2007 discharge: European Union's Judicial Cooperation Unit Eurojust

PURPOSE: to present the report by the Court of Auditors on the 2007 annual accounts of EUROJUST.

CONTENT: the Court of Auditor’s report includes a detailed section on EUROJUST’s expenditure and an analysis of the expenditure, as well as the EUROJUST’s replies.

• Analysis of the accounts by the Court: in its report, the Court makes a number of observations, particularly with regard to carry-overs of budget appropriations (which amounted to EUR 5.2 million). Most of the carry-overs (EUR 4.1 million) concerned administrative and operating activities expenditure. The Court notes that such high levels of carry-overs were at odds with the principle of annuality and suggest weaknesses in the programming and the monitoring of Eurojust’s activities. Moreover, once again the Court notes discrepancies in the management of procurement procedures (EUROJUST extended existing contracts in a manner contrary to the rules). Lastly, the Court notes shortcomings in recruitment planning  (with an overestimated forecast budgetary expenditure);
• The Agency’s replies: EUROJUST notes that, due to the lack of appropriate staff to manage them, funds were reallocated in order to best use the budget. This resulted in commitments being prepared late. EUROJUST has taken corrective actions to fill its deficit of staff and has introduced a carry over reduction strategy for 2008. EUROJUST has initiated new procurement procedures in order to sort out the situation of existing contracts. Lastly, EUROJUST notes that its recruitment policy was reviewed in 2007, which had as a consequence an unforeseen delay in recruitment and the need to hire more employment-agency staff. In 2008, Eurojust aims to reduce the use of this staff and to fulfil its establishment plan.