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Document 52014TA1210(01)
Summary of the results of the Court’s 2013 annual audits of the European Agencies and other bodies
Summary of the results of the Court’s 2013 annual audits of the European Agencies and other bodies
Summary of the results of the Court’s 2013 annual audits of the European Agencies and other bodies
IO C 442, 10.12.2014, p. 1–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
10.12.2014 |
EN |
Official Journal of the European Union |
C 442/1 |
Summary of the results of the Court’s 2013 annual audits of the European Agencies and other bodies
(2014/C 442/01)
CONTENTS
|
|
Paragraph |
Page |
||
|
Introduction |
1 — 5 |
2 |
||
|
Information in support of the Court’s opinions |
6 |
2 |
||
|
Audit results |
7 — 20 |
2 |
||
|
Opinions on the reliability of the accounts |
7 — 8 |
2 |
||
|
Opinions on the legality and regularity of the transactions underlying the accounts |
9 — 11 |
3 |
||
|
Comments not calling the Court’s opinions into question |
12 — 20 |
3 |
||
|
Comments on the reliability of accounts |
14 |
4 |
||
|
Comments on the legality and regularity of transactions |
15 |
4 |
||
|
Comments on internal controls |
16 |
4 |
||
|
Comments on budget implementation |
17 — 18 |
4 |
||
|
Other comments |
19 |
4 |
||
|
Follow-up of previous years’ comments |
20 |
4 |
||
|
Conclusions |
21 — 23 |
4 |
||
|
6 |
|||
|
11 |
|||
|
15 |
|||
INTRODUCTION
|
1. |
Pursuant to the provisions of Article 287 of the Treaty on the functioning of the European Union, the Court has audited the annual accounts (1) for the financial year ended 31 December 2013 and the legality and regularity of the transactions underlying them for 32 decentralised agencies (2), 6 executive agencies, the Euratom Supply Agency (Euratom), the European Institute of Innovation and Technology (EIT) and the Europol Pension Fund (hereinafter ‘agencies’). Details on the audited agencies, their budgets and staff are provided in Annex I. |
|
|
3. |
Decentralised agencies play an important role in implementing EU policies, especially tasks of a technical, scientific, operational and/or regulatory nature. Their aim is to allow the Commission to concentrate on policymaking and to reinforce cooperation between the EU and national governments by pooling technical and specialist expertise from both sides. They are located throughout the EU. Executive agencies assist the Commission in the implementation of Union spending programmes. They are set up for a fixed period and based in the same location as the Commission. |
|
4. |
The agencies’ 2013 budget amounted to some 2 billion euro (2012: EUR 1,6 billion euro), i.e. about 1,4 % of the EU general budget (2012: 1,2 %). Approximately 1 billion euro comes from the European Commission’s subsidies and the rest is income from fees and other sources. The agencies employ some 6 500 (2012: 6 100) permanent and temporary officials, i.e. 14 % (2012: 13 %) of the total number of EU officials authorised under the EU general budget (staff establishment plan). In addition, some 2 900 other staff are working for the agencies (contract or seconded staff). |
|
5. |
Whereas financial risk related to the agencies is relatively low compared to the total EU budget, the reputational risk for the Union is high: they are highly visible in the Member States and they have significant influence on policy- and decision-making and programme implementation in areas of vital importance to European citizens, i.e. health, safety, security, freedom and justice. |
INFORMATION IN SUPPORT OF THE COURT’S OPINIONS
|
6. |
The audit approach taken by the Court comprises analytical audit procedures, direct testing of transactions and an assessment of the agencies’ internal controls. This is supplemented by evidence provided by the work of other auditors (where relevant) and an analysis of management representations. In order to consider the particular risks involved, the 2013 audit placed special emphasis on the legality and regularity of grant transactions (in the 11 agencies concerned, see Annex II) and related internal controls. The audit of recruitment procedures focused on a follow-up of previous years’ findings. |
AUDIT RESULTS
Opinions on the reliability of the accounts
|
7. |
The final accounts of all agencies present fairly, in all material respects, their financial position as at 31 December 2013 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the Commission’s Accounting Officer. |
|
8. |
Without calling into question its opinion expressed for eu-LISA, the Court’s emphasis of matter (3) paragraph draws attention to the valuation of the Schengen Information System (SIS II), the Visa Information System (VIS) and Eurodac (systems) in the Agency’s accounts. The operational management of these systems was transferred to the Agency from the Commission in May 2013 by way of a non-exchange transaction and is the core task of the Agency. In the absence of reliable and complete information in respect of their total development cost, they are recorded in the Agency’s accounts at their net book values as per the Commission’s books and updated at year end. These values relate mainly to hardware and off-the-shelf software components and do not include software development costs. |
Opinions on the legality and regularity of the transactions underlying the accounts
|
9. |
