# C_2010338EN.01013701.xml

| 14.12.2010 | EN | Official Journal of the European Union | C 338/137 |
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14.12.2010

EN

Official Journal of the European Union

C 338/137

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REPORT

on the annual accounts of the European Police College for the financial year 2009, together with the College’s replies

2010/C 338/24

CONTENTS

CONTENTS

| | Paragraph | Page |
| --- | --- | --- |
| INTRODUCTION ... | 1-2 | 138 |
| STATEMENT OF ASSURANCE ... | 3-13 | 138 |
| COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT ... | 14-15 | 139 |
| OTHER MATTERS ... | 16-19 | 139 |
| Table ... | 141 |
| The College’s replies ... | 143 |

Paragraph

Paragraph

Page

Page

INTRODUCTION ...

1-2

138

STATEMENT OF ASSURANCE ...

3-13

138

COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT ...

14-15

139

OTHER MATTERS ...

16-19

139

Table ...

141

The College’s replies ...

The College’s replies

143

INTRODUCTION

INTRODUCTION

| 1. | The European Police College (hereinafter ‘the College’), located in Bramshill, was established by Council Decision 2000/820/JHA, as repealed in 2005 and replaced by Council Decision 2005/681/JHA (1). The College’s task is to function as a network and bring together the national police training institutes in the Member States to provide training sessions, based on common standards, for senior police officers (2). |
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1.

The European Police College (hereinafter ‘the College’), located in Bramshill, was established by Council Decision 2000/820/JHA, as repealed in 2005 and replaced by Council Decision 2005/681/JHA (1). The College’s task is to function as a network and bring together the national police training institutes in the Member States to provide training sessions, based on common standards, for senior police officers (2).

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| 2. | The College’s 2009 budget amounted to 8,8 million euro, compared with 8,7 million euro the previous year. The number of staff employed by the College at the end of the year was 28, as compared to 27 in the previous year. |
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2.

The College’s 2009 budget amounted to 8,8 million euro, compared with 8,7 million euro the previous year. The number of staff employed by the College at the end of the year was 28, as compared to 27 in the previous year.

13.

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| 13. | In the Court’s opinion, except for the matters presented in paragraphs 11 and 12, the transactions underlying the College's annual accounts for the financial year ended 31 December 2009 are, in all material respects, legal and regular. |
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In the Court’s opinion, except for the matters presented in paragraphs 11 and 12, the transactions underlying the College's annual accounts for the financial year ended 31 December 2009 are, in all material respects, legal and regular.

COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT

COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT

| 14. | More than 3,8 million euro of the 2009 payment appropriations (C1), equivalent to 43 % of the total budget, were carried forward to 2010. In addition, 46 % of the appropriations carried over from 2008 (C8) had to be cancelled. This situation, as in the financial year 2008 (18), indicated severe and recurrent weaknesses in the programming and the monitoring of the implementation of the budget and was at odds with the principle of annuality. |
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14.

More than 3,8 million euro of the 2009 payment appropriations (C1), equivalent to 43 % of the total budget, were carried forward to 2010. In addition, 46 % of the appropriations carried over from 2008 (C8) had to be cancelled. This situation, as in the financial year 2008 (18), indicated severe and recurrent weaknesses in the programming and the monitoring of the implementation of the budget and was at odds with the principle of annuality.

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| 15. | Significant delays and errors in the preparation of the 2009 provisional accounts were observed. There was a backlog of unprocessed invoices totalling 900 000 euro at the end of 2009. This situation was due to an unsatisfactory distribution of financial responsibilities, weak internal control procedures and difficulties in recruiting and retaining staff qualified and experienced in financial and accounting matters. |
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15.

Significant delays and errors in the preparation of the 2009 provisional accounts were observed. There was a backlog of unprocessed invoices totalling 900 000 euro at the end of 2009. This situation was due to an unsatisfactory distribution of financial responsibilities, weak internal control procedures and difficulties in recruiting and retaining staff qualified and experienced in financial and accounting matters.

