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Document C:2018:192:FULL
Official Journal of the European Union, C 192, 5 June 2018
Official Journal of the European Union, C 192, 5 June 2018
Official Journal of the European Union, C 192, 5 June 2018
Display all documents published in this Official Journal
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ISSN 1977-091X |
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Official Journal of the European Union |
C 192 |
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English edition |
Information and Notices |
Volume 61 |
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Contents |
page |
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IV Notices |
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NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES |
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Court of Justice |
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2018/C 192/01 |
Report on budgetary and financial management for the financial year 2017 |
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EN |
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IV Notices
NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES
Court of Justice
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5.6.2018 |
EN |
Official Journal of the European Union |
C 192/1 |
REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT FOR THE FINANCIAL YEAR 2017
(2018/C 192/01)
TABLE OF CONTENTS
Report on budgetary and financial management for the financial year 2017
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1. |
Introduction | 2 |
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2. |
Overview of budget implementation in 2017 | 3 |
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3. |
Budget implementation in 2017 by Chapter | 7 |
Annexes
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Annex I: |
Comparison by Chapter of the implementation of revenue in 2016 and 2017 | 14 |
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Annex II: |
Revenue situation in 2017 — Established entitlements and entitlements carried over | 16 |
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Annex III: |
Comparison by Chapter of the implementation of appropriations in 2016 and 2017 | 19 |
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Annex IVa: |
Detailed implementation of appropriations in 2017 (appropriations for the financial year and appropriations automatically carried over from the preceding year) | 20 |
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Annex IVb: |
Implementation of commitment appropriations by service | 29 |
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Annex V: |
Use of assigned revenue in 2017 | 31 |
Report on budgetary and financial management for the financial year 2017
Court of Justice of the European Union
1. INTRODUCTION
This report, in accordance with Article 142 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the European Union (1) (the Financial Regulation) and Article 227 of the rules of application of that financial regulation, is to ‘give an account, both in absolute terms and expressed as a percentage, at least, of the rate of implementation of the appropriations together with summary information on the transfers of appropriations among the various budget items’. It serves also to describe, first, ‘the achievement of the objectives for the year, in accordance with the principle of sound financial management’ and, secondly, ‘the financial situation and the events which have had a significant influence on activities during the year’.
In that context, Section 2 of this Report gives an overview of budget implementation in 2017 and Section 3 examines in more detail the trends in budget lines by chapter of the budget of the Court of Justice of the European Union (‘the Court’ or ‘the Institution’). Lastly, the annexes, by means of tables with figures, provide detailed information, in aggregate form and by service, concerning budget implementation in 2017.
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With regard to judicial activity sensu stricto, readers are invited to consult the Annual Report of the Court for 2017 on the Curia website (http://curia.europa.eu/jcms/AnnualReport), a report which contains a full analysis of the activity of the Court of Justice and the General Court and detailed statistics for each of those courts. |
As those statistics show, 2017 has been a year of unflagging judicial activity. The overall number of cases brought before the courts in 2017 (1 656 cases) is higher than in 2016 (1 604). The number of cases completed in 2017 has remained at a high level (1 594 cases, as opposed to 1 628 cases in 2016). Last, the statistics concerning the length of proceedings are very positive.
The Court has continued to explore all avenues that might enable it best to pursue its prime objectives of quality and speed in the handling of cases. The main areas of intervention include all spheres of activity: improvement of the working methods of the judicial bodies, strict management of the requirements of full multilingualism (obligatory in order to communicate with the parties in the language of the case and to ensure that the case-law is disseminated in every one of the Member States) and reducing the relative weight of the horizontal services in order to maintain the working capacity of the cabinets and, as far as possible, of the services more directly associated with judicial work.
It is important to emphasise the scale of the increased productivity achieved by the Court, thanks to the coordinated efforts of the courts and of all the support services which made it possible, over the period 2010-2017, for the number of cases closed to rise by 30 % with an increase in the number of new cases of 18 % in the same period, although the number of staff in the support services fell (disregarding the accession of Croatia), due to compliance with the Inter-institutional Agreement on budgetary discipline, cooperation in budgetary matters and sound financial management, which required a reduction of 5 % in staff numbers over the period 2013-2017. Accordingly, a total of 98 posts have been given up by the Court, a reduction which puts significant pressure on some support services. More particularly, the language services have given up 64 posts, which represents approximately 60 % of the total reduction.
Further, at the Meeting of Judges which was organised in March 2017 on the 60th anniversary of the Treaties of Rome, it was decided to create the ‘Judicial Network of the European Union’ covering the Constitutional Courts and Supreme Courts of the Member States, a network that is coordinated by the Court. That network, operational from 1 January 2018, is designed to strengthen cooperation between the Court and the national courts and tribunals by means of a multilingual platform that will enable them to share, in a wholly secure environment, all the information and documents required to promote mutual familiarity with EU case-law and the case-law of the Member States, and an intensification of the dialogue between the Court of Justice and the national courts and tribunals in preliminary ruling cases.
Last, as regards buildings, the project for the fifth extension to its buildings will make it possible for the Court, as of 2019, to reunite all its staff on one site (vacating the last building that is still rented) and thereby increase the efficiency of its services.
2. OVERVIEW OF BUDGETARY IMPLEMENTATION IN 2017
2.1. Revenue
The estimated revenue of the Court for the financial year 2017 was EUR 53 595 000.
As shown in Table 1 below, the established entitlements in the financial year 2017 come to EUR 51 677 001 and are 3,6 % lower than estimated.
Table 1
Estimated revenue and established entitlements
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(in euros) |
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Title |
Estimated revenue 2017 |
Established entitlements 2017 |
% of total |
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53 595 000,00 |
50 769 549,16 |
98,24 |
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0,00 |
907 452,34 |
1,76 |
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0,00 |
0,00 |
0,00 |
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Total |
53 595 000,00 |
51 677 001,50 |
100,00 |
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% |
100,00 |
96,42 |
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It may be noted that the revenue-entitlements established in Title 4 (chiefly deductions from the remuneration of Members and staff in respect of taxes and social security contributions) represent over 98 % of all revenue, while revenue in the other Titles represents less than 2 % only.
Annexes I and II provide additional information with figures on the whole revenue stream (revenue-entitlements carried over, revenue-entitlements established and revenue-entitlements collected).
As regards revenue from entitlements carried over from the preceding financial year, Table 2 below shows that revenue in Title 5 represents the total revenue from entitlements carried over and collected in 2017.
Table 2
Revenue from entitlements carried overs
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(in euros) |
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Title |
Carried over 2016 to 2017 |
Revenue from entitlements carried over |
% of total |
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0,00 |
0,00 |
0,00 |
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23 812,82 |
7 402,81 |
100,00 |
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0,00 |
0,00 |
0,00 |
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Total |
23 812,82 |
7 402,81 |
100,00 |
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% |
100,00 |
31,09 |
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2.2. Expenditure
2.2.1. Appropriations for the financial year
The appropriations for expenditure initially entered in the Court’s budget for the financial year 2017 came to EUR 399 344 000.
As shown in Table 3 below, budget implementation for the financial year 2017 amounts to EUR 394 095 585 and represents a very high rate of use of final appropriations of 98,69 %, which is higher than in 2016 (98,23 %).
As examined in more detail in Chapter 3, the budget implementation of both Title 1 and Title 2 in 2017 are very considerable (98,6 % and 99,1 % respectively, as opposed to 98,1 % and 98,6 % in 2016).
Generally, as in previous years, it may be observed that almost 76 % of the budget implemented by the Court in 2017 is allocated to expenditure on the Members and staff (expenditure in Title 1), nearly all of the balance concerning expenditure on infrastructure (Title 2), particularly buildings and information technology.
Table 3
Commitments of appropriations in the financial year
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(in euros) |
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Title |
Appropriations in the financial year 2017 |
Commitments in the financial year 2017 |
% of total |
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302 536 500,00 |
298 167 052,66 |
75,66 |
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96 748 500,00 |
95 877 942,77 |
24,33 |
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59 000,00 |
50 589,62 |
0,01 |
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0,00 |
0,00 |
0,00 |
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Total |
399 344 000,00 |
394 095 585,05 |
100 |
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% |
100,00 |
98,69 |
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Annexes III, IVa and IVb provide detailed additional data with figures on the use of appropriations in the financial year 2017 (comparison with 2016, details of implementation by budget line and by service).
2.2.2. Appropriations carried over
Table 4 below shows that, of the appropriations carried over from 2016 to 2017, the total of which was EUR 22 240 120,22, a large proportion was used (86,28 % in 2017 as opposed to 90 % in 2016).
Table 4
Use of appropriations carried over
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(in euros) |
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Title |
Appropriations carried over 2016 to 2017 |
Payments out of appropriations carried over |
Cancellations |
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6 886 429,46 |
5 080 239,38 |
1 806 190,08 |
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15 353 690,76 |
14 107 919,82 |
1 245 770,94 |
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0,00 |
0,00 |
0,00 |
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0,00 |
0,00 |
0,00 |
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Total |
22 240 120,22 |
19 188 159,20 |
3 051 961,02 |
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% |
100,00 |
86,28 |
13,72 |
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Annex IVa provides additional detailed information with figures on the use of appropriations carried over from 2016 to 2017.
