REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT. Education, Audiovisual and Culture Executive Agency - EACEA
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- Gabriel Léger
- il y a 8 ans
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1 2012 REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT Education, Audiovisual and Culture Executive Agency - EACEA
2 I. Introduction The role of the Education, Audiovisual and Culture Executive Agency is to manage European funding opportunities and networks in the fields of education and training, audiovisual, culture, citizenship and youth. The Agency has a duty to ensure financial transparency, efficiency and a high quality service to beneficiaries in full co-operation and transparency with the DGs concerned. The main tasks of the Executive Agency are to turn policy into action and results and to contribute to European knowledge and expertise. While the European Commission is responsible for policy setting and overall programme management, the implementation of many programme strands has been partly or fully delegated to the Executive Agency. This mandate covers a variety of Europe- and worldwide opportunities for organisations, professionals and individuals, at all stages of life. The Agency is responsible for most of the management aspects of the programmes, including: Drawing up conditions and guidelines for funding opportunities; Evaluating applications, selecting projects and signing project agreements; Financial management; Contacts with beneficiaries; Monitoring of projects (intermediate and final reports, controls); On-site project visits. In order to inform and support the applicants and beneficiaries, the Agency provides supporting tools and services such as: Dedicated web pages and online tools about funding opportunities; Events: information days, projects meetings and information visits; Information kits and leaflets on how to access and benefit from funding opportunities; Responding to inquiries: information mailboxes. The Agency is committed to helping projects to promote their achievements and exploit their results. In close cooperation with the Commission, the Agency continuously seeks to identify good practices and success stories was a year of considerable change for the Agency, including the departure in October of its first Director, Mr Gilbert Gascard, who left after 6 years of valuable leadership. In 2012, the Agency continued to produce positive results in line with the objectives set out in the Annual Work Programme. We launched 28 calls for proposals with a total of around applications received for all programmes. Of these, some were selected representing a success rate of around 27%. The simplification measures introduced in recent years have been reinforced, working further towards the objective of streamlining project selection processes: eforms have been put in place for most actions, with 87% of applications now submitted online, and greater use is being made of more cost-effective online briefings for experts. A reservation has been maintained for one programme (LLP) which registered an error rate of over 2% for the second consecutive year. An action plan is in place to 2
3 ensure that this risk is reduced in the future. Certain measures already implemented, such as the use of lump sums, are showing positive effects on the error rates of the programmes concerned. One of the on-going activities for Agency staff this year has been to continue aiding the Commission in the preparation of the new generation of programmes. Creative Europe, Europe for Citizens and Erasmus for All will be managed by the Agency as of Whilst the programmes are still awaiting final adoption by the Parliament and the Council, we have already been reflecting on the internal reorganisation that will be needed in the Agency in order to manage the new or revised actions. In addition, the Agency has been supporting the Commission in the preparation of the extension of the Agency's mandate for The mid-term evaluation of the Agency was finalised at the end of the year and indicates that the Agency has made sound progress in harmonising and simplifying procedures for applicants. In conclusion, the overall results for 2012 demonstrate the Agency's continued capacity to manage the delegated programmes effectively, ensuring that the Commission's objectives are met and that the principles of sound financial management are respected. In its Work Programme for 2012, the Agency identified 5 operational priorities. The achievements made during the reporting period for each of them are listed below. 