# C_2005332EN.01004501.xml

| 28.12.2005 | EN | Official Journal of the European Union | C 332/45 |
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28.12.2005

EN

Official Journal of the European Union

C 332/45

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REPORT

REPORT

on the annual accounts of the European Food Safety Authority for the financial year 2004 together with the Authority's replies

(2005/C 332/07)

CONTENTS

| 1-2 | INTRODUCTION |
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1-2

| 3-6 | THE COURT'S OPINION |
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3-6

| 7-12 | OBSERVATIONS |
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7-12

Tables 1 to 4

The Authority's replies

The Authority's replies

INTRODUCTION

| 1. | The European Food Safety Authority (hereinafter called the Authority) was established by Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 (1). Its main tasks are to supply the scientific information needed for Community legislation to be drawn up, to collect and analyse data that allow risks to be identified and monitored and to provide independent information on these risks. The Authority's competences and activities are summarised in Table 1 on the basis of information supplied by it. |
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1.

The European Food Safety Authority (hereinafter called the Authority) was established by Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 (1). Its main tasks are to supply the scientific information needed for Community legislation to be drawn up, to collect and analyse data that allow risks to be identified and monitored and to provide independent information on these risks. The Authority's competences and activities are summarised in Table 1 on the basis of information supplied by it.

1

Table 1

| 2. | For information, the annual accounts drawn up by the Authority for the financial year 2004 are summarised in Tables 2, 3 and 4. |
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2.

For information, the annual accounts drawn up by the Authority for the financial year 2004 are summarised in Tables 2, 3 and 4.

Tables 2, 3 and 4

THE COURT'S OPINION

| 3. | The Court's opinion is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2); it was drawn up following an examination of the Authority's accounts, as required by Article 248 of the Treaty establishing the European Community. |
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3.

The Court's opinion is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2); it was drawn up following an examination of the Authority's accounts, as required by Article 248 of the Treaty establishing the European Community.

2

| 4. | The Authority's accounts for the financial year ended 31 December 2004 (3) were drawn up by its Executive Director, pursuant to Article 44 of Regulation (EC) No 178/2002, and sent to the Court, which is required to give its opinion on their reliability and on the legality and regularity of the underlying transactions. |
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4.

The Authority's accounts for the financial year ended 31 December 2004 (3) were drawn up by its Executive Director, pursuant to Article 44 of Regulation (EC) No 178/2002, and sent to the Court, which is required to give its opinion on their reliability and on the legality and regularity of the underlying transactions.

3

| 5. | The Court conducted an audit in accordance with its policies and standards, which are based on international auditing standards that have been adapted to the Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and the underlying transactions are legal and regular. |
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5.

The Court conducted an audit in accordance with its policies and standards, which are based on international auditing standards that have been adapted to the Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and the underlying transactions are legal and regular.

| 6. | The Court has obtained a reasonable basis for the opinion expressed below. |
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6.

The Court has obtained a reasonable basis for the opinion expressed below.

Reliability of the accountsThe Authority's accounts for the financial year ended 31 December 2004 are, in all material respects, reliable.Legality and regularity of the underlying transactionsExcept for the situation described in paragraphs 9 to 11, the transactions underlying the Authority's annual accounts, taken as a whole, are legal and regular.

Reliability of the accountsThe Authority's accounts for the financial year ended 31 December 2004 are, in all material respects, reliable.Legality and regularity of the underlying transactionsExcept for the situation described in paragraphs 9 to 11, the transactions underlying the Authority's annual accounts, taken as a whole, are legal and regular.

OBSERVATIONS

| 7. | Valuation of the part of the carry-overs of appropriations that is to be treated as expenditure when calculating the economic outturn for the financial year is based on the declarations of the authorising officers by delegation. These declarations must be drawn up in such a way as to enable the accounting officer to assess the Authority's actual expenses, which has not often been the case. |
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7.