OTHER MATTERS

OTHER MATTERS

| 16. | At the end of the year, the College had not yet implemented a procedure for the recording of exceptions in all fields of activity, as requested on several occasions by the Internal Audit Service of the European Commission (19). |
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16.

At the end of the year, the College had not yet implemented a procedure for the recording of exceptions in all fields of activity, as requested on several occasions by the Internal Audit Service of the European Commission (19).

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| 17. | With regard to staff selection procedures, neither the thresholds that candidates had to meet in order to be invited to interview nor those necessary to be put on the reserve list were fixed in advance, but were set by the selection boards after the evaluation and ranking of the candidates. The documentation of the procedures was inadequate, and questions for the interview were often prepared after the examination of applications. These practices, put at risk the transparency of the recruitment procedures. |
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17.

With regard to staff selection procedures, neither the thresholds that candidates had to meet in order to be invited to interview nor those necessary to be put on the reserve list were fixed in advance, but were set by the selection boards after the evaluation and ranking of the candidates. The documentation of the procedures was inadequate, and questions for the interview were often prepared after the examination of applications. These practices, put at risk the transparency of the recruitment procedures.

| 18. | In two cases (20), it was impossible to establish whether the successful candidates met the requirements in terms of the length of professional experience required. In one of these cases (21) the selection board took its decisions solely on the basis of the curriculum vitae. In the other case (22), the successful candidate did not meet the minimum requirements in terms of professional experience. In another case (23), a staff member with management responsibilities was authorised to be based outside the United Kingdom, but to work on the College’s premises in Bramshill for a limited number of days per year. The College reimbursed the travel expenses. Furthermore, the staff member concerned did not undergo any probationary period. These practices are not allowed under the Staff Regulations and were illegal. |
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18.

In two cases (20), it was impossible to establish whether the successful candidates met the requirements in terms of the length of professional experience required. In one of these cases (21) the selection board took its decisions solely on the basis of the curriculum vitae. In the other case (22), the successful candidate did not meet the minimum requirements in terms of professional experience. In another case (23), a staff member with management responsibilities was authorised to be based outside the United Kingdom, but to work on the College’s premises in Bramshill for a limited number of days per year. The College reimbursed the travel expenses. Furthermore, the staff member concerned did not undergo any probationary period. These practices are not allowed under the Staff Regulations and were illegal.

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| 19. | In its reports concerning the financial years 2007 and 2008 (24), the Court noted cases where appropriations were used to finance private expenditure. The College replied on several occasions that an ex-post check would be carried out by an external company. As at the end of June 2010 no such action had been taken. |
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19.

In its reports concerning the financial years 2007 and 2008 (24), the Court noted cases where appropriations were used to finance private expenditure. The College replied on several occasions that an ex-post check would be carried out by an external company. As at the end of June 2010 no such action had been taken.

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This Report was adopted by Chamber IV, headed by Mr Igors LUDBORŽS, Member of the Court of Auditors, in Luxembourg at its meeting of 14 and 16 September 2010.

For the Court of Auditors

Vítor Manuel da SILVA CALDEIRA

President

Table

European Police College (Bramshill)

| Areas of Union competence deriving from the Treaty | Competences of the College as defined in Council Decision 2005/681/JHA | Governance | Resources made available to the College in 2009 | Products and services in 2009 |
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| Approximation of laws







  1. | The Union shall establish police cooperation involving all the Member States’ competent authorities, including police, customs and other specialised law enforcement services in relation to the prevention, detection and investigation of criminal offences. |

Areas of Union competence deriving from the Treaty

Competences of the College as defined in Council Decision 2005/681/JHA

Governance

Resources made available to the College in 2009

Products and services in 2009

Approximation of laws

1.

The Union shall establish police cooperation involving all the Member States’ competent authorities, including police, customs and other specialised law enforcement services in relation to the prevention, detection and investigation of criminal offences.

| 2. | For the purposes of paragraph 1, the European Parliament and the Council, acting in accordance with the ordinary legislative procedure, may establish measures concerning:
  ... |
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2.

