 31 December 2015 for 41 agencies, offices and bodies (agencies) and the Europol Pension Fund (EPF).

1

| 2. | This summary provides an overview of the results of these audits. It aims to facilitate the analysis and comparison of the Court’s Specific Annual Reports (SARs). The Court’s opinions and comments as well as the replies to them can be found in the respective SARs. This summary is not an audit report or opinion. |
| --- | --- |

2.

This summary provides an overview of the results of these audits. It aims to facilitate the analysis and comparison of the Court’s Specific Annual Reports (SARs). The Court’s opinions and comments as well as the replies to them can be found in the respective SARs. This summary is not an audit report or opinion.

| 3. | Agencies are highly visible in the Member States and have significant influence on policy and decision making and programme implementation in areas of vital importance to European citizens, i.e. health, safety, security, freedom and justice. Depending on their task, set-up and financing, distinction can be made between decentralised agencies, executive agencies, self-financed agencies and other bodies. |
| --- | --- |

3.

Agencies are highly visible in the Member States and have significant influence on policy and decision making and programme implementation in areas of vital importance to European citizens, i.e. health, safety, security, freedom and justice. Depending on their task, set-up and financing, distinction can be made between decentralised agencies, executive agencies, self-financed agencies and other bodies.

| 4. | The 30 decentralised agencies play an important role in implementing EU policies, especially tasks of a technical, scientific, operational and/or regulatory nature. Their aim is to allow the Commission to concentrate on policy-making and to reinforce cooperation between the EU and national governments by pooling technical and specialist expertise from both sides. They are located throughout the EU. |
| --- | --- |

4.

The 30 decentralised agencies play an important role in implementing EU policies, especially tasks of a technical, scientific, operational and/or regulatory nature. Their aim is to allow the Commission to concentrate on policy-making and to reinforce cooperation between the EU and national governments by pooling technical and specialist expertise from both sides. They are located throughout the EU.

| 5. | The six executive agencies are entrusted with tasks relating to the management of one or more Union programmes and are set up for fixed periods of time. They are located in Brussels (five) and Luxembourg (one). |
| --- | --- |

5.

The six executive agencies are entrusted with tasks relating to the management of one or more Union programmes and are set up for fixed periods of time. They are located in Brussels (five) and Luxembourg (one).

| 6. | The three self-financed agencies comprise the Office for Harmonization in the Internal Market (OHIM) (2), the Community Plant Variety Office (CPVO) and the Single Resolution Board (SRB) (3). The SRB in Brussels became fully operational as of 1 January 2016 with the mission to ensure the orderly resolution of failing banks, minimising the impact on the real economy and on public finances. |
| --- | --- |

6.

The three self-financed agencies comprise the Office for Harmonization in the Internal Market (OHIM) (2), the Community Plant Variety Office (CPVO) and the Single Resolution Board (SRB) (3). The SRB in Brussels became fully operational as of 1 January 2016 with the mission to ensure the orderly resolution of failing banks, minimising the impact on the real economy and on public finances.

2

3

| 7. | The other bodies comprise the European Institute of Innovation and Technology (EIT), the Euratom Supply Agency (Euratom) and the Europol Pension Fund (EPF). The EIT in Budapest is an independent, decentralised EU body which pools scientific, business and education resources to boost the Union’s innovation capacity. The Euratom in Luxembourg was created to support the aims of the European Atomic Energy Community Treaty. The EPF, which is located in The Hague, was established to finance and pay pensions for staff employed by the European Police Office (Europol) before it became an agency on 1 January 2010. The EPF has been dissolved as of 1 January 2016. |
| --- | --- |

7.

The other bodies comprise the European Institute of Innovation and Technology (EIT), the Euratom Supply Agency (Euratom) and the Europol Pension Fund (EPF). The EIT in Budapest is an independent, decentralised EU body which pools scientific, business and education resources to boost the Union’s innovation capacity. The Euratom in Luxembourg was created to support the aims of the European Atomic Energy Community Treaty. The EPF, which is located in The Hague, was established to finance and pay pensions for staff employed by the European Police Office (Europol) before it became an agency on 1 January 2010. The EPF has been dissolved as of 1 January 2016.

| 8. | The agencies’ total 2015 budget amounted to some 2,8 billion euros (2014: 2,6 billion euros) or about 2,0 % of the 2015 EU general budget (2014: 1,9 %). The major part of the agencies’ budget is funded through the Commission’s subsidies; the rest is income from fees and other sources. |
| --- | --- |

8.

The agencies’ total 2015 budget amounted to some 2,8 billion euros (2014: 2,6 billion euros) or about 2,0 % of the 2015 EU general budget (2014: 1,9 %). The major part of the agencies’ budget is funded through the Commission’s subsidies; the rest is income from fees and other sources.

| 9. | By the end of 2015 the agencies employed 9 965 staff (2014: 9 379) (4). The number of staff increased the most in agencies dealing with migration matters (European Asylum Support Office — EASO) and the prevention of serious crime and terrorism (Europol). The executive agencies where the staff number went up have an extended mandate and obtained additional responsibilities. |
| --- | --- |

9.

By the end of 2015 the agencies employed 9 965 staff (2014: 9 379) (4). The number of staff increased the most in agencies dealing with migration matters (European Asylum Support Office — EASO) and the prevention of serious crime and terrorism (Europol). The executive agencies where the staff number went up have an extended mandate and obtained additional responsibilities.

4

| 10. | Details on the agencies, their budgets and staff are provided in Annex I. |
| --- | --- |

10.

Details on the agencies, their budgets and staff are provided in Annex I.

Annex I.

INFORMATION IN SUPPORT OF THE COURT’S OPINIONS

INFORMATION IN SUPPORT OF THE COURT’S OPINIONS

| 11. | The arrangements for the audit of agencies’ accounts are presented in the Table.

