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 Agency for the Management of Operational 
Cooperation at the External Borders of the Member States of the European Union for the 
financial year 2011  
THE EUROPEAN PARLIAMENT,  
— having regard to the final annual accounts of the European Agency for the Management of Operational 
Cooperation at the External Borders of the Member States of the European Union for the financial year 
2011,  
— having regard to the Court of Auditors’ report on the annual accounts of the European Agency for the 
Management of Operational Cooperation at the External Borders of the Member States 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 Council Regulation (EC) No 2007/2004 of 26 October 2004 establishing a European 
Agency for the Management of Operational Cooperation at the External Borders of the Member States of 
the European Union (  4 ), and in particular Article 30 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 and the opinion of the Committee 
on Civil Liberties, Justice and Home Affairs (A7-0079/2013),  
A. whereas the Court of Auditors stated that it has obtained reasonable assurances that the annual 
accounts of the European Agency for the Management of Operational Cooperation at the External 
Borders of the Member States of the European Union (‘the Agency’) for the financial year 2011 are 
reliable and that the underlying transactions are legal and regular,EN 16.11.2013 Official Journal of the European Union L 308/325  
( 1 ) OJ C 388, 15.12.2012, p. 202.  
( 2 ) OJ L 248, 16.9.2002, p. 1.  
( 3 ) OJ L 298, 26.10.2012, p. 1.  
( 4 ) OJ L 349, 25.11.2004, p. 1.  
( 5 ) OJ L 357, 31.12.2002, p. 72.
B. whereas on 10 May 2012, Parliament granted the Executive Director of the Agency discharge for the 
implementation of the Agency’s budget for the financial year 2010 (  1 ) and in its resolution accom ­
panying the discharge decision, inter alia:  
— reiterated that the practice of carryovers of appropriations should be strongly curtailed and should 
not hamper sound financial management practices and requested that the Agency follow the 
principle of annuality in the future,  
— called on the Agency to carry out  ex-post  controls of issued grants in the form of on-the-spot visits,  
C. whereas the Agency’s overall budget for the year 2011 was EUR 118 200 000, compared to EUR 
93 200 000 in the 2010 financial year; whereas the initial contribution of the Union to the Agency’s 
budget for 2011 was EUR 111 000 000, compared to EUR 89 100 000 in 2010,  
Budgetary and financial management  
1. Acknowledges that the Agency’s budget was subject to three amending budgets, the purposes of which 
were threefold:  
— to introduce the budget item ‘Eurosur’ under Title III (Operational Expenditure),  
— to increase the Agency’s budget by EUR 12 700 000 as part of the emergency response package for 
developments in Northern Africa,  
— to include a package of EUR 31 800 000 in commitment appropriations for the Emergency 
Response Package in the Mediterranean;  
2. Observes that in terms of paid appropriations, the Agency’s execution rate stands at 96 % under Title I 
(Staff Expenditure), 74 % under Title II (Administrative Expenditure) and 58 % under Title III; calls on 
the Agency to implement specific measures to improve its budgeting process and execution rate of 
payment in the case of administrative and operational expenditure;  
3. Is deeply concerned that 33 % of the Agency’s 2011 budget (EUR 38,7 million) was carried over to 
2012; notes that carryovers related to Title III ‘Operational Expenditures’ amounted to EUR 36 million 
(41 %); observes that as in 2010, the level of carryovers is excessive and at odds with the budgetary 
principle of annuality;  
4. Deplores that within the total amount carried over, the Agency carried over global commitments of 
EUR 5,1 million; observes that the Agency’s Financial Regulation does not provide a clear basis for such 
a carryover; is aware that funding received at the end of the financial year may result in higher 
carryovers;  
Follow-up of the discharge 2010 recommendations  
5. Notes that the Agency adopted and implemented  ex-post  control strategy in 2012 and carried out three 
on-the-spot visits covering 9 % of the EUR 73 million grant payments made in 2011; welcomes the 
fact that the error rate was found to be below 1 % and that six on-the-spot visits are planned in 2013;  
6. Notes the Agency’s efforts and the persistent difficulties it faces in the process of budgetary imple ­
mentation; notes the Agency’s explanations stating that difficulties have been caused, inter alia, by 
external factors such as sudden developments at external borders; urges the Agency to continue its 
efforts in this area;EN L 308/326 Official Journal of the European Union 16.11.2013  
( 1 ) OJ L 286, 17.10.2012, p. 288.
Supervisory and control systems  
7. Is aware that despite performing reasonable checks, the Agency did not usually request supporting 
documentation that would address the risk of ineligible expenditure of Agency-financed grants for joint 
operations carried out by Member States and Schengen Associated Countries; welcomes the fact that 
the Agency adopted policies aimed at strengthening  ex ante  controls, by systematically including the 
request for supporting documents;  
8. Is surprised to learn that as in 2010, the Agency’s accounting system shall be validated by its 
Accounting Officer;  
9. Regrets that internal control weaknesses as regards the management of fixed assets were identified; 
regrets that there is no procedure related to the disposal of fixed assets and the physical inventory is 
incomplete;  
10. 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 308/327  
( 1 ) Texts adopted, P7_TA(2013)0134. (See page 374 of this Official Journal).