As was the case last year, the Court concluded that the transactions underlying the annual accounts for the year ended 31 December 2013 were legal and regular in all material respects for all agencies except EIT and Frontex (European Agency for the Management of Operational Cooperation at the External Borders). |
|
10. |
A qualified opinion (4) was issued for EIT. Despite further improvements in the Institute’s ex ante and ex post verifications, a material, but not pervasive level of error was found in relation to the legality and regularity of grant transactions and to procurements. |
|
11. |
The Court also issued a qualified opinion for Frontex. There is still insufficient audit evidence on the legality and regularity of grant transactions. Despite the introduction of more comprehensive ex ante verifications for grant agreements signed since June 2013, the majority of 2013 transactions resulted from grant agreements signed before that date. The possible effects are material but no longer pervasive, as was the case last year (5). |
Comments not calling the Court’s opinions into question
|
12. |
Without calling its opinions into question, the Court made a total of 97 (2012: 123) comments affecting 35 agencies to highlight matters of importance and to indicate room for improvement. Comments were made regarding the reliability of accounts, the legality and regularity of transactions, internal controls, budget implementation and other matters such as sound financial management. Having audited recruitment procedures in detail for several years, the 2013 audit was a follow-up of previous years’ findings in this area (hence the decrease in the number of comments) (6). |
Chart 1
Number of comments by heading
Source: Specific reports on the agencies’ 2013 annual accounts.
|
13. |
An overview of the comments made for each of the agencies is provided in Annex II. A summary of the most frequent comments is provided below. |
Comments on the reliability of accounts
|
14. |
Four comments were made in relation to four agencies and addressed weaknesses in the recording of accruals, the completeness of notes to the financial statements, the accounting of fixed assets and the reconciliation of suppliers’ statements at year-end. (Last year, five of the seven comments made related to non-validated accounting systems which have since been validated by the agencies’ accountants.) |
Comments on the legality and regularity of transactions
|
15. |
The seven comments concern seven agencies. Six of them relate to weaknesses in procurement procedures in areas such as transparency of the outsourcing procedures, consistency between contract notice and tender specifications, the consistent application of eligibility/selection criteria, and the extension of framework contracts. Last year, the same number of comments was made on procurement procedures. |
Comments on internal controls
|
16. |
The 17 comments (2012: 34) concern 10 agencies (2012: 22). In four cases (2012: five) they related to weaknesses in the implementation of internal control standards, either because they had not been adopted at year-end or they were adopted but only partially implemented, or corrective action was still ongoing. A positive development is the decrease in comments made on fixed assets management (from seven in 2012 to two in 2013) and grant management (from five in 2012 to two in 2013). |
Comments on budget implementation
|
17. |
A high level of carry-overs of committed appropriations remains the most frequent comment in this area and concerned 24 (2012: 26) agencies. Although a high level of carry-overs is usually considered to be at odds with the budgetary principle of annuality and can indicate weaknesses in budget planning and implementation, it often resulted from events (partly) beyond the agencies’ control (e.g. invoices or cost declarations that had not been received by the year-end) or were justified by the multiannual nature of operations, procurement procedures or projects. |
|
18. |
High levels of cancellations of carry-overs from previous years were noted in seven cases (2012: nine). Such cancellations indicate that the appropriations carried over were made on the basis of overestimated needs or were otherwise not justified. |
Other comments
|
19. |
There were 22 (2012: 27) other comments which concerned 15 agencies (2012: 20). Six related to the absence of headquarter agreements with agencies’ host countries and 11 were to matters of sound financial management, for example:
|
Follow-up of previous years’ comments
|
20. |
Annex III shows that for the 192 open comments at the end of 2012, in 2013 corrective action was completed in 94 cases, ongoing in 47 and outstanding in five cases (no corrective action was required for 46 comments, mainly in relation to budget carry-overs). |
CONCLUSIONS
|
21. |
All agencies prepared their accounts in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the Commission’s Accounting Officer. |
|
22. |
The Court concluded that transactions underlying the accounts were legal and regular for all except two agencies. Qualified opinions were issued for EIT and Frontex (mainly in relation to grant transactions). |
|
23. |
Agencies further improved their procedures by taking corrective action in response to the Court’s comments from previous years. Nevertheless, there is considerable room for improvement, as indicated by the high number of comments made in respect of 2013. |
(1) These comprise the ‘financial statements’ and the ‘reports on the implementation of the budget’.
