Комисия на европейските общности брюксел, 30 2008



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ГД „Околна среда“ срещна трудности, свързани с исканията за изплащане на разходи, и изрази резерва поради увеличения процент на грешки, открити чрез последващ контрол.

Две допълнителни резерви, вече изразени през 2006 г., бяха запазени през 2007 г.



  • Генералният директор на Генерална дирекция „Предприятия и промишленост“ изрази резерви, тъй като два бенефициера на безвъзмездна помощ, свързани с европейските стандарти, не притежават подходящи системи за отчитане на разходите.

  • Генералният директор на ГД „Икономически и финансови въпроси“ изрази резерви поради възможния пропуск във вътрешната система за контрол на външен орган, на когото е поверено непрякото централизирано управление.

Във всяка от тези области през 2007 г. бяха предприети мерки. През 2008 г. ще бъдат предприети енергични действия, включително по-добра информираност за бенефициерите, опростяване на правилата в новите правни рамки или договори, и по-силен контрол от страна на Комисията.

Комисията е инструктирала своите служби да предприемат всички необходими мерки за отмяна на тези резерви след решаването на лежащите в основата им проблеми.



Комуникации

Генерална дирекция „Комуникации“ изрази резерва в годишния доклад за дейността си за 2006 г. поради недостатъци във вътрешната система за контрол. За справяне с проблема бе създадена централизирана система за последващ контрол. При все това, тъй като отделът започна да действа през последните два месеца на 2007 г., генералният директор реши да запази резервата през 2007 г.



Образование и култура

Генералният директор на ГД „Образование и култура“ отмени изразената преди резерва относно национални агенции, очаквайки резултатите от действието на една ревизирана система за контрол, приложена през 2007 г. като следствие на новото законодателство. Системата се базира на последващи декларации за уверение от страна на националните власти. През тази година генералната дирекция е докладвала ниво на погрешност над 3 % за проекти, за които е извършен одит, но посочи, че това не може да бъде екстраполирано, тъй като одитната извадка бе в значителна степен базирана на риск: следователно въпросът бе счетен за несъществен. Генералната дирекция също продължи своите усилия за постигане на утвърждаване от счетоводителя на нейната местна счетоводна система.

Комисията инструктира ГД „Образование и култура“ да осигури ефективно прилагане на стратегията за контрол и да преодолее всички налични пречки пред утвърждаването на нейната местна счетоводна система.

Статистика

Резервата, изразена от Евростат през 2006 г. вследствие на липсата на гаранции относно редовността на плащанията, извършени към някои национални статистически институти, бе отменена, тъй като корективни действия, като например засилени последващи проверки, бяха предприети през 2007 г., които действия дават основателни гаранции на генералния директор относно редовността на плащанията, извършени през годината. Службите на тази дирекция работят върху проблеми, свързани с предишни години.



3.6. Администрация

Подходящи надеждни системи информационни технологии са от ключово значение за правилното провеждане на практически всички дейности на Комисията. При все това, въпреки отдаването под наем на някои нови помещения на центрове за данни, генералният директор на DIGIT счете за необходимо да запази изразената преди резерва относно сградната инфраструктура, поради неадекватността на част от инфраструктурите, в които понастоящем се помещават едновременно основния център и резервния център в Люксембург. Въпреки че бяха направени някои подобрения на сградата през 2007 г., и въпреки че този риск бе ефективно управляван през 2007 г., Комисията счита за необходимо да намали още риска за непрекъснатостта на дейностите и целостта на данните.

Комисията ще продължи да прилага своята многогодишна ИТ стратегия през 2008/2009 г., като осигури сигурни и функционално подходящи сградни инфраструктури за центровете за данни и телекомуникационните центрове на Комисията.

3.7. Заключения


  • Комисията инструктира своите служби да предприемат енергични действия за справяне с причините за изразените резерви в ГОД за 2007 г., и ще следи внимателно напредъка, като обръща специално внимание на повтарящи се изразени резерви.

