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Document 52017TA1206(26)
Report on the annual accounts of the European Union Agency for Railways for the financial year 2016, together with the Agency’s reply
Report on the annual accounts of the European Union Agency for Railways for the financial year 2016, together with the Agency’s reply
Report on the annual accounts of the European Union Agency for Railways for the financial year 2016, together with the Agency’s reply
IO C 417, 6.12.2017, p. 166–170
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
6.12.2017 |
EN |
Official Journal of the European Union |
C 417/166 |
REPORT
on the annual accounts of the European Union Agency for Railways for the financial year 2016, together with the Agency’s reply
(2017/C 417/26)
INTRODUCTION
1. |
The European Union Agency for Railways (hereinafter ‘the Agency’, aka ‘ERA’), which is located in Lille and Valenciennes, was created by Regulation (EC) No 881/2004 of the European Parliament and of the Council, which was replaced by Regulation (EU) 2016/796 of the European Parliament and of the Council (1). The Agency’s task is to enhance the level of interoperability of railway systems and to develop a common approach to safety in order to contribute to creating a more competitive European railway sector with a high level of safety. |
2. |
The table below presents key figures for the Agency (2). Table Key figures for the Agency
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INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE
3. |
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 and an analysis of management representations. |
OPINION
Reliability of the accounts Opinion on the reliability of the accounts
Legality and regularity of the transactions underlying the accounts Revenue Opinion on the legality and regularity of revenue underlying the accounts
Payments Opinion on the legality and regularity of payments underlying the accounts
Responsibilities of management and those charged with governance
Auditor’s responsibilities for the audit of the accounts and underlying transactions
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FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS
16. |
An overview of the corrective action taken in response to the Court’s comments from previous years is provided in the Annex. |
This Report was adopted by Chamber IV, headed by Mr Baudilio TOMÉ MUGURUZA, Member of the Court of Auditors, in Luxembourg at its meeting of 12 September 2017.
For the Court of Auditors
Klaus-Heiner LEHNE
President
(1) OJ L 220, 21.6.2004, p. 3, and OJ L 138, 26.5.2016, p. 1. In accordance with the latter Regulation, the Agency’s original name, the European Railway Agency, was changed to the European Union Agency for Railways.
(2) More information on the Agency’s competences and activities is available on its website: www.era.europa.eu
(3) Staff includes officials, temporary and contract staff and seconded national experts.
Source: data provided by the Agency.
(4) The financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes.
(5) The reports on implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes.
(6) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1).
ANNEX
Follow-up of previous years’ comments
Year |
Court's comments |
Status of corrective action (Completed/Ongoing/Outstanding/N/A) |
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2013 |
According to the Agency’s founding regulation (1), staff shall consist of:
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Completed (2) |
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At the end of 2013, 136 temporary employees were working for the Agency. The founding regulation also stipulates that during the first 10 years of the Agency’s operations, the five-year period for them may be extended by up to a maximum of a further three years when required to guarantee business continuity. The Agency used this option as standard practice until mid-2013. Furthermore, in the period from September 2013 to March 2014, the Agency re-employed four temporary employees (for an eight-year period) whose contracts with ERA had ended in 2013 after the maximum eight-year period. |
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In 2013 the Agency adopted a new decision in agreement with its Administrative Board and the Commission, according to which temporary employees can have indefinite contracts. The proposal for a revised founding regulation for ERA includes similar provisions but it is unclear if and when this will be adopted by Parliament and Council. |
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2013 |
The Agency is located in Lille and Valenciennes. As the Court mentioned in its Specific Annual Report for the financial year 2006, it is likely that costs could be reduced if all operations were centralised in one location. This might also facilitate a comprehensive seat agreement with the host Member State thereby clarifying the conditions under which the Agency and its staff operate. |
Ongoing |
(1) Article 24(3) of Regulation (EC) No 881/2004, of the European Parliament and of the Council (OJ L 164, 30.4.2004, p. 1).
(2) Regulation (EU) 2016/796 of the European Parliament and of the Council (OJ L 138, 26.5.2016, p. 1), replacing Regulation (EC) No 881/2004, addressed the Court’s observation concerning the staffing arrangements of the Agency.
THE AGENCY’S REPLY
The Agency has taken note of the Court’s report.