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

28.12.2005

EN

Official Journal of the European Union

C 332/45

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

REPORT

(2005/C 332/07)

CONTENTS

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

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

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

1-2

3-6

7-12

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

The Authority’s replies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

46

46

46

48

52

Paragraph

Page

C 332/46

EN

Official Journal of the European Union

28.12.2005

INTRODUCTION

Reliability of the accounts

The European Food Safety Authority (hereinafter called the
1.
Authority) was established by Regulation (EC) No 178/2002 of
the European Parliament and of the Council of 28 January
2002 (1). Its main tasks are to supply the scientific information
needed for Community legislation to be drawn up, to collect and
analyse data that allow risks to be identified and monitored and
to provide independent information on these risks. The Authori-
ty’s competences and activities are summarised in Table 1 on the
basis of information supplied by it.

The Authority’s accounts for the financial year ended
31 December 2004 are, in all material respects, reliable.

Legality and regularity of the underlying transactions

Except for the situation described in paragraphs 9 to 11, the
transactions underlying the Authority’s annual accounts,
taken as a whole, are legal and regular.

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

OBSERVATIONS

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

4.
The Authority’s accounts for the financial year ended
31 December 2004 (3) were drawn up by its Executive Director,
pursuant to Article 44 of Regulation (EC) No 178/2002, and sent
to the Court, which is required to give its opinion on their reli-
ability 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.

7.
Valuation of the part of the carry-overs of appropriations
that is to be treated as expenditure when calculating the economic
outturn for the financial year is based on the declarations of the
authorising officers by delegation. These declarations must be
drawn up in such a way as to enable the accounting officer to
assess the Authority’s actual expenses, which has not often been
the case.

There are significant weaknesses in the management of
8.
fixed assets, in particular as regards the identification of the items
to be entered in the inventory (4). Moreover, the methods used
to compile the physical inventory are unsatisfactory.

9.
As regards the recruitment of staff, decisions relating to
the rejection of applicants are not substantiated and the final
reports on the selection procedures are often incomplete or even,
in the case of auxiliary staff, non-existent. The computer applica-
tion used during the first stages of the selection procedure for
candidates does not guarantee the integrity of the data recorded.
The grading of the staff recruited is often not substantiated or cer-
tified by supporting documents.

10.
Auxiliary staff were recruited without a selection proce-
dure. Furthermore, persons who had delivered attestations in
favour of certain candidates also acted as members of the selec-
tion board for these candidates. Attestations had been delivered
in favour of two people stating that they were going to be
recruited as temporary staff, although the Appointing Authority
had reached no decision in this connection. In one case, a suc-
cessful candidate who was not appointed was recruited directly to
a different post.

(1) OJ L 31, 1.2.2002, p. 1.
(2) OJ L 248, 16.9.2002, p. 1.
(3) These accounts were drawn up on 1 August 2005 and received by the

Court on 17 August 2005.

(4) Article 103 of Commission Regulation (EC, Euratom) No 2342/2002
of 23 December 2002 laying down detailed rules for the implemen-
tation of the Financial Regulation applicable to the general budget
(OJ L 357, 31.12.2002, p. 1).

28.12.2005

EN

Official Journal of the European Union

C 332/47

One contract was concluded on the basis of two bids,
11.
even though the financial regulation stipulates that there should
be at least three tenderers for contracts to the value in question (1).
In another case, the Chairman of an Evaluation Committee was a
former employee of the company which won the contract. The
members of this Committee included a direct subordinate of its
In one last case, a contract was concluded by
Chairman.

direct negotiation without any of the conditions laid down by the
provisions being observed (2).

12.
The Authority must make every effort to improve the
transparency of its decisions on staff recruitment and the award
of contracts in order to guarantee observance of the rules in force
and to avoid all suspicion of bias.

This Report was adopted by the Court of Auditors in Luxembourg at its meetings of 5 October
anal 7 December 2005.

For the Court of Auditors
Hubert WEBER
President

(1) Amount: 8 400 euro. Article 129(2) of Commission Regulation (EC,
Euratom) No 2342/2002 of 23 December 2002 laying down detailed
rules for the implementation of the Financial Regulation applicable to
the general budget (OJ L 357, 31.12.2002).

(2) Article 126 of Commission Regulation (EC, Euratom) No 2342/2002
of 23 December 2002 laying down detailed rules for the implemen-
tation of the Financial Regulation applicable to the general budget
(OJ L 357, 31.12.2002).

