2012 discharge: Euratom Supply Agency (ESA)

Having examined the revenue and expenditure account for the financial year 2012 and the balance sheet at 31 December 2012 of the Euratom Supply 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 General of the Agency in respect of the implementation of the budget for the financial year 2012.

The observations in the Court of Auditors' report in relation to the financial year 2012 call for some comments by the Council, which may 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 the accounting rules adopted by the Commission's accounting officer, and that the underlying transactions for that financial year are legal and regular.
• Agency’s financing: the Council notes with concern that, although in 2012 the Agency was granted its own budget, most of the Agency's expenditure is still financed by the Commission. The Council recalls that, according to the Treaty Establishing the European Atomic Energy Community and the Agency's Statutes, the Agency should be financially autonomous. The Council urges the Commission and the Agency to ensure the Agency's full financial autonomy.