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Document 52008TA1205(09)

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Report on the annual accounts of the European Maritime Safety Agency for the financial year 2007 together with the Agency's replies

OJ C 311, 5.12.2008, p. 57–63 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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Official Journal

5.12.2008

Official Journal of the European Union

C 311/57

REPORT

on the annual accounts of the European Maritime Safety Agency for the financial year 2007 together with the Agency's replies

(2008/C 311/09)

CONTENTS

1-2	INTRODUCTION

3-6	STATEMENT OF ASSURANCE

7-9	OBSERVATIONS

Tables 1 to 4

The Agency's replies

INTRODUCTION

The European Maritime Safety Agency (hereinafter called the Agency) was set up by Regulation (EC) No 1406/2002 of the European Parliament and of the Council of 27 June 2002 (1). The Agency's tasks are to ensure a high level of maritime safety and prevention of pollution by ships, to provide the Commission and the Member States with technical assistance, to monitor the implementation of Community legislation and to evaluate its effectiveness.

2.	Table 1 summarises the Agency's competences and activities. Key data summarised from the financial statements drawn up by the Agency for the financial year 2007 are presented in Tables 2, 3 and 4for information purposes.

STATEMENT OF ASSURANCE

This Statement is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (2); it was drawn up following an examination of the Agency's accounts, as required by Article 248 of the Treaty establishing the European Community.

The Agency's accounts for the financial year ended 31 December 2007 (3) were drawn up by its Executive Director, pursuant to Article 18 of Regulation (EC) No 1406/2002, and sent to the Court, which is required to give a Statement of Assurance as to their reliability and the legality and regularity of the underlying transactions.

The Court conducted its audit in accordance with the IFAC and ISSAI (4) International Auditing Standards and Codes of Ethics, in so far as these are applicable in the European Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and that the underlying transactions are legal and regular.

The Court has thus obtained a reasonable basis for the Statement set out below:

Reliability of the accountsThe Agency's accounts for the financial year ended 31 December 2007 are, in all material respects, reliable.Legality and regularity of the underlying transactionsThe transactions underlying the Agency's annual accounts, taken as a whole, are legal and regular.The observations which follow do not call the Court's Statement into question.

OBSERVATIONS

The Agency's 2007 budget amounted to 48,2 million euro, as compared with 44,7 million euro the previous year. The principal expenses for operating activities concern anti-pollution measures. The Agency's budget is mainly financed by subsidies from the European Commission. The procedures for establishing the budget were not sufficiently rigorous. This led to a high number of budgetary transfers (5), incorrect budget presentation (6) and irregular modification of the funding source for anti-pollution appropriations (7).

8.	Legal commitments were entered into before the corresponding budgetary commitments (8).

For the audited recruitment procedures, the selection criteria and the threshold scores for passing to the next stage of competitions were not decided upon before the evaluation process started. The Staff Committee was never invited by the Appointing Authority to participate in the recruitment procedures. This situation did not ensure transparent and non-discriminatory procedures.

This report was adopted by the Court of Auditors in Luxembourg at its meeting of 24 and 25 September 2008.

For the Court of Auditors

Vítor Manuel da SILVA CALDEIRA

President

(1) OJ L 208, 5.8.2002, p. 1.

(2) OJ L 248, 16.9.2002, p. 1.

(3) These accounts were drawn up on 11 June 2008 and received by the Court on 2 July 2008.

(4) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI).

(5) More than 32 transfers of appropriations in 2007.

(6) For differentiated appropriations, the budget must include the schedule of payments due in subsequent financial years to meet budget commitments entered into in earlier financial years (Article 31(2)(c) of the Agency's financial regulation).

(7) From mid-June to December, 25 million euro for anti-pollution measures, authorised by the Budget Authority as normal appropriations (C1), were unduly moved to assigned revenues (R0).

(8) Three cases with a total value of 208 000 euro.

Table 1

European Maritime Safety Agency (Lisbon)

Areas of Community competence deriving from the Treaty

Competences of the Agency as defined in Regulation (EC) No 1406/2002 of the European Parliament and of the Council as amended by Regulations (EC) No 1644/2003 and (EC) No 724/2004

Governance

Resources made available to the Agency 2007

(Data for 2006)

Products and services supplied

2007

Common transport policy

‘The Council may, acting by a qualified majority, decide whether, to what extent and by what procedure appropriate provisions may be laid down for sea and air transport.’

(Article 80 of the Treaty)

Objectives

—	To ensure a high, uniform and effective level of maritime safety and prevention of pollution by ships.

—	To provide the MemberStates and the Commission with technical and scientific assistance.

—	To monitor the implementation of Community legislation in this field and to evaluate the effectiveness of the measures in place.

—	To introduce operational methods for combating pollution in European waters.

Tasks

—	To assist the Commission in drawing up Community legislation and in its implementation.

—	To monitor the overall functioning of the Community port State control regime, which may include visits to the Member States.

—	To provide the Commission with technical assistance for the port State control of ships.

—	To work with the Member States on developing technical solutions and to provide technical assistance related to the implementation of Community legislation.

—	To promote cooperation between riparian States in the shipping areas concerned.

—	To develop and operate any information system necessary.

—	To facilitate cooperation between the MemberStates and the Commission in the development of a common methodology for investigating maritime accidents.

—	To provide the Commission and the Member States with reliable information on maritime safety and on pollution by ships.

