RESOLUTION (EU, Euratom) 2017/1709 OF THE EUROPEAN PARLIAMENT

of 27 April 2017

with observations forming an integral part of the decision on discharge in respect of the implementation of the budget of the Euratom Supply Agency for the financial year 2015

THE EUROPEAN PARLIAMENT,

—	having regard to its decision on discharge in respect of the implementation of the budget of the Euratom Supply Agency for the financial year 2015,

—	having regard to Rule 94 of and Annex IV to its Rules of Procedure,

—	having regard to the report of the Committee on Budgetary Control (A8-0126/2017),

whereas, according to its financial statements, the final budget of the Euratom Supply Agency (the ‘Agency’) for the financial year 2015 was EUR 125 000, representing an increase of 20,19 % compared to 2014; whereas EUR 119 000 (95,2 %) of the budget of the Agency derives from the Union budget and EUR 6 000 (4,8 %) from its own revenues (bank interest on the paid-up capital);

whereas the Court of Auditors (the ‘Court’), in its report on the Agency's annual accounts for the financial year 2015 (the ‘Court's report’), stated that it has obtained reasonable assurances that the annual accounts for the financial year 2015 are reliable and that the underlying transactions are legal and regular,

whereas, in the context of the discharge procedure, the discharge authority stresses the particular importance of further strengthening the democratic legitimacy of the Union institutions by improving transparency and accountability, implementing the concept of performance-based budgeting and good governance of human resources,

Budget and financial management

Notes that budget monitoring efforts during the financial year 2015 resulted in a commitment appropriations execution rate of 98,92 %, representing an increase of 7,84 % compared to 2014; notes that the payment appropriation execution rate was 62,86 %, representing a decrease of 18,27 % compared to 2014; urges the Agency to respect the principle of annuality to the maximum extent possible in the future;

Notes that, according to the Court's report, the level of carry-overs of committed appropriations was EUR 41 482 (50,5 %) for Title II (administrative expenditure), compared to EUR 8 970 in 2014 (14,9 %); notes that, according to the Agency, those carry-overs related to the purchase of IT hardware and consulting services ordered in the fourth quarter of 2015 that went beyond the year-end, mainly due to a delay in decision-making on the possibility to use the Commission's DIGIT framework contracts;

Procurement and recruitment procedures

Notes that the Agency had 17 members of staff at the end of 2015, all of whom were Commission officials; notes, furthermore, that one contractual agent post was not replaced after the holder of the post resigned;

Other comments

Notes that, according to the Agency, it processed 375 transactions in 2015, including contracts, amendments and notifications of front-end activities in order to ensure the security of supply of nuclear materials;

Notes that in 2015 the Agency prepared and presented to its advisory committee a draft proposal to amend its rules in order to bring them into line with current market practices; notes, furthermore, that if adopted, this would be the first revision of the rules since 1975; calls on the Agency to inform the discharge authority of further developments regarding the amendment of its rules;

Refers, for other observations of a cross-cutting nature accompanying its decision on discharge, to its resolution of 27 April 2017 (1) on the performance, financial management and control of the agencies.

(1) Texts adopted, P8_TA(2017)0155 (see page 372 of this Official Journal).