2011 discharge: European Maritime Safety Agency (EMSA)

Having examined the revenue and expenditure accounts for the financial year 2011 and the balance sheet at 31 December 2011 of the European Maritime Safety Agency, as well as the Court of Auditors' report on the annual accounts of the Agency for the financial year 2011, accompanied by the Agency's replies to the Court's observations, the Council recommends the European Parliament to give a discharge to the Executive Director of the Agency in respect of the implementation of the budget for the financial year 2011.

The observations in the Court of Auditors' report in relation to the financial year 2011 call for some comments by the Council, which may be summarised as follows:

• the Council welcomes the Court's opinion that, in all material respects, the Agency's annual accounts present fairly its financial position as at 31 December 2011 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of the Agency's Financial Regulation, and that the underlying transactions for that financial year are legal and regular;
• nevertheless, it urges the Agency to improve its internal budgetary procedures in order to ensure the adequate decommitment of appropriations not related to any existing legal obligation. The Council regrets that the Court detected important deficiencies in the Agency's asset management and urges the Agency to continue to review its procedures and to implement the necessary improvements;
• lastly, the Council encourages the Agency to pursue its efforts to address the shortcomings detected by the Court in its staff recruitment procedures.