  • Редовният диалог между членовете на Комисията и генералните директори по въпросите на управлението е важен елемент от веригата на отговорността. Той е особено важен в случаите, при които има повтарящи се резерви и те са в области, за които Сметната палата е посочила наличието на слабости. Комисията инструктира генералните директори в тези ситуации да информират техните членове на Комисията относно последните развития или постигнат напредък.

  • Изпълнението на плана за действие с цел засилване на надзорната роля на Комисията при споделеното управление на структурните действия, представено през февруари 2008 г., се явява висш приоритет на Комисията и трябва да бъде осъществено навреме.

  • Комисията окуражава държавите-членки да осигурят доброволно годишни национални декларации, които могат да представляват допълнителен „крайъгълен камък“ в осигуряването на гаранции от генералните директори.

  • Решаването на проблема с причините за грешките е от жизнено значение и службите на Комисията ще издадат необходимите насоки и ще предприемат други необходими действия за намаляване на риска от грешки.

  • Комисията също така ще положи всички необходими усилия, за да демонстрира ефективността на нейните контролни проверки. Нейната счетоводна система се преработва с цел от 2008 г. нататък да е възможно пълно докладване на корекциите на грешките от Комисията, включително на грешките, свързани с плащания през предходните години.

  • Най-накрая, Комисията ще продължи своята работа относно съотношението между разходите и ползите на контрола и относно остатъчния риск. По този въпрос ще бъде издадено съобщение през есента 2008 г., и то трябва да осигури солидна основа за придвижване напред на концепцията за допустимия риск като инструмент за оценка доколко ефективно се управлява риска в програмите на Общността.

4. Други въпроси, посочени в годишните доклади

4.1. Прилагане на законодателството на ЕС

Законите не изпълняват напълно предназначението си, ако не бъдат правилно прилагани и привеждани в действие. През 2007 г. Комисията представи амбициозно съобщение, имащо за цел да минимизира тези рискове и съдържащо мерки за подобряване на прилагането на законодателството на Общността6. Това ще включва повече сътрудничество между държавите-членки и Комисията в предотвратяване възникването на проблеми, по-ефективно справяне с проблеми и по-бързото разрешаване на нарушенията. Това ще включва и по-добра интеграция на прилагането и привеждането в действие на законите от създаването им и през процеса на приемането им до оценката на резултатите. От важно значение е да се изяснят предизвикателствата, свързани с прилагането на законите, за да се подобри законодателството и да се постигнат целите на „по-доброто регулиране“, като опростяване и намаляване на административната тежест, в интерес на гражданите и фирмите.



4.2. Съхранение на риболовните ресурси

Сметната палата твърди в специален доклад7, че настоящия контрол, системите за инспекции и санкции, свързани с правилата за съхранение на рибните ресурси на Общността, трябва да бъдат значително засилени, с цел да се постигне целта за устойчиво използване на рибните ресурси. Комисията споделя анализа на Сметната палата. На първо място, тя окуражава държавите-членки да прилагат междинни мерки, които са били предложени на доброволни начала. Паралелно с това, тя ще работи по амбициозни предложения, имащи за цел реформирането на европейската политика за контрол: състоянието на рибните ресурси понастоящем показва колко важно е да бъде засилена и хармонизирана ефективността на контрола, системите за инспекции и санкции.

Комисията е решена да осигури устойчивостта на рибните ресурси, което може да бъде гарантирано чрез действие на европейско равнище. Тя ще предложи през октомври 2008 г. регламент на Съвета за преработка и модернизиране на контролната система на общата политика в областта на рибарството. За да постигне целите си, Комисията има нужда от цялостното ангажиране от страна на държавите-членки.

4.3. Сигурност

Одита на делегациите на ЕО разкри слабости относно сигурността на информацията и в системите за нейното предаване, също както и относно физическата сигурност. Изпълнението на тези планове за действие напредва.

В допълнение към рутинните мерки за сигурност, които са съсредоточени върху хората, сградите и информационните технологии в нейните основни центрове, Комисията ще отдели повишено внимание на нейните делегации.