(2) The European Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA) was granted financial autonomy by the Commission on 22 May 2013 and was audited by the Court for the first time in 2013.
(3) An Emphasis of Matter paragraph is used to draw readers’ attention to a matter which is not materially misstated in the accounts, but is of such importance that it is fundamental to users’ understanding of the accounts.
(4) The Court expresses a qualified opinion when the auditor has obtained sufficient appropriate audit evidence and concludes that misstatements or instances of non-compliance are material, but not pervasive, to the annual accounts or underlying transactions (as outlined in paragraph 10). The Court also expresses a qualified opinion when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the possible effects on the annual accounts or underlying transactions of that inability are material but not pervasive (as outlined in paragraph 11).
(5) The Court gave a disclaimer of opinion for the financial year 2012.
(6) In 2013, the Court made 3 recruitment-related comments (2012: 17).
ANNEX I
Agencies' income (budget forecasts, entitlements established and amounts received) and staff establishment plans
|
|
2013 |
2012 |
||||||||||
|
Agency |
Parent DG |
Policy Area |
Forecasted income budget (2) (million euro) |
Change of forecasted Income budget 2013 vs 2012 |
Entitlements established (2) (million euro) |
Amounts received (2) (million euro) |
Staff establishment plan (3) |
Change of establishment plan 2013 vs 2012 |
Forecasted income budget (4) (million euro) |
Entitlements established (4) (million euro) |
Amounts received (4) (million euro) |
Staff establishment plan (3) |
|
Decentralised Agencies |
|
|
|
|
|
|
|
|
||||
|
European Medicines Agency — EMA |
SANCO |
Health and Consumer |
252 |
14 % |
269 |
240 |
611 |
4 % |
222 |
254 |
224 |
590 |
|
Office for Harmonization in the Internal Market — OHIM |
MARKT |
Internal Market and Services |
418 |
-3 % |
189 |
189 |
861 |
11 % |
429 |
176 |
176 |
775 |
|
European Aviation Safety Agency — EASA |
MOVE |
Mobility and Transport |
151 |
1 % |
125 |
125 |
692 |
9 % |
150 |
116 |
115 |
634 |
|
European Agency for the Management of Operational Cooperation at the External Borders — Frontex |
HOME |
Home Affairs |
94 |
4 % |
92 |
92 |
153 |
7 % |
90 |
76 |
76 |
143 |
|
European Police Office — Europol |
HOME |
Home Affairs |
83 |
-1 % |
83 |
83 |
457 |
0 % |
84 |
83 |
83 |
457 |
|
European Food Safety Authority — EFSA |
SANCO |
Health and Consumer |
76 |
-1 % |
76 |
76 |
351 |
-1 % |
77 |
77 |
77 |
355 |
|
European Maritime Safety Agency — EMSA |
MOVE |
Mobility and Transport |
57 |
-3 % |
58 |
56 |
213 |
0 % |
59 |
54 |
53 |
213 |
|
European Centre for Disease Prevention and Control — ECDC |
SANCO |
Health and Consumer |
58 |
0 % |
59 |
59 |
198 |
-1 % |
58 |
58 |
58 |
200 |
|
Translation Centre for the Bodies of the European Union — CdT |
DGT |
Translation |
52 |
8 % |
54 |
50 |
206 |
-6 % |
48 |
49 |
45 |
220 |
|
European Environment Agency — EEA |
ENV |
Environment |
49 |
17 % |
63 |
63 |
138 |
1 % |
42 |
52 |
51 |
136 |
|
