Official Journ alof the EuropeanUnion 26.9.2009
RESOLUTION OF  THE EUROPEAN PARLIAMENT
of 23 
April 2009
with observations forming an integral part of the Decision on discharge in respect of the 
implementation of the bu dget 
of the Eu ropean 
Network and Information Security Agency for the 
financial year 2007
THE EUROPEAN PARLIAMENT,
—having reg ard to the final annual accounts of the European Network and Inf ormation Security Ag ency for 
the financial 
year 2007
(1) OJ C 278, 31.10.2008, p. 23. (1), 
—having 
regard 
to the Court of Auditors’ report on  
the final 
annual 
account
s of the European 
Network 
and 
Information 
Security Ag ency 
for the fin ancial 
year 2007, tog ether 
with the Ag ency’s 
replies
(2) OJ C 311, 5.12.2008, p. 13. (2), 
—having 
regard 
to the Coun cil’s 
recommen dation 
of 10 February 
2009 (5588/2009 — C6-0060/2009), 
—having 
regard 
to the EC 
Treaty, an d 
in 
particular Article 276 thereof, 
—having 
regard 
to Council 
Regulation 
(EC, 
Euratom) 
No 1605/2002 of 25 June 
2002 on 
the Financial 
Regu­
lation
 applicable
 to the general
 budget
 of the European
 Commun ities
(3) OJ L 248, 16.9.2002, p. 1. (3), and in particular Article 185 
thereof,
 
—having 
regard 
to Regulation 
(EC) 
No 460/2004 of the E uropean 
Parliamen t 
and 
of the Coun cil 
of 10 March 
2004 estab lishing 
a European 
Network 
and 
Information 
Security Ag ency
(4) OJ L 77, 13.3.2004, p. 1. (4), and in particular Article 17 
thereof,
 
—having
 regard
 to Commission Reg ulation
 (EC,
 Euratom)
 No 2343/2002 of 19 Novemb er
 2002 on the 
framework  
Financial 
Regulation 
for the bodies 
referred to in  
Article 185 of Reg ulation 
(EC, 
Euratom) 
No 
1605/2002
(5) OJ L 357, 31.12.2002, p. 72. (5), and in particular Article 94 thereof, 
—having 
regard 
to Rule 71 of, an d 
Annex 
V to, its Rules of Procedure, 
—having 
regard 
to the report of the Committee on  
Budgetary 
Control 
(A6-0158/2009),
A. whereas the Court of Auditors (E CA) stated that it has ob tained reasonable assurance that the an nual 
accounts 
for the fin ancial 
year 2007 are reliab le, 
and 
the underlying 
transaction s 
are legal 
and 
regular,
B. whereas on  22  April 2008 Parliamen t granted the Executive Director of the European  Network and Infor­
mation 
Security Ag ency 
discharge 
in 
respect of the implemen tation 
of the Agency’s 
budget 
for the fin an­
cial 
year 2006
(6) OJ L 88, 31.3.2009, p. 217. (6),
1. Notes that Reg ulation 
(EC) 
No 1007/2008
(7) OJ L 293, 31.10.2008, p. 1. (7) extended the Agency’s original five-year man date, which was 
due 
to expire on  13 
March 2009, b y 
three years un til 13 
March 2012;
2. Notes the E CA’s 
criticism that the implemen tation 
of operation al 
activities was con centrated 
in 
the last 
quarter of 2007, with ab out 
40 % of commitmen ts 
and 
more than  
50 % of paymen ts 
concerning 
opera­
tional 
activities b eing 
executed in  
November 
and 
December 
2007;N E 4 5 1 / 5 5 2 L
Official Journ alof the EuropeanUnion L 255/155
3. Notes that, accordin g to the ECA, this was due to the late release of fun ds ; notes the ECA’s general obser­
vation 
that for small ag encies 
with limited resources, releasin g 
funds 
at the end 
of the year jeopardises the 
implemen tation 
of operation al 
activities;
4. Notes that in  
four cases, of a total value of E UR 121 
500, appropriation s 
carried over did n ot 
correspon d 
to 
legal 
commitmen ts;
5. Is 
not 
satisfied with the Ag ency’s 
reply that in  
some cases appropriation s 
carried over were calculated with 
some degree 
of approximation ; 
calls on 
the Agency 
to comply with the Fin anc
ial Regulation 
with regard 
to 
carry-overs;
6. Notes the E CA’s 
observations 
with regard 
to the inventory, 
namely 
that fixed assets were man aged 
using 
a 
spreadsheet, which did n ot 
guarantee 
the integrity 
of the data, an d 
that no exhaustive physical in ventory 
was 
made;
7. Notes the Ag ency’s 
explanation 
that due to the limited n umber 
of items the admin istrative 
inventory 
is 
managed 
on 
spreadsheets an d 
fixed assets are man aged 
in 
the accoun ting 
software; n otes 
that the Ag ency 
intends 
to apply accrual b ased 
accounting 
(ABAC) with reg ard 
to assets in  
2009;
8. Is 
worried that the E CA 
found 
weaknesses 
in 
procuremen t 
procedures, n ot
ably 
that:
—the pre-selection  
of bids 
was not 
justified, 
—evaluation  
documents 
were not 
signed 
by 
the evaluation  
committee, 
—files were n ot 
structured an d 
were incomplete;
9. Notes 
that the Ag ency 
acknowledges 
the shortcomin gs, 
and 
has promised measures to address them, in  
particular 
the hiring 
of an 
experienced 
procuremen t 
officer;
10. Requests that the Ag ency 
report on  
the measures tak en 
in 
order to remedy shortcomin gs 
in 
the field of 
procuremen t 
in 
its annual 
activity report for 2008;
11. Notes from the Ag ency’s 
annual 
activity report an d 
the report on  
budget
ary and 
financial 
management 
that 
it was amon g 
the first ag encies 
to request the Commission ’s 
support to mig rate 
its financial 
IT 
sys­
tems to ABAC; reg rets 
that the Commission , 
due to the heavy process an d 
the simultan eous 
requests b y 
many 
other agencies, 
has not 
been 
able 
to follow up on  
the Agency’s 
request in  
due time;
12. Welcomes the fact that preparation s 
for the mig ration 
to ABAC have started, an d 
that the Ag ency 
plans 
to 
prepare its fin ancial 
statements 
for 2009 usin g 
ABAC;
13. Refers for other ob servations 
accompan ying 
its Decision  
on 
discharge 
which are of a horizon tal 
nature 
to 
its Resolution  
of 23 April 2009 on  
financial 
management 
and 
control 
of EU 
agencies
(1) See page 206 of this Official Journ al. (1).N E 9 0 0 2 . 9 . 6 2