1) Streamlining project selections processes Based on the results of the 'Beneficiaries Satisfaction Survey' in 2010, efforts to improve the satisfaction of applicants and beneficiaries have continued. In particular, the use of online submission of applications was increased (a new e-form was developed for the specific calls of Youth in Action). In addition, the administrative burden has been lightened where possible, with the extension of the use of decisions instead of agreements, of Framework partnerships and of simplified calculation methods such as lump sums. E-forms were used for 87% of the applications. Progress continued to extend the use of online briefings of experts. Around proposals were received, and more than 3500 projects were selected The average duration of the selection and contracting periods honours the fixed deadlines: the average time to award is 2.8 months for Youth in Action and Europe for Citizens (target <4 months) and 3.9 months for all other programmes (target <5 months) and the average time to contract for Youth in Action and Europe for Citizens is 0.5 (target < 1 month) months and 2.4 months for all other programmes (target < 2 months) 1. 1 These averages were calculated excluding the times to award and contract for calls for tenders, partnerships and designated beneficiaries which are generally shorter and in line with the targets. 3
4 2) Providing improved guidance for project implementation and moving towards harmonised reporting requirements The error rate and the materiality of the value at risk for the LLP programme were above 2% in 2011 and a reservation was consequently made for this programme in the Annual Activity report The Agency had already implemented an action plan affecting all delegated programmes in the course of While some actions, such as better information to grant beneficiaries, are already in place today, other actions like the templates for audit certificates will start bringing significant benefits from 2013 onwards due to the lifecycle of projects. Following the instructions from DG Budget, the error rate has been calculated on a multi-annual basis from 2012 onwards, showing an error rate and materiality of the value at risk for the LLP programme above 2% for The Acting Director will thus maintain the reservation in Monitoring visits were planned over the year for each unit of the Agency. Around 440 monitoring visits took place across all the programmes. Agency staff tries to optimize the monitoring visits by meeting as many project coordinators as possible during these visits (around 700 projects were monitored during the reporting period). Progress continued for the online submission of final reports (a pilot project was launched for Europe for Citizens) 3) Supporting and exploiting further the achievements of EU actions The Agency continued to present to the parent DGs both quantitative and qualitative information on the status of programme implementation (selections, statistics, identification of best projects, projects corresponding to various priorities and themes, information on project monitoring etc.) Five Eurydice reports were finalised and published on the Agency's website: 'Citizenship education at school', 'The European Higher Education Area in Bologna Process implementation report', 'Entrepreneurship Education in school in Europe' and 'Key Data on Education' and 'Key Data on Languages 2012'. The Agency gave support to the Commission for the Staff Working Document: 'Status on the situation of young people in the European Union and results of the first cycle of the Open Method of Coordination in the youth field ( )'. 4) Supporting the Commission in the preparation of the next generation of programmes Agency staff participated in the preparation of the future generation of programmes for : Erasmus for All, Creative Europe and Europe for Citizens, and started the preparation of the implementation mechanisms of these programmes. Action sheets have been prepared for almost all actions of 4
5 the new programmes on the basis of which the preparation of draft guidelines and programmes has started. The second interim evaluation of the Agency was carried out in 2012 and the final report will be delivered at the beginning of A Steering Group with representatives of all programmes and the Agency has guided the progress. The evaluation included a satisfaction survey on applicants and beneficiaries. The draft final report reflects positively on the way that the Agency is achieving its objectives and goals. Some recommendations will touch upon, among others, the feedback given to applicants and the selection of experts. The Cost-Benefit Analysis (CBA) for the extension of the mandate beyond 2014 has been launched. The Agency has met the contractor and provided the information required, including its own estimations of the HR needed for the actions expected to be delegated to the Agency in the period. The parent DGs have been kept informed of all contacts with the contractor. 