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2010 discharge: European Monitoring Centre for Drugs and Drug Addiction (EMCDDA)

2011/2216(DEC)

The Committee on Budgetary Control adopted the report by Monica Luisa MACOVEI (EPP, RO) on discharge to be granted to the Director of the European Monitoring Centre for Drugs and Drug Addiction in respect of the implementation of the Centre's budget for the financial year 2010.

Noting that the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2010 are reliable and that the underlying transactions are legal and regular, Members approve the closure of the Centre’s accounts. However, they make a number of recommendations that need to be taken into account when the discharge is granted, in addition to the general recommendations that appear in the draft resolution on performance, financial management and control of EU agencies:

  • Budgetary and financial management: Members are of the opinion that a low execution rate for payment appropriations under Title III affects the development of the Centre's projects and activities and might have a negative impact on their planed outcomes. They call, therefore, on the Centre to take immediate action to increase the execution rate for payment appropriations in the future and to keep the discharge authority informed of the progress achieved;
  • Accounting system: Members acknowledge from the Final Annual Accounts that the Centre implemented a new income structure created in ABAC in order to simplify and better manage the recovery orders. They call on the Centre to inform the discharge authority of the progress made on this matter;
  • Public procurement: Members note from the Centre's Final Annual Accounts that a residual number of payments linked to the implementation of small contracts for external technical studies/surveys was not be executed due to the late conclusion of the relevant procurement/contracting operations;
  • Performance: Members urge the Centre to make sure that the Annual Activity Report effectively mirrors the Annual Work Programme and that the planning of resources for activities (ABB) is aligned with the organisational structure of the Agency to enable the monitoring of budget execution. They welcome the improved cooperation between the Centre and the European School Survey Project on Alcohol and Other Drugs (ESPAD) and believe that the monitoring of alcohol, tobacco and other addictive behaviours which are unrelated to substances should be included as a priority in the next Drugs Strategy of the Union;
  • Risk Assessment: Members note that the Centre approved a comprehensive methodology for the carrying out of risk identification and assessment as a tool for improving risk management within the Centre. They call nevertheless on the Court of Auditors to inform the discharge authority of the effectiveness of the measures taken by the Centre;
  • Internal audit: Members acknowledge that the Centre still needs to implement five “very important” recommendations from IAS audits on “grant management” (performed in 2009) and on “Preparedness for the Move” (2008. They urge the Centre, therefore, to take immediate steps to redress the situation and inform the discharge authority of the measures taken.