—	To assist the Commission and the Member States in the identification and pursuit of ships making unlawful discharges.

—	To monitor the classification societies recognised by the EU and to issue the corresponding reports to the Commission.

—	To assist the Commission with the input for and implementation of tasks relating to the Directive on marine equipment.

—	To provide the Commission with data on the introduction of the Directive on ship waste reception facilities in European ports.

1. Administrative Board

Composition

One representative per MemberState, four representatives of the Commission, four representatives, without the right to vote, from the professional sectors concerned.

Tasks

—	To adopt the budget and the work programme.

—	To examine requests from Member States for assistance.

2. Executive Director

Appointed by the Administrative Board on a proposal from the Commission.

3. External audit

Court of Auditors.

4. Discharge authority

Parliament acting on a recommendation by the Council.

Final budget

Title 1: 15 320 297 euro (13 400 000 euro)

Title 2: 3 179 703 euro (2 905 000 euro)

Title 3: 29 749 058 euro (28 433 440 euro)

Total: 48 249 058 euro (44 738 440 euro)

TA and Permanent Staff 153 (132)

Other staff

AUX & CA: 13 (9)

SNE: 13 (11)

(non exhaustive lists; details can be found in the AAR)

—	Preparations of a draft methodology related to a new visits programme to MS;

—	Preparation of the technical specifications of the new THETIS project;

—	Design of the interface between STIRES/SSN and CleanSeaNet;

—	Add additional oil recovery capacity in the Atlantic, Aegean Sea, West Mediterranean and Strait of Gibraltar;

—	Establishment of the CleanSeaNet service;

—	Start of the Activity of the Maritime Support Services.

Source: Information supplied by the Agency.

Table 2

European Maritime Safety Agency (Lisbon) — Implementation of the budget for the financial year 2007

(1000 euro)

Revenue

Expenditure

Origin of revenue

Revenue entered in the final budget for the financial year

Revenue received

Allocation of expenditure

Final budget appropriations for the financial year

Appropriations carried over from the previous financial year

entered

committed

paid

carried over

cancelled

entered

paid

cancelled

Community subsidies

48 249

37 387

Title I

Staff (NDA)

15 320

11 999

11 805

194

3 321

664

245

419

Title II

Administration (NDA)

3 180

3 149

1 881

1 267

606

523

Other income

157

Title III

Operating activities (DA)

— CA

29 749

28 132

141

1 617

— PA

29 749

19 295

141

10 454

Total

48 249

37 544

Total CA

48 249

43 280

1 603

4 969

1 270

768

502

Total PA

48 249

32 982

1 603

13 806

NDA	:	non-differentiated appropriations (commitment appropriations equal payment appropriations).
DA	:	differentiated appropriations (commitment and payment appropriations may differ).
CA	:	commitment appropriations in a system of differentiated appropriations.
PA	:	payment appropriations in a system of differentiated appropriations.

Carried-over appropriations for the financial year linked to Title III consist exclusively in re-used income (101 000 euro) and assigned revenue (PHARE –40 403 euro).

Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts. Revenue collected and payments are estimated on a cash basis.

Table 3

European Maritime Safety Agency (Lisbon) — Economic outturn account for the financial years 2007 and 2006

(1000 euro)
	2007	2006
Operating revenue
Community subsidies	33 801	24 716
Other subsidies	1 111	678
Total (a)	34 912	25 394
Operating expenditure
Staff expenditure	10 791	9 616
Fixed-asset-related expenditure	356	236
Other administrative expenditure	3 252	3 548
Operational expenditure	14 842	14 151
Total (b)	29 242	27 551
Economic result for the year (c = a – b)	5 669	–2 157
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts: these accounts are drawn up on an accrual basis.

Table 4

European Maritime Safety Agency (Lisbon) — Balance sheet at 31 December 2007 and 2006

(1000 euro)
	2007	2006
Non-current assets
Intangible fixed assets	257	55
Tangible fixed assets	555	523
Current assets
Short-term pre-financing	10 003	4 849
Short-term receivables	254	270
Cash and cash equivalents	15 166	11 633
Total assets	26 234	17 330
Current liabilities
Provisions for risks and charges	232	191
Accounts payable	15 305	12 111
Total current liabilities	15 537	12 301
Net assets	10 697	5 028
Reserves
Accumulated surplus/deficit	5 028	7 185
Economic result for the year	5 669	–2 157
Net capital	10 697	5 028
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts: these accounts are drawn up on an accrual basis.

THE AGENCY'S REPLIES

The Agency welcomes the observation of the Court. The Agency continues its efforts to improve its planning and monitoring. Specific attention is paid to the forecasting and scheduling of payments. The budgetary transfers necessary in 2007 are within the 10 % threshold authorised by the Financial Regulation. After proposals of the Commission the Administrative Board decided on 20 March 2007 to qualify Anti-Pollution Funds as assigned revenue and decided on 21 November 2007 to no longer treat these funds as such.

8.	The measures to avoid a posteriori commitments are further strengthened. The key factors are continuous training and communication. Finance checklists have been established to provide guidance.

Following the observations made by the Court, measures have been taken to ensure that selection criteria and threshold scores are defined at an earlier stage in the selection procedure. In the context of the forthcoming adoption of the new Implementing Rules regarding the recruitment of Temporary Agents, the Agency will take into account the Court's further observations regarding the procedures to follow during recruitment.

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