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2010 discharge: SESAR Joint Undertaking to develop the new generation European air traffic management system

2011/2238(DEC)

Having regard to the Financial Rules of the SESAR Joint Undertaking adopted by its Administrative Board on 28 July 2009 and having examined the revenue and expenditure accounts for the financial year 2010 and the balance sheet at 31 December 2010 of the SESAR Joint Undertaking, and the report by the Court of Auditors on the annual accounts of the Joint Undertaking for the financial year 2010, accompanied by the Joint Undertaking's replies to the Court's observations, the Council recommends the European Parliament to give a discharge to the Executive Director of the Joint Undertaking in respect of the implementation of the budget for the financial year 2010.

However, the Council considers that observations made in the Court of Auditor's report call for a certain number of remarks:

  • the Council welcomes the Court's opinion that, in all material respects, the Joint Undertaking's annual accounts fairly present the financial position as at 31 December 2010 and the results of operations and cash flows for the year then ended, in accordance with the provisions of the Joint Undertaking's Financial Rules, and that the underlying transactions for that financial year are legal and regular;
  • as in the previous year, the Council calls on the Joint Undertaking to improve its financial programming with the aim of avoiding over-budgeting and reducing the amounts carried over to the next financial year, in line with the budgetary principles of equilibrium and annuality;
  • the Council recalls that the internal controls and financial information systems must be completely implemented and business processes formalised. It notes that the financial reporting system was finally put in place, but that the systems were not fully operational yet. It urges the Joint Undertaking to make efforts in order to finalise the integration of all IT systems and to complete the necessary procedures without delay;
  • the Council also invites the Joint Undertaking to clarify its internal audit function and to amend its Statute accordingly, in line with the information provided by the Commission's Internal Audit Service.
  • special attention should be paid to the issue of late payment of membership contributions by Members of the Joint Undertaking, in order to avoid them in the future.