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Document 52016TA1201(23)
Report on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2015, together with the Centre’s reply
Report on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2015, together with the Centre’s reply
Report on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2015, together with the Centre’s reply
OJ C 449, 1.12.2016, p. 128–132
(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 449/128 |
REPORT
on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2015, together with the Centre’s reply
(2016/C 449/23)
INTRODUCTION
1. |
The European Monitoring Centre for Drugs and Drug Addiction (hereinafter ‘the Centre’, aka ‘EMCDDA’), which is located in Lisbon, was created by Council Regulation (EEC) No 302/93 (1). Its main task is to collect, analyse and disseminate information as regards drugs and drug addiction in order to prepare and publish information at European level that is objective, reliable and comparable. The information is intended to provide a basis for analysing the demand for drugs and ways of reducing it, as well as, in general, phenomena associated with the drug market. |
2. |
The table presents key figures for the Centre (2). Table Key figures for the Centre
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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 Centre’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. |
In 2012 the Centre signed a framework contract with a maximum amount for signing specific contracts of 250 000 euro, which was specified in the contract notice. However, the Centre did not respect this ceiling. By the end of 2015 the total payments made under this contract amounted to 382 181 euro; i.e. exceeded it by 50 %. The payments made above the ceiling indicate that the Centre’s procedure for monitoring framework contracts should be improved. |
FOLLOW-UP OF PREVIOUS YEAR’S COMMENTS
13. |
An overview of the corrective actions taken in response to the Court’s comments from 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
(1) OJ L 36, 12.2.1993, p. 1. This Regulation and its amendments were repealed by Regulation (EC) No 1920/2006 of the European Parliament and of the Council (OJ L 376, 27.12.2006, p. 1).
(2) More information on the Centre’s competences and activities is available on its website: www.emcdda.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 Centre.
(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) |
2014 |
Carry-overs of committed appropriations were high for Title II (administrative expenditure) with 673 534 euro, i.e. 26 % (2013: 217 061 euro, i.e. 9 %). They mainly relate to an accelerated implementation of the multiannual ICT strategy, arising from resources initially planned for salary increases but not needed following a decision by the European Court of Justice. |
N/A |
THE CENTRE’S REPLY
12. |
In line with the relevant financial rules, the referred amount was mentioned as an estimate in the contract notice published for the purpose of the procurement at stake. The framework contract concluded pursuant to this process neither mentioned this amount nor did it refer to any maximum threshold. The EMCDDA has terminated this contract and launched a new procurement procedure for the concerned services. The Centre signed the contract in July 2016. Furthermore it has put in place a specific process to improve the central planning and monitoring of its procurements, including for framework contracts. |