2017 discharge: European Maritime Safety Agency (EMSA)

Having examined the revenue and expenditure accounts for the financial year 2017 and the balance sheet as at 31 December 2017 of the European Maritime Safety Agency (EMSA), as well as the Court of Auditors' report on the annual accounts of the Agency for the financial year 2017, accompanied by the Agency's replies to the Court's observations, the Council recommended 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 2017.

The Council welcomed the Court's opinion that, in all material respects, the Agency's annual accounts present fairly its financial position as at 31 December 2017 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 2017 are legal and regular in all material respects.

Nevertheless, the following observations were made:

- internal controls: the Council regretted the Court's observation that the Agency has not systematically checked prices and uplifts charged with the suppliers' quotes and invoices issued to the framework contractor. The Agency should improve its internal control procedures and mechanisms, and introduce systematic and sufficient checks for these financial transactions;

- procurement: whilst taking note of the Agency's reply and actions taken, the Council called on the Agency to ensure the full implementation without unjustified delay of electronic public procurement.