This document is an excerpt from the EUR-Lex website
Document 52016TA1201(18)
Report on the annual accounts of the European Food Safety Authority for the financial year 2015, together with the Authority’s reply
Report on the annual accounts of the European Food Safety Authority for the financial year 2015, together with the Authority’s reply
Report on the annual accounts of the European Food Safety Authority for the financial year 2015, together with the Authority’s reply
OJ C 449, 1.12.2016, p. 97–101
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
1.12.2016 |
EN |
Official Journal of the European Union |
C 449/97 |
REPORT
on the annual accounts of the European Food Safety Authority for the financial year 2015, together with the Authority’s reply
(2016/C 449/18)
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. |
The Table presents key figures for the Authority (2). Table Key figures for the Authority
|
INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE
3. |
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
|
11. |
The comments which follow do not call the Court’s opinions into question. |
COMMENTS ON INTERNAL CONTROLS
12. |
The Authority has not yet put in place a clear and comprehensive financial ex-post control strategy covering all areas of operations and specifying the frequency and scope of such controls. |
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS
13. |
An overview of the corrective actions taken in response to the Court’s comments from the previous years is provided in the Annex. |
This Report was adopted by Chamber IV, headed by Mr Baudilio TOMÉ MUGURUZA, Member of the Court of Auditors, in Luxembourg at its meeting of 13 September 2016.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President
(2) More information on the Authority’s competences and activities is available on its website: www.efsa.europa.eu
(1) Budget figures are based on payment appropriations.
(2) Staff includes officials, temporary and contract staff and seconded national experts.
Source: data provided by the Authority.
(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 Delegated 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
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 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 on-going and implementation of corrective actions is planned for 2013. |
Completed for data management and IT security Ongoing for business continuity |
2014 |
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. |
Completed |
THE AUTHORITY’S REPLY
12. |
EFSA welcomes the unqualified opinions issued by ECA on the reliability of the accounts and on the legality and regularity of the transactions underlying the accounts. This evidences that the control system in place at EFSA adequately ensures overall compliance. Internal control system are always perfectible, hence EFSA will consider the comment of ECA and whether this optional and additional control step fits for purpose in a risk-based assessment environment. |