  Table


  Audit arrangements for agencies’ accounts









  Agencies | Audited by | Total |
| --- | --- | --- | --- |
| Court | Court + audit firm |
| Decentralised agencies | — | 30 | 30 |
| Executive agencies | 6 | — | 6 |
| Self-financed agencies | 2 | 1 (5) | 3 |
| Other bodies | 2 (6) | 1 | 3 |
| Total | 10 | 32 | 42 |

11.

The arrangements for the audit of agencies’ accounts are presented in the Table.

Table

Table

Table

Audit arrangements for agencies’ accounts

Audit arrangements for agencies’ accounts

Agencies

Audited by

Total

Court

Court + audit firm

Decentralised agencies

—

30

30

30

Executive agencies

6

—

6

6

Self-financed agencies

2

1 (5)

5

3

3

Other bodies

2 (6)

6

1

3

3

Total

Total

10

10

32

32

42

42

| 12. | The annual accounts of 32 agencies were verified by an independent external auditor (audit firm) according to Article 208(4) of the EU Financial Regulation (7) and Article 107(1) of the framework financial Regulation for agencies (8). The Court’s opinions on these accounts considered the audit work performed by the audit firm and the action taken in response to their observations. The Court has reviewed the work of the audit firms in accordance with international audit standards. This review provided adequate assurance for the Court to base its own audit opinions on the reliability of the accounts using the audit firms’ work. |
| --- | --- |

12.

The annual accounts of 32 agencies were verified by an independent external auditor (audit firm) according to Article 208(4) of the EU Financial Regulation (7) and Article 107(1) of the framework financial Regulation for agencies (8). The Court’s opinions on these accounts considered the audit work performed by the audit firm and the action taken in response to their observations. The Court has reviewed the work of the audit firms in accordance with international audit standards. This review provided adequate assurance for the Court to base its own audit opinions on the reliability of the accounts using the audit firms’ work.

7

8

| 13. | For the remaining nine agencies and the EPF, the Court continued to perform the audit of the reliability of the accounts. The audit work covered compliance with the applicable accounting rules, completeness and accuracy of balance-sheet and budget figures and an analysis of the statement of financial performance and of the budget implementation. |
| --- | --- |

13.

For the remaining nine agencies and the EPF, the Court continued to perform the audit of the reliability of the accounts. The audit work covered compliance with the applicable accounting rules, completeness and accuracy of balance-sheet and budget figures and an analysis of the statement of financial performance and of the budget implementation.

| 14. | As in prior years the Court remained exclusively responsible for the audit of the legality and regularity of the transactions underlying the accounts of all agencies and the EPF. The audit approach comprised analytical audit procedures, direct testing of transactions and an assessment of the agencies’ internal controls. |
| --- | --- |

14.

As in prior years the Court remained exclusively responsible for the audit of the legality and regularity of the transactions underlying the accounts of all agencies and the EPF. The audit approach comprised analytical audit procedures, direct testing of transactions and an assessment of the agencies’ internal controls.

AUDIT RESULTS

AUDIT RESULTS

Opinions on the reliability of the accounts

Opinions on the reliability of the accounts

| 15. | The final accounts of 40 agencies and the EPF present fairly, in all material respects, their financial position as at 31 December 2015 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the Commission’s Accounting Officer. |
| --- | --- |

15.

The final accounts of 40 agencies and the EPF present fairly, in all material respects, their financial position as at 31 December 2015 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the Commission’s Accounting Officer.

| 16. | The Court issued a qualified opinion on the reliability of Frontex’ final accounts for the financial year 2015. The qualification is based on a material underestimation of accrued charges by 1,7 million euros. |
| --- | --- |

16.

The Court issued a qualified opinion on the reliability of Frontex’ final accounts for the financial year 2015. The qualification is based on a material underestimation of accrued charges by 1,7 million euros.

Opinions on the legality and regularity of the transactions underlying the accounts

Opinions on the legality and regularity of the transactions underlying the accounts

| 17. | The Court concluded that for the 40 agencies and the EPF, the transactions underlying the annual accounts for the year ended 31 December 2015 were legal and regular in all material respects. |
| --- | --- |

17.

The Court concluded that for the 40 agencies and the EPF, the transactions underlying the annual accounts for the year ended 31 December 2015 were legal and regular in all material respects.

| 18. | The Court issued a qualified opinion on the legality and regularity of the transactions underlying the EIT’s accounts. The qualification was primarily based on the use of an irregular flat rate related to grants. |
| --- | --- |

18.

The Court issued a qualified opinion on the legality and regularity of the transactions underlying the EIT’s accounts. The qualification was primarily based on the use of an irregular flat rate related to grants.

Other matter — event after balance sheet date

Other matter — event after balance sheet date

| 19. | The Court presented an event that took place after balance sheet date in an ‘Other matter’ paragraph in the SARs of the European Banking Authority (EBA) and of the European Medicines Agency (EMA), which are both located in London. This paragraph deals with the United Kingdom (UK) referendum that took place on 23 June 2016 and clarifies that the accounts and related notes of the two agencies were prepared using the information available at the date of signing of their accounts when the result of UK citizens’ vote were not yet known and the formal notification of the triggering of Article 50 of the Treaty on European Union has not been presented (9). |
| --- | --- |

19.

The Court presented an event that took place after balance sheet date in an ‘Other matter’ paragraph in the SARs of the European Banking Authority (EBA) and of the European Medicines Agency (EMA), which are both located in London. This paragraph deals with the United Kingdom (UK) referendum that took place on 23 June 2016 and clarifies that the accounts and related notes of the two agencies were prepared using the information available at the date of signing of their accounts when the result of UK citizens’ vote were not yet known and the formal notification of the triggering of Article 50 of the Treaty on European Union has not been presented (9).

