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RESOURCES
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 directly to the Director General.
He may bring matters which in his view are significant
to the attention of the Audit Board, the
Provisional Council and the enlarged Committee.
External Audit
The Audit Board examines and reports annually on
the Agency and the Route Charges System
accounts and reports to the Commission, via the
Provisional Council. With regard to the financial
management of the Route Charges System, it
reports via the enlarged Committee. The Audit
Board also reviews the level of transparency of the
Agency's procedures and decisions.
The Board is independent of the Agency and has
its own financial resources, approved by the
Commission. It is composed of six Members designated
by six contracting States, on a rotating
basis, for a period of four years. The Rules of
Procedure of the Audit Board stipulate that its
members shall be professional auditors. Board
members are not paid by the Agency, but are
refunded in full for their travel expenses.
Annual accounts
EUROCONTROL 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 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.
Appointment of staff,
and remuneration
EUROCONTROL staff are appointed by the
Director General following recommendations to
him, as a result of a rigorous recruitment and
selection procedure involving selection boards,
with representatives from management and
thestaff committee.
In accordance with EUROCONTROL Staff
Regulations, 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 and is linked to the
method used by the European Commission. In line
with the public-sector nature of the Agency there
are no bonuses or discretionary payments to staff.
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EUROCONTROL is committed to achieving the
highest levels of transparency, accountability and
cost-efficiency in utilising the resources put at its
disposal.
During 2004, the Agency, in close consultation with
its Member States, auditors and the rest of its
stakeholders, achieved significant improvements
in its continuing journey to excellence in financial
management.
Financial information for the year is contained in
the Chapter starting on page 100.
Resolution of long
outstanding issues
During the year, significant steps were taken to
resolve outstanding issues, helping to ensure that
EUROCONTROL乫s finances are sustainable in the
long term. These included:
Application of the International
Accounting Standards
A decision was taken to apply the International
Accounting Standard (IAS) 38, to the capitalisation
of intangible assets. In November 2004, following an
SCF proposal, the Provisional Council adopted the
decision to fully apply IAS 38 to the capitalisation of
intangible assets, as from 1 January 2006. This decision
followed another, also taken by the Provisional
Council, to stop the capitalisation of revenue expenditure
under capitalised projects, as from 1 January
2004. Special amortisation plans have been
approved in both cases in order to smooth out the
impact of such measures on Member States乫 contributions.
These decisions will result in a substantial
reduction of the Agency乫s debt, as had been
requested by Member States, and will facilitate the
sustainability of the Agency乫s finances in the long
term.
In close cooperation with its Internal and External
Auditors, EUROCONTROL is analysing the applicability
of the rest of the IAS standards to the Agency
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EUROCONTROL Annual Report 2004(45)
