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Document 52004TA1230(14)
Report on the annual accounts of the Community Plant Variety Office for the 2003 financial year together with the Office's replies
Report on the annual accounts of the Community Plant Variety Office for the 2003 financial year together with the Office's replies
Report on the annual accounts of the Community Plant Variety Office for the 2003 financial year together with the Office's replies
OB C 324, 30.12.2004, p. 99–105
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV)
30.12.2004 |
EN |
Official Journal of the European Union |
C 324/99 |
REPORT
on the annual accounts of the Community Plant Variety Office for the 2003 financial year together with the Office's replies
(2004/C 324/14)
CONTENTS
1 |
INTRODUCTION |
2-5 |
THE COURT'S OPINION |
6-10 |
OBSERVATIONS |
Tables 1 to 4
The Office's replies
INTRODUCTION
1. |
The Community Plant Variety Office (hereinafter referred to as the Office) was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1). Its main purpose is to register and examine applications for the grant of Community industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States. Table 1 summarises the powers and responsibilities of the Office on the basis of the information supplied by it. |
THE COURT'S OPINION
2. |
This opinion is addressed to the Administrative Council of the Office, pursuant to Article 111(2) of Council Regulation (EC) No 2100/94. |
3. |
The Court has examined the Office's annual accounts for the financial year ended 31 December 2003. In accordance with Article 110 of Council Regulation (EC) No 2100/94, the Office's budget was implemented on the responsibility of its President. This responsibility includes the drawing-up and presentation of the accounts (2) in accordance with the internal financial provisions adopted on the basis of Article 112 of Council Regulation (EC) No 2100/94. The Court is required under Article 248 of the Treaty establishing the European Community to examine these accounts. |
4. |
The Court carried out its audit in accordance with its auditing policies and standards. These have been adapted from generally accepted international auditing standards to reflect the specific nature of the Community context. It examined the accounting documents and applied the auditing procedures it considered necessary in the context. |
5. |
The Court has thus obtained reasonable assurance that the annual accounts for the financial year ended 31 December 2003 are reliable and that the underlying transactions, taken as a whole, are legal and regular. The content of the following observations does not call into question the audit opinion expressed by the Court in this report. |
OBSERVATIONS
6. |
The implementation of the appropriations for the 2003 financial year and of the appropriations carried over from the previous year is shown in Table 2. The revenue and expenditure account and the balance sheet published by the Office for the financial year 2003 are shown in summary form in Tables 3 and 4. |
7. |
Article 8 of the Office's new financial regulation provides that the budget shall contain differentiated appropriations, which make a distinction between commitment appropriations and payment appropriations. Even though the 2003 budget was adopted before the new rules and only contains non-differentiated appropriations, at the moment of closure of the accounts the Office considered the appropriations under Title III, which finance its operations, to be differentiated. In order to take this approach, the Office ought to have adopted an amending budget that distinguished, with appropriate comments, between the commitment appropriations and the payment appropriations. This was not the case. |
8. |
The balance sheet shows an unrecovered sum of 216 048 euro of VAT paid between 1997 and 2001. Most of this sum (206 553 euro) may be attributed to requests for repayment which have been refused by the French authorities. The Office should first examine the possible legal means of recovering this sum and then make the necessary adjustments. |
9. |
Article 42(1)(e) of the Office's financial regulation provides that the accounting officer shall validate the systems laid down by the authorising officer to supply or justify accounting information. This validation has not yet taken place. |
10. |
The Office's accounting system is made up of three computerised systems, one for the administration of applications for the grant of Community plant variety rights (PVR), one for the budgetary accounts (SI2) and one for the general accounts. The Office ought to work towards integrating these systems, so as to eliminate themany minor errors thatarise from the use of non-accounting procedures that multiply the number of data acquisition operations. |
This Report was adopted by the Court of Auditors in Luxembourg at its meeting of 29 and 30 September 2004.
For the Court of Auditors
Juan Manuel FABRA VALLÉS
President
(1) OJ L 227, 1.9.1994, p. 27.
(2) In accordance with Article 111(2) of Council Regulation (EC) No 2100/94, the accounts for all the Office's revenue and expenditure for the financial year 2003 were drawn up on 25 March 2004 and forwarded to the Court of Auditors. The Court received these accounts on 24 September 2004. A summarised version of these accounts is presented in the tables attached to this report.
