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2009 discharge: European Aviation Safety Agency EASA

2010/2177(DEC)

PURPOSE: presentation by the Court of Auditors of its report on the annual accounts of the European Aviation Safety Agency (EASA).

CONTENT: in accordance with the tasks and objectives conferred on it by the Treaty on the Functioning of the European Union (TFEU), the Court of Auditors, in the context of the discharge procedure, addresses to the European Parliament and the Council a Statement of Assurance on the reliability of the annual accounts, as well as of the legality and regularity of the transactions underlying them of each EU institution, body or agency, on the basis of an external, independent audit.

This audit also covered the annual accounts of the European Aviation Safety Agency (EASA).

In the Court’s opinion, the Agency’s annual accounts presented “fairly, in all material respects”, its financial position as of 31 December 2009 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation.

The Court also stated that the transactions underlying the annual accounts of the Agency for the financial year ended 31 December 2009 were, “in all material respects, legal and regular”.

The report again confirmed that the Agency’s 2009 final budget amounted to EUR 122 million and that it employed 509 agents during the 2009 financial year.

The report also included comments on the Agency’s budgetary and financial management, together with the Agency’s replies. The main comments are as follows:

The Court’s comments:

  • the Agency’s budget based on several main activities (i.e. input-related) was inefficient;
  • carry-overs and cancellations of appropriations: commitments of EUR 8.9 million (65 %) were carried forward to 2010 which is at odds with principle of annuality and shows that budget planning and monitoring must still be improved;
  • poor estimation of certain expenditures;
  • irregularities in the staff selection procedures.

The Agency’s replies:

  • the Agency is evolving towards adoption of a full output-related structure of the budget activity;
  • in the course of 2009, operational activities was increased by EUR 6.7 million via transfers and amending budgets approved by the management board. For these increased activities, procurement procedures had to be launched which takes time and resulted in carry forwards;
  • better costings of outsourcing to national aviation authorities;
  • introduction of a fixed minimum threshold in conjunction with a minimum number of candidates being invited for interviews and a minimum threshold for placing candidates on the reserve list since 2010.

Lastly, the Court of Auditor’s report contained a summary of the Agency’s activities in 2009 in the following areas:

  • presentation of opinions concerning amendments to European regulations in the air safety field;
  • proposal of decisions relating to certification in the aeronautics sector and additional deliverables (which lead to rules in the forthcoming years);
  • international cooperation with many third countries in the field of civil aviation;
  • participation in BASA (Bilateral Aviation Safety Agreement) with Brazil negotiation round;
  • certification decisions in a wide variety of fields of aviation certification.