This document is an excerpt from the EUR-Lex website
Document 52015TA1209(17)
Report on the annual accounts of the European Fisheries Control Agency for the financial year 2014, together with the Agency’s reply
Report on the annual accounts of the European Fisheries Control Agency for the financial year 2014, together with the Agency’s reply
Report on the annual accounts of the European Fisheries Control Agency for the financial year 2014, together with the Agency’s reply
OJ C 409, 9.12.2015, p. 151–159
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
9.12.2015 |
EN |
Official Journal of the European Union |
C 409/151 |
REPORT
on the annual accounts of the European Fisheries Control Agency for the financial year 2014, together with the Agency’s reply
(2015/C 409/17)
INTRODUCTION
1. |
The European Fisheries Control Agency (hereinafter ‘the Agency’, aka ‘EFCA’), which is located in Vigo, was established by Council Regulation (EC) No 768/2005 (1). The Agency’s main task is to organise the operational coordination of fisheries control and inspection activities by the Member States in order to ensure an effective and uniform application of the rules of the common fisheries policy (2). |
INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE
2. |
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 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
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FOLLOW-UP OF PREVIOUS YEAR’S COMMENTS
10. |
An overview of the corrective actions taken in response to the Court’s comments from the previous year is provided in Annex I. |
This Report was adopted by Chamber IV, headed by Mr Milan Martin CVIKL, Member of the Court of Auditors, in Luxembourg at its meeting of 8 September 2015.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President
(1) OJ L 128, 21.5.2005, p. 1.
(2) Annex II summarises the Agency’s competences and activities. It is presented for information purposes.
(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 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 I
Follow-up of previous year’s comments
Year |
Court's comment |
Status of corrective action (Completed/Ongoing/Outstanding/N/A) |
2013 |
In 2013 the overall level of committed appropriations was 99 %, indicating that commitments were made in a timely manner. The level of committed appropriations carried over to 2014 however was high at 4 98 592 euro (38 %) for Title II (administrative expenditure) and 7 34 301 euro (43 %) for Title III (operating expenditure). |
N/A |
2013 |
For Title III, an important reason for the high level of planned carry-overs was the considerable workload faced by the agency as a result of the large number of IT projects that were either launched or ongoing during 2013. |
N/A |
ANNEX II
European Fisheries Control Agency (Vigo)
Competences and activities
Areas of Union competence deriving from the Treaty (Article 43 TFEU) |
The European Parliament and the Council, acting in accordance with the ordinary legislative procedure and after consulting the Economic and Social Committee, shall establish the common organisation of agricultural markets provided for in Article 40(1) and the other provisions necessary for the pursuit of the objectives of the common agricultural policy and of the common fisheries policy. |
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Competences of the Agency (Council Regulation (EC) No 768/2005, amended by Regulation (EC) No 1224/2009) |
Objectives
Tasks/Mission
Please note that, among other competences, after the amendment of the Agency’s establishing Regulation by Council Regulation (EC) No 1224/2009:
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(Regulation (EU) No 1380/2013 of the European Parliament and of the Council) |
This regulation adopted the new common fisheries policy. As regards the Agency:
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(Regulation (EC) 1386/2007 of the Council) |
This Regulation empowers the Agency to coordinate the surveillance and inspection activities for the EU in the NAFO Regulatory Area and to draw up, in cooperation with the Member States, a plan for EU participation in the international inspection and surveillance scheme (Article 41). |
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(Commission Implementing Regulation (EU) 433/2012) |
This Regulation, in line with the Regulation (EU) 1236/2010 of the European Parliament and the Council, and in relation with the fishing activities in the NEAFC Regulatory Area, designates the Agency to:
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(Commission Decision 2009/988/EU) |
By this Decision, the Commission designated the EFCA as the body to carry out certain tasks under the IUU Regulation. These tasks are as follows:
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Governance |
Administrative Board Composition Comprises one representative from each Member State and six representatives of the Commission. Duties, inter alia To adopt the budget and the establishment plan, multiannual and annual work programme, annual report and multiannual staff policy plan. To give an opinion on the final accounts. Executive Director Appointed by the Administrative Board from a list of at least two candidates proposed by the Commission. External audit European Court of Auditors. Internal control European Commission’s Internal Audit Service (IAS). Discharge authority European Parliament acting on a recommendation from the Council. |
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Resources made available to the Agency in 2014 (2013) |
Final budget Total budget 2014: 9,22(9,22) million euro
Staff as at 31 December 2014 53 (54) posts for temporary staff provided in the establishment plan, of which occupied: 52 (52) (1) + 5 (5) posts for contract staff, of which occupied: 4 (5) + 4 (4) posts for Seconded National Experts (SNEs), of which occupied: 2 (3) Total staff posts, including SNEs: 62 (63), of which occupied 58 (60) (1) |
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Products and services 2014 (2013) |
Operational Coordination
Capacity building
(See annual work programme 2014 of the Agency for details.) |
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(1) Job offers made for staff recruitment (3 offers) are included in the figure in brackets regarding 2013 (status 31.1.2014).
Source: Annex supplied by the Agency.
THE AGENCY’S REPLY
The Agency has taken note of the Court’s report.