19.12.2007 |
EN |
Official Journal of the European Union |
C 309/18 |
REPORT
on the annual accounts of the Intelligent Energy Executive Agency for the financial year 2006 together with the Agency's replies
(2007/C 309/04)
CONTENTS
1-2 |
INTRODUCTION |
3-6 |
STATEMENT OF ASSURANCE |
7 |
OBSERVATION |
Tables 1 to 4
The Agency's replies
INTRODUCTION
1. |
The Intelligent Energy Executive Agency (hereinafter referred to as ‘the Agency’) was set up by Commission Decision 2004/20/EC of 23 December 2003 (1). The Agency was established for a period beginning on 1 January 2004 and ending on 31 December 2008 for the management of Community actions in the field of energy. The Agency acquired its financial independence on 1 January 2006. |
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 2006 is presented in Tables 2, 3 and4. |
STATEMENT OF ASSURANCE
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. |
4. |
The Agency's accounts for the financial year ended 31 December 2006 (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. |
5. |
The Court conducted its audit in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics, insofar 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. |
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 2006 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
7. |
The utilisation rate for 2006 of commitment appropriations was 97 %. However, the cancellation rate was 8 % and more than 20 % of 2006 commitment appropriations were carried forward. More than 48 % of appropriations for operating activities (Title III) were committed in December, so 43 % of the commitments had to be carried forward to 2007, and 32 % of carry-overs from 2005 were cancelled in 2006. Several budget lines for administrative support were not used at all during 2006 and about 94 000 euro were carried over without adequate justification (4). Thus, the budgetary principle of annuality was not strictly observed. |
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 27 September 2007.
For the Court of Auditors
Hubert WEBER
President
(3) These accounts were drawn up on 21 June 2007 and received by the Court on 5 July 2007.
(4) Article 9 of Financial Regulation.
Table 1
Intelligent Energy Executive Agency (Brussels)
Areas of Community competence deriving from the Treaty |
Competences of the Agency as defined in Commission Decision 2004/20/EC of 23 December 2003 |
Governance |
Resources available to the Agency in 2006 (2005 n/a) |
Activities and services provided in 2006 |
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The Community policy on the environment shall contribute to preserving, protecting and improving the quality of the environment; protecting human health; prudent and rational utilisation of natural resources; and promoting measures at international level to deal with regional or worldwide environmental problems. (Article 174(1)) |
Objectives In the framework of the sustainable development strategy, the European Union has taken measures to promote and develop renewable energy and energy efficiency. The objective is to contribute in a balanced way to security of energy supply, competitiveness and environmental protection. The areas of action are the development of renewable energy and energy efficiency, including in the transport sector, and their promotion in developing countries. These measures include a multi-annual programme for action in the field of energy: ‘Intelligent Energy — Europe’ 2003-2006 — IEE 1 (decision no 1230/2003/EC of the European Parliament and of the Council of 26 June 2003). Under this Community programme, the Agency is responsible for implementing the tasks concerning Community aid, except for programme evaluation, monitoring of legislation and strategic studies, or any other action which comes under the exclusive competence of the European Commission. |
Tasks In the context of implementing the Community programme IEE 1:
|
1. Steering Committee Comprises five members appointed by the European Commission. 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. 3. External Audit control The European Court of Auditors. 4. Discharge Authority The European Parliament following a recommendation from the Council. |
Final Budget
Staff at 31 December 2006 16 TA posts listed in the establishment plan. TA posts occupied: 16 Other posts: Contract staff: 30 posts planned, of which 25 were occupied. Total staff at 31.12.2006: 41 Responsible for
|
|
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Source: Information submitted by the Agency. |
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 an accrual basis.
Table 2
Intelligent Energy Executive Agency (Brussels) — Implementation of the budget for the financial year 2006
(1000 euro) |
|||||||||||
Revenue |
Expenditure |
||||||||||
Source of revenue |
Revenue entered in the final budget for the financial year |
Revenue received |
Allocation of expenditure |
Appropriations under the final budget |
Appropriations carried over from the previous financial year(s) (1) |
||||||
entered |
committed |
paid |
carried over |
cancelled |
available |
paid |
cancelled |
||||
Community subsidies |
5 168 |
5 168 |
Title I Staff |
2 959 |
2 944 |
2 561 |
118 |
280 |
66 |
2 |
64 |
Other subsidies (2) |
|
461 |
Title II Administration |
784 |
718 |
651 |
67 |
66 |
324 |
309 |
15 |
|
|
|
Title III Operating activities (3) |
1 425 |
1 346 |
549 |
797 |
79 |
70 |
1 |
69 |
Total |
5 168 |
5 629 |
Total |
5 168 |
5 008 |
3 762 |
982 |
425 |
461 |
313 |
148 |
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts. Revenue collected and payments are estimated on a cash basis. |
Table 3
Intelligent Energy Executive Agency (Brussels) — Economic outturn account for the financial year 2006
(1000 euro) |
|
|
2006 |
Operating revenue |
|
Community subsidies |
5 057 |
Other revenues |
105 |
Total (a) |
5 162 |
Operating expenses |
|
Staff expenses |
2 616 |
Fixed asset related expenses |
38 |
Other administrative expenses |
1 305 |
Total (b) |
3 959 |
Surplus/(deficit) from operating activities (c = a – b) |
1 203 |
Charges 2005 (d) |
273 |
Economic result for the year (e = c – d) |
930 |
Table 4
Intelligent Energy Executive Agency (Brussels) — Balance sheet at 31 December 2006
(1000 euro) |
|
|
2006 |
Non-current assets |
|
Intangible fixed assets |
13 |
Tangible fixed assets |
88 |
Current assets |
|
Short-term receivables |
95 |
Cash and cash equivalents |
1 509 |
Total assets |
1 705 |
Current liabilities |
|
Provisions for risks and charges |
48 |
Accounts payable |
727 |
Total liabilities |
775 |
Net assets |
|
Economic result for the year |
930 |
Total net assets |
930 |
Total liabilities and net assets |
1 705 |
(1) Appropriations remaining from 2005 transferred by the Commission to the Agency.
(2) Subsidy received from the European Commission to cover the commitments carried over from 2005 to 2006.
(3) Expenditure on experts' meetings connected with the implementation of projects.
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts. Revenue collected and payments are estimated on a cash basis.
THE AGENCY'S REPLIES
7. |
The Agency will implement a year-end procedure ensuring that only justified appropriations are carried over. |