Presentatie jaarprogramma Europese Rekenkamer (en)

Figures and graphics available in PDF and WORD PROCESSED EUROPEAN COURT OF AUDITORS

ECA/10/08

Brussels, 23 February 2010

Figures and graphics available in PDF and WORD PROCESSED

SPEECH BY MR VÍTOR CALDEIRA,

PRESIDENT OF THE EUROPEAN COURT OF AUDITORS

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PRESENTATION OF THE 2010 WORK PROGRAMME

OF THE EUROPEAN COURT OF AUDITORS TO THE COMMITTEE ON BUDGETARY CONTROL OF THE EUROPEAN PARLIAMENT

The spoken text will prevail in the event of differences.

Mr Chairman,

Honourable Members of the Committee,

Ladies and Gentlemen,

I am honoured to be able to present to you today the work programme of the European Court of Auditors for 2010.

The Court has drawn up this work programme, acutely aware of the audit environment in which it operates.

The Union continues to feel the ongoing effects of the economic and financial crisis, and is facing a period that is challenging its economic governance. The governments of the Members States are trying to reduce spending. Everywhere the objective is to achieve more with less.

At this time the EU institutions are undergoing a period of renewal. We now have a new Parliament, a new Treaty, and a new Commission. These developments will bring with them a number of opportunities for improving the financial management of the EU. Not least among them are the planned revision of the Financial Regulation, the review of the Budget, and the preparations for the Financial Framework beginning in 2014, which will take place this year.

2010 will also be a year of renewal for the Court as we look forward to adopting new Rules of Procedure following their approval by the Council as well as to welcoming a number of new Members.

The 2010 work programme of the Court includes many tasks relevant to helping the principal actors responsible for the management and supervision of EU funds to seize the opportunities for change.

It has been prepared in line with the goals of the Court’s strategy for 2009 - 2012 that I presented to this committee last year and which continue to be relevant. These strategic goals of the Court are to maximise the overall impact from its audits and to increase efficiency by making best use of resources.

The work programme highlights the Court’s audit priorities. It describes the reports we intend to publish in 2010, as well as the new audit tasks the Court plans to start in 2010, which will be reported in subsequent years.

The Court regularly reviews its audit priorities in order to make the most effective use of its resources. As you will see in our work programme, the Court has identified a number of areas of interest for the period 2009-2012 as well as specific priorities for 2010. Among these are the ones related to Growth and jobs; Climate change and sustainable Europe; Europe as a global partner; and Better regulation.

The Court will address these topics over the period across the portfolio of audit tasks which are the basis for its annual reports, special reports and opinions.

Mr Chairman,

A significant proportion of the Court’s available resources are devoted to producing its annual reports on the implementation of the EU budget and on the European Development Funds. These reports contain the results of the Court’s financial audit work, in particular the Statement of Assurance (or DAS as it is commonly known) on the reliability of the EU accounts and the legality and regularity of the underlying transactions.

Last year the Court’s annual report highlighted the progress there has been in reducing the overall level of irregular payments. It also identified the areas in which the level of irregularity remains too high.

The audit work for the Annual Report 2009 is at an advanced stage and the planning for the audit of financial year 2010 is ongoing. The Court intends to further develop its examination of the multi-annual nature of spending, paying particular attention to recoveries, repayments and corrections.

The Annual Report 2009 will continue to build on the structure first introduced for the 2007 report.

This structure provides a sound basis for comparison between years and across policy groups. Nevertheless, the Court acknowledges that there is always room for improving the efficiency of its approach as well as the clarity and consistency of its annual report. To this end, as I announced this time last year, in 2009 the Court set up a Think Tank of its Members, supported by experienced external experts, to look at ways in which the Court could develop further its financial audit of the EU budget, including redefining the coverage of specific assessments. The Think Tank expects its work will be completed in 2010.

In addition, the Court intends to publish a further 40 Specific Annual Reports on the agencies, executive agencies, joint undertakings and other EU bodies. The increasing number of these bodies presents both opportunities and risks to financial management which will require adequate supervision by the Commission.

As well as meeting its obligation to carry out these annual financial audits, the Court has resources in its budget to carry out a number of selected performance and compliance audit tasks which may be the subject of s pecial reports.

In selecting these tasks, the Court takes a number of factors into account such as the risks, the amounts of income or expenditure involved, the time elapsed since the previous audit, forthcoming developments in the regulatory or operational frameworks, and political and public interest.

As regards the 2010 Work Programme, the specific priorities identified by the Court are:

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  The multi-annual nature of expenditure, including flat rate corrections and recoveries,
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  Innovation and the internal market,
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  Human capital,
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  Sustainable energy, and
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  the Commission’s strategy to simplify the regulatory framework for business and citizens.

Overall , the Court intends to publish 20 special reports in 2010.

So far, in 2010, the Court has published 4 reports on the subjects of Vocational training for women; Pre-accession assistance to Turkey; EU assistance implemented through United Nations organisations; and EDF support for Regional Economic Integration in East and West Africa.

During the remainder of the year the Court aims to publish a further 16 reports, including those related to the key priorities for 2010, such as on the Clearance of accounts procedure; Recoveries under the Common Agricultural Policy; Research infrastructures; the mobility measure of the Leonardo da Vinci programme; and the Commission’s impact assessment system, a key part of its policy to deliver Better Regulation.

As part of its work programme for 2010, the Court also plans to start work on a number of tasks likely to be reported upon in 2011, including audits on subjects as diverse as the Commission’s Human Capital Management and Measures to reduce overcapacity in the Fishing Fleet.

A key objective of the Court’s strategy for the 2009-2012 is to increase the number and improve the timeliness and the overall quality of its special reports.

The number of reports is already rising (from 12 in 2008 to 18 in 2009). However, the Court acknowledges that there is still scope for improving their timeliness. One of the key changes in the Court’s new Rules of Procedures is the creation of Chambers to help streamline its decision making procedures with respect to special reports.

In addition, and in response to recommendations of its international peer review, the Court intends to further improve its audit quality management system during 2010, anticipating the entry into force of new international standards.

As well as producing reports, the Court also issue opinions on the financial implications of legislative proposals at the request of other Institutions or, on its own initiative, it makes contributions to inter-institutional dialogue or public debate on financial management issues.

Inspired by a suggestion of this Committee, the Court carried out in 2009 a review of its annual and special reports in order to highlight for the new Commission what are, in the Court’s view, the main risks and challenges for improving the financial management of the EU budget. This has been published as the Court’s opinion 1/2010, the main messages of which my honourable colleague Mr Bonnici will present to your Committee today.

I am please to note that President Barroso, in his recent speech to this Parliament, echoed some of the opinion’s key themes when he outlined that the new Commission “ should concentrate on the quality of expenditure, on its European added value and on its effectiveness ”, both in the budget review and in preparing the new financial perspectives.

I understand Commissioner Semeta also underlined yesterday, before this Committee, the importance of better addressing the quality of EU spending in the discharge procedure.

During 2010, the Court also anticipates providing an opinion on the revised Financial Regulation.

Mr Chairman,

Honourable Members of the Committee,

As the quantity of public funds becomes restricted, improving the quality of EU spending becomes ever more important.

This is a time of renewal for the EU and for our respective institutions. The Lisbon Treaty has strengthened the role of the Parliament in the supervision of the budget and it has reaffirmed the role and mandate of the Court as the independent, external audit institution of EU.

The Court, therefore, looks forward to continuing to cooperate with your Committee, in a spirit of mutual respect, helping to ensure that the EU seizes the opportunity to reform and improve its financial management.

Thank you for your kind attention.