This document is an excerpt from the EUR-Lex website
Document 52014TA1210(17)
Report on the annual accounts of the European Fisheries Control Agency for the financial year 2013, together with the Agency’s replies
Report on the annual accounts of the European Fisheries Control Agency for the financial year 2013, together with the Agency’s replies
Report on the annual accounts of the European Fisheries Control Agency for the financial year 2013, together with the Agency’s replies
OJ C 442, 10.12.2014, p. 152–159
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
10.12.2014 |
EN |
Official Journal of the European Union |
C 442/152 |
REPORT
on the annual accounts of the European Fisheries Control Agency for the financial year 2013, together with the Agency’s replies
(2014/C 442/17)
INTRODUCTION
1. |
The European Fisheries Control Agency (hereinafter ‘the Agency’, aka ‘EFCA’), which is located in Vigo, was established by Council Regulation (EC) No 768/2005 (1). The Agency’s main task is to organise the operational coordination of fisheries control and inspection activities by the Member States in order to ensure an effective and uniform application of the rules of the common fisheries policy (2). |
INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE
2. |
The audit approach taken by the Court comprises analytical audit procedures, direct testing of transactions and an assessment of key controls of the Agency’s supervisory and control systems. This is supplemented by evidence provided by the work of other auditors (where relevant) and an analysis of management representations. |
STATEMENT OF ASSURANCE
The management’s responsibility
The auditor’s responsibility
Opinion on the reliability of the accounts
Opinion on the legality and regularity of the transactions underlying the accounts
|
10. |
The comments which follow do not call the Court’s opinions into question. |
COMMENTS ON BUDGETARY MANAGEMENT
11. |
In 2013 the overall level of committed appropriations was 99 %, indicating that commitments were made in a timely manner. The level of committed appropriations carried over to 2014 however was high at 4 98 592 euro (38 %) for title II (administrative expenditure) and 7 34 301 euro (43 %) for title III (operating expenditure). |
12. |
For Title III, an important reason for the high level of planned carry-overs was the considerable workload faced by the agency as a result of the large number of IT projects that were either launched or ongoing during 2013. |
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS
13. |
An overview of the corrective actions taken in response to the Court’s comments from previous years is provided in Annex I. |
This Report was adopted by Chamber IV, headed by Mr Milan Martin CVIKL, Member of the Court of Auditors, in Luxembourg at its meeting of 1 July 2014.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President
(1) OJ L 128, 21.5.2005, p. 1.
(2) Annex II summarises the Agency’s competences and activities. It is presented for information purposes.
(3) These include the balance sheet and the economic outturn account, the cash flow table, the statement of changes in net assets and a summary of the significant accounting policies and other explanatory notes.
(4) These comprise the budgetary outturn account and the annex to the budgetary outturn account.
(5) Articles 39 and 50 of Commission Delegated Regulation (EU) No 1271/2013 (OJ L 328, 7.12.2013, p. 42).
(6) The accounting rules adopted by the Commission’s accounting officer are derived from the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, where relevant, the International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board.
(7) Article 107 of Regulation (EU) No 1271/2013.
ANNEX I
Follow-up of previous years’ comments
Year |
Court's comment |
Status of corrective action (Completed/Ongoing/Outstanding/N/A) |
2011 |
The Court identified a need to further improve staff selection procedures. Vacancy notices did not provide information on complaint and appeal procedures. Meetings of the Selection Board were insufficiently documented and in one recruitment case the Appointing Authority did not follow the order of the Selection Board’s list without providing a reason. |
Completed |
2012 |
The level of committed appropriations for the different titles varied between 94 % and 99 % of total appropriations, indicating that legal commitments were signed in a timely manner. However, the level of committed appropriations carried over to 2013 was high for title II (administrative expenditure) at 35 % and title III (operating expenditure) at 46 %. For title II, this was caused, to a large extent, by events beyond the Agency’s control, such as the late invoicing of the 2012 office rental costs by the Spanish authorities. Also, in order to meet the increased operational needs that it was faced with in the last quarter of 2012, the Agency ordered a high volume of goods and services for which delivery was still pending by the year end. For title III, an important reason for the high level of carry-overs was the considerable workload faced by the agency as a result of the large number of IT projects that were either launched or ongoing during 2012. This workload had an impact on the timeliness of procurement procedures in the case of two IT projects launched in 2012. Furthermore, expenses related to training and missions undertaken by staff and experts in the last quarter of 2012 were only due for reimbursement at the beginning of 2013. |
N/A |
2012 |
In response to the Court’s 2011 report, the Agency took corrective action in June 2012 to improve the transparency of recruitment procedures. In 2012, the only weaknesses identified related to three audited recruitment procedures that were initiated prior to the Court’s 2011 report: the vacancy notices did not provide information to the candidates on complaint and appeal procedures; candidates were given a global score instead of one score for each of the selection criteria; there was no evidence that the questions for interviews and written tests had been set before the date of the examinations. |
Completed |
ANNEX II
European Fisheries Control Agency (Vigo)
Competences and activities
Areas of Union competence deriving from the Treaty (Article 43 TFEU) |
The European Parliament and the Council, acting in accordance with the ordinary legislative procedure and after consulting the Economic and Social Committee, shall establish the common organisation of agricultural markets provided for in Article 40(1) and the other provisions necessary for the pursuit of the objectives of the common fisheries policy. |
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Competences of the Agency (Council Regulation (EC) No 768/2005, amended by Regulation (EC) No 1224/2009) |
Objectives
Tasks/Mission
|
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Governance |
Administrative Board Composition Comprises one representative from each Member State and six representatives of the Commission. Duties, inter alia, to adopt the budget and the establishment plan, the multiannual and annual work programmes, the annual report and multiannual staff policy plan. To give an opinion on the final accounts. Executive Director Appointed by the Administrative Board from a list of at least two candidates proposed by the Commission. External audit European Court of Auditors. Internal control European Commission’s Internal Audit Service (IAS). Discharge authority European Parliament acting on a recommendation from the Council. |
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Resources made available to the Agency in 2013 (2012) |
Final Budget Total Budget 2013: 9,22(9,22) million euro
Staff as at 31 December 2013 54 (54) posts for temporary staff in the establishment plan, of which occupied: 52 (1) (50) + five (five) posts for contract staff, of which occupied: five (five) + four (four) posts for Seconded National Experts (SNEs), of which occupied: three (four) SNE Total number of posts including SNEs: 63 (63), of which occupied 60 (59) |
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Products and services 2013 (2012) |
Operational Coordination
Capacity Building
(see Annual Work Program 2013 of the Agency for details) |
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(1) Job offers made for staff recruitment (three offers) are included in this figure in line with the statistical information provided in the multiannual staff policy plan 2015-2017 (Status 31.1.2014).
Source: Annex supplied by the Agency.
THE AGENCY’S REPLIES
11. |
The Agency agrees with the facts presented by the Court concerning the high level of planned carry overs. A certain part of this was due to the situation concerning the amount and timing of possible payments for retroactive salary adjustments of 2011 and 2012, which was finally clarified in November 2013. |
12. |
As indicated by the Court, the nature and cycle of the projects implementation implied the need for planned carry-over. |