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Document 52005XC0331(10)
Publication of the final accounts for the financial year 2003 — European Medicines Agency
Publication of the final accounts for the financial year 2003 — European Medicines Agency
Publication of the final accounts for the financial year 2003 — European Medicines Agency
JO C 78, 31.3.2005, p. 23–27
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV)
|
31.3.2005 |
EN |
Official Journal of the European Union |
C 78/23 |
Publication of the final accounts for the financial year 2003 — European Medicines Agency
(2005/C 78/07)
The complete version of the final accounts may be found at the following address:
http://www.emea.eu.int
Table 1
Implementation of the budget for the financial year 2003
|
(million euro) |
||||||||||||||||
|
Revenue |
Expenditure |
|||||||||||||||
|
Source of revenue |
Revenue entered in the final budget for the financial year |
Revenue received |
Expenditure allocation |
Appropriations in the final budget |
Appropriations carried over from the previous financial year |
Appropriations available (2003 budget and financial year 2002) |
||||||||||
|
entered |
committed |
paid |
carried over |
cancelled |
outstanding commitments |
paid |
cancelled |
appropriations |
committed |
paid |
carried over |
cancelled |
||||
|
Community subsidies (1) |
23,0 |
22,5 |
Title I Staff |
31,5 |
29,7 |
29,2 |
0,5 |
1,8 |
0,4 |
0,3 |
0,1 |
31,9 |
30,1 |
29,5 |
0,5 |
1,9 |
|
Own revenue |
59,0 |
60,1 |
Title II Administration |
19,7 |
19,2 |
11,9 |
7,3 |
0,5 |
1,9 |
1,5 |
0,4 |
21,6 |
21,1 |
13,4 |
7,3 |
0,9 |
|
Other revenue |
2,2 |
1,8 |
Title III Operating activities |
33,0 |
32,8 |
24,5 |
8,3 |
0,2 |
4,5 |
4,2 |
0,3 |
37,5 |
37,3 |
28,7 |
8,3 |
0,5 |
|
Total |
84,2 |
84,4 |
Total |
84,2 |
81,7 |
65,6 |
16,1 |
2,5 |
6,8 |
6,0 |
0,8 |
91,0 |
88,5 |
71,6 |
16,1 |
3,3 |
Table 2
Revenue and expenditure accounts for the financial years 2003 and 2002
|
(1000 euro) |
||
|
|
2003 |
2002 (2) |
|
Revenue |
||
|
Fees relating to marketing authorisations |
58 657 |
38 372 |
|
Commission subsidy including subsidies received from the EEA |
19 786 |
14 846 |
|
Community subsidy for orphan medicines |
2 814 |
2 407 |
|
Contributions for Community programmes |
1 208 |
9 |
|
Administrative revenue |
2 153 |
1 688 |
|
Sundry revenue |
848 |
54 |
|
Total (a) |
85 466 |
57 376 |
|
Expenditure (3) |
||
|
Staff expenditure |
29 663 |
26 216 |
|
Administrative expenditure |
10 905 |
10 718 |
|
Operating expenditure |
32 838 |
21 467 |
|
Depreciation |
2 364 |
0 |
|
Total (b) |
75 770 |
58 401 |
|
Result (c = a – b) |
9 696 |
– 1 025 |
|
Other factors |
||
|
Appropriations carried over from the previous financial year and cancelled (d) |
823 |
1 377 |
|
Exchange-rate differences and other adjustments (e) |
413 |
– 352 |
|
Balance for the financial year (c + d + e) |
10 932 |
0 |
Table 3
Balance sheets as at 31 December 2003 and 31 December 2002 (4)
|
(1000 euro) |
|||||
|
Assets |
2003 |
2002 |
Liabilities |
2003 |
2002 |
|
Intangible assets |
3 401 |
0 |
Own capital |
|
|
|
|
|
|
Budget outturn (a) |
4 037 |
— |
|
Fixed assets |
|
|
Outturn after adjustments (b) |
6 895 |
— |
|
Plant, machinery and tools |
1 635 |
146 |
Economic outturn (a + b) |
10 932 |
— |
|
Furniture and vehicle fleet |
1 011 |
991 |
Outturn carried over from previous financial years (5) |
6 872 |
2 684 |
|
Computer equipment |
2 548 |
1 547 |
Subtotal |
17 804 |
2 684 |
|
Subtotal |
5 194 |
2 684 |
|
|
|
|
|
|
|
Current liabilities |
|
|
|
Current assets |
|
|
Amounts owed to Community institutions and bodies |
479 |
444 |
|
VAT paid and to be recovered |
1 105 |
571 |
Payment appropriations to be carried over |
11 936 |
6 811 |
|
Amounts receivable from Community institutions and bodies |
107 |
3 744 |
Sundry accounts payable |
127 |
603 |
|
Sundry accounts receivable |
1 034 |
2 854 |
Advances from customers |
8 845 |
9 293 |
|
Sundry receivables |
64 |
0 |
Subtotal |
21 387 |
17 151 |
|
Subtotal |
2 310 |
7 169 |
|
|
|
|
Available assets |
28 286 |
9 982 |
|
|
|
|
Total |
39 191 |
19 835 |
Total |
39 191 |
19 835 |
Table 4
Differences between the general implementing rules and the Agency's implementing rules
|
Committee for the evaluation of tenders (6) |
||
|
|
Articles 145 and 146 of the general implementing rules |
Article 107 of the Agency's implementing rules |
|
Contract threshold: |
13 800 euro |
75 000 euro |
|
Rules for negotiated procedures in respect of low-value contracts |
||
|
Value of contracts |
Article 129 of the general implementing rules |
Article 89 of the Agency's implementing rules |
|
Less than 200 euro |
payment of costs against invoices |
provided for in Article 82 but threshold unspecified |
|
Less than 1 050 euro: negotiated procedure |
award on the basis of a single tender |
less than 1 500 euro: award on the basis of a single tender |
|
Between 1 050 and 13 800 euro: negotiated procedure with: |
at least 3 candidates consulted |
between 1 500 and 13 800 euro: at least 3 candidates consulted |
|
Between 13 800 and 50 000 euro, restricted procedure but without a CEI (7) with: |
at least 5 candidates consulted |
at least 3 candidates consulted |
(1) Includes subsidies received from the European Economic Area.
(2) The data for the financial year 2002 have not been reprocessed according to the accounting principles followed for the financial year 2003 (see paragraph 8 of the report).
(3) The portion of the appropriations carried over which is to be regarded as expenditure for the financial year has been evaluated on an overall basis rather than on the basis of examining individual transactions.
(4) Use of the model proposed by the Commission has resulted in balances being reallocated between the existing headings.
(5) For 2002, the sum corresponds to the total of net fixed assets. For 2003, the sum also includes 4 188 000 euro corresponding to the activation in 2003 of assets acquired in previous years (see paragraph 10 of the report).
(6) The only committee for the evaluation of tenders proposed by the Agency is the Advisory Committee on Procurement and Contracts, which is required to give its opinion on contracts involving amounts exceeding 75 000 euro (Article 107), whereas this threshold is 13 800 euro in the general implementing rules.
(7) CEI: Call for expressions of interest.