Europaudvalget 2008
KOM (2008) 0338
Offentligt
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KOMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER
Bruxelles, den 4.6.2008
KOM(2008) 338 endelig
MEDDELELSE FRA KOMMISSIONEN TIL EUROPA-PARLAMENTET, RÅDET
OG REVISIONSRETTEN
En sammenfatning af Kommissionens resultater på managementområdet i 2007
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MEDDELELSE FRA KOMMISSIONEN TIL EUROPA-PARLAMENTET, RÅDET
OG REVISIONSRETTEN
En sammenfatning af Kommissionens resultater på managementområdet i 2007
1.
I
NDLEDNING
EU-budgettet er det centrale redskab til at realisere EU's politikker, og
nyttevirkningerne af EU-udgifterne kan derfor i høj grad influere på, om EU indfrier
offentlighedens forventninger. Kommissionen skal kunne bevise, at de offentlige
midler bruges målrettet og forvaltes godt, og den skal vise åbenhed omkring tilfælde,
hvor der ikke kan sikres høje standarder. Kommissionen har ifølge EF-traktatens
artikel 274 det overordnede ansvar for gennemførelsen af EU-budgettet.
•
Den praktiske gennemførelse af budgettet er overdraget generaldirektørerne, som
har ansvaret for, at ressourcerne forvaltes ansvarligt, og for at føre en effektiv
kontrol. I deres egenskab af ved delegation bemyndigede anvisningsberettigede
(AOD) rapporterer de om, hvorledes de har varetaget deres opgaver, i en
årlig
aktivitetsrapport
1
, som er deres vigtigste middel til over for kollegiet at gøre
rede for deres ansvarlighed i forvaltningen. Revisionserklæringen, som
underskrives af generaldirektørerne, og som indgår i deres årlige
aktivitetsrapporter, fokuserer på de finansielle transaktioners lovmæssighed og
retmæssighed. De årlige aktivitetsrapporter behandler også andre spørgsmål end
finansielle, f.eks. en oversigt over politikresultater og en alsidig vurdering af de
interne kontrolsystemer.
•
Det er generaldirektørerne, som har ansvaret for at informere deres kommissær(er)
om eventuelle problemer med udførelsen af deres opgaver i løbet af året – en
pligt, som ikke blot berører de finansielle aspekter. De årlige aktivitetsrapporter
diskuteres med kommissæren/kommissærerne, inden generaldirektøren skriver
under.
•
Med vedtagelsen af denne sammenfatning påtager Kommissionen sig sit
politiske ansvar for den forvaltning, som varetages af dens generaldirektører
og cheferne for tjenestegrene, på grundlag af de erklæringer og forbehold, som de
fremsætter i deres årlige aktivitetsrapporter. Kommissionen træffer forholdsregler
til at afhjælpe de identificerede svagheder. Kommissionen er indstillet på at gøre
fremskridt mod at opnå en positiv revisionserklæring fra Revisionsretten og har
instrueret sine tjenestegrene om at efterleve de krav, der stilles i dette dokument.
1
Artikel 60 i finansforordningen.
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2.
2.1.
U
DARBEJDELSE AF LØDIGE ÅRLIGE AKTIVITETSRAPPORTER
En klarere præsentation
Der er gjort fremskridt med de årlige aktivitetsrapporters emnedækning og kvalitet,
siden de blev introduceret i 2002. På basis af erfaringerne fra tidligere år og med
støtte i både Den Europæiske Revisionsrets og den interne revisionstjenestes
revisioner blev der gjort en ekstra indsats i 2007 med hensyn til:
•
opfølgning på tidligere forbehold.
Generalsekretariatet og GD Budget har ført
tilsyn med alle handlingsplaner til at tage tidligere forhold under behandling
•
tilpasning af kontrolstrategier til specifikke kontrolomstændigheder.
Kontrolstrategierne skal tilpasses de specifikke kontrolomstændigheder ved hver
aktivitet, da de danner grundlaget for revisionserklæringen og eventuelle
forbehold. For at kunne præsentere kontrolstrategierne på en ensartet måde i de
årlige aktivitetsrapporter er der udarbejdet modeller for intern kontrol, som
benyttes af næsten alle tjenestegrene
•
større sammenhæng og klarhed i rapporterne.
Tjenestegrenene har fået mere
præcise instrukser, som i vid udstrækning er blevet fulgt, om at sikre en mere
konsekvent tilgang i Kommissionen og i familierne af generaldirektorater til
almindelig opfølgning af tilsagnene i den sammenfattende rapport for 2006. Det er
således blevet obligatorisk for de ved delegation bemyndigede
anvisningsberettigede at oplyse, hvilke indikatorer de benytter til at sikre
transaktionernes
lovmæssighed
og
regelmæssighed.
Sådanne
anvisningsberettigede, som ikke har taget forbehold vedrørende mangler, som
Revisionsretten har peget på i sin årsberetning, er blevet bedt om at
forklare
grunden hertil i deres rapporter.
For at gøre de enkelte rapporter mere
komplette og internt mere sammenhængende er de ved delegation bemyndigede
anvisningsberettigede blevet bedt om at beskrive de grundlæggende elementer,
som de baserer deres garanti på.
2.2.
En strengere revisionsproces
Selvom generaldirektøren fortsat har eneansvaret for den årlige aktivitetsrapport og
alle eventuelle forbehold, er også processen for generalsekretariatets og GD Budgets
gennemgang af rapporterne og forbeholdene blevet styrket.
•
Som i tidligere år fandt der
peer reviewmøder
sted, tilrettelagt efter familier af
generaldirektorater.
•
Peer reviewundersøgelsen blev udvidet til at omfatte
tidligere forbehold,
som
generaldirektøren agtede at hæve, for at sikre, at alle sådanne beslutninger var
velfunderede og behørigt begrundede.
•
For første gang blev der foretaget en peer review af
alle budgetområder, som
Revisionsretten havde fundet utilfredsstillende
i sine årsberetninger for 2005
og 2006, for at sikre en konsekvent reaktion.
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•
Sammenhængen generelt i rapporterne med
Revisionsrettens konstateringer og
interne revisioner
blev undersøgt, særlig i tilfælde, hvor der var konstateret
forsinkelser med efterlevelsen af henstillingerne.
2.3.
Konklusioner
•
Kommissionen noterer sig, at der er sket fremskridt med hensyn til præsentationen
af de årlige aktivitetsrapporter, som nu generelt er tilfredsstillende, selvom der
endnu kan foretages forbedringer på specifikke felter.
•
Generaldirektørerne afgiver en forvaltningsudtalelse på basis af oplysninger, som
omfatter Kommissionens eget revisionsarbejde, rapporter og bemærkninger fra
Revisionsretten og eventuelt resultaterne af medlemsstaternes kontrol.
Revisionsretten afgiver en årlig revisionsvurdering af regnskaberne og de til grund
liggende transaktioners lov- og retmæssighed, medens generaldirektørernes
udtalelse snarere fokuserer på, om midlerne er blevet anvendt til det planlagte
formål under hensyntagen til kontrollernes flerårige karakter.
•
Peer reviewundersøgelsen var nyttig, men der skal gøres mere for at forbedre
processen med de årlige aktivitetsrapporter på visse områder, navnlig at sikre
konsekvens mellem tjenestegrenene. Revisionsrettens praksis med at vurdere
rapporterne efter, i hvilket omfang man kan bruge dem som pålideligt
revisionsbevis, har medvirket til forbedringer.
•
For at fremme yderligere forbedringer, særlig med hensyn til konsekvens og
klarhed i rapporterne, vil generalsekretariatet og GD Budget tidligt hvert år tage
kontakt med tjenestegrenene for at drøfte situationen vedrørende forbehold i
tidligere årlige aktivitetsrapporter. Peer reviewprocessen, som den i øjeblikket
forløber, vil desuden blive beriget med bilaterale møder med udvalgte
tjenestegrene på basis af stillingtagen i udkast til årlige aktivitetsrapporter.
•
Generalsekretariatet og GD Budget vil også yde vejledning til at fremme
konsekvens i behandlingen af risici for Kommissionens omdømme og mere
indgående at behandle spørgsmålet om forbindelsen mellem fejlfrekvens,
væsentlighed og forbehold.
3.
GARANTI
FOR
RETMÆSSIGHED OG EVENTUELLE FORBEHOLD
G
ENERALDIREKTØRERNES
TRANSAKTIONERNES
LOV
-
OG
Kommissionen noterer sig efter en gennemgang af de årlige aktivitetsrapporter,
særlig erklæringerne fra hver generaldirektør, at
alle generaldirektørerne oplyste,
at de havde en rimelig garanti for,
at de til generaldirektoratets aktiviteter afsatte
ressourcer er blevet anvendt til det planlagte formål i overensstemmelse med
principperne om forsvarlig økonomisk forvaltning, og at de anvendte
kontrolprocedurer giver de fornødne garantier for lov- og retmæssigheden af de
underliggende foranstaltninger.
Flere af erklæringerne var dog betinget af
forbehold.
De pågældende generaldirektører har oplyst, at de agter at afhjælpe disse
svagheder på basis af klart definerede handlingsplaner. Til trods for disse svagheder
har ingen af tjenestegrenene konkluderet, at de forhindrer dem i at give en generel
"rimelig garanti".
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Der blev taget lidt færre forbehold i 2007 end i 2006 (17 mod 20), hvilket fortsætter
den nedadgående tendens fra tidligere år. I alt 13 generaldirektører tog forbehold i
2007 (15 i 2006), hvoraf fire havde to forbehold. Flere af forbeholdene dækkede flere
medlemsstater eller programmer. Ni forbehold for 2006 blev hævet, medens elleve
var tilbagevendende forbehold. Flertallet af forbeholdene for 2007 vedrørte enten
kvaliteten af medlemsstaternes kontrolsystemer eller fejl på modtagerniveau. Der
findes i bilag 2 en oversigt over forbeholdene for 2007.
3.1.
Strukturfonde
Strukturforanstaltningerne står i centrum for EU's politikker, som gennemføres af
medlemsstaterne som led i "delt forvaltning". I de årlige aktivitetsrapporter foretages
der en detaljeret analyse af medlemsstaternes kontrolsystemer sammen med en
vurdering af, hvor pålidelige de er. I 2007 erklærede generaldirektøren for
strukturfondene, at når der blev konstateret væsentlige mangler ved programmer eller
i medlemsstaterne, blev der systematisk taget hensyn hertil ved beregningen af, om
summen af "risikobeløbene" opfyldte væsentlighedskriterier – medmindre der forelå
pålidelige revisionsbeviser for, at de nationale myndigheder gennemførte en
handlingsplan til at afhjælpe svaghederne, og at planen havde givet sine første
resultater. Denne tilgang, som følger Revisionsrettens beretning fra 2006, styrker
grundlaget for disse generaldirektoraters garanti. Den har også bevirket en stigning af
antallet af programmer eller medlemsstater, som var genstand for forbehold i 2007
set i forhold til 2006:
•
Hvad angår Den Europæiske Fond for Regionaludvikling, tog generaldirektøren
for regionalpolitik forbehold for ti medlemsstater (Den Tjekkiske Republik,
Finland, Tyskland, Grækenland, Irland, Italien, Luxembourg, Polen, Slovakiet,
Spanien) og for 51 INTERREG-programmer. Han udtrykte også forbehold med
hensyn til forvaltningen af samhørighedsfonden i fem medlemsstater (Bulgarien,
Den Tjekkiske Republik, Slovakiet, Ungarn og Polen).
•
Hvad angår Den Europæiske Socialfond, tog generaldirektøren for regionalpolitik,
beskæftigelse, sociale anliggender og lige muligheder forbehold for otte
medlemsstater (Spanien, Det Forenede Kongerige, Frankrig, Italien, Slovakiet,
Portugal, Belgien og Luxembourg).