2.2.3. Appropriations corresponding to assigned revenue
In accordance with Article 21 of the Financial Regulation, certain revenue may be assigned to the financing of specific items of expenditure. Such assigned revenue represents, therefore, additional appropriations that may be used by the Institution.
Table 5 below shows details, by title, of the sums of assigned revenue carried over from one financial year to another, and of the assigned revenue established and collected during the financial year.
Table 5
Use of assigned revenue
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(in euros) |
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Title |
Assigned revenue carried over 2016 to 2017 |
Assigned revenue 2017 |
Payments 2017 |
Cancellation of assigned revenue for 2016 not eligible for carrying over |
Assigned revenue carried over 2017 to 2018 |
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368 794,35 |
362 545,78 |
356 584,31 |
5 270,08 |
369 485,74 |
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428 085,12 |
499 644,57 |
452 200,53 |
13 375,02 |
462 154,14 |
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2 391,00 |
4 434,73 |
6 622,73 |
0,00 |
203,00 |
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0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
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Total |
799 270,47 |
866 625,08 |
815 407,57 |
18 645,10 |
831 842,88 |
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The appropriations from assigned revenue established during the financial year 2017 came to EUR 866 625, almost 74 % of which corresponds to revenue from:
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— |
application of a service agreement with the Publications Office (EUR 252 483), |
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— |
the sale of electricity produced by the panels of photovoltaic cells (EUR 138 896), |
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— |
reimbursement of costs in respect of the leasing of buildings and reimbursement of expenditure by staff such as telephone calls or public transport (EUR 106 049), |
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— |
reimbursement by the Commission and Council of excess advance payments (EUR 83 309), |
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— |
refunds from insurance companies (EUR 56 684). |
It must also be noted that a very high percentage of appropriations from assigned revenue carried over from 2016 to 2017 were used (89,8 %).
Annex V provides additional detailed information with figures on the use of assigned revenue.
2.2.4. Transfers of appropriations
In the course of the financial year 2017, as shown in Table 6, the Court made 21 budget transfers pursuant to Article 25 of the Financial Regulation, representing a total of EUR 13,9 million, or 3,5 % of the final appropriations. The effects of the various transfers at the level of each budget item can be seen in Annex IVa.
In part (EUR 10,8 million, or 78 % of the total amount of the transfers made in 2017), those transfers of appropriations were the subject of notification to the budgetary authority in accordance with the provisions of Article 25(1) and (2) of the Financial Regulation.
The largest increase in appropriations concerns a transfer to budget line 2 0 0 1 ‘Lease/purchase’, amounting to EUR 8,7 million, intended to finance an advance payment under a lease/purchase contract relating to buildings, with the aim of reducing the financial burden in relation to future charges concerning the Project for the fifth extension to the buildings of the Court (the third tower).
Next, with respect to the remaining EUR 2,1 million, the increases submitted to the budgetary authority have made it possible to deal with unexpected requirements within Title 2 ‘Buildings, furniture, equipment and miscellaneous operating expenditure’: first, EUR 0,8 million to meet the payment of damages, following the order made against the Institution by two judgments of the General Court because of the failure to adjudicate within a reasonable time in the context of three cases closed by the General Court in 2011; second, EUR 0,7 million in order to finish certain work linked to the security of the buildings (structural work, technical work and the installation of a temporary reception area for monitoring visitors in the periphery of the buildings complex occupied by the Institution, the completion of two secure reception units at the entry to two staff parking areas, ordering blast protection film to be installed on glass at certain locations and improving accessibility to staff parking areas); EUR 0,4 million to fund a whole series of new IT projects, not planned for in the 2017 budget, in particular, the completion of an IT information exchange platform following the creation of the Judicial Network of the European Union, and EUR 0,2 million to ensure the replacement of machines in the reproduction shop and the purchase of three X-ray scanners to equip the new temporary visitor reception area.
Table 6
Transfers of appropriations
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(in euros) |
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Type of transfer |
Number of transfers in 2017 |
Total amount transferred |
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Title to title |
4 |
9 800 000,00 |
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Chapter to chapter |
2 |
216 000,00 |
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Article to article |
2 |
740 000,00 |
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Item to item |
13 |
3 110 749,06 |
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Total |
21 |
13 866 749,06 |
3. BUDGET IMPLEMENTATION IN 2017 BY CHAPTER
3.1. Title 1 — Persons working with the institution
As shown in Table 7 below, the final budget funding of Title 1 for the financial year 2017 comes to EUR 302 536 500. This funding represents almost 76 % of the Court’s total budget. Those appropriations were committed to the extent of EUR 298 167 053, which represents a high rate of implementation of 98,56 % (98,12 % in 2016).
Table 7
Use of appropriations in the financial year
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(in euros) |
|||||
|
Title 1 |
Appropriations in the financial year 2017 |
Commitments in the financial year 2017 |
% of implementation |
||
|
32 673 500,00 |
31 453 258,20 |
96,27 |
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|
241 187 500,00 |
238 553 826,79 |
98,91 |
||
|
22 535 500,00 |
22 355 827,78 |
99,20 |
||
|
6 140 000,00 |
5 804 139,89 |
94,53 |
||
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Total |
302 536 500,00 |
298 167 052,66 |
98,56 |
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3.1.1. Chapter 1 0 — Members of the Institution
The final appropriations in this chapter, amounting to EUR 32 673 500, were committed to the extent of EUR 31 453 258, which represents a very high rate of implementation of 96,3 % in 2017 (92,2 % in 2016).
It has to be pointed out that a budget surplus of approximately EUR 2 million became available in this chapter for, in particular, the following reasons:
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— |
there were no unexpected resignations by Members of the Institution in 2017. Consequently, the initial estimate that there would be two unexpected departures from the Court of Justice and two from the General Court, before the expiration of current terms of office, gave rise to a surplus. It should be noted that no partial renewal of term of office took place at either the Court of Justice or the General Court in 2017, |
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— |
the impact on Line 1 0 2 ‘Temporary allowances’, for 12 months in 2017, of five departures from the General Court in September 2016 as against six departures that were initially envisaged, and the impact of four departures within the former Civil service Tribunal (TFP) as against eight departures that were initially envisaged when that court was incorporated within the General Court on 1 September 2016. In fact, of the eight serving Members of the TFP on 31 August 2016, four joined the General Court in September 2016 and four had to leave the Institution. Second, the retirement of a former Member of the Court of Justice, in the course of 2017, before completion of payment of temporary allowances, increased the surplus appropriations within this budget line, |
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— |
the decisions on the appointment of two of the last three additional Judges in the General Court who have to take up their duties in the first and second stages of the reform of the court were very far apart in 2017 (June and October 2017) and the decision with respect to the last of those Judges had not yet been made on 31 December 2017. |
Part of that surplus, approximately EUR 0,16 million, was used to increase appropriations in Article 2 3 2 ‘Legal costs and damages’. A further part, amounting to EUR 0,66 million, was used to increase the appropriations in Item 2 0 0 1 ‘Lease-purchase’ for the mopping-up transfer at the end of the year (see Section 2.2.4).
3.1.2. Chapter 1 2 — Officials and temporary staff
The final appropriations in this chapter, amounting to EUR 241 187 500, were committed to the extent of EUR 238 553 827, which results in a very high rate of implementation that is stable as compared with 2016 (98,9 %, as opposed to 99 % in 2016).
Generally, it is to be borne in mind that Chapter 1 2 represents the largest volume of appropriations in the Court’s budget (some 60 % of the total budget). Accordingly, the surplus established during the financial year 2017 remains limited, having regard both to the total amount of those appropriations and to the difficulties of making budget estimates nearly 12 months in advance, using numerous forecasting parameters that are necessarily only estimates (rate of salary increases, tempo of recruitment or turnover, rate of standard abatement etc.).
Part of the budget surplus in this chapter can be explained by, first, the fact that there were no unexpected resignations of Members of the Institution in 2017 (as against an estimate of two at the Court and two at the General Court). Consequently, the number of staff in the cabinets (legal secretaries and assistants employed in temporary posts) who had to be replaced was lower and, therefore, there were budget savings in terms of installation allowances (for staff entering the service) and resettlement allowances (for staff leaving). Second, that budget surplus can also be explained by the fact that the decisions on the appointment of the last three additional Judges in the General Court in the first and second stages of increasing the number of Judges in that court were very far apart in 2017 (the first Judge at the beginning of June and the second Judge in October) while, for the last Judge, the decision had still not been made on 31 December 2017.
It is important to emphasise that the proportion of posts occupied, coming in 2017 to a very high level of almost 97 % at the Court, ensures that the proportion of vacant posts is around 3 % on average. Those good results are the fruit of a very active recruitment policy on the part of all the Court’s services, allowing the number of vacant posts to be kept as low as possible, in spite of the constraints inherent in the normal, inevitable turnover of staff, and the greater difficulties of recruiting staff in Luxembourg because of the higher level of the cost of living. The low proportion of vacant posts is also a very good indicator of the heavy workload borne by the services of the Court, having regard to the increase in judicial activity in recent years.
