EN 11 12 2019 Official Journal of the European Union C 417/29 Actions to be taken 9 In order to increase the transparency of budgetary reporting, agencies implementing assigned revenue are encouraged to include in their financial statements a standardised overview disclosing the assigned revenue and related expenditure per Commission delegation agreement 2 41 Furthermore, the planning procedures implemented by all agencies and resulting in annual and multi-annual work programmes (or single programming documents) are based on activities For each of these activities, specific work programmes have to contain information on the resources planned (human and financial) However, we noted that the published budgets of all agencies are presented by type of expenditure (staff expenditure, administrative expenditure and operational expenditure, see Box 1.5 in Chapter 1), but not by activity As a consequence, resources spent for the different activities are not visible There are risks to the correct calculation of registration and service fees 2 42 A number of agencies (CdT, CPVO, EASA, EBA, ECHA, EIOPA, EMA, ESMA, EUIPO, SRB) collect revenue from service or registration fees charged to economic operators (see Chapter 1, boxes 1.3 and 1.4) We noted risks concerning the correct calculation of such fees 2 43 ECHA receives a fee from every company requesting the registration of chemicals (21) which depends on the size of the companies (micro, small, medium, large) and the volume of chemicals (different thresholds) registered Based on ECHAŐs own verifications carried out since 2011 and completed so far, some 52 % of the companies checked, which claimed to be of a micro, small or medium size (11 % of all companies) had categorised their size incorrectly resulting in lower fees (22) While the Agency has made considerable progress in recovering undue fee reductions and collecting overdue administrative charges, the verification work is still causing a significant workload in terms of identifying and correcting these cases Furthermore, the quantities of chemicals to be registered form an important element for the calculation of the registration fees However, ECHA has no verification rights as to the accuracy of these quantities, which are with the Member States 2 44 The fees charged by ESMA to credit rating agencies are based on their revenue as legal entities, but not as a group or group of related entities A gap in the related fees regulation creates a quasi-legitimate opportunity to reduce or avoid fees by transferring revenues from credit rating agencies under the EU jurisdiction to their related entities outside the EU The Authority correctly applied the regulation, identified the risk and addressed it to the Commission 2 45 Credit institutionsŐ contributions to the Single Resolution Fund managed by the SRB are calculated on the basis of information provided by the credit institutions to the Board through the national resolution authorities Given that the Single Resolution Mechanism Regulation does not provide for a comprehensive and consistent control framework to ensure the reliability of the information, no checks are carried out at the level of the credit institutions However, the SRB performs consistency and analytical checks of the information Furthermore, the methodology for calculating contributions laid down in the legal framework is very complex, resulting in a risk to accuracy For confidentiality reasons, the Board cannot release the credit institutionsŐ data used for the calculation of Fund contributions, which reduces transparency (21) No fee is levied for registrations of a substance in a quantity of between 1 and 10 tonnes under certain conditions (22) In 4 % of cases checked, the wrong size meant that the company had self-declared too large of a size and was entitled to a refund Actions to be taken 10 A publication of agency budgets by activity would allow linking resources to the activities they are used for Actions to be taken 11 The agencies concerned are invited to consult the Commission concerning any need to adjust the legal framework in order to ensure fee calculations on the basis of accurate information reflecting economic reality 
Opatrenia, ktoré je potrebné prijať 8 Agentúry by sa mali dohodnúť na tom, ktoré pracovné miesta budú považovať za citlivé, a zaviesť alebo zjednotiť svoje politiky pre citlivé pracovné miesta, aby sa zmiernilo riziko zneužitia právomocí vo vlastný prospech. SK 11 12 2019 Úradný vestník Európskej únie C 417/29 Opatrenia, ktoré je potrebné prijať 9 S cieľom zvýšiť transparentnosť rozpočtového vykazovania by mali agentúry plniace pripísané príjmy zahrnúť do svojich finančných výkazov štandardizovaný prehľad, v ktorom zverejnia pripísané príjmy a súvisiace výdavky podľa jednotlivých dohôd o delegovaní s Komisiou 2.41.