C 332/48

EN

Official Journal of the European Union

28.12.2005

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C 332/50

EN

Official Journal of the European Union

28.12.2005

European Food Safety Authority — Revenue and expenditure account for the financial years 2004 and 2003

Table 3

Operating revenue

Administrative expenditure

Staff expenditure

Buildings and related expenditure

Other expenditure

Depreciation and reduction in value of consolidated entities

Operating expenditure

Total operating revenue

2004

20 591

20 591

– 7 564

– 4 192

– 1 263

– 333

– 6 431

Revenue from financial operations

Expenditure from financial operations

Extraordinary revenue

Extraordinary expenditure

Total operating expenditure

– 19 783

Operating profit/loss

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Extraordinary profit/loss

Economic outturn for the financial year

808

0

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775

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

(1 000 euro)

2003 (1)

10 171

10 171

– 3 213

– 781

– 536

– 204

– 2 159

– 6 894

3 277

1

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3 275

402

402

3 677

28.12.2005

EN

Official Journal of the European Union

C 332/51

European Food Safety Authority — Balance sheet at 31 December 2004 and at 31 December 2003

Table 4

Assets

2004

2003

Liabilities

2004

2003 (1)

(1 000 euro)

A. Fixed assets

Intangible assets

Computer programmes

Tangible assets

Computer equipment

Furniture and mobile equipment

Depreciation

B. Current assets

Stocks

Receivables of a maximum of one year

Advance financing

Staff

Current receivables

Other receivables

Consolidated Entities (CE) (2)

A. Own capital

Balance carried over

423

362

Economic outturn for the financial year

1 035

151

– 537

701

106

C. Liabilities

Liabilities of a maximum of one year

– 204

Salary liabilities

Fiscal and social liabilities

3 677

775

Total

4 452

13

77

3 677

3 677

8

Total

1 071

965

Consolidated Entities (CE) (2)

2 069

146

Expenditure to be allocated and revenue to be
carried over

2 686

1 535

323

50

1

36

4 568

1

40

Expenditure to be carried over and revenue
accrued

47

2

Available assets

Bank accounts

Imprest accounts

3 202

4 342

Total

8 226

Total assets

9 297

15

4 400

5 365

Total

4 845

Total liabilities

9 297

1 688

5 365

(1) The data for the financial year 2003 have been restated to make them comply with the principle of accruals-based accounting.
(2) Community institutions and bodies.
NB: Variations in totals are due to the effects of rounding.
Source: The Authority’s data — This table summarises the data provided by the Authority in its own annual accounts.

C 332/52

EN

Official Journal of the European Union

28.12.2005

THE AUTHORITY’S REPLIES

The Authority will ensure that the system implemented,
7.
intended to inform the accountanting officer of expenditure for
the financial year, is more accurate and reliable.

8.
The Authority will carry out a full check of its inventory
in November 2005, once the move to Parma is complete. The
method used involves entering goods in the inventory as soon as
they are received or, at the latest, at the time of payment of the
goods.

9.
Selection procedures have been strengthened in order
to improve their transparency, as well as that of the recruitment
decisions. The shortcomings observed by the Court were due to
the speed with which the Authority had to be set up. The com-
puter application referred to by the Court is now only used as a
database.

Authority is examining measures to minimise the risk of bias in
selection boards. An attestation of recruitment as temporary staff
was issued for two successful candidates for posts to be filled once
the budget allowed it, namely six months later.

In order to adhere more closely to the rules governing
11.
the award of contracts, the Authority has taken various measures
and has set up an internal network aimed at improving under-
standing of the rules in force and at training the relevant staff. As
regards the cases described by the Court, the composition of
Evaluation Committees is determined by EFSA in accordance with
the general principles in use and depending on the number of
people able to carry out a technical evaluation, which is limited
in a small institution such as ours. The conclusion of a contract
by direct negotiation was due to a complication in planning. Since
then, the service has been the subject of a procurement procedure.

10.
Since September 2004 a simplified selection procedure
has been organised for the recruitment of auxiliary staff. Mem-
bers of the selection board are obliged to state if a candidate is
known to them at the time of the interviews for selection. The

12.
The Authority has always sought to comply with the
rules in force and will contine its efforts in terms of equal treat-
ment and transparency in both its recruitment and public pro-
curement policy.