9

Comments made in the SARs

Comments made in the SARs

| 20. | Without calling its opinions into question, the Court made a total of 90 comments (2014: 79) affecting 36 agencies and the EPF (2014: 35) to highlight matters of importance and to indicate room for improvement. The number of comments made under the different headings of the SARs is shown in the Chart.


  Chart


  Comments by SAR heading



  Source: SARs on the agencies annual accounts for the financial year 2015 |
| --- | --- |

20.

Without calling its opinions into question, the Court made a total of 90 comments (2014: 79) affecting 36 agencies and the EPF (2014: 35) to highlight matters of importance and to indicate room for improvement. The number of comments made under the different headings of the SARs is shown in the Chart.

Chart.

Chart

Chart

Comments by SAR heading

Comments by SAR heading

Source: SARs on the agencies annual accounts for the financial year 2015

Source

| 21. | An overview of the comments made for each of the agencies and the EPF is provided in Annex II. |
| --- | --- |

21.

An overview of the comments made for each of the agencies and the EPF is provided in Annex II.

Annex II

| 22. | The comments considered to be of particular interest are outlined below. They cover matters of importance which are frequent and/or severe and of wider interest (‘lessons to be learnt’). |
| --- | --- |

22.

The comments considered to be of particular interest are outlined below. They cover matters of importance which are frequent and/or severe and of wider interest (‘lessons to be learnt’).

| 23. | A high level of
  carry-overs
  of committed appropriations remains the most frequent comment and concerns 32 agencies (2014: 28). The carry-overs under title II (administrative expenditure) of the 22 agencies concerned (2014: 18) on average amounted to 36 % (2014: 39 %) of committed appropriations, carry-overs under title III (operational expenditure) of the 18 agencies concerned (2014: 18) on average amounted to 48 % (2014:56 %) of committed appropriations. These carry-overs mainly result from events (partly) beyond the agencies’ control (e.g. invoices or cost declarations that had not been received by the year end) or are explained by the multi-annual nature of operations, procurement procedures or projects. The Court continued to report on these matters following its internally defined threshold for the different titles of the agencies’ budget. A change of this reporting procedure requires a common understanding of the main parties involved (Court, Parliament, Council and the agencies) as to what should be reported in the agencies’ SARs on carry-overs. In this context it would be beneficial to elaborate an agreed upon concept of a ‘justified carry-over’ and to implement this concept in the agencies. |
| --- | --- |

23.

A high level of
  carry-overs
  of committed appropriations remains the most frequent comment and concerns 32 agencies (2014: 28). The carry-overs under title II (administrative expenditure) of the 22 agencies concerned (2014: 18) on average amounted to 36 % (2014: 39 %) of committed appropriations, carry-overs under title III (operational expenditure) of the 18 agencies concerned (2014: 18) on average amounted to 48 % (2014:56 %) of committed appropriations. These carry-overs mainly result from events (partly) beyond the agencies’ control (e.g. invoices or cost declarations that had not been received by the year end) or are explained by the multi-annual nature of operations, procurement procedures or projects. The Court continued to report on these matters following its internally defined threshold for the different titles of the agencies’ budget. A change of this reporting procedure requires a common understanding of the main parties involved (Court, Parliament, Council and the agencies) as to what should be reported in the agencies’ SARs on carry-overs. In this context it would be beneficial to elaborate an agreed upon concept of a ‘justified carry-over’ and to implement this concept in the agencies.

carry-overs

| 24. | The basic rule underlying
  public procurement
  is to ensure competition between economic operators. The Court reported in four SARs that agencies had not fully complied with this rule. It referred to the use going beyond of what can be considered exceptional of a negotiated procedure without publication of a contract notice and highlighted the absence of competition in case of the use of framework contracts where the services requested or individual prices have not been clearly defined. |
| --- | --- |

24.

The basic rule underlying
  public procurement
  is to ensure competition between economic operators. The Court reported in four SARs that agencies had not fully complied with this rule. It referred to the use going beyond of what can be considered exceptional of a negotiated procedure without publication of a contract notice and highlighted the absence of competition in case of the use of framework contracts where the services requested or individual prices have not been clearly defined.

public procurement

| 25. | Business continuity
  encompasses planning and preparation to ensure the continuation of operations in case of serious incidents or disasters and the ability to recover to an operational state within a reasonably short period. The Court found that four agencies do not yet fully comply with the
  internal control
  standard dealing with this matter. |
| --- | --- |

25.

Business continuity
  encompasses planning and preparation to ensure the continuation of operations in case of serious incidents or disasters and the ability to recover to an operational state within a reasonably short period. The Court found that four agencies do not yet fully comply with the
  internal control
  standard dealing with this matter.

Business continuity

internal control

| 26. | The agencies’ audited annual accounts comprise the financial statements and the budgetary implementation reports. The Court reported that the
  budgetary implementation reports
  of three agencies differ from the
  level of detail
  provided by most other agencies which hampers comparison between agencies and affects their informative value. The Commission has planned to issue guidelines on this matter. |
| --- | --- |

26.

The agencies’ audited annual accounts comprise the financial statements and the budgetary implementation reports. The Court reported that the
  budgetary implementation reports
  of three agencies differ from the
  level of detail
  provided by most other agencies which hampers comparison between agencies and affects their informative value. The Commission has planned to issue guidelines on this matter.

budgetary implementation reports

level of detail

Follow-up of previous years’ comments

Follow-up of previous years’ comments

| 27. | The SARs for financial year 2015 provide an overview of follow-up actions taken by the agencies in response to comments from previous years. Annex III shows that for the 134 comments open at the end of 2014 (2013: 153), corrective action was completed in 37 cases during 2015. The corrective actions were ongoing for 44 cases and outstanding for nine cases. No corrective action was required for 44 comments, mainly in relation to carry-overs of committed appropriations. |
| --- | --- |

27.