Der blev truffet forskellige foranstaltninger i 2007 og begyndelsen af 2008 til at
klarlægge og styrke medlemsstaternes og Kommissionens respektive roller som led i
den delte forvaltning.
•
Kommissionen udstedte
instrukser
til medlemsstaterne om det rette
korrektionsniveau i forbindelse med uregelmæssigheder vedrørende offentlige
indkøb ved samfinansierede projekter og for perioden 2007-2013 tillige brede
retningslinjer for forenelighedsvurderingsproceduren, for en national
revisionsstrategi og stikprøveudtagning for at gøre de stikprøver, som
medlemsstaternes revisionsmyndigheder foretager, mere ensartede.
•
Kommissionen har indført en procedure for omgående iværksættelse af en formel
procedure for
betalingssuspension og finansielle korrektioner,
når der ved
revision konstateres alvorlige systemmangler. F.eks. blev betalingerne
suspenderet for 12 programmer i England i april 2007. Der er i øjeblikket formelle
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procedurer i gang vedrørende 54 programmer og 60 samhørighedsfondsprojekter
for betalingssuspension og finansiel korrektion. I oktober 2007 fremlagde
Kommissionen for første gang samlede tal for finansielle korrektioner på nationalt
plan i form af tilbagetrækning og tilbagesøgning i medlemsstaterne
2
.
•
Medlemsstaterne har for første gang ifølge den reviderede finansforordning
skullet fremlægge
årlige sammendrag
af disponible revisioner og erklæringer i
forbindelse med delt forvaltning. På det strukturpolitiske område havde alle
medlemsstaterne (undtagen Tyskland) ved udgangen af april 2008 forelagt årlige
sammendrag, som opfyldte – eller i hovedsagen opfyldte – forordningens
mindstekrav. Men i mangel af en overordnet analyse eller konklusioner i mange
tilfælde har merværdien været begrænset, hvilket i det mindste til dels kan
tilskrives, at de årlige sammendrag er et ret nyt fænomen. Kommissionen fører
nøje tilsyn med processen med de årlige sammendrag for at sikre, at alle
medlemsstaterne indgiver et sammendrag, og at alle opfylder mindstekravene. Der
er afsendt åbningsskrivelser i tilfælde af misligholdelse, og Kommissionen har
indledt en retssag mod Tyskland.
Kommissionen erkender, at Revisionsretten har konstateret en uacceptabelt høj
fejlfrekvens vedrørende strukturfondene. Dens engagement i igangværende og nye
foranstaltninger kommer officielt til udtryk i
meddelelsen om en handlingsplan til
styrkelse af Kommissionens tilsynsfunktion ved delt forvaltning af
strukturforanstaltninger
3
. Kommissionen vil forelægge Europa-Parlamentet
kvartalsrapporter om handlingsplanens gennemførelse, inkl. oplysninger om
korrektioner og tilbagesøgninger, som Kommissionen kræver. Kommissionen vil
desuden forelægge en statusrapport om handlingsplanen i oktober 2008 og en
slutrapport i januar 2009.
Kommissionen har vist, at den er stærkt indstillet på at reducere fejlprocenten og
suspendere betalinger og foretage finansielle korrektioner for at vise, at budgettet for
strukturforanstaltninger forvaltes stramt.
Kommissionen er overbevist om, at kravet om årlige sammendrag vil bevirke, at
medlemsstaterne holdes mere ansvarlige for brugen af strukturfondene, forudsat at de
følger henstillingerne om at forbedre kvaliteten. Dette vil hjælpe Kommissionen til
selv at yde sin garanti.
3.2.
Landbrug
Støtten til landbruget og udvikling af landdistrikter gennemføres ved delt forvaltning
med medlemsstaterne via et alsidigt firstrenget forvaltnings- og kontrolsystem. På
dette grundlag kan generaldirektøren for landbrug og udvikling af landdistrikter give
en rimelig garanti for de på dette område underliggende transaktioners lov- og
retmæssighed. De materielle regler for ydelse af landbrugsstøtte gennem både EGFL
og ELFUL er blevet konsolideret og forenklet. Direkte betalinger udgør ca. 84,5 % af
EGFL's samlede udgifter og forvaltes og kontrolleres af det integrerede forvaltnings-
2
3
Bilag til årsrapporten om strukturfondene, SEK(2007) 1456,
http://ec.europa.eu/regional_policy/sources/docoffic/official/reports/pdf/annex/2006_sf_annex_en.pdf
KOM(2008) 97.
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og kontrolsystem (IACS). Revisionsretten har erkendt, at dette system er effektivt
med hensyn til at begrænse risikoen for fejl og uregelmæssige udgifter, forudsat at
det anvendes ordentligt. Statistiske oplysninger fra medlemsstaterne i 2007, som
dækker næsten 90 % af EGFL- og ELFUL-udgifterne, viser en generel fejlfrekvens
for landbrugsudgifterne på under væsentlighedsgrænsen.
I 2007 var en række nye instrumenter desuden fuldt operationelle for første gang.
Heriblandt kan nævnes revisionserklæringen fra medlemsstaternes udbetalende
organer, det årlige sammendrag (sammenfattende rapport) fra de nationale
forbindelsesorganer og certificeringsorganernes pligt til at efterprøve og validere
inspektionsstatistikker og efterfølgende kontrol af betalinger. Medlemsstaterne har i
almindelighed indfriet deres nye retlige forpligtelser.
Forbeholdet vedrørende IACS i Grækenland har eksisteret siden 2002. Den græske
handlingsplan
har
givet
resultater,
men
et
fuldt
operationelt
markidentifikationssystem, som efter planen skal være på plads ved udgangen af
2008, er endnu ikke etableret. Risikoen er ikke længere væsentlig, men spørgsmålet
som sådant er stadigvæk væsentligt på grund af risikoen for Kommissionens
omdømme.
Det andet forbehold fra generaldirektøren for landbrug og udvikling af landdistrikter
gælder udvikling af landdistrikter. De første oplysninger fra medlemsstaterne
antyder, at fejlfrekvensen inden for udvikling af landdistrikter (særlig i forbindelse
med miljøvenlige landbrugsforanstaltninger) er højere end i forbindelse med andre
landbrugsudgifter. Det synes at skyldes, at disse foranstaltninger er mere komplekse,
snarere end at der er svagheder ved systemet. Af denne grund mener Kommissionen,
at den tolerable risiko for fejl kunne sættes over 2 %. Da der er tale om foreløbige
oplysninger, kan der dog ikke beregnes nogen nøjagtig fejlfrekvens. Det kan derfor
ikke konkluderes, om fejlfrekvensen inden for udvikling af landdistrikter er under
væsentlighedsgrænsen eller ej, hvilket er grunden til generaldirektørens forbehold.
Kommissionen vil fortsætte med nøje at overvåge, at de græske myndigheder tager
alle nødvendige skridt til at gennemføre handlingsplanen vedrørende IACS.
Kommissionen har allerede truffet afhjælpende foranstaltninger til at reducere
fejlfrekvensen
i
forbindelse
med
udvikling
af
landdistrikter
for
programmeringsperioden 2007-2013. Kommissionen vil også undersøge cost-
benefit-forholdet inden for kontrol på dette område, særlig for miljøvenlige
landbrugsforanstaltninger, for at løse problemet med restrisiko.
3.3.
Foranstaltninger udadtil
Revisionsretten nævnte i sin 2006-beretning, at projektgennemførelses-
organisationerne ikke fungerede ordentligt, og at der skulle gøres en ekstra indsats
med hensyn til effektiv implementering af systemer og overvågning.
Generaldirektøren for EuropAid-samarbejdskontoret, som står for den eksterne
bistand, har truffet en række foranstaltninger til at styrke kontrolstrategien. Der er
foretaget væsentligt flere revisioner, særlig kontrol af bistand leveret gennem
internationale organisationer, fra 7 i 2006 til 50 i 2007. Inden årets udgang var der
foretaget 650 revisioner. Der blev udstedt nye regler for udgiftskontrol i forbindelse
med tilskudskontrakter og for finans- og systemrevisioner, som Kommissionen
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foretager. Dermed styrkes og systematiseres kontrollen på de af Revisionsretten
nævnte vigtigste risikoområder. Generaldirektøren havde tiltro til, at kontrolsystemet
på passende måde formindskede risiciene, og tog ikke noget forbehold.
For at øge sporbarheden og synligheden af EU-midler, som formidles gennem FN og
andre multilaterale donortrustfunds, har Kommissionen igennem årene truffet en
række forholdsregler, hvoriblandt kan nævnes regler om større synlighed, flere
kontrolmissioner, mere detaljerede indberetningskrav og en bedre analyse af FN's
finanskontrolstandarders overensstemmelse med EU-krav.
Kommissionen vil løbende styrke sin kontrolstrategi for den eksterne bistand og gøre
sig nærmere overvejelser over omkostningerne ved kontrollen såvel som uddybe
dialogen med Revisionsretten.
Den vil også fortsat bestræbe sig på at skabe større gennemsigtighed omkring de
endelige modtagere, forudsat at reglerne om personoplysninger og sikkerhedskrav
overholdes.
Der vil fortsat blive arbejdet på en bedre udnyttelse og deling af revisionsresultater
inden for RELEX-familien.
Kommissionen vil løbende overvåge og forbedre implementeringen af
rammeaftalerne med bl.a. en række FN-organer
4
og Verdensbanken
5
om finansielle
procedurer og kontraktindgåelsesprocedurer.
3.4.
Førtiltrædelse
PHARE
Kommissionen overdrager som led i det udvidede decentrale forvaltningssystem
(EDIS) forvaltningsbeføjelser til modtagerlandets gennemførelsesorganer. Det
fremgår af en kontrol i Bulgarien, at to Phare-gennemførelsesorganer har indgået
ukorrekte kontrakter og foretaget uregelmæssige betalinger. Betalingerne blev
suspenderet, og der blev taget forbehold vedrørende spørgsmålet, som udgør en
risiko i henseende til forsvarlig økonomisk forvaltning og skader Kommissionens
omdømme.
Kommissionen har over for de bulgarske myndigheder påpeget 25 tilfælde, hvor
disse skulle gribe ind for at afhjælpe svagheder ved kontrolsystemerne. Der vil blive
foretaget målrettet kontrol på stedet i 2008. Der vil blive sat kraftigt ind på at hindre
lignende problemer i andre lande i fremtiden.
SAPARD
Revisionsretten konkluderede for 2006, at situationen omkring SAPARD var
utilfredsstillende. Generaldirektoratet for landbrug, som har ansvaret for SAPARD,
følger omhyggeligt op på Revisionsrettens konstateringer. Det mener dog ikke, at
væsentlighedskriteriet for at tage forbehold for 2007 er opfyldt.
4
5
Financial and Administrative Framework Agreement/ FAFA.
Trust Fund and Co-Financing Framework Agreement.
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3.5.
Interne politikker
Forskning
•
Generaldirektoraterne for forskning tog forbehold for 2006 vedrørende
5.
rammeprogram
på grund af fejl i modtageres udgiftsopgørelser. Der er dog
ingen forbehold for 2007, da programmet er under gradvis afvikling, og fordi
betalingerne er af mindre betydning. Desuden sættes der ifølge handlingsplanen
vedrørende 5. rammeprogram til opfølgning af revisionsresultaterne kraftigt ind
med tilbagesøgningsordrer.
•
Generaldirektoraterne har for
6. rammeprogram
fastlagt en fælles
revisionsstrategi for 2007-2010. Den sigter mod at sammenholde transaktionernes
lov- og retmæssighed med repræsentative revisionsresultater (stikprøveudtagning)
og reducere fejlniveauet ved at identificere og korrigere fejl i udgiftsopgørelserne
fra de største støttemodtagere suppleret med en risikobaseret stikprøve. Strategien
blev lanceret i 2007, hvor der blev foretaget 377 efterfølgende revisioner. 2007
var det første anvendelsesår for den flerårige strategi, og processen for
ekstrapolering af revisionsresultaterne til ikkereviderede kontrakter med samme
modtager blev iværksat. På denne baggrund og i lyset af fejlfrekvenser på over
2 % besluttede tjenestegrenene til årets revisionserklæring at knytte et forbehold
for udgiftsanmeldelsernes nøjagtighed i forbindelse med 6. rammeprogram.
