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Document 52015TA1209(36)
Report on the annual accounts of the European Police Office for the financial year 2014 together with the Office’s reply
Report on the annual accounts of the European Police Office for the financial year 2014 together with the Office’s reply
Report on the annual accounts of the European Police Office for the financial year 2014 together with the Office’s reply
IO C 409, 9.12.2015, p. 324–333
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
9.12.2015 |
EN |
Official Journal of the European Union |
C 409/324 |
REPORT
on the annual accounts of the European Police Office for the financial year 2014 together with the Office’s reply
(2015/C 409/36)
INTRODUCTION
1. |
The European Police Office (hereinafter ‘the Office’, aka ‘Europol’), which is located in The Hague, was established by Council Decision (2009/371/JHA) (1). The objective of the Office is to support and strengthen action by the Member States’ police authorities and other law enforcement services and their mutual cooperation in preventing and combating serious crime affecting two or more Member States, terrorism and forms of crime which affect a common interest covered by a Union policy (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 Office’s supervisory and control systems. This is supplemented by evidence provided by the work of other auditors 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. |
Budget implementation rates improved significantly in 2014 and total carry-overs of committed appropriations decreased to 5,7 million euro, i.e. 6,7 % (2013: 11,6 %; 2012: 19,6 %). Carry-overs of committed appropriations were still relatively high for title II (administrative expenditure) at 1,9 million euro, i.e. 27 % (2013: 3,0 million euro, i.e. 41 %). They mainly related to maintenance and to modifications to Europol’s headquarters opened in 2011 (1,1 million euro). |
12. |
The cancellation rate of committed appropriations carried over from the previous year was high at 22 % (2013: 9 %). Cancellations were mainly related to delays in IT projects provided by external suppliers (mainly in the area of document and asset management and the exchange of police data). |
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS
13. |
An overview of the corrective actions taken in response to the Court’s comments from the previous years is provided in Annex I. |
This Report was adopted by Chamber IV, headed by Mr Milan Martin CVIKL, Member of the Court of Auditors, in Luxembourg at its meeting of 8 September 2015.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President
(1) OJ L 121, 15.5.2009, p. 37.
(2) Annex II summarises the Office’s competences and activities. It is presented for information purposes.
(3) These include the balance sheet and the statement of financial performance, 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) Articles 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.
(8) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1).
ANNEX I
Follow-up of previous years’ comments
Year |
Court's comment |
Status of corrective action (Completed/Ongoing/Outstanding/N/A) |
2011 |
Exceptions and deviations were recorded for 7 % of 2011 payments. |
Ongoing |
2013 |
Although the Office has improved the preparation, execution and documentation of procurement procedures over the years, not all decisions taken in 2013 were based on sufficiently specific selection criteria, realistic price offers or in accordance with the established professional requirements. This affected the effectiveness of the procurement procedures. |
Ongoing |
2013 |
Budget implementation rates further improved in 2013 and total carry-overs of committed appropriations decreased to 9,4 million euro or 11,6 % (2012: 16,3 million euro or 19,6 %). However, carry-overs of committed appropriations were still high for title II (administrative expenditure) with 3,0 million euro or 41 % (2012: 4,2 million euro or 49 %). They mainly related to planned modifications of the building late in the year (1,8 million euro) and other administrative costs for which invoices had not been received at year end. |
N/A |
ANNEX II
European Police Office (The Hague)
Competences and Activities
Areas of Union competence deriving from the Treaty (Article 88 of the Treaty on the Functioning of the European Union) |
‘Europol’s mission shall be to support and strengthen action by the Member States’ police authorities and other law enforcement services and their mutual cooperation in preventing and combating serious crime affecting two or more Member States, terrorism and forms of crime which affect a common interest covered by a Union policy’. |
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Competences of the Office (Council Decision 2009/371/JHA establishing the European Police Office (Europol) |
Competence Europol’s competence shall cover organised crime, terrorism and other forms of serious crime affecting two or more Member States in such a way as to require a common approach by the Member States owing to the scale, significance and consequences of the offences. Europol’s competence shall also cover related criminal offences as defined in Article 4(3) ECD. Principal tasks