Valuation of the part of the carry-overs of appropriations that is to be treated as expenditure when calculating the economic outturn for the financial year is based on the declarations of the authorising officers by delegation. These declarations must be drawn up in such a way as to enable the accounting officer to assess the Authority's actual expenses, which has not often been the case.

| 8. | There are significant weaknesses in the management of fixed assets, in particular as regards the identification of the items to be entered in the inventory (4). Moreover, the methods used to compile the physical inventory are unsatisfactory. |
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8.

There are significant weaknesses in the management of fixed assets, in particular as regards the identification of the items to be entered in the inventory (4). Moreover, the methods used to compile the physical inventory are unsatisfactory.

4

| 9. | As regards the recruitment of staff, decisions relating to the rejection of applicants are not substantiated and the final reports on the selection procedures are often incomplete or even, in the case of auxiliary staff, non-existent. The computer application used during the first stages of the selection procedure for candidates does not guarantee the integrity of the data recorded. The grading of the staff recruited is often not substantiated or certified by supporting documents. |
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9.

As regards the recruitment of staff, decisions relating to the rejection of applicants are not substantiated and the final reports on the selection procedures are often incomplete or even, in the case of auxiliary staff, non-existent. The computer application used during the first stages of the selection procedure for candidates does not guarantee the integrity of the data recorded. The grading of the staff recruited is often not substantiated or certified by supporting documents.

| 10. | Auxiliary staff were recruited without a selection procedure. Furthermore, persons who had delivered attestations in favour of certain candidates also acted as members of the selection board for these candidates. Attestations had been delivered in favour of two people stating that they were going to be recruited as temporary staff, although the Appointing Authority had reached no decision in this connection. In one case, a successful candidate who was not appointed was recruited directly to a different post. |
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10.

Auxiliary staff were recruited without a selection procedure. Furthermore, persons who had delivered attestations in favour of certain candidates also acted as members of the selection board for these candidates. Attestations had been delivered in favour of two people stating that they were going to be recruited as temporary staff, although the Appointing Authority had reached no decision in this connection. In one case, a successful candidate who was not appointed was recruited directly to a different post.

| 11. | One contract was concluded on the basis of two bids, even though the financial regulation stipulates that there should be at least three tenderers for contracts to the value in question (5). In another case, the Chairman of an Evaluation Committee was a former employee of the company which won the contract. The members of this Committee included a direct subordinate of its Chairman. In one last case, a contract was concluded by direct negotiation without any of the conditions laid down by the provisions being observed (6). |
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11.

One contract was concluded on the basis of two bids, even though the financial regulation stipulates that there should be at least three tenderers for contracts to the value in question (5). In another case, the Chairman of an Evaluation Committee was a former employee of the company which won the contract. The members of this Committee included a direct subordinate of its Chairman. In one last case, a contract was concluded by direct negotiation without any of the conditions laid down by the provisions being observed (6).

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| 12. | The Authority must make every effort to improve the transparency of its decisions on staff recruitment and the award of contracts in order to guarantee observance of the rules in force and to avoid all suspicion of bias. |
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12.

The Authority must make every effort to improve the transparency of its decisions on staff recruitment and the award of contracts in order to guarantee observance of the rules in force and to avoid all suspicion of bias.

This Report was adopted by the Court of Auditors in Luxembourg at its meetings of 5 October and 7 December 2005.

For the Court of Auditors

Hubert WEBER

President

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(1)  OJ L 31, 1.2.2002, p. 1.

1

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

2

(3)  These accounts were drawn up on 1 August 2005 and received by the Court on 17 August 2005.

3

(4)  Article 103 of Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of the Financial Regulation applicable to the general budget (OJ L 357, 31.12.2002, p. 1).

4

(5)  Amount: 8 400 euro. Article 129(2) of Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of the Financial Regulation applicable to the general budget (OJ L 357, 31.12.2002).

5

(6)  Article 126 of Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of the Financial Regulation applicable to the general budget (OJ L 357, 31.12.2002).