5. Общо заключение

Комисията счита, че действащите системи за вътрешен контрол с ограниченията, описани в ГОД за 2007 г., осигуряват достатъчни гаранции, че ресурсите, разпределени по нейните дейности, са били използвани за определените цели и в съответствие с принципите на стабилното финансово управление. Тя също счита, че действащите процедури за контрол дават необходимите гаранции относно законността и редовността на извършените транзакции, за които Комисията поема общата отговорност съгласно член 274 от Договора за ЕО.

При все това, тя признава, че са необходими по-нататъшни усилия за справянето с редица слабости, по-специално с тези, подчертани в изразените от оправомощени разпоредители с бюджетни кредити резерви, както и тези, отнасящи се до области на бюджета, които не са преценени като задоволителни от Сметната палата.

Annexes:

Annex 1: Human Resources management and other management issues

Annex 2: Reservations 2003-2007

Annex 3: 2007 Synthesis multi-annual objectives

Annex 4: Executive and regulatory agencies

Annex 5: Report on negotiated procedures

Annex 6: Summary of waivers of recoveries of established amounts receivable in 2007

Annex 7: Compliance with payment time-limits and suspension of time-limits



ПРИЛОЖЕНИЕ 1:
Human Resources Management and other management issues


1. Human Resources Management

  • Ethics

In a global context where ethical behaviour and ethics in general are becoming increasingly important, the need for a clearer and simpler framework of standards and guidelines arose. These issues have now been addressed in a communication on 'Enhancing the Environment for Professional Ethics in the Commission' dated 5 March 20088. The main goal of this initiative is to refresh awareness and provide better guidance on professional ethics in the Commission.

Furthermore, as part of the European Transparency Initiative, a study on ethics for public office-holders9 was commissioned to compare ethical rules for Commissioners and for leaders of other EU institutions and their counterparts in all the Member States, the USA and Canada. The results of this study show that the Commission standards compare favourably.

The Commission is conscious that continued effort is nonetheless needed in the years to come to foster the ethics culture that it has developed and ensure that the rules are applied on the ground. In order to benefit from external views, the Commission intends to broaden the mandate of its ad hoc Ethical Committee and request it to give an opinion on the advisability of revising the Code of Conduct of Commissioners.


  • Screening of Human Resources of April 2007

In April 2007, the Commission presented its "screening" of its human resources and committed itself to maintain stable staffing for the period 2009-2013 (after all enlargement-related personnel are integrated) and to meet new staffing needs in key policy areas exclusively through redeployment. The report also contained an analysis of the Commission's overheads. It was welcomed by the Parliament, and an update was provided by end April 2008.

The Commission's willingness to explore all rationalisation scenarios that could improve performance and trigger efficiency gains was expressed in the report, especially in the field of communication, crisis management and external relations. These areas have been subject to a more in-depth analysis.



  • In the area of external relations, it has been decided to reallocate internally 100 posts of officials to the new priority countries and policy fields.

  • As regards crisis management, the Commission presented at the beginning of 2008 a communication entitled "Reinforcing the Union's Disaster Response Capacity"10. It puts forward specific measures to be implemented by the end of 2008 to meet the growing challenges posed by natural and man-made disasters.

  • In the area of communication, the Commission is considering freeing up a fraction of the posts currently devoted to communication activities and to redeploy them to the Representation Offices, to corporate communication activities and to the general Commission redeployment pool. To deliver on this objective, the Commission intends to take several measures which could be based on the following: link communication strategy more closely to political priorities; reduce the number of general communication priorities to make them more focused; develop partnerships with the Member States; organise secondment of staff to Representations; develop communication skills of staff and align human resources in communication activities to real needs.

  • Integrated human resources strategy

The Commission continued its efforts to put in place a strategically aligned human resource management aimed at a shift from focusing on rights, obligations, rules and compliance to a more strategic approach with a focus on results, added-value and benefits for the Commission. This will enable the human resources function to gradually become a key player in the Commission, actively contributing to formulating organisational strategy and ensuring its implementation.