5) Supporting the Commission in the preparation of the extension of the Agency's mandate The Agency continued to provide support to the parent DGs in the preparation of the extension of the Agency's mandate for The adoption of this extension involves the delegation of a new programme, MEDIA Mundus, the extension of delegated activities: Eurydice, Erasmus Mundus, Tempus, and the expansion of Youth in Action and etwinning (LLP) to some European Neighbourhood Policy countries. The extension of the mandate was approved by the Commission in December 2012 and the extension of the Agency's mandate is foreseen at the beginning of II. Legislative Framework The Agency implements the operational budget related to the delegated Community programmes where the Commission has empowered it to do so. The director acts as authorizing officer by delegation as regards the implementation of these operational appropriations and complies to that end with the obligations laid down in the financial regulation applicable to the general budget of the European Communities. The Agency implements the administrative budget covering the Agency's running costs. The director acts as Authorizing Officer as regards implementation of these administrative appropriations and shall comply to that end with the obligations laid down in the specific financial regulation applicable to the executive agencies. The financial statements and the reports on budget implementation are prepared in conformity with: Council Regulation (EC) N 58/2003 of 19 December 2002 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes. Commission Decision (EU) n 2012/797 of 18 December 2012 setting up the Education, Audiovisual and Culture Executive Agency for the management of 5
6 Community action in the fields of education, audiovisual and culture in application of Council Regulation (EC) N 58/2003. Commission Regulation (EC) n 651/2008 of 9 July 2008 amending Regulation (EC) N 1653/2004 on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) n 58/2003 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes. Regulation (EU/Euratom) n 966/2012 of the European Parliament and of the Council of 25/10/2012 on the financial rules applicable to the general budget of the union and repealing Council regulation (EC/Euratom) n 1605/2002. Commission delegated Regulation (EU) n 1268/2012 of 29 October 2012 ("Rules of application of EU Regulation N 966/212 of the European Parliament and the Council on the financial rules applicable to the general budget of the Union. Accounting Rules on accrual accounting adopted by the Accounting Officer of the Commission in December 2004 last updated on February III. Administrative budget execution In January, the initial budget was set at 49,65 M (+/-0,3 M less than in 2011). This budget was revised in July and November without changing the total amount, to take into account the Agency's needs at the light of the budget execution. A last transfer took place in December in order to optimize the budget execution. The budget execution rate is higher than the objectives set by the 2012 Annual Management Plan (97% for commitment appropriations and 80% for payment appropriations). As of 31/12/2012, 49,32 M were committed (99,3% of the total appropriation) : - 29,62M on title I "staff expenditure" representing 99,78% of the credits allocated to this title, - 19,70M on title II "infrastructure and operating expenditure" representing 98,67% of the credits allocated to this title, Payments reached 42,87M equivalent to 86,33% of the available appropriation. The balance equal to 6,46M has been carried over and will be paid in 2013 after the receipt of invoices. The average payment delay related to the administrative budget on 31 December 2012 is 14 days improving compared to 2011 (16 days). Moreover, 98% of the invoices were paid on time, meaning that the Agency has well achieved its fixed objective for 2012 of 90%. 6
7 Credits of the year C1: Fund Source : Budget Line C1 31/12/2012 Budget line description Crédits disponibles (Euro) ENGAGEMENTS Montants % engagés (Euro) exécution Crédits disponibles (Euro) PAIEMENTS Montants payés (Euro) % exécution Carry over Chap. 11 Personnel en activité , ,48 99,90 % , ,37 99,00 % ,11 Chap. 13 Frais de missions et déplacements , ,00 95,59 % , ,40 87,83 % ,60 Chap. 14 Infrastructure à caractère socio-médical , ,82 98,88 % , ,79 64,00 % ,03 Chap. 16 Centre de la petite enfance , ,00 100,00 % , ,76 13,30 % ,24 Chap. 17 Frais de réception et représentation 1.000,00 0,00 0,00 % 1.000,00 0,00 0,00 % 0,00 Titre I , ,30 99,78 % , ,32 96,75 % ,98 Chap. 20 Location d'immeuble et frais accessoires , ,89 99,98 % , ,78 87,13 % ,11 Chap. 21 Traitement de données , ,47 99,97 % , ,15 67,25 % ,32 Chap. 22 Biens meubles et frais accessoires , ,88 98,59 % , ,46 61,20 % ,42 Chap. 23 Dépenses de fonctionnement administratif courant , ,62 97,76 % , ,20 67,56 % ,42 Chap. 24 Affranchissement et télécommunication , ,99 99,95 % , ,21 98,64 % ,78 Chap. 26 Frais administratifs liés aux activités opérationnelles , ,74 97,12 % , ,62 60,80 % ,12 Titre II , ,59 98,67 % , ,42 70,83 % ,17 TOTAL , ,89 99,34 % , ,74 86,33 % ,15 At the end of December 2012, appropriations carried over from 2011 (5,66M ) were not completely used. The execution reached 5,26M, and the balance 0,40M (7% of the carried over appropriations) have been cancelled. Carried over Credits C8: Fund Source: C8 31/12/2012 Ligne Budget Description Crédits disponibles (Euro) ENGAGEMENTS Montants engagés (Euro) % exécution Crédits disponibles (Euro) PAIEMENTS Montants payés (Euro) % exécution Annulation de Crédits reportés Chap. 11 Personnel en activité , ,24 93,57 % , ,24 93,57 % ,05 Chap. 13 Frais de missions et déplacements , ,62 77,48 % , ,62 77,48 % ,27 Chap. 14 Infrastructure à caractère socio-médical , ,16 96,61 % , ,16 96,61 % 3.573,09 Chap. 16 Centre de la petite enfance , ,00 100,00 % , ,00 100,00 % 0,00 TITRE I , ,02 96,46 % , ,02 96,46 % ,41 Chap. 20 Location d'immeuble et frais accessoires , ,42 95,16 % , ,42 95,16 % ,22 Chap. 21 Traitement de données , ,48 99,09 % , ,48 99,09 % ,64 Chap. 22 Biens meubles et frais accessoires , ,28 93,39 % , ,28 93,39 % 7.121,28 Chap. 23 Dépenses de fonctionnement administratif courant , ,38 86,88 % , ,38 86,88 % 2.987,14 Chap. 24 Affranchissement et télécommunication , ,79 94,38 % , ,79 94,38 % 2.519,49 Chap. 26 Frais administratifs liés aux activités opérationnelles , ,96 89,07 % , ,55 88,16 % ,57 TITRE II , ,31 92,60 % , ,90 92,09 % ,34 TOTAL , ,33 93,25 % , ,92 92,82 % ,75 7
8 Revenues 2012 are detailed in the table hereunder: Ligne budgétaire Description de la ligne budgétaire Revenus Budgetés (1) Ordres de recouvrement émis (2) Revenus encaissés (3) Montants ouverts fin 2012 (2)-(3) I IC1 Subvention Commission EAC - rubrique 1a ,00 I IC1 Subvention Commission EAC - rubrique 3b ,00 I IC1 Subvention Commission EAC - rubrique ,00 I IC2 Subvention Commission COMM - rubrique 3b I IC1 Subvention Commission DEVCO - rubrique ,00 I IC1 Subvention Commission FPI - rubrique ,00 I IC1 Subvention Commission ELARG - rubrique ,00 I IC1 Contribution du FED ,00 I IC1 Autres revenus ,68 GRAND TOTAL ,68 Other revenues concern the invoicing of undue amounts paid in 2011 and more specifically vis-à-vis OIB as the contribution invoiced in 2011 for some of the services was higher than the real consumption. Consequently, the Agency has issued a recovery order after having received in 2012 from OIB the final detailed account related to Other revenues are reimbursed to the Commission. The budget outturn for the financial year 2012 is presented hereunder: REVENUS DEPENSES Subventions de la Commission (pour le budget de fonctionnement -Titres 1,2 et 3 - de l'agence) , ,00 Autres contributions(fed) , ,00 Autres revenus , ,94 TOTAL REVENUS (a) , ,94 Titre I:Personnel Paiements , ,35 Crédits reportés , ,43 Titre II:Dépenses administratives Paiements , ,97 Crédits reportés , ,24 TOTAL DEPENSES (b) , ,99 RESULTAT DE L'ANNEE FINANCIERE (a-b) , ,95 Annulation des crédits de paiement non utilisés reportés de l'année précédente , ,78 Ajustements du report de l'année précédente des crédits disponibles au provenant de revenus attribués + Différences de change de l'année (gain +/perte -) +/- -671,06-507,78 Non inclus dans le résultat budgétaire: SOLDE DU RESULTAT DE L'ANNEE FINANCIERE , ,95 Intérêts générés au 31/12/N sur les fonds de subvention de la Commission et à rembourser à la Commission (dette) , ,89 Although the amount of cancelled appropriations carried over from the previous year exercise has decreased compared to 2011 the budget outturn is slightly higher than last year because the "other revenues" to be reimbursed to the Commission have increased and the 2012 execution is slightly lower than last year. Indeed, the execution of commitment appropriations for 2012 amounts to 99,3% (99,8% in 2010). 8