6

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Table 1

European Food Safety Authority (Parma)

| Areas of competence deriving from the Treaty | Competences of the Authority
  (Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002) | Governance | Resources made available to the Authority in 2004

  (2003 data) | Products and services supplied in 2004 |
| --- | --- | --- | --- | --- |
| Free movement of goods (Article 37 of the Treaty)

  Contribution to a high level of protection of health, safety and protection of the environment and of consumers, taking account of any new development based on scientific facts (Article 95 of the Treaty)

  Common trade policy (Article 133 of the Treaty)

  Public health (Article 152(4)(b) of the Treaty) | Objectives







  — | To provide scientific opinions and scientific and technical support for the Community's legislation and policies which have a direct or indirect impact on food and feed safety; |

Areas of competence deriving from the Treaty

Competences of the Authority

(Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002)

Governance

Resources made available to the Authority in 2004

(2003 data)

Products and services supplied in 2004

Free movement of goods (Article 37 of the Treaty)

Contribution to a high level of protection of health, safety and protection of the environment and of consumers, taking account of any new development based on scientific facts (Article 95 of the Treaty)

Common trade policy (Article 133 of the Treaty)

Public health (Article 152(4)(b) of the Treaty)

Objectives

—

To provide scientific opinions and scientific and technical support for the Community's legislation and policies which have a direct or indirect impact on food and feed safety;

| — | to provide independent information on risks relating to food safety; |
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—

to provide independent information on risks relating to food safety;

| — | to contribute to the achievement of a high level of protection of human life and health; |
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—

to contribute to the achievement of a high level of protection of human life and health;

| — | to collect and analyse data needed to allow characterisation and monitoring of risks. |
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—

to collect and analyse data needed to allow characterisation and monitoring of risks.

Tasks

| — | To issue scientific opinions and studies; |
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—

To issue scientific opinions and studies;

| — | to promote uniform risk assessment methodologies; |
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—

to promote uniform risk assessment methodologies;

| — | to assist the Commission; |
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—

to assist the Commission;

| — | to search for, analyse and summarise the requisite scientific and technical data; |
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—

to search for, analyse and summarise the requisite scientific and technical data;

| — | to identify and characterise emerging risks; |
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—

to identify and characterise emerging risks;

| — | to establish a network of organisations operating in similar fields; |
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—

to establish a network of organisations operating in similar fields;

| — | to provide scientific and technical assistance in crisis management; |
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—

to provide scientific and technical assistance in crisis management;

| — | to improve international cooperation; |
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—

to improve international cooperation;

| — | to provide the public and interested parties with reliable, objective and easily comprehensible information; |
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—

to provide the public and interested parties with reliable, objective and easily comprehensible information;

| — | to take part in the Commission's rapid alert system. |
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—

to take part in the Commission's rapid alert system.

1. Management Board

Composition

14 members appointed by the Council (in cooperation with the European Parliament and the Commission) and one representative of the Commission.

Duties

To adopt the work programme and the budget and ensure that they are implemented.

2. Executive Director

Appointed by the Management Board on the basis of a list of candidates proposed by the Commission, following a hearing before the European Parliament.

3. Advisory Forum

Composition

One representative per Member State.

Duties

To advise the Executive Director.

4. Scientific Committee and scientific panels

To draw up the Authority's scientific opinions.

5. External audit

European Court of Auditors.

6. Discharge authority

Parliament, on the Council's recommendation.

Final budget:

29,1 million euro (12,6 million euro)

Community contribution: 100 % (100 %)

Staff numbers as at 31 December 2004:

Number of posts in establishment plan: 138 (49)

Posts occupied: 102 (27)

+ 37 (36) other staff (auxiliary contracts, seconded national experts, local staff, employment agency staff)

Total staff: 139 (63)

Assigned to the following duties:

| — | operational: 83 (33) |
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—

operational: 83 (33)

| — | administrative: 56 (30) |
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—

administrative: 56 (30)

158 opinions were adopted and published in 2004. They covered many areas including aromatic plants, genetically modified organisms (with the WHO), bovine spongiform encephalopathy (BSE) or transmissible spongiform encephalopathy (TSE).