  • IT tools

The administration has worked on the development of new integrated IT tools for more efficient management of human resources and of the related individual financial entitlements.

  • Recruiting and retaining permanent staff

The administration has instituted various measures to improve staff management and recruitment, in particular by devising a professionalisation programme and by increased cooperation with EPSO.

  • Recruitment of citizens from enlargement countries

Several services pointed to difficulties in recruiting certain EUR10 profiles as permanent staff, notably IT and financial staff and translators for certain languages. Certain competitions completed by EPSO in 2007 indeed failed to yield the expected number of successful candidates. Priority also had to be given to more generalist competitions, in order to achieve optimum use of EPSO recruitment capacity. Although the list of successful candidates covered 70 % of the Commission's recruitment needs, there were major variations between competitions, nationalities and profiles (ranging from 7 to 100%). As in 2006, the Commission attained the overall recruitment targets for nationals from EU-10 and EU-2 Member States in 2007. From 2004 to 2007 well above 3 000 posts have been filled by nationals from the enlargement countries. The monitoring mechanism which the Commission had put in place during 2006 for EU-10 recruitment was maintained and improved in 2007 and contributed largely to this achievement. The Commission is on a very good path to meet the various recruitment targets set in the context of EU-10 and EU-2 enlargements.

6. Other management issues

  • The internal control framework in the Commission

An effective and efficient internal control system requires management to address the question of risk and to focus control resources on areas where risk is greatest, while ensuring adequate control of all activities. The Commission adopted in October 2007 a communication on the revision of the Internal Control Standards and Underlying Framework11, which set out 16 revised internal control standards for effective management to replace the set of 24 standards put in place in 2000. The aim of the revised standards is to strengthen the basis of the annual declaration of assurance of the Directors-General by analysing how effective the control system is in practice.

The Commission also reported on its Action Plan towards an Integrated Internal Control Framework12 and concluded that most of the "gaps" have been filled. Work will be completed in 2008 and the first impact report will be issued in early 2009.



  • Financial management

In 2007, DG Budget complemented and consolidated its accounting modernisation. The Accounting Officer’s report on the verification of local systems at the end of 2007 noted improvements compared to 2006, mainly in the development of the knowledge of accrual accounting and ABAC systems. However, two services' systems were not validated, although the risk to the accuracy of the Commission's accounts as a whole is not considered material.

The modernisation of the European Development Fund (EDF) accounts, which are separate from the accounts of the General Budget, aims to transfer the management functionality for EDF projects to DG AIDCO's local system while keeping the EDF accounts on an accrual basis in ABAC. While the developments of the central ABAC component were largely completed and tested according to plans in 2007 the project has experienced a succession of postponements, due in particular to the need for DG AIDCO to complete the developments necessary for CRIS to comply with the accrual accounting rules for the General Budget. The accounting officer validated the local system in early 2008. The implementation of the new system is now planned for January 2009.

Although measurable improvements were made in 2007 as regards payments times, the overall situation remained unsatisfactory. In the light of the implementing rules (Article 106.5), by which creditors are automatically entitled to interest if payments are made late, services need to take action, and closely monitor payment time compliance in the future. Suspensions in the procedure (for example, because additional information is required from the beneficiary) must be recorded in ABAC so that payment times are calculated correctly.

A new, dynamic approach to fraud proofing was introduced13. Based on the lessons learned from OLAF’s operational experience, the new arrangements are intended to allow services to react swiftly to new fraud patterns and to share information for prevention purposes.



  • Internal audit

The number of critical recommendations issued by the Internal Audit Service has decreased significantly (12 in 2006, 6 in 2007), and there has been a reduction in the number of audits generating adverse opinions. The acceptance rate of recommendations has increased from 89% for audits on Commission services finalised in 2006, to 99% for audits finalised in 2007.

While the number of critical and very important recommendations overdue by more than six months at the end of 2007 remained almost the same as at the end of 2006 (7 critical and 37 very important recommendations), the total number of outstanding critical and very important recommendations grew from 78 to 175 due to the increased number of audit reports issued. Significant differences were noted between the Internal Auditor's view on the state of progress on recommendations and that of the auditee. The Commission needs the reasons for the increase in outstanding recommendations to be examined and addressed including the extent to which differences of view between the auditor and auditees have led to this situation.

