PURPOSE: to grant discharge to Eurojust in respect of the implementation of the Agency's budget for the financial year 2009.

NON-LEGISLATIVE ACT: Decision 2011/600/EU of the European Parliament on discharge in respect of the implementation of the budget of the European Training Foundation for the financial year 2009.

CONTENT: with the present decision, the European Parliament grants discharge to the Administrative Director of Eurojust for the implementation of its budget for the financial year 2009.

This decision is in line with the European Parliament's resolution adopted on 10 May 2011 and comprises a series of observations that form an integral part of the discharge decision (please refer to the summary of the opinion of 10/05/2011).

A parallel decision, adopted on the same day, approves the closure of this Agency's accounts.

The European Parliament adopted by 530 votes to 85, with 31 abstentions a decision on discharge to be granted to the Administrative Director of EUROJUST for implementation of the Agency's budget for the financial year 2009.

Noting that EUROJUST’s annual accounts for the financial year 2009 are reliable, and the underlying transactions are legal and regular, Parliament approves the closure of EUROJUST’s accounts. However, it makes a number of recommendations that need to be taken into account when the discharge is granted (in addition to the general recommendations that appear in the resolution on financial management and control of EU agencies - see DEC/2010/2271 ):

carryover of appropriations: Parliament notes with satisfaction that the Court of Auditors did not make any observations regarding the level of carryover or cancellation of appropriations for 2009. It calls on EUROJUST to keep the discharge authority informed on the measures taken to avoid the carryover of appropriations, an issue that was the subject of debate in each of the previous discharge procedures; improvement in procurement procedures: Parliament congratulates EUROJUST for establishing measures to estimate the market value of relevant products/services before commencing a procurement procedure. This initiative represents an important practice that should be adopted by other agencies. It welcomes, in addition, the Agency’s annual procurement plan for 2009; human resources: noting shortcomings in the planning and implementation of recruitment procedures, Parliament calls on the Agency to set up a comprehensive recruitment action plan to significantly reduce the vacancy rate. It acknowledges that the Agency launched its new recruitment procedure in 2009 but expresses concern that three out of six middle management (Head of Unit) posts were filled on a temporary basis by “acting” staff members (which indicates difficulties in attracting and retaining the right staff). However, it welcomes measures taken by EUROJUST to improve candidate selection procedures.

The Committee on Budgetary Control adopted the report by Georgios STAVRAKAKIS (S&D, EL) on discharge to be granted to the Administrative Director of EUROJUST for implementation of the Agency's budget for the financial year 200 9.

Noting that the Agency’s annual accounts for the financial year 2009 are reliable, and the underlying transactions are legal and regular, MEPs approve the closure of the Agency’s accounts. However, they make a number of recommendations that need to be taken into account when the discharge is granted, in addition to the general recommendations that appear in the draft resolution on financial management and control of EU agencies (see DEC/2010/2271 ):

performance: Members welcome the Agency’s initiative to include Key Performance Indicators in its 2010 unit plans and call for the linking of these indicators to Eurojust’s objectives, budget and work programme in order to better evaluate Eurojust’s performance; carryover of appropriations : Members call on the Agency to inform the discharge authority of the steps taken to avoid carrying forward appropriations, such carrying forward of appropriations has been a constant issue during the previous discharge procedures; improvement in procurement procedures : Members congratulate the Agency for establishing measures to estimate the market value of relevant products/services before commencing a procurement procedure. They consider that this initiative an important practice to be followed by other agencies. They welcome, in addition, the Agency’s annual procurement plan for 2009; human resources: noting shortcomings in the planning and implementation of recruitment procedures, Members call on the Agency to set up a comprehensive recruitment action plan to significantly reduce the vacancy rate. They acknowledge that the Agency launched its new recruitment procedure in 2009 which provided that members of the selection board shall only invite applicants to interviews who score a minimum of 75 % on the preliminary evaluation but express concern that three out of six middle management (Head of Unit) posts at the Agency were filled on a temporary basis by “acting” staff members. Members underline that this situation indicates difficulties in attracting and retaining the right staff. However, they welcome the Agency’s plan to adopt a decision which will provide that the final assessment of applicants will be based on the combination of the grade given at the moment of the completion of the application form, and the result of interviews and written tests as they consider that this approach is an improvement of the Agency’s selection procedures as it takes into account, in an effective manner, each candidate's merits; internal audit : lastly, Members call on Eurojust to take measures to improve recruitment procedures, reduce the number of interim staff, restructure the human resources unit, develop an HR management plan, reinforce the monitoring of HR activities and review the content of the register of exceptions.

Based on the observations contained in the revenue and expenditure account and the balance sheet of EUROJUST for the financial year 2009, as well as on the Court of Auditor’s report and EUROJUST’s replies to the Court’s observations, the Council recommends that the Parliament grant the Administrative Director of EUROJUST discharge in respect of the implementation of the budget for the financial year 2009.

