Report on the annual accounts of the European Maritime Safety Agency for the financial year 2004 together with the Agency's replies
Date: 2005-10-05
Institutions: European Court of Auditors
Subjects: EU office or agency, European Court of Auditors, administration of the Institutions, financial control, interinstitutional relations (EU), maritime safety, operating result, report

C 332/30

EN

Official Journal of the European Union

28.12.2005

on the annual accounts of the European Maritime Safety Agency for the financial year
2004 together with the Agency’s replies

REPORT

(2005/C 332/05)

CONTENTS

INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

THE COURT’S OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

OBSERVATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1-2

3-6

7-9

Tables 1 to 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Agency’s replies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31

31

31

32

36

Paragraph

Page

28.12.2005

EN

Official Journal of the European Union

C 332/31

INTRODUCTION

1.
The European Maritime Safety Agency (hereinafter called
the Agency) was set up by Regulation (EC) No 1406/2002 of the
European Parliament and of the Council of 27 June 2002 (1). It
began its operational activities in 2003. The Agency’s tasks are to
ensure a high level of maritime safety and prevention of pollu-
tion by ships, to provide the Commission and the Member States
with technical assistance, to monitor the implementation of Com-
munity legislation and to evaluate its effectiveness. Table 1 sum-
marises the Agency’s competences and activities on the basis of
information it has supplied.

For information, the annual accounts drawn up by the
2.
Agency 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 Parlia-
ment and the Council in accordance with Article 185(2) of Coun-
cil Regulation (EC, Euratom) No 1605/2002 (2); it was drawn up
following an examination of the Agency’s accounts, as required
by Article 248 of
the Treaty establishing the European
Community.

4.
The Agency’s accounts for the financial year ended
31 December 2004 (3) were drawn up by its Executive Director,
pursuant to Article 18 of Regulation (EC) No 1406/2002, 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 poli-
cies 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.

The Court has obtained a reasonable basis for the opinion

6.
expressed below.

Reliability of the accounts

The Agency’s accounts for the financial year ended 31 Decem-
ber 2004 are, in all material respects, reliable.

Legality and regularity of the underlying transactions

The transactions underlying the Agency’s annual accounts,
taken as a whole, are legal and regular.

The observations which follow do not call the Court’s opi-
nion into question.

OBSERVATIONS

7.
According to Article 31 of the Agency’s financial regula-
tion, a distinction has to be made in the Agency’s budget between
commitment appropriations and payment appropriations. This
distinction between types of appropriations is not in evidence in
the Agency’s budget for the financial year 2004. During the year
in question, the Agency nevertheless managed part of its operat-
ing appropriations according to the rules applicable to differen-
tiated appropriations. However, the accounts relating to the
Agency’s implementation of its budget are not suited to present-
ing differentiated appropriations. The Agency must adapt its bud-
get and the presentation of its accounts to the kind of appropria-
tions it is managing.

The appropriations carried over from the previous finan-
8.
cial year which were not used by the end of the year were not can-
celled. Moreover, an analysis of the implementation of the bud-
get shows a low level of execution of payments (4), and a
substantial volume of carry-overs of appropriations to the follow-
ing year (5). Such practices do not comply with the budgetary
principles of accuracy and annuality (6).

9.
The share of carry-overs of appropriations that is to be
regarded as expenditure for the financial year is evaluated on the
basis of declarations made by the authorising officers by delega-
tion. These declarations have to be drawn up in such a way as to
enable the accounting officer to correctly appraise the Agency’s
actual expenditure, which has not often been the case. Further-
more, the files concerning commitments and payments are fre-
quently incomplete and operations carried out on the basis of
provisional commitments cannot be properly traced. The inter-
nal control system needs to be strengthened in order to remedy
its shortcomings.

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) OJ L 208, 5.8.2002, p. 1.
(2) OJ L 248, 16.9.2002, p. 1.
(3) These accounts were drawn up on 15 June 2005 and received by the

Court on 22 July 2005.

(4) Overall, the rate of payment for commitments for the year is 62 %; for

operating expenditure (Title III), this rate falls to 17 %.

(5) Overall, the rate of carry-over is 39 %; for operating expenditure

(Title III), this rate is 85 %.

(6) Articles 9 and 10 of the Agency’s financial regulation.

C 332/32

EN

Official Journal of the European Union

28.12.2005

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EN

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EN

Official Journal of the European Union

28.12.2005

European Maritime Safety Agency — Revenue and expenditure account for the financial years 2004 and 2003

Table 3

2004

2003 (1)

(1 000 euro)

12 800

5

Total budget revenue (a)

12 805

Revenue

Community subsidies

Other revenue

Expenditure

Staff — Title I of the budget

Payments

Appropriations carried over

Administration — Title II of the budget

Payments

Appropriations carried over

Operating activities — Title III of the budget

Payments

Appropriations carried over

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Exchange-rate differences

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Balance (c = a – b)

Variation in automatic carry-overs of appropriations and invoices to be received

Balance of the budget implementation for the financial year (d)

Variation in investments for the financial year

Variation in debts (Commission)

Depreciation for the financial year

Variation in advances to suppliers

Outturn of the economic adjustments for the financial year (e)

(1) The data for the financial year 2003 have been restated in order to comply with the principle of accruals-based accounting.
NB: Variations in totals are due to the effects of rounding.
Source: Agency data — This table summarises the data supplied by the Agency in its annual accounts.

2 630

2

2 632

647

66

238

315

13

155

1 434

1 198

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399

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407

3 594

143

635

684

437

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7 567

5 238

251

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2 089

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56

2 343

28.12.2005

EN

Official Journal of the European Union

C 332/35

European Maritime Safety Agency — Balance sheet at 31 December 2004 and 31 December 2003

Table 4

Assets

2004

2003

Liabilities

2004

2003 (1)

(1 000 euro)

Own capital

11

Outturn carried over

2 750

2 750

407

407

Subtotal

Fixed assets

Computer software

Equipment and machinery

Computer equipment

Depreciation

Current assets

Sundry accounts receivable

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Advances to staff

Advances to Community bodies

Advances to suppliers

Advances to Social Security (ONSS)

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0

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8

2

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30

27

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206

38

2

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1

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22

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138

Long-term debt

Budgetary balance to be repaid (2004)

5 488

5 488

1 198

1 198

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17

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1

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20

Budgetary balance to be repaid (2003)

Invoices to be received

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1 198

413

249

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1 860

137

29

167

9 754

9 754

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Total

10 098

1 744

1 744

1 772

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10 098

1 772

(1) The data for the financial year 2003 have been restated in order to comply with the principle of accruals-based accounting.
NB: Variations in totals are due to the effects of rounding.
Source: Agency data — This table summarises the data supplied by the Agency in its annual accounts.

C 332/36

EN

Official Journal of the European Union

28.12.2005

THE AGENCY’S REPLIES

The Agency managed part of its operating appropriations
7.
according to the rules applicable to differentiated appropriations.
It is in contact with the Commission with a view to drawing up
appropriate presentation models for its budget data.

Following the Court’s observation, the Agency cancelled
8.
the appropriations carried over which were not used. Due to a
lack of operational managerial staff, it was only possible to launch
tenders in the autumn, which explains the
the calls for

low rate of payment observed and, consequently, the high rate of
carry-overs.

9.
From the financial year 2005 the carry-overs to be taken
into account will be examined on the basis of invoices and not on
the basis of declarations made by the authorising officers. The
Agency is in the process of strengthening its internal control sys-
tem in order to ensure better traceability of its operations, in par-
ticular by standardising book-keeping procedures.