A number of developments were observed with regard to the internal audit architecture:


  • Coordination between the Internal Audit Service and the Internal Audit Capabilities was deepened in 2007, leading to coordinated strategic and annual audit plans aimed at providing better audit coverage of the key risks. These efforts towards a greater consolidation of the audit universe are essential having regard to the objective of the IAS, supported by the Commission in last year's Synthesis report, of providing an annual overall opinion on internal controls in the Commission starting with 2009, the final year of the current audit planning.

  • The Commission updated the mission charter of the Internal Audit Service14 and introduced a model charter for the Internal Audit Capabilities of the Directorates-General, in order to reflect these evolutions and to make more efficient and effective use of the internal audit resources.

  • Commission participation in the Audit Progress Committee was extended by the appointment in July 2007 of two additional Members among the Commissioners, so that it is now composed of seven Commissioners and two external members.

  • Transparency initiative

Subsequent to a public consultation, the Commission adopted a Communication, "Follow-up to the Green Paper 'European Transparency Initiative'"15, which announced measures to enhance transparency in different respects. Regarding the relations between interest representatives (lobbyists) and the Commission, it was decided to create and launch, in spring 2008, a voluntary register of interest representatives, linked to a code of conduct. Discussions with stakeholders and an open, public consultation16 were organised on the text of the code of conduct.

In order to enhance financial transparency17, the Financial Regulation requires the publication of beneficiaries of EU funds across all management modes. Work on the practical arrangements started in 2007. The first full publication exercise is scheduled for 2008, with the exception of the first pillar of the Common Agricultural Policy (the European Agricultural Guarantee Fund - EAGF), for which publication must take place in 2009.



The Commission adopted a Green Paper18 on the revision of Regulation (EC) No 1049/2001 on access to documents, thereby launching an open consultation.

  • Business continuity management

All Directorates-General developed Business Impact Analyses and Business Continuity Plans in spring 2007. A communication test took place in July 2007, which examined both internal and external communication channels. A Commission-wide business continuity exercise followed in December 2007, which tested corporate business continuity communication flow and operational arrangements for crisis management teams. The outcome of both tests was positive and a further exercise is planned in 2008.

  • Building policy

In a Communication on the accommodation of Commission services in Brussels and Luxemburg19, adopted in 2007, the Commission further clarified its policy in this field and launched a revision of the buildings procurement methodology – aimed at ensuring both maximum value for money and transparency towards the market.

ПРИЛОЖЕНИЕ 2:
Reservations 2003-2007


DG




Reservations 2007

 

Reservations 2006

 

Reservations 2005

 

Reservations 2004

 

Reservations 2003

AGRI

2

1. Insufficient implementation of IACS in Greece
2. Expenditure under rural development

1

1. Insufficient implementation of IACS in Greece

2

1. Preferential import of high quality beef (“Hilton” beef) – risk of non-respect of product definition;
2. Insufficient implementation of IACS in Greece

3

1. EAGGF Guidance: MS control systems
2. IACS in Greece;
3. "Hilton" beef

5

1. EAGGF Guidance programmes;
2. International Olive Oil Council;
3. Import of Basmati rice;
4. IACS in Greece;
5. "Hilton" beef

REGIO

2

1. Management and control systems for identified ERDF programmes (period 2000-2006) in:

1. the CZECH REPUBLIC – 4 programmes

2. FINLAND – 4 programmes (Operational Programmes East, North, South and West)

3. GERMANY – 4 programmes (for OP Saarland (objective 2), OP Mecklenburg-Vorpommern (objective 1), OP Hamburg (objective 2) and URBAN II

Neubrandenburg in Mecklenburg-Vorpommern)

