2013 discharge: European Union's Judicial Cooperation Unit (Eurojust)

Having examined the revenue and expenditure accounts for the financial year 2013 and the balance sheet at 31 December 2013 of Eurojust, as well as the Court of Auditors' report on the annual accounts of Eurojust for the financial year 2013, accompanied by Eurojust's replies to the Court's observations, the Council recommends the European Parliament to give a discharge to the Administrative Director of Eurojust in respect of the implementation of the budget for the financial year 2013.

Overall, the Council welcomes the Court's opinion that, in all material respects, the Eurojust's annual accounts fairly present the financial position as at 31 December 2013 and the results of operations and cash flows for the year then ended, in accordance with the provisions of the Eurojust's Financial Regulation, and that the underlying transactions for that financial year are legal and regular.

Nevertheless, the Council made one observation concerning:

• financial programming: the Council calls on Eurojust to improve its financial programming and monitoring of the budget implementation, in order to reduce the number of budgetary transfers and the level of commitments carried over to the next financial year to the strict minimum.