The Council welcomes the Court's opinion that, on the one hand, Eurojust's annual accounts present fairly, in all material aspects, the financial position as at 31 December 2009 and the results of operations and cash-flows for the year then ended, in accordance with the provisions of Eurojust's Financial Regulation, and that, on the other hand, the underlying transactions for the financial year ended on 31 December 2009 are, in all material respects, legal and regular.

However, the Council considers that observations made in the Court of Auditor’s report call for a certain number of observations to be taken into account when granting discharge, particularly on the following points:

recruitment procedures : the Council regrets the shortcomings identified by the Court in the planning of recruitments and the high number of vacant posts. As in the previous year, the Council urges Eurojust to remedy the continuing weaknesses in the staffing procedure and encourages it to further accelerate the recruitments. In addition, the Council asks Eurojust to ensure full transparency in staff selection procedures and the non-discriminatory treatment of candidates.

PURPOSE: presentation by the Court of Auditors of its report on the annual accounts of Eurojust for the financial year 2009, together with Eurojust’s replies.

CONTENT: in accordance with the tasks and objectives conferred on it by the Treaty on the Functioning of the European Union (TFEU), the Court of Auditors, in the context of the discharge procedure, addresses to the European Parliament and the Council a Statement of Assurance on the reliability of the annual accounts, as well as of the legality and regularity of the transactions underlying them of each EU institution, body or agency, on the basis of an external, independent audit.

This audit also covered the annual accounts of Eurojust.

In the Court’s opinion, Eurojust’s annual accounts presented “fairly, in all material respects”, its financial position as of 31 December 2009 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation.

The Court also stated that the transactions underlying Eurojust’s annual accounts for the financial year ended 31 December 2009 were, “in all material respects, legal and regular ”.

The report again confirmed that after the adoption of amending budget No 1, the Eurojust 2009 final budget amounted to EUR 28.2 million compared with EUR 24.8 million the previous year. The number of staff employed by Eurojust at the end of the year was 248 as compared with 222 the previous year.

The report also included comments on Eurojust’s budgetary and financial management, together with its replies. The main comments are as follows:

The Court’s comments :

· problems with recruitment plans: in its previous reports, the Court had made remarks on the high rate of vacant posts in Eurojust. In 2009, no recruitment plan was prepared. As a result, the rate of vacant posts remains high (24% at year end). This situation indicated difficulties in attracting and retaining the right staff as well as continuing shortcomings in the planning of recruitments;

· lack of transparency in the staff selection procedures.

Eurojust’s replies :

· a recruitment plan was prepared towards the end of 2009 for recruitment activities in 2010 to ensure that the backlog in recruitment procedures could be significantly reduced by year end 2010;

· an overall improvement to the selection procedures has been made.

Lastly, the Court of Auditor’s report contained a summary of Eurojust’s activities in 2009 in the following areas:

· organisation of coordination meetings concerning open cases;

· treatment of cases dealing with fraud, drug trafficking, terrorism, murders and trafficking in human beings: 1 372 cases.

PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2009, as part of the 2009 discharge procedure.

Analysis of the accounts of EUROJUST

CONTENT: this Commission document sets out the consolidated annual accounts of the European Union for the financial year 2009 as prepared on the basis of the information presented by the institutions, organisations and bodies of the EU, in accordance with Article 129 (2) of the Financial Regulation applicable to the EU’s General Budget, including Eurojust.

In 2009, the tasks and budget of this agency were as follows:

· description of Eurojust’s tasks : Eurojust, which is located in The Hague, was set up by Council Decision 2002/187/JHA with a view to stepping up the fight against serious organised crime. Its objective is to improve the coordination of investigations and prosecutions covering the territories of several Member States of the European Union, as well as that of non-member States;

· Eurojust’s budget for the 2009 financial year : the Eurojust 2009 budget amounted to EUR 28.2 million, compared with EUR 24.8 million the previous year. The number of staff employed by Eurojust at the end of the year was 248, as compared with 222 the previous year.

The complete version of the Eurojust final accounts may be found at the following address: http://www.eurojust.europa.eu/adm_budg_finance.htm

PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2009, as part of the 2009 discharge procedure.

Analysis of the accounts of EUROJUST

CONTENT: this Commission document sets out the consolidated annual accounts of the European Union for the financial year 2009 as prepared on the basis of the information presented by the institutions, organisations and bodies of the EU, in accordance with Article 129 (2) of the Financial Regulation applicable to the EU’s General Budget, including Eurojust.

In 2009, the tasks and budget of this agency were as follows:

· description of Eurojust’s tasks : Eurojust, which is located in The Hague, was set up by Council Decision 2002/187/JHA with a view to stepping up the fight against serious organised crime. Its objective is to improve the coordination of investigations and prosecutions covering the territories of several Member States of the European Union, as well as that of non-member States;

· Eurojust’s budget for the 2009 financial year : the Eurojust 2009 budget amounted to EUR 28.2 million, compared with EUR 24.8 million the previous year. The number of staff employed by Eurojust at the end of the year was 248, as compared with 222 the previous year.

The complete version of the Eurojust final accounts may be found at the following address: http://www.eurojust.europa.eu/adm_budg_finance.htm