4. GREECE – 15 programmes (13 regional OPs, OP Competitivity and OP Information Society)

5. IRELAND – 4 programmes

6. ITALY – 17 programmes (Puglia, Lazio, Sardinia, Bolzano, Liguria, Piemonte, Friuli Venezia Giulia, Calabria, Campania, Molise, Sicilia, Transport, Research, Technical Assistance, and Urban II- Taranto, Mola di Bari, and Pescara)

7. LUXEMBOURG – 1 programme

8. POLAND – 3 programmes (Regional Operational Programme (IROP), SOP Improvement of Competitiveness of Enterprises and SOP Transport)

9. SLOVAKIA – 2 programmes (OP Basic Infrastructure and OP Industry and Services)

10. SPAIN (14 Intermediate Bodies (with an impact on 20 OPs), OP "Sociedad de la Informacion" and the 10 URBAN programmes)

11. INTERREG - 51 programmes

2. Management and control systems for identified COHESION FUND systems (period 2000-2006) in:

- Bulgaria (National Roads Infrastructure Fund),

- the Czech Republic,

- Slovakia,

- Hungary (environmental sector) and

- Poland.


2

1. Management and control systems for identified ERDF programmes in United Kingdom - England (West Midlands; London; North West; North East; Yorkshire and
the Humber and East (URBAN II programme only)) and Scotland (West and East Scotland)

2. Management and control systems for ERDF programmes in the INTERREG programmes (except IIIB North West Europe and Azores, Canaries, Madeira)



3

1. Management and control systems for ERDF in UK-England;
2. Management and control systems for ERDF in Spain;
3. Management and control systems for the Cohesion Fund in Spain

3

1. Management and control systems for ERDF in one Member State;
2. Management and control systems for the Cohesion Fund in one Member State - 2000/06;
3. Management and control systems of ISPA in one candidate country

5

1. Management and control systems for ERDF in Greece - 2000/06;
2. Management and control systems of URBAN & INTERREG - 2000/06;
3. Management and control systems for ERDF in Spain - 2000/06;
4. Management and control systems for the Cohesion Fund in Greece, Spain and Portugal - 2000/06;
5. Management and control systems of ISPA

EMPL

1

Management and control systems for identified ESF Operational Programmes in Spain, United Kingdom, France, Italy, Slovakia, Portugal, Belgium and Luxembourg.

1

1. Systèmes de gestion et de contrôles de programmes opérationnels du FSE en Espagne, en Ecosse (objectifs 2 et 3, UK), en Suède (objectif 3 en partie), en Slovaquie, en Slovénie, en Lettonie et dans les régions Calabre et Lazio (IT)

1

1. Systèmes de gestion et de contrôle des programmes opérationnels en England (UK)

1

1. European Social Fund - Member states' management and control systems of some operational programmes

1

1. European Social Fund - Member states' management and control systems

FISH

0




0

0

0

0

1

1. FIFG: Insufficient implementation of management and control systems for two national programmes in one Member State

1

1. FIFG expenditure. Analysis of the Management and Control systems not yet completed for all Member States

JRC

0




0

0

1

1. Status and correctness of the closing balance

1

1. Cash flow - competitive activities

1

1. Cash flow, assets and liabilities from competitive activities

RTD

1

Reservation concerning the rate of residual errors with regard to the accuracy of cost claims in Sixth Research Framework Programme (FP6).

2

1. Accuracy of the cost claims and their conformity with the provisions of FP5 research contracts.

2. Absence of sufficient evidence to determine the residual level of persisting errors with regard to the accuracy of cost claims in FP6 contracts.



1

1. Exactitude des déclarations de coûts et leur conformité avec les clauses des contrats de recherche du 5ème PCRD

1

1. Frequency of errors in shared cost contracts

1

1. Frequency of errors in shared cost contracts

INFSO

1

Reservation concerning the rate of residual errors with regard to the accuracy of cost claims in Framework Programme 6 contracts.