In that regard, the Court always turns to good account the analysis of the disparities in implementation found in the appropriations of Chapter 1 2, in order to continue to refine its methodology for estimating remuneration and pensions and thereby endeavour to improve as much as possible its performance in the implementing of appropriations.
Part of the budget surplus in this chapter (EUR 0,6 million) was used to increase appropriations in Article 2 3 2 ‘Legal costs and damages’. A further part, amounting to EUR 0,3 million, was used to fund IT development in a series of projects that were not planned for in the 2017 budget. Last, that budget surplus was also used, to the extent of EUR 7,6 million, for the mopping-up transfer at the end of the year (see Section 2.2.4).
3.1.3. Chapter 1 4 — Other staff and external services
The final appropriations in this chapter, amounting to EUR 22 535 500, were committed to the extent of EUR 22 355 828, which represents a rate of implementation of 99,20 % (97,45 % in 2016).
The final appropriations in Chapter 1 4 are mainly concentrated in two budget items.
Approximately one third of the appropriations in this chapter are allocated to Item 1 4 0 0 ‘Other staff’. The rate of implementation of the final appropriations for this item in 2017 is 98,03 % (as against a rate of 96,4 % in 2016).
Approximately two thirds of total appropriations in this chapter are allocated to Item 1 4 0 6 ‘External services in the linguistic field’, in order to cover the services of freelance interpreters and translators. The rate of implementation of the final appropriations for this item 1 4 0 6 in 2017 is 99,94 % (98,15 % in 2016).
In general, it is to be recalled that, in the areas of both translation and interpretation, the recourse to external (freelance) personnel in order to meet the obligations of multilingualism, with a view to communicating with the parties in the language of the case and ensuring the dissemination of the case-law in each of the Member States, constitutes an adjustment variable that is essential in order to make up for the staff reductions suffered since 2013 in a context of increased volume of work.
As far as translation is concerned, the number of pages to be translated amounted to 1 112 924 in 2017 and would have been nearly 1 520 000 pages without the numerous measures giving rise to translation savings which were taken by the courts, such as, inter alia, the selective publication of the case-law, summarising of requests for a preliminary ruling, reduction in the average length of Opinions, publication by extracts of certain particularly long decisions and the abandonment of the chronological and thematic tables of the old paper European Court Reports.
As regards interpretation, the effect of the arrival of new Judges in the General Court, in the course of 2016, but also in the course of 2017, was to increase the number of hearings and other meetings requiring interpretation in 2017 (the number rising from 602 in 2016 to 696 in 2017, or +15,6 %), while at the same time increasing the number of days of contract of auxiliary conference interpreters (ACIs) from 1 598 ACI days in 2016 to 2 119 in 2017, or +32,6 %.
3.1.4. Chapter 1 6 — Other expenditure relating to persons working with the institution
The final appropriations in this chapter, amounting to EUR 6 140 000, were committed to the extent of EUR 5 804 140, which represents a rate of implementation of 94,53 %, almost the same as in 2016 (94,52 %).
Two items in this chapter represent 78,5 % of the final appropriations. These are Item 1 6 1 2 ‘Further training’, where the rate of implementation came to 86,28 % (compared to 91 % in 2016), and Item 1 6 5 4 ‘Early childhood centre,’ where the rate of implementation was 100 % in 2017, just as in 2016.
3.2. Title 2 — Buildings, furniture, equipment and miscellaneous operating expenditure
As shown in Table 8 below, the final budget funding in Title 2 for the financial year 2017 comes to EUR 96 748 500. That total amount represents 24,2 % of the Court’s entire budget in 2017. Those appropriations were committed to the extent of EUR 95 877 943, which results in a very high rate of implementation of 99,1 % in 2017 (98,6 % in 2016).
Table 8
Use of appropriations in the financial year
|
(in euros) |
|||||
|
Title 2 |
Appropriations in the financial year 2017 |
Commitments in the financial year 2017 |
% of implementation |
||
|
70 003 000,00 |
69 901 602,41 |
99,86 |
||
|
21 465 000,00 |
21 248 913,22 |
98,99 |
||
|
2 116 000,00 |
1 817 834,44 |
85,91 |
||
|
521 500,00 |
424 523,86 |
81,40 |
||
|
2 643 000,00 |
2 485 068,84 |
94,02 |
||
|
Total |
96 748 500,00 |
95 877 942,77 |
99,10 |
||
3.2.1. Chapter 2 0 — Buildings and associated costs
The final appropriations in this chapter, amounting to EUR 70 003 000, were committed to the extent of EUR 69 901 602, which results in a very high rate of implementation of 99,86 %, compared with 99,3 % in 2016.
Those appropriations are intended to cover the cost of renting, purchasing and running the various buildings occupied by the Court.
More generally, the Institution’s buildings policy has two main objectives:
|
— |
first, after initially following a policy of renting, the Court has, since its seat was definitely fixed in Luxembourg (decided at the European Council at Edinburgh in 1992), sought to become the owner of the buildings it occupies, like the other institutions, and in accordance with the recommendations of the special report of the Court of Auditors (No 2/2007) (2), which emphasises the budget savings of such a policy, |
|
— |
second, the Court seeks to have at its disposal buildings that are adapted to its specific needs and to bring together all its services on a single site, so as to improve its operation to the maximum. |
More detailed information on the Institution’s buildings policy and the state of projects under way is given to the budgetary authority in a specific report addressed to it no later than 1 June each year.
The final appropriations in Articles 2 0 0 ‘Buildings’ and 2 0 2 ‘Costs relating to buildings’ represent 76 % (EUR 53 208 000) and 24 % (EUR 16 795 000) respectively of the total appropriations in this chapter.
The appropriations in Article 2 0 0 ‘Buildings’ mainly fund expenditure on rent and lease-purchase.
Expenditure under Item 2 0 0 0 ‘Rent’ in 2017 amounted to EUR 9 million, with a 100 % rate of implementation, as in 2016. In that regard, first, a sum of EUR 0,5 million was transferred to Line 2007 ‘Fitting-out of premises’, as part of the strengthening of security measures in the buildings occupied by the Court. The 2017 budget contained a reserve for the possible renting of additional areas under Line 2000. Since those areas were ultimately not rented, that budget surplus could be made available. Second, a sum of EUR 0,2 million made it possible to increase Line 2008 ‘Studies and technical assistance in connection with building projects’ by using the budget surplus that arose from the fact that the actual indexing of the contract for the lease of the last building was lower than initially estimated when the 2017 budget was drawn up at the beginning of 2016.
As regards final expenditure in Item 2 0 0 1 ‘Lease/purchase’, that amounted to EUR 39,6 million and corresponds in the main to the charges payable under the two contracts concluded with the Luxembourg authorities for the purchase, renovation and construction of the various buildings of the Court’s main site (the Palais, renovated and extended and brought into service at the end of 2008, on the one hand, and the renovated Annex buildings, on the other). Budget surpluses arising from Chapters 1 0, 1 2 and 1 4 made it possible to make an advance payment, at the end of 2017, with respect to the lease/purchase contract for the project for the 5th extension of the Court’s buildings, to the extent of EUR 8,72 million.
As regards the other budget lines in Article 2 0 0, the expenditure of Line 2 0 0 7‘Fitting-out of premises’ amounted in 2017 to EUR 3,3 million. In that context, an overall amount of EUR 2,43 million, derived from four budget lines in Chapter 2 0, was transferred to budget line 2007 in order to fund various work associated with the security of the buildings.
The expenditure in Line 2 0 0 8‘Studies and technical assistance in connection with building projects’ amounted in 2017 to EUR 1,3 million. A sum of EUR 0,2 million, derived from budget line 2 0 0 0 ‘Rents’, was transferred in order to be able to finalise certain studies relating to the security of the buildings.
As regards expenditure in Article 2 0 2 ‘Buildings-related costs’, this amounts to EUR 16,7 million and corresponds, almost entirely, to the expenditure on cleaning and maintenance, energy consumption and security/surveillance required for the proper functioning of the Court’s buildings. The rate of implementation established for that article in 2017 is 99,6 % (98,4 % in 2016).
First, as regards Item 2 0 2 2 ‘Cleaning and maintenance’, there was a fall in expenditure compared with 2016 of approximately EUR 200 000 (EUR 7 392 338 in 2017 as against EUR 7 581 675 in 2016, or -2,5 %).
Next, Item 2 0 2 4 ‘Energy consumption’ shows a reduction in expenditure of EUR 64 000 (EUR 2 076 474 in 2017 as against EUR 2 140 661 in 2016, or - 3 %), a result of, in particular, a lower consumption of municipal heating in the buildings because of weather conditions that were quite conductive to energy savings.
