Resolution of the European Parliament of 24 April 2007 with observations forming an integral part of the Decision on the discharge for the implementation of the budget of the European Maritime Safety Agency for the financial year 2005
Date: 2008-04-24
Institutions: European Parliament
Subjects: European Maritime Safety Agency, budgetary discharge, financial year, implementation of the budget

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Official Journal of the European Union

15.7.2008

RESOLUTION OF THE EUROPEAN PARLIAMENT

of 24 April 2007

with observations forming an integral part of the Decision on the discharge for the implementation
of the budget of the European Maritime Safety Agency for the financial year 2005

THE EUROPEAN PARLIAMENT,

— having regard to the final annual accounts of the European Maritime Safety Agency for the financial year

2005 (1),

— having regard to the Court of Auditors' report on the final annual accounts of the European Maritime

Safety Agency for the financial year 2005, together with the Agency's replies (2),

— having regard to the Council's Recommendation of 27 February 2007 (5711/2007 — C6-0080/2007),

— having regard to the EC Treaty, and in particular Article 276 thereof,

— having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial
the European Communities (3), and in particular

Regulation applicable to the general budget of
Article 185 thereof,

— having regard to Regulation (EC) No 1406/2002 of the European Parliament and of the Council of
27 June 2002 establishing a European Maritime Safety Agency (4), and in particular Article 19 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 (5), and in particular Article 94 thereof,

— having regard to Rule 71 of and Annex V to its Rules of Procedure,

— having regard to the Report of the Committee on Budgetary Control and the opinion of the Committee

on Transport and Tourism (A6-0114/2007),

A. whereas the Court of Auditors stated that it obtained reasonable assurance that the annual accounts for
the financial year ended 31 December 2005 were reliable and that the underlying transactions, taken as a
whole, were legal and regular,

B.

whereas on 27 April 2006 Parliament gave discharge to the director in respect of the implementation of
the Agency's budget for 2004 financial year (6) and in the Resolution accompanying the discharge
Decision Parliament, inter alia,

— noted the Court of Auditors' finding of a number of failures in the internal control system,

(1) OJ C 266, 31.10.2006, p. 13.
(2) OJ C 312, 19.12.2006, p. 30.
(3) OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006,

p. 1).

(4) OJ L 208, 5.8.2002, p. 1. Regulation as last amended by Regulation (EC) No 1891/2006 (OJ L 394, 30.12.2006, p. 1).
(5) OJ L 357, 31.12.2002, p. 72.
(6) OJ L 340, 6.12.2006, p. 123.

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— regretted the little use made of appropriations for maritime anti-pollution measures; only
EUR 200 000 of the EUR 700 000 available in both commitment and payment appropriations was
used, representing a rate of 28 %;

1.

2.

3.

4.

5.

General points concerning the majority of EU Agencies requiring individual discharge

Considers that the ever-growing number of Community Agencies and the activities of certain of them do
not seem to form part of an overall policy framework, and that the remits of some Agencies do not
always reflect the real needs of the Union or the expectations of its citizens, and notes that in general
terms the Agencies do not always have a good image or a good press;

Invites the Commission therefore to define an overall policy framework for the setting up of new
Community Agencies and to present a cost-benefit study before the setting up of any new Agency, while
being careful to avoid any overlap of activities between Agencies or with the remits of other European
organisations;

Calls on the Court of Auditors to give its opinion on the cost-benefit study before Parliament takes its
decision;

Invites the Commission to present every five years a study on the added value of every existing Agency;
invites all relevant institutions in the case of a negative evaluation of the added value of an Agency to take
the necessary steps by reformulating the mandate of that Agency or by closing it;

Considers it regrettable, given the growing number of regulatory Agencies, that the negotiations on the
draft interinstitutional agreement on the operating framework for the European regulatory Agencies have
not yet been concluded, and calls on the relevant departments of the Commission, in consultation with
the Court of Auditors, to do their utmost to ensure that the agreement is brought to a rapid conclusion;

6. Notes that the Commission's budgetary responsibility calls for closer linking of the Agencies to the
Commission; calls on the Commission and the Council to take all necessary steps to give the
Commission a blocking minority in the supervisory bodies of the regulatory Agencies by 31 December
2007 and to provide for such a minority from the outset when new Agencies are set up;

7.

8.

9.

