52011BP0927(13)

Resolution of the European Parliament

of 10 May 2011

with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget for the European Centre for the Development of Vocational Training for the financial year 2009

THE EUROPEAN PARLIAMENT,

having regard to the final annual accounts of the European Centre for the Development of Vocational Training for the financial year 2009,

having regard to the Court of Auditors’ report on the annual accounts of the European Centre for the Development of Vocational Training for the financial year 2009, together with the Centre’s replies [1],

having regard to the Council’s recommendation of 15 February 2011 (05892/2011 — C7-0052/2011),

having regard to Article 276 of the EC Treaty and Article 319 of the Treaty on the Functioning of the European Union,

having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities [2], and in particular Article 185 thereof,

having regard to Regulation (EEC) No 337/75 of the Council of 10 February 1975 establishing a European Centre for the Development of Vocational Training [3], and in particular Article 12a thereof,

having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities [4], and in particular Article 94 thereof,

having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Employment and Social Affairs (A7-0106/2011),

A. whereas the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts for the financial year 2009 are reliable and that the underlying transactions are legal and regular,

B. whereas on 5 May 2010 Parliament granted discharge to the Director of the European Centre for the Development of Vocational Training for implementation of the Centre’s budget for the financial year 2008 [5], and in its resolution accompanying the discharge decision, inter alia:

- drew attention to the fact that the Centre once again carried forward appropriations (which was 25 % of payment appropriations, or EUR 1400000),

- pointed out that this revealed weaknesses in the programming and monitoring of differentiated appropriations for operating activities,

C. whereas the budget of the Centre for 2009 was EUR 18530000, which is an increase of 1 % on the financial year 2008,

Performance

1. Draws attention to the Court of Auditors’ confirmation that the annual accounts in respect of a budget of EUR 18500000 fairly present the Centre’s actual financial position as at 31 December 2009 and that the Centre’s operations and cash flows for the financial year 2009 are in accordance with its financial rules;

2. Expresses its satisfaction that the Court of Auditors has declared the operations underlying the Centre’s annual accounts for the financial year 2009 to be legal and regular; welcomes the Centre’s intention to make available in respect of 2011 Gantt charts for all key operational activities; reminds the Centre that these charts outline, in a concise way, the amount of time spent by each staff member on a project and encourage an approach geared towards achieving results;

3. Congratulates the Centre for introducing a performance measurement system (PMS) in 2009 in respect of its medium term priorities 2009-2011 and its annual work programme, and for having set up a framework of performance indicators to monitor progress and measure output, outcome and impact; considers, in particular, that the introduction of a PMS helps the Centre manage and evaluate its impact, efficiency, effectiveness and relevance; believes, furthermore, that this system could include further improvements to the activity-based budget and closer monitoring of payment appropriations to avoid carry-overs;

4. Calls on the Centre to set out, in a table to be annexed to the Court of Auditors’ next report, a clear comparison of the operations that were carried out during the year for which discharge is to be granted and during the previous financial year, so as to enable the discharge authority to assess more effectively its performance from one year to the next;

5. Is interested in the activities of the Centre with Norway and Iceland and notes that it has introduced a plan to align the use of the contributions of Norway and Iceland with the use of the Union subsidy which should be implemented by 2013;

Human resources

6. Notes that the Centre has introduced changes in its recruitment procedures following remarks by the Court of Auditors in its 2009 report calling on the Centre to further improve transparency; welcomes, the Centre’s initiative, since June 2010, in respect of questions in written tests and interviews before pre-selection;

Carry-over appropriations

7. Draws attention to the fact that the Centre has carried appropriations forward (31 % of the administrative expenditure — Title II) and cancelled payment appropriations (24 % of total appropriations for operating activities); calls, accordingly, on the Centre to continue to improve the programming and monitoring and to respect the principle of annuality more fully;

Budget management

8. Calls on the Centre to apply more effectively the budgetary principles of specification and transparency; acknowledges that in June 2010 the Centre informed the Governing Board on all 2009 and 2010 transfers and since then has continuously informed the Governing Board on transfers and has clarified the 10 % rule in its new implementing rules to the financial rules which were adopted by the Governing Board in December 2010;

Internal audit

9. Acknowledges that the Centre has sent to the authority responsible for discharge a report drawn up by its Director summarising the content of the Internal Audit Service (IAS)’s recommendation, as provided for in Article 72(5) of the framework Financial Regulation; nevertheless, calls on the Director of the Centre to provide specific information on the content of the 15 recommendations opened on 31 December 2008 and the new 14 recommendations opened on 31 December 2009, in both cases by the IAS;

10. Welcomes the Centre’s establishment of an online procurement tool in 2009 with the purpose of improving planning and monitoring of the annual procurement plan;

11. Notes that the Centre finalised in 2009 an updated procedure for decommitments in order to further improve the transparency of the inventory of assets; notes, in addition, that, in the same year, the Centre started to document the main control processes; calls, accordingly, on the Centre to inform the discharge authority of the steps taken in this regard;

12. Welcomes the fact that the Centre is the first Agency that voluntarily undertook a pilot audit on the ethical framework in 2009;

13. Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 10 May 2011 [6] on the performance, financial management and control of the agencies.

[1] OJ C 338, 14.12.2010, p. 130.

[2] OJ L 248, 16.9.2002, p. 1.

[3] OJ L 39, 13.2.1975, p. 1.

[4] OJ L 357, 31.12.2002, p. 72.

[5] OJ L 252, 25.9.2010, p. 124.

[6] Texts adopted, P7_TA(2011)0163 (See page 269 of this Official Journal).

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