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Document 52008TA1205(013)
Report on the annual accounts of the Executive Agency for the Public Health Programme for the financial year 2007 together with the Agency's replies
Report on the annual accounts of the Executive Agency for the Public Health Programme for the financial year 2007 together with the Agency's replies
Report on the annual accounts of the Executive Agency for the Public Health Programme for the financial year 2007 together with the Agency's replies
OJ C 311, 5.12.2008, p. 86–91
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
5.12.2008 |
EN |
Official Journal of the European Union |
C 311/86 |
REPORT
on the annual accounts of the Executive Agency for the Public Health Programme for the financial year 2007 together with the Agency's replies
(2008/C 311/13)
CONTENTS
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1-2 |
INTRODUCTION |
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3-6 |
STATEMENT OF ASSURANCE |
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7 |
OBSERVATION |
Tables 1 to 4
The Agency's replies
INTRODUCTION
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1. |
The Executive Agency for the Public Health Programme (hereinafter referred to as the Agency) was set up by Commission Decision 2004/858/EC (1). The Agency was established for a period beginning on 1 January 2005 and ending on 31 December 2010 for the management of Community actions in the field of public health. The Agency acquired its financial independence on 15 December 2006 for the implementation of the 2007 budget appropriations. |
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2. |
Table 1 summarises the Agency's competences and activities. Key information taken from the financial statements drawn up by the Agency for the financial year 2007 are presented in Tables 2, 3 and 4. |
STATEMENT OF ASSURANCE
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3. |
This Statement is addressed to the European Parliament and the Council in accordance with Article 14 of Council Regulation (EC) No 58/2003 of 19 December 2002 (2); it was drawn up following an examination of the Agency's accounts, as required by Article 248 of the Treaty establishing the European Community. |
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4. |
The Agency's accounts for the financial year ended 31 December 2007 (3) were drawn up by its Director, pursuant to Article 14 of Council Regulation (EC) No 58/2003, and sent to the Court, which is required to give a Statement of Assurance on their reliability and on the legality and regularity of the underlying transactions. |
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5. |
The Court conducted its audit in accordance with the IFAC and ISSAI (4) International Auditing Standards and Codes of Ethics, in so far as these are applicable in the European Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and that the underlying transactions are legal and regular. |
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6. |
The Court has thus obtained a reasonable basis for the Statement set out below: Reliability of the accountsThe Agency's accounts for the financial year ended 31 December 2007 are, in all material respects, reliable.Legality and regularity of the underlying transactionsThe transactions underlying the Agency's annual accounts, taken as a whole, are legal and regular.The observation which follows does not call the Court's Statement into question. |
OBSERVATION
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7. |
The Agency's final budget for 2007 amounted to 4,1 million euro. Almost all of the budget was committed: carry-overs amounted to 1,5 million euro. A significant proportion of the carry-overs for administrative expenditure was either not justified by legal obligations or concerned goods and services which, to a large extent, will be delivered in 2008. This situation was at odds with the principle of annuality. |
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 18 September 2008.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President
(1) OJ L 369, 15.12.2004, p. 73.
(3) These accounts were drawn up on 5 June 2008 and received by the Court on 27 June 2008.
(4) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI).