Last, mention should be made of the reduction in expenditure in Item 2 0 2 6 ‘Security and surveillance’ as compared with 2016, amounting to EUR 300 000 (EUR 6 895 419 in 2017 as against EUR 7 196 463 in 2016, or -4,2 %) which is due to, in particular, a reduction in the amount used in 2017 with respect to exceptional services under the contract for the surveillance of the buildings occupied by the Institution.
In that context, the surplus appropriations released from that item, by comparison with the estimates prepared in early 2016 for the draft 2017 budget, made it possible to contribute, to the extent of EUR 0,66 million, to increasing the appropriations for funding the completion of certain work linked to the security of the buildings under Line 2 0 0 7 ‘Fitting-out of premises’, as mentioned above.
3.2.2. Chapter 2 1 — Data processing, equipment and movable property
The final appropriations in this chapter, amounting to EUR 21 465 000, were committed to the extent of EUR 21 248 913, which represents a very high rate of implementation of 99 %, as against 98,4 % in 2016.
The appropriations in Chapter 2 1 are for the most part (88,1 %) intended for expenditure on IT (Article 2 1 0), the balance being allocated to expenditure on furniture (Article 2 1 2), technical equipment and installations (Article 2 1 4) and vehicles (Article 2 1 6).
So far as Article 2 1 0 ‘Equipment, operating costs and data-processing and telecommunications services’ is concerned, it is important to stress how vital this expenditure is to the proper working of all the Court’s activities, first and foremost its judicial activity, but also linguistic and administrative activities.
At the same time as pursuing major developments linked to digital working in respect of the flow of documents (including the continuing improvement of the e-Curia application and of the electronic publication of the European Court Reports), the development or improvement of the applications specific to the various activities of the Court have been continued in order to increase the efficiency and productivity of the courts and support services.
In that context, two transfers of appropriations made it possible to increase the IT appropriations initially estimated in Article 2 1 0 (EUR 18 476 000) in order to cover certain additional investment in the course of the financial year. A first transfer of EUR 131 000, from Article 2 7 2 ‘Documentation, library and archiving expenditure’ and Item 2 7 4 1 ‘General publications’, to Line 2100 ‘Purchase, servicing and maintenance of equipment and software’ and a second transfer, amounting to EUR 305 000, from Item 1 2 0 0 ‘Remunerations and allowances’ to Line 2102 ‘External services for the operation, implementation and maintenance of software and systems’ were used to fund the purchase of licences and IT developments linked to a whole series of new IT projects.
As regards the three other budget articles in Chapter 2 1, their rate of implementation in 2017 varied as follows in relation to 2016: 87,12 % as against 89 % in 2016 for Article 2 1 2 ‘Furniture’, 87,2 % as against 80,1 % in 2016 for Article 2 1 4 ‘Technical equipment and installations’ and 97,1 % as against 92,7 % in 2016 for Article 2 1 6 ‘Vehicles’.
As regard Article 2 1 2, the reduced implementation of appropriations is due, first, to the fact that it was anticipated, when the draft 2017 budget was being prepared in early 2016, that the European Parliament would conclude in 2016 a new inter-institutional framework contract with respect to furniture, with estimated higher prices. However, the European Parliament decided to extend the existing framework contract, which was less expensive as compared with the budget estimates. Further, the purchase of court-room armchairs that was planned when the 2017 budget was drawn up was brought forward to 2016, giving rise to a surplus of appropriations in 2017. Accordingly, a sum of EUR 85 000 could be transferred from budget Article 2 0 1 2 to Article 2 1 4 ‘Technical equipment and installations’, in order to equip the access to the new temporary visitor area with three X-ray scanners.
As regards Article 2 1 4 ‘Technical equipment and installations’, there should be noted a second increase, again amounting to EUR 85 000, derived from Line 2 7 4 1 ‘General publications’, in order to purchase machines for the Institution’s document reproduction shop.
Last, as regards Article 2 1 6, budget implementation was slightly higher in terms of appropriations and in terms of the percentage of final appropriations, following the arrival, in 2017, of two of the last three Judges expected in order to increase the number of Judges in the General Court. Accordingly, the costs of renting official vehicles were better adapted to the estimate made when the 2017 budget was drawn up.
3.2.3. Chapter 2 3 — Current administrative expenditure
The final appropriations in this chapter, amounting to EUR 2 116 000, were committed to the extent of EUR 1 817 834, which results in a rate of implementation of 85,91 % (79,3 % in 2016).
It may usefully be noted that:
|
— |
expenditure in Article 2 3 0 ‘Stationery, office supplies and various consumables’ amounted to EUR 477 196 in 2017 (implementation rate of 69,2 %), as opposed to EUR 694 000 in 2016 (100 % implementation). The under-implementation in this item in 2017 is due to (i) the existence of available stocks of paper which reduced consumption in the first part of the year and (ii) significant efforts to reduce the consumption of paper, the fruit of a resolutely pursued policy of digitalisation of flows of documents, |
|
— |
expenditure in Article 2 3 1 ‘Financial charges’ amounted to EUR 6 000 in 2017 as opposed to EUR 10 088 in 2016 (rate of implementation of 30 % in 2017 as against 20,18 % in 2016). In that regard, the assumption that negative interest would have to be incurred on the Institution’s current account was not borne out in 2017, as in 2016, |
|
— |
expenditure in Article 2 3 2 ‘Legal expenses and damages’ amounted to EUR 850 000 in 2017 as opposed to EUR 14 150 in 2016 (100 % rate of implementation in 2017 as against 20,21 % in 2016). In 2017 it was necessary to make payment of damages following the order made against the Institution, in a number of cases, because of the failure to adjudicate within a reasonable time in certain cases closed by the General Court in 2011, |
|
— |
expenditure in Article 2 3 6 ‘Postal charges’ was EUR 121 000 (rate of implementation of 77,07 % as against 52,9 % in 2016). The expenditure in 2017 stabilised as compared with the expenditure in 2016 (EUR 111 000) notwithstanding the fact that the activity of the General Court increased due to the arrival of new Judges, which indicates the very positive results of the policy of digitalisation of flows of documents that are inherent in the judicial activity by means of an ever increasing use of the e-Curia application (the percentage of documents lodged by means of e-Curia reached 81 %, as against 38 % in 2012). The amount of expenditure in this line has gone from EUR 541 308 in 2012 to EUR 121 000 in 2017, |
|
— |
expenditure in Article 2 3 8 ‘Other administrative expenditure’ amounted to EUR 363 639 in 2017 (91,14 % rate of implementation in 2017 as opposed to 75,2 % in 2016). It should be mentioned that a portion of the appropriations of this chapter is intended to promote a mobility policy for the Court’s staff that is friendlier to the environment both for getting to work and for work-related movements between the Institution’s various buildings. This budget makes it possible to honour the contract concluded with the city of Luxembourg for the use of the urban bus network by the Institution’s staff. |
3.2.4. Chapter 2 5 — Meetings and conferences
The final appropriations in this chapter, amounting to EUR 521 500, were committed to the extent of EUR 424 524, whereas the final appropriations in 2016, which were also EUR 521 500, had been committed to the extent of EUR 498 003. Accordingly, the rate of implementation of appropriations in 2017 is 81,40 % as opposed to 95,5 % in 2016.
It should be noted that the nature of the expenditure in this chapter, intended for the most part for the Court’s ceremonial events and official visits, seminars and study and information visits, where the Court does not always have the initiative or control over the scheduling of arrangements, is necessarily less predictable.
3.2.5. Chapter 2 7 — Information: acquisition, archiving, production and distribution
The final appropriations in this chapter, amounting to EUR 2 643 000, were committed to the extent of EUR 2 485 069 in 2017, which results in a rate of implementation of 94,02 % in 2017, as against 95,8 % in 2016.
The appropriations in this chapter are divided between two budget articles:
|
— |
expenditure in Article 2 7 2 ‘Documentation, library and archiving expenditure’, which amounted in 2017 to EUR 1 523 246 (implementation rate in 2017 of 98,27 % as against 100 % in 2016). The reduced budget implementation rate is due, to a great extent, to a reduced acquisition of paper resources and to lower costs in 2017 for subscriptions to view-data services as compared with the estimate made in early 2016, |
|
— |
expenditure in Article 2 7 4 ‘Production and distribution of information’ which amounted in 2017 to EUR 961 823, or an implementation rate of 88 % as against 89,51 % in 2016. |
That under-implementation is due, almost entirely, to the lower costs incurred in 2017 in relation to the cost of Court publications in the Official Journal of the European Union.
Further, the appropriations in this article finance the cost of reporting the case-law of the Institution’s courts. In that regard, the effect of the new electronic method of publishing the case-law, more economical than the traditional paper publications, accounts for the continuation of a reduced level of expenditure in 2017. Accordingly, a sum of EUR 0,15 million could be released in Line 2 7 4 1 ‘General publications’, which was used to increase other lines.
Last, the appropriations in Article 2 7 4 continued to cover also the cost of publishing the Court’s Annual Report and information material (books, brochures, folders and other multimedia material). It must be noted that that expenditure had to be increased in the course of 2017 in relation to new projects that were not anticipated when the 2017 draft budget was drawn up, including a re-design of the Curia website with the assistance of the Publications Office and the production of a work gathering together the documents of the 2017 Meeting of Judges.