The SARs for financial year 2015 provide an overview of follow-up actions taken by the agencies in response to comments from previous years. Annex III shows that for the 134 comments open at the end of 2014 (2013: 153), corrective action was completed in 37 cases during 2015. The corrective actions were ongoing for 44 cases and outstanding for nine cases. No corrective action was required for 44 comments, mainly in relation to carry-overs of committed appropriations.

Annex III

| 28. | Whilst the overall situation has improved compared to the previous year (number of open comments decreased) the number of outstanding corrective actions increased by three comments. An outstanding action implies that no action is planned or ongoing. In five of the nine cases, the implementation of the required corrective actions depends on the contribution of a third party (e.g. the hosting Member State, a Court or the legislator) and is beyond the agencies’ control. In three of the remaining four comments, the agencies concerned (CPVO and EASO) have not yet taken effective action and in one case, the agency (EIT) does not agree with the Court’s observation and has not planned any further specific corrective actions. |
| --- | --- |

28.

Whilst the overall situation has improved compared to the previous year (number of open comments decreased) the number of outstanding corrective actions increased by three comments. An outstanding action implies that no action is planned or ongoing. In five of the nine cases, the implementation of the required corrective actions depends on the contribution of a third party (e.g. the hosting Member State, a Court or the legislator) and is beyond the agencies’ control. In three of the remaining four comments, the agencies concerned (CPVO and EASO) have not yet taken effective action and in one case, the agency (EIT) does not agree with the Court’s observation and has not planned any further specific corrective actions.

CONCLUSIONS

CONCLUSIONS

| 29. | The Court issued an unqualified opinion on the annual accounts of all agencies except Frontex. The transactions underlying the agencies’ accounts were legal and regular for all agencies except for EIT for which the Court has issued a qualified opinion. |
| --- | --- |

29.

The Court issued an unqualified opinion on the annual accounts of all agencies except Frontex. The transactions underlying the agencies’ accounts were legal and regular for all agencies except for EIT for which the Court has issued a qualified opinion.

| 30. | Agencies further improved their procedures by taking corrective action in response to the Court’s comments from previous years. Nevertheless, there is still room for improvement, as indicated by comments made in 2015. |
| --- | --- |

30.

Agencies further improved their procedures by taking corrective action in response to the Court’s comments from previous years. Nevertheless, there is still room for improvement, as indicated by comments made in 2015.

---

(1)  OJ C 326, 26.10.2012. p. 1.

1

(2)  As of 23 March 2016, the Office is called the European Union Intellectual Property Office (EUIPO).

2

(3)  Article 102 of the Financial Regulation of the SRB.

3

(4)  Staff includes officials, temporary and contract staff as well as seconded national experts.

4

(5)  The SRB is audited by the Court and an audit firm.

5

(6)  Given the limited resources and operations of the Euratom Supply Agency, it is audited solely by the Court.

6

(7)  Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1).

7

(8)  Article 107 of Commission Delegated Regulation (EU) No 1271/2013 (OJ L 328, 7.12.2013, p. 42).

8

(9)  The accountants signed the accounts on 24 May 2016 (EBA) and 1 June 2016 (EMA).

9

---

ANNEX I

Agencies' budget and staff (1)