Additional tasks
Additionally, to assist Member States through support, advice and research in the following areas
Europol shall also act as the Central Office for combating euro counterfeiting in accordance with Council Decision 2005/511/JHA of 12 July 2005 on protecting the euro against counterfeiting, by designating Europol as the Central Office for combating euro counterfeiting. Europol shall process and transfer financial messaging data in accordance with the Agreement between the European Union and the United States of America on the processing and transfer of Financial Messaging Data from the European Union to the United States for the purposes of the ‘Terrorist Finance Tracking Program’ (TFTP). Europol shall continue efforts to establish the Prüm Helpdesk in order to support the daily application of the ‘Prüm Decisions’ in accordance with the Council conclusions of 13 December 2011 on intensifying the implementation of the ‘Prüm Decisions’. Europol shall support the EU Policy Cycle for serious and organised crime and EMPACT (1) projects in line with the Council conclusions on the creation and implementation of an EU policy cycle for organised and serious international crime and the subsequent Council conclusions of 27 May 2011 on setting the EU’s priorities for the fight against organised crime between 2011 and 2013. Europol shall host the European Cybercrime Centre (EC3) and act as the focal point in Europe’s fight against cybercrime in accordance with the Communication from the Commission to the Council and European Parliament COM(2012) 140 final of 28 March 2012‘Tackling crime in our Digital Age: Establishing a European Cybercrime Centre’. |
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Governance |
Management Board The Management Board shall be composed of one representative of each Member State and one representative of the Commission. Director
External audit European Court of Auditors Internal audit
Data protection and safeguarding of personal rights
Discharge authority European Parliament, taking into account a recommendation from the Council, acting by qualified majority. |
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Resources made available to the Office in 2014 (2013) |
Final budget 2014 84,3(82,5) million euro Staff in 2014
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Products and services in 2014 (2013) |
Europol as the principal EU support centre for law enforcement operations Operational support to operations and Joint Investigation Teams (JITs) include: data processing, cross match reports, intelligence notifications, technical/forensic support and expertise, mobile office deployments, analysis reports, operational coordination at Europol HQ, operational meetings, financial assistance, etc. Europol increased the delivery of operational products and services both in quantity and quality in support of an increasing proportion of high profile and EMPACT-related operations.
Strategic analysis capability Strategic products incl. threat assessments and situation reports
Europol as the EU criminal information hub Information management capabilities, Secure Information Exchange Network Application (SIENA), Europol Information System (EIS), Liaison Bureaux network.
Europol as the EU centre for law enforcement expertise Europol Platforms for Experts (EPE), Data exchange platforms and storage solutions, Knowledge products and services, Training, Conferences and awareness sessions:
External relations Europol cooperates with a number of EU partners, third countries and international organisations. The exchange of information with these partners takes place on the basis of cooperation agreements. Strategic agreements make it possible for the two parties involved to exchange all information with the exception of personal data, while operational agreements also allow the exchange of personal data.
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(1) European Multidisciplinary Platform Against Criminal Threats (EMPACT).
(2) Islamic State of Iraq and the Levant (ISIL).
Source: Annex supplied by the Office.
THE OFFICE’S REPLY
11. |
Europol takes note of the ECA’s comment and will continue its efforts to ensure efficient and compliant budget implementation, especially concerning carry-forwards in relation to administrative expenditure. |
12. |
Europol acknowledges the ECA’s comment regarding the high level of cancellation rates of carry-forwards from the previous year. The delayed IT projects related to so called ‘turn-key’ solutions procured by Europol. The low budget implementation for these projects was mainly a result of the suppliers failing to deliver in line with the agreed planning. The delays did not affect operational business delivery as existing IT solutions continued to be in use for the relevant systems. It should be noted that compared with the previous financial year, Europol significantly reduced the carry-forwards in absolute figures. Accordingly, despite the delivery delay caused by external contractors, the actual nominal increase of unused carry-forwards was 0,9 million euro at the end of 2014 (compared with 2013). |