2016 discharge: Euratom Supply Agency

Awaiting committee decision

2017/2168(DEC) 2016 discharge: Euratom Supply Agency
Lead CONT STAES Bart (Verts/ALE) SARVAMAA Petri (EPP), LIBERADZKI Bogusław (S&D), ALI Nedzhmi (ALDE), DE JONG Dennis (GUE/NGL), VALLI Marco (EFD), KAPPEL Barbara (ENF)
Opinion ITRE
Lead committee dossier: CONT/8/10817


  • 2017/09/13 Committee referral announced in Parliament, 1st reading/single reading
  • 2017/06/26 Non-legislative basic document published
    • COM(2017)0365 summary
    • DG {u'url': u'http://ec.europa.eu/info/departments/budget_en', u'title': u'Budget'}, OETTINGER Günther


2 2017/2168(DEC) 2016 discharge: Euratom Supply Agency
2018/03/02 CONT 2 amendments...
source: PE-618.265


(these mark the time of scraping, not the official date of the change)

activities/0/docs/0/text added
  • PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2016, as part of the 2016 discharge procedure.

    Analysis of the accounts of the Euratom Supply Agency (ESA).

    CONTENT: the organisational governance of the EU consists of institutions, agencies and other EU bodies whose expenditure is included in the general budget of the Union.

    This Commission document concerns the EU's consolidated accounts for the year 2016 and details how spending by the EU institutions and bodies was carried out. The consolidated annual accounts of the EU provide financial information on the activities of the institutions, agencies and other bodies of the EU from an accrual accounting and budgetary perspective.

    It is the responsibility of the Commission's Accounting Officer to prepare the EU's consolidated annual accounts and ensure that they present fairly, in all material aspects, the financial position, the result of the operations and the cash flows of the EU institutions and bodies, including the Euratom Supply Agency (ESA), with a view to granting discharge.

    Discharge procedure: the final step of a budget lifecycle is the discharge of the budget for a given financial year. It represents the political aspect of the external control of budget implementation and is the decision by which the European Parliament, acting on a Council recommendation, "releases" the Commission (and other EU bodies) from its responsibility for management of a given budget by marking the end of that budget's existence. The European Parliament is the discharge authority within the EU.

    The discharge procedure may produce three outcomes: (i) the granting; (ii) postponement or; (iii) the refusal of the discharge.

    The final discharge report including specific recommendations to the Commission for action is adopted in plenary by the European Parliament and are subject to an annual follow up report in which the Commission outlines the concrete actions it has taken to implement the recommendations made.

    Each agency is subject to its own discharge procedure, including the ESA.

    The Euratom Supply Agency: the ESA, which is located in Luxembourg (LU), was established by Council Decision 2008/114/EC, Euratom in order to ensure a regular and equitable supply of nuclear fuels to EU users.

    As regards the accounts, in 2016, the Agency’s budget remained stable at EUR 125 000 (compared to 2015). Its revenue and expenditure were in balance.

    ESA’s expenses consist only of administrative costs. The Agency neither manages operational budget lines nor provides grants. The bulk of the Agency’s administrative expenses is covered directly by the European Commission budget, and is not acknowledged in the Agency’s accounts.

    ESA’s financial statements from 31 December 2016 show a budget execution of EUR 117 926, or 94 % of commitment appropriations (against 99 % in 2015). Unused amounts are returned to the EU budget.

    For further details on expenditure, please refer to the ESA’s annual accounts


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