Resolution of the European Parliament

of 10 May 2011

with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget of the ARTEMIS Joint Undertaking for the financial year 2009

THE EUROPEAN PARLIAMENT,

having regard to the final annual accounts of the ARTEMIS Joint Undertaking for the financial year 2009,

having regard to the Court of Auditors’ report on the annual accounts of the Artemis Joint Undertaking for the financial year ended 31 December 2009, together with the replies of the Joint Undertaking [1],

having regard to the Council’s recommendation of 15 February 2011 (05894/2011 — C7-0051/2011),

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 74/2008 of 20 December 2007 on the establishment of the "ARTEMIS Joint Undertaking" to implement a Joint Technology Initiative in Embedded Computing Systems [3], and in particular Article 11(4) thereof,

having regard to the Financial Rules of the ARTEMIS Joint Undertaking adopted by Decision of its Governing Board on 18 December 2008,

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 [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 (A7-0126/2011),

A. whereas the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts for the financial year 2009 are reliable and that the underlying transactions are legal and regular,

B. whereas the ARTEMIS Joint Undertaking was set up in December 2007 to define and implement a "Research Agenda" for the development of key technologies for embedded computing systems across different application areas in order to strengthen European competitiveness and sustainability, and allow the emergence of new markets and societal applications,

C. whereas the Joint Undertaking is in a start-up phase and had not yet fully established its internal control and financial reporting systems by the end of 2009,

Implementation of the budget

1. Notes that the Joint Undertaking final 2009 budget included commitment appropriations of EUR 46000000 and payment appropriations of EUR 8000000; further acknowledges that the utilisation rates for commitment and payment appropriations were 81 % and 20 % respectively;

2. Recognises that the Joint Undertaking is still in a start-up period and therefore understands the relatively low utilisation rate for payment appropriations;

Members’ contribution

3. Calls on the Joint Undertaking to harmonise the presentation of members’ contributions in the accounts under the guidance of the Commission;

4. Calls on the Joint Undertaking to further develop provisions on membership and co-financing and, in particular, on:

- the arrangements for the accession of new members,

- the in-kind contributions by members,

- the terms and conditions under which the Joint Undertaking may audit the contributions of the members,

- the conditions under which the Governing Board may approve co-financing;

Internal control systems

5. Urges the Joint Undertaking to complete the implementation of its internal controls and financial information system; calls specifically on the Joint Undertaking to:

- improve its documentation of IT processes and activities and the mapping of IT risks,

- develop a business continuity plan,

- develop a data protection policy;

6. Calls on the Joint Undertaking to include in its Financial Rules a specific reference to the powers of the Internal Audit Service (IAS) as its Internal Auditor, on the basis of the provision set out in the framework Financial Regulation for Community bodies;

7. Considers, in particular, that the role of the IAS as Internal Auditor should be to advise the Joint Undertaking on dealing with risks, by issuing independent opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management; considers it to be also essential that the Joint Undertaking submit to the discharge authority a report drawn up by its Executive Director summarising the number and the type of internal audits conducted by the Internal Auditor, the recommendations made and the actions taken regarding these recommendations;

8. Is of the opinion that, in view of the size of its budget and the complexity of its tasks, the Joint Undertaking should consider establishing an audit committee, reporting directly to the Governing Board;

Lack of host agreement

9. Urges the Joint Undertaking to rapidly conclude a host agreement with Belgium concerning office accommodation, privileges and immunities and other support to be provided by Belgium to the Joint Undertaking as provided by Article 17 of Regulation (EC) No 74/2008.

[1] OJ C 342, 16.12.2010, p. 1.

[2] OJ L 248, 16.9.2002, p. 1.

[3] OJ L 30, 4.2.2008, p. 52.

[4] OJ L 357, 31.12.2002, p. 72.

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