Last, Article 2 7 4 also covers other expenditure on information, including communications intended for visitors to the Institution and the organisation of the annual Open Day.
3.3. Title 3 — Expenditure resulting from special functions carried out by the institution
Chapter 3 7 — Special expenditure relating to certain institutions and bodies
The final budget funding in Title 3 consists solely of the appropriations in Chapter 3 7 for Item 3 7 1 0 ‘Court expenses’. For the financial year 2017, those appropriations amounted to EUR 59 000 and were committed to the extent of EUR 50 590, which represents a rate of implementation of 85,75 % (11,9 % in 2016).
That is expenditure, for which the Institution is liable, relating to legal aid, covering lawyers’ fees and other expenses. It is difficult to estimate such expenditure, which explains why the level of budget implementation varies greatly from one year to the next.
(1) OJ L 298, 26.10.2012, p. 1.
ANNEX I
COMPARISON BY CHAPTER OF THE IMPLEMENTATION OF REVENUE IN 2017 AND 2016
|
(in euros) |
|||||
|
Budget lines |
Heading |
Established entitlements 2017 |
Established entitlements 2016 |
Difference |
Diff. % |
|
4 0 0 |
Proceeds from taxation on the salaries, wages and allowances of Members of the institution, officials and other servants |
27 079 550,52 |
25 244 159,20 |
1 835 391,32 |
7,27 % |
|
4 0 4 |
Proceeds from the special levy on the salaries of Members of the institution, officials and other servants in active employment |
4 780 851,24 |
4 474 812,11 |
306 039,13 |
6,84 % |
|
4 0 |
Miscellaneous taxes and deductions |
31 860 401,76 |
29 718 971,31 |
2 141 430,45 |
7,21 % |
|
4 1 0 |
Staff contributions to the pension scheme |
18 878 494,06 |
18 041 688,55 |
836 805,51 |
4,64 % |
|
4 1 1 |
Transfer or repayment of pension rights by staff |
0,00 |
1 284 932,51 |
-1 284 932,51 |
- 100,00 % |
|
4 1 2 |
Contributions to the pension scheme by officials and temporary staff on leave on personal grounds |
30 653,34 |
6 583,79 |
24 069,55 |
365,59 % |
|
4 1 |
Contribution to the pension scheme |
18 909 147,40 |
19 333 204,85 |
- 424 057,45 |
-2,19 % |
|
Title 4 |
50 769 549,16 |
49 052 176,16 |
1 717 373,00 |
3,50 % |
|
|
5 0 0 |
Proceeds from the sale of movable property — Assigned revenue |
139 396,15 |
125 406,32 |
13 989,83 |
11,16 % |
|
5 0 2 |
Proceeds from the sale of publications, printed works and films — Assigned revenue |
0,00 |
42 875,00 |
-42 875,00 |
- 100,00 % |
|
5 0 |
Proceeds from the sale of movable and immovable property |
139 396,15 |
168 281,32 |
-28 885,17 |
-17,16 % |
|
5 2 0 |
Revenue from investments or loans granted, bank and other interest on the institution's accounts |
0,00 |
13,16 |
-13,16 |
- 100,00 % |
|
5 2 |
Revenue from investments or loans granted, bank and other interest |
0,00 |
13,16 |
-13,16 |
- 100,00 % |
|
5 5 0 |
Revenue from the proceeds of services or work carried out for other institutions or bodies — Assigned revenue |
949,44 |
243,97 |
705,47 |
289,16 % |
|
5 5 |
Revenue from the proceeds of services supplied or work carried out |
949,44 |
243,97 |
705,47 |
289,16 % |
|
5 7 0 |
Revenue from the repayment of sums paid though not due — Assigned revenue |
101 507,21 |
27 293,47 |
74 213,74 |
271,91 % |
|
5 7 3 |
Other contributions and refunds connected with the administrative operation of the institution — Assigned revenue |
608 915,68 |
566 849,64 |
42 066,04 |
7,42 % |
|
5 7 |
Other contributions and refunds connected with the administrative operation of the institution |
710 422,89 |
594 143,11 |
116 279,78 |
19,57 % |
|
5 8 1 |
Revenue from insurance payments received — Assigned revenue |
56 683,86 |
71 370,62 |
-14 686,76 |
-20,58 % |
|
5 8 |
Miscellaneous compensation |
56 683,86 |
71 370,62 |
-14 686,76 |
-20,58 % |
|
Title 5 |
907 452,34 |
834 052,18 |
73 400,16 |
8,80 % |
|
|
9 0 0 |
Miscellaneous revenue |
0,00 |
0,00 |
0,00 |
NA |
|
9 0 |
Miscellaneous revenue |
0,00 |
0,00 |
0,00 |
NA |
|
Title 9 |
0,00 |
0,00 |
0,00 |
NA |
|
|
General total |
51 677 001,50 |
49 886 228,34 |
1 790 773,16 |
3,59 % |
|
ANNEX II
REVENUE SITUATION IN 2017 — ESTABLISHED ENTITLEMENTS AND ENTITLEMENTS CARRIED OVER
|
(in euros) |
|||||
|
Budget lines |
Heading |
Initial budget |
Established entitlements 2017 |
Revenue recovered |
Still to be recovered |
|
4 0 0 0 |
Proceeds from taxation on the salaries, wages and allowances of Members of the institution, officials and other servants |
28 312 000,00 |
27 079 550,52 |
27 079 550,52 |
0,00 |
|
4 0 4 0 |
Proceeds from the special levy on the salaries of Members of the institution, officials and other servants in active employment |
6 172 000,00 |
4 780 851,24 |
4 780 851,24 |
0,00 |
|
total Chapter 4 0 |
34 484 000,00 |
31 860 401,76 |
31 860 401,76 |
0,00 |
|
|
4 1 0 0 |
Staff contributions to the pension scheme |
19 111 000,00 |
18 878 494,06 |
18 878 494,06 |
0,00 |
|
4 1 1 0 |
Transfer or repayment of pension rights by staff |
0,00 |
0,00 |
0,00 |
0,00 |
|
4 1 2 |
Contributions to the pension scheme by officials and temporary staff on leave on personal grounds |
0,00 |
30 653,34 |
30 653,34 |
0,00 |
|
total Chapter 4 1 |
19 111 000,00 |
18 909 147,40 |
18 909 147,40 |
0,00 |
|
|
Title 4 |
53 595 000,00 |
50 769 549,16 |
50 769 549,16 |
0,00 |
|
|
5 0 0 0 |
Proceeds from the sale of vehicles — Assigned revenue |
0,00 |
500,00 |
500,00 |
0,00 |
|
5 0 0 1 |
Proceeds from the sale of other movable property — Assigned revenue |
0,00 |
138 896,15 |
138 896,15 |
0,00 |
|
5 0 2 0 |
Proceeds from the sale of publications, printed works and films — Assigned revenue |
0,00 |
0,00 |
0,00 |
0,00 |
|
total Chapter 5 0 |
0,00 |
139 396,15 |
139 396,15 |
0,00 |
|
|
5 2 0 0 |
Revenue from investments or loans granted, bank and other interest on the institution's accounts |
0,00 |
0,00 |
0,00 |
0,00 |
|
total Chapter 5 2 |
0,00 |
0,00 |
0,00 |
0,00 |
|
|
5 5 0 0 |
Proceeds from the supply of services and works for other institutions or bodies — Assigned revenue |
0,00 |
949,44 |
0,00 |
949,44 |
|
total Chapter 5 5 |
0,00 |
949,44 |
0,00 |
949,44 |
|
|
5 7 0 0 |
Revenue from the repayment of sums paid though not due — Assigned revenue |
0,00 |
101 507,21 |
99 672,11 |
1 835,10 |
|
5 7 3 0 |
Other contributions and refunds connected with the administrative operation of the institution — Assigned revenue |
0,00 |
608 915,68 |
563 470,15 |
45 445,53 |
|
total Chapter 5 7 |
0,00 |
710 422,89 |
663 142,26 |
47 280,63 |
|
|
5 8 1 0 |
Revenue from insurance payments received — Assigned revenue |
0,00 |
56 683,86 |
56 683,86 |
0,00 |
|
total Chapter 5 8 |
0,00 |
56 683,86 |
56 683,86 |
0,00 |
|
|
Title 5 |
0,00 |
907 452,34 |
859 222,27 |
48 230,07 |
