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PSTF Agency Pension Task Force
DSC Dynamic Management of the European Airspace
Network Stakeholders Steering Committee
EAG European ATFM Group
TCG Training Consultation Group
ECCG Experimental Centre Consultation Group
ACG ATM/CNS Consultancy Group
Business Plan for each Directorate;
Decisions of the Director General or Directors,
organising the Agency, allocating specific
responsibilities and delegating powers;
An accounting system;
Segregation of duties between the functions
of fund managers, authorising officers,
accountants and treasurers;
Corporate risk management processes (see
below);
An internal audit function (see below);
Performance measurement systems and activity
reports;
Statutory reporting. Annual Accounts (see
below).
Corporate risk management
The Agency has designed systems to identify,
assess and, where necessary, take action to counteract
or mitigate risks associated with its activities.
These risk management systems are
designed to enable the Agency to anticipate risks
and manage them carefully, in the pursuit of its
goals. Corporate-wide guidance on risk management
has been developed. Risk management is
an integral part of the management activities
and is being integrated in the business planning
process.
In 2003, the EUROCONTROL Audit Board
reviewed the Agency’s risk management
processes and (while identifying further
improvements, which the Agency is now implementing)
concluded that the Agency has a generally
sound basis and approach towards risk
management. The Agency will continue to
review and improve its corporate risk management
process during 2004.
Internal audit
The Agency has an Internal Audit Unit, whose
mission is to recommend to Agency management
an effective system of internal controls,
designed to help meet the Agency’s objectives.
Its scope includes inter alia the reliability and
integrity of financial and operational information,
the effectiveness and efficiency of operations,
the safeguarding of assets, compliance
with laws, regulations and contracts, and the
assessment of risk management processes.
The Head of Internal Audit, whose appointment
by the Director General is approved by the
Provisional Council and the enlarged Committee
for Route Charges, reports direct to the Director
General. He/she may bring matters which in
his/her view are significant to the attention of the
Audit Board, the Provisional Council and the
enlarged Committee.
Statutory reporting.Annual Accounts
The Agency produces Budgetary Accounts presenting
the execution of the Budget and
Financial Accounts, showing the financial position
and the financial performance of the
Agency. The Budgetary and Financial Accounts
are produced in accordance with the principle of
a true and fair view.
The Accounts of the Agency and of the Route
Charges System are audited by the Audit Board,
assisted in this task by external consultant auditors.
The Annual Accounts, including the audit
opinion, are submitted to the Commission, via
the Provisional Council. The Commission gives a
final ruling on the Accounts and decides on the
discharge to be given to the Director General, in
respect of his financial and accounting management.
EXTERNAL AUDIT: THE AUDIT BOARD
The Audit Board examines and reports annually
on the Agency Accounts and on the Route
Charges System Accounts and reports to the
Commission, via the Provisional Council, or
via the enlarged Committee where the
financial management of the Route Charges
System is concerned. In addition, the Audit Board
carries out reviews concerning the level of
transparency of the Agency's procedures and
decisions.
The Audit Board is totally independent of the
Agency. It has its own financial resources
approved by the Commission. To carry out its
activities, the Audit Board may draw on the sup-
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89
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CORPORATE GOVERNANCE
In accordance with the Staff Regulations of the
Agency, any staff member wishing to perform
any professional external activity must gain the
prior approval of the Director General, and further
measures are in place to manage potential
conflicts of interests of Agency staff.
The system of staff remuneration, including that
of the Director General and the Directors, is
approved by the Commission.This system, which
until June 2003 had been linked to the European
Commission method, is currently under review
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本文链接地址：
EUROCONTROL Annual Report 2003(41)
