2012 discharge: European Union Agency for Fundamental Rights (FRA)

Having examined the revenue and expenditure accounts for the financial year 2012 and the balance sheet at 31 December 2012 of the European Union Fundamental Rights Agency, as well as the Court of Auditors' report on the annual accounts of the Agency for the financial year 2012, accompanied by the Agency's replies to the Court's observations, the Council recommends the European Parliament to give a discharge to the Director of the Agency in respect of the implementation of the budget for the financial year 2012.

The observations in the Court of Auditors' report call for certain comments by the Council which can be summarised as follows:

• in general, 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 2012 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.
• nonetheless, the Council regrets the weaknesses detected by the Court in relation to the procurement of a framework contract and takes note that the Agency has already foreseen measures to remedy the situation.
• Control: the Council takes note that, following a risk analysis conducted by the Agency and in line with the Court's recommendations, a formal ex-post verification procedure was implemented in 2013.
• Implementation rate: the Council welcomes the fact that, according to the Court, the implementation rate of payments of the Agency is in line with its Annual Work Programme and the multiannual nature of its operational projects.