Title page
Contents
CONNECT IN BRIEF 3
EXECUTIVE SUMMARY 4
A. Key results and progress towards achieving the Commission's general objectives and department's specific objectives 4
B. Key performance indicators 6
C. Key conclusions on internal control and financial management 7
D. Provision of information to the Commissioner 8
1. KEY RESULTS AND PROGRESS TOWARDS ACHIEVING THE COMMISSION'S GENERAL OBJECTIVES AND SPECIFIC OBJECTIVES OF THE DEPARTMENT 9
2. INTERNAL CONTROL AND FINANCIAL MANAGEMENT 33
2.1. Control results 34
2.1.1. Effectiveness of controls 37
2.1.2. Efficiency of controls 51
2.1.3. Economy of controls 52
2.1.4. Conclusion on the cost-effectiveness of controls 55
2.2. Audit observations and recommendations 55
2.3. Assessment of the effectiveness of internal control systems 57
2.4. Conclusions on the assurance 57
2.5. Declaration of Assurance 60
3. MODERNISING THE ADMINISTRATION 61
3.1. Human resource management 61
3.2. Digital transformation and information management 62
3.3. Sound environmental management 64
3.4. Examples of economy and efficiency 65
ANNEX 1: Statement of the Director in charge of Risk Management and Internal Control 68
ANNEX 2: Performance tables 69
ANNEX 3: Draft annual accounts and financial reports 99
ANNEX 4: Financial scorecard 112
ANNEX 5: Materiality criteria 114
ANNEX 6: Relevant Control System(s) for budget implementation (RCSs) 122
ANNEX 7: Specific annexes related to "financial management" 138
ANNEX 8: Specific annexes related to "assessment of the effectiveness of the internal control systems" 176
ANNEX 9: Specific annexes related to "Control results" and "Assurance: Reservations" 178
ANNEX 10: Reporting - Human resources, digital transformation and information management and sound environmental management 183
ANNEX 11: Implementation through national or international public-sector bodies and bodies governed by private law with a public sector mission 188
ANNEX 12: EAMR of the Union Delegations 204
ANNEX 13: Decentralised agencies and/or EU Trust Funds 205
ANNEX 14: Reporting on the Recovery and Resilience Facility 206
Table 1/Table X. Estimated risk at payment and at closure (amounts in EUR mios) 46
Annex Tables
TABLE 1. OUTTURN ON COMMITMENT APPROPRIATIONS IN 2023 (in Mio €) for DG CNECT 101
TABLE 2. OUTTURN ON PAYMENT APPROPRIATIONS in 2023 (in Mio €) for DG CNECT 102
TABLE 3. BREAKDOWN OF COMMITMENTS TO BE SETTLED AT 31/12/2023 (in Mio €) for DG CNECT 103
TABLE 4. BALANCE SHEET for DG CNECT 104
TABLE 5. STATEMENT OF FINANCIAL PERFORMANCE for DG CNECT 105
TABLE 5bis. OFF BALANCE SHEET for DG CNECT 106
TABLE 6. AVERAGE PAYMENT TIMES(원문불량) 107
TABLE 7. SITUATION ON REVENUE AND INCOME in 2023 for DG CNECT 108
TABLE 8. FINANCIAL IMPACT OF EX-ANTE AND EX-POST CONTROLS in 2023 for DG CONNECT 108
TABLE 9. AGEING BALANCE OF RECOVERY ORDERS AT 31/12/2023 for DG CNECT 109
TABLE 10. Recovery Order Waivers 〉= 60 000 € in 2023 for DG CNECT 110
TABLE 11. Negotiated Procedures in 2023 for DG CNECT 110
TABLE 12. Summary of Procedures in 2023 for DG CNECT 110
TABLE 13. BUILDING CONTRACTS in 2023 for DG CNECT 111
TABLE 14. CONTRACTS DECLARED SECRET in 2023 for DG CNECT 111
TABLE 15. FPA duration exceeds 4 years - DG CNECT 111
TABLE 16. Commitments co-delegation type 3 in 2023 for DG CNECT 111
ANNEX 7: Specific annexes related to "financial management" 175
Table 1/Table Y. Overview of DG's estimated cost of controls at Commission (EC) level 175
Table 1/Table X. Estimated risk at payment and at closure 178