•
For
7. rammeprogram
er der iværksat forslagsindkaldelser, og til dato er der kun
tale om forfinansiering. Der er taget væsentlige skridt til at reducere risikoen for
fejl: der er udviklet godkendte procedurer som kræver, at revisorer, der foretager
påtegning, udfører en række obligatoriske procedurer og rapporter i et obligatorisk
format. Den forudgående kontrol bliver styrket med mulighed for forudgående
revisionspåtegning af modtagerens regnskabsmetoder. Der er ikke taget forbehold.
Kommissionen har gjort en stor indsats for at forbedre sin forvaltning af
forskningsmidlerne inden for de gældende retlige og finansielle rammer. Selvom
generaldirektørerne har taget forbehold i forbindelse med 6. rammeprogram, er et af
hovedmålene for den fælles flerårige revisionsstrategi at reducere risikoniveauet i
almindelighed til under væsentlighedsgrænsen.
Kommissionens tjenestegrene vil desuden fortsætte med gennemførelsen af 7.
rammeprogram og drage den fulde fordel af forenklingen af de nye retlige rammer.
Retlige anliggender, frihed og sikkerhed
Der blev taget to forbehold for 2007 vedrørende implementeringen ved delt
forvaltning af Den Europæiske Flygtningefond. Det ene er en forlængelse af et
forbehold for 2006, som vedrører svagheder i kontrolsystemerne for forvaltningen af
denne fond i Italien. Det er i hovedsagen de italienske myndigheder, som har
ansvaret for at løse problemerne, og generaldirektoratet følger nøje situationen. Det
skal bemærkes, at selvom det beløb, der står på spil, udgør en betydelig del af
budgettet for Italien, er virkningerne for JLS-budgettet for 2007 som helhed
begrænsede.
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Generaldirektoratet pegede desuden på, at dets sektorlovgivning om Den Europæiske
Flygtningefold II kun gav begrænset grundlag for overvågnings- og tilsynsarbejde,
og at overvågningen i vid udstrækning byggede på Kommissionens egen
kontrolstrategi (overvågningsmissioner og vurdering af kontrolsystemer). Da
generaldirektoratet ikke havde foretaget kontrol på stedet i 14 medlemsstater i 2007,
besluttede generaldirektøren at tage forbehold på grund af den begrænsede garanti,
han havde vedrørende den europæiske flygtningefond i disse medlemsstater.
Kommissionen vil tage skridt til at øge sin garanti for forvaltningen af Den
Europæiske Flygtningefond II i medlemsstaterne i 2008. Først skal der foretages en
risikoanalyse, og derefter vil der blive aflagt flere besøg i medlemsstaterne, som vil
modtage mere rådgivning. For 2008-2013 skal der udarbejdes en ny grundakt for
Den Europæiske Flygtningefond III, som skal hjælpe til at løse problemer i
forbindelse med den foregående fond.
Andre politikområder
Generaldirektoratet for miljø
havde problemer med udgiftsanmeldelser og tog et
forbehold, fordi der ved efterfølgende kontrol blev konstateret en voksende
fejlprocent.
To andre forbehold fra 2006 blev opretholdt for 2007:
•
Generaldirektøren for erhvervspolitik
tog et forbehold, fordi to
tilskudsmodtagere, som er involveret i europæisk standardisering, ikke har egnede
omkostningsindberetningssystemer.
•
Generaldirektøren for økonomiske og finansielle anliggender
tog et forbehold
på grund af eventuelle mangler ved det interne kontrolsystem i et eksternt organ,
som har fået overdraget indirekte central forvaltning.
Der blev i 2007 taget forholdsregler på hvert af disse områder. I 2008 vil der blive sat
ekstra ind på at informere modtagerne, forenkle reglerne i de nye retsbestemmelser
eller kontrakter og på strengere kontrol fra Kommissionens side.
Kommissionen har givet sine tjenestegrene instruks om at træffe alle nødvendige
foranstaltninger til at hæve disse forbehold, når de til grund liggende problemer er
løst.
Kommunikation
Generaldirektoratet for kommunikation tog et forbehold i sin årlige aktivitetsrapport
for 2006 på grund af mangler ved det interne kontrolsystem. Problemet er blevet løst
med en central efterfølgende kontrol. Men fordi det pågældende kontor først blev
operationelt i de sidste to måneder af 2007, besluttede generaldirektøren at
opretholde forbeholdet for 2007.
Uddannelse og kultur
Generaldirektøren for uddannelse og kultur hævede det tidligere forbehold
vedrørende nationale organer på basis af de forventede resultater af et revideret
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kontrolsystem, som blev indført i 2007 som følge af ny lovgivning. Systemet bygger
på forudgående revisionserklæringer fra de nationale myndigheder. I år har
generaldirektoratet indberettet en fejlfrekvens på over 3 % for reviderede projekter,
men pegede samtidig på, at dette resultat ikke kunne ekstrapoleres, fordi
revisionsstikprøven i hovedsagen var risikobaseret; sagen blev derfor ikke betragtet
som væsentlig. Generaldirektoratet har også bestræbt sig på at opnå validering fra
regnskabsføreren for dets lokale regnskabssystem.
Kommissionen har pålagt GD for uddannelse og kultur at sikre en effektiv
gennemførelse af kontrolstrategien og at fjerne alle videre hindringer for opnåelse af
validering fra dets lokale regnskabssystem.
Statistikker
Eurostats forbehold i 2006 på grund af manglende garanti for nogle nationale
statistiske institutters betalingers retmæssighed blev hævet, idet der blev truffet
korrigerende foranstaltninger i 2007 i form af bedre forudgående kontrol, som gav
generaldirektøren garanti for betalingernes retmæssighed i 2007. Hans tjenestegrene
arbejder med spørgsmål vedrørende tidligere år.
3.6.
Administration
Driftsikre it-systemer er i praktisk taget alle henseender en forudsætning for, at
Kommissionen kan fungere ordentligt. Til trods for leje af nogle nye lokaler til
datacentret skønnede generaldirektøren for DIGIT, at det var nødvendigt at
opretholde det tidligere forbehold vedrørende bygningsinfrastruktur, fordi en del af
den infrastruktur, som i øjeblikket huser både hovedenheden og backup-enheden i
Luxembourg, var uegnet. Der blev foretaget visse udbedringer af bygningen i 2007,
og risikoen blev styret effektivt i 2007, men Kommissionen mener, at det er
nødvendigt at mindske denne risiko for kontinuitet i arbejdet og dataintegritet
yderligere.
Kommissionen vil arbejde videre med den flerårige it-strategi i 2008/2009 og sørge
for at skaffe sikre og funktionelt egnede infrastrukturer til Kommissionens data- og
telekommunikationscentre.
3.7.
Konklusioner
•
Kommissionen pålægger sine tjenestegrene at angribe de problemer, som ligger
bag forbeholdene i de årlige aktivitetsrapporter for 2007 og vil nøje følge
udviklingen, særlig hvad angår gentagne forbehold.
•
En løbende dialog mellem kommissærerne og generaldirektørerne om
forvaltningsspørgsmål er et vigtigt element i ansvarlighedskæden. Det er af særlig
betydning i tilfælde, hvor forbeholdene gentager sig, og på områder, hvor
Revisionsretten
har
påvist
svagheder.
Kommissionen
pålægger
generaldirektørerne til under sådanne omstændigheder at informere deres
kommissær(er) med regelmæssige mellemrum om den seneste udvikling eller de
seneste fremskridt.
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•
Det er en høj prioritet for Kommissionen at få gennemført handlingsplanen til at
styrke Kommissionens tilsynsrolle i forbindelse med delt forvaltning inden for
strukturfondene, som blev præsenteret i februar 2008, og det skal ske til tiden.
•
Kommissionen opfordrer medlemsstaterne til på et frivilligt grundlag at afgive
årlige nationale erklæringer, som kan udgøre en ekstra byggesten til
generaldirektørernes garanti.
•
Det er vigtigt at finde frem til årsagen til fejl, og Kommissionens tjenestegrene vil
yde rådgivning og tage andre nødvendige forholdsregler til at mindske risikoen for
fejl.
•
Kommissionen vil tillige sætte ind på at bevise, at dens kontrol er effektiv. Dens
regnskabssystem er under opgradering, således at der fra 2008 kan rapporteres i
enkeltheder om korrektion af fejl begået af Kommissionen, også vedrørende
betalinger i tidligere år.
•
Endelig vil Kommissionen fortsætte sit arbejde med kontrollers
omkostningseffektivitet og med restrisici. Der vil i efteråret 2008 blive
præsenteret en meddelelse herom, som burde kunne danne grundlaget for en
udvikling af konceptet tolerabel risiko som et redskab til at bedømme, hvor
effektivt risici kan styres i fællesskabsprogrammer.
4.
4.1.
A
NDRE SPØRGSMÅL
,
SOM FREMHÆVES I ÅRSRAPPORTERNE
Gennemførelse af EU-ret
Love opfylder kun deres mål fuldt ud, hvis de efterleves og håndhæves korrekt. I
2007 fremlagde Kommissionen en ambitiøs meddelelse med sigte på at reducere
risici til et minimum og forbedre anvendelsen af EU-lovgivning
6
. Det forudsætter et
bredere samarbejde mellem medlemsstaterne og Kommissionen om at forhindre, at
der opstår problemer, om at løse problemerne på en mere effektiv måde og om at
håndtere overtrædelser hurtigere. Det betyder også, at overvejelser om
gennemførelse og håndhævelse i højere grad må indgå i hele lovgivningsprocessen
fra loven udarbejdes, til den vedtages, og endelig til dens resultat er evalueret. Det er
vigtigt at få klarlagt, hvilke vanskeligheder der er forbundet med gennemførelsen,
hvis lovgivningen skal blive bedre, og hvis målene om bedre lovgivning, såsom
forenkling og reduktion af den administrative byrde, skal opfyldes - i borgernes og
erhvervslivets interesse.
4.2.
Bevarelse af fiskeressourcerne
Revisionsretten pegede i sin særberetning
7
på, at de aktuelle kontrol-, inspektions- og
sanktionssystemer i forbindelse med bevarelse af Fællesskabets fiskeressourcer ville
skulle styrkes betydeligt for at realisere målet med bæredygtig udnyttelse af
6
7
Meddelelse om et resultatorienteret Europa - anvendelse af fællesskabsretten, KOM(2007) 502 andelig
af 5.9.2007.
Revisionsrettens særberetning nr. 7/2007 om de kontrol-, inspektions- og sanktionssystemer, der skal
sikre, at reglerne om bevarelse af Fællesskabets fiskeressourcer overholdes, EUT C 317 af 28.12.2007.
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fiskeressourcerne. Kommissionen er enig heri. Den ansporer medlemsstaterne til at
anvende de foreslåede interimsforanstaltninger på et frivilligt grundlag. Den vil
samtidig arbejde med ambitiøse forslag til reform af den europæiske kontrolpolitik,
fordi fiskebestandenes tilstand i dag viser, hvor vigtigt det er, at kontrol-,
inspektions- og sanktionssystemerne styrkes og harmoniseres.
Kommissionen arbejder beslutsomt på at sikre bæredygtighed i fiskeressourcerne,
hvilket kun kan garanteres ved en indsats på europæisk plan. Den vil i oktober 2008
fremkomme med et forslag til rådsforordning om omarbejdning og modernisering af
kontrolsystemet inden for den fælles fiskeripolitik. Det forudsætter, at alle
medlemsstaterne slutter op om initiativet.
4.3.
