2014 discharge: European Union's Judicial Cooperation Unit (Eurojust)

Having examined the revenue and expenditure accounts for the financial year 2014 and the balance sheet at 31 December 2014 of the European Union's Judicial Cooperation Unit (Eurojust), as well as the Court of Auditors' report on the annual accounts of Eurojust for the financial year 2014, accompanied by Eurojust's replies to the Court's observations, the Council recommended 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 2014.

The Council welcomed the Court's opinion that, in all material respects, Eurojust's annual accounts present fairly its financial position as at 31 December 2014 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of Eurojust's Financial Regulation, and that the underlying transactions 2014 are legal and regular in all material respects. Nevertheless, the Council made the following observation:

• financial programming: the Council called on Eurojust to continue improving its financial programming, in particular, as regards salary adjustments, 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, in line with the budgetary principle of annuality.