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■ Annual accounts
Corporate risk management
EUROCONTROL has designed risk management
systems to identify, assess and, where necessary
take action to counteract or mitigate any risks associated
with its activities. Corporate-wide guidance
on risk management has been developed. Risk
management is an integral part of management activity,
and is integrated into the business planning
process.
Internal Audit
EUROCONTROL’s Internal Audit Unit oversees an
effective system of internal controls, designed to
help the Agency meet its objectives. Its scope includes:
■ Ensuring the reliability and integrity of financial
transaction and related information
■ Ensuring the effectiveness and efficiency of
operations
■ Safeguarding assets
■ Compliance with laws, regulations and
contracts,
■ 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 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.
Corporate governance
62
63 EUROCONTROL Annual Report 2006
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
financial resources specifically dedicated to its
works, provided through the Agency Budget, 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 an auditing company, selected
through an open call for tenders procedure. 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, which are made up
of management and staff representatives.
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 publicsector
nature of the Agency there are no bonuses or
discretionary payments to staff.
64
Foreword
In the increasingly complex and challenging environment
in which EUROCONTROL operates, costeffective
methods and practices are vital to the
smooth operation of the Agency and the efficient
conduct of EUROCONTROL’s international affairs.
Annual accounts
In accordance with its Financial Regulations, the
Agency publishes its 2006 Annual Accounts by 30
June 2007. These accounts include the opinion of
its external auditors, the EUROCONTROL Audit
Board.
The financial information that follows is a summary of
the data included in the Annual Accounts.
Financing mechanism
The annual budget of the Agency is established on
the basis of the cash flows needed to support
planned expenditure. It is subdivided into Parts,
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