Sikkerhed
Revision i EU-delegationerne afslørede svagheder ved informationssikkerheden og i
transmissionssystemerne såvel som ved fysisk sikkerhed. Der er handlingsplaner
under gennemførelse.
Foruden de rutinemæssige sikkerhedsforanstaltninger omkring personer, bygninger
og informationsteknologi på Kommissionens vigtigste lokaliteter vil Kommissionen
også være mere opmærksom på sikkerheden på delegationerne.
5.
S
AMLET KONKLUSION
Kommissionen mener, at de eksisterende interne kontrolsystemer med de
begrænsninger, der er beskrevet i de årlige aktivitetsrapporter for 2007, giver en
rimelig sikkerhed for, at de ressourcer, der er afsat til Kommissionens aktiviteter, er
blevet anvendt til det planlagte formål og i overensstemmelse med principperne om
forsvarlig økonomisk forvaltning. Den mener også, at de eksisterende
kontrolprocedurer giver den nødvendige garanti for lov- og retmæssigheden af de
underliggende transaktioner, for hvilke Kommissionen tager de generelle ansvar i
medfør af EF-traktatens artikel 274.
Den erkender dog, at der er brug for en ekstra indsats til at afhjælpe en række
svagheder, særlig dem, der er fremhævet i de ved delegation bemyndigede
anvisningsberettigedes forbehold, og svagheder på budgetområder, som
Revisionsretten ikke fandt tilfredsstillende.
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Annexes:
Annex 1:
Annex 2:
Annex 3:
Annex 4:
Annex 5:
Annex 6:
Annex 7:
Human Resources management and other management issues
Reservations 2003-2007
2007 Synthesis multi-annual objectives
Executive and regulatory agencies
Report on negotiated procedures
Summary of waivers of recoveries of established amounts receivable in 2007
Compliance with payment time-limits and suspension of time-limits
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Annex 1:
Human Resources Management and other management issues
1.
H
UMAN
R
ESOURCES
M
ANAGEMENT
•
Ethics
In a global context where ethical behaviour and ethics in general are becoming
increasingly important, the need for a clearer and simpler framework of standards
and guidelines arose. These issues have now been addressed in a communication on
'Enhancing the Environment for Professional Ethics in the Commission' dated 5
March 2008
8
. The main goal of this initiative is to refresh awareness and provide
better guidance on professional ethics in the Commission.
Furthermore, as part of the European Transparency Initiative, a study on ethics for
public office-holders
9
was commissioned to compare ethical rules for Commissioners
and for leaders of other EU institutions and their counterparts in all the Member
States, the USA and Canada. The results of this study show that the Commission
standards compare favourably.
The Commission is conscious that continued effort is nonetheless needed in the years
to come to foster the ethics culture that it has developed and ensure that the rules are
applied on the ground.
In order to benefit from external views, the Commission
intends to broaden the mandate of its ad hoc Ethical Committee and request it
to give an opinion on the advisability of revising the Code of Conduct of
Commissioners.
•
Screening of Human Resources of April 2007
In April 2007, the Commission presented its "screening" of its human resources and
committed itself to maintain stable staffing for the period 2009-2013 (after all
enlargement-related personnel are integrated) and to meet new staffing needs in key
policy areas exclusively through redeployment. The report also contained an analysis
of the Commission's overheads. It was welcomed by the Parliament, and an update
was provided by end April 2008.
The Commission's willingness to explore all rationalisation scenarios that could
improve performance and trigger efficiency gains was expressed in the report,
especially in the field of communication, crisis management and external relations.
These areas have been subject to a more in-depth analysis.
– In the area of external relations, it has been decided to reallocate internally 100
posts of officials to the new priority countries and policy fields.
– As regards crisis management, the Commission presented at the beginning of
2008 a communication entitled "Reinforcing the Union's Disaster Response
8
9
COM(2008) 301.
http://ec.europa.eu/dgs/policy_advisers/publications/docs/hpo_professional_ethics_en.pdf
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Capacity"
10
. It puts forward specific measures to be implemented by the end of
2008
to meet the growing challenges posed by natural and man-made disasters.
– In the area of communication, the Commission is considering freeing up a fraction
of the posts currently devoted to communication activities and to redeploy them to
the Representation Offices, to corporate communication activities and to the
general Commission redeployment pool. To deliver on this objective, the
Commission intends to take several measures which could be based on the
following: link communication strategy more closely to political priorities; reduce
the number of general communication priorities to make them more focused;
develop partnerships with the Member States; organise secondment of staff to
Representations; develop communication skills of staff and align human resources
in communication activities to real needs.
•
Integrated human resources strategy
The Commission continued its efforts to put in place a strategically aligned human
resource management aimed at a shift from focusing on rights, obligations, rules and
compliance to a more strategic approach with a focus on results, added-value and
benefits for the Commission. This will enable the human resources function to
gradually become a key player in the Commission, actively contributing to
formulating organisational strategy and ensuring its implementation.
•
IT tools
The administration has worked on the development of new integrated IT tools for
more efficient management of human resources and of the related individual
financial entitlements.
•
Recruiting and retaining permanent staff
The administration has instituted various measures to improve staff management and
recruitment, in particular by devising a professionalisation programme and by
increased cooperation with EPSO.
•
Recruitment of citizens from enlargement countries
Several services pointed to difficulties in recruiting certain EUR10 profiles as
permanent staff, notably IT and financial staff and translators for certain languages.
Certain competitions completed by EPSO in 2007 indeed failed to yield the expected
number of successful candidates. Priority also had to be given to more generalist
competitions, in order to achieve optimum use of EPSO recruitment capacity.
Although the list of successful candidates covered 70 % of the Commission's
recruitment needs, there were major variations between competitions, nationalities
and profiles (ranging from 7 to 100%). As in 2006, the Commission attained the
overall recruitment targets for nationals from EU-10 and EU-2 Member States in
2007. From 2004 to 2007 well above 3 000 posts have been filled by nationals from
the enlargement countries. The monitoring mechanism which the Commission had
10
COM(2008) 130.
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put in place during 2006 for EU-10 recruitment was maintained and improved in
2007 and contributed largely to this achievement. The Commission is on a very good
path to meet the various recruitment targets set in the context of EU-10 and EU-2
enlargements.
6.
O
THER MANAGEMENT ISSUES
•
The internal control framework in the Commission
An effective and efficient internal control system requires management to address the
question of risk and to focus control resources on areas where risk is greatest, while
ensuring adequate control of all activities. The Commission adopted in October 2007
a communication on the revision of the Internal Control Standards and Underlying
Framework
11
, which set out 16
revised internal control standards for effective
management
to replace the set of 24 standards put in place in 2000. The aim of the
revised standards is to strengthen the basis of the annual declaration of assurance of
the Directors-General by analysing how effective the control system is in practice.
The Commission also reported on its
Action Plan towards an Integrated Internal
Control Framework
12
and concluded that most of the "gaps" have been filled. Work
will be completed in 2008 and the first impact report will be issued in early 2009.
•
Financial management
In 2007, DG Budget complemented and consolidated its accounting modernisation.
The Accounting Officer’s report on the verification of local systems at the end of
2007 noted improvements compared to 2006, mainly in the development of the
knowledge of accrual accounting and ABAC systems.
However, two services'
systems were not validated,
although the risk to the accuracy of the Commission's
accounts as a whole is not considered material.
The modernisation of the European Development Fund (EDF) accounts, which are
separate from the accounts of the General Budget, aims to transfer the management
functionality for EDF projects to DG AIDCO's local system while keeping the EDF
accounts on an accrual basis in ABAC. While the developments of the central ABAC
component were largely completed and tested according to plans in 2007 the project
has experienced a succession of postponements, due in particular to the need for DG
AIDCO to complete the developments necessary for CRIS to comply with the
accrual accounting rules for the General Budget. The accounting officer validated the
local system in early 2008. The implementation of the new system is now planned
for January 2009.
Although measurable improvements were made in 2007 as regards
payments times,
the overall situation remained unsatisfactory. In the light of the implementing rules
(Article 106.5), by which creditors are automatically entitled to interest if payments
are made late, services need to take action, and closely monitor payment time
11
12
Communication to the Commission: Revision of the Internal Control Standards and the Underlying
Framework: Strengthening Control Effectiveness - SEC(2007) 1341.
COM(2008) 110.
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compliance in the future. Suspensions in the procedure (for example, because
additional information is required from the beneficiary) must be recorded in ABAC
so that payment times are calculated correctly.
A new, dynamic approach to
fraud proofing
was introduced
13
. Based on the lessons
learned from OLAF’s operational experience, the new arrangements are intended to
allow services to react swiftly to new fraud patterns and to share information for
prevention purposes.
•
Internal audit
The number of
critical recommendations
issued by the Internal Audit Service has
decreased significantly (12 in 2006, 6 in 2007), and there has been a reduction in the
number of audits generating adverse opinions. The
acceptance rate
of
recommendations has increased from 89% for audits on Commission services
finalised in 2006, to 99% for audits finalised in 2007.
While the number of critical and very important recommendations overdue by more
than six months at the end of 2007 remained almost the same as at the end of 2006
(7 critical and 37 very important recommendations), the total number of outstanding
critical and very important recommendations grew from 78 to 175 due to the
increased number of audit reports issued. Significant differences were noted between
the Internal Auditor's view on the state of progress on recommendations and that of
the auditee.
The Commission needs the reasons for the increase in outstanding
recommendations to be examined and addressed including the extent to which
differences of view between the auditor and auditees have led to this situation.
A number of developments were observed with regard to the internal audit
architecture:
– Coordination between the Internal Audit Service and the Internal Audit
Capabilities was deepened in 2007, leading to coordinated strategic and annual
audit plans aimed at providing better audit coverage of the key risks. These efforts
towards a greater
consolidation of the audit universe
are essential having regard
to the objective of the IAS, supported by the Commission in last year's Synthesis
report, of providing an annual
overall opinion
on internal controls in the
Commission starting with 2009, the final year of the current audit planning.
– The Commission updated the mission charter of the Internal Audit Service
14
and
introduced a model charter for the Internal Audit Capabilities of the Directorates-
General, in order to reflect these evolutions and to make more efficient and
effective use of the internal audit resources.
– Commission participation in the
Audit Progress Committee
was extended by the
appointment in July 2007 of two additional Members among the Commissioners,
so that it is now composed of seven Commissioners and two external members.
13
14
Communication on the prevention of fraud by building on operational results: a dynamic approach to
fraud-proofing - COM(2007) 806, 17.12.2007.
http://ec.europa.eu/dgs/internal_audit/index_en.htm
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•
Transparency initiative
Subsequent to a public consultation, the Commission adopted a Communication,
"Follow-up to the Green Paper 'European Transparency Initiative'"
15
, which
announced measures to enhance transparency in different respects. Regarding the
relations between interest representatives (lobbyists) and the Commission, it was
decided to create and launch, in spring 2008, a voluntary register of interest
representatives, linked to a code of conduct. Discussions with stakeholders and an
open, public consultation
16
were organised on the text of the code of conduct.
In order to enhance financial transparency
17
, the Financial Regulation requires the
publication of beneficiaries of EU funds across all management modes. Work on the
practical arrangements started in 2007. The first full publication exercise is
scheduled for 2008, with the exception of the first pillar of the Common Agricultural
Policy (the European Agricultural Guarantee Fund
-
EAGF), for which publication
must take place in 2009.
The Commission adopted a Green Paper
18
on the revision of Regulation (EC) No
1049/2001 on access to documents, thereby launching an open consultation.
•
Business continuity management
All Directorates-General developed Business Impact Analyses and Business
Continuity Plans in spring 2007. A communication test took place in July 2007,
which examined both internal and external communication channels. A Commission-
wide business continuity exercise followed in December 2007, which tested
corporate business continuity communication flow and operational arrangements for
crisis management teams. The outcome of both tests was positive and a further
exercise is planned in 2008.
