PURPOSE: to grant discharge to the European Agency for Safety and Health at Work (EU-OSHA) for the financial year 2011.

NON-LEGISLATIVE ACT: Decision 2013/598/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 2011.

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 2011.

This decision is in line with the European Parliament's resolution adopted on 17 April 2013 and comprises a series of observations that form an integral part of the discharge decision (please refer to the summary of the opinion of 17 April 2013).

A parallel decision, 2013/599/EU, adopted on the same day, approves the closure of this Agency's accounts for the 2011 financial year.

The European Parliament adopted a decision on discharge to be granted to the Director of 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 2011. The vote on the decision to grant discharge covers the closure of the accounts (in accordance with Annex VI, Article 5(1) of the European Parliament’s Rules of Procedure).

Noting that the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts of the Agency for the financial year 2011 are reliable and that the underlying transactions are legal and regular, Parliament adopted 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 draft resolution on performance, financial management and control of EU agencies :

Financing, budget and financial management : Parliament recalls that from the Court of Auditors' report that the Agency’s 2011 budget amounted to EUR 16.4 million, which represents a 5.8% increase. Implementation rate of appropriations : it regrets that at the same time, the cancellation rate for appropriations doubled from 4% in 2010 to 8% of the total budget for 2011, indicating difficulties in the implementation of the actions foreseen in the annual work programme and in complying with the budgetary principle of annuality. It calls for a more realistic and feasible programme to be presented in future. Seat agreement : Parliament notes with concern the Court of Auditors' finding that the Agency has not concluded a seat agreement. It takes note of the Agency's reply that negotiations concerning the Agency's seat agreement continue. It calls on the Agency to duly inform the discharge authority on the progress of the negotiations and invites the Member State hosting the Agency to take steps to speed up the negotiations and to conclude the seat agreement in the near future.

Lastly, Parliament made a series of observations concerning its performances and its control systems.

The Committee on Budgetary Control adopted the report by Gerben-Jan GERBRANDY (ADLE, NL) on discharge to be granted to the Director of 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 2011.

Noting that the Court of Auditors stated that it has obtained reasonable assurances that the annual accounts of the Agency for the financial year 2011 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 :

Financing, budget and financial management : Members recall that from the Court of Auditors' report that the Agency’s 2011 budget amounted to EUR 16.4 million, which represents a 5.8% increase. Implementation rate of appropriations : Members regret that at the same time, the cancellation rate for appropriations doubled from 4% in 2010 to 8% of the total budget for 2011, indicating difficulties in the implementation of the actions foreseen in the annual work programme and in complying with the budgetary principle of annuality. They call for a more realistic and feasible programme to be presented in future.

Lastly, Members made a series of observations concerning the seat of the Agency, its performances and its control systems.

Having examined the revenue and expenditure accounts for the financial year 2011 and the balance sheet at 31 December 2011 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 2011, accompanied by the Agency's replies to the Court's observations, the Court 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 2011.

The observations in the Court of Auditors' report in relation to the financial year 2011 call for some comments by the Council, which may be summarised as follows:

the Council welcomes the Court's opinion that, in all material respects, the Agency's annual accounts present fairly its financial position as at 31 December 2011 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 that financial year are legal and regular; nevertheless, it calls on the Agency to improve its financial programming and monitoring of the budget implementation , in order to reduce the amounts cancelled at the end of the following year to the minimum necessary, in line with the budgetary principle of annuality; it encourages the Agency to pursue its efforts to conclude its seat agreement .

PURPOSE: presentation of the EU Court of Auditors’ report on the annual accounts of the European Agency for Safety and Health at Work (EU-OSHA) for the financial year 2011, 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 2011 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 2011 are, in all material respects, legal and regular .

The report confirms that the Agency’s 2011 budget amounted to EUR 16.4 million and that the number of staff employed by the Agency at the end of the year was 68.

The report also makes a series of observations on the budgetary and financial management of the Agency, accompanied by the latter’s response. The main observations may be summarised as follows:

Court’s comments :

cancellation of appropriations: the cancellation rate for appropriations doubled, from 4 % in 2010 to 8 % (EUR 1.3 million) of the total budget for 2011, indicating difficulties in the implementation of the actions foreseen in the annual work programme and in complying with the budgetary principle of annuality; seat agreement: in contrast to the other two European Agencies based in Spain (OHIM in Alicante and CFCA in Vigo), a seat agreement had not been concluded.

Agency’s replies :

the Agency states that the higher cancellation rate for 2011 appropriations is partly due to some vacant posts and to the need not to engage in a major activity (OSHwiki) until international cooperation was secured (World Conference); as regards the seat, the Agency has striven for a seat agreement for many years. Negotiations with the Spanish Authorities are on-going and are expected to be finalised in 2012.

Lastly, the Court of Auditors’ report contains a summary of the Agency’s activities in 2011 . This is focused on the following:

European Risk Observatory: dissemination of results of the European Survey of Enterprises on New and Emerging Risks (ESENER): additional national events to launch and disseminate the report and summary. Completed Phase 2 of foresight on ‘safety and health impact of technological innovations in green jobs by 2020’. Various publications on working environment, factsheets, etc; communication, campaigns and promotion, multilingual web-based and printed information campaigns on health and safety at work; networking and coordination: further development of focal point network, the Governance of the Agency and liaison with European and International organisations, development of focal points network.

PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2011, as part of the 2011 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 2011 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 2011, 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 2011 financial year : the Agency’s budget for 2011 , as presented in the Commission document on the consolidated annual accounts of the European Union , gives the following figures:

forecasted income budget: EUR 15 million; entitlements established : EUR 15 million; amounts received : EUR 15 million; outstanding: EUR 0 million.

forecasted income budget: EUR 15 million; entitlements established : EUR 15 million; amounts received : EUR 15 million; outstanding: EUR 0 million.

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 2011, as part of the 2011 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 2011 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 2011, 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 2011 financial year : the Agency’s budget for 2011 , as presented in the Commission document on the consolidated annual accounts of the European Union , gives the following figures:

forecasted income budget: EUR 15 million; entitlements established : EUR 15 million; amounts received : EUR 15 million; outstanding: EUR 0 million.

forecasted income budget: EUR 15 million; entitlements established : EUR 15 million; amounts received : EUR 15 million; outstanding: EUR 0 million.

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