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Document 52017TA1206(05)
Report on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2016, 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 2016, 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 2016, together with the Centre’s reply
OJ C 417, 6.12.2017, p. 42–46
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
6.12.2017 |
EN |
Official Journal of the European Union |
C 417/42 |
REPORT
on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2016, together with the Centre’s reply
(2017/C 417/05)
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
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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. |
OPINION
Reliability of the accounts Opinion on the reliability of the accounts
Legality and regularity of the transactions underlying the accounts Revenue Opinion on the legality and regularity of revenue underlying the accounts
Payments Opinion on the legality and regularity of payments underlying the accounts
Responsibilities of management and those charged with governance
Auditor’s responsibilities for the audit of the accounts and underlying transactions
|
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS
16. |
An overview of the corrective action 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 12 September 2017.
For the Court of Auditors
Klaus-Heiner LEHNE
President
(2) More information on the Centre’s competences and activities is available on its website: www.cedefop.europa.eu
(3) Budget figures are based on payment appropriations.
(4) Staff includes officials, temporary and contract staff and seconded national experts.
Source: data provided by the Centre
(5) The financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes.
(6) The reports on implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes.
(7) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1).
ANNEX
Follow-up of previous years’ comments
Year |
Court's comments |
Status of corrective action (Completed/Ongoing/Outstanding/N/A) |
2015 |
The level of committed appropriations carried over was high for Title II (administrative expenditure) at 477 994 euro, i.e. 28 % (2013: 425 877 euro, 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. |
N/A |
2015 |
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. |
Completed |
THE CENTRE’S REPLY
The Centre has taken note of the Court’s report.