This document is an excerpt from the EUR-Lex website
Document 52015TA1209(18)
Report on the annual accounts of the European Food Safety Authority for the financial year 2014, together with the Authority’s reply
Report on the annual accounts of the European Food Safety Authority for the financial year 2014, together with the Authority’s reply
Report on the annual accounts of the European Food Safety Authority for the financial year 2014, together with the Authority’s reply
OJ C 409, 9.12.2015, p. 160–167
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
9.12.2015 |
EN |
Official Journal of the European Union |
C 409/160 |
REPORT
on the annual accounts of the European Food Safety Authority for the financial year 2014, together with the Authority’s reply
(2015/C 409/18)
INTRODUCTION
1. |
The European Food Safety Authority (hereinafter ‘the Authority’, aka ‘EFSA’), which is located in Parma, was established by Regulation (EC) No 178/2002 of the European Parliament and of the Council (1). The Authority’s main tasks are to supply the scientific information needed for Union legislation to be drawn up concerning food and food safety, to collect and analyse data that allow risks to be identified and monitored and to provide independent information on these risks (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 Authority’s supervisory and control systems. This is supplemented by evidence provided by the work of other auditors 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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10. |
The comments which follow do not call the Court’s opinions into question. |
OTHER COMMENTS
11. |
In 2005 new EU Staff Regulations entered into force, including provisions that future remunerations of officials recruited before 1 May 2004 should not be less than under the previous EU Staff Regulations. The Court’s audit revealed that this was not complied with and, in the case of 8 of the 71 officials employed at that time, this led to a total underpayment of 87 000 euro for the period 2005 to 2014. The Authority will make the supplementary salary payments in due course. |
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS
12. |
An overview of the corrective actions taken in response to the Court’s comments from the 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 8 September 2015.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President
(2) Annex II summarises the Authority’s competences and activities. It is presented for information purposes.
(3) These include the balance sheet and the statement of financial performance, 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.
(8) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1).
ANNEX I
Follow-up of previous years’ comments
Year |
Court's comment |
Status of corrective action (Completed/Ongoing/Outstanding/N/A) |
2012 |
Following high-level risk assessments carried out by an external consultation in 2012 and by the Commission’s Internal Audit Service in February 2013, a number of potential critical risks were identified in the operation of the Authority’s internal controls, particularly in the areas of data management, business continuity and IT security. The Authority started a comprehensive self-assessment of its internal control system in 2012. The process is ongoing and implementation of corrective actions is planned for 2013. |
Ongoing |
2013 |
According to the Authority’s self-assessment of its internal control system which was carried out in 2012 and 2013, the majority of internal control standards (ICS) are met. This is not yet the case for ICS 4 (Staff appraisal and development) and ICS 11 (Document management), for which corrective action was still ongoing at the time of the audit. |
Completed |
2013 |
The Authority’s annual work programmes do not contain sufficient details on planned procurements and grants to support financing decisions in the sense of Article 64 of the Implementing Rules to its Financial Regulation. Including such details in the annual work programme would allow a more effective monitoring of procurements and grants. |
Completed |
ANNEX II
European Food Safety Authority (Parma)
Competences and Activities
Areas of Union competence deriving from the Treaty |
Collection of information
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Competences of the Authority (Regulation (EC) No 178/2002 of the European Parliament and of the Council) |
Objectives
Tasks
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Governance |
Management Board Composition 14 members appointed by the Council (in cooperation with the European Parliament and the Commission) and one representative of the Commission. Task To adopt the work programme and the budget and ensure that they are implemented. Executive Director Appointed by the Management Board on the basis of a list of candidates proposed by the Commission, following a hearing before the European Parliament. Advisory Forum Composition One representative per Member State. Task To advise the Executive Director. Scientific Committee and scientific panels To draw up the Authority’s scientific opinions. External audit European Court of Auditors Internal audit EFSA Internal Audit Capability. European Commission Internal Audit Service (IAS). Discharge authority European Parliament acting on recommendation by the Council. |
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Resources made available to the Authority in 2014 (2013) |
Budget 79,8(78,1) million euro of which 100 % (100 %) is a European Union subsidy. Staff as at 31 December 2014 Posts in the establishment plan: 344 (351), of which occupied:
Total staff (including seven offer letters sent as per 31.12.2014): 449 (448), of which for:
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Products and services 2014 (2013) |
Scientific outputs and supporting publications 2014 Activity 1: Provision of scientific opinions and advice and risk assessment approaches
Total scientific outputs activity 1 = 104 (62) Activity 2: Evaluation of products, substances and claims subject to authorisation
Total scientific outputs activity 2 = 340 (267) (1) Activity 3: Data Collection, scientific cooperation and networking
Total scientific outputs activity 3 = 13 (122) (2) Supporting publications
Total Supporting publications = 194 (155) Total outputs = 651 (606)
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(1) Reasoned opinions were under Activity 3 in 2013
(2) Reasoned opinions are now under Activity 2
Source: Annex supplied by the Authority.
THE AUTHORITY’S REPLY
11. |
Concerning ECA’s comment on the salary underpayments dating back to 2005 for staff members who had already been employed before the 2004 Staff Regulations entered into force, EFSA would like to specify that the treatment and calculation of the payroll costs are similar to other EU agencies externalised by the Authority to the PMO (department of the European Commission). |