Two scientific symposia on specific topics, the development of scientific expertise within the Authority, the identification of emerging risks and the placing on the network and gathering of scientific data were organised.

The Advisory Forum met four times with a view to working as a network with the national authorities on specific topics such as coordination in the event of a crisis scenario.

Source: Information supplied by the Authority.

Table 2

European Food Safety Authority — Implementation of the budget for the financial year 2004

| (1000 euro) |
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| Revenue | Expenditure |
| Origin of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Allocation of expenditure | Final budget appropriations | Appropriations carried over from the previous financial year | Available appropriations (2003 budget and carry-over from financial year 2002) |
| entered | committed | paid | carried over (1) | cancelled | entered | paid | cancelled | entered | committed | paid | carried over | cancelled |
| Community subsidies | 29 092 | 18 000 | Title I
  Staff | 11 509 | 8 641 | 8 251 | 390 | 2 868 | 149 | 140 | 9 | 11 658 | 8 790 | 8 391 | 390 | 2 876 |
| Other subsidies | 0 | 0 | Title II
  Administration | 5 633 | 5 094 | 3 617 | 1 477 | 539 | 1 189 | 1 058 | 130 | 6 822 | 6 283 | 4 676 | 1 477 | 669 |
| Other revenue | 0 | 0 | Title III
  Operating activities | 11 950 | 7 517 | 4 051 | 3 818 | 4 081 | 2 894 | 2 019 | 875 | 14 844 | 10 411 | 6 071 | 3 818 | 4 956 |
| Total | 29 092 | 18 000 | Total | 29 092 | 21 252 | 15 919 | 5 684 | 7 488 | 4 233 | 3 219 | 1 014 | 33 325 | 25 485 | 19 139 | 5 684 | 8 502 |
| NB: Variations in totals are due to the effects of rounding.

  Source: The Authority's data — This table summarises the data provided by the Authority in its own annual accounts. |

(1000 euro)

Revenue

Expenditure

Origin of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Allocation of expenditure

Final budget appropriations

Appropriations carried over from the previous financial year

Available appropriations (2003 budget and carry-over from financial year 2002)

entered

committed

paid

carried over (1)

cancelled

entered

paid

cancelled

entered

committed

paid

carried over

cancelled

Community subsidies

29 092

18 000

Title I

Staff

11 509

8 641

8 251

390

2 868

149

140

9

11 658

8 790

8 391

390

2 876

Other subsidies

0

0

Title II

Administration

5 633

5 094

3 617

1 477

539

1 189

1 058

130

6 822

6 283

4 676

1 477

669

Other revenue

0

0

Title III

Operating activities

11 950

7 517

4 051

3 818

4 081

2 894

2 019

875

14 844

10 411

6 071

3 818

4 956

Total

29 092

18 000

Total

29 092

21 252

15 919

5 684

7 488

4 233

3 219

1 014

33 325

25 485

19 139

5 684

8 502

NB: Variations in totals are due to the effects of rounding.

Source: The Authority's data — This table summarises the data provided by the Authority in its own annual accounts.

Table 3

European Food Safety Authority — Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 (2) |
| Operating revenue | 20 591 | 10 171 |
| Total operating revenue | 20 591 | 10 171 |
| Administrative expenditure |
| Staff expenditure | –7 564 | –3 213 |
| Buildings and related expenditure | –4 192 | – 781 |
| Other expenditure | –1 263 | – 536 |
| Depreciation and reduction in value of consolidated entities | – 333 | – 204 |
| Operating expenditure | –6 431 | –2 159 |
| Total operating expenditure | –19 783 | –6 894 |
| Operating profit/loss | 808 | 3 277 |
| Revenue from financial operations | 0 | 1 |
| Expenditure from financial operations | –7 | –3 |
| Profit/(loss) on financial operations | –6 | –2 |
| Current profit/loss | 802 | 3 275 |
| Extraordinary revenue | | 402 |
| Extraordinary expenditure | –27 | |
| Extraordinary profit/loss | –27 | 402 |
| Economic outturn for the financial year | 775 | 3 677 |
| NB: Variations in totals are due to the effects of rounding.