For the purposes of paragraph 1, the European Parliament and the Council, acting in accordance with the ordinary legislative procedure, may establish measures concerning:

...

| (b) | support for the training of staff, and cooperation on the exchange of staff, on equipment and on research into crime-detection; |
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(b)

support for the training of staff, and cooperation on the exchange of staff, on equipment and on research into crime-detection;

(Article 87 of the TFEU)

Objectives

The aim of College shall be to help train senior police officers in the Member States by optimising cooperation between College’s various components. It shall support and develop a European approach to the main problems facing Member States in the fight against crime, crime prevention and the maintenance of law and order and public security, in particular the cross-border dimensions of those problems.

Tasks

| — | To increase knowledge of the national police systems and structures of other Member States and of cross-border police cooperation within the European Union. |
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—

To increase knowledge of the national police systems and structures of other Member States and of cross-border police cooperation within the European Union.

| — | To improve knowledge of international and European Union instruments, particularly in the following sectors:






  (a) | the institutions of the European Union, their functioning and role, as well as the decision-making mechanisms and legal instruments of the European Union, in particular as regards their implications for law-enforcement cooperation; |
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—

To improve knowledge of international and European Union instruments, particularly in the following sectors:

(a)

the institutions of the European Union, their functioning and role, as well as the decision-making mechanisms and legal instruments of the European Union, in particular as regards their implications for law-enforcement cooperation;

| (b) | Europol’s objectives, structure and functioning, as well as ways to maximise cooperation between Europol and relevant law-enforcement services in the Member States in the fight against organised crime; |
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(b)

Europol’s objectives, structure and functioning, as well as ways to maximise cooperation between Europol and relevant law-enforcement services in the Member States in the fight against organised crime;

| (c) | Eurojust’s objectives, structure and functioning; |
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(c)

Eurojust’s objectives, structure and functioning;

| — | To provide appropriate training with regard to respect for democratic safeguards, with particular reference to the rights of defence. |
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—

To provide appropriate training with regard to respect for democratic safeguards, with particular reference to the rights of defence.

1 —   Governing Board

Composition

| — | One delegation from each Member State.
  Each delegation shall have one vote. Representatives of the European Commission and of the General Secretariat of the Council of the European Union and Europol shall be invited to attend meetings as non-voting observers. |
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One delegation from each Member State.

Each delegation shall have one vote. Representatives of the European Commission and of the General Secretariat of the Council of the European Union and Europol shall be invited to attend meetings as non-voting observers.

2 —   Director

Manages the College, is appointed and removed by the Governing Board.

3 —   External audit

Court of Auditors.

4 —   Internal Audit

Internal Audit Service of the Commission.

5 —   Discharge authority

Parliament, acting on a recommendation from the Council.

Budget

8,8 milion euro

Staff

At the beginning of 2009, College had 26 staff posts and 2 Seconded National Experts.

Courses and Seminars

College organised 88 courses, seminars and conferences. Early indications show that the general satisfaction with College activities increased as compared with the previous year. The number of trainers increased (to 841). 1997 participants took part in College activities. The College Secretariat organised seven activities in support of the network and launched a new Course Managers’ Tool to aid the network when implementing College activities.

External Relations

College signed a Cooperation Agreement with Frontex in June 2009 and instigated a Memorandum of Understanding with Eurojust and ENFSI (European Network of Forensic Science Institutes). A conference with Russia took place in June 2009.

Common Curricula

Four Common Curricula were launched for implementation within the Member States: Europol, Police Ethics and Prevention of Corruption, Domestic Violence (I & II) and Trafficking in Human Beings.

Evaluation

A project on Post-course Evaluation was piloted and, for the first time, College used an online survey environment (LimeSurvey).

Research and Science

The first issue of the new College Research and Science Bulletin was launched; the first Research Symposium (Policing Major Events) and the first meeting of the new Research and Science Correspondents took place.