3

1. Allocation of research personnel

2. Errors relating to the accuracy of cost claims and their compliance with the provisions of the research contracts, FP5

3. Absence of sufficient evidence to determine the residual level of persisting errors with regard to the accuracy of cost claims in Framework Programme 6 contracts


2

1. Errors relating to the accuracy and eligibility of cost claims and their compliance with the provisions of research contracts under FP5;
2. Allocation of research personnel

2

1. Frequency of errors in shared cost contracts;
2. Research staff working on operational tasks

2

1. Frequency of errors in shared cost contracts;
2. Research staff working on operational tasks

ENTR

2

1.Unsatisfactory functioning of the financing of European Standardisation
2. Reservation concerning the rate of residual errors with regard to the accuracy of cost claims in Sixth Research Framework Programme (FP6).

2

1. Errors relating to accuracy and eligibility of costs claims and their compliance with the provisions of the research contracts under FP 5
2. Unsatisfactory functioning of the financing of European Standardisation

2

1. Errors relating to accuracy and eligibility of costs claims and their compliance with the provisions of research and eligibility of costs claims and their compliance with the provisions of the research contracts under the 5th Research Framework Programme;

2. Uncertainty regarding cost claims of the European Standardisation Organisations



2

1. Frequency of errors in shared-cost contracts in the research area;

2. Uncertainty regarding cost claims of the European Standardisation Organisations



2

1. Frequency of errors in shared-cost contracts in the research area
2. Financial management of conferences organised under the Innovation Programme

TREN

1

Reservation concerning the rate of residual errors with regard to the accuracy of cost claims in Sixth Framework Programme (FP6) contracts.

1

1. Erreurs concernant l'exactitude et l'éligibilité des déclarations de coûts et respect des termes des contrats du 5e PCRD

2

1. Risque de surpaiement concernant le 5éme Programme Cadre;
2. Sûreté nucléaire

4

1. Frequency of errors in shared cost contracts;
2. Contractual environment of DG TREN LUX;
3. Nuclear safety;
4. Inventory in nuclear sites

6

1. Frequency of errors in shared cost contracts;
2. Burden of the past;
3. Contractual environment of DG TREN Luxembourg;
4. Expertise for control of nuclear security;
5. Nuclear safety;
6. Verifications under Art. 35 of the Euratom Treaty

EAC

0




1

1. Faiblesse des systèmes de contrôle constatées dans certaines Agences Nationales

2

1. Insuffisante assurance quant à la gestion à travers les agences nationales
2. Insuffisante assurance quant à la fiabilité et l'exhaustivité des montants inscrits au bilan de la Commission et au compte de résultat économique

0

0

3

1. Burden of the past (observation in 2002 AAR);
2. On the spot controls (observation in 2002 AAR);
3. Implementation of Art. 35 of FR Implementing Rules

ENV

1

Eligibility of expenditures declared by beneficiaries of action grants

0

0

0

0

0

0

2

1. Potentially abnormal RAL;
2. Grants- Eligible costs

SANCO

0




1

1. Insufficient assurance of business continuity of a critical activity

1

1. Health crisis management

0

0

0

0

JLS

2

1. Faiblesse des systèmes de contrôle et de gestion du Fonds européen pour les Réfugiés en Italie, pour les périodes de programmation 2000-2004, et 2005-2007
2. Garantie limitée sur les opérations mises en oeuvre par 14 EM dans le cadre du FER II (2005-2007)

1

1. Faiblesse des systèmes de contrôle et de gestion du Fonds européen pour les Réfugiés en Italie, pour la période de programmation 2000-2004

2

1. Insufficient number of ex-post controls missions and lack of a fully-fledged methodology in the area of direct management in 2005;
2. Management and control systems for the European Refugee Fund for the UK for 1002-2004

2

1. Faiblesse des systèmes de gestion du Fonds européen pour les Réfugiés au Royaume-Uni et au Luxembourg;
2. Mise en œuvre encore incomplète des contrôles ex-post sur place

0

0

ESTAT

0




1

1. Absence de garantie sur la régularité des paiements effectués en 2006 dans le cadre des conventions de subvention signées avec trois Instituts nationaux de statistiques pour lesquels des manquements ont été constatés en 2006

0

0

2

1. Errors in the declaration of eligible costs in relation to grants;
2. Insufficient number of ex-post controls carried out in 2003

3

1. Errors in the declaration of eligible costs in relation to grants;
2. Weakness in project management procedures;
3. Insufficient number of ex-post controls carried out in 2003

ECFIN

1

Possibility that additionality requirements were insufficiently achieved.