| | | | Budget (2) | Staff (3) |
| --- | --- | --- | --- | --- |
| Agency | Parent DG | Policy Area | 2014 | 2015 | 2014 | 2015 |
| | | | (million euro) | (million euro) | (million euro) | (million euro) |
| Decentralised Agencies | | | | | | |
| European Medicines Agency — EMA | SANTE | Health and Consumer Protection | 272,0 | 304,0 | 752 | 775 |
| Office for Harmonisation in the Internal Market — OHIM | GROW | Internal Market | 419,6 | 384,2 | 928 | 998 |
| European Aviation Safety Agency — EASA | MOVE | Mobility and Transport | 162,3 | 185,4 | 740 | 779 |
| European Agency for the Management of Operational Cooperation at the External Borders — FRONTEX | HOME | Home Affairs | 86,7 | 143,3 | 311 | 309 |
| European Police Office — EUROPOL | HOME | Home Affairs | 84,0 | 95,0 | 574 | 666 |
| European Food Safety Authority — EFSA | SANTE | Health and Consumer Protection | 79,9 | 78,8 | 442 | 434 |
| European Maritime Safety Agency — EMSA | MOVE | Mobility and Transport | 57,9 | 64,8 | 245 | 246 |
| European Centre for Disease Prevention and Control — ECDC | SANTE | Health and Consumer Protection | 60,5 | 58,5 | 277 | 260 |
| Translation Centre for the Bodies of the EU — CDT | DGT | Language Services | 56,3 | 49,6 | 216 | 218 |
| European Environment Agency — EEA | ENV | Environment | 52,6 | 49,2 | 204 | 198 |
| The European Union s Judicial Cooperation Unit — EUROJUST | JUST | Justice | 34,0 | 34,0 | 252 | 246 |
| European Chemicals Agency — ECHA | GROW | Enterprise | 113,2 | 115,1 | 587 | 572 |
| European Railway Safety Agency — ERA | MOVE | Mobility and Transport | 25,7 | 26,3 | 159 | 157 |
| European Union Agency for Fundamental Rights — FRA | JUST | Justice | 21,5 | 21,6 | 110 | 107 |
| European Banking Authority — EBA | FISMA | Financial Services and Capital Markets | 33,6 | 33,4 | 146 | 156 |
| European foundation for improvement of living & working conditions — EUROFOUND | EMPL | Employment and Social Affairs | 21,5 | 21,2 | 111 | 111 |
| European Training Foundation — ETF | EAC | Education and Culture | 22,5 | 21,0 | 133 | 129 |
| European Securities and Markets Authority — ESMA | FISMA | Financial Services and Capital Markets | 33,3 | 36,7 | 168 | 186 |
| European Centre for the Development of Vocational Training — CEDEFOP | EAC | Education and Culture | 18,4 | 18,4 | 120 | 123 |
| European Insurance and Occupational Pensions Authority — EIOPA | FISMA | Financial Services and Capital Markets | 21,6 | 20,2 | 129 | 133 |
| European Monitoring Centre for Drugs and Drug Addiction — EMCDDA | HOME | Home Affairs | 15,7 | 18,5 | 101 | 100 |
| European Agency for Safety and Health at Work — EU-OSHA | EMPL | Employment and Social Affairs | 17,3 | 16,9 | 65 | 65 |
| Community Plant Variety Office — CPVO | SANTE | Agriculture and Rural Development | 14,7 | 14,7 | 45 | 46 |
| European GNSS Agency — GSA | GROW | Enterprise | 403,7 | 363,8 | 131 | 139 |
| European Fisheries Control Agency — EFCA | MARE | Maritime Affairs & Fisheries | 9,2 | 9,2 | 58 | 64 |
| European Institute for Gender equality — EIGE | JUST | Justice | 7,4 | 7,9 | 41 | 42 |
| European Police College — CEPOL | HOME | Home Affairs | 8,9 | 8,8 | 43 | 45 |
| European Network and Information Security Agency — ENISA | CNECT | Digital Single Market | 10,0 | 10,0 | 62 | 69 |
| European Agency for the Cooperation of Energy Regulators — ACER | ENER | Energy | 10,9 | 11,3 | 72 | 80 |
| European Asylum Support Office — EASO | HOME | Home Affairs | 15,6 | 15,9 | 79 | 93 |
| Office of the body of European Regulators for Electronic Communications — BEREC | CNECT | Digital Single Market | 4,2 | 4,0 | 27 | 26 |
| European Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice — EU-LISA | HOME | Home Affairs | 64,9 | 71,7 | 129 | 134 |
| Single Resolution Board — SRB
   (4) | FISMA | Financial Services and Capital Markets | n/a | 22,0 | n/a | 108 |
| Executive Agencies | | | | | | |
| Education, Audiovisual and Culture Executive Agency — EACEA | EAC & CNECT & HOME & ECHO | Education and Culture | 46,9 | 46,9 | 437 | 441 |
| Research Executive Agency — REA | RTD & EAC & GROW & HOME & CNECT & AGRI | Research and Innovation | 51,6 | 54,6 | 548 | 618 |
| European Research Council Executive Agency — ERCEA | RTD | Research and Innovation | 36,3 | 39,6 | 388 | 417 |
| Executive Agency for Small and Medium-sized Enterprises — EASME | ENTR & RTD & & ENR & ENV & CLIMA & CNECT & MARE | Energy, Entrepreneurship and Innovation | 24,5 | 36,4 | 283 | 373 |
| Innovation and Networks Executive Agency — INEA | MOVE & ENER & CNECT & RTD | Mobility and Transport | 13,4 | 18,4 | 151 | 186 |
| Consumers, Health, Agriculture and Food Executive Agency — CHAFEA | SANTE & JUST & AGRI | Consumer Protection | 7,2 | 7,4 | 49 | 49 |
| Other Bodies | | | | | | |
| European Institute of Innovation and Technology — EIT | EAC | Innovation and Technology | 174,9 | 231,7 | 48 | 50 |
| Euratom Supply Agency — EURATOM
   (4) | ENER & RTD | Energy and Innovation | 0,1 | 0,1 | 18 | 17 |
| Europol Pension Fund — EPF | HOME | Administrative Expenditure of Europol | n/a | n/a | n/a | n/a |
| Total | | | 2 614,5 | 2 770,5 | 9 379 | 9 965 |

Budget (2)

Staff (3)

Agency

Parent DG

Policy Area

2014

2015

2014

2015

(million euro)

(million euro)

(million euro)

(million euro)

Decentralised Agencies

European Medicines Agency — EMA

SANTE

Health and Consumer Protection

272,0

304,0

752

775

Office for Harmonisation in the Internal Market — OHIM

GROW

Internal Market

419,6

384,2

928

998

European Aviation Safety Agency — EASA

MOVE

Mobility and Transport

162,3

185,4

740

779

European Agency for the Management of Operational Cooperation at the External Borders — FRONTEX

