EN Official Journal of the European Union C 332/68

REPORT

on the annual accounts of Eurojust for the financial year 2004 together with Eurojust's replies

(2005/C 332/10)

CONTENTS

1-2 INTRODUCTION

3-6 THE COURT'S OPINION

7-9 OBSERVATIONS

Tables 1 to 4

Eurojust's replies

INTRODUCTION

1. Eurojust was set up by Council Decision 2002/187/JHA (1) with a view to stepping up the fight against serious organised crime. Its objective is to improve the coordination of investigations and prosecutions covering the territories of several Member States of the European Union, as well as that of non-member States. Table 1 summarises Eurojust's competences and activities on the basis of information provided by Eurojust.

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

THE COURT'S OPINION

3. The Court's opinion is addressed to the European Parliament and the Council pursuant to Article 36 of Council Decision 2002/187/JHA.

4. The Agency's accounts for the financial year ended 31 December 2004 (2) were drawn up by its Administrative Director, pursuant to Article 36 of Council Decision 2002/187/JHA, 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.

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.

Reliability of the accountsEurojust's accounts for the financial year ended 31 December 2004 are, in all material respects, reliable.Legality and regularity of the underlying transactionsThe transactions underlying Eurojust's annual accounts, taken as a whole, are legal and regular.The observations which follow do not call the Court's opinion into question.

OBSERVATIONS

7. In 2004, Eurojust still did not have its own financial regulation (3) and, in these circumstances, continued to apply the framework financial regulation for Community bodies (4).

8. The last amending budget adopted by the College of Eurojust forecast revenue and expenditure of 8,3 million euro. In practice, Eurojust implemented a budget of 9,3 million euro (5), which was neither formally adopted by the College nor published in the Official Journal, and hence contravened the provisions in force (6).

9. A member of staff who was appointed as the accounting officer on the departure of the titular accounting officer retained his role as the authorising officer by delegation. Since May 2004 he has been carrying out, at the same time and for the same expenditure, the duties of the authorising officer and the accounting officer (7). In this instance, the Court must point out the fundamental nature of the principle of the segregation of the duties of authorising officer and accounting officer and asks Eurojust to take the utmost care to ensure that this principle is adhered to.

This report was adopted by the Court of Auditors in Luxembourg at its meeting of 5 October 2005. For the Court of Auditors Hubert WEBER President

(1) Decision of 28 February 2002 setting up Eurojust (OJ L 63, 6.3.2002, p. 1).

(2) These accounts were drawn up on 15 July 2005 and received by the Court on 5 August 2005.

(3) In April 2005, the Commission had still not issued an opinion on the draft submitted by Eurojust.

(4) Commission Regulation (EC, Euratom) No 2343/2002 of 23 December 2002 (OJ L 357, 31.12.2002, p. 72).

(5) This sum corresponds to Eurojust's initial budget and the subsidy to Eurojust entered in the Commission's budget.

(6) Articles 4 and 26 of Regulation (EC, Euratom) No 2343/2002.

(7) This situation continued beyond the end of the financial year 2004.