1

1. Possibility that additionality requirements are not sufficiently met

0

0

0

0

0

0

TRADE

0




0

0

0

0

0

0

0

0

AIDCO

0




0

0

0

0

0

0

1

1. Partnership with an NGOs association

ELARG

1

Potential irregularities in the management of PHARE funds under extended decentralised management by the following Bulgarian Implementing Agencies:

- Central Finance and Contract Unit (CFCU)



- Ministry for Regional Development and Public Works (MRDPW).

0

0

1

1. Legal status and liability of contractual partner in the framework of implementation of EU EU contribution to UNMIK Pillar IV in Kosovo

1

1. Gaps in Romania's and Bulgaria's capacity to manage and implement increasing amounts of aids

3

1. Inherent risk in decentralised systems;2. Gaps in systems and transaction audits;3. Uncertainties regarding claims of financial intermediaries

ECHO

0




0

0

0

0

1

1. Non respect of the contractual procurement procedures by a humanitarian organisation for projects funded by ECHO

0

0

DEV

0




0

0

0

0

0

0

0

0

RELEX

0




0

0

2

1. Insuffisances du contrôle et de l’information de gestion;
2. Insuffisances de la gestion administrative en délégations, et principalement au niveau de la mise en place et du respect des circuits financiers

2

1. Internal control standards in Directorate K;
2. Internal control standards in Delegations

2

1. Internal control standards in Directorate K;
2. Internal control standards in Delegations

TAXUD

0




0

0

1

1. Trans-European networks for customs and tax : availability and continuity

0

0

1

1. Monitoring of the application of the preferential treatments

MARKT

0




0

0

0

0

0

0

0

0

COMP

0




0

0

0

0

0

0

0

0

COMM

1

Supervision

1

1. Ex-post control system

1

1. Supervision (ex-post controls on grants)

2

1. Relays and networks - grands centres;
2. Functioning of Representations EUR-15

3

1. Relays and networks;
2. Representations;
3. Copyrights - press cuts

ADMIN

0




0

0

0

 

0

0

0

0

DIGIT

1

Inadequacy of the Data Centre building infrastructure in Luxembourg.

1

1.Business continuity risks due to inadequacy of the data centres building infrastructure.

1

1. Business continuity risks due to inadequacy of the data centres building infrastructure

0

0



-

PMO

0




0

0

1

1. Council's antenna for sickness insurance

1

1. Council's antenna for sickness insurance

2

1. Council's antenna for sickness insurance;
2. Paul Finet Foundation

OIB

0




0

 

1

1. Deficiency in OIB's contracts & procurement management

0

0

1

1. Lack of long term planning of the buildings policy.

OIL

0




0

0

0

0

0

0

0

0

EPSO

0




0

0

0

0

0

0

0

0

OPOCE

0




0

0

0

0

0

0

0

0

BUDG

0




0

0

2

1. Accrual accounting for the European Development Fund;
2. Accrual accounting of the Community Budget - three local systems

2

1. Accrual accounting for the Community and the EDF budgets;
2. Subsystems of SINCOM 2: accesses control

3

1. Accrual accounting;
2. Syncom subsystems;
3. Accounting management of European Development Fund

SG

0




0

0

0

0

0

0

0

0

BEPA

0




0

0

1

1. Weak general internal control environment

0

0

0

0.

SJ

0




0

0

0

0

0

0

0

0

SCIC

0




0

0

0

0

0

0

0

0

DGT

0




0

0

0

0

0

0

0

0

IAS

0




1

1. Audit of community bodies (regulatory agencies)

1

1. Audit of community bodies (traditional agencies)

1

1. Audit of Community agencies

1

1. Audit of Community agencies

OLAF

0




0

0

0

0

0

0

0

0

TOTAL

17




20




31




32




49



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