HOME

Home Affairs

86,7

143,3

311

309

European Police Office — EUROPOL

HOME

Home Affairs

84,0

95,0

574

666

European Food Safety Authority — EFSA

SANTE

Health and Consumer Protection

79,9

78,8

442

434

European Maritime Safety Agency — EMSA

MOVE

Mobility and Transport

57,9

64,8

245

246

European Centre for Disease Prevention and Control — ECDC

SANTE

Health and Consumer Protection

60,5

58,5

277

260

Translation Centre for the Bodies of the EU — CDT

DGT

Language Services

56,3

49,6

216

218

European Environment Agency — EEA

ENV

Environment

52,6

49,2

204

198

The European Union s Judicial Cooperation Unit — EUROJUST

JUST

Justice

34,0

34,0

252

246

European Chemicals Agency — ECHA

GROW

Enterprise

113,2

115,1

587

572

European Railway Safety Agency — ERA

MOVE

Mobility and Transport

25,7

26,3

159

157

European Union Agency for Fundamental Rights — FRA

JUST

Justice

21,5

21,6

110

107

European Banking Authority — EBA

FISMA

Financial Services and Capital Markets

33,6

33,4

146

156

European foundation for improvement of living & working conditions — EUROFOUND

EMPL

Employment and Social Affairs

21,5

21,2

111

111

European Training Foundation — ETF

EAC

Education and Culture

22,5

21,0

133

129

European Securities and Markets Authority — ESMA

FISMA

Financial Services and Capital Markets

33,3

36,7

168

186

European Centre for the Development of Vocational Training — CEDEFOP

EAC

Education and Culture

18,4

18,4

120

123

European Insurance and Occupational Pensions Authority — EIOPA

FISMA

Financial Services and Capital Markets

21,6

20,2

129

133

European Monitoring Centre for Drugs and Drug Addiction — EMCDDA

HOME

Home Affairs

15,7

18,5

101

100

European Agency for Safety and Health at Work — EU-OSHA

EMPL

Employment and Social Affairs

17,3

16,9

65

65

Community Plant Variety Office — CPVO

SANTE

Agriculture and Rural Development

14,7

14,7

45

46

European GNSS Agency — GSA

GROW

Enterprise

403,7

363,8

131

139

European Fisheries Control Agency — EFCA

MARE

Maritime Affairs & Fisheries

9,2

9,2

58

64

European Institute for Gender equality — EIGE

JUST

Justice

7,4

7,9

41

42

European Police College — CEPOL

HOME

Home Affairs

8,9

8,8

43

45

European Network and Information Security Agency — ENISA

CNECT

Digital Single Market

10,0

10,0

62

69

European Agency for the Cooperation of Energy Regulators — ACER

ENER

Energy

10,9

11,3

72

80

European Asylum Support Office — EASO

HOME

Home Affairs

15,6

15,9

79

93

Office of the body of European Regulators for Electronic Communications — BEREC

CNECT

Digital Single Market

4,2

4,0

27

26

European Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice — EU-LISA

HOME

Home Affairs

64,9

71,7

129

134

Single Resolution Board — SRB
   (4)

FISMA

Financial Services and Capital Markets

n/a

22,0

n/a

108

Executive Agencies

Education, Audiovisual and Culture Executive Agency — EACEA

EAC & CNECT & HOME & ECHO

Education and Culture

46,9

46,9

437

441

Research Executive Agency — REA

RTD & EAC & GROW & HOME & CNECT & AGRI

Research and Innovation

51,6

54,6

548

618

European Research Council Executive Agency — ERCEA

RTD

Research and Innovation

36,3

39,6

388

417

Executive Agency for Small and Medium-sized Enterprises — EASME

ENTR & RTD & & ENR & ENV & CLIMA & CNECT & MARE

Energy, Entrepreneurship and Innovation

24,5

36,4

283

373

Innovation and Networks Executive Agency — INEA

MOVE & ENER & CNECT & RTD

Mobility and Transport

13,4

18,4

151

186

Consumers, Health, Agriculture and Food Executive Agency — CHAFEA

SANTE & JUST & AGRI

Consumer Protection

7,2

7,4

49

49

Other Bodies

European Institute of Innovation and Technology — EIT

EAC

Innovation and Technology

174,9

231,7

48

50

Euratom Supply Agency — EURATOM
   (4)

ENER & RTD

Energy and Innovation

0,1

0,1

18

17

Europol Pension Fund — EPF

HOME

Administrative Expenditure of Europol

n/a

n/a

n/a

n/a

Total

2 614,5

2 770,5

9 379

9 965

---

(1)  Source: Data provided by the agencies

(2)  Budget figures are based on payment appropriations

(3)  Staff includes officials, temporary and contract staff and seconded national experts

(4)  SRB and EURATOM are not consolidated in the EU accounts

---

ANNEX II

Comments made by the Court, not calling its opinion into question

| | Total No of comments | Reliability of accounts | Legality/Regularity of transactions | Internal controls | Budgetary management | Other comments |
| --- | --- | --- | --- | --- | --- | --- |
| Procurement procedures | Other | Internal control standards | Other | High carry-overs | High cancellations of 2014 carry-overs | Budget implementation | Budget funding | Other | SFM | Staff matters | Other |
| 1 | ACER — Ljubljana | 2 | | | | | | XX | | | | | | | |
| 2 | BEREC — Riga | 3 | | X | | | | X | | | | X | | | |
| 3 | CdT — Luxembourg | 4 | | | | X | | X | X | | | X | | | |
| 4 | CEDEFOP — Thessaloniki | 2 | | | | | | X | | | | | | | X |
| 5 | CEPOL — Budapest | 2 | | | | | | X | | | | X | | | |
| 6 | CHAFEA — Luxembourg | 3 | | | | | | XX | X | | | | | | |
| 7 | CPVO — Angers | 4 | | | | | | X | X | | | | X | | X |
| 8 | EACEA — Brussels | 1 | | | | | | X | | | | | | | |
| 9 | EASA — Cologne | 2 | | | | | | XX | | | | | | | |
| 10 | EASME — Brussels | 2 | | | | | | X | | | | X | | | |
| 11 | EASO — Valletta | 2 | | | | | | X | | | | | | X | |
| 12 | EBA — London | 2 | | | | | | X | | | | X | | | |
| 13 | ECDC — Stockholm | 4 | | X | | | | XX | | X | | | | | |
| 14 | ECHA — Helsinki | 2 | | | X | | | X | | | | | | | |
| 15 | EEA — Copenhagen | 1 | | | | | | | | | | | X | | |
| 16 | EFCA — Vigo | 1 | | | | X | | | | | | | | | |
| 17 | EFSA — Parma | 1 | | | | | X | | | | | | | | |
| 18 | EIGE — Vilnius | 1 | | | | | | X | | | | | | | |
| 19 | EIOPA — Frankfurt | 1 | | | | | | X | | | | | | | |
| 20 | EIT — Budapest | 10 | | | X | | X | X | | | XX | | XX | | XXX |
| 21 | EMA — London | 0 | | | | | | | | | | | | | |
| 22 | EMCDDA — Lisbon | 1 | | | | | X | | | | | | | | |
| 23 | EMSA — Lisbon | 0 | | | | | | | | | | | | | |
| 24 | ENISA — Heraklion | 2 | | | | | | X | | | | | | X | |
| 25 | EPF — The Hague | 1 | | | | | | | | | | | | | X |
| 26 | ERA — Valenciennes | 0 | | | | | | | | | | | | | |
| 27 | ERCEA — Brussels | 1 | | | | | | X | | | | | | | |
| 28 | ESMA — Paris | 2 | | | | | | XX | | | | | | | |
| 29 | ETF — Turin | 0 | | | | | | | | | | | | | |
| 30 | EU-LISA — Tallinn | 5 | | XX | | | | X | | | X | | X | | |
| 31 | EU-OSHA — Bilbao | 2 | | | | | | XX | | | | | | | |
| 32 | EURATOM — Luxembourg | 1 | | | | | | X | | | | | | | |
| 33 | EUROFOUND — Dublin | 1 | | | | | | X | | | | | | | |
| 34 | EUROJUST — The Hague | 1 | | | | | | X | | | | | | | |
| 35 | EUROPOL — The Hague | 1 | | | | | | X | | | | | | | |
| 36 | FRA — Vienna | 1 | | | | | | X | | | | | | | |
| 37 | FRONTEX — Warsaw | 5 | | | XX | | | XX | | | | | X | | |
| 38 | GSA — Prague | 6 | X | | | X | | X | | | | X | | X | X |
| 39 | INEA — Brussels | 1 | | | | | | X | | | | | | | |
| 40 | OHIM — Alicante | 4 | | | | | | X | | | | | XX | X | |
| 41 | REA — Brussels | 0 | | | | | | | | | | | | | |
| 42 | SRB — Brussels | 5 | | | | X | | XX | | X | | | X | | |
| Subtotals: | 90 | 1 | 4 | 4 | 4 | 3 | 40 | 3 | 2 | 3 | 6 | 9 | 4 | 7 |
| Totals: | 1 | 8 | 7 | 54 | 20 |