European Body for the Enhancement of Judicial Cooperation — Eurojust |
JUST |
Justice |
32 |
-3 % |
32 |
32 |
213 |
0 % |
33 |
33 |
33 |
213 |
|
European Chemicals Agency — ECHA |
ENTR |
Enterprise and Industry |
99 |
200 % |
98 |
98 |
503 |
7 % |
33 |
35 |
35 |
470 |
|
European Railway Agency — ERA |
MOVE |
Mobility and Transport |
26 |
0 % |
26 |
26 |
143 |
-1 % |
26 |
26 |
26 |
144 |
|
European Union Agency for Fundamental Rights — FRA |
JUST |
Justice |
22 |
5 % |
22 |
22 |
78 |
4 % |
21 |
21 |
21 |
75 |
|
European Banking Authority — EBA |
MARKT |
Internal Market and Services |
26 |
24 % |
26 |
26 |
93 |
37 % |
21 |
19 |
19 |
68 |
|
European foundation for the improvement of living & working conditions — Eurofound |
EMPL |
Internal Market and Services |
21 |
0 % |
21 |
21 |
101 |
0 % |
21 |
21 |
21 |
101 |
|
European Training Foundation — ETF |
EAC |
Education and Culture |
20 |
-5 % |
22 |
22 |
96 |
0 % |
21 |
20 |
20 |
96 |
|
European Securities and Markets Authority — ESMA |
MARKT |
Internal Market and Services |
28 |
40 % |
30 |
30 |
121 |
61 % |
20 |
19 |
19 |
75 |
|
European Centre for the Development of Vocational Training — Cedefop |
EAC |
Education and Culture |
19 |
0 % |
18 |
18 |
100 |
-1 % |
19 |
20 |
20 |
101 |
|
European Insurance and Occupational Pensions Authority — EIOPA |
MARKT |
Internal Market and Services |
19 |
19 % |
18 |
18 |
80 |
16 % |
16 |
14 |
14 |
69 |
|
European Monitoring Centre for Drugs and Drug Addiction — EMCDDA |
HOME |
Home Affairs |
16 |
0 % |
16 |
16 |
84 |
0 % |
16 |
16 |
16 |
84 |
|
European Agency for Safety and Health at Work — EU-OSHA |
EMPL |
Internal Market and Services |
15 |
0 % |
16 |
16 |
44 |
0 % |
15 |
15 |
15 |
44 |
|
Community Plant Variety Office — CPVO |
SANCO |
Health and Consumer |
14 |
8 % |
13 |
13 |
48 |
4 % |
13 |
13 |
13 |
46 |
|
European GNSS Agency — GSA |
ENTR |
Enterprise and Industry |
14 |
8 % |
54 |
54 |
77 |
75 % |
13 |
21 |
21 |
44 |
|
European Fisheries Control Agency — EFCA |
MARE |
Maritime Affairs & Fisheries |
9 |
-10 % |
9 |
9 |
54 |
0 % |
10 |
10 |
10 |
54 |
|
European Institute for Gender equality— EIGE |
JUST |
Justice |
7 |
-13 % |
8 |
8 |
30 |
0 % |
8 |
8 |
8 |
30 |
|
European Police College — CEPOL |
HOME |
Home Affairs |
8 |
0 % |
9 |
9 |
28 |
0 % |
8 |
9 |
9 |
28 |
|
European Union Agency for Network and Information Security — ENISA |
CONNECT |
Communication Networks, Content and Technology |
10 |
25 % |
10 |
9 |
47 |
0 % |
8 |
8 |
8 |
47 |
|
Agency for the Cooperation of Energy Regulators — ACER |
ENER |
Energy |
12 |
71 % |
12 |
12 |
49 |
14 % |
7 |
7 |
7 |
43 |
|
European Asylum Support Office — EASO |
HOME |
Home Affairs |
11 |
57 % |
10 |
10 |
45 |
18 % |
7 |
2 |
2 |
38 |
|
Office of the Body of European Regulators for Electronic Communications — BEREC |
CONNECT |
Communication Networks, Content and Technology |
4 |
33 % |
4 |
4 |
16 |
0 % |
3 |
3 |
3 |
16 |
|
European Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice — eu-LISA |
HOME |
Home Affairs |
34 |
|
19 |
19 |
120 |
financially autonomous from 2013 |
n/a |
n/a |
n/a |
n/a |
|
Executive Agencies |
|
|
|
|
|
|
|
|
|
|
|
|
|
