Report on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2016 together with the Agency’s reply

1. Under Article 287 of the Treaty on the Functioning of the European Union, the European Court of Auditors (ECA) is required to audit the accounts of the European Union (EU); in this case examining those of the European Agency for Safety and Health at Work (the Agency).

2. Its task is to collect and disseminate information on national and EU priorities in the field of health and safety at work, to support national and EU organisations involved in the formulation and implementation of policy and to provide information on preventative measures.

3. The ECA has stated its opinion that in all material respects, the Agency’s 2016 accounts present fairly its financial position as of 31 December 2016 and that transactions were legal and regular.

4. It has made two comments on budgetary management:

• The level of committed appropriations carried over to 2017 was high for Title ll (administrative expenditure) at 417 279 euro i.e. 30% (2015: 364 740 euro, i.e. 26%). These carry overs mainly concern IT services which had not been fully delivered or invoiced by the end of the year.

• The committed appropriations carried over under Title lll amounted to 3 370 616 euro, i.e. 43% (2015: 3 383 052 euro, i.e.41%). These carry overs mainly concern research projects and studies with a duration of more than one year. The Agency may consider introducing differential budget appropriations to better reflect the multi-annual nature of operations and unavoidable delays between the signature of contracts, deliveries and payments.

Topic  EU Audits 
Department  HSE 
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Associated file(s)


  1. ECA Report - 823 KB - pdf
  2. EM on ECA Report - 222 KB - pdf

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