RESOLUTION OF THE EUROPEAN PARLIAMENT  
of 17 April 2013  
with observations forming an integral part of its Decision on discharge in respect of the 
implementation of the budget of the European Network and Information Security Agency for 
the financial year 2011  
THE EUROPEAN PARLIAMENT,  
— having regard to the final annual accounts of the European Network and Information Security Agency 
for the financial year 2011,  
— having regard to the Court of Auditors’ report on the annual accounts of the European Network and 
Information Security Agency for the financial year 2011, together with the Agency’s replies (  1 ), 
— having regard to the Council’s recommendation of 12 February 2013 (05753/2013 – C7-0041/2013),  
— having regard to Article 319 of the Treaty on the Functioning of the European Union,  
— having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial 
Regulation applicable to the general budget of the European Communities (  2 ), and in particular 
Article 185 thereof,  
— having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council 
of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing 
Council Regulation (EC, Euratom) No 1605/2002 (  3 ), and in particular Article 208 thereof,  
— having regard to Regulation (EC) No 460/2004 of the European Parliament and of the Council of 
10 March 2004 establishing a European Network and Information Security Agency (  4 ), and in particular 
Article 17 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 Council Regulation (EC, 
Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European 
Communities (  5 ), 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 (A7-0100/2013),  
A. whereas the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts 
for the financial year 2011 are reliable and that the underlying transactions are legal and regular,  
B. whereas on 10 May 2012, Parliament granted the Executive Director of the European Network and 
Information Security Agency (‘the Agency’) discharge for the implementation of the Agency’s budget for 
the financial year 2010 (  6 ), and in its resolution accompanying the discharge, inter alia:  
— expressed its concern that the Court of Auditors reported appropriations carrying forward 19 % of 
the total budget of the Agency to the following year,  
— urged the Agency to:EN 16.11.2013 Official Journal of the European Union L 308/273  
( 1 ) OJ C 388, 15.12.2012, p. 135.  
( 2 ) OJ L 248, 16.9.2002, p. 1.  
( 3 ) OJ L 298, 26.10.2012, p. 1.  
( 4 ) OJ L 77, 13.3.2004, p. 1.  
( 5 ) OJ L 357, 31.12.2002, p. 72.  
( 6 ) OJ L 286, 17.10.2012, p. 221.
— put an exhaustive physical inventory list in place and ensure the correctness of the accounting 
records,  
— improve the transparency of estimates and clarify who has responsibility,  
— strengthen its procurement authorisation at a financing decision and work-programme level,  
— ensure that the disclosure of exceptions in its Annual Activity Report is made in a comprehensive 
manner,  
— ensure adequate follow up of potential irregularities,  
— develop and report on  ex-post  controls,  
C. whereas the overall budget of the Agency for the year 2011 was EUR 8 102 921, which is 0,003 % less 
than its budget for 2010 (EUR 8 133 188); whereas for 2011, the initial contribution of the Union to 
the budget of the Agency amounted to EUR 7 931 858 (  1 ), compared to EUR 7 928 200 in 2010,  
Budgetary and financial management  
1. Recalls that the initial Union contribution was EUR 7 931 858 for 2011; notes that the budget imple ­
mentation improved compared with the previous year;  
2. Acknowledges from the annual accounts that the initial 2011 budget of the Agency amounted to EUR 
7 931 858; notes, however, that the Management Board amended the budget in order to reflect a 
contribution from European Free Trade Association countries of EUR 171 063;  
3. Establishes from the annual accounts that appropriations were committed at a rate of 100 %, compared 
to 99,95 % in 2010, while payments reached 85,82 % of the total appropriations managed, compared to 
75,46 % in 2010;  
Carry-over appropriations  
4. Notes from the annual accounts that EUR 1 166 895 of the commitment appropriations contracted by 
the end of 2011 but not yet paid were carried forward to 2012; notes, furthermore, that the total of 
carried forward appropriations cancelled (i.e. carried forward from 2010 and not paid in 2011) in 2011 
represents EUR 130 133;  
5. Is concerned that, once again, the Court of Auditors reported 33 % of carryovers from the Agency’s 
operational budget (Title III); expresses concern that this situation indicates delays in the implementation 
of the Agency’s activities that are financed by Title III and is at odds with the budgetary principle of 
annuality; once more, urges the Agency to inform the discharge authority of the actions it has taken to 
address this deficiency; notes, furthermore, that the situation has improved, as compared to the previous 
year (52 %);  
6. Recalls that the Court of Auditors reported 34 % of carryovers from the Agency’s administrative budget 
(Title II); notes that this situation is at odds with the budgetary principle of annuality; once more, urges 
the Agency to inform the discharge authority of the actions it has taken to address this deficiency;  
Procurement procedures  
7. Acknowledges from the Court of Auditors’ report that the Agency needs to improve the documentation 
of fixed assets as purchases of fixed assets are recorded at invoice and not at item level; urges the Agency 
to inform the discharge authority of the actions it has taken to address this deficiency;EN L 308/274 Official Journal of the European Union 16.11.2013  
( 1 ) Annual accounts for the financial year 2011, p. 20.
Recruitment procedures  
8. Notes that no adequate measures have been taken to address the lack of transparency of recruitment 
procedures reported by the Court of Auditors in 2010 and that the Court has once again reported that 
the Agency needs to improve the transparency of those procedures; calls on the Agency to inform the 
discharge authority of the actions it has taken to address this deficiency; considers that some of the 
provisions of the Staff Regulations may present a considerable administrative burden; therefore 
encourages the Commission to allow for a certain degree of simplification under Article 110 of the 
Staff Regulations in regard to the agencies;  
9. Refers, in respect of the other observations accompanying its Decision on discharge, which are of a 
horizontal nature, to its Resolution of 17 April 2013 (  1 ) on the performance, financial management and 
control of the agencies.EN 16.11.2013 Official Journal of the European Union L 308/275  
( 1 ) Texts adopted, P7_TA(2013)0134 (see page 374 of this Official Journal).