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Document 52008TA1205(08)
Report on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2007 together with the Agency's replies
Report on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2007 together with the Agency's replies
Report on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2007 together with the Agency's replies
OJ C 311, 5.12.2008, p. 50–56
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
5.12.2008 |
EN |
Official Journal of the European Union |
C 311/50 |
REPORT
on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2007 together with the Agency's replies
(2008/C 311/08)
CONTENTS
1-2 |
INTRODUCTION |
3-6 |
STATEMENT OF ASSURANCE |
Tables 1 to 4
The Agency's replies
INTRODUCTION
1. |
The European Agency for Safety and Health at Work (hereinafter referred to as the Agency) was established by Council Regulation (EC) No 2062/94 of 18 July 1994 (1). The Agency's task is to collect and disseminate information on national and Community priorities in the field of safety and health at work, to support national and Community organisations involved in the formulation and implementation of policy and to provide information on preventive measures. |
2. |
Table 1 summarises the Agency's competences and activities. Key data summarised from the financial statements drawn up by the Agency for the financial year 2007 are presented in Tables 2, 3 and 4for information purposes. |
STATEMENT OF ASSURANCE
3. |
This statement is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (2); it was drawn up following an examination of the Agency's accounts, as required by Article 248 of the Treaty establishing the European Community. |
4. |
The Agency's accounts for the financial year ended 31 December 2007 (3) were drawn up by its Director, pursuant to Article 14 of Regulation (EC) No 2062/94, and sent to the Court, which is required to give a statement of assurance on their reliability and on the legality and regularity of the underlying transactions. |
5. |
The Court conducted its audit in accordance with the IFAC and ISSAI (4) International Auditing Standards and Codes of Ethics, insofar as these are applicable in the European Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and that the underlying transactions are legal and regular. |
6. |
The Court has thus obtained a reasonable basis for the statement set out below: Reliability of the accountsThe Agency's accounts for the financial year ended 31 December 2007 are, in all material respects, reliable.Legality and regularity of the underlying transactionsThe transactions underlying the Agency's annual accounts, taken as a whole, are legal and regular. |
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 18 September 2008.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President
(1) OJ L 216, 20.8.1994, p. 1. The Regulation was last amended by Council Regulation (EC) No 1112/2005 of 24 June 2005 (OJ L 184, 15.7.2005, p. 5).
(2) OJ L 248, 16.9.2002, p. 1.
(3) These accounts were drawn up on 24 June 2008 and received by the Court on 26 June 2008.
(4) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI).
Table 1
European Agency for Safety and Health at Work (Bilbao)
Areas of Community competence deriving from the Treaty |
Competences of the Agency as defined in Council Regulation (EC) No 2062/94 as amended by Regulation (EC) No 1112/2005 |
Governance |
Resources made available to the Agency in 2007 (Data for 2006) |
Products and services provided during 2007 |
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Social provisions The Community and the Member States (…) shall have as their objectives (…) improved living and working conditions, so as to make possible their harmonisation while the improvement is being maintained (…). With a view to achieving the objectives of Article 136, the Community shall support and complement the activities of the Member States in the following fields: (a) improvement in particular of the working environment to protect workers' health and safety; (b) working conditions; (…) (Extracts from Article 136 and 137 of the Treaty) |