Table 1
Public Health Executive Agency (PHEA) — Luxembourg
|
Areas of Community competence deriving from the Treaty |
Competences of the Agency as defined in Commission decision (2004/858/EC) of 15 December 2004 |
Governance |
Resources made available to the Agency in 2007 |
Products and services supplied in 2007 |
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A high level of human health protection shall be ensured in the definition and implementation of all Community policies and activities. Community action, which shall complement national policies, shall be directed towards improving public health, preventing human illness and diseases, and obviating sources of danger to human health. Such action shall cover the fight against the major health scourges, by promoting research into their causes, their transmission and their prevention, as well as health information and education. The Community shall complement the Member States' action in reducing drugs-related health damage, including information and prevention. (Article 152 of the Treaty) |
Objectives Under the Community programme in the field of public health established by Decision No 1786/2002/EC (framework Decision), the Agency is entrusted with implementing the tasks concerning Community aid under the programme, except for programme evaluation, monitoring of legislation, or any other action which could come under the exclusive competence of the Commission. |
Tasks
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1. Steering Committee Comprises five members appointed by the European Commission. The members of the Steering Committee are appointed for two years. It adopts the Agency's annual work programme after approval by the European Commission. In addition, it adopts the administrative budget of the Agency and its annual activity report. 2. Director Appointed by the European Commission for four years. 3. External audit The European Court of Auditors. 4. Discharge Authority The European Parliament following a recommendation from the Council. |
The Agency's administrative budget for 2007 amounted to 4,1 million euro. On 31 December 2007, the Agency counted 28 statutory staff members, of which 8 temporary agents and 20 contract agents. |
At 31.12.2007, 121 PHP Call 2005 (32), 2006 (87) and 2007 (2) grant agreements were concluded representing a total EC funding of 71 667 322,3 euro. Negotiations on 66 projects of the Public Health Programme (PHP) call 2007 were ongoing. The organisation of 23 technical meetings of expert groups where more than 1 300 experts were invited. 100 % of the Public Health programme budget has been committed. Also the PHP payment appropriations were 100 % used (at the exception of the earmarked revenue received in December 2007). The total of PHP payments amounted to 18 million euro. 78 payment transactions (18 million euro) and 89 commitments (PHP Call 2006 (87 projects) and Call 2007 (2 projects) were made. |
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Source: Information supplied by the Agency. |
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Table 2
Public Health Executive Agency (PHEA) — Luxembourg — implementation of the budget for the financial year 2007
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(1000 euros) |
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Revenue |
Expenditure |
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|
Source of revenue |
Revenue entered in the final budget for the financial year |
Revenue collected |
Allocation of expenditure |
Final budget appropriations |
Appropriations carried over from previous financial year(s) |
||||||
|
entered |
committed |
paid |
carried over |
cancelled |
entered |
paid |
cancelled |
||||
|
Own revenue |
|
|
Title I Staff |
1 978 |
1 898 |
1 808 |
90 |
80 |
168 |
36 |
132 |
|
Community subsidies |
4 100 |
5 097 |
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|
Other subsidies |
|
|
Title II Administration |
885 |
874 |
319 |
554 |
11 |
308 |
221 |
87 |
|
Other revenue |
|
|
Title III Operating activities |
1 238 |
1 188 |
324 |
864 |
50 |
521 |
301 |
220 |
|
Total |
4 100 |
5 097 |
Total |
4 100 |
3 959 |
2 451 |
1 508 |
141 |
997 |
558 |
439 |
|
NB: Any discrepancies in totals are due to the effects of rounding. Source: Information supplied by the Agency — This table summarises the data supplied by the Agency in its financial statements. |
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Table 3
Public Health Executive Agency (PHEA) — Luxembourg — Economic outturn account for the financial year 2007
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(1000 euro) |
|
|
|
2007 |
|
Operating revenue |
|
|
Community subsidies |
4 607 |
|
Total (a) |
4 607 |
|
Operating expenditure |
|
|
Staff expenditure |
1 739 |
|
Fixed asset-related expenditure |
45 |
|
Other administrative expenditure |
1 472 |
|
Total (b) |
3 256 |
|
Economic result for the year (c = a – b) |
1 351 |
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NB: As the Agency became fully autonomous on 15 December 2006, 2007 is the first year of disclosure of the financial statements. Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts: these accounts are drawn up on a accrual basis. |
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Table 4
Public Health Executive Agency (PHEA) — Luxembourg — Balance sheet at 31 December 2007
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(1000 euro) |
|
|
|
2007 |
|
Non-current assets |
|
|
Intangible assets |
40 |
|
Tangible assets |
84 |
|
Current assets |
|
|
Cash and cash equivalents |
3 235 |
|
Total assets |
3 359 |
|
Current liabilities |
|
|
Provisions for risks and charges |
29 |
|
Accounts payable |
1 979 |
|
Total liabilities |
2 008 |
|
Net assets |
1 351 |
|
Reserve |
|
|
Accumulated surplus/deficit |
0 |
|
Economic result for the year |
1 351 |
|
Net capital |
1 351 |
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NB: As the Agency became fully autonomous on 15 December 2006, 2007 is the first year of disclosure of the financial statements. Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts: these accounts are drawn up on a accrual basis. |
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THE AGENCY'S REPLIES
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7. |
The Agency takes note of the Court's comments. However, it has to be underlined that for some cases the Agency felt obliged to foresee carry-overs in order to fulfill legal or contractual provisions (e.g. the rent to be paid in advance). In the future, the Agency will fully respect the principle of annuality. |