EUROSAI. Magazine N26 - 2021

Magazine No. 26 - 2021 73 Information on EU Specific annual reports In 2021, the ECA audited the accounts and underlying transactions of the EU agencies and other bodies for the financial year 2020. The Annual report on EU agencies for the financial year 2020 presents a comprehensive overview on the agencies set up by the European Union and the detailed results of the annual agency audits. A summary (2020 audit of EU agencies in brief) is also available. The audit confirmed the positive results reported in previous years. Through the statements of assurance issued for each agency, the ECA provided: • unqualified (clean) audit opinions on the reliability of all agencies’ accounts; • unqualified (clean) audit opinions on the legality and regularity of the revenue underlying the accounts for all agencies; and • unqualified (clean) audit opinions on the legality and regularity of the payments underlying the agencies’ accounts for all agencies, except for ACER, eu-LISA and ENISA (for which a qualified opinion was issued). The ECA also published the Annual report on EU Joint Undertakings for the financial year 2020, together with a summary (2020 Audit of EU Joint Undertakings in brief). Overall, the audit of the Joint Undertakings (JUs) for the financial year 2020 confirmed the positive results reported in previous years. Through the statements of assurance issued for each JU, the ECA provided: • unqualified (clean) audit opinions on the reliability of accounts for all nine JUs; and • unqualified (clean) audit opinions on the legality and regularity of the transactions underlying the accounts for all nine JUs. However, various matters needing improvement were observed in the areas of budgetary and financial management, in-kind contributions, grant payments, procurement procedures, human resources and sound financial management. The ECA has an obligation to report annually on any contingent liabilities of the Single Resolution Board, the Commission, or the Council arising from the performance of their resolution tasks. In 2021, the ECA issued the Report (pursuant to Article 92(4) Regulation (EU) 806/2014) on any contingent liabilities arising as a result of the performance by the Single Resolution Board, the Council or the Commission of their tasks under this Regulation for the 2020 financial year. Finally, the ECA audited the annual accounts of the European Schools and published the Report on the annual accounts of the European Schools for the financial year 2020. Opinions Opinions provide the ECA’s views on new or updated regulation with a significant impact on EU financial management. The following opinions were published in 2021: • Opinion No 1/2021 (pursuant to Article 322, TFEU) concerning the proposal for a Regulation of the European Parliament and of the Council establishing the Brexit Adjustment Reserve • Opinion No 2/2021 (pursuant to Article 322(2) TFEU) ​concerning the Commission’s proposal for a Council Regulation amending Regulation (EU, Euratom) No 609/2014 in order to enhance predictability for Member States and to clarify procedures for dispute resolution when making available the traditional, VAT and GNI based own resources

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