9 IV. Overview of the recovery orders issued by the Agency in 2012 N ordre de Montant de l'or Montant encaissé Montant ouvert Objet recouvrement (Eur) (Eur) au 31/12/2012 EAA.293 KAREN TIGHE - WORKING MEETING JUNE ,36 130,36 0,00 EAA.295 DG EAC - 1ERE TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.296 DG COMM - 1ERE TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.297 DG DEVCO - 1ERE TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.298 DG ELARG - 1ERE TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.299 DG FPI - 1ERE TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.301 RECOUVREMENT PRELEVEMENT SPECIAL FRAIS DE MISSION 30,00 30,00 0,00 EAA.303 RECOUVREMENT BALANCE 02/2012 EACEA/COMMISSION 7.335, ,93 0,00 EAA.304 RECOUVREMENT PRELEVEMENT SPECIAL FRAIS DE MISSION 165,60 165,60 0,00 EAA.308 RECOUVREMENT IDD COMMISSION 01/02/ REGULARISATION , ,23 0,00 EAA.309 DG EAC - 2ÈME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.310 DG COMM - 2EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.311 DG DEVCO - 2EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.312 DG ELARG - 2EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.313 DG FPI - 2EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.314 RECOUVREMENT PRELEVEMENT SPECIAL FRAIS DE MISSION 52,00 52,00 0,00 EAA.315 RECOUVREMENT DETTE NUP REA 79,05 79,05 0,00 EAA.316 RECOUVREMENT PRELEVEMENT SPECIAL FRAIS DE MISSION 29,60 29,60 0,00 EAA.317 RECOUVREMENT PRELEVEMENT SPECIAL FRAIS DE MISSION 155,25 155,25 0,00 EAA.318 RECOUVREMENT BALANCE 04/2012 EACEA/COMMISSION 770,21 770,21 0,00 EAA.322 DG EAC - 3ÈME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.323 DG COMM - 3EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.324 DG DEVCO - 3EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.325 DG ELARG - 3EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.326 DG FPI - 3EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.327 RECOUVREMENT IDD COMMISSION 04/05/ , ,85 0,00 EAA.331 R2 - RECOUVREMENT AGAPIOU JOSEPHIDES 520,00 520,00 0,00 EAA.332 RECOUVREMENT ERREUR SALAIRE 06/ , ,30 0,00 EAA.334 RECOUVREMENT BALANCE 08/2012 EACEA/COMMISSION 360,36 360,36 0,00 EAA.335 DG EAC - 4ÈME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.336 DG DEVCO - 4EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.337 DG DEVCO - 4EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.338 DG COMM - 4EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.339 DG ELARG - 4EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.340 DG FPI - 4EME TRANCHE VERSEMENT SUBV FONCT EACEA , ,00 0,00 EAA.341 R2 - RECOUVREMENT M. SIEDLER 4.010, ,00 0,00 EAA.343 OR SLA OIB 2011 (OS2) 719,68 0,00 719,68 EAA.344 RECOUVREMENT IDD COMMISSION 07/2012 A 09/ / , ,97 0,00 EAA.345 RECOUVREMENT BALANCE 10/2012 EACEA/ERCEA 148,79 148,79 0,00 EAA.346 RECOUVREMENT TROP PAYE CENTRE DE LA PETITE ENFANCE , ,00 0,00 EAA.347 RECOUVREMENT IDD COMMISSION / IDD NUP / , ,68 0, , ,18 719,68 V. Procédures de marché au 31/12/12 Type de contractualisation Contractant Objet du marché Montant ( ) Contrat spécifique CC DI A3S UP FOR EU CONSORTIUM PERSONNEL IT ,00 Procédure négociée AHREND FURNITURE NV ACHAT DE MATERIELS ET INSTALLATIONS TECHNIQUES Procédure négociée EAC/05/2011 (Lot 2) AMP SA ABONNEMENT Procédure négociée EAC/05/2011 (Lot 2) AMP SA ABONNEMENT Procédure négociée EAC/05/2011 (Lot 2) AMP SA ABONNEMENT Procédure négociée EAC/05/2011 (Lot 2) AMP SA ABONNEMENT Contrat direct ANASPRING CONSULTING SPRL FORMATION Contrat spécifique CC EAC/01/2008 LOT 2.1 AQADEMIA CONSORTIUM PERSONNEL IT ,00 Contrat spécifique CC EAC/01/2008 LOT 2.1 AQADEMIA CONSORTIUM PERSONNEL IT ,80 Procédure négociée BALES AND BARRELS SPRL TEAMBUILDING/AWAY DAYS EACEA Procédure négociée BLEGNY-MINE ASBL TEAMBUILDING/AWAY DAYS EACEA Procédure négociée BONELLI EREDE PAPPALARDO ASSISTANCE JURIDIQUE Contrat spécifique CC OIB10/PR/2007/127/118/L0-00 BRUXELLES-PROPRETE ENLEVEMENT PAPIERS & CARTONS Contrat spécifique CC OIB10/PR/2007/127/118/L0-00 BRUXELLES-PROPRETE ENLEVEMENT PAPIERS & CARTONS Procédure négociée CAMPION A. SPRL ACHAT MATERIEL 1.018,18 Procédure négociée CHÂTEAU DE LIMELETTE SA TEAMBUILDING/AWAY DAYS EACEA Contrat direct COACHING TO RESULTS BVBA FORMATION 300,00 Contrat direct COACHING TO RESULTS BVBA FORMATION 900,00 Contrat spécifique CC DI COMLIN ASSOCIATION MOMENTANEE MAINTENANCE SAN ,60 Contrat spécifique ADMIN D1 PR lot1 COMMUNICAID GROUP LIMITED FORMATION Contrat spécifique CC DI COMPAREX NEDERLAND BV ACHAT DE LICENCES 1.566,10 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,45 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,00 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,41 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,00 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,79 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,49 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,98 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,25 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,87 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,01 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,20 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,64 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,00 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,39 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,32 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,04 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,81 9
