PURPOSE: to grant discharge to the European Agency for Safety and Health at Work (EU-OSHA) in respect of the implementation of the Agency's budget for the financial year 2010.

NON-LEGISLATIVE ACT: Decision 2012/588/EU of the European Parliament on discharge in respect of the implementation of the budget of the European Agency for Safety and Health at Work for the financial year 2010.

CONTENT: with the present decision, and in accordance with Article 319 of the Treaty on the Functioning of the European Union, the European Parliament grants discharge to the Director of the European Agency for Health and Safety at Work for the implementation of its budget for the financial year 2010.

This decision is in line with the European Parliament's resolution adopted on 10 May 2012 and comprises a series of observations that form an integral part of the discharge decision (please refer to the summary of the opinion of 10/05/2012).

A parallel decision, 2012/589/EU, adopted on the same day, approves the closure of this Agency's accounts for the 2010 financial year.

The European Parliament adopted by 512 votes to 85, with 25 abstentions, a decision to grant discharge to the Director of the European Agency for Safety and Health at Work in respect of the implementation of the Agency’s budget for the financial year 2010. The decision to grant the discharge also closes the accounts for the Agency for that year.

Noting that the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts for the financial year 2010 are reliable and that the underlying transactions are legal and regular, Parliament adopted by 537 votes to 71, with 8 abstentions, a resolution containing 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 performance, financial management and control of EU agencies:

Budget and Financial Management : Parliament establishes from the annual accounts that the original budget of the Agency for 2010 has been amended twice and that transfers have taken place. It calls on the Agency to provide the discharge authority with information on the reasons behind these changes;

Carryover appropriations : Parliament notes an improvement in the Agency's carryover appropriations over the years. It notes in particular, that in 2010 it reduced its cancellation rate to 11 % from 19 % in 2009. It calls on the Agency to further improve the situation by avoiding delay in the implementation of its activities; Human Resources : Parliament notes the weaknesses in the recruitment of staff. It calls on the Agency to inform the discharge authority about the measures the Agency took to recruit staff; Internal audit : Parliament acknowledges from the Agency that the IAS undertook a follow-up on the open recommendations of past audits. It notes, in addition, that the IAS performed an audit on website and external communication in November 2010 and notes in particular that on this audit the IAS raised seven recommendations, none of them were rated as "critical" but two were considered as "very important". It calls therefore on the Agency to promptly implement these two recommendations and to inform the discharge authority on the measures taken.

The Committee on Budgetary Control adopted the report by Monica Luisa MACOVEI (EPP, RO) on discharge to be granted to the Director of the European Agency for Safety and Health at Work in respect of the implementation of the Agency's budget for the financial year 2010.

Noting that the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts of the European Agency for Safety and Health at Work for the financial year 2010 are reliable and that the underlying transactions are legal and regular, Members 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 performance, financial management and control of EU agencies:

Carryover appropriations : Members note an improvement in the Agency's carryover appropriations over the years; notes in particular, that in 2010 it reduced its cancellation rate to 11 % from 19 % in 2009. They call on the Agency to further improve the situation by avoiding delay in the implementation of its activities; Human Resources : Members note the weaknesses in the recruitment of staff. They call on the Agency to inform the discharge authority about the measures the Agency took to recruit staff; Internal audit : Members acknowledge from the Agency that the IAS undertook a follow-up on the open recommendations of past audits. They note, in addition, that the IAS performed an audit on website and external communication in November 2010 and note in particular that on this audit the IAS raised seven recommendations, none of them were rated as "critical" but two were considered as "very important". They call therefore on the Agency to promptly implement these two recommendations and to inform the discharge authority on the measures taken.

Having examined the revenue and expenditure accounts for the financial year 2010 and the balance sheet at 31 December 2010 of the European Agency for Safety and Health at Work, as well as the Court of Auditors' report on the annual accounts of the Agency for the financial year 2010, accompanied by the Agency's replies to the Court's observations, the Council recommends the European Parliament to give a discharge to the Director of the Agency in respect of the implementation of the budget for the financial year 2010.

This recommendation is not accompanied by any further observations.

PURPOSE: presentation of the EU Court of Auditors’ report on the annual accounts of the European Agency for Safety and Health at Work, together with the Agency’s reply.

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

This audit concerned, amongst others, the annual accounts of the European Agency for Safety and Health at Work.

In the Court’s opinion, the Agency’s Annual Accounts fairly present, in all material respects, its financial position as of 31 December 2010 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 considers that the transactions underlying the annual accounts of the Agency for the financial year ended 31 December 2010 are, in all material respects, legal and regular.

The report confirms that the Agency’s 2010 budget amounted to EUR 15.5 million and that the number of staff employed by the Agency at the end of the year was 67.

It should be noted that the report makes no observations on the budgetary and financial management of the Agency.

Lastly, the Court of Auditors’ report contains a summary of the Agency’s activities in 2010. This is focused on the following:

managing the European Risk Observatory:): dissemination of results of the European Survey of Enterprises on New and Emerging Risks (Esener): report and summary on the management of psychosocial risks; publications on various themes, especially a report on musculoskeletal disorders; seminars; working environment information: sharing knowledge on good practice at workplace level ; publication of various reports; piloting of the development and diffusion model for the ‘online interactive risk assessment tool; communications, multilingual web-based and printed information campaigns on health and safety at work; networking and coordination : integration of EFTA-EEA States in Agency network; further development of focal points network; liaison with European and international organisations.

PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2010, as part of the 2010 discharge procedure.

Analysis of the accounts of the European Agency for Safety and Health at Work (EU-OSHA) .

CONTENT: this Commission document sets out the consolidated annual accounts of the European Union for the financial year 2010 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 the European Agency for Safety and Health at Work (EU-OSHA).

In 2010, the tasks and budget of this agency were as follows:

description of the Agency's tasks : the European Agency for Safety and Health at Work, which is located in Bilbao, was established by Council Regulation (EC) No 2062/94 . The Agency's task is to collect and disseminate information on national and Union priorities in the field of health and safety at work, to support national and Union organisations involved in policymaking and implementation and provide information on preventive measures; the agency's budget for the 2010 financial year : the Agency's 2010 budget amounted to EUR 15.5 million, approximately the same amount as the previous year. The number of staff employed by the Agency at the end of the year was 67, as compared with 68 in the previous year.

The complete version of the Agency's final accounts may be found at the following address: http://osha.europa.eu/en/about/finance/

PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2010, as part of the 2010 discharge procedure.

Analysis of the accounts of the European Agency for Safety and Health at Work (EU-OSHA) .

CONTENT: this Commission document sets out the consolidated annual accounts of the European Union for the financial year 2010 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 the European Agency for Safety and Health at Work (EU-OSHA).

In 2010, the tasks and budget of this agency were as follows:

description of the Agency's tasks : the European Agency for Safety and Health at Work, which is located in Bilbao, was established by Council Regulation (EC) No 2062/94 . The Agency's task is to collect and disseminate information on national and Union priorities in the field of health and safety at work, to support national and Union organisations involved in policymaking and implementation and provide information on preventive measures; the agency's budget for the 2010 financial year : the Agency's 2010 budget amounted to EUR 15.5 million, approximately the same amount as the previous year. The number of staff employed by the Agency at the end of the year was 67, as compared with 68 in the previous year.

The complete version of the Agency's final accounts may be found at the following address: http://osha.europa.eu/en/about/finance/