2008 discharge: European GNSS Supervisory Authority GSA

Based on the observations contained in the revenue and expenditure account and the balance sheet of the European Global Navigation Satellite System Supervisory Authority (GNSS Authority) for the financial year 2008, as well as on the Court of Auditor’s report and the Authority’s replies to the Court’s observations, the Council recommends that the Parliament grant the Executive Director of the Authority discharge in respect of the implementation of the budget for the financial year 2008.

The Council welcomes the Court's opinion that, on the one hand, the Authority's annual accounts present fairly, in all material aspects, the financial position as at 31 December 2008 and the results of operations and cash-flows for the year then ended, in accordance with the provisions of the Authority's Financial Regulation, and that, on the other hand, the underlying transactions for the financial year ended on 31 December 2008 are, in all material respects, legal and regular.

However, the Council considers that observations made in the Court of Auditor’s report call for a certain number of observations to be taken into account when granting discharge, particularly on the following points:

• shared responsibilities and transfer of roles from the Authority to the Commission: the Council regrets that the unclear situation relating to the role and framework of the Authority continued to prevail in 2008 and that the Commission transferred to the Authority appropriations foreseen for the Galileo and EGNOS programmes, even after the latter was no longer responsible for the management of these programmes. The Council notes with concern the fact that the new distribution of tasks between the Commission and the Authority was not evidenced in the annual accounts of each of them and that the Authority for its part had not transferred to the Commission the funds foreseen for the management of the Galileo and EGNOS programmes. It notes further with dissatisfaction that the Authority's annual accounts did not correctly present its debts towards the Commission and the European Space Agency and requests the Authority and the Commission to ensure the transfer of all assets of the Galileo project to the Commission as soon as possible, with due respect of all financial provisions and procedures in force. It expects substantial improvements in the Authority's 2009 accounts in this respect.