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n 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.
External Audit
The Audit Board examines and reports annually on the
Agency and the route charges system accounts and
reports to the Permanent 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
tender procedure. The annual accounts, including the
audit opinion, are submitted to the Permanent 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.
59
Appointment of staff
and remuneration
EUROCONTROL staff are appointed by the Director
General following 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
Permanent 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.
Risk management is
an integral part of
management activity,
and is integrated into
the business planning
process.
60
Financial
information
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 2007 Annual Accounts by 30 June 2008.
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, which each have
their own financing mechanisms.
Chart 1 shows the financing mechanism of Parts I &
IX, II, III and VI of the budget.
n Parts I and IX include the European Air Traffic
Management Programme (EATM), the Central Flow
Management Unit (CFMU), the Experimental Centre
(EEC), the Training Institute (IANS), the Institutional
Bodies (i.e. the External Audit, the Performance
Review System, the Safety Regulation System
and the Regulatory System), the EAD Services, the
Safety Regulatory Oversight Unit, the Military Unit,
together with all the logistic services. It is mainly
financed by contributions from the 38 Member
States (operational expenditure) and bank loans
(capital expenditure) with some minor receipts for
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