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Document 52014TA1210(35)
Report on the annual accounts of the European Union Fundamental Rights Agency for the financial year 2013, together with the Agency’s replies
Report on the annual accounts of the European Union Fundamental Rights Agency for the financial year 2013, together with the Agency’s replies
Report on the annual accounts of the European Union Fundamental Rights Agency for the financial year 2013, together with the Agency’s replies
IO C 442, 10.12.2014, p. 301–307
(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 442/301 |
REPORT
on the annual accounts of the European Union Fundamental Rights Agency for the financial year 2013, together with the Agency’s replies
(2014/C 442/35)
INTRODUCTION
1. |
The European Union Fundamental Rights Agency (hereinafter ‘the Agency’, aka ‘FRA’), which is located in Vienna, was established by Council Regulation (EC) No 168/2007 (1). The objective of the Agency is to provide the relevant authorities of the Union and its Member States with assistance and expertise when implementing Union law relating to fundamental rights (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 Agency’s supervisory and control systems. This is supplemented by evidence provided by the work of other auditors (where relevant) 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. |
In 2013, the overall level of committed appropriations was 100 %, indicating that commitments were made in a timely manner. However the level of committed appropriations carried over to 2014 was high at 5 79 429 euro (27 %) for title II (administrative expenditure) and 5 6 25 444 euro (69 %) for title III (operating expenditure). |
12. |
The amounts carried over under title II mainly relate to the planned purchase of IT goods and services. The carry-overs under title III mainly reflect the multi-annual nature of the Agency’s operational projects, where payments are made according to planned schedules. |
FOLLOW-UP OF PREVIOUS YEAR’S COMMENTS
13. |
An overview of the corrective actions taken in response to the Court's comments from the previous year is provided in Annex I. |
This Report was adopted by Chamber IV, headed by Mr Pietro RUSSO, Member of the Court of Auditors, in Luxembourg at its meeting of 16 September 2014.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President
(2) Annex II summarises the Agency’s competences and activities. It is presented for information purposes.
(3) These include the balance sheet and the economic outturn account, 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) Article 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.
ANNEX I
Follow-up of previous year’s comments
Year |
Court's comment |
Status of corrective action (Completed/Ongoing/Outstanding/N/A) |
2012 |
In 2012, the Agency procured cleaning services via cascading framework contracts to two suppliers. Due to a clerical error during the evaluation of offers, the ranking of the contractors was incorrect. One specific contract for 56 784 euro awarded in 2012 and the related payments are irregular. Following the Court’s audit, the Agency has amended the ranking of the contractors accordingly. |
Completed |
2012 |
The Agency did not have a formal ex post verification procedure in place during 2012. A formal procedure was however implemented at the beginning of 2013, following a comprehensive risk analysis conducted by the Agency. |
Completed |
2012 |
While budget implementation for title III (operational expenditure) was low at 49 % of committed appropriations, this did not arise from delays in the implementation of the Agency’s Annual Work Programme and reflects the multi-annual nature of activities. The Agency has adopted a budgetary planning module that is linked directly to its Annual Work Programme and payments were planned and executed according to operational needs. |
N/A |
ANNEX II
European Union Agency for Fundamental Rights (Vienna)
Competences and activities
Areas of Union competence deriving from the Treaty |
Collection of information
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Competences of the Agency (Council Regulation (EC) No 168/2007) |
Objectives
Tasks
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Governance |
Management Board Composition One independent person appointed by each Member State, one independent person appointed by the Council of Europe and two representatives of the Commission. Duties To adopt the budget, work programme and annual reports. To adopt the final budget and the establishment plan. To give an opinion on the final accounts. Executive Board Composition
Scientific Committee Composition
Director Appointed by the Management Board on a proposal from the Commission and after opinions of the European Parliament and the Council of the European Union (who will state their preference). 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 Agency in 2013 (2012) |
Final Budget 21,620(20,376) million euro of which the Union subsidy is 99 % (99 %) Staff as at 31 December 2013 78 (72) posts in the establishment plan, of which occupied: 75 (70) + 38 (22) other staff (contract staff, seconded national experts) Total staff: 116 (94), undertaking the following tasks:
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Products and services 2013 (2012) |
FRANET Number of contributions by the 28 contractors (national lots): 403 (185) Number of contributions by the partner in charge of the EU International Analysis: 1 (1) Number of contributions by the partner in charge of the Comparative Analysis: 2 (1) Number of meetings: 3 (3) (one with 4 participants, one with 10 participants and one with 2 participants) Research Reports Number of reports: 19 (13) plus 12 (23) language versions Number of meetings: 1 (2) Annual reports: 2 (2) plus 2 (3) language versions Annual Report Summary: 1 (1) plus 2 (2) language versions FRA opinions: 2 (3) E-book FRA Annual Report 2012: 1 (0) plus 1 (0) language versions Factsheets: 4 (11) plus 71 (118) language versions Non-Research Materials Various FRA publications: 20 (5) plus various (31) language versions Posters: 15 (20) Key Conferences and Events Fundamental Rights Conference: 1 (1) Diversity Day Event: 0 (1) FRA Symposium: 1 (1) Meeting of Fundamental Rights Platform: 1 (1) Joint Seminar with (Irish) EU Presidency 1 (1) Cooperation with institutions and bodies at EU and Member State level Member States: 29 (7) Council of the EU: 19 (9) European Commission: 22 (12) European Parliament: 15 (20) EU external action service: 4 (-) EU Agencies and other bodies: 23 (-) European Court of Justice: 2 (1) Committee of the Regions: 1 (1) European Economic and Social Committee: 0 (1) European Ombudsman: 2 (1) Fundamental Rights Platform: 3 (3) Council of Europe: 25 (24) OSCE: 4 (2) United Nations: 9 (2) Specialised Bodies (NHRIs and Equality Bodies): 8 (3) Other Meetings and Round Tables: 7 (12) |
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Source: Annex supplied by the Agency. |
THE AGENCY’S REPLIES
11 and 12. |
At the beginning of year, the Agency plans the carry overs for the following year and closely monitors their evolution. The level of cancellations (less than 2 %) is an indicator of the precise planning and management of the carry overs. The Agency’s consumption of its EU subsidy over the past two budget years has been in excess of 99 % demonstrating an excellent budgetary management. |