Education, Audiovisual and Culture Executive Agency — EACEA |
EAC |
Education and Culture |
51 |
2 % |
52 |
52 |
105 |
2 % |
50 |
50 |
50 |
103 |
|
Research Executive Agency — REA |
RTD |
Research and Innovation |
47 |
2 % |
47 |
47 |
140 |
9 % |
46 |
47 |
47 |
128 |
|
European Research Council Executive Agency — ERCEA |
RTD |
Research and Innovation |
40 |
3 % |
40 |
40 |
100 |
0 % |
39 |
39 |
39 |
100 |
|
Executive Agency for Competitiveness and Innovation — EACI |
ENER |
Energy |
16 |
0 % |
16 |
16 |
37 |
0 % |
16 |
17 |
17 |
37 |
|
Trans-European Transport Network Executive Agency — TEN-T EA |
MOVE |
Mobility and Transport |
10 |
0 % |
10 |
10 |
33 |
0 % |
10 |
10 |
10 |
33 |
|
Executive Agency for Health and Consumers — EAHC |
SANCO |
Health and Consumer |
7 |
0 % |
7 |
7 |
12 |
0 % |
7 |
7 |
7 |
12 |
|
Other Bodies |
|
|
|
|
|
|
|
|
|
|
|
|
|
European Institute of Innovation and Technology — EIT |
EAC |
Education and Culture |
99 |
27 % |
97 |
97 |
34 |
21 % |
78 |
77 |
77 |
28 |
|
Euratom Supply Agency (1) — Euratom |
ENER & RTD |
Energy & Research and Innovation |
0,1 |
0 % |
0,1 |
0,1 |
25 |
0 % |
0,1 |
0,1 |
0,1 |
25 |
|
Europol Pension Fund — EPF |
HOME |
Administrative Expenditure of Europol |
n/a |
|
n/a |
n/a |
n/a |
|
n/a |
n/a |
n/a |
n/a |
|
Total |
|
|
2 026 |
10 % |
1 830 |
1 794 |
6 536 |
8 % |
1 844 |
1 582 |
1 545 |
6 075 |
|
|
|
2013 |
2012 |
|||||||||
|
|
Commission subsidy part in agencies’ income: |
|
51,9 % |
64,0 % |
||||||||
|
|
Agencies’ forecasted income budget in comparison with EU general budget: |
|
1,4 % |
1,4 % |
||||||||
|
|
Agencies’ staff stablishment plan in comparison with total under the EU general budget: |
|
14,0 % |
13,1 % |
||||||||
(1) Euratom Supply Agency is not consolidated in the EU annual accounts.
(2) According to 2013 provisional consolidated EU annual accounts.
(3) Permanent and temporary EU officials (AD and AST) only, according to staff establishment plan. In addition, some 2 880 staff are working for EU agencies on the basis of temporary or secondment contracts.
(4) According to 2012 final consolidated EU annual accounts (adjusted for OHIM).
ANNEX II
Comments made by the Court in 2013, not calling its opinion into question
|
|
Total No of comments |
Reliability of accounts |
Legality/Regularity of Transactions |
Internal Controls |
Budget Implementation |
Other comments |
||||||||||||
|
Weaknesses in procurement procedures |
Other |
ICS not fully implemented |
Weak controls over fixed assets/stock taking |
Weak grant controls |
Other |
High carry-overs |
High budget transfers |
High cancellations of 2012 carry-overs |
Insufficient commitments |
Other |
Recruitment |
SFM |
No headquarters agreement with MS |
Other |
||||
|
1 |
ACER — Ljubljana |
3 |
|
|
|
|
|
|
|
X |
|
|
|
X |
|
X |
|
|
|
2 |
BEREC — Riga |
2 |
|
|
|
|
|
|
|
|
|
X |
|
|
|
X |
|
|
|
3 |
CdT — Luxembourg |
4 |
|
X |
|
|
|
|
X |
|
|
|
|
|
|
X |
X |
|
|
4 |
Cedefop — Thessaloniki (1) |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5 |
CEPOL — Bramshill (1) |
3 |
|
|
|
|
|
|
|
X |
|
X |
|
|
X |
|
|
|
|
6 |
EFCA — Vigo |
1 |
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
7 |