•
Building policy
In a Communication on the accommodation of Commission services in Brussels and
Luxemburg
19
, adopted in 2007, the Commission further clarified its policy in this
field and launched a revision of the buildings procurement methodology – aimed at
ensuring both maximum value for money and transparency towards the market.
15
16
17
18
19
COM(2007) 127
http://www.cc.cec/sg_vista/cgi-
bin/repository/getdoc/COMM_PDF_COM_2007_0127_F_EN_ACTE.pdf
http://ec.europa.eu/transparency/consultation_code/index_en.htm
http://ec.europa.eu/commission_barroso/kallas/transparency_en.htm
COM(2007) 185
http://ec.europa.eu/transparency/revision/docs/gp_en.pdf
COM(2007) 501.
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Annex 2:
Reservations 2003-2007
DG
AGRI
2
Reservations 2007
1. Insufficient
implementation of
IACS in
Greece
1
Reservations 2006
1. Insufficient
implementation of IACS in
Greece
2
Reservations 2005
1. Preferential import of
high quality beef
(“Hilton” beef) – risk of
non-respect of product
definition;
2. Insufficient
implementation of IACS
in Greece
1. Management and
control systems for
ERDF in UK-England;
2. Management and
control systems for
ERDF in Spain;
3. Management and
control systems for the
Cohesion Fund in Spain
3
Reservations 2004
1. EAGGF Guidance:
MS control systems
2. IACS in Greece;
3. "Hilton" beef
5
Reservations 2003
1. EAGGF Guidance
programmes;
2. International Olive Oil
Council;
3. Import of Basmati rice;
4. IACS in Greece;
5. "Hilton" beef
1. Management and control
systems for ERDF in
Greece - 2000/06;
2. Management and control
systems of URBAN &
INTERREG - 2000/06;
3. Management and control
systems for ERDF in Spain
- 2000/06;
4. Management and control
systems for the Cohesion
Fund in Greece, Spain and
Portugal - 2000/06;
5. Management and control
systems of ISPA
2. Expenditure under rural
development
REGIO
2
1. Management and control
systems for identified
ERDF programmes
(period
2000-2006) in:
1.
the CZECH
REPUBLIC
– 4
programmes
2.
FINLAND
– 4
programmes (Operational
Programmes East, North,
South and West)
3.
GERMANY
– 4
programmes (for OP
Saarland (objective 2), OP
Mecklenburg-Vorpommern
(objective 1), OP Hamburg
(objective 2) and URBAN II
Neubrandenburg in
Mecklenburg-Vorpommern)
4.
GREECE
– 15
programmes (13 regional
OPs, OP Competitivity and
2
1. Management and control
systems for identified
ERDF programmes in
United Kingdom - England
(West Midlands; London;
North West; North East;
Yorkshire and
the Humber and East
(URBAN II programme
only)) and Scotland (West
and East Scotland)
2. Management and control
systems for ERDF
programmes in the
INTERREG programmes
(except IIIB North West
Europe and Azores,
Canaries, Madeira)
3
3
1. Management and
control systems for
ERDF in one Member
State;
2. Management and
control systems for the
Cohesion Fund in one
Member State - 2000/06;
3. Management and
control systems of ISPA
in one candidate country
5
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OP Information Society)
5.
IRELAND
– 4
programmes
6.
ITALY –
17 programmes
(Puglia, Lazio, Sardinia,
Bolzano, Liguria, Piemonte,
Friuli Venezia Giulia,
Calabria, Campania, Molise,
Sicilia, Transport, Research,
Technical Assistance, and
Urban II- Taranto, Mola di
Bari, and Pescara)
7.
LUXEMBOURG
– 1
programme
8.
POLAND
– 3
programmes (Regional
Operational Programme
(IROP), SOP Improvement
of Competitiveness of
Enterprises and SOP
Transport)
9.
SLOVAKIA
– 2
programmes (OP Basic
Infrastructure and OP
Industry and Services)
10.
SPAIN
(14 Intermediate
Bodies (with an impact on
20 OPs), OP "Sociedad
de
la Informacion"
and the 10
URBAN programmes)
11.
INTERREG
- 51
programmes
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2. Management and control
systems for identified
COHESION FUND
systems (period 2000-2006)
in:
- Bulgaria (National Roads
Infrastructure Fund),
- the Czech Republic,
- Slovakia,
- Hungary (environmental
sector) and
- Poland.
EMPL
1
Management and control
systems for identified ESF
Operational Programmes in
Spain, United Kingdom,
France, Italy, Slovakia,
Portugal, Belgium and
Luxembourg.
1
1. Systèmes de gestion et
de contrôles de
programmes opérationnels
du FSE en Espagne, en
Ecosse (objectifs 2 et 3,
UK), en Suède (objectif 3
en partie), en Slovaquie, en
Slovénie, en Lettonie et
dans les régions Calabre et
Lazio (IT)
0
1
1. Systèmes de gestion et
de contrôle des
programmes
opérationnels en
England (UK)
1
1. European Social Fund
- Member states'
management and control
systems of some
operational programmes
1
1. European Social Fund -
Member states' management
and control systems
FISH
0
0
0
0
1
1. FIFG: Insufficient
implementation of
management and control
systems for two national
programmes in one
Member State
1. Cash flow -
competitive activities
1
1. FIFG expenditure.
Analysis of the
Management and Control
systems not yet completed
for all Member States
JRC
0
0
0
1
1. Status and correctness
of the closing balance
1
1
1. Cash flow, assets and
liabilities from competitive
activities
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RTD
1
Reservation concerning the
rate of residual errors with
regard to the accuracy of
cost claims in Sixth
Research Framework
Programme
(FP6).
2
1. Accuracy of the cost
claims and their conformity
with the provisions of FP5
research contracts.
2. Absence of sufficient
evidence to determine the
residual level of persisting
errors with regard to the
accuracy of cost claims in
FP6 contracts.
1
1. Exactitude des
déclarations de coûts et
leur conformité avec les
clauses des contrats de
recherche du 5ème
PCRD
1
1. Frequency of errors in
shared cost contracts
1
1. Frequency of errors in
shared cost contracts
INFSO
1
Reservation concerning the
rate of residual errors with
regard to the accuracy of
cost claims in
Framework
Programme 6
contracts.
3
1. Allocation of research
personnel
2. Errors relating to the
accuracy of cost claims and
their compliance with the
provisions of the research
contracts, FP5
3. Absence of sufficient
evidence to determine the
residual level of persisting
errors with regard to the
accuracy of cost claims in
Framework Programme 6
contracts
2
1. Errors relating to the
accuracy and eligibility
of cost claims and their
compliance with the
provisions of research
contracts under FP5;
2. Allocation of research
personnel
2
1. Frequency of errors in
shared cost contracts;
2. Research staff
working on operational
tasks
2
1. Frequency of errors in
shared cost contracts;
2. Research staff working
on operational tasks
ENTR
2
1.Unsatisfactory functioning
of the financing of European
Standardisation
2
2. Reservation concerning
the rate of residual errors
with regard to the accuracy
of cost claims in Sixth
Research Framework
1. Errors relating to
accuracy and eligibility of
costs claims and their
compliance with the
provisions of the research
contracts under FP 5
2
2. Unsatisfactory
functioning of the financing
1. Errors relating to
accuracy and eligibility
of costs claims and their
compliance with the
provisions of research
and eligibility of costs
claims and their
compliance with the
provisions of the
research contracts under
2
1. Frequency of errors in
shared-cost contracts in
the research area;
2. Uncertainty regarding
cost claims of the
European
Standardisation
Organisations
2
1. Frequency of errors in
shared-cost contracts in the
research area
2. Financial management of
conferences organised
under the Innovation
Programme
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Programme
(FP6).
of European
Standardisation
the 5th Research
Framework Programme;
2. Uncertainty regarding
cost claims of the
European
Standardisation
Organisations
TREN
1
Reservation concerning the
rate of residual errors with
regard to the accuracy of
cost claims in Sixth
Framework Programme
(FP6)
contracts.
1
1. Erreurs concernant
l'exactitude et l'éligibilité
des déclarations de coûts et
respect des termes des
contrats du 5e PCRD
2
1. Risque de surpaiement
concernant le 5éme
Programme Cadre;
2. Sûreté nucléaire
4
1. Frequency of errors in
shared cost contracts;
2. Contractual
environment of DG
TREN LUX;
3. Nuclear safety;
4. Inventory in nuclear
sites
6
1. Frequency of errors in
shared cost contracts;
2. Burden of the past;
3. Contractual environment
of DG TREN Luxembourg;
4. Expertise for control of
nuclear security;
5. Nuclear safety;
6. Verifications under Art.
35 of the Euratom Treaty
1. Burden of the past
(observation in 2002 AAR);
2. On the spot controls
(observation in 2002 AAR);
3. Implementation of Art.
35 of FR Implementing
Rules
EAC
0
1
1. Faiblesse des systèmes
de contrôle constatées dans
certaines Agences
Nationales
2
1. Insuffisante assurance
quant à la gestion à
travers les agences
nationales
2. Insuffisante assurance
quant à la fiabilité et
l'exhaustivité des
montants inscrits au
bilan de la Commission
et au compte de résultat
économique
0
0
0
3
ENV
1
Eligibility of expenditures
declared by beneficiaries of
action grants
0
0
0
0
0
2
1. Potentially abnormal
RAL;
2. Grants- Eligible costs
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SANCO
0
1
1. Insufficient assurance of
business continuity of a
critical activity
1. Faiblesse des systèmes
de contrôle et de gestion du
Fonds européen pour les
Réfugiés en Italie, pour la
période de programmation
2000-2004
1
1. Health crisis
management
1. Insufficient number of
ex-post controls
missions and lack of a
fully-fledged
methodology in the area
of direct management in
2005;
2. Management and
control systems for the
European Refugee Fund
for the UK for 1002-
2004
0
0
0
0
0
JLS
2
1. Faiblesse des systèmes de
contrôle et de gestion du
Fonds européen pour les
Réfugiés en Italie, pour les
périodes de programmation
2000-2004, et 2005-2007
1
2
2
1. Faiblesse des
systèmes de gestion du
Fonds européen pour les
Réfugiés au Royaume-
Uni et au Luxembourg;
2. Mise en œuvre encore
incomplète des contrôles
ex-post sur place
0
0
2. Garantie limitée sur les
opérations mises en oeuvre
par 14 EM dans le cadre du
FER II (2005-2007)
ESTAT
0
1
1. Absence de garantie sur
la régularité des paiements
effectués en 2006 dans le
cadre des conventions de
subvention signées avec
trois Instituts nationaux de
statistiques pour lesquels
des manquements ont été
constatés en 2006
1. Possibility that
additionality requirements
are not sufficiently met
0
0
0
2
1. Errors in the
declaration of eligible
costs in relation to
grants;
2. Insufficient number of
ex-post controls carried
out in 2003
3
1. Errors in the declaration
of eligible costs in relation
to grants;
2. Weakness in project
management procedures;
3. Insufficient number of
ex-post controls carried out
in 2003
ECFIN
1
Possibility that additionality
requirements were
insufficiently achieved.
1
0
0
0
0
0
0
TRADE
AIDCO
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1. Partnership with an
NGOs association
1. Inherent risk in
decentralised systems;2.
ELARG
1
Potential irregularities in the
management of PHARE
0
0
1
1. Legal status and
liability of contractual
1
1. Gaps in Romania's
and Bulgaria's capacity
3
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funds under extended
decentralised management
by the following Bulgarian
Implementing Agencies:
- Central Finance and
Contract Unit (CFCU)
- Ministry for Regional
Development and Public
Works (MRDPW).
ECHO
0
0
0
0
partner in the framework
of implementation of EU
EU contribution to
UNMIK Pillar IV in
Kosovo
to manage and
implement increasing
amounts of aids
Gaps in systems and
transaction audits;3.