Euromed Police II Project

Three seminars (two on Drug Trafficking and one on Trafficking in Human Beings), one study visit (Trafficking in Human Beings) and one meeting of the Directors-General of police from MEDA and EU countries took place.

Exchange Programme

The College Exchange Programme, a one-year project, started in 2009. 21 Member States and one Candidate country are taking part. The priority topics are Community Policing or Organised Crime (senior police officers) and Learning Environment (trainers).

Electronic Network (e-Net)

College’s website had 76 000 unique visitors (an increase of over 74 000 on the previous year) and an increase of 903 registered users. College’s Learning Management System, which provides tools for all users of the College network to manage and promote learning in courses and seminars and for self-paced e-learning, went live. College’s Document Management System, a tool which allows the network to work together on documents more efficiently, went live.

Source: Information supplied by the College.

THE COLLEGE’S REPLIES

| 11. | In the period since the contracts referenced were established, the College’s procurement procedures have been improved and brought into line with the applicable regulations. A Procurement Officer has been appointed and a Procurement Manual, including templates and checklists, was adopted on 8 June 2010 by Decision No 002/2010 of the Director. |
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11.

In the period since the contracts referenced were established, the College’s procurement procedures have been improved and brought into line with the applicable regulations. A Procurement Officer has been appointed and a Procurement Manual, including templates and checklists, was adopted on 8 June 2010 by Decision No 002/2010 of the Director.

| 12. | In March 2010, the College was informed that the Commission considered that the College’s Financial Regulation was legally in force except for the provisions covering engagement contracts for ‘module advisers’ and ‘educational experts’. In April 2010 a formal request for derogation from the Financial Regulations was submitted by the College to the Commission. In 2010, no contracts with Member States for the provision of module advisers and educational experts have been signed. |
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12.

In March 2010, the College was informed that the Commission considered that the College’s Financial Regulation was legally in force except for the provisions covering engagement contracts for ‘module advisers’ and ‘educational experts’. In April 2010 a formal request for derogation from the Financial Regulations was submitted by the College to the Commission. In 2010, no contracts with Member States for the provision of module advisers and educational experts have been signed.

| 14. | Since March 2010, weekly financial management meetings have been introduced to improve budgetary implementation and control. In addition, with the support of the Commission, improvements in budgetary programming are being implemented. Further improvements are scheduled to be introduced in association with the College’s Multi-Annual Activity Plan. |
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14.

Since March 2010, weekly financial management meetings have been introduced to improve budgetary implementation and control. In addition, with the support of the Commission, improvements in budgetary programming are being implemented. Further improvements are scheduled to be introduced in association with the College’s Multi-Annual Activity Plan.

| 15. | In order to avoid the problems mentioned by the Court, the financial workflows, processes, procedures as well as roles and responsibilities are the subject of on-going review and improvement. Expert advice has been received from the Commission and consultants. The issue of the backlog of payments is close to resolution. Recruitment procedures have been launched to recruit key financial actors, the selection criteria for these posts having been appropriately revised. |
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15.

In order to avoid the problems mentioned by the Court, the financial workflows, processes, procedures as well as roles and responsibilities are the subject of on-going review and improvement. Expert advice has been received from the Commission and consultants. The issue of the backlog of payments is close to resolution. Recruitment procedures have been launched to recruit key financial actors, the selection criteria for these posts having been appropriately revised.

| 16. | In 2010 a new procedure for the recording of exceptions was developed and has been adopted by Decision of the Director No 010/2010 of 21 June 2010. |
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16.

In 2010 a new procedure for the recording of exceptions was developed and has been adopted by Decision of the Director No 010/2010 of 21 June 2010.

| 17. | The staff selection procedures have now been reviewed and improved. By Decision of the Director No 004/2010, the College’s Recruitment Guide entered into force, bringing the procedures in line with the Staff Regulations and best practice. |
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17.