10 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,70 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,12 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,53 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,59 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,41 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,79 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,63 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,83 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,87 Contrat spécifique CC DI COMPAREX NEDERLAND BV ACHAT DE LICENCES 3.126,50 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,02 Contrat spécifique CC DI COMPAREX NEDERLAND BV MAINTENANCE ,30 Contrat spécifique CC DI COMPAREX NEDERLAND BV ACHAT DE LICENCES 9.753,63 Contrat spécifique CC HR B3 PR lot2 CONSORTIUM EFE FORMATION Procédure négociée CROIX ROUGE DE BELGIQUE FORMATION Procédure négociée CROIX ROUGE DE BELGIQUE BOITES DE SECOURS 540,00 Contrat spécifique CC ADMIN/D1/PR/2006/137/LOT 7 DEMOS TRAINING SA FORMATION Contrat spécifique CC HR B3 PR lot5 DEMOS TRAINING SA FORMATION Contrat direct DIERICKX CHRISTOPHE FORMATION 600,00 Contrat spécifique CC OIB.10/PR/2007/014/054/C0 DROMEAS ACHAT MOBILIER ,75 Procédure négociée DUN & BRADSTREET BELGIUM NV FOURNITURE D'INFORMATIONS FINANCIERES Procédure négociée DUN & BRADSTREET BELGIUM NV FOURNITURE D'INFORMATIONS FINANCIERES 7.029,00 Procédure négociée DURBUY ADVENTURE SA TEAMBUILDING/AWAY DAYS EACEA Procédure négociée DURBUY ADVENTURE SA TEAMBUILDING/AWAY DAYS EACEA Procédure négociée DURBUY ADVENTURE SA TEAMBUILDING/AWAY DAYS EACEA Procédure négociée DURBUY ADVENTURE SA TEAMBUILDING/AWAY DAYS EACEA Procédure négociée EBSCO INFORMATION SERVICES BV ABONNEMENT Contrat spécifique CC DI ECONOCOM PRODUCTS & SOLUTIONS BELUX SA ACHAT DE FOURNITURES ,50 Contrat spécifique CC DI ECONOCOM PRODUCTS & SOLUTIONS BELUX SA ACHAT DE FOURNITURES ,24 Contrat spécifique CC HR/R3/PR/2011/012/LOT 3 EFE FORMATION SAS FORMATION Contrat spécifique CC HR/R3/PR/2011/012/LOT 3 EFE FORMATION SAS FORMATION Contrat spécifique CC HR/R3/PR/2011/012/LOT 2 EFE FORMATION SAS FORMATION Contrat spécifique CC HR/R3/PR/2011/012/LOT 3 EFE FORMATION SAS FORMATION Contrat spécifique CC HR/R3/PR/2011/012/LOT 3 EFE FORMATION SAS FORMATION Contrat spécifique CC HR/R3/PR/2011/012/LOT 3 EFE FORMATION SAS FORMATION Contrat spécifique CC OIB.0002/PR/2008/112/213/CO/L3 EUROBUSSING BRUSSELS SA TEAMBUILDING/AWAY DAYS EACEA Contrat spécifique CC OIB.0002/PR/2008/112/213/CO/L3 EUROBUSSING BRUSSELS SA TEAMBUILDING/AWAY DAYS EACEA Contrat spécifique CC OIB.0002/PR/2008/112/213/CO/L3 EUROBUSSING BRUSSELS SA TEAMBUILDING/AWAY DAYS EACEA Contrat spécifique CC OIB.0002/PR/2008/112/213/CO/L3 EUROBUSSING BRUSSELS SA TEAMBUILDING/AWAY DAYS EACEA Contrat spécifique CC DI EUROPEAN DYNAMICS CONSORTIUM PERSONNEL IT ,60 Contrat spécifique CC DI EUROPEAN DYNAMICS CONSORTIUM PERSONNEL IT ,20 Contrat spécifique CC DI GETSYS LUXEMBOURG ASSOCIATION MOMEN TANEE IMPRIMANTES 4.121,70 Contrat spécifique CC DI GETSYS LUXEMBOURG ASSOCIATION MOMEN TANEE IMPRIMANTES 4.123,02 Contrat spécifique CC DI GISIS2 SOCIETE MOMENTANEE PERSONNEL IT 1.376,20 Contrat direct HAZELDINE FORMATION Contrat direct HAZELDINE FORMATION Contrat spécifique CC DI HEWLETT PACKARD BELGIUM BVBA RENOUVELLEMENT LICENCE MICROSOFT ,60 Procédure négociée INDIAN INSTITUTE OF TECHNOLOGY BOMBAY ORGANISATION OF A MEETING WITH EM INDIAN PARTNERS, 23/11/ ,29 MUMBAI INDIA Procédure négociée INSTITUT DES AUDI TEURS INTERNES ASBL ABONNEMENT 250,00 Procédure négociée INTERNATIONAL GRAFIC EDITIONS AND PROMOTIONS SAACHAT DE FOURNITURES 420,00 Contrat spécifique CC DI KNOW-SYS CONSORTIUM PERSONNEL IT ,20 Contrat spécifique CC DI KNOW-SYS CONSORTIUM PERSONNEL IT ,20 Contrat spécifique CC SMART 2010/0103 KPMG AUDIT Contrat spécifique CC OIB.002/PR/2009/092/294C1/L1 KRINKELS SA ENTRETIEN ESPACES VERTS Contrat spécifique CC OIB.002/PR/2009/092/294C1/L1 KRINKELS SA ENTRETIEN ESPACES VERTS Contrat spécifique CC OIB.002/PR/2009/092/294C1/L1 KRINKELS SA ENTRETIEN ESPACES VERTS Contrat spécifique CC OIB.002/PR/2009/092/294C1/L1 KRINKELS SA ENTRETIEN ESPACES VERTS Contrat spécifique CC OIB.002/PR/2009/092/294C1/L1 KRINKELS SA ENTRETIEN ESPACES VERTS Contrat spécifique CC OIB.002/PR/2009/092/294C1/L1 KRINKELS SA ENTRETIEN ESPACES VERTS Procédure négociée LA LIBRAIRIE EUROPEENNE SA ACHAT D'OUVRAGES Procédure négociée LA LIBRAIRIE EUROPEENNE SA ACHAT D'OUVRAGES Contrat direct LACHMAN FORMATION 500,00 Procédure négociée LIGUE FRANCOPHONE BELGE DE SAUVETAG E ASBL FORMATION Contrat spécifique CC SMART 2010/0103 LITTLEJOHN PARTNERSHIP AUDIT Contrat spécifique CC SMART 2010/0103 