Total No of comments

Reliability of accounts

Legality/Regularity of transactions

Internal controls

Budgetary management

Other comments

Procurement procedures

Other

Internal control standards

Other

High carry-overs

High cancellations of 2014 carry-overs

Budget implementation

Budget funding

Other

SFM

Staff matters

Other

1

ACER — Ljubljana

2

XX

2

BEREC — Riga

3

X

X

X

3

CdT — Luxembourg

4

X

X

X

X

4

CEDEFOP — Thessaloniki

2

X

X

5

CEPOL — Budapest

2

X

X

6

CHAFEA — Luxembourg

3

XX

X

7

CPVO — Angers

4

X

X

X

X

8

EACEA — Brussels

1

X

9

EASA — Cologne

2

XX

10

EASME — Brussels

2

X

X

11

EASO — Valletta

2

X

X

12

EBA — London

2

X

X

13

ECDC — Stockholm

4

X

XX

X

14

ECHA — Helsinki

2

X

X

15

EEA — Copenhagen

1

X

16

EFCA — Vigo

1

X

17

EFSA — Parma

1

X

18

EIGE — Vilnius

1

X

19

EIOPA — Frankfurt

1

X

20

EIT — Budapest

10

X

X

X

XX

XX

XXX

21

EMA — London

0

22

EMCDDA — Lisbon

1

X

23

EMSA — Lisbon

0

24

ENISA — Heraklion

2

X

X

25

EPF — The Hague

1

X

26

ERA — Valenciennes

0

27

ERCEA — Brussels

1

X

28

ESMA — Paris

2

XX

29

ETF — Turin

0

30

EU-LISA — Tallinn

5

XX

X

X

X

31

EU-OSHA — Bilbao

2

XX

32

EURATOM — Luxembourg

1

X

33

EUROFOUND — Dublin

1

X

34

EUROJUST — The Hague

1

X

35

EUROPOL — The Hague

1

X

36

FRA — Vienna

1

X

37

FRONTEX — Warsaw

5

XX

XX

X

38

GSA — Prague

6

X

X

X

X

X

X

39

INEA — Brussels

1

X

40

OHIM — Alicante

4

X

XX

X

41

REA — Brussels

0

42

SRB — Brussels

5

X

XX

X

X

Subtotals:

90

1

4

4

4

3

40

3

2

3

6

9

4

7

Totals:

1

8

7

54

20

---

ANNEX III

Follow-up of open comments not calling the Court’s opinions into question

| | | Total | Completed | Ongoing | Outstanding | N/A |
| --- | --- | --- | --- | --- | --- | --- |
| | Decentralised Agencies |
| 1 | European Medicines Agency — EMA | 4 | | 3 | | 1 |
| 2 | Office for Harmonisation in the Internal Market — OHIM | 6 | 3 | 2 | | 1 |
| 3 | European Aviation Safety Agency — EASA | 4 | 1 | 1 | | 2 |
| 4 | European Agency for the Management of Operational Cooperation at the External Borders — FRONTEX | 8 | 1 | 5 | 1 | 1 |
| 5 | European Police Office — EUROPOL | 4 | 1 | 1 | | 2 |
| 6 | European Food Safety Authority — EFSA | 3 | 2 | 1 | | |
| 7 | European Maritime Safety Agency — EMSA | 1 | 1 | | | |
| 8 | European Centre for Disease Prevention and Control — ECDC | 2 | 1 | | | 1 |
| 9 | Translations Centre for the Bodies of the EU — CDT | 2 | 1 | | 1 | |
| 10 | European Environment Agency — EEA | 8 | 3 | 2 | 1 | 2 |
| 11 | European Body for the Enhancement of Judicial Cooperation — EUROJUST | 3 | | 2 | | 1 |
| 12 | European Chemicals Agency — ECHA | 2 | | 1 | | 1 |
| 13 | European Railway Agency — ERA | 4 | | 2 | | 2 |
| 14 | European Union Agency for Fundamental Rights — FRA | 3 | 1 | | | 2 |
| 15 | European Banking Authority — EBA | 2 | | 1 | | 1 |
| 16 | European foundation for improvement of living & working conditions — EUROFOUND | 3 | 2 | | | 1 |
| 17 | European Training Foundation — ETF | 4 | 1 | 1 | | 2 |
| 18 | European Securities and Markets Authority — ESMA | 9 | 3 | 4 | | 2 |
| 19 | European Centre for the Development of Vocational Training — CEDEFOP | 0 | | | | |
| 20 | European Insurance and Occupational Pensions Authority — EIOPA | 2 | | 2 | | |
| 21 | European Monitoring Centre for Drugs and Drug Addiction — EMCDDA | 1 | | | | 1 |
| 22 | European Agency for Safety and Health at Work — EU-OSHA | 2 | 1 | | | 1 |
| 23 | Community Plant Variety Office – CPVO | 2 | | 1 | 1 | |
| 24 | European GNSS Agency — GSA | 3 | | 1 | | 2 |
| 25 | European Fisheries Control Agency — EFCA | 0 | | | | |
| 26 | European Institute for Gender equality — EIGE | 1 | | | | 1 |
| 27 | European Police College — CEPOL | 5 | 1 | | | 4 |
| 28 | European Network and Information Security Agency — ENISA | 2 | 1 | | | 1 |
| 29 | European Agency for the Cooperation of Energy Regulators — ACER | 3 | | | 1 | 2 |
| 30 | European Asylum Support Office — EASO | 10 | | 5 | 2 | 3 |
| 31 | Office for the body of European Regulators for Electronic Communications — BEREC | 5 | 3 | | 1 | 1 |
| 32 | European Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice — EU-LISA | 5 | 1 | 2 | | 2 |
| | Executive Agencies |
| 33 | Education, Audiovisual and Culture Executive Agency — EACEA | 1 | | | | 1 |
| 34 | Research Executive Agency — REA | 0 | | | | |
| 35 | European Research Council Executive Agency — ERCEA | 1 | 1 | | | |
| 36 | Executive Agency for Small and Medium-sized Enterprises — EASME (previously EACI) | 4 | 2 | 2 | | |
| 37 | Innovation and Networks Executive Agency — INEA (previously TEN-TEA) | 1 | | | | 1 |
| 38 | Consumers, Health, Agriculture and Food Executive Agency — CHAFEA (previously EAHC) | 1 | | | | 1 |
| | Other Bodies |
| 39 | European Institute of Innovation and Technology — EIT | 12 | 5 | 5 | 1 | 1 |
| 40 | Euratom Supply Agency — EURATOM | 0 | | | | |
| 41 | Europol Pension Fund — EPF | 1 | 1 | | | |
| Totals | 134 | 37 | 44 | 9 | 44 |

Total

Completed

Ongoing

Outstanding

N/A

Decentralised Agencies

1

European Medicines Agency — EMA

4

3

1

2

Office for Harmonisation in the Internal Market — OHIM

6

3

2

1

3

European Aviation Safety Agency — EASA

4

1

1

2

4

European Agency for the Management of Operational Cooperation at the External Borders — FRONTEX

8

1

5

1

1

5

European Police Office — EUROPOL

4

1

1

2

6

European Food Safety Authority — EFSA

3

2

1

7

European Maritime Safety Agency — EMSA

1

1

8

European Centre for Disease Prevention and Control — ECDC

2

1

1

9

Translations Centre for the Bodies of the EU — CDT

2

1

1

10

European Environment Agency — EEA

8

3

2

1

2

11

European Body for the Enhancement of Judicial Cooperation — EUROJUST

3

2

1

12

European Chemicals Agency — ECHA

2

1

1

13

European Railway Agency — ERA

4

2

2

14

European Union Agency for Fundamental Rights — FRA

3

1

2

15

European Banking Authority — EBA

2

1

1

16

European foundation for improvement of living & working conditions — EUROFOUND

3

2

1

17

European Training Foundation — ETF

4

1

1

2

18

European Securities and Markets Authority — ESMA

9

3

4

2

19

European Centre for the Development of Vocational Training — CEDEFOP

0

20

European Insurance and Occupational Pensions Authority — EIOPA

2

2

21

European Monitoring Centre for Drugs and Drug Addiction — EMCDDA

1

1

22

European Agency for Safety and Health at Work — EU-OSHA

2

1

1

23

Community Plant Variety Office – CPVO

2

1

1

24

European GNSS Agency — GSA

3

1

2

25

European Fisheries Control Agency — EFCA

0

26

European Institute for Gender equality — EIGE

1

1

27

European Police College — CEPOL

5

1

4

28

European Network and Information Security Agency — ENISA

2

1

1

29

European Agency for the Cooperation of Energy Regulators — ACER

3

1

2

30

European Asylum Support Office — EASO

10

5

2

3

31

Office for the body of European Regulators for Electronic Communications — BEREC

5

3

1

1

32

European Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice — EU-LISA

5

1

2

2

Executive Agencies

33

Education, Audiovisual and Culture Executive Agency — EACEA

1

1

34

Research Executive Agency — REA

0

35

European Research Council Executive Agency — ERCEA

1

1

36

Executive Agency for Small and Medium-sized Enterprises — EASME (previously EACI)

4

2

2

37

Innovation and Networks Executive Agency — INEA (previously TEN-TEA)

1

1

38

Consumers, Health, Agriculture and Food Executive Agency — CHAFEA (previously EAHC)

1

1

Other Bodies

39

European Institute of Innovation and Technology — EIT

12

5

5

1

1

40

Euratom Supply Agency — EURATOM

0

41

Europol Pension Fund — EPF

1

1

Totals

134

37

44

9

44

---