Uncertainties regarding
claims of financial
intermediaries
0
1
1. Non respect of the
contractual procurement
procedures by a
humanitarian
organisation for projects
funded by ECHO
0
1. Internal control
standards in Directorate
K;
2. Internal control
standards in Delegations
0
0
DEV
RELEX
0
0
0
0
0
0
0
2
0
1. Insuffisances du
contrôle et de
l’information de gestion;
2. Insuffisances de la
gestion administrative en
délégations, et
principalement au niveau
de la mise en place et du
respect des circuits
financiers
1. Trans-European
networks for customs
and tax : availability and
continuity
0
2
0
2
0
1. Internal control standards
in Directorate K;
2. Internal control standards
in Delegations
TAXUD
0
0
0
1
0
0
1
1. Monitoring of the
application of the
preferential treatments
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MARKT
0
0
0
0
0
0
0
0
0
COMP
0
0
0
0
0
0
0
0
0
COMM
1
Supervision
1
1. Ex-post control system
1
1. Supervision (ex-post
controls on grants)
2
1. Relays and networks -
grands centres;
2. Functioning of
Representations EUR-15
0
0
3
1. Relays and networks;
2. Representations;
3. Copyrights - press cuts
ADMIN
DIGIT
0
1
Inadequacy of the Data
Centre building
infrastructure in
Luxembourg.
0
1
0
1.Business continuity risks
due to inadequacy of the
data centres building
infrastructure.
0
0
1
1. Business continuity
risks due to inadequacy
of the data centres
building infrastructure
1. Council's antenna for
sickness insurance
0
0
0
0
-
PMO
0
0
1
1
1. Council's antenna for
sickness insurance
2
1. Council's antenna for
sickness insurance;
2. Paul Finet Foundation
1. Lack of long term
planning of the buildings
policy.
0
0
0
OIB
0
0
1
1. Deficiency in OIB's
contracts & procurement
management
0
0
0
0
0
1
OIL
EPSO
OPOCE
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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BUDG
0
0
0
2
1. Accrual accounting
for the European
Development Fund;
2. Accrual accounting of
the Community Budget -
three local systems
0
1. Weak general internal
control environment
0
0
0
1. Audit of community
bodies (traditional
agencies)
0
2
1. Accrual accounting
for the Community and
the EDF budgets;
2. Subsystems of
SINCOM 2: accesses
control
0
0
3
1. Accrual accounting;
2. Syncom subsystems;
3. Accounting management
of European Development
Fund
SG
BEPA
0
0
0
0
0
0
0
1
0
0
0
0
0
0.
SJ
SCIC
DGT
IAS
0
0
0
0
0
0
0
1
0
0
0
1. Audit of community
bodies (regulatory
agencies)
0
0
0
0
1
0
0
0
1
0
0
0
1. Audit of Community
agencies
0
0
0
0
1
0
0
0
1. Audit of Community
agencies
0
OLAF
TOTAL
0
17
0
20
0
31
0
32
0
49
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Annex 3:
Synthesis 2007 multi-annual objectives
This Annex reports on the progress realised in 2007 against the reference framework laid down by the 2004 Synthesis and updated by the 2005 and
2006 Synthesis reports containing the Commission’s multiannual objectives and related actions to address the major crosscutting management issues.
New actions introduced as a follow up to the 2007 Synthesis report are indicated in
bold italics.
Internal control systems and performance management
Responsible
service(s) and
timetable
All
services,
continuous
action
with the support and
guidance of DG
BUDG and the ICC
network.
Completed
It is now a well established practice that
services review at least once a year the
effectiveness of internal control. This
requirement is now enshrined in the Internal
Control Standards for Effective Management
adopted in
October 2007- SEC(2007) 1341.
Furthermore,
services
inform
their
Commissioner at least twice yearly on
management and control issues.
Members of staff are involved in self-
assessment exercises on the effectiveness of the
internal control system.
Subject
Objective
Initiative(s) to meet the objective
Progress made in 2007
Internal
control
1. Achieving an
effective internal
control system and
ownership
of
internal
control
concepts
and
processes at all
levels in each DG
and service.
The internal control coordinator in each
service should carry out a regular
review of the effectiveness of internal
control issues at least in the context of
the twice-yearly information to
Commissioners and of the annual
activity report.
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Revision of internal control standards to DG BUDG by the
enhance effectiveness
end of 2007
Completed
An internal communication revising the
internal control standards for effective
management was adopted in October 2007-
SEC (2007) 1341.
Develop indicators for legality and All
services
by
regularity of transactions to support ‘families’ with the
assurance in annual activity reports.
support of BUDG
and SG, before the
establishment
of
2007
(originally:
2006) annual activity
reports in March
2008.
Completed
Working groups have been set up to develop
indicators for legality and regularity of
transactions by families of DGs. The guidelines
for the Annual Activity Report for the year 2007
refer to different sets of indicators for:
- the Research family
- direct centralised management (grants and
procurement)
- joint management
- shared management.
For the Structural Funds family, legality and
regularity indicators were developed and
provided as from the AAR 2006. For the AAR
2007, particular attention has been paid to
improving the content and clarity of the report
by implementing the recommendations of the
Court of Auditors and the IAS.
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2.
Promoting
Annual
Commission’s
activity
reports
and
accountability
through
annual
Synthesis
activity reports and
their
synthesis
solidly based on
assurances
from
managers.
Some Commission departments should All services in the
give, where needed, a fuller explanation 2007 annual reporting
of their environment and the risks exercise.
faced, including risks that remain even
after mitigating measures have been
taken. The impact of their environment
and risks should be made more explicit
and in most cases fuller explanations
should be given on the overall impact of
reservations
on
the
reasonable
assurance.
Completed
The guidelines for Annual Activity Reports for
the year 2007 emphasize the need to include
more streamlined, precise and coherent
explanations of DGs' internal control systems.
- the use of an internal control template ensures
that control systems of the different DGs are
presented in a more coherent way within the
Commission and, more specifically, within
families of DGs.
- Precise guidance was also given to DGs to
explain how the various components of the
assurance process link together ("building
blocks").
- More precise guidance was given on when and
how to make a reservation.
- Assurance had to be supported by legality and
regularity indicators.
The DGs have generally followed the guidelines
and an improvement can be observed in their
AARs.
With the assistance of central services,
work by ‘families’ will be continued, so
that each area benefits from a specific,
coherent methodology.
Completed
Under the Action Plan towards an Integrated
Internal Control Framework, "internal control
templates" were developed to promote
consistency between services in the presentation
of control strategies.
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In 2007 such templates were developed for each
management mode, describing the internal
control system on a consistent and concise basis
and presenting a logical build-up to the Director
General's assurance statement. The format was
used by almost all services in 2007 AAR and
has improved awareness of control structures
and sources of assurance. It furthermore helps
pinpoint weaknesses and define improvements.
The central services will provide BUDG and SG
further
guidance
to
promote
consistency in the treatment of By end 2008
reputational risks and the link between
error
rates,
materiality
and
reservations.
Establishing
Risk manage-
3.
effective
and
ment
comprehensive risk
management
making it possible
to identify and deal
with all major risks
at
service
and
Commission level
and to lay down
appropriate action
to keep them under
control, including
disclosing resources
needed to bring
major risks to an
acceptable level.
The Commission will further embed
risk management in its regular
management process and integrate risk
assessment in its internal control
systems.
New action
All services, with the
Completed
assistance of DG
BUDG, as specified The revised Internal Control Standards, decided
by the Commission in October 2007,
in SEC(2005) 1327.
specifically provide a Standard for risk
management processes (standard 6).
Risk management was formally integrated into
the 2006 programming and planning exercise
and services’ critical risks are since then
disclosed in the Annual Management Plans.
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Residual risk
4. Taking further
the concept of
residual risk
Commission will continue its work on
the cost-benefit of control and on
residual risk per policy area. A
Communication on this subject will be
issued in autumn 2008.
DG BUDG together New action
with
concerned
services
By October 2008
Governance
Responsible
service(s) and
timetable
Completed
Follow-up is being actively monitored through
different tools (DGs' internal databases, "Issue
track" system) and regularly reviewed by senior
management.
Further efforts were made to ensure a timely
implementation of the audit recommendations:
- The Audit Progress Committee alerted the
Cabinets responsible for departments lagging
behind, requesting them to monitor the
appropriate follow up by their services.
- New provisions were introduced to the
standing instructions to the Annual Activity
Reports and to the "peer review" process to
ensure that Directors-General concerned explain
Subject
Objective
Initiative(s) to meet the objective
Progress made in 2007
Ensuring
a
Internal audit
5.
recommenda-
smooth
implementation of
tions
accepted internal
audit
recommendations
Follow-up of action plans stemming All services
from internal audit recommendations
should be regularly monitored at senior
management level, and fully integrated
into regular management planning,
especially the annual management
plans.
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in
their
reports
the
reasons
why
recommendations had not been implemented in
time.
Regulatory
agencies
6. Clarifying the
respective roles and
responsibilities of
Commission
services
and
regulatory
agencies.
The input of all institutions is
necessary
to
negotiate
a
comprehensive framework, to clarify
the respective responsibilities of the
institutions and of the regulatory
agencies. This framework would be
applicable to the creation of future
agencies and, at a later stage, to those
already in existence. The Commission
calls on the Council to adopt the
proposed framework on regulatory
agencies, suggest amendments, or
reflect on new possibilities.
The Commission will develop
practical solutions respecting the
balance of responsibilities and
accountability.
All
services
Ongoing
concerned with the
assistance of SG and
In a Communication of March 2008
20
, the
DG BUDG.
Commission drew attention to the lack of a
common vision on the role and functions of
regulatory agencies. It announced a
horizontal evaluation of the regulatory
agencies, a moratorium on creating new
agencies and a review of its internal systems
governing agencies.
Inter-service
arrangements
7. Ensuring that
inter-service
arrangements for
small services are
based on a cost-
benefit analysis and
made in accordance
with
applicable
rules,
while
preserving
the
responsibility
of
Interested DGs with
Continuous action
the
support
of
BUDG, SG, and Regarding IT Infrastructure Consolidation,
DIGIT is already ensuring end-user support for
DIGIT.
the ADMIN family (DG ADMIN and offices),
DG REGIO and the IAS. Furthermore, DG EAC
signed a "protocole d'accord" to take over its IT-
support.
The Service Level Agreement (SLA) which was
established in 2006 between BEPA and SG for
20
Communication from the Commission to the European Parliament and the Council: "European Agencies – the way forward" - COM(2008) 135.
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each
delegated
authorising officer.
management of human and financial resources,
logistics and strategic planning was renewed in
2007.
The SLA signed in 2006 between DG ADMIN
and the IAS for management of the latter's
human and financial resources was renewed in
2007.
OIB cooperates with other Services on the basis
of clearly defined arrangements & Service
Level Agreements. In 2007, the following SLAs
regarding buildings were signed:
- with EAC executive agency
supplementary office space)
(on
the
- with ERC and RTD Commission Agency
(signature for Covent Garden building is
ongoing)
- with CoR/EESC (VM-2 building)
- with CFCA Executive Agency
Reservations
8. Ensuring strong
follow-up of action
plans related to the
expressed
reservations,
notably for the
progress to be
made in 2008.
Directors-General will report on
DGs concerned
progress
to
the
respective
Commissioner in the context of the
regular follow-up meetings on audit
and control.
The ABM Steering Group
will closely monitor and regularly
report to the College on the
implementation of the remedial actions
that delegated authorising officers have
committed to carry out in their annual
activity reports.
Continuous action
DGs report on the implementation of action
plans in a given year in their annual activity
report. This has been specifically mentioned in
the standing instructions for 2007 AARs.
DGs were also invited to mention the actions to
be taken in the coming year as a follow up to
previous reservations. This requirement was
included in the guidelines for the 2008 AMPs.
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For all reservations, delegated authorising
officers have laid down appropriate action plans
to solve the underlying weaknesses. They
monitored the implementation of action plans
and reported to the Commissioner responsible .
