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Document 52015TA1209(19)
Report on the annual accounts of the European Institute for Gender Equality for the financial year 2014, together with the Institute’s reply
Report on the annual accounts of the European Institute for Gender Equality for the financial year 2014, together with the Institute’s reply
Report on the annual accounts of the European Institute for Gender Equality for the financial year 2014, together with the Institute’s reply
OJ C 409, 9.12.2015, p. 168–174
(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 409/168 |
REPORT
on the annual accounts of the European Institute for Gender Equality for the financial year 2014, together with the Institute’s reply
(2015/C 409/19)
INTRODUCTION
1. |
The European Institute for Gender Equality (hereinafter ‘the Institute’, aka ‘EIGE’), which is located in Vilnius, was established by Regulation (EC) No 1922/2006 of the European Parliament and of the Council (1). The Institute’s task is to collect, analyse and disseminate information as regards gender equality and to develop, analyse, evaluate and disseminate methodological tools in order to support the integration of gender equality into all Union policies and the resulting national policies (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 Institute’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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10. |
The comments which follow do not call the Court’s opinions into question. |
COMMENTS ON BUDGETARY MANAGEMENT
11. |
The level of carry-overs for committed appropriations was high for Title III (operational expenditure) at 1,8 million euro, i.e. 54 % (2013: 2,0 million euro, i.e. 56 %). The main reasons were delayed procurements of surveys and studies and ongoing studies which are expected to be finalised as planned in 2015. |
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS
12. |
An overview of the corrective actions taken in response to the Court's comments from the previous years 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 403, 30.12.2006, p. 9.
(2) Annex II summarises the Institute’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) |
2011 |
The European Commission’s Internal Audit Service carried out a ‘Limited review of the implementation of Internal Control Standards’ at the Institute in December 2011. The Institute accepted the recommendations to finalise the procedure for the implementation of the Internal Control Standards and management adopted an action plan to be implemented in 2012. |
Completed |
2012 |
The Court identified shortcomings in the documentation of recruitment procedures. There is no evidence that questions for written tests and interviews, as well as their respective weightings were prepared before the examination of the applications. |
Completed |
2013 |
In 2013 the overall level of committed appropriations was 99 %, indicating that commitments were made in a timely manner. The Institute has further reduced the overall level of carry-overs of committed appropriations from 2,5 million euro (32 %) in 2012 to 2,2 million euro (29 %) in 2013. These carry-overs mainly relate to Title III (operational expenditure) with 2,0 million euro, representing 56 % of the corresponding committed appropriations. They mainly concern procurement procedures that were concluded late in the year due to reasons mostly beyond the Institute’s control, such as a late communication by the Presidency of the EU Council regarding a study to be performed (1,1 million euro) and complex IT-related projects for which procurement was time-consuming (0,6 million euro). |
N/A |
ANNEX II
European Institute for Gender Equality (Vilnius)
Competences and activities
Areas of Union competence deriving from the Treaty (Articles 2 and 3 of the Treaty of the European Union) |
The Union is founded on the values of respect for human dignity, freedom, democracy, equality, the rule of law and respect for human rights, including the rights of persons belonging to minorities. These values are common to the Member States in a society in which pluralism, non-discrimination, tolerance, justice, solidarity and equality between women and men prevail. It shall combat social exclusion and discrimination, and shall promote social justice and protection, equality between women and men, solidarity between generations and protection of the rights of the child. |
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Competences of the Institute (Regulation (EC) No 1922/2006 of the European Parliament and of the Council) |
Objectives To contribute to and strengthen the promotion of gender equality including gender mainstreaming in all Union policies and the resulting national policies, and the fight against discrimination based on sex, and to raise EU citizens’ awareness of gender equality. Tasks
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Governance |
Management Board Composition 18 representatives appointed by the Council, on a proposal from each Member State concerned and one member representing the Commission, appointed by the Commission. The members are appointed on the basis of the highest standards of competence and a broad range of relevant and trans-disciplinary expertise in the area of gender equality. The Council and the Commission aim to achieve a balanced representation between men and women on the Management Board. The members appointed by the Council shall represent 18 Member States in the order of the rotating Presidencies. Duties
Experts’ Forum Composition Members from competent bodies specialised in gender equality issues, one representative designated by each Member State, two members designated by the European Parliament representing other relevant organisations specialised in gender equality issues, three members designated by the Commission. Duties Supports the Director in ensuring the excellence and independence of the Institute’s activities, constitutes a mechanism for an exchange of information in relation to gender equality issues and the pooling of knowledge, and ensures close cooperation between the Institute and competent bodies in the Member States. The Director is appointed by the Management Board on the basis of a list of candidates proposed by the Commission after an open competition. Duties Responsible for performance of the tasks referred to in Regulation (EC) Noo1922/2006, preparing and implementing the Institute’s annual and medium-term programmes of activities; preparing the meetings of the Management Board and the Experts’‘ Forum; preparing and publishing the annual report; all staff-related matters: matters of day-to-day administration; implementation of effective monitoring and evaluation procedures relating to the Institute’s performance. External audit European Court of Auditors. Internal audit European Commission’s Internal Audit Service (IAS). Discharge authority European Parliament on a recommendation from the Council. |
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Resources made available to the Institute in 2014 (2013) |
Final Budget 7,4(7,5) million euro of which the Union subsidy is 98,5 % (100 %) Staff as at 31 December 2014 29 (30) posts in the establishment plan, of which occupied: 29 (30); 11 (16) other staff (contract staff, seconded national experts). Total staff as at 31 December 2014 40 (46), undertaking the following tasks:
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Products and services in 2014 (2013) |
Focal Areas Comparable and reliable data and indicators on gender equality; implementing gender equality and gender mainstreaming; resource and documentation centre (RDC); awareness-raising, networking and communication. Number of studies launched: 8 (14) Number of contributions to Presidency countries: 2 (2) Number of experts’ and working group meetings: 26 (13) International conferences: 1 (2) Number of research reports: 2 (2) Annual reports: 1 (1) |
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Source: Annex supplied by the Institute. |
THE INSTITUTE’S REPLY
11. |
Agreed. Since the beginning of its operation EIGE has made great efforts to decrease the amount of carry-overs in the operational budget. EIGE follows, as advised, acceptable ceilings by Title (Title I: max. 10 %, Title II: max. 20 %, Title III: max. 30 %). However, under operational appropriations delays are due to circumstances very often outside EIGE’s control, i.e. a delayed decision by the Presidency of the Council of the EU regarding a subject of study. |