Table 1 Eurojust (The Hague) Areas of competence stipulated in the Treaty on European Union Eurojust's competences as defined in the Council Decision of 28 February 2002 (2002/187/JHA) Governance Resources made available to Eurojust (2003 data) Activities and services provided (2003 data) Third pillar body created by Council Decision. The Union's objective is to provide citizens with a high level of safety within an area of freedom, security and justice. The Council encourages cooperation through Eurojust by enabling it to facilitate proper coordination between the Member States' national prosecuting authorities. (Articles 29 and 31) Eurojust's main areas of responsibility are the same as Europol's, i.e. the fight against terrorism, organised crime, in particular drug-trafficking, illegal immigration, illicit vehicle trafficking, trafficking in human beings, the counterfeiting of money, trafficking in radioactive substances, computer crime, acts detrimental to the Union's financial interests and money-laundering. Objectives Article 3 Eurojust Decision — To stimulate and improve the coordination, between the competent national authorities of the Member States, of investigations and prosecutions. — To improve cooperation, in particular by facilitating the exchange of information, mutual legal assistance and the implementation of extradition requests. — To support the competent authorities of the Member States in order to render their investigations and prosecutions more effective. — To provide support with procedures involving a Member State and a non-member State. — To provide support with procedures involving a Member State and the Community. Tasks Articles 5, 6 and 7 Eurojust Decision To organise cooperation between the various national legal systems, Eurojust acts: — through its national members; or — as a College. If the competent authorities of the Member State concerned decide not to respond to the requests which Eurojust has issued as a College, they notify Eurojust of their reasons. 1. The College is responsible for the organisation and operation of Eurojust. 2. The College is composed of national members seconded by each Member State in accordance with its legal system, being a prosecutor, judge or police officer of equivalent competence. 3. The College elects its President from among the national members. 4. The Joint Supervisory Body checks the processing of personal data. 5. The Administrative Director is unanimously appointed by the College. 6. External audit: the Court of Auditors. 7. Discharge is given by the Parliament on the Council's recommendation. Final budget: 9,3 million euro (8 million euro) Community subsidy: 100 % (100 %) Staff as at 31 December 2004: 76 (53) posts listed in the establishment plan, posts occupied: 52 (28) + 13 (15) other staff (auxiliary contracts, seconded national experts, local staff, 12 agency staff) Total staff: 65 (43) carrying out operational tasks: 27 (18) administrative tasks: 26 (20) mixed tasks: 12 (5) Number of meetings: 52 (26) Bilateral cases: 272 (222) Multilateral cases: 109 (78) Total number of cases: 381 (300) Fraud: 20 % (22 %) Drug-trafficking: 20 % (22 %) Terrorism: 7 % (6 %) Murder: 7 % (4 %) Smuggling: not available % (3 %) Trafficking in human beings: 4 % (4 %) Money-laundering: 7 % (8 %) Other: 35 % (31 %) Source: Information supplied by Eurojust.

Table 2 Eurojust — Implementation of the budget for the financial year 2004 (1000 euro) Revenue Expenditure Source of revenue Revenue entered under the final budget for the financial year Revenue received Allocation of expenditure Appropriations under the final budget Appropriations carried over from the previous financial year Available appropriations (2004 budget and the financial year 2003) entered committed paid carried over cancelled outstanding commitments paid cancelled appropriations committed paid carried over cancelled Community subsidies 9 300 9 300 Title I Staff 4 198 4 132 4 044 88 66 177 177 0 4 375 4 309 4 221 88 66 Miscellaneous revenue 0 2 Title II Administration 3 563 3 547 3 112 435 16 1 009 593 416 4 572 4 556 3 705 435 432 Title III Operating activities 1 539 1 465 1 120 345 74 77 77 0 1 616 1 542 1 197 345 74 Total 9 300 9 302 Total 9 300 9 144 8 276 868 156 1 263 847 416 10 563 10 407 9 123 868 572 Source: Eurojust data. This table summarises the data supplied by Eurojust in its annual accounts.

Table 3 Eurojust — Revenue and expenditure accounts for the financial years 2004 and 2003 (1) (1000 euro) 2004 2003 Operating revenue Community subsidies 8 726 6 441 Miscellaneous revenue 397 12 Total (a) 9 123 6 453 Operating expenditure Purchases of goods and services 4 476 3 228 Staff costs 4 142 2 112 Depreciation 332 211 Total (b) 8 950 5 551 Outturn for the financial year (a – b) 173 902 Source: Eurojust data — This table summarises the data supplied by Eurojust in its annual accounts.

Table 4 Eurojust — Balance sheet at 31 December 2004 and 31 December 2003 (2) (1000 euro) Assets 2004 2003 Liabilities 2004 2003 Intangible assets 134 62 Own capital Results carried over from previous years 1 718 815 Tangible assets Economic outturn 173 902 Equipment, machinery and tools 145 114 Subtotal 1 891 1 717 Furniture and vehicles 726 492 Computer equipment 449 460 Provisions for risks and charges 0 396 Subtotal 1 320 1 066 Current liabilities Long-term assets 1 1 Payable to the Commission 1 298 698 Other liabilities 13 10 Stocks 30 0 Payable to suppliers 517 305 Subtotal 1 828 1 013 Current assets Current assets 135 232 Sundry accounts receivable 17 34 Subtotal 152 266 Disposable assets 2 082 1 731 Total 3 719 3 126 Total 3 719 3 126 Source: Eurojust data —This table summarises the data supplied by Eurojust in its annual accounts. (1) The data for the financial year 2003 have been restated to take account of a change in methodology. Source: Eurojust data — This table summarises the data supplied by Eurojust in its annual accounts. (2) The data for the financial year 2003 have been restated to take account of a change in methodology. Source: Eurojust data —This table summarises the data supplied by Eurojust in its annual accounts.