|
|
9 0 0 0 |
Miscellaneous revenue |
0,00 |
0,00 |
0,00 |
0,00 |
|
total Chapter 9 0 |
0,00 |
0,00 |
0,00 |
0,00 |
|
|
Title 9 |
0,00 |
0,00 |
0,00 |
0,00 |
|
|
Total |
53 595 000,00 |
51 677 001,50 |
51 628 771,43 |
48 230,07 |
|
|
(in euros) |
||||||
|
Budget lines |
Heading |
Carried over 2016 to 2017 |
Variations during 2017 |
Total carried over 2016 to 2017 |
Revenue from commitments carried over |
Still to be recovered |
|
4 1 1 0 |
Transfer or repayment of pension rights by staff |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
total Chapter 4 1 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
|
Title 4 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
|
5 0 0 1 |
Proceeds from the sale of other movable property — Assigned revenue |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
5 0 2 0 |
Proceeds from the sale of publications, printed works and films — Assigned revenue |
3 127,50 |
-98,75 |
3 028,75 |
1 460,00 |
1 568,75 |
|
total Chapter 5 0 |
3 127,50 |
-98,75 |
3 028,75 |
1 460,00 |
1 568,75 |
|
|
5 2 0 0 |
Revenue from investments or loans granted, bank and other interest on the institution's accounts |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
total Chapter 5 2 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
|
5 5 0 0 |
Proceeds from the supply of services and works for other institutions or bodies — Assigned revenue |
243,97 |
0,00 |
243,97 |
243,97 |
0,00 |
|
total Chapter 5 5 |
243,97 |
0,00 |
243,97 |
243,97 |
0,00 |
|
|
5 7 0 0 |
Revenue from the repayment of sums paid though not due — Assigned revenue |
5 204,13 |
0,00 |
5 204,13 |
282,42 |
4 921,71 |
|
5 7 3 0 |
Other contributions and refunds connected with the administrative operation of the institution — Assigned revenue |
15 491,37 |
- 155,40 |
15 335,97 |
5 416,42 |
9 919,55 |
|
total Chapter 5 7 |
20 695,50 |
- 155,40 |
20 540,10 |
5 698,84 |
14 841,26 |
|
|
5 8 1 0 |
Revenue from insurance payments received — Assigned revenue |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
total Chapter 5 8 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
|
Title 5 |
24 066,97 |
- 254,15 |
23 812,82 |
7 402,81 |
16 410,01 |
|
|
Total |
24 066,97 |
- 254,15 |
23 812,82 |
7 402,81 |
16 410,01 |
|
ANNEX III
COMPARISON BY CHAPTER OF THE IMPLEMENTATION OF APPROPRIATIONS IN 2016 AND 2017
|
(in euros) |
|||||
|
Chapters |
Heading |
Commitments 2017 |
Commitments 2016 |
Difference |
Diff. % |
|
1 0 |
Members of the institution |
31 453 258,20 |
30 329 098,12 |
1 124 160,08 |
3,71 % |
|
1 2 |
Officials and temporary staff |
238 553 826,79 |
225 901 709,22 |
12 652 117,57 |
5,60 % |
|
1 4 |
Other staff and external services |
22 355 827,78 |
20 649 295,78 |
1 706 532,00 |
8,26 % |
|
1 6 |
Other expenditure relating to persons working with the institution |
5 804 139,89 |
5 989 075,59 |
- 184 935,70 |
-3,09 % |
|
|
Title 1 |
298 167 052,66 |
282 869 178,71 |
15 297 873,95 |
5,41 % |
|
2 0 |
Buildings and associated costs |
69 901 602,41 |
64 742 188,16 |
5 159 414,25 |
7,97 % |
|
2 1 |
Data processing, equipment and movable property: purchase, hire and servicing |
21 248 913,22 |
21 519 393,96 |
- 270 480,74 |
-1,26 % |
|
2 3 |
Current administrative expenditure |
1 817 834,44 |
1 157 473,20 |
660 361,24 |
57,05 % |
|
2 5 |
Meetings and conferences |
424 523,86 |
498 003,91 |
-73 480,05 |
-14,75 % |
|
2 7 |
Information: Acquisition, archiving, production and distribution |
2 485 068,84 |
2 477 929,47 |
7 139,37 |
0,29 % |
|
|
Title 2 |
95 877 942,77 |
90 394 988,70 |
5 482 954,07 |
6,07 % |
|
3 7 |
Expenditure relating to certain institutions and bodies |
50 589,62 |
7 000,00 |
43 589,62 |
622,71 % |
|
|
Title 3 |
50 589,62 |
7 000,00 |
43 589,62 |
622,71 % |
|
General total |
394 095 585,05 |
373 271 167,41 |
20 824 417,64 |
5,58 % |
|
ANNEX IVa
DETAILED IMPLEMENTATION OF APPROPRIATIONS IN 2017 (APPROPRIATIONS FOR THE FINANCIAL YEAR AND APPROPRIATIONS AUTOMATICALLY CARRIED OVER FROM THE PRECEDING YEAR)
|
(in euros) |
||||||||||
|
|
Index 1 (appropriations in the financial year) |
Index 4 (appropriations automatically carried over from preceding year) |
||||||||
|
Budget lines |
Initial budget |
Transfers |
Final appropriations in the financial year |
Commitments |
Payments |
Commitments available |
Appropriations cancelled |
Appropriations automatically carried over Year n-1 |
Payments out of appropriations carried over |
Appropriations cancelled |
|
(1) |
(2) |
(3) = (1) + (2) |
(4) |
(5) |
(6) = (4) - (5) |
(7) = (3) - (4) |
(8) |
(9) |
(10) = (8) - (9) |
|
|
1 0 0 0 Remuneration and allowances |
29 148 000,00 |
- 820 000,00 |
28 328 000,00 |
28 200 574,96 |
28 200 574,96 |
0,00 |
127 425,04 |
0,00 |
0,00 |
0,00 |
|
1 0 0 2 Rights connected with entering the service, transfer, and leaving the service |
422 000,00 |
|
422 000,00 |
422 000,00 |
42 002,20 |
379 997,80 |
0,00 |
409 422,26 |
0,00 |
409 422,26 |
|
1 0 2 Temporary allowances |
3 042 000,00 |
|
3 042 000,00 |
2 245 348,91 |
2 245 348,91 |
0,00 |
796 651,09 |
0,00 |
0,00 |
0,00 |
|
1 0 3 Pensions |
0,00 |
|
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
1 0 4 Missions |
342 000,00 |
|
342 000,00 |
342 000,00 |
92 344,74 |
249 655,26 |
0,00 |
276 757,69 |
112 450,53 |
164 307,16 |
|
1 0 6 Training |
539 500,00 |
|
539 500,00 |
243 334,33 |
137 082,86 |
106 251,47 |
296 165,67 |
126 568,33 |
34 733,64 |
91 834,69 |
|
1 0 9 Provisional appropriation |
0,00 |
|
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
Chapter 1 0 Members of the institution |
33 493 500,00 |
- 820 000,00 |
32 673 500,00 |
31 453 258,20 |
30 717 353,67 |
735 904,53 |
1 220 241,80 |
812 748,28 |
147 184,17 |
665 564,11 |
|
1 2 0 0 Remuneration and other rights |
246 665 000,00 |
-9 030 000,00 |
237 635 000,00 |
235 418 098,15 |
235 418 098,15 |
0,00 |
2 216 901,85 |
0,00 |
0,00 |
0,00 |
|
1 2 0 2 Paid overtime |
685 000,00 |
0,00 |
685 000,00 |
658 515,09 |
658 515,09 |
0,00 |
26 484,91 |
0,00 |
0,00 |
0,00 |
|
1 2 0 4 Rights connected with entering the service, transfer and leaving the service |
2 137 500,00 |
500 000,00 |
2 637 500,00 |
2 477 213,55 |
2 309 353,70 |
167 859,85 |
160 286,45 |
114 951,11 |
33 608,70 |
81 342,41 |
|
1 2 2 Allowances on early termination of service |
230 000,00 |
0,00 |
230 000,00 |
0,00 |
0,00 |
0,00 |
230 000,00 |
0,00 |
0,00 |
0,00 |
|
1 2 9 Provisional appropriation |
0,00 |
|
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
Chapter 1 2 Officials and temporary staff |
249 717 500,00 |
-8 530 000,00 |
241 187 500,00 |
238 553 826,79 |
238 385 966,94 |
167 859,85 |
2 633 673,21 |
114 951,11 |
33 608,70 |
81 342,41 |
|
1 4 0 0 Other agents |
7 323 500,00 |
61 974,50 |
