Report on the annual accounts of the European Monitoring Centre on Racism and Xenophobia for the financial year 2004 together with the Monitoring Centre's replies
Date: 2005-10-05
Institutions: European Court of Auditors
Subjects: European Court of Auditors, European Union Agency for Fundamental Rights, administration of the Institutions, financial control, interinstitutional relations (EU), operating result, report

28.12.2005

EN

Official Journal of the European Union

C 332/97

REPORT

on the annual accounts of the European Monitoring Centre on Racism
and Xenophobia for the financial year 2004 together
with the Monitoring Centre’s replies

(2005/C 332/14)

CONTENTS

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

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

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

1-2

3-6

7-10

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

The Monitoring Centre’s replies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

98

98

98

100

104

Paragraph

Page

C 332/98

EN

Official Journal of the European Union

28.12.2005

INTRODUCTION

The Court has obtained a reasonable basis for the opinion

6.
expressed below.

1.
The European Monitoring Centre on Racism and Xeno-
phobia (‘the Centre’) was established by Council Regulation (EC)
No 1035/97 of 2 June 1997 (1). The Centre’s primary tasks are to
provide the Union and the Member States with reliable informa-
tion on racism, xenophobia and anti-Semitism in the Union and
to cooperate with the Council of Europe in these areas. Table 1
summarises the Centre’s competencies and activities on the basis
of information it has supplied.

Reliability of the accounts

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

Legality and regularity of the underlying transactions

Except for the situations described in points 9 and10, the
transactions underlying the Centre’s annual accounts, taken as
a whole, are legal and regular.

For information purposes the annual accounts drawn up
2.
by the Centre for the financial year 2004 are summarised in Tables
2, 3 and 4.

OBSERVATIONS

THE COURT’S OPINION

The cancellations of the appropriations carried over from
7.
the previous financial year remained at the same level (20 %) as
last year. There is a need for the Centre to improve the way carry-
overs are established (4).

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 Centre’s accounts, as required by
Article 248 of the Treaty establishing the European Community.

4.
The Centre’s accounts for the financial year ended
31 December 2004 (3) were drawn up by its Director, pursuant
to Article 12 of Regulation (EC) No 1035/97, 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.

(1) OJ L 151, 10.6.1997, p. 6.
(2) OJ L 248, 16.9.2002, p. 1.
(3) These accounts were drawn up on 27 June 2005 and received by the

8.
Internal control standards have been developed. These
standards have not yet been formally adopted by the Centre’s
Management Board as required by its Financial Regulation (5). A
risk analysis should be carried out in order to assess their rel-
evance. The ex-ante verification checklists should be improved
and filled in all cases.

The Centre annually carries out a tendering procedure for
9.
selecting 25 national focal points under RAXEN (6). Contrary to
the Centre’s rules for the implementation of its financial regula-
tion (7), the relative weighting to be applied in order to determine
the most economically advantageous offers were included neither
in the procurement notice nor the tender documents. One out of
the 25 contracts (8) was not awarded to the offer identified as
being the most economically advantageous.

(4) Notwithstanding the above the level of carry-over of appropriations
under Title III, ‘Operating activities’ significantly decreased (from 36 %
in 2003 to 19 % in 2004). This is the result of a more detailed assess-
ment at year end to identify which obligations will give rise to pay-
ments in the following financial year.

(5) See Article 38(4) of the Centre’s financial regulation.
(6) See Table 1.
(7) Article 116(3) of the Centre’s Regulation laying down detailed rules

for the implementation of its Financial Regulation.

Court on 19 September 2005.

(8) Amounting to 70 000 euro in total.

28.12.2005

EN

Official Journal of the European Union

C 332/99

In the case of one contract for the provision of adminis-
10.
trative services (1) the documents relating to the tendering proce-
dure used could not be traced. In another similar case, the ser-

vices were directly awarded although, there was no reason justi-
fying such procedure (2). In a last case (3), the contract was not
awarded to the lowest bidder.

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) Maintenance of photocopiers

amounting

to approximately

25 000 euro.

(2) Security of the building amounting to approximately 92 000 euro.
(3) Printing of Annual Report amounting to approximately 35 000 euro.

C 332/100

EN

Official Journal of the European Union

28.12.2005

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EN

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C 332/101

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C 332/102

EN

Official Journal of the European Union

28.12.2005

European Monitoring Centre on Racism and Xenophobia — Revenue and expenditure account for the financial years 2004 and 2003

Table 3

2004

2003

(1 000 euro)

Revenue

Community subsidies

Other revenue

Financial revenue

Phare subsidy

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

Assigned revenue (Phare and other)

Payments

Appropriations carried over

5 675

455

21

82

Total revenue (a)

6 233

2 645

85

447

37

2 352

745

7

0

Total expenditure (b)

6 318

Outturn for the financial year (a – b)

Balance carried over from the previous financial year

Appropriations carried over, cancelled

Appropriations for re-use from the previous financial year, not used

Amounts due written off

Exchange-rate differences

NB: Totals may include differences due to rounding.
Source: Data supplied by the Centre — This table summarises the data supplied by the Centre in its annual accounts.

Balance for the financial year

– 85

98

241

0

– 23

0

231

7 318

374

21

676

8 389

2 618

64

412

51

1 678

1 162

376

694

7 055

1 334

– 1 579

301

37

0

5

98

28.12.2005

EN

Official Journal of the European Union

C 332/103

European Monitoring Centre on Racism and Xenophobia — Balance sheet at 31 December 2004 and 31 December 2003

Table 4

Assets

2004

2003

Liabilities

2004

2003

(1 000 euro)

Fixed assets

Computer software

Computer equipment

Furniture and other equipment

Depreciation

Current assets

Community subsidies

Recoverable VAT

Phare subsidy

Sundry accounts receivable

Cash accounts

Bank accounts

82

206

252

– 417

123

0

159

0

138

297

Subtotal

Subtotal

Own capital

Own capital

Balance for the financial year

72

148

250

– 362

Current liabilities

123

231

354

108

98

206

Subtotal

108

Automatic carry-overs of appropriations

866

1 277

Automatic carry-overs of assigned revenue and
Phare

Taxes and other related expenditure

EC Commission

Sundry accounts payable

41

113

214

111

694

454

0

275

Subtotal

1 345

2 700

23

456

169

77

725

1 279

Subtotal

1 279

Total

1 699

2 073

2 073

2 906

Total

1 699

2 906

NB: Totals may include differences due to rounding.
Source: Data supplied by the Centre — This table summarises the date supplied by the Centre in its annual accounts.

C 332/104

EN

Official Journal of the European Union

28.12.2005

THE MONITORING CENTRE’S REPLIES

The EUMC has taken measures to reduce the level of carry-
7.
overs at the year end. The EUMC continues to improve controls
so as to ensure that the amounts carried over reflect more accu-
rately the value of outstanding obligations.

reviewed the existing checklists. More relevant checklists inte-
grated into SI2 will be put in place before the end of 2005.

9.
EUMC is reviewing its procedures and new ones will be
issued before the end of 2005 to avoid the repetition of the situ-
ations described by the Court.

8.
The Internal Audit Capability has presented internal con-
trol standards to the Executive Board in February 2005, in view
of their formal adoption in October 2005 after examination. A
risk analysis is being carried out. The Internal Audit Capability has

10.
The directly awarded contract concerned security services
which were considered to be sensitive and therefore not fit for a
general invitation to tender. In 2005, the EUMC has launched a
call for tender in order to test this specific market.