LITTLEJOHN PARTNERSHIP AUDIT Contrat spécifique CC SMART 2010/0103 LITTLEJOHN PARTNERSHIP AUDIT Contrat spécifique CC SMART 2010/0103 LITTLEJOHN PARTNERSHIP AUDIT Contrat spécifique CC SMART 2010/0103 LITTLEJOHN PARTNERSHIP AUDIT Contrat spécifique CC SMART 2010/0103 LITTLEJOHN PARTNERSHIP AUDIT Contrat spécifique CC SMART 2010/0103 LITTLEJOHN PARTNERSHIP AUDIT Contrat spécifique CC SMART 2010/0103 LITTLEJOHN PARTNERSHIP AUDIT Contrat spécifique CC SMART 2010/0103 LITTLEJOHN PARTNERSHIP AUDIT Procédure négociée EAC/23/2011 LOT 5 MCS KICK & RUSH SPRL ACHAT DE FOURNITURES Procédure négociée EAC/23/2011 LOT 5 MCS KICK & RUSH SPRL ACHAT DE FOURNITURES Procédure négociée EAC/23/2011 LOT 5 MCS KICK & RUSH SPRL ACHAT DE FOURNITURES 763,00 Procédure négociée EAC/23/2011 LOT 5 MCS KICK & RUSH SPRL ACHAT DE FOURNITURES Procédure négociée MILLY RECORDS AND PRODUCTIONS ASBL ORGANISATION D'EVENEMENT Procédure négociée MOORE STEPHENS LLP AUDIT Contrat spécifique CC BUDG10/PO/01-04 MOORE STEPHENS LLP AUDIT Contrat spécifique CC EAC/10/ MOSTRA SA PUBLICATIONS Procédure négociée MUSES ET MUSEES ASSOCIATION TEAMBUILDING/AWAY DAYS EACEA ,00 Procédure négociée NING MAINTENANCE ,02 Procédure négociée NUM AND CO SARL ACHAT DE FOURNITURES Contrat spécifique CC OIB.10/PR/2006/009/098-L1 OCE-BELGIUM SA LOCATION COPIEUR 3.856,81 Contrat spécifique CC OIB.DR.2/PR/2011/072/451/C0/L1/F OCE-BELGIUM SA LOCATION COPIEUR 2.585,00 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,60 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,60 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,00 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,00 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,20 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,80 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,60 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,40 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,70 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,40 Contrat spécifique CC DI ONE4EU2 CONSORTIUM PERSONNEL IT ,20 Contrat spécifique CC DI ORACLE BELGIUM BVBA MAINTENANCE ,05 Contrat spécifique CC DI ORACLE BELGIUM BVBA ACHAT DE LICENCES ,96 Contrat spécifique CC DI ORACLE BELGIUM BVBA ACHAT DE LICENCES 7.279,41 Contrat spécifique CC OIB.DR.2/PN/2011/100/477 OXFAM SOLIDARITE DECLASSEMENT MOBILIER 667,00 Contrat spécifique CC OIB.DR.2/PN/2011/100/477 OXFAM SOLIDARITE DECLASSEMENT MOBILIER 986,00 Contrat spécifique CC OIB.DR.2/PN/2011/100/477 OXFAM SOLIDARITE DECLASSEMENT BIENS INFORMATIQUES Contrat spécifique CC OIB.DR.2/PN/2011/100/477 OXFAM SOLIDARITE DECLASSEMENT BIENS INFORMATIQUES
11 Contrat spécifique CC DI PANOPLIS A CONSORTIUM PERSONNEL IT ,80 Contrat spécifique CC DI PANOPLIS A CONSORTIUM PERSONNEL IT ,60 Contrat spécifique CC DI PANOPLIS A CONSORTIUM PERSONNEL IT ,60 Contrat spécifique CC DI PANOPLIS A CONSORTIUM PERSONNEL IT ,00 Contrat spécifique CC DI PANOPLIS A CONSORTIUM PERSONNEL IT ,40 Contrat spécifique CC DI PANOPLIS A CONSORTIUM PERSONNEL IT ,20 Contrat spécifique CC DI PANOPLIS A CONSORTIUM PERSONNEL IT ,60 Contrat spécifique CC DI PANOPLIS B CONSORTIUM PERSONNEL IT ,30 Contrat spécifique CC DI PANOPLIS B CONSORTIUM PERSONNEL IT ,20 Contrat spécifique CC DI PANOPLIS B CONSORTIUM PERSONNEL IT ,50 Contrat spécifique CC DI PANOPLIS C CONSORTIUM PERSONNEL IT ,20 Contrat spécifique CC DI PANOPLIS C CONSORTIUM PERSONNEL IT ,20 Contrat spécifique CC DI PANOPLIS C CONSORTIUM PERSONNEL IT ,60 Contrat spécifique CC DI PANOPLIS C CONSORTIUM PERSONNEL IT ,00 Procédure négociée PERFECT+ EVENT PRODUCTIONS TEAMBUILDING/AWAY DAYS EACEA Procédure négociée PROSONIX SARL ORGANISATION D'EVENEMENT Procédure négociée RANDSTAD BELGIUM NV ORGANISATION D'EVENEMENT Procédure négociée REPLIWEB INC CORPORATION MAINTENANCE ,00 Contrat spécifique CC DI RICOH BELGIUM NV LOCATION COPIEURS ,35 Contrat spécifique CC DI SAP BELGIUM FORMATION Contrat spécifique CC DI SAP BELGIUM FORMATION Contrat spécifique CC BUDG-30-CE /00-12 SAP BELGIUM MAINTENANCE ,20 Procédure négociée SCHAFER SHOP INTERNATIONAL NV ORGANISATION D'EVENEMENT 239,00 Contrat spécifique CC DI SERCO/SIS/CRONOS SOCIETE MOMENTANEE PERSONNEL IT ,00 Contrat spécifique CC DI SERCO/SIS/CRONOS SOCIETE MOMENTANEE PERSONNEL IT ,00 Contrat spécifique CC DI SERCO/SIS/CRONOS SOCIETE MOMENTANEE PERSONNEL IT ,00 Contrat spécifique CC DI SERCO/SIS/CRONOS SOCIETE MOMENTANEE PERSONNEL IT ,00 Contrat spécifique CC DI SERCO/SIS/CRONOS SOCIETE MOMENTANEE PERSONNEL IT ,00 Contrat spécifique CC DI SERCO/SIS/CRONOS SOCIETE MOMENTANEE PERSONNEL IT ,00 Contrat spécifique CC DI SERCO/SIS/CRONOS SOCIETE MOMENTANEE PERSONNEL IT ,00 Contrat spécifique CC DI SERCO/SIS/CRONOS SOCIETE MOMENTANEE PERSONNEL IT ,00 Procédure négociée SERVE THE CITY VZW TEAMBUILDING/AWAY DAYS EACEA Procédure