  Source: The Authority's data — This table summarises the data provided by the Authority in its own annual accounts. |

(1000 euro)

2004

2003 (2)

Operating revenue

20 591

10 171

Total operating revenue

20 591

10 171

Administrative expenditure

Staff expenditure

–7 564

–3 213

Buildings and related expenditure

–4 192

– 781

Other expenditure

–1 263

– 536

Depreciation and reduction in value of consolidated entities

– 333

– 204

Operating expenditure

–6 431

–2 159

Total operating expenditure

–19 783

–6 894

Operating profit/loss

808

3 277

Revenue from financial operations

0

1

Expenditure from financial operations

–7

–3

Profit/(loss) on financial operations

–6

–2

Current profit/loss

802

3 275

Extraordinary revenue

402

Extraordinary expenditure

–27

Extraordinary profit/loss

–27

402

Economic outturn for the financial year

775

3 677

NB: Variations in totals are due to the effects of rounding.

Source: The Authority's data — This table summarises the data provided by the Authority in its own annual accounts.

Table 4

European Food Safety Authority — Balance sheet at 31 December 2004 and at 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 (3) |
| A. Fixed assets | | | A. Own capital | | |
| Intangible assets | | | Balance carried over | 3 677 | |
| Computer programmes | 423 | 362 | Economic outturn for the financial year | 775 | 3 677 |
| Tangible assets | | | Total | 4 452 | 3 677 |
| Computer equipment | 1 035 | 701 | C. Liabilities | | |
| Furniture and mobile equipment | 151 | 106 | Liabilities of a maximum of one year | | |
| Depreciation | – 537 | – 204 | Salary liabilities | 13 | 8 |
| | | | Fiscal and social liabilities | 77 | |
| Total | 1 071 | 965 | Consolidated Entities (CE) (4) | 2 069 | 146 |
| B. Current assets | | | Expenditure to be allocated and revenue to be carried over | 2 686 | 1 535 |
| Stocks | | | | | |
| Receivables of a maximum of one year | | | | | |
| Advance financing | 323 | | | | |
| Staff | 50 | | | | |
| Current receivables | 1 | 1 | | | |
| Other receivables | 36 | 40 | | | |
| Consolidated Entities (CE) (4) | 4 568 | | | | |
| Expenditure to be carried over and revenue accrued | 47 | 2 | | | |
| Available assets | | | | | |
| Bank accounts | 3 202 | 4 342 | | | |
| Imprest accounts | | 15 | | | |
| Total | 8 226 | 4 400 | Total | 4 845 | 1 688 |
| Total assets | 9 297 | 5 365 | Total liabilities | 9 297 | 5 365 |
| NB: Variations in totals are due to the effects of rounding.

  Source: The Authority's data — This table summarises the data provided by the Authority in its own annual accounts. |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003 (3)

A. Fixed assets

A. Own capital

Intangible assets

Balance carried over

3 677

Computer programmes

423

362

Economic outturn for the financial year

775

3 677

Tangible assets

Total

4 452

3 677

Computer equipment

1 035

701

C. Liabilities

Furniture and mobile equipment

151

106

Liabilities of a maximum of one year

Depreciation

– 537

– 204

Salary liabilities

13

8

Fiscal and social liabilities

77

Total

1 071

965

Consolidated Entities (CE) (4)

2 069

146

B. Current assets

Expenditure to be allocated and revenue to be carried over

2 686

1 535

Stocks

Receivables of a maximum of one year

Advance financing

323

Staff

50

Current receivables

1

1

Other receivables

36

40

Consolidated Entities (CE) (4)

4 568

Expenditure to be carried over and revenue accrued

47

2

Available assets

Bank accounts

3 202

4 342

Imprest accounts

15

Total

8 226

4 400

Total

4 845

1 688

Total assets

9 297

5 365

Total liabilities

9 297

5 365

NB: Variations in totals are due to the effects of rounding.

