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 European Maritime Safety Agency for the financial year 2009  
THE EUROPEAN PARLIAMENT,  
— having regard to the final annual accounts of the European Maritime Safety Agency for the financial year 
2009,  
— having regard to the Court of Auditors’ report on the annual accounts of the European Maritime Safety 
Agency for the financial year 2009, together with the Agency’s replies (  1 ), 
— having regard to the Council’s recommendation of 15 February 2011 (05892/2011 — C7-0052/2011),  
— 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 Regulation (EC) No 1406/2002 of the European Parliament and of the Council of 
27 June 2002 establishing a European Maritime Safety Agency (  3 ), and in particular Article 19 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 (  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 and the opinion of the Committee 
on Transport and Tourism (A7-0132/2011),  
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 on 5 May 2010 Parliament granted the Executive Director of the European Maritime Safety 
Agency discharge for implementation of the Agency’s budget for the financial year 2008 (  5 ), and in its 
resolution accompanying the discharge decision, inter alia:  
— observed that the Agency failed to prepare a multiannual work programme and that its work 
programme was not related to its commitment budget,  
— noted that, as in 2006 and 2007, the Court of Auditors found once more that legal commitments 
were entered into before the corresponding budgetary commitments were made,EN L 250/182 Official Journal of the European Union 27.9.2011  
( 1 ) OJ C 338, 14.12.2010, p. 52.  
( 2 ) OJ L 248, 16.9.2002, p. 1.  
( 3 ) OJ L 208, 5.8.2002, p. 1.  
( 4 ) OJ L 357, 31.12.2002, p. 72.  
( 5 ) OJ L 252, 25.9.2010, p. 169.
— considered it a matter for concern that the Court of Auditors again noted a high number of budget 
transfers in 2008 (52 in 2008 and 32 in 2007);  
C. whereas the budget of the Agency for 2009 was EUR 48 000 000, which is a decrease of 3,8 % on the 
financial year 2008,  
1. Welcomes the fact that the Court of Auditors found the Agency’s accounts for 2009 to be reliable and 
regarded the transactions underlying them, taken as a whole, as legal and regular;  
2. Notes that the Agency received EUR 44 335 000 in commitment appropriations and EUR 48 300 000 
in payment appropriations from the 2009 Union budget;  
Performance  
3. Congratulates the Agency for having adopted in March 2010 its five-year multiannual work 
programme;  
4. Calls, in addition, on the Agency to consider making a Gantt diagram part of the programming for 
each of its operational activities, with a view to indicating in a concise form the amount of time spent 
by each staff member on a project and encouraging an approach geared towards achieving results; calls, 
accordingly, on the Agency to inform the discharge authority of the steps taken by the Agency in this 
respect;  
5. Calls once more on the Agency to set out, in a table to be annexed to the Court of Auditors’ next 
report, a comparison of the operations that were carried out during the year for which discharge is to 
be granted and during the previous financial year so as to enable the discharge authority to assess more 
effectively the Agency’s performance from one year to the next;  
Budget transfers  
6. Considers it a matter of concern that the Court of Auditors has again noted a high number of budget 
transfers in 2009 (49 in 2009, 52 in 2008 and 32 in 2007); accordingly, urges the Agency to improve 
its planning and monitoring in order to reduce the number of budget transfers;  
Posteriori  commitments  
7. Calls on the Agency to further reduce the number of  posteriori  commitments (i.e. legal commitments 
that were entered into before the corresponding budgetary commitments were made); reminds the 
Agency that, since 2006, the Court of Auditors has reported infringements of Article 62(1) of the 
framework Financial Regulation; welcomes, nevertheless, the Agency’s efforts to improve this situation 
by providing ad-hoc training to avoid  posteriori  commitments;  
Procurement procedure  
8. Urges the Agency to correctly apply procurement procedures; notes with satisfaction that in the Annual 
Report of 2009 the Agency has included a specific Annex on negotiated procedures, in order to inform 
the budgetary authority;  
Human resources  
9. Notes deficiencies in staff selection procedures which put at risk the transparency of these procedures; 
accordingly, urges the Agency to redress the present weaknesses, namely: the lack of respect for the 
anonymity of candidates completing written tests, the lack of compliance with the predefined criteria, 
and the inconsistency of criteria for short-listing candidates;  
Internal audit  
10. Recalls that the Executive Director of the Agency shall make available the content of all recommen ­
dations of the internal audits conducted by the Internal Auditor pursuant to his obligation to report to 
the discharge authority with a summary of the Internal Audit Service (IAS) Report;EN 27.9.2011 Official Journal of the European Union L 250/183
11. Acknowledges that the IAS performed an audit concerning the management of the fleet of vessels in 
the area of pollution preparedness in order to assess the adequacy and effectiveness of the internal 
control system as regards the oil pollution preparedness and response system; calls on the Agency to 
rapidly implement the IAS ‘very important’ recommendations; stresses in particular the need to:  
— provide strategic planning and monitor the Agency’s stakeholders with an overview of the residual 
oil pollution risks,  
— comply with administrative procedures,  
— analyse possible options for equipment management and evaluation of their financial and oper ­
ational impact,  
— document vessels’ mobilisation decisions;  
12. Acknowledges also that the IAS performed an audit on the follow-up to the implementation of the 
action plan; notes that the IAS recommendations which still need to be implemented by the Agency 
include establishing: an internal risk assessment; an inventory of existing internal procedures, a 
roadmap for the development and implementation of the remaining procedures, a record of the 
exceptions procedures, and a review of the internal control system;  
13. Welcomes the Agency’s initiative of establishing in 2008 an Internal Audit function (Internal Audit 
Capability-IAC) which is dedicated to provide support and advice to the Agency’s Executive Director 
and management on internal control, risk assessment and internal audit; notes that the Agency does 
not employ a full time IAC but shares the IAC with the Community Fisheries Control Agency (CFCA); 
acknowledges, to this end, that a Service Level Agreement between the Agency and CFCA was signed 
on 17 June 2008; considers this shared service a best practice to be promoted by other agencies;  
14. Refers, in respect of the other observations accompanying its Decision on discharge, which are of a 
horizontal nature, to its resolution of 10 May 2011 (  1 ) on the performance, financial management and 
control of the agencies.EN L 250/184 Official Journal of the European Union 27.9.2011  
( 1 ) Texts adopted, P7_TA(2011)0163 (see page 269 of this Official Journal).