CPVO — Angers |
1 |
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
8 |
EACEA — Brussels |
1 |
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
9 |
EACI — Brussels |
1 |
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
10 |
EAHC — Luxembourg |
3 |
|
|
|
|
|
|
|
X |
|
X |
X |
|
|
|
|
|
|
11 |
EASA — Cologne |
3 |
|
X |
|
|
|
|
|
X |
|
|
|
|
|
|
X |
|
|
12 |
EASO — Valletta (1) |
6 |
X |
|
|
X |
|
|
X |
X |
|
|
|
X |
X |
|
|
|
|
13 |
EBA — London |
2 |
|
|
|
|
|
|
|
X |
|
|
X |
|
|
|
|
|
|
14 |
ECDC — Stockholm (1) |
4 |
|
X |
|
|
|
|
|
X |
|
X |
X |
|
|
|
|
|
|
15 |
ECHA — Helsinki |
2 |
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
X |
|
16 |
EEA — Copenhagen (1) |
1 |
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
17 |
EFSA — Parma (1) |
3 |
|
|
|
X |
|
X |
X |
|
|
|
|
|
|
|
|
|
|
18 |
EIGE — Vilnius |
1 |
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
19 |
EIOPA — Frankfurt |
4 |
|
|
|
X |
|
|
XX |
X |
|
|
|
|
|
|
|
|
|
20 |
EIT — Budapest (1) |
4 |
|
|
X |
|
|
|
|
X |
|
X |
X |
|
|
|
|
|
|
21 |
EMA — London |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
22 |
EMCDDA — Lisbon (1) |
1 |
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
23 |
EMSA — Lisbon |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
24 |
ENISA — Heraklion |
4 |
|
|
|
|
|
|
|
X |
|
|
X |
|
|
XX |
|
|
|
25 |
ERA — Valenciennes |
5 |
|
|
|
|
|
|
X |
|
|
|
|
|
X |
X |
X |
X |
|
26 |
ERCEA — Brussels |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
27 |
ESMA — Paris |
4 |
|
|
|
|
|
|
|
X |
X |
|
|
|
|
XX |
|
|
|
28 |
ETF — Turin |
1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
29 |
eu-LISA — Tallinn |
8 |
|
|
|
X |
X |
|
|
|
|
|
|
XXXX |
|
X |
X |
|
|
30 |
EU-OSHA — Bilbao |
1 |
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
31 |
Euratom — Luxembourg |
2 |
X |
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
32 |
Eurofound — Dublin |
4 |
X |
|
|
|
X |
|
|
X |
|
|
|
|
|
|
X |
|
|
33 |
Eurojust — The Hague (1) |
2 |
|
|
|
|
|
|
|
X |
X |
|
|
|
|
|
|
|
|
34 |
Europol — The Hague |
2 |
|
X |
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
35 |
EPF — The Hague |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
36 |
FRA — Vienna |
1 |
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
37 |
Frontex — Warsaw (1) |
5 |
X |
|
|
|
|
|
|
X |
X |
|
|
X |
|
|
X |
|
|
38 |
GSA — Prague (1) |
2 |
|
X |
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
39 |
OHIM — Alicante |
3 |
|
|
|
|
|
|
|
X |
|
X |
|
|
|
X |
|
|
|
40 |
REA — Brussels |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
41 |
TEN-T EA — Brussels |
3 |
|
|
|
|
|
|
XX |
X |
|
|
|
|
|
|
|
|
|
Subtotals: |
97 |
4 |
6 |
1 |
4 |
2 |
2 |
9 |
24 |
3 |
7 |
6 |
7 |
3 |
11 |
6 |
2 |
|
|
Totals: |
4 |
7 |
17 |
47 |
22 |
|||||||||||||
|
|
|
4 % |
7 % |
18 % |
48 % |
23 % |
||||||||||||
(1) Grant management
ANNEX III
Follow-up of open 2011 and 2012 comments not calling the Court’s opinions into question
|
|
|
Total |
Completed |
Ongoing |
Outstanding |
N/A |
|
|
Decentralised Agencies |
|
|
|
|
|
|
1 |
European Medicines Agency — EMA |
8 |
4 |
1 |
|
3 |
|
2 |
Office for Harmonization in the Internal Market — OHIM |