négociée SIP WELL FONTAINES D'EAU Contrat spécifique CC ADMIN/D1/PR/2007/0001/1 START PEOPLE INTERIMAIRES AVRIL Procédure négociée STELLENBOSCH UNIVERSITY ORGANISATION OF INTRA-ACP COORDINATORS' MEETING, ,75 OCTOBER 2012 Contrat spécifique CC DI SYNAPS PERSONNEL IT ,80 Contrat spécifique CC DI SYNAPS SA PERSONNEL IT ,80 Procédure négociée SYSTEMAT LUXEMBOURG PSF SA ACHAT MATERIEL 586,40 Procédure négociée SYSTEMAT LUXEMBOURG PSF SA ACHAT MATERIEL 3.325,40 Procédure négociée SYSTEMAT LUXEMBOURG PSF SA ACHAT MATERIEL 3.072,50 Contrat spécifique CC DI05330 SYSTEMAT LUXEMBOURG PSF SA MAINTENANCE ,15 Contrat spécifique CC ADMIN/D1/PR/2006/137/LOT 10 TEA CEGOS SA FORMATION Contrat spécifique CC EAC/10/ TEAM WORK SARL ERASMUS MUNDUS COORDINATORS CONFERENCE ,32 Contrat spécifique CC EAC/10/ TEAM WORK SARL LLP INFODAYS Contrat spécifique CC EAC/10/ TEAM WORK SARL ERASMUS CLUSTER MEETING Contrat spécifique CC EAC/10/ TEAM WORK SARL ERASMUS COORDINATORS MEETING Contrat spécifique CC EAC/10/ TEAM WORK SARL JEAN MONNET CLUSTER MEETING ,60 Contrat spécifique CC HR/R3/PR/2011/023/1 TEMPO TEAM SA INTERIMAIRES JUILLET Contrat spécifique CC HR/R3/PR/2011/023/1 TEMPO TEAM SA INTERIMAIRES AOUT Contrat spécifique CC HR/R3/PR/2011/023/1 TEMPO TEAM SA INTERIMAIRES SEPTEMBRE Contrat spécifique CC HR/R3/PR/2011/023/1 TEMPO TEAM SA INTERIMAIRES OCTOBRE Contrat spécifique CC HR/R3/PR/2011/023/1 TEMPO TEAM SA INTERIMAIRES NOVEMBRE Contrat spécifique CC HR/R3/PR/2011/023/1 TEMPO TEAM SA INTERIMAIRES DECEMBRE Contrat spécifique CC OIB.002/PR/2008/061/167/C1/L0-03 TER BEEK NV DEMENAGEMENTS ,00 Procédure négociée EAC/05/2011 (Lot 2) TV1.DE NEW TELEVISION SOLUTION WEB STREAMING Procédure négociée VALDUC SHOE BVBA ACHAT DE FOURNITURES 255,00 Contrat spécifique CC OIB.0002/PR/2008/070/173/CO/L1 VAN BREDA RISK & BENEFITS NV ASSURANCE Procédure négociée WAGENBAUR SPRL ASSISTANCE JURIDIQUE Procédure négociée XEROX NV LOCATION COPIEURS ,00 Procédure négociée YOUPLA-EVENTS SPRL ORGANISATION D'EVENEMENT 960,00 VI. Human Ressources In 2012, the Agency reached an average occupation rate of 98%. The authorized staff consisted of 103 temporary agents plus 335 contract agents among which 313 are financed by EUR 27 appropriations, 19 by third countries contributions and 3 by the European Development Fund (EDF), 438 posts in total. At the end of the year, 428 posts were occupied, 99 by temporary agents and 329 by contract agents. 11
12 VII. Control systems 1) Procedures Since 2011, the Agency has extended the decentralised management system for all the administrative budget lines. Previously, it was only applied to "experts" lines transactions. For the transactions on the other administrative lines, a financial verification was performed by the ex ante sector in the financial unit. However, a second level ex ante verification process, limited to a few budget lines, has been put in place in the second semester Moreover, all the budgetary and legal commitments are signed by the authorizing officer (Agency Director) and payments are signed by the delegated authorizing officer (head of unit or head of sector). It should be underlined that in all the cases the award decisions related to procurement procedures and the "fiches récapitulatives" for the experts selections are signed by the authorizing officer (Agency Director or head of department). 2) Ex-ante Control Regarding the second level ex ante verification process, 55 transactions were verified, 52 were accepted without comments and 1 was accepted after complementary information was submitted and 2 were accepted after corrections were made upon request of the financial verificator. 3) Recording exceptions In 2012, 10 exception reports have been established, 1 being a global exception. The main reasons for the exception requests were budgetary/legal commitment a posteriori (4 cases) and amounts foreseen in the legal commitment not high enough to cover the amount of the services provided (2 cases). VIII. Accounting The Accounting Officer was appointed the 1st of March 2006 by the Steering Committee. Since the agency financial autonomy, the following financial systems are used to manage and implement the administrative budget: * SAP for the accrual accounting system, which is hosted and maintained by the Commission and put at the Agency's disposal through a Service Level Agreement. * Regarding the budgetary management and implementation, the Agency is using ABAC based on a Service Level Agreement with the Commission. The software "Business Object" is also used as a reporting tool on budgetary and financial management. * Finally, "ABAC assets" is the system used to manage the physical and financial inventory with the support of DG BUDGET and DIGIT. 12
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