Invites the Court of Auditors to create an additional chapter in its Annual Report, devoted to all Agencies
to be discharged under the Commission's accounts in order to have a much clearer picture of the use of
EU funds by Agencies;

Recalls the principle according to which all Community Agencies, whether subsidised or not, are subject
to discharge by the Parliament, even where a discharge authority exists by virtue of their constitutive
texts;

Calls on the Court of Auditors to perform performance audits for all Agencies and to report back to the
relevant committees of Parliament, including the Committee on Budgetary Control;

10. Notes that

the number of Agencies is constantly increasing and that,

in accordance with the
Commission's political responsibility for the operation of the Agencies, which goes far beyond mere
logistical support, there is an even higher need for the Directorates-General of the Commission charged
with the setting up and monitoring of Agencies to develop a common approach to the Agencies;
considers that a structure similar to the one created by the Agencies for coordination among the DGs
concerned would be a pragmatic way forward towards a common approach by the Commission on all
matters relating to the Agencies;

11.

Invites the Commission to improve administrative and technical support to the Agencies, taking into
account the growing complexity of the Community's administrative rules and technical problems;

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12. Notes the lack of a disciplinary body in any of the Community Agencies, and calls on the Commission to

take the necessary steps to ensure that such a mechanism is rapidly put in place;

13. Welcomes the considerable improvements in the coordination among the Agencies, which allows them
to tackle recurring problems and makes cooperation with the Commission and Parliament more
efficient;

14. Takes the view that the establishment by a number of Agencies of a shared support service aimed at
making their computerised financial management systems consistent with those of the Commission is a
measure that should be taken further and extended;

15. Calls upon the Agencies to improve their cooperation and benchmarking with actors in the field; urges
the Commission to adopt any measures it considers necessary to help the Agencies enhance their image
and raise the profile of their activities;

16. Calls upon the Commission to come up with a proposal to harmonise the format of the annual reporting
by the Agencies and to develop performance indicators which would allow a comparison of their
efficiency;

17.

Invites the Agencies to present at the beginning of every year performance indicators against which they
could be measured;

18.

Invites all Agencies to increasingly use SMART objectives which should lead to more realistic planning
and implementation of goals;

19. Agrees with the Court of Auditors that the Commission also bears responsibility for the (financial)
management of the Agencies; therefore, urges the Commission to monitor and where necessary direct
and help the management of the different Agencies, especially in relation to the proper application of
tender procedures, transparency of recruitment procedures, sound financial management (underspending
and overbudgeting) and most importantly the proper application of the rules concerning the internal
control framework;

20. Considers that the Agencies' work programmes should express their contributions in operational and
measurable terms and that due consideration should be given to the Commission's Internal Control
Standards;

Specific points

21. Notes that the implementation of the budget for the financial year 2005 was affected by delays in staff
this situation had repercussions on the utilisation of appropriations for

recruitment and that
administrative expenditure;

22. Notes that activity-based management was not brought in, even though the Agency's financial regulation
made provision for its introduction on the model that was applied to the general budget with a view to
better monitoring performance;

23.

Is concerned that the Agency's computerised accounting system for the general accounts allows direct
changes to be made to accounting records without corrective journal entries;

24.

Insists that the register of liabilities to be entered in the balance sheet should be checked more carefully as
liabilities are actually overestimated by at least EUR 92 000 (i.e. almost 10 % of current liabilities),
corresponding to goods and services not yet received as at 31 December 2005;

25. Notes that the documentation of transactions, a prerequisite for a valid system of internal control,
showed some weaknesses and that files which relate to commitments and payments were often
incomplete or confused;

26.

Is concerned that it is difficult to ascertain the total number of contracts concluded during the financial
year and the number of contracts in progress; insists that the system of control must be tightened up,
beginning with the adoption of minimum standards for administrative and control procedures, including
the nature and organisation of data;

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27. Notes that contract clauses which provide for pre-financing are not standardised with regard to the

provision of bank guarantees; invites the Agency to solve this problem immediately;

28. Notes furthermore various shortcomings in public procurement management and insists that the Agency

has to comply with the regulatory requirements;

29. Deplores the fact

that delays in staff recruitment have had repercussions on the utilisation of
appropriations for operating activities (Title III); welcomes the Agency's decision to establish a
recruitment plan and insists that similar delays be avoided in the future in order for the Agency to be
fully operational.