Ministers’ Deputies
Notes on the Agenda

CM/Notes/1068/11.1 25 September 20091
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1068 Meeting, 21 October 2009
11 Administration and Logistics


11.1 Financial statements of the Council of Europe for the year ended 31 December 2008

External Auditor’s report 2008 and comments by the Secretary General
Exchange of views with Mr A. Morse, External Auditor (National Audit Office, United Kingdom)

Item prepared by the GR-PBA on 22 September 2009

Reference documents
CM(2009)100 and CM(2009)103

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Action

To approve the financial statements of the Council of Europe for 2008, discharge the Secretary General from his responsibility for financial management for the year ended 31 December 2008 and approve the allocation of the credit balances on the various budgets, by adopting the draft decisions below.

1. The financial statements (CM(2009)100) concern:

1.1. the General Budget, which comprises:
- Ordinary Budget;
- Services and Subsidiary Budgets;
- Subsidiary Budget of the European Youth Centres;
- Subsidiary Budget for Publications;

- Activities carried forward;
- Extraordinary Budget;
- Pensions Budget;
- Budget of the European Youth Foundation.

1.2. the budgets of the following Partial Agreements:
- Partial Agreement in the Social and Public Health Field;
- European Pharmacopoeia and Subsidiary Budgets;
- Partial Agreement on the Council of Europe Development Bank;
- Partial Agreement on the Co-operation Group to combat drug abuse and illicit trafficking in drugs (Pompidou Group);
- Partial Agreement on the Co-operation Group for the prevention of, protection against, and organisation of relief in major natural and technological disasters;
- Enlarged Agreement on the European Commission for Democracy through Law (Venice Commission);
- Partial Agreement on the Youth Card;
- Enlarged Partial Agreement establishing the European Centre for Modern Languages (Graz);
- Enlarged Partial Agreement on the "Group of States against corruption - GRECO";

- Enlarged Partial Agreement on Sport (EPAS).

3. The External Auditor has examined the financial statements for 2008 in accordance with the Financial Regulations. The External Auditor has given an unqualified audit opinion on the consolidated financial statements and on the budgetary management accounts. The External Auditor has also made a number of observations and 10 recommendations aimed at concerning in particular the Pension Reserve Fund and financial reporting and management. His long form report is set out in CM(2008)100 Part 3. The comments of the Secretary General are set out in CM(2009)103; they focus on the follow-up action for each of the recommendations, together with a timeframe for the implementation, as appropriate.

4. The GR-PBA examined this item at its meeting on 22 September 2009 (see GR-PBA(2009)CB6). The GR-PBA agreed to submit the financial statements for approval by the Deputies as well as for the adoption of the relevant draft Resolutions.

5. Mr A. Morse, External Auditor, will attend the present meeting for an exchange of views.

DRAFT DECISIONS

1068th meeting – 21 October 2009

Item 11.1

Financial statements of the Council of Europe for the year ended 31 December 2008 –
Report of the External Auditor and statement on follow-up by the Secretary General
(CM(2009)100 and CM(2009)103)

a. The General Budget (Ordinary Budget, Services and Subsidiary Budgets, Subsidiary Budget of the European Youth Centres, Subsidiary Budget for Publications, Activities carried forward, Extraordinary Budget, Pensions Budget, Budget of the European Youth Foundation)

Decisions

The Deputies

1. approved the financial statements of the General Budget for the year ended 31 December 2008 (Ordinary Budget, Services and Subsidiary Budgets, Subsidiary Budget of the European Youth Centres, Subsidiary Budget for Publications, Activities carried forward, Extraordinary Budget, Pensions Budget, Budget of the European Youth Foundation), in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009)..., as it appears at Appendix .. to the present volume of Decisions; <CM(2009)100, page 62>

2. agreed to transmit the above-mentioned financial statements to the Parliamentary Assembly for information.

b. The Partial Agreement in the Social and Public Health Field

Decision

The Deputies, in their composition restricted to representatives of the States members in 2008 of the Partial Agreement in the Social and Public Health Field,2 approved the financial statements of this Partial Agreement for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009)..., as it appears at Appendix .. to the present volume of Decisions. <CM(2009)100, page 121>

c. The European Pharmacopoeia and Subsidiary Budgets of the European Pharmacopoeia

Decision

The Deputies, in their composition restricted to representatives of the States Parties in 2008 to the Convention on the elaboration of a European Pharmacopoeia,3 approved the financial statements of this Partial Agreement for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009)..., as it appears at Appendix .. to the present volume of Decisions. <CM(2009)100, page 128>

d. The Partial Agreement on the Council of Europe Development Bank

Decision

The Deputies, in their composition restricted to representatives of the States members in 2008 of the Partial Agreement on the Council of Europe Development Bank,4 approved the financial statements of this Partial Agreement for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009)..., as it appears at Appendix ... to the present volume of Decisions. <CM(2009)100, page 147>

e. The Partial Agreement on the Cooperation Group to combat drug abuse and illicit trafficking in drugs (Pompidou Group)

