# L_2010252EN.01012801.xml

| 25.9.2010 | EN | Official Journal of the European Union | L 252/128 |
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25.9.2010

EN

Official Journal of the European Union

L 252/128

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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 Community Fisheries Control Agency for the financial year 2008

(2010/512/EU)

THE EUROPEAN PARLIAMENT,

having regard to the final annual accounts of the Community Fisheries Control Agency for the financial year 2008,

having regard to the Court of Auditors’ report on the final annual accounts of the Community Fisheries Control 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 Council Regulation (EC) No 768/2005 of 26 April 2005 establishing a Community Fisheries Control Agency (3), and in particular Article 36 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 (A7-0105/2010),

| 1. | Grants the Executive Director of the Community Fisheries Control Agency discharge in respect of the implementation of the Agency’s budget for the financial year 2008; |
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1.

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

| 3. | Instructs its President to forward this Decision and the resolution that forms an integral part of it to the Executive Director of the Community Fisheries Control 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.

The President

Jerzy BUZEK

The Secretary-General

Klaus WELLE

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

1

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

2

(3)  
  OJ L 128, 21.5.2005, 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 Community Fisheries Control Agency for the financial year 2008

THE EUROPEAN PARLIAMENT,

having regard to the final annual accounts of the Community Fisheries Control Agency for the financial year 2008,

having regard to the Court of Auditors’ report on the final annual accounts of the Community Fisheries Control 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 Council Regulation (EC) No 768/2005 of 26 April 2005 establishing a Community Fisheries Control Agency (3), and in particular Article 36 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 (A7-0105/2010),

| 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 Community Fisheries Control 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, noted, inter alia:






  — | the Court of Auditors’ observation that the Agency had not established appropriate procedures in order to determine the funds to be carried over, leading to at least EUR 125 000 being carried over without legal commitments, |
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B.

whereas on 23 April 2009 Parliament granted the Executive Director of the Community Fisheries Control 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, noted, inter alia:

—

the Court of Auditors’ observation that the Agency had not established appropriate procedures in order to determine the funds to be carried over, leading to at least EUR 125 000 being carried over without legal commitments,

| — | that according to the Court of Auditors the Agency had not yet sufficiently documented its internal control procedures; |
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—

that according to the Court of Auditors the Agency had not yet sufficiently documented its internal control procedures;

Performance

Performance

| 1. | Notes the Court of Auditors’ observation that the Agency does not draw up a multiannual work programme; emphasises, therefore, the importance of drawing up such a document so that the Agency can make effective organisational arrangements to implement its strategy and achieve its goals; nevertheless, congratulates the Agency on its decision to develop this document in accordance with its Administrative Board’s medium-term strategy; |
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1.

Notes the Court of Auditors’ observation that the Agency does not draw up a multiannual work programme; emphasises, therefore, the importance of drawing up such a document so that the Agency can make effective organisational arrangements to implement its strategy and achieve its goals; nevertheless, congratulates the Agency on its decision to develop this document in accordance with its Administrative Board’s medium-term strategy;

| 2. | Calls further 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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2.

Calls further 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;

| 3. | Calls on the Agency to set out, in a 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 its performance from one year to the next more effectively; |
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3.

Calls on the Agency to set out, in a 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 its performance from one year to the next more effectively;

Budgetary and financial management

Budgetary and financial management

| 4. | Draws attention to the need for the Agency to remedy the shortcomings in the programming of its activities so that in future the procedures for drafting the budget are sufficiently rigorous and obviate any need to increase and/or decrease the appropriations against its budget headings; emphasises that this state of affairs is also at odds with the principle of specification; notes further that contrary to the rules in force the Administrative Board was not asked to authorise the transfers or informed about them; acknowledges, however, that the Agency has undertaken to improve its budgetary planning and monitoring and, consequently, to reduce the number of budgetary modifications required; |
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4.

Draws attention to the need for the Agency to remedy the shortcomings in the programming of its activities so that in future the procedures for drafting the budget are sufficiently rigorous and obviate any need to increase and/or decrease the appropriations against its budget headings; emphasises that this state of affairs is also at odds with the principle of specification; notes further that contrary to the rules in force the Administrative Board was not asked to authorise the transfers or informed about them; acknowledges, however, that the Agency has undertaken to improve its budgetary planning and monitoring and, consequently, to reduce the number of budgetary modifications required;

| 5. | Notes further the Agency’s reply that stressed that, owing to its relocation to its definitive seat, 2008 was a particularly difficult year for budgetary planning; |
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5.

Notes further the Agency’s reply that stressed that, owing to its relocation to its definitive seat, 2008 was a particularly difficult year for budgetary planning;

| 6. | Notes the Court of Auditors’ observation to the effect that, contrary to the Financial Regulation, some legal commitments (a total amount of EUR 1 400 000) were entered into before the corresponding budgetary commitments had been made; |
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6.

Notes the Court of Auditors’ observation to the effect that, contrary to the Financial Regulation, some legal commitments (a total amount of EUR 1 400 000) were entered into before the corresponding budgetary commitments had been made;

Internal audit

Internal audit

| 7. | Acknowledges that the Internal Audit Service (IAS) has identified 15 recommendations for the Agency, 9 of which have been rated as ‘very important’ and relate to the need to develop a set of indicators covering all activities of the Agency, the internal organisation and procedural structure supporting the management assurance, the human resources management (as regards strengthening recruitment procedures and documentation systems) and the need for internal procedures to reduce the Agency’s payment delays; |
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7.

Acknowledges that the Internal Audit Service (IAS) has identified 15 recommendations for the Agency, 9 of which have been rated as ‘very important’ and relate to the need to develop a set of indicators covering all activities of the Agency, the internal organisation and procedural structure supporting the management assurance, the human resources management (as regards strengthening recruitment procedures and documentation systems) and the need for internal procedures to reduce the Agency’s payment delays;

Human resources

Human resources

| 8. | Notes that in 2008 the rate of recruitment was much higher than originally planned and that the volume of appropriations required to pay salaries was underestimated by more than 35 % (roughly EUR 1 300 000); calls, therefore, on the Agency to improve monitoring of the implementation of its budget; |
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8.

Notes that in 2008 the rate of recruitment was much higher than originally planned and that the volume of appropriations required to pay salaries was underestimated by more than 35 % (roughly EUR 1 300 000); calls, therefore, on the Agency to improve monitoring of the implementation of its budget;

| 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

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

1

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

2

(3)  
  OJ L 128, 21.5.2005, p. 1.

3

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

4

(5)  
  OJ L 255, 26.9.2009, p. 202.

5

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

6

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