The staff selection procedures have now been reviewed and improved. By Decision of the Director No 004/2010, the College’s Recruitment Guide entered into force, bringing the procedures in line with the Staff Regulations and best practice.

| 18. | The new recruitment procedures in place ensure that errors or omissions are avoided in future. In addition, the control of Human Resource information has been improved to ensure that proof of professional experience as well as references are checked prior to appointment and then held on file. All new recruits are now required to undergo a probationary period. The contract of employment enabling a member of staff to be based outside the UK will end in September 2010 and will not be renewed. Since March 2009 no travel expenses have been reimbursed. |
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18.

The new recruitment procedures in place ensure that errors or omissions are avoided in future. In addition, the control of Human Resource information has been improved to ensure that proof of professional experience as well as references are checked prior to appointment and then held on file. All new recruits are now required to undergo a probationary period. The contract of employment enabling a member of staff to be based outside the UK will end in September 2010 and will not be renewed. Since March 2009 no travel expenses have been reimbursed.

| 19. | In 2009, the College implemented a number of measures that resulted in the recovery of GBP 17 612,91; the ex-post check remains outstanding. The tender process for the required audit was launched in July 2010. |
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19.

In 2009, the College implemented a number of measures that resulted in the recovery of GBP 17 612,91; the ex-post check remains outstanding. The tender process for the required audit was launched in July 2010.

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(1)  OJ L 256, 1.10.2005, p. 63.

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(2)  The Table summarises the College's competences and activities. It is presented for information purposes.

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(3)  These accounts are accompanied by a report on the budgetary and financial management during the year which gives, inter alia, an account of the rate of implementation of the appropriations with summary information on the transfers of appropriations among the various budget items.

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(4)  The financial statements include the balance sheet and the economic outturn account, the cash-flow table, the statement of changes in capital and the annex to the financial statements which includes the description of the significant accounting policies and other explanatory information.

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(5)  The budget implementation reports comprise the budget outturn account and its annex.

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

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(7)  Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 (OJ L 357, 31.12.2002, p. 72).

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(8)  Article 38 of Regulation (EC, Euratom) No 2343/2002.

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(9)  The rules concerning the presentation of the accounts and accounting by the Agencies are laid down in Chapter 1 of Title VII of Regulation (EC, Euratom) No 2343/2002 as last amended by Regulation (EC, Euratom) No 652/2008 of 9 July 2008 (OJ L 181, 10.7.2008, p. 23) and are integrated as such in the Financial Regulation of the College.

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(10)  International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI).

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(11)  The Final Annual Accounts were drawn up on 5 July 2010 and received by the Court on 13 July 2010. The Final Annual Accounts, consolidated with those of the Commission are published in the Official Journal of the European Union by 15 November of the following year. These can be found on the following website http://eca.europa.eu or https://www.cepol.europa.eu/index.php?id=final-accounts

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Official Journal of the European Union

(12)  Interim staff services (292 000 euro), mobile communications services (11 111 euro), stationery supplies (12 000 euro) and taxi services (29 000 euro).

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(13)  Procurement procedure for courier services, 11 000 euro.

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(14)  Paragraph 14 (OJ C 304, 15.12.2009, p. 124).

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(15)  Revised Financial regulation of 2008.

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(16)  This was required by Article 1 of the framework Financial Regulation, since these provisions were anti-competitive for they allowed for a significant departure from the ordinary procurement rules and the underlying principle of ‘genuine competition’.

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(17)  The overall amount, since the beginning of the project, is estimated at 200 000 euro, of which 34 800 euro for 2009.

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(18)  Paragraph 16.

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(19)  The Internal Audit Service of the Commission is also the Internal Auditor of the College.

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(20)  Vacancy notice CEPOL/2008/TA/001 and CEPOL/2008/TA/007.

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(21)  Vacancy notice CEPOL/2008/TA/001.

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(22)  Vacancy notice CEPOL/2008/TA/005.

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(23)  Employment contract for the Euromed/Meda II Project Manager.

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(24)  OJ C 311, 5.12.2008, p. 136 (paragraph 15) and OJ C 304, 15.12.2009, p. 124 (paragraph 21).

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