Decision

The Deputies, in their composition restricted to representatives of the States members in 2008 of the Partial Agreement on the Cooperation Group to combat drug abuse and illicit trafficking in drugs (Pompidou Group),5 approved the financial statements of this Partial Agreement for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009)..., as it appears at Appendix .. to the present volume of Decisions. <CM(2009)100, page 154>

f. The Partial Agreement on the Cooperation Group for the prevention of, protection against, and organisation of relief in major natural and technological disasters

Decision

The Deputies, in their composition restricted to representatives of the States members in 2008 of the Partial Agreement on the Cooperation Group for the prevention of, protection against, and organisation of relief in major natural and technological disasters,6 approved the financial statements of this Partial Agreement for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009)..., as it appears at Appendix .. to the present volume of Decisions. <CM(2009)100, page 161>

g. The Enlarged Agreement on the European Commission for Democracy through Law (Venice Commission)

Decision

The Deputies approved the financial statements of the Enlarged Agreement on the European Commission for Democracy through Law (Venice Commission) for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009).., as it appears at Appendix .. to the present volume of Decisions. <CM(2009)100, page 169>

h. The Partial Agreement on the Youth Card

Decision

The Deputies, in their composition restricted to representatives of the States members in 2008 of the Partial Agreement on the Youth Card,7 approved the financial statements of this Partial Agreement for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009).., as it appears at Appendix .. to the present volume of Decisions.
<CM(2009)100, page 178>

i. The Enlarged Partial Agreement establishing the European Centre for Modern Languages (Graz)

Decision

The Deputies, in their composition restricted to representatives of the States members in 2008 of the Enlarged Partial Agreement establishing the European Centre for Modern Languages (Graz),8 approved the financial statements of this Partial Agreement for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009).., as it appears at Appendix .. to the present volume of Decisions. <CM(2009)100, page 185>

j. The Enlarged Partial Agreement on the “Group of States against Corruption – GRECO”

Decision

The Deputies, in their composition restricted to representatives of the States members in 2008 of the Enlarged Partial Agreement on the “Group of States against Corruption – GRECO”,9 approved the financial statements of this Partial Agreement for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009)..., as it appears at Appendix .. to the present volume of Decisions. <CM(2009)100, page 192>

k. The Enlarged Partial Agreement on Sport (EPAS)

Decision

The Deputies, in their composition restricted to representatives of the States members in 2008 of the Enlarged Partial Agreement on Sport (EPAS),10 approved the financial statements of this Partial Agreement for the year ended 31 December 2008, in the light of the opinion of the External Auditor (CM(2009)100), and accordingly adopted Resolution CM/Res(2009)..., as it appears at Appendix .. to the present volume of Decisions. <CM(2009)100, page 202>

Note 1 This document has been classified restricted at the date of issue; it will be declassified in accordance with Resolution Res(2001)6 on access to Council of Europe documents.
Note 2 States concerned: Austria, Belgium, Bulgaria, Cyprus, Finland, France, Germany, Ireland, Netherlands, Norway, Portugal, Slovenia, Spain, Sweden, Switzerland and United Kingdom.
Note 3 States concerned: Austria, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, “the former Yugoslav Republic of Macedonia”, Turkey and United Kingdom.
Note 4 States concerned: Albania, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Moldova, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, San Marino, Serbia, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, “the former Yugoslav Republic of Macedonia” and Turkey.
Note 5 States concerned: Austria, Azerbaijan, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Russian Federation, San Marino, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey and United Kingdom.
Note 6 States concerned: Albania, Armenia, Azerbaijan, Belgium, Bulgaria, Croatia, Cyprus, France, Georgia, Greece, Luxembourg, Malta, Moldova, Monaco, Portugal, Romania, Russian Federation, San Marino, Spain, “the former Yugoslav Republic of Macedonia”, Turkey and Ukraine.
Note 7 States concerned: Andorra, Austria, Croatia, Cyprus, Finland, Hungary, Ireland, Italy, Luxembourg, Malta, Montenegro, Netherlands, Portugal, San Marino, Serbia, Slovenia, Spain and Switzerland.
Note 8 States concerned: Albania, Andorra, Armenia, Austria, Bosnia and Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Montenegro, Netherlands, Norway, Poland, Romania, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, “the former Yugoslav Republic of Macedonia” and United Kingdom.
Note 9 States concerned: Albania, Andorra, Armenia, Austria, Azerbaijan, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Moldova, Monaco, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, Russian Federation, Serbia, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, “the former Yugoslav Republic of Macedonia”, Turkey, Ukraine and United Kingdom.
Note 10 States concerned: Albania, Andorra, Azerbaijan, Bosnia and Herzegovina, Bulgaria, Croatia, Cyprus, Denmark, Estonia, Finland, France, Greece, Hungary, Iceland, Latvia, Liechtenstein, Luxembourg, Monaco, Netherlands, Norway, Poland, San Marino, Serbia, Slovenia, Spain, Sweden, Switzerland, “the former Yugoslav Republic of Macedonia”, and United Kingdom.


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