EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 52016TA1201(05)
Report on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2015, together with the Centre’s reply
Report on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2015, together with the Centre’s reply
Report on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2015, together with the Centre’s reply
OJ C 449, 1.12.2016, p. 32–35
(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 449/32 |
REPORT
on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2015, together with the Centre’s reply
(2016/C 449/05)
INTRODUCTION
1. |
The European Centre for the Development of Vocational Training (hereinafter ‘the Centre’, aka ‘Cedefop’), which is located in Thessaloniki, was established by Council Regulation (EEC) No 337/75 (1). Its core mandate is to serve the development of vocational training at Union level. In order to achieve this objective, it has the task of compiling and disseminating documentation on vocational training systems. |
2. |
The Table presents key figures for the Centre (2). Table Key figures for the Centre
|
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 BUDGETARY MANAGEMENT
12. |
The level of committed appropriations carried over was high for Title II (administrative expenditure) at 477 994 euros, i.e. 28 % (2013: 425 877 euros, i.e. 24 %). This was driven in large part by the high volume of network and other IT equipment required for the refurbishment of the repaired areas of the Centre’s building which had not yet been delivered or invoiced by the end of 2015. |
OTHER COMMENTS
13. |
The building provided to the Centre by the Greek State is constructed on an active fault line, which resulted in structural damage to the building. Repair work and structural strengthening has been undertaken by the Greek authorities and was completed in 2015. In addition, the Centre is presently addressing various safety issues related to the construction of the building. A particular safety issue concerns the building’s glass façade and the skylights of the Centre’s conference rooms, and is affecting the availability of the Centre’s facilities. |
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 Centre’s competences and activities is available on its website: www.cedefop.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).
THE CENTRE’S REPLY
12. |
Cedefop continues to use its funds effectively and efficiently with an overall budget implementation rate of 98,5 %. Of the EUR 425 877 brought forward to 2015, only EUR 17 068 was eventually cancelled (or 4 %). In 2015, Cedefop was able to utilise additional savings resulting from the downward adjustment in the salary weighting factor from 83,8 % to 79,9 %. This adjustment was only communicated to the Centre in November 2015. Consequently, although Cedefop was able to utilise these funds immediately before the year-end, disbursement could only take place in 2016. |
13. |
Repair works and structural strengthening were completed in 2015 (1) and were effective as demonstrated by recent crack meter readings (April 2016), which indicate a minor rate of sliding and, as a result, an increased stability. In addition, Cedefop has installed all necessary systems (inclinometers) to monitor stability and rate of sliding. Finally, sliding insurance for the building is in place since 2014. In short, the structural damage has been comprehensively addressed and is now negligible. As noted by the Court, Cedefop is currently addressing various safety issues related to the building’s glass façade and the skylights of the Centre’s conference rooms, which exhibit specific accelerated wear-and-tear. This is linked to the mode of construction of the glass façade and the skylights, and not to the location of the building on an active fault line. The works contract to address this issue was signed on 1 June and it is anticipated that facilities will be fully available by end of August 2016. With the completion of these works, the aforementioned safety issues will have been addressed fully. |
(1) Total cost: approx. EUR 1 700 000, covered in full by the Greek government.