Table 1
Community Plant Variety Office (Angers)
Areas of Community competence deriving from the Treaty |
Competence of the Office as defined in Council Regulation (EC) No 2100/94 of 27 July 1994 |
Governance |
Resources available to the Agency (data for 2002) |
Products and services supplied in 2003 (data for 2002) |
|||||||||||||||||||||||||||||||||||||||||
Free movement of goods Prohibitions or restrictions justified on grounds of the protection of industrial and commercial property shall not constitute a means of arbitrary discrimination or a disguised restriction on trade between the Member States (Extract from Article 30 of the Treaty) |
Objectives To apply the system of Community plant variety rights as the sole and exclusive form of Community industrial property rights for plant varieties |
Tasks
|
|
Final budget: 11,1 million euro (10,5 million euro) Community contribution: 0 % (0 %) Staff numbers as at 31 December 2003: Number of posts in establishment plan: 35 (33) Posts occupied: 34 (28) 1 (2) other posts (auxiliary contracts, national experts on secondment, local staff, temporary staff) Total staff: 35(30) Assigned to the following duties:
|
Applications heard: 2 516(2 223) External technical examinations: 1 929(1 295) Rights granted: 1 869 (1 704) Community rights in force on 31.12.2003: 8 764 (on 31.12.2002: 7 800) |
||||||||||||||||||||||||||||||||||||||||
Source:Information supplied by the Office. |
Table 2
Community Plant Variety Office — Implementation of the budget for the 2003 financial year
(million euro) |
||||||||||||||||
Revenue |
Expenditure |
|||||||||||||||
Origin of revenue |
Revenue entered in the final budget for the financial year |
Revenue collected |
Expenditure allocation |
Appropriations in the final budget |
Appropriations carried over from the previous financial year |
Available appropriations (2003 budget and 2002 financial year) |
||||||||||
entered |
committed |
paid |
carried over |
cancelled |
outstanding commitments |
paid |
cancelled |
appropriations |
committed |
paid |
carried over |
cancelled |
||||
Own revenue |
7,4 |
8,2 |
Title I Staff |
3,6 |
3,5 |
3,2 |
0,1 |
0,2 |
0,0 |
0,0 |
0,0 |
3,6 |
3,5 |
3,3 |
0,1 |
0,2 |
Administrative revenue |
0,2 |
0,0 |
Title II Administration |
1,0 |
0,8 |
0,6 |
0,2 |
0,2 |
0,2 |
0,1 |
0,0 |
1,2 |
0,8 |
0,7 |
0,2 |
0,3 |
Miscellaneous revenue |
0,0 |
0,1 |
Title III Operating activities |
6,6 |
6,1 |
1,2 |
4,9 |
0,5 |
3,7 |
1,3 |
0,2 |
10,3 |
6,1 |
2,5 |
4,9 |
0,7 |
Financial revenue |
0,4 |
0,4 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Budgetary balance from the previous financial year |
3,2 |
0,0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
11,1 |
8,8 |
Total |
11,1 |
10,4 |
5,0 |
5,2 |
1,0 |
3,9 |
1,5 |
0,2 |
15,0 |
10,4 |
6,5 |
5,2 |
1,2 |
NB:The totals may include differences due to rounding. Source:information supplied by the Office. These tables summarise the data provided by the Office in its own accounts. |
Table 3
Community Plant Variety Office — Revenue and expenditure account for the financial years 2003 and 2002
(1000 euro) |
||
|
2003 |
2002 |
Revenue |
||
Own revenue |
8 199 |
8 564 |
Miscellaneous revenue |
156 |
61 |
Financial revenue |
401 |
615 |
Total revenue (a) |
8 757 |
9 240 |
Expenditure |
||
Staff — Title I of the budget |
||
Payments |
3 245 |
2 807 |
Appropriations carried over |
98 |
26 |
Administration — Title II of the budget |
||
Payments |
583 |
570 |
Appropriations carried over |
195 |
163 |
Operating activities — Title III of the budget |
||
Payments |
1 179 |
975 |
Appropriations carried over |
4 863 |
3 699 |
Total expenditure (b) |
10 164 |
8 239 |
Outturn for the financial year (a – b) |
–1 407 |
1 001 |
Balance carried over from the previous financial year |
13 977 |
11 029 |
Appropriations carried over and cancelled |
249 |
1 949 |
Exchange-rate differences |
0 |
–3 |
Future provision |
5 |
0 |
Balance for the financial year |
12 825 |
13 977 |
NB:The totals may include differences due to rounding. Source:information supplied by the Office. These tables summarise the data provided by the Office in its own accounts. |
Table 4
Community Plant Variety Office — Balance sheet at 31 December 2003 and 31 December 2002
(1000 euro) |
|||||
Assets |
2003 |
2002 |
Liabilities |
2003 |
2002 |
Fixed assets |
|
|
Fixed capital |
|
|
Computer software |
78 |
68 |
Own capital |
2 538 |
2 503 |
Buildings |
2 427 |
2 404 |
|
|
|
Computer equipment |
219 |
229 |
Reserve |
13 977 |
11 029 |
Equipment and furniture |
161 |
140 |
Balance for the financial year |
–1 153 |
2 948 |
Depreciation |
– 345 |
– 338 |
Subtotal |
15 363 |
16 480 |
|
|
|
Current liabilities |
|
|
Subtotal |
2 538 |
2 503 |
Outstanding commitments in respect of carry-overs from 2002 |
2 145 |
0 |
Indemnities and guarantees |
3 |
0 |
Automatic carry-overs |
5 156 |
3 887 |
Current assets |
|
|
Suppliers |
1 |
160 |
Recovery orders |
3 |
51 |
Advances from customers |
194 |
366 |
Sundry accounts receivable |
29 |
24 |
VAT to be paid |
216 |
216 |
VAT to be recovered |
371 |
384 |
Deductions from salaries |
9 |
32 |
Subtotal |
403 |
459 |
Subtotal |
7 721 |
4 661 |
Cash accounts |
|
|
|
|
|
Banks |
20 065 |
18 103 |
|
|
|
Imprest account |
75 |
75 |
|
|
|
Subtotal |
20 140 |
18 178 |
|
|
|
Total |
23 084 |
21 141 |
Total |
23 084 |
21 141 |
NB:The totals may include differences due to rounding. Source:information supplied by the Office. These tables summarise the data provided by the Office in its own accounts. |
THE OFFICE'S REPLIES
7. |
The wording of Article 8 of the new Financial Regulation suggests that once the new Regulation had entered into force on 16 September 2003, appropriations under Title III may de facto be considered differentiated. The Office considers that the adoption by the budgetary authority of the 2004 budget, which included differentiated appropriations taking account of previous commitments still to be paid, makes up for the lack of an amending budget. |
8. |
The Office will submit a new request for the reimbursement of the outstanding EUR 206 553. As regards the remaining EUR 9 495, a decision will be taken before the end of the year. |
9. |
This validation is being finalised. |
10. |
The Office is looking at improved integration of its computer systems. Some elements have already been put in place, such as: automatic transfer of clients' debit and credit notes, automatic transfer of clients' and suppliers' data and automatic transfers of suppliers' invoices. |