The implementation of all action plans has also
been monitored by the ABM Steering Group
which invited Directors-General to report
regularly to the Group on the state of play of
their action plans.
Financial management
Responsible
service(s) and
timetable
Ongoing
Commission adopted on 27/2/2008 a report on
the action plan towards an integrated internal
control framework (COM(2008) 110 final).
Most actions have been implemented and the
remaining ones will be completed during 2008.
The Commission can show that it has made
concrete progress. The impact of the actions
will form the basis of the evaluation of the
progressive success of the action plan through
decreasing error rates and improved ratings of
systems by the Court. Early in 2009 the
Commission will prepare a further impact
Subject
Objective
Initiative(s) to meet the objective
Progress made in 2007
Integrated
internal
control
framework
9.
Enhancing
accountability by
establishing
a
comprehensive
integrated internal
control framework
in line with the
requirements
set
out in the ECA’s
opinions on ‘single
audit’.
Implementation of the action plan All services
towards
an
Integrated
Internal
Framework.
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assessment as at 31 December 2008.
Ex-ante
ex-post
controls
Improving
and
10.
efficiency
and
strengthening
accountability by
ensuring
proportionality and
a sound balance
between
ex-ante
and
ex-post
controls and by
further
harmonisation and
better focusing of
ex-post controls
Further attempts have to be made to
achieve closer harmonisation of
methodology and definition of common
ex-post control strategies and ensure
proportionality between ex-ante and ex-
post controls, at least at the level of
‘families’ of services operating in the
same budget area.
All services with the
Completed
assistance of DG
BUDG, continuous In 2007, "internal control templates" were
developed for each management mode,
action.
describing the internal control system on a
consistent and concise basis and presenting a
logical build-up to the Director General's
assurance statement. These templates are built
on a common format which leaves some
flexibility for adaptation to the needs of the
DGs. The format was used by almost all
services in 2007 AAR and has improved
awareness of control structures and sources of
assurance. It helps pinpoint weaknesses and
define improvements.
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Common guidelines on sampling Services concerned
methods and related level of confidence with the support of
should be finalised.
DG
BUDG,
progressively up to
the end of 2007.
Ongoing
Extensive guidelines on audit sampling in line
with international auditing standards have been
prepared in the Structural Funds to promote
coherence in testing done by Member State
21
audit authorities . The Commission has
provided guidance on best practice in the
management of external audit framework
contracts to ensure a consistency and high
22
quality of audit results .
In the research area, the joint audit strategy set
up in 2007 includes guidance on sampling.
Based on the experience gathered from the
research audit strategy and taking into account
that not all elements of the approach are
transposable to all areas, the Commission will
issue guidance to its services on sampling
strategies by July 2008.
DG COMM will put in place a system DG COMM by the
Completed
of structured ex-post control in all end of 2007
A centralised ex-post control unit was set up in
Representations and Units in the
this Directorate-General on 1 November 2007.
Headquarter.
21
22
Para 40 & 49 Opinion 02/2004.
Para 37 Opinion 02/2004.
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Accounts
11.
Increasing
responsibility and
accountability
at
the level of the
Commission as a
whole
by
the
signing-off of the
accounts by the
Accounting Officer
and by improved
quality of financial
information.
The Commission will further strengthen
its accounting processes and systems to
improve the quality of the financial
information and the respect of
deadlines.
All
services,
Continuous action
continuous
action
with the assistance In 2007, DG Budget complemented and
of the services of the consolidated the accounting modernisation.
Accounting Officer
The single datawarehouse was also made
available to all services and is expected to lead
to an improvement in financial management
information.
The Accounting Officer’s report on the
verification of local systems at the end of 2007
noted improvements compared to 2006, mainly
in the development of the knowledge of accrual
accounting and ABAC systems. However, two
systems were not validated.
Financial
simplification
12.
Making
financial
management more
efficient
by
applying
simplification
measures.
Services are called upon to apply the
simplification measures that have been
introduced by the basic acts under the
next generation of programmes (2007-
2013) and by the amended financial
rules
All
services
concerned as from
the entry into force
of
these
legal
provisions.
Completed
During 2007 the Commission clarified the rules
through guidelines, notably the guidelines on
FP7, on the implementing rules for Structural
Funds 2007-13, for Education Policy 2007-13,
and will continue to provide support and further
guidance where necessary. The Commission
will also ensure that future legislative proposals
include clear and straightforward rules.
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Human resources
Subject
Objective
Initiative(s) to meet the objective
Responsible
service(s) and
timetable
Completed
DG ADMIN, based on a collaborative effort and
consultation of all Commission staff, prepared a
Communication to the College enshrining the
key principles of the simplification drive and
proposing a detailed plan with 85 actions, to be
carried out within well defined deadlines. This
Communication
was
adopted
by
the
Commission on 4 July 2007 and its
implementation is ongoing.
Progress made in 2007
Simplification
13. Simplifying
procedures
to
increase
both
efficiency
and
employee
satisfaction.
The Task Force for the simplification of DG ADMIN by June
administrative procedures will propose 2007 (originally by
specific measures to simplify and the end of 2006)
improve human resource management
and administrative procedures.
In parallel, the Commission will present DG ADMIN by the
Completed
specific measures to simplify and end of 2007
New rules have been presented in March 2008
improve the Commission’s staff
after an intense consultation process with
appraisal system (Career Development
Commission services and staff representatives
Review).
These
measures
will
throughout 2007 and the first quarter of 2008.
complement those presented early 2006
which were already implemented in the
The new rules should be implemented in 2009
current exercise.
and should allow for a better differentiation of
career speeds according to merit. The
assessment and promotion exercises will also be
significantly shortened.
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Staff skills
14.
Aligning
resources
and
needs better to
make sure that
staff have the
skills
and
qualifications
necessary
to
perform
their
duties,
in
particular in areas
such as financial
management,
audit,
science,
linguistics and IT.
Following the conclusions of the DG ADMIN by the
Ongoing
evaluation on the Strategic Alignment end of 2007
Among the measures already started:
of Human Resources, various measures
are being prepared.
- the development of the HR Community;
- the dissemination of best practices;
- the HR Professionalisation Programme;
- the development of HR Metrics;
- the HR scorecard prototype;
- the specification of the HR reporting facility in
Sysper2.
The Commission will identify any DG ADMIN and
ongoing
shortfalls and communicate its specific EPSO,
needs so that they are promptly taken tasks.
into consideration and included in the
work -programme of the inter-
institutional
European
Personnel
Selection
Office.
Provision
of
specialised training and measures to
improve the recruitment procedures
and, in particular in areas where a
shortage of skilled staff is identified.
The Commission will take measures to
improve its Job Information System so
that it enables the organisation to have a
global view of its current human
resources and to produce easily detailed
analysis by corporate processes.
Ongoing
On 13.11.2007, Vice-President Kallas submitted
to the College a Communication (SEC(2007)
1412) describing how EPSO had served the
Commission's needs in the last few years and
spelling out ways of improving the situation.
DG ADMIN in
Ongoing
collaboration
with
DIGIT, SG and DG The e-CV project was delayed because of
rearranged priorities.
BUDG by end 2007
There are now approximately 3 000 CVs in the
system, but full deployment and use will only
take place in 2008, once the matching tool is
tested and validated.
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The Commission will adjust its
management of mobility, where
necessary, so as to achieve the
ultimate objective of ‘the right person
in the right job’, in particular as
regards sensitive posts. Proposals will
be made during 2006 to mitigate the
impact of mobility, with particular
attention for specialised functions
and small DGs and sites.
DG ADMIN in
collaboration
with
SG and DG BUDG,
by the end of 2007
(originally by the
end of 2006).
Completed
The revision of the Commission's Internal
Control Standards, was concluded in October
2007 and guidelines on sensitive functions
(January 2008) were subsequently adopted.
It should result in a more harmonised approach
of the Commission's services in regards to the
definition of sensitivity and an improved
monitoring of the most critical sensitive posts,
thus significantly reducing the issues related to
compulsory mobility.
Continuity of operations
Subject
Objective
Initiative(s) to meet the objective
Responsible
service(s) and
timetable
All services with the
support
of
SG,
ADMIN and DIGIT
by the end of March
2007.
Completed
All Directorates-General developed Business
Impact Analyses and Business Continuity Plans
in spring 2007. A communication test took
place in July 2007, which examined both
internal and external communication channels.
A Commission-wide business continuity
exercise followed in December 2007 with
satisfactory results.
Progress made in 2007
Business
continuity
15. Ensuring that
the Commission is
able to maintain
business continuity
in case of major
disruption to its
activities
The
Commission
will
adopt
Commission-wide policy guidelines
and develop business continuity
plans.
The Commission will address the
DIGIT, OIB and OIL
Ongoing
issue of the suitability of the data
in 2006 and in 2007.
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centre hosting IT systems and ensure
that current reflections on the best IT
governance arrangements lead to
operational conclusions in 2006.
A multi-annual (2006-2011) strategy to improve
the housing conditions for the Data and telecom
Centres of the Commission has been developed
and approved. This should lead to the most
critical IT equipments being moved into
professional data centre type rooms in a phased
approach and to the refurbishing of air
conditioning and electrical infrastructure in the
JMO Data Centre room.
Contracts for the rent of two new data centre
type rooms in Brussels and in Luxembourg were
signed. For the one in Brussels, the move was
completed in February 2007 and, for the one in
Luxembourg, by March 2007.
OIL planned a second room in Luxembourg
which should have been available by July 2007
and initiated the required procedures. These
premises are however currently still not
available.
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Annex 4:
Executive and regulatory agencies
In line with practice in most Member States, using agencies to implement key tasks has
become an established part of the way the European Union works.
Executive agencies
operate in a clear institutional framework, governed by a single legal
base
23
. Their tasks must relate to the management of Community programmes or actions, they
are set up for a limited period and they are always located close to Commission headquarters.
The responsibility of the Commission for executive agencies is clear: the Commission creates
them, maintains "real control" over their activity, and appoints the director. Their annual
activity reports are annexed to the report from their parent Directorate(s)-General. A standard
financial regulation adopted by the Commission, governing the establishment and
implementation of the budget, applies to all executive agencies. A revision of the working
arrangements was also agreed in October 2007 with the European Parliament, with the aim to
further facilitate inter-institutional cooperation in this field.
Six executive agencies
have been created:
•
the Executive Agency for Competitiveness and Innovation Programme (EACI – former
Intelligent Energy Executive Agency)
•
the Public Health Executive Agency (PHEA)
•
the Education, Audiovisual and Culture Executive Agency (EACEA)
•
the Trans-European Transport Network Executive Agency (TEN-TEA)
•
the European Research Council Executive Agency (ERC)
•
the Research Executive Agency (REA).
Three of these were operational in 2007.
Their annual activity reports did not indicate any
particular control issues. The breakdown of staff employed in 2007 by these agencies was as
follows:
Seconded
Contractual
officials
and agents
temporary
agents
EACI
PHEA
22
8
47
20
Other external
Total
agents
69
28
23
Council Regulation (EC) No 58/2003 of 19 December 2002 laying down the statute for executive
agencies to be entrusted with certain tasks in the management of Community programmes (OJ L 11,
16.1.2003).
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EACEA 69
Total
99
232
299
10
10
311
408
The screening of resources by the Commission of April 2007 suggested that there are no
strong candidates for a new executive agency
24
. If new needs appear, the Commission's
starting point will be to explore the option of extending the scope of an existing agency to
cover a new programme. Under the current circumstances, it is unlikely that new executive
agencies will be needed during the period of the current financial framework to 2013.
The 29
regulatory agencies
are independent legal entities and the 20 of these which receive
funds from the European Union budget receive discharge directly from the European
Parliament. In a Communication of March 2008 "EU agencies: the way forward"
25
the
Commission drew attention to the lack of a common vision on the role and functions of
regulatory agencies. It announced a horizontal evaluation of the regulatory agencies, a
moratorium on creating new agencies
26
and a review of its internal systems governing
agencies. A common website of the Commission and the regulatory agencies was created on
the Commission's intranet to provide a platform for documents of shared interest.