Objectives In order to improve the working environment, as regards the protection of the safety and health of workers as provided for in the Treaty and successive Community strategies and action programmes concerning health and safety at the workplace, the aim of the Agency shall be to provide the Community bodies, the Member States, the social partners and those involved in the field with technical, scientific and economic information of use in the field of safety and health at work. |
Tasks
|
1. Governing board Composition
Members and alternate members from the first three categories shall be appointed from the members and alternate members of the Advisory Committee on Safety and Health at Work. Task To adopt the Agency's work programme, budget and annual general report. 2. Bureau Composition
Task Overseeing the preparation and follow-up of the Board's decisions 3. The director Appointed by the Governing Board on a proposal from the Commission. 4. Committees Obligatory consultation of the Commission and the Advisory Committee on Safety and Health at Work in respect of the work programme and budget. 5. External audit Court of Auditors. 6. Discharge authority Parliament acting on a recommendation from the Council. |
Final budget:
Staff at 31 December 2007: 42 (40) posts in the establishment plan, of which, Posts filled: 38 (33) Posts vacant: 4 (7) 25 (26) other posts (auxiliary, contract, seconded national experts, and local staff). Total staff: 63 (59) assigned to operational tasks: 47 (42) administrative tasks: 9 (9) mixed tasks: 7 (8) |
Building the links — Networking:
Communicating Information:
Developing knowledge:
|
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Source: Information supplied by the Agency. |
Table 2
European Agency for Safety and Health at Work (Bilbao) — Implementation of the budget for the financial year 2007
(1000 euro) |
|||||||||||
Revenue |
Expenditure |
||||||||||
Source of revenue |
Revenue entered in the final budget for the financial year |
Revenue collected |
Allocation of expenditure |
Final budget appropriations |
Appropriations carried over from the previous financial year |
||||||
final |
committed |
paid |
carried over |
cancelled |
available |
paid |
cancelled |
||||
Community subsidies |
14 000 |
13 000 |
Title I Staff |
4 797 |
4 292 |
3 996 |
160 |
641 |
125 |
79 |
47 |
Other revenue |
430 |
443 |
Title II Administration |
1 623 |
1 443 |
1 087 |
352 |
184 |
381 |
369 |
11 |
|
|
|
Title III Operating activities |
8 010 |
7 880 |
4 972 |
2 908 |
130 |
1 963 |
1 670 |
293 |
Assigned revenue |
498 |
430 |
Assigned revenue |
498 |
391 |
147 |
282 |
68 |
194 |
194 |
0 |
Total |
14 928 |
13 873 |
Total |
14 928 |
14 006 |
10 202 |
3 702 |
1 023 |
2 663 |
2 312 |
351 |
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts. Revenue collected and payments are estimated on a cash basis. |
Table 3
European Agency for Safety and Health at Work (Bilbao) — Economic outturn account for the financial years 2007 and 2006
(1000 euro) |
||
|
2007 |
2006 |
Operating revenue |
||
Community subsidy |
12 682 |
11 730 |
Other subsidies |
343 |
238 |
Other income |
480 |
1 580 |
Total (a) |
13 505 |
13 548 |
Operating expenditure |
||
Staff expenditure |
3 661 |
3 640 |
Fixed asset-related expenditure |
137 |
139 |
Other administrative expenditure |
1 991 |
1 825 |
Operational expenditure |
7 222 |
8 028 |
Total (b) |
13 011 |
13 632 |
Surplus/(deficit) from operating activities (c = a – b) |
494 |
–84 |
Financial expenditure (d) |
–3 |
–3 |
Surplus/(deficit) from non operating activities (e = d) |
–3 |
–6 |
Economic result for the year (f = c + e) |
491 |
–90 |
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts. |
Table 4
European Agency for Safety and Health at Work (Bilbao) — Balance sheet at 31 December 2007 and 2006
(1000 euro) |
||
|
2007 |
2006 |
Non-current assets |
||
Intangible assets |
44 |
71 |
Tangible assets |
261 |
247 |
Long-term receivables |
4 |
4 |
Current assets |
||
Short-term pre-financing |
330 |
435 |
Short-term receivables |
38 |
27 |
Cash and cash equivalents |
4 268 |
2 990 |
Total assets |
4 945 |
3 774 |
Current liabilities |
||
Provisions for risks and charges |
70 |
63 |
Accounts payable |
2 654 |
1 981 |
Total liabilities |
2 724 |
2 044 |
Net assets |
2 221 |
1 730 |
Reserves |
||
Accumulated surplus/deficit |
1 730 |
1 820 |
Economic result for the year |
491 |
–90 |
Net capital |
2 221 |
1 730 |
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts. |
THE AGENCY'S REPLY
1. |
The Agency has taken note of the Court's report. |