Source: The Authority's data — This table summarises the data provided by the Authority in its own annual accounts.

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(1)  Including non-automatic carry-overs of appropriations (see Management Board Decision of 18 January 2005).

NB: Variations in totals are due to the effects of rounding.

Source: The Authority's data — This table summarises the data provided by the Authority in its own annual accounts.

(2)  The data for the financial year 2003 have been restated to make them comply with the principle of accruals-based accounting.

NB: Variations in totals are due to the effects of rounding.

Source: The Authority's data — This table summarises the data provided by the Authority in its own annual accounts.

(3)  The data for the financial year 2003 have been restated to make them comply with the principle of accruals-based accounting.

(4)  Community institutions and bodies.

NB: Variations in totals are due to the effects of rounding.

Source: The Authority's data — This table summarises the data provided by the Authority in its own annual accounts.

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THE AUTHORITY'S REPLIES

| 7. | The Authority will ensure that the system implemented, intended to inform the accountanting officer of expenditure for the financial year, is more accurate and reliable. |
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7.

The Authority will ensure that the system implemented, intended to inform the accountanting officer of expenditure for the financial year, is more accurate and reliable.

| 8. | The Authority will carry out a full check of its inventory in November 2005, once the move to Parma is complete. The method used involves entering goods in the inventory as soon as they are received or, at the latest, at the time of payment of the goods. |
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8.

The Authority will carry out a full check of its inventory in November 2005, once the move to Parma is complete. The method used involves entering goods in the inventory as soon as they are received or, at the latest, at the time of payment of the goods.

| 9. | Selection procedures have been strengthened in order to improve their transparency, as well as that of the recruitment decisions. The shortcomings observed by the Court were due to the speed with which the Authority had to be set up. The computer application referred to by the Court is now only used as a database. |
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9.

Selection procedures have been strengthened in order to improve their transparency, as well as that of the recruitment decisions. The shortcomings observed by the Court were due to the speed with which the Authority had to be set up. The computer application referred to by the Court is now only used as a database.

| 10. | Since September 2004 a simplified selection procedure has been organised for the recruitment of auxiliary staff. Members of the selection board are obliged to state if a candidate is known to them at the time of the interviews for selection. The Authority is examining measures to minimise the risk of bias in selection boards. An attestation of recruitment as temporary staff was issued for two successful candidates for posts to be filled once the budget allowed it, namely six months later. |
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10.

Since September 2004 a simplified selection procedure has been organised for the recruitment of auxiliary staff. Members of the selection board are obliged to state if a candidate is known to them at the time of the interviews for selection. The Authority is examining measures to minimise the risk of bias in selection boards. An attestation of recruitment as temporary staff was issued for two successful candidates for posts to be filled once the budget allowed it, namely six months later.

| 11. | In order to adhere more closely to the rules governing the award of contracts, the Authority has taken various measures and has set up an internal network aimed at improving understanding of the rules in force and at training the relevant staff. As regards the cases described by the Court, the composition of Evaluation Committees is determined by EFSA in accordance with the general principles in use and depending on the number of people able to carry out a technical evaluation, which is limited in a small institution such as ours. The conclusion of a contract by direct negotiation was due to a complication in planning. Since then, the service has been the subject of a procurement procedure. |
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11.

In order to adhere more closely to the rules governing the award of contracts, the Authority has taken various measures and has set up an internal network aimed at improving understanding of the rules in force and at training the relevant staff. As regards the cases described by the Court, the composition of Evaluation Committees is determined by EFSA in accordance with the general principles in use and depending on the number of people able to carry out a technical evaluation, which is limited in a small institution such as ours. The conclusion of a contract by direct negotiation was due to a complication in planning. Since then, the service has been the subject of a procurement procedure.

| 12. | The Authority has always sought to comply with the rules in force and will contine its efforts in terms of equal treatment and transparency in both its recruitment and public procurement policy. |
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12.

The Authority has always sought to comply with the rules in force and will contine its efforts in terms of equal treatment and transparency in both its recruitment and public procurement policy.

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