This document is an excerpt from the EUR-Lex website
Document 52016TA1201(43)
Report on the annual accounts of the Research Executive Agency for the financial year 2015, together with the Agency’s reply
Report on the annual accounts of the Research Executive Agency for the financial year 2015, together with the Agency’s reply
Report on the annual accounts of the Research Executive Agency for the financial year 2015, together with the Agency’s reply
OJ C 449, 1.12.2016, p. 230–233
(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 449/230 |
REPORT
on the annual accounts of the Research Executive Agency for the financial year 2015, together with the Agency’s reply
(2016/C 449/43)
INTRODUCTION
1. |
The Research Executive Agency (hereinafter ‘the Agency’, aka ‘REA’), which is located in Brussels, was set up by Commission Decision 2008/46/EC (1). The Agency was established for a limited period beginning on 1 January 2008 and ending on 31 December 2017 with the aim of managing specific Union activities in the field of research. On 15 June 2009 the Agency was officially granted its administrative and operational autonomy by the European Commission. |
2. |
The Table presents key figures for the Agency (2). Table Key figures for the Agency
|
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 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
|
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 Agency's competences and activities is available on its website: www.ec.europa.eu/rea
(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 Agency.
(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 62 and 68 in conjunction with Articles 53 and 58 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (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.
THE AGENCY’S REPLY
The Agency has taken note of the Court’s report.