5 |
2 |
|
|
3 |
|
3 |
European Aviation Safety Agency — EASA |
5 |
3 |
|
|
2 |
|
4 |
European Agency for the Management of Operational Cooperation at the External Borders — Frontex |
10 |
4 |
6 |
|
|
|
5 |
European Police Office — Europol |
14 |
10 |
1 |
|
3 |
|
6 |
European Food Safety Authority — EFSA |
6 |
3 |
1 |
|
2 |
|
7 |
European Maritime Safety Agency — EMSA |
6 |
3 |
2 |
|
1 |
|
8 |
European Centre for Disease Prevention and Control — ECDC |
3 |
|
1 |
|
2 |
|
9 |
Translation Centre for the Bodies of the EU — CdT |
2 |
|
2 |
|
|
|
10 |
European Environment Agency — EEA |
1 |
|
1 |
|
|
|
11 |
European Body for the Enhancement of Judicial Cooperation — Eurojust |
4 |
2 |
1 |
|
1 |
|
12 |
European Chemicals Agency — ECHA |
4 |
2 |
|
|
2 |
|
13 |
European Railway Agency — ERA |
6 |
3 |
3 |
|
|
|
14 |
European Union Agency for Fundamental Rights — FRA |
3 |
2 |
|
|
1 |
|
15 |
European Banking Authority — EBA |
7 |
5 |
1 |
|
1 |
|
16 |
European fFoundation for the Improvement of Living and Working Conditions — Eurofound |
0 |
|
|
|
|
|
17 |
European Training Foundation — ETF |
1 |
|
|
|
1 |
|
18 |
European Securities and Markets Authority — ESMA |
13 |
4 |
6 |
0 |
3 |
|
19 |
European Centre for the Development of Vocational Training — Cedefop |
5 |
4 |
|
|
1 |
|
20 |
European Insurance and Occupational Pensions Authority — EIOPA |
6 |
4 |
|
1 |
1 |
|
21 |
European Monitoring Centre for Drugs and Drug Addiction — EMCDDA |
6 |
2 |
4 |
0 |
|
|
22 |
European Agency for Safety and Health at Work — EU-OSHA |
4 |
3 |
1 |
|
|
|
23 |
Community Plant Variety Office — CPVO |
3 |
1 |
2 |
|
|
|
24 |
European GNSS Agency — GSA |
3 |
2 |
|
|
1 |
|
25 |
European Fisheries Control Agency — EFCA |
3 |
2 |
|
|
1 |
|
26 |
European Institute for Gender Equality — EIGE |
4 |
2 |
2 |
|
|
|
27 |
European Police College — CEPOL |
10 |
2 |
4 |
1 |
3 |
|
28 |
European Union Agency for Network and Information Security — ENISA |
2 |
1 |
1 |
|
|
|
29 |
Agency for the Cooperation of Energy Regulators — ACER |
7 |
5 |
2 |
|
|
|
30 |
European Asylum Support Office — EASO |
12 |
2 |
1 |
1 |
8 |
|
31 |
Office of the Body of European Regulators for Electronic Communications — BEREC |
14 |
11 |
3 |
|
|
|
32 |
European Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice — eu-LISA (1) |
|
|
|
|
|
|
|
Executive Agencies |
|
|
|
|
|
|
33 |
Education, Audovisual and Culture Executive Agency — EACEA |
1 |
|
|
|
1 |
|
34 |
Research Executive Agency — REA |
2 |
1 |
|
|
1 |
|
35 |
European Research Council Executive Agency — ERCEA |
0 |
|
|
|
|
|
36 |
Executive Agency for Competitiveness and Innovation — EACI |
2 |
2 |
|
|
|
|
37 |
Trans-European Transport Network Executive Agency — TEN-T EA |
1 |
|
|
|
1 |
|
38 |
Executive Agency for Health and Consumers — EAHC |
3 |
|
|
|
3 |
|
|
Other Bodies |
|
|
|
|
|
|
39 |
European Institute of Innovation and Technology — EIT |
3 |
2 |
1 |
|
|
|
40 |
Euratom Supply Agency — EURATOM |
2 |
1 |
|
1 |
|
|
41 |
Europol Pension Fund — EPF |
1 |
|
|
1 |
|
|
Totals |
192 |
94 |
47 |
5 |
46 |
|
(1) Agency first audited in 2013 therefore no 2012 comments to refer to.