7 385 474,50 |
7 239 808,33 |
7 239 808,33 |
0,00 |
145 666,17 |
0,00 |
0,00 |
0,00 |
|
1 4 0 4 In-service training and staff exchange |
808 000,00 |
0,00 |
808 000,00 |
808 000,00 |
668 319,27 |
139 680,73 |
0,00 |
22 527,26 |
121,29 |
22 405,97 |
|
1 4 0 5 Other external services |
242 500,00 |
0,00 |
242 500,00 |
217 588,00 |
160 546,45 |
57 041,55 |
24 912,00 |
75 470,28 |
48 806,07 |
26 664,21 |
|
1 4 0 6 External services in the linguistic field |
14 611 500,00 |
- 511 974,50 |
14 099 525,50 |
14 090 431,45 |
10 784 591,83 |
3 305 839,62 |
9 094,05 |
4 000 170,06 |
3 463 570,00 |
536 600,06 |
|
1 4 9 Provisional appropriation |
0,00 |
|
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
Chapter 1 4 Other staff and external services |
22 985 500,00 |
- 450 000,00 |
22 535 500,00 |
22 355 827,78 |
18 853 265,88 |
3 502 561,90 |
179 672,22 |
4 098 167,60 |
3 512 497,36 |
585 670,24 |
|
1 6 1 0 Miscellaneous expenditure for staff recruitment |
197 000,00 |
|
197 000,00 |
140 591,42 |
72 240,18 |
68 351,24 |
56 408,58 |
34 671,40 |
10 198,87 |
24 472,53 |
|
1 6 1 2 Further training |
1 689 500,00 |
|
1 689 500,00 |
1 457 644,07 |
579 000,04 |
878 644,03 |
231 855,93 |
937 405,40 |
801 251,16 |
136 154,24 |
|
1 6 2 Missions |
391 500,00 |
|
391 500,00 |
391 500,00 |
249 648,92 |
141 851,08 |
0,00 |
139 191,01 |
32 492,85 |
106 698,16 |
|
1 6 3 0 Social welfare |
20 000,00 |
-6 774,56 |
13 225,44 |
13 000,00 |
9 637,20 |
3 362,80 |
225,44 |
5 250,00 |
0,00 |
5 250,00 |
|
1 6 3 2 Social contacts between members of staff and other welfare expenditure |
264 500,00 |
6 774,56 |
271 274,56 |
264 126,63 |
258 082,56 |
6 044,07 |
7 147,93 |
9 462,30 |
7 002,86 |
2 459,44 |
|
1 6 5 0 Medical service |
297 000,00 |
-85 000,00 |
212 000,00 |
172 334,34 |
97 196,74 |
75 137,60 |
39 665,66 |
36 396,50 |
18 776,24 |
17 620,26 |
|
1 6 5 2 Restaurants and canteens |
88 000,00 |
|
88 000,00 |
87 443,43 |
39 262,76 |
48 180,67 |
556,57 |
41 279,42 |
40 044,57 |
1 234,85 |
|
1 6 5 4 Early childhood centre |
3 085 000,00 |
50 000,00 |
3 135 000,00 |
3 135 000,00 |
2 717 200,28 |
417 799,72 |
0,00 |
656 906,44 |
477 182,60 |
179 723,84 |
|
1 6 5 5 PMO expenditure |
86 500,00 |
|
|
86 500,00 |
0,00 |
|
|
0,00 |
0,00 |
|
|
1 6 5 6 Type-II European Schools |
21 000,00 |
35 000,00 |
56 000,00 |
56 000,00 |
56 000,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
|
Chapter 1 6 Other expenditure relating to persons working with the institution |
6 140 000,00 |
0,00 |
6 140 000,00 |
5 804 139,89 |
4 078 268,68 |
1 725 871,21 |
335 860,11 |
1 860 562,47 |
1 386 949,15 |
473 613,32 |
|
Title 1 Persons working with the institution |
312 336 500,00 |
-9 800 000,00 |
302 536 500,00 |
298 167 052,66 |
292 034 855,17 |
6 132 197,49 |
4 369 447,34 |
6 886 429,46 |
5 080 239,38 |
1 806 190,08 |
|
2 0 0 0 Rent |
9 710 000,00 |
- 681 590,98 |
9 028 409,02 |
9 027 527,19 |
9 027 526,83 |
0,36 |
881,83 |
0,00 |
0,00 |
0,00 |
|
2 0 0 1 Lease/purchase |
32 133 000,00 |
7 436 590,98 |
39 569 590,98 |
39 569 496,66 |
39 156 714,61 |
412 782,05 |
94,32 |
361 047,05 |
297 639,51 |
63 407,54 |
|
2 0 0 3 Acquisition of immovable property |
0,00 |
|
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
2 0 0 5 Construction of buildings |
0,00 |
|
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
2 0 0 7 Fitting-out of premises |
895 000,00 |
2 430 000,00 |
3 325 000,00 |
3 296 097,79 |
448 307,71 |
2 847 790,08 |
28 902,21 |
1 560 352,14 |
1 494 630,37 |
65 721,77 |
|
2 0 0 8 Studies and technical assistance in connection with building projects |
1 100 000,00 |
185 000,00 |
1 285 000,00 |
1 282 846,62 |
836 117,24 |
446 729,38 |
2 153,38 |
466 751,68 |
396 753,70 |
69 997,98 |
|
2 0 2 2 Cleaning and maintenance |
7 423 000,00 |
0,00 |
7 423 000,00 |
7 392 338,22 |
5 311 684,25 |
2 080 653,97 |
30 661,78 |
2 222 492,02 |
1 975 241,14 |
247 250,88 |
|
2 0 2 4 Consumption of energy |
2 485 000,00 |
- 408 000,00 |
2 077 000,00 |
2 076 747,05 |
1 649 089,05 |
427 658,00 |
252,95 |
316 418,26 |
236 372,49 |
80 045,77 |
|
2 0 2 6 Security and surveillance of buildings |
7 232 000,00 |
- 300 000,00 |
6 932 000,00 |
6 895 419,49 |
6 163 588,35 |
731 831,14 |
36 580,51 |
863 369,72 |
712 755,58 |
150 614,14 |
|
2 0 2 8 Insurance |
99 000,00 |
3 000,00 |
102 000,00 |
101 979,86 |
100 453,41 |
1 526,45 |
20,14 |
1 000,00 |
0,00 |
1 000,00 |
|
2 0 2 9 Other expenditure on buildings |
211 000,00 |
50 000,00 |
261 000,00 |
259 149,53 |
207 347,47 |
51 802,06 |
1 850,47 |
102 742,03 |
69 166,70 |
33 575,33 |
|
Chapter 2 0 Buildings and associated costs |
61 288 000,00 |
8 715 000,00 |
70 003 000,00 |
69 901 602,41 |
62 900 828,92 |
7 000 773,49 |
101 397,59 |
5 894 172,90 |
5 182 559,49 |
711 613,41 |
|
2 1 0 0 Purchase, servicing and maintenance equipment and software |
6 604 000,00 |
131 000,00 |
6 735 000,00 |
6 734 641,23 |
5 588 994,37 |
1 145 646,86 |
358,77 |
2 634 542,58 |
2 626 339,60 |
8 202,98 |
|
2 1 0 2 External services for operation, creation and servicing of software and systems |
11 185 000,00 |
710 000,00 |
11 895 000,00 |
11 850 023,92 |
6 835 368,83 |
5 014 655,09 |
44 976,08 |
5 043 258,14 |
4 931 498,16 |
111 759,98 |
|
2 1 0 3 Telecommunications |
687 000,00 |
- 405 000,00 |
282 000,00 |
281 727,23 |
208 414,25 |
73 312,98 |
272,77 |
76 467,50 |
62 162,16 |
14 305,34 |
|
2 1 2 Furniture |
657 500,00 |
-85 000,00 |
572 500,00 |
498 771,09 |
264 824,58 |
233 946,51 |
73 728,91 |
268 645,03 |
265 468,39 |
3 176,64 |
|
2 1 4 Technical equipment and installations |
225 000,00 |
170 000,00 |
395 000,00 |
344 456,97 |
68 528,62 |
275 928,35 |
50 543,03 |
361 223,59 |
285 162,80 |
76 060,79 |
|
2 1 6 Vehicles |
1 585 500,00 |
0,00 |
1 585 500,00 |
1 539 292,78 |
1 437 132,84 |
102 159,94 |
46 207,22 |
190 963,11 |
62 154,45 |
128 808,66 |
|
Chapter 2 1 Data processing, equipment and movable property; purchase, hire and servicing |
20 944 000,00 |
521 000,00 |
21 465 000,00 |
21 248 913,22 |
14 403 263,49 |
6 845 649,73 |
216 086,78 |
8 575 099,95 |
8 232 785,56 |
342 314,39 |
|
2 3 0 Stationery, office supplies and various consumables |
690 000,00 |
|
690 000,00 |
477 195,82 |
379 802,22 |
97 393,60 |
212 804,18 |
266 953,27 |
253 701,88 |
13 251,39 |
|
2 3 1 Financial charges |
20 000,00 |
|
20 000,00 |
6 000,00 |
4 342,75 |
1 657,25 |
14 000,00 |
5 513,80 |
1 528,00 |
3 985,80 |
|
2 3 2 Legal expenses and damages |
70 000,00 |
780 000,00 |
850 000,00 |
850 000,00 |
731 596,63 |
118 403,37 |
0,00 |
3 150,00 |
3 150,00 |
0,00 |
|
2 3 6 Postal charges |
157 000,00 |
|
157 000,00 |
121 000,00 |
92 208,06 |
28 791,94 |
36 000,00 |
23 615,50 |
17 532,35 |
6 083,15 |
|
2 3 8 Other administrative operating expenditure |