24
25
26
SEC(2007) 530 "Planning & optimising Commission human resources to serve EU priorities".
Communication from the Commission to the European Parliament and the Council: European Agencies
– the way forward - COM(2008) 135.
It however indicated that agencies which are already under inter-institutional discussion would go ahead
as planned, including existing proposals in the fields of energy and telecoms, as well as planned
agencies in the field of justice and home affairs and that changes in the scope of existing agencies
would also continue.
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Annex 5:
Rapport sur les procédures négociées
1. B
ASE LEGALE
L'article 54 des Modalités d'Exécution (ME) du Règlement Financier (RF) établit
l'obligation, pour les ordonnateurs délégués, de recenser les marchés faisant l'objet de
procédures négociées (PN). En outre la Commission doit annexer au résumé des
Rapports Annuels d'Activités (RAA) visé à l'art. 60.7 du RF un rapport sur les
procédures négociées.
2. M
ÉTHODOLOGIE
Une distinction a été faite entre les 40 directions générales, services, offices et
agences exécutives qui, en principe, n’octroient pas d’aide extérieure, et les 3
directions générales (AIDCO, ELARG et RELEX) passant des marchés dans le cadre
d'actions extérieures (base légale différente: chapitre 3 du titre IV de la deuxième
partie du RF) ou pour compte de la Commission mais en dehors du territoire de
l'Union européenne.
En effet, ces 3 directions générales présentent des aspects particuliers en ce qui
concerne la collecte des données (déconcentration des services…), le nombre total de
marchés passés, l'application d'autres seuils pour le recensement des procédures
négociées (10 000 €), ainsi que la possibilité de recours à la procédure négociée dans
le cadre du mécanisme de réaction rapide (urgence impérieuse). Pour ces raisons, les
marchés de ces Directions générales nécessitent une approche statistique distincte.
3. R
ESULTATS GLOBAUX DU RECENSEMENT FINAL
3.1.
Les 40 directions générales, services ou offices sans les 3 directions générales
"actions extérieures"
Sur base des données reçues, les statistiques suivantes ont été établies: 148 marchés
négociés pour une valeur totale de 156 513 441 € ont été attribués sur un ensemble
de 1 085 marchés, toutes procédures confondues, pour une valeur totale de
1 383 010 782 €.
La proportion moyenne pour l'Institution du nombre de procédures négociées par
rapport au nombre de marchés passés s'élève dès lors à 13,64 %. La moyenne de
l'Institution calculée par rapport au montant des marchés attribués (au lieu du nombre
de marchés) s'élève à 11,32 %.
Il a été considéré que la proportion pour une DG/service doit être estimée comme
"notablement plus élevée que la moyenne enregistrée au niveau de son Institution",
quand elle dépasse de moitié la proportion moyenne, c'est-à-dire lorsqu'elle est
supérieure au seuil de référence s'établissant à
20,46 %.
Ainsi, 9 directions générales ou services sur 40 ont dépassé le seuil de référence en
2007. Toutefois, il faut signaler qu'une des directions générales n'a passé qu'une
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procédure négociée mais son faible nombre de marchés au total fait que sa moyenne
est élevée. Par ailleurs, pour deux des directions générales, les procédures négociées
représentent un pourcentage substantiellement inférieur à la moyenne de l'Institution
en valeur totale des marchés passés.
Par ailleurs, l'évolution par rapport à 2006 pour l'ensemble des directions générales a
été limitée: augmentation de 1,33 % en nombre de procédures et de 4,01 % en valeur.
Ainsi 5 directions générales présentent une augmentation interannuelle qui peut être
considérée comme sensible par rapport aux années précédentes (supérieure à 10 %).
3.2.
Les trois
directions générales
"actions extérieures"
Sur base des données reçues, les statistiques suivantes ont été établies: 196 marchés
négociés pour une valeur totale de 116 182 314 € ont été attribués sur un ensemble
de 1 696 marchés toutes procédures confondues, pour une valeur totale de
1 324 647 489 €.
La proportion moyenne pour les 3 directions générales "actions extérieures" du
nombre de procédures négociées par rapport au nombre de marchés passés s'élève
dès lors à 11,56 % et la moyenne calculée par rapport au montant des marchés
attribués s'élève à 8,77 %. Le seuil de référence (moyenne plus 50 %) étant donc de
17,33 %,
aucune des ces 3 directions générales ne dépasse ce seuil.
La comparaison interannuelle pour ces directions générales, par rapport à l'année
2006, montre une certaine stabilité: pas de changement dans le pourcentage du
nombre des procédures négociées et diminution significative de 3,85 % de leur
valeur.
4. A
NALYSE DES JUSTIFICATIONS ET MESURES CORRECTIVES
Trois catégories de justifications sont évoquées par les directions générales ayant
dépassé les seuils:
•
Des
déviations statistiques
résultant d'un faible nombre de marchés passés
(toutes catégories confondues) ou de l'utilisation de contrats cadres. Ceci, en
intégrant dans un seul contrat «cadre» un nombre élevé de contrats «spécifiques»,
réduit le nombre total de marchés passés par les
Directions générales
concernées et
donc la base applicable (ensemble de marchés, toutes catégories confondues).
•
Des
situations objectives du secteur d'activité économique
où le nombre
d'opérateurs (candidats ou soumissionnaires) peut être fort limité, voire en
situation de monopole (pour des raisons de propriété intellectuelle, expertise
spécifique…). Des situations de captivité technique peuvent également apparaître.
•
Des
marchés complémentaires,
lorsqu'ils ne peuvent pas être techniquement ou
économiquement séparés du marché principal (initial), ou les
marchés similaires,
conformes au projet de base.
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Plusieurs mesures correctives ont déjà été proposées ou mises en place par les
directions générales:
•
L'établissement de
documents types et documents d'orientation.
La publication
en avril 2008 du nouveau Vade-mecum des marchés de la Commission,
substantiellement amélioré, s'intègre dans cette ligne d'action.
•
L'amélioration de la formation et une meilleure communication interservices.
À ce titre, le Service financier central a mis en place pour 2008 une série d'ateliers
qui ont pour objectif, d'une part, d'améliorer le niveau des procédures des marchés
et, d'autre part, d'offrir un forum d'échange d'expériences entre différents
DG/
services, afin de promouvoir les meilleurs pratiques.
•
L'amélioration du système d'évaluation des besoins
des DG/services et une
bonne
programmation.
•
Le renforcement de la structure interne et l'application des standards de
contrôle.
Les procédures de marchés devront continuer à être intégrées dans la
revue régulière sur l’efficacité du contrôle interne, notamment l’analyse de la
dépendance éventuelle envers certains contractants. En tout état de cause, les
procédures et contrôles doivent être correctement documentés pour assurer la piste
de l'audit.
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Annex 6:
Summary of waivers of recoveries of established amounts receivable in 2007
(Article 87.5 IR)
In accordance with Article 87(5) of the Implementing Rules the Commission is required to
report each year to the budgetary authority, in an annex to the summary of the Annual
Activity Reports, on the waivers of recovery involving 100 000 € or more.
The following table shows the total amount and the number of waivers above 100 000 € per
Directorate-General/Service for the EC budget and the European Development Fund for the
financial year 2007.
EC budget:
Directorate-General/Service
AIDCO
EAC
EACEA
ECHO
ENTR
INFSO
RTD
TREN
Amount of waivers in €
1.565.692,31
651.065,59
466.000,00
507.960,89
627.441,60
1.089.676,12
1.312.047,13
1.283.040,18
7.502.923,82
Number of waivers
9
5
2
1
4
7
5
5
38
European Development Fund:
Directorate-General/Service
AIDCO
Amount of waivers in €
465.540,96
Number of waivers
2
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Annex 7
Compliance with payment time-limits
and suspension of time-limits
(Article 106.6 IR)
Time-limits for payments are laid down in the Implementing Rules of the Financial
Regulation
27
(hereinafter IR), and exceptionally in sector specific regulations. Under Article
106 IR payments must be made within forty-five calendar days from the date on which an
admissible payment request is registered or thirty calendar days for payments relating to
service or supply contracts, save where the contract provides otherwise. Commission standard
contracts are in line with the time-limits provided for in the IR. However, for payments
which, pursuant to the contract, grant agreement or decision, depend on the approval of a
report or a certificate (interim and/or final payments), the time-limit does not start until the
report or certificate in question has been approved
28
. Under Article 87 of the Regulation of the
European Parliament and the Council laying down general provisions on the European
Development Fund, the European Social Fund and the Cohesion Fund, a specific rule applies:
payments have to be made within two months
29
.
Following the revised Implementing Rules, which entered into application on 1 May 2007,
the compliance with payment time-limits was reported for the first time by the Services in the
2007 Annual Activity Reports
30
. Overall, the Commission has improved its performance for
payments over 2005-2007, in number and in value, even if the average delay has not
significantly decreased. The following table summarises the current situation concerning
payments made after the expiry of the time-limits
(hereafter late payments), as resulting
from data encoded in ABAC:
2005
Late payments in number
Late payments in value
Delays on average
31
42,74%
17,48%
49,13 days
2007
22,57%
11,52%
47,98 days
The
cause of delays
include inter alia the complexity of evaluation of supporting documents,
in particular of technical reports requiring external expertise in some cases, the difficulty of
27
28
29
30
31
Commission Regulation (EC) No 2342/2002 of 23 December 2002 (OJ L 357, 31.12.2002, p. 1) as last
amended by Regulation (EC) No 478/2007 of 23 April 2007 (OJ L 111, 28.4.2007, p. 13).
Pursuant to Article 106(3) IR, the time allowed for approval may not exceed:
(a) 20 calendar days for straightforward contracts relating to the supply of goods and services;
(b) 45 calendar days for other contracts and grants agreements;
(c) 60 calendar days for contracts and grant agreements involving technical services or actions which
are particularly complex to evaluate.
Regulation (EC) No 1083/2006 of the European Parliament and of the Council laying down general
provisions on the European regional Development Fund, the European Social Fund and the Cohesion
fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).
Based on available data in ABAC as of end of the financial year 2007.
Net delays.
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efficient coordination of financial and operational checks of requests for payments, and
managing suspensions.
The Commission has taken
many steps to avoid late payments.
Internal monitoring systems,
with regular reporting on late payments and/or requested payments have been put in place.
Simplification initiatives have been taken to speed up the process of examining requests for
payments, such as wider use of audit certificates, better definition of deliverables or types of
costs to facilitate the checks to be carried out. Awareness actions and exchanges of best
practices also take place on a regular basis. These measures have already impacted positively,
as the above statistics indicate. Moreover, in order to meet the new requirements of the
revised IR, further developments had also to be made to ABAC in 2008.
As far as the
payment of interest for late-payments
is concerned, the Commission has had
to deal with limited requests over 2005-2007.
2005
Requests for interest for late 149, i.e. 0,11%
payments in number
Amounts of interest paid for 230.736,58 €
late payments
2007
136, i.e. 0,16%
378.211,57 €
The rules for the payment of interest for late payments are clearly stipulated in the standard
contracts and grant agreements used by the Commission authorising officers. The very limited
number of requests for payment of interest might be due to the fact that beneficiaries have not
paid sufficient attention to the clauses entitling them to claim interest or that they deliberately
do not claim it, in particular if the amount is not significant or if they have submitted the
supporting documents late
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. As from 1 January 2008 payment of interest for late payments is
automatic and, in principle
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, no longer conditional upon the presentation of a request for
payment.
The Commission is committed to further improving the management of payments and
instructs its Services to comply constantly with high performance standards, to assess the
efficiency of its tools and to take appropriate corrective measures to ensure timely payments.
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33
In 2007, more than 1/3 of the total amount of interest paid has been paid to two energy suppliers.
With the exception of small amounts (200 euro in total or less).
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