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Document 52014TA1210(28)
Report on the annual accounts of the European Research Council Executive Agency for the financial year 2013, together with the Agency’s reply
Report on the annual accounts of the European Research Council Executive Agency for the financial year 2013, together with the Agency’s reply
Report on the annual accounts of the European Research Council Executive Agency for the financial year 2013, together with the Agency’s reply
OJ C 442, 10.12.2014, p. 240–246
(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 442/240 |
REPORT
on the annual accounts of the European Research Council Executive Agency for the financial year 2013, together with the Agency’s reply
(2014/C 442/28)
INTRODUCTION
1. |
The European Research Council Executive Agency (hereinafter ‘the Agency’, aka ‘ERCEA’), which is located in Brussels, was created by Commission Decision 2008/37/EC (1). The Agency was established for a period beginning on 1 January 2008 and ending on 31 December 2017 with the aim of managing the ‘Ideas’ specific programme under the 7th Framework Programme for Research (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
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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
(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) Articles 62 and 68 in conjunction with Articles 53 and 58 of Regulation (EU, Euratom) No 966/2012 (OJ L 298, 26.10.2012, p. 1).
(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 162 of Regulation (EU, Euratom) No 966/2012.
ANNEX
European Research Council Executive Agency (Brussels)
Competences and activities
Areas of Union competence deriving from the Treaty (Article 182 of the Treaty on the Functioning of the European Union) |
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Competences of the Agency (Commission Decision 2008/37/EC) |
Objectives The Agency was set up in December 2007 by Commission Decision 2008/37/EC, for the management of the specific Community Programme “Ideas” in the field of frontier research in the application of Council Regulation (EC) No 58/2003. “Ideas” is implemented by the European Research Council (ERC), comprising an independent Scientific Council which establishes the ERC’s scientific strategy and monitors its implementation by the Agency that handles the operational management. The Agency became autonomous from the Directorate-General for Research and Innovation on 15 July 2009. Tasks The tasks of the Agency are described in the Delegation Act (See Commission Decision C(2008) 5694), namely in Articles 5-7 thereof. Among these tasks, the Agency has been entrusted with tasks covering:
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Governance (Commission Decisions C(2008) 5132 and C(2011) 4877) (Commission Decisions 2007/134/EC and 2011/12/EU) (Council Decision 2006/972/EC) (Council Regulation (EC) No 58/2003) |
Steering Committee The Steering Committee is the body that supervises the operations of the Agency and is appointed by the Commission (See Commission Decision C(2008) 5132). It adopts the Agency’s annual work programme (after approval by the Commission), administrative budget and annual reports. It is composed of five members and one observer. Scientific Council of the ERC The Scientific Council of the ERC is entrusted by virtue of Commission Decision 2007/134/EC with establishing a scientific strategy for the Ideas Specific Programme, deciding on the type of research to be funded in accordance with Article 5(3) of Council Decision 2006/972/EC and acting as a guarantor of the quality of the activity from a scientific perspective. Its tasks cover, in particular, the establishment of the annual work programme for the Ideas Specific Programme, and of the peer review process, as well as the monitoring and quality control of the implementation of the Specific Programme “Ideas”, without prejudice to the responsibility of the Commission. It is composed of twenty-two members appointed by the Commission. Director of the Agency Appointed by the European Commission for four years. External audit European Court of Auditors. Discharge authority European Parliament, following a recommendation from the Council. |
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Resources made available to the Agency in 2013 (2012) |
Budget 40,1(37,8) million euro Staff at 31 December 2013 The 2013 operating budget provides for an establishment plan of 100 (100) Temporary Staff (TS) and a budget for 289 (289) Contract Staff (CS) and Seconded National Experts (SNE), i.e. a total of 389 (389) staff. Of these posts, 379 (380) were occupied at year-end 2013:
Allocated to:
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Products and services in 2013 (2012) |
In 2013, four of the five working groups organised four main events in Brussels:
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Source: Annex supplied by the Agency. |
THE AGENCY’S REPLY
The Agency has taken note of the Court’s report.