399 000,00 |
|
399 000,00 |
363 638,62 |
314 350,44 |
49 288,18 |
35 361,38 |
51 008,18 |
26 149,85 |
24 858,33 |
|
Chapter 2 3 Current administrative expenditure |
1 336 000,00 |
780 000,00 |
2 116 000,00 |
1 817 834,44 |
1 522 300,10 |
295 534,34 |
298 165,56 |
350 240,75 |
302 062,08 |
48 178,67 |
|
2 5 2 Entertainment and representation expenses |
147 000,00 |
0,00 |
147 000,00 |
139 957,64 |
91 929,51 |
48 028,13 |
7 042,36 |
10 035,17 |
8 649,18 |
1 385,99 |
|
2 5 4 Meetings, congresses and conferences |
374 500,00 |
0,00 |
374 500,00 |
284 566,22 |
193 167,45 |
91 398,77 |
89 933,78 |
218 582,10 |
108 586,16 |
109 995,94 |
|
2 5 6 Expenditure on information and on participation in public events |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
2 5 7 Legal information service |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
Chapter 2 5 Meetings and conferences |
521 500,00 |
0,00 |
521 500,00 |
424 523,86 |
285 096,96 |
139 426,90 |
96 976,14 |
228 617,27 |
117 235,34 |
111 381,93 |
|
2 7 0 Limited consultations, studies and surveys |
0,00 |
|
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
2 7 2 Documentation, library and archiving expenditure |
1 615 000,00 |
-65 000,00 |
1 550 000,00 |
1 523 245,53 |
1 180 075,92 |
343 169,61 |
26 754,47 |
251 367,05 |
221 915,06 |
29 451,99 |
|
2 7 4 0 Official Journal |
450 000,00 |
|
450 000,00 |
331 433,57 |
331 433,57 |
0,00 |
118 566,43 |
0,00 |
0,00 |
0,00 |
|
2 7 4 1 General publications |
637 500,00 |
- 112 000,00 |
525 500,00 |
514 350,28 |
494 358,12 |
19 992,16 |
11 149,72 |
0,00 |
0,00 |
0,00 |
|
2 7 4 2 Other information expenditure |
156 500,00 |
-39 000,00 |
|
116 039,46 |
95 289,29 |
|
|
54 192,84 |
51 362,29 |
2 830,55 |
|
Chapter 2 7 Information: acquisition, archiving, production and distribution |
2 859 000,00 |
- 216 000,00 |
2 643 000,00 |
2 485 068,84 |
2 101 156,90 |
383 911,94 |
157 931,16 |
305 559,89 |
273 277,35 |
32 282,54 |
|
Title 2 Buildings, furniture, equipment and miscellaneous operating expenditure |
86 948 500,00 |
9 800 000,00 |
96 748 500,00 |
95 877 942,77 |
81 212 646,37 |
14 665 296,40 |
870 557,23 |
15 353 690,76 |
14 107 919,82 |
1 245 770,94 |
|
3 7 1 0 Court expenses |
59 000,00 |
0,00 |
59 000,00 |
50 589,62 |
42 706,90 |
7 882,72 |
8 410,38 |
0,00 |
0,00 |
0,00 |
|
3 7 1 1 Arbitration Committee provided for in Article 18 of the EAEC Treaty |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
Chapter 3 7 Expenditure relating to certain institutions and bodies |
59 000,00 |
0,00 |
59 000,00 |
50 589,62 |
42 706,90 |
7 882,72 |
8 410,38 |
0,00 |
0,00 |
0,00 |
|
Title 3 Expenditure resulting from special functions carried out by the institution |
59 000,00 |
0,00 |
59 000,00 |
50 589,62 |
42 706,90 |
7 882,72 |
8 410,38 |
0,00 |
0,00 |
0,00 |
|
10 0 Provisional appropriations |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
10 1 Contingency reserve |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
Title 10 Other expenditure |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
Total |
399 344 000,00 |
0,00 |
399 344 000,00 |
394 095 585,05 |
373 290 208,44 |
20 805 376,61 |
5 248 414,95 |
22 240 120,22 |
19 188 159,20 |
3 051 961,02 |
ANNEX IVb
IMPLEMENTATION OF COMMITMENT APPROPRIATIONS BY SERVICE
|
(in euros) |
||
|
Services |
Final appropriations in the financial year |
Commitments |
|
Directorate-General Personnel and Finance |
|
|
|
Chapter 1 0 |
32 331 500,00 |
31 111 258,20 |
|
Chapter 1 2 |
241 187 500,00 |
238 553 826,79 |
|
Chapter 1 4 |
8 323 474,50 |
8 177 808,33 |
|
Chapter 1 6 |
5 950 400,00 |
5 615 096,46 |
|
Chapter 2 3 |
20 000,00 |
6 000,00 |
|
Chapter 2 5 |
12 000,00 |
12 000,00 |
|
Total |
287 824 874,50 |
283 475 989,78 |
|
Directorate-General Infrastructure |
|
|
|
Chapter 1 4 |
112 500,00 |
87 588,00 |
|
Chapter 1 6 |
88 000,00 |
87 443,43 |
|
Chapter 2 0 |
70 003 000,00 |
69 901 602,41 |
|
Chapter 2 1 |
21 463 500,00 |
21 248 913,22 |
|
Chapter 2 3 |
1 234 500,00 |
958 906,64 |
|
Chapter 2 7 |
681 500,00 |
551 833,57 |
|
Total |
93 583 000,00 |
92 836 287,27 |
|
Directorate-General Translation |
|
|
|
Chapter 1 4 |
11 267 113,50 |
11 258 019,45 |
|
Total |
11 267 113,50 |
11 258 019,45 |
|
Interpretation Directorate |
|
|
|
Chapter 1 4 |
2 797 752,00 |
2 797 752,00 |
|
Total |
2 797 752,00 |
2 797 752,00 |
|
Directorate-General Library, Research and Documentation |
|
|
|
Chapter 1 4 |
34 660,00 |
34 660,00 |
|
Chapter 2 7 |
1 257 000,00 |
1 232 793,49 |
|
Total |
1 291 660,00 |
1 267 453,49 |
|
Protocol and Visits Directorate |
|
|
|
Chapter 2 1 |
1 500,00 |
0,00 |
|
Chapter 2 3 |
11 500,00 |
2 927,80 |
|
Chapter 2 5 |
509 500,00 |
412 523,86 |
|
Total |
522 500,00 |
415 451,66 |
|
Communication Directorate |
|
|
|
Chapter 2 7 |
704 500,00 |
700 441,78 |
|
Total |
704 500,00 |
700 441,78 |
|
Other services (Court Registries and Legal Adviser on Administrative Matters) |
|
|
|
Chapter 1 0 |
342 000,00 |
342 000,00 |
|
Chapter 1 6 |
101 600,00 |
101 600,00 |
|
Chapter 2 3 |
850 000,00 |
850 000,00 |
|
Chapter 3 7 |
59 000,00 |
50 589,62 |
|
Total |
1 352 600,00 |
1 344 189,62 |
|
General total |
399 344 000,00 |
394 095 585,05 |
ANNEX V
USE OF ASSIGNED REVENUE IN 2017
|
(in euros) |
|||||||
|
|
Assigned revenue carried over 2016 to 2017 |
Assigned revenue 2017 |
Payments |
Cancellation of assigned revenue for 2016 not eligible for carrying over |
Assigned revenue carried over (1) 2017 to 2018 |
||
|
570,66 |
2 311,26 |
1 712,88 |
570,66 |
598,38 |
||
|
98 427,26 |
41 538,40 |
98 180,50 |
246,76 |
41 538,40 |
||
|
256 131,61 |
317 071,76 |
255 977,77 |
153,84 |
317 071,76 |
||
|
13 664,82 |
1 624,36 |
713,16 |
4 298,82 |
10 277,20 |
||
|
Title 1 — Persons working with the institution |
368 794,35 |
362 545,78 |
356 584,31 |
5 270,08 |
369 485,74 |
||
|
202 263,72 |
205 305,42 |
262 934,61 |
5 544,50 |
139 090,03 |
||
|
150 392,48 |
249 962,09 |
115 047,84 |
5 860,97 |
279 445,76 |
||
|
32 530,80 |
43 270,50 |
33 266,49 |
23,02 |
42 511,79 |
||
|
951,59 |
782,65 |
951,59 |
0,00 |
782,65 |
||
|
41 946,53 |
323,91 |
40 000,00 |
1 946,53 |
323,91 |
||
|
Title 2 — Buildings, furniture, equipment and miscellaneous operating expenditure |
428 085,12 |
499 644,57 |
452 200,53 |
13 375,02 |
462 154,14 |
||
|
2 391,00 |
4 434,73 |
6 622,73 |
0,00 |
203,00 |
||
|
Title 3 — Expenditure resulting from special functions carried out by the institution |
2 391,00 |
4 434,73 |
6 622,73 |
0,00 |
203,00 |
||
|
Total |
799 270,47 |
866 625,08 |
815 407,57 |
18 645,10 |
831 842,88 |
||
(1) Internal assigned revenue is carried over for one year only, in accordance with Article 14(b) of the Financial Regulation.