EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 52016TA1201(07)
Report on the annual accounts of the Consumers, Health, Agriculture and Food Executive Agency for the financial year 2015, together with the Agency’s reply
Report on the annual accounts of the Consumers, Health, Agriculture and Food Executive Agency for the financial year 2015, together with the Agency’s reply
Report on the annual accounts of the Consumers, Health, Agriculture and Food Executive Agency for the financial year 2015, together with the Agency’s reply
OJ C 449, 1.12.2016, p. 41–45
(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 449/41 |
REPORT
on the annual accounts of the Consumers, Health, Agriculture and Food Executive Agency for the financial year 2015, together with the Agency’s reply
(2016/C 449/07)
INTRODUCTION
1. |
The Consumers, Health, Agriculture and Food Executive Agency (hereinafter ‘the Agency’) was set up on 1 January 2005 (Public Health Executive Agency — PHEA — from 2005 to 2008, Executive Agency for Health and Consumers — EAHC — from 2008 to 2013 and Consumers, Health, Agriculture and Food Executive Agency — CHAFEA — as from 1 January 2014) (1). The Agency, which is located in Luxembourg, was established for a period ending 31 December 2024. It implements the EU Health programme, the Consumer programme and the Better Training for Safer Food initiative. |
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
|
11. |
The comments which follow do not call the Court’s opinions into question. |
COMMENTS ON BUDGETARY MANAGEMENT
12. |
The Agency carried over 0,5 million euro, i.e. 36,4 % (2014: 0,1 million euro, i.e. 13 %) of committed appropriations for Title II (administrative expenditure). These carry-overs are mainly related to the extension of the Agency’s office space and the required fitting out of offices (0,3 million euro). |
13. |
The Agency carried over 0,9 million euro, i.e. 52 % (2014: 0,9 million euro, i.e. 50 %) of committed appropriations for Title III (expenditure linked to the Agency’s operations). These carry-overs are mainly explained by the Commission’s late issuing of the Agency’s work plan in June 2015. |
14. |
The Agency cancelled 0,2 million euro, i.e. 18 % of its carry-overs to 2015 (2014: 0,1 million euro, i.e. 14 %), indicating weaknesses in their planning. |
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS
15. |
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) Commission Decision 2013/770/EU (OJ L 341, 18.12.2013, p. 69).
(2) More information on the Agency’s competences and activities is available on its website: http://ec.europa.eu/chafea/
(1) 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, the budget implementation reports and notes on budget implementation.
(5) Articles 38 to 42 of the Financial Regulation of the Agency.
(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) Articles 87 to 92 of the Financial Regulation of the Agency.
ANNEX
Follow-up of previous years’ comments
Year |
Court's comment |
Status of corrective action (Completed/Ongoing/Outstanding/N/A) |
2014 |
Carry-overs for title III (Expenditure linked to the Agency’s operations) are high at 0,9 million euro (2013: 1,0 million euro), i.e. 50 % (2013: 43 %) of committed appropriations. Although such a high level of carry-over is at odds with the budgetary principle of annuality, it is related to services received in 2014 (0,6 million euro) and annual contracts covering part of 2015 (0,3 million euro). |
N/A |
THE AGENCY’S REPLY
12. |
The Agency has no additional observations to the Court’s comments. |
13. |
The Agency has no additional observations to the Court’s comments. |
14. |
The Agency accepts the Court’s comments. The Agency shall continue its efforts to further reduce the level of carry-over and C8 cancellation rate. |