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Document 52013TA1213(07)
Report on the annual accounts of the Education, Audiovisual and Culture Executive Agency for the financial year 2012, together with the Agency’s reply
Report on the annual accounts of the Education, Audiovisual and Culture Executive Agency for the financial year 2012, together with the Agency’s reply
Report on the annual accounts of the Education, Audiovisual and Culture Executive Agency for the financial year 2012, together with the Agency’s reply
OJ C 365, 13.12.2013, p. 43–48
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
13.12.2013 |
EN |
Official Journal of the European Union |
C 365/43 |
REPORT
on the annual accounts of the Education, Audiovisual and Culture Executive Agency for the financial year 2012, together with the Agency’s reply
2013/C 365/07
INTRODUCTION
1. |
The Education, Audiovisual and Culture Executive Agency (hereinafter ‘the Agency’, aka ‘EACEA’), which is located in Brussels, was established by Commission Decision 2009/336/EC (1). The Agency’s task is to manage programmes decided by the Commission in the educational, audiovisual and cultural fields, including undertaking the detailed implementation of technical projects (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
3. |
Pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU), the Court has audited:
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The management’s responsibility
4. |
In accordance with Articles 33 and 43 of Commission Regulation (EC, Euratom) No 2343/2002 (5), the management is responsible for the preparation and fair presentation of the annual accounts of the Agency and the legality and regularity of the underlying transactions:
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The auditor’s responsibility
5. |
The Court’s responsibility is, on the basis of its audit, to provide the European Parliament and the Council (7) with a statement of assurance as to the reliability of the annual accounts and the legality and regularity of the underlying transactions. The Court conducts its audit in accordance with the IFAC International Standards on Auditing and Codes of Ethics and the INTOSAI International Standards of Supreme Audit Institutions. These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the annual accounts of the Agency are free from material misstatement and the transactions underlying them are legal and regular. |
6. |
The audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the accounts and the legality and regularity of the underlying transactions. The procedures selected depend on the auditor’s judgement, which is based on an assessment of the risks of material misstatement of the accounts and material non-compliance by the underlying transactions with the requirements in the legal framework of the European Union, whether due to fraud or error. In assessing these risks, the auditor considers any internal controls relevant to the preparation and fair presentation of the accounts, as well as the supervisory and control systems that are implemented to ensure the legality and regularity of underlying transactions, and designs audit procedures that are appropriate in the circumstances. The audit also entails evaluating the appropriateness of accounting policies, the reasonableness of accounting estimates and the overall presentation of the accounts. |
7. |
The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its statement of assurance. |
Opinion on the reliability of the accounts
8. |
In the Court’s opinion, the Agency’s annual accounts present fairly, in all material respects, its financial position as at 31 December 2012 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the Commission’s accounting officer. |
Opinion on the legality and regularity of the transactions underlying the accounts
9. |
In the Court’s opinion, the transactions underlying the annual accounts for the year ended 31 December 2012 are legal and regular in all material respects. |
10. |
The comment which follows does not call the Court’s opinions into question. |
COMMENT ON BUDGETARY MANAGEMENT
11. |
The level of committed appropriations was high at 99 % for both title I (staff expenditure) and title II (administrative expenditure). Although carry-overs of committed appropriations were relatively high for title II at 28 %, they mainly related to services received in 2012 for which invoices had not been issued at year-end (building costs and IT consultancy) and to the multiannual nature of activities (experts’ project reviews and project audits) |
This Report was adopted by Chamber IV, headed by Dr Louis GALEA, Member of the Court of Auditors, in Luxembourg at its meeting of 17 September 2013.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President
(1) OJ L 101, 21.4.2009, p. 26.
(2) The Annex 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) OJ L 357, 31.12.2002, p. 72.
(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 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (OJ L 248, 16.9.2002, p. 1).
ANNEX
Education, Audiovisual and Culture Executive Agency (Brussels)
Competences and activities
Areas of Union competence deriving from the Treaty (Articles 165(1), 166(1), 167(1) and 173(1) TFEU) |
Collection of information The European Union shall contribute to the development of quality education. The European Union shall implement a vocational training policy. The European Union shall contribute to the flowering of the cultures of the Member States. The European Union and the Member States shall ensure that the conditions necessary for the competitiveness of the Union’s industry exist. |
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Competences of the Agency (Council Regulation (EC) No 58/2003; Commission Decision 2009/336/EC, as amended by Decision 2012/797/EU; Commission Decision C(2009) 3355 as amended by Decision C(2012) 9475 final) |
Objectives In the framework of the education, culture and industry policies, numerous measures have been taken to promote education, vocational training, audiovisual, culture, youth and active citizenship in the European Union. The main objectives of these measures are to reinforce social cohesion and to contribute to competitiveness, to economic growth and to an ever closer union amongst the people of Europe. These measures include a variety of programmes. The Agency is responsible for managing certain strands of these programmes – e.g. Lifelong learning, Culture, Youth in Action, Europe for Citizens, MEDIA, Erasmus Mundus, MEDIA Mundus and Tempus. In this respect, it implements the aid of the Union, except for tasks which require discretionary powers in translating political choices. Tasks
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Governance |
Steering Committee Composition Comprises five members appointed by the European Commission. Duties It adopts the Agency’s annual work programme after approval by the European Commission. In addition, it adopts the administrative budget of the Agency and its annual activity report. Director Appointed by the European Commission. External audit European Court of Auditors. Internal audit Internal Audit Capability. 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 2012 (2011) |
Budget The 2012 administrative budget of the Agency remained at 50 (50) million euro (100 % financed by the general budget of the European Union). The Agency has managed 728 (621) million euro related to the programmes and projects delegated by the Commission to the Executive Agency. Staff as at 31 December 2012 Temporary staff: 103 (102) posts for temporary staff in the establishment plan Post occupied: 99 (102) Contract staff: 335 (336) contract staff posts Posts occupied: 329 (331) Total staff: 428 (433) posts occupied by staff undertaking the following tasks:
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Products and services in 2012 (2011) |
Communication
Selections
Monitoring visits
Simplification measures
Cooperation with parent DGs
Policy support
Audits 120 audits under the 2011 audit plan are being implemented. 114 new audits are scheduled under the 2012 audit plan. Contracts and projects: 5 027 contracts were signed, 4 738 projects were closed. Mandate
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Source: Information supplied by the Agency. |
(1) Electronic platform for the dissemination and exploitation of results of projects supported by programmes managed by the European Commission in the fields of education, training, culture, youth and citizenship.
Source: Information supplied by the Agency.
THE AGENCY’S REPLY
1. |
The Agency takes note of the Court's comment. As regards the multiannual nature of activities, this particularly relates to project audits which take on average about 18 months between commitment and final payment. By planning such audits earlier, the Agency aims at further reducing carry-overs. |