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Document 52005XC1028(14)
European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004
European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004
European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004
JO C 269, 28.10.2005, p. 29–32
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV)
|
28.10.2005 |
EN |
Official Journal of the European Union |
C 269/29 |
European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004
(2005/C 269/08)
The complete version of the final accounts may be found at the following address:
http://www.cedefop.eu.int/current_act.asp
Table 1
Implementation of the budget for the financial year 2004
|
(1000 euro) |
|||||||||||||
|
Revenue |
Expenditure |
||||||||||||
|
Origin of revenue |
Revenue entered in the final budget for the financial year |
Revenue collected |
Allocation of expenditure |
Appropriations in the final budget |
Appropriations carried over from the previous financial year |
||||||||
|
entered |
committed |
paid |
carried over |
cancelled |
available |
committed |
paid |
carried over |
cancelled |
||||
|
Community subsidies |
15 800 |
13 700 |
Title I Staff (NDA) |
9 243 |
9 045 |
8 579 |
466 |
198 |
443 |
0 |
393 |
0 |
50 |
|
Financial and other revenue |
72 |
42 |
Title II Administration (NDA) |
1 395 |
1 310 |
768 |
542 |
85 |
358 |
0 |
352 |
0 |
6 |
|
Subsidy from non-Member States |
359 |
277 |
Title III Operating activities (DA) |
|
|
|
|
|
|
|
|
|
|
|
Phare assigned revenue |
315 |
359 |
CA |
5 234 |
5 234 |
— |
— |
— |
— |
— |
— |
— |
— |
|
Other assigned revenue |
0 |
88 |
PA |
3 062 |
— |
2 508 |
— |
554 |
3 138 |
— |
2 702 |
— |
436 |
|
|
|
|
Assigned revenue Phare and non-Member States |
724 |
724 |
415 |
309 |
0 |
382 |
382 |
319 |
63 |
— |
|
Total |
16 546 |
14 466 |
Total CA |
16 596 |
16 313 |
— |
— |
283 |
1 183 |
382 |
— |
|
56 |
|
Total PA |
14 424 |
— |
12 270 |
1 317 |
837 |
4 321 |
0 |
3 766 |
63 |
492 |
|||
|
NB: The totals may contain differences due to the effects of rounding. NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations). DA: differentiated appropriations (commitment appropriations may differ from payment appropriations). CA: commitment appropriations in a differentiated appropriations system. PA: payment appropriations in a differentiated appropriations system. |
|||||||||||||
Table 2
Revenue and expenditure account for the financial years 2004 and 2003
|
(1000 euro) |
||
|
|
2004 |
2003 |
|
Revenue |
||
|
Commission subsidies |
13 700 |
14 500 |
|
Revenue from previous financial years |
0 |
0 |
|
Miscellaneous revenue |
42 |
3 |
|
Assigned revenue (Phare and third countries) |
724 |
792 |
|
Financial revenue |
0 |
0 |
|
Total revenue (a) |
14 466 |
15 295 |
|
Budgetary expenditure for the financial year |
||
|
Staff — Title I of the budget |
||
|
Payments |
8 579 |
7 554 |
|
Appropriations carried over |
466 |
443 |
|
Administration — Title II of the budget |
||
|
Payments |
768 |
778 |
|
Appropriations carried over |
542 |
358 |
|
Operating activities — Title III of the budget (except for assigned revenue) |
||
|
Payments |
2 508 |
2 381 |
|
Payments on RAL (outstanding commitments)at 31.12.2003 |
2 702 |
|
|
Appropriations carried over |
0 |
3 138 |
|
Assigned revenue (Phare and third countries) |
||
|
Payments |
416 |
546 |
|
Appropriations carried over |
309 |
246 |
|
Total expenditure (b) |
16 290 |
15 444 |
|
Outturn for the financial year (a - b) |
– 1 824 |
– 149 |
|
Balance carried over from the previous financial year |
– 993 |
0 |
|
Appropriations carried over and cancelled |
56 |
399 |
|
Neutralisation of the carry-over n-1 in Title 3 linked to the change to differentiated appropriations |
3 138 |
|
|
Sums for reuse from the previous financial year not used |
1 |
10 |
|
Refunds to the Commission |
|
– 716 |
|
Exchange-rate differences |
– 4 |
8 |
|
Balance for the financial year |
374 |
– 448 |
Table 3
Balance sheet at 31 December 2004 and 31 December 2003
|
(1000 euro) |
|||||
|
Assets |
2004 |
2003 |
Liabilities |
2004 |
2003 |
|
Fixed assets (1) |
|
|
Fixed capital |
|
|
|
Intangible fixed assets |
183 |
14 |
Own capital |
5 702 |
5 704 |
|
Buildings |
5 059 |
5 179 |
Balance for the financial year |
375 |
-993 |
|
Equipment and furniture |
455 |
471 |
Subtotal |
6 077 |
4 711 |
|
Financial fixed assets, guarantee |
5 |
5 |
Long-term liabilities |
|
|
|
Subtotal |
5 702 |
5 669 |
Liabilities on assigned revenue |
— |
— |
|
Stocks |
|
|
Subtotal |
— |
— |
|
Office equipment |
|
35 |
Current liabilities |
|
|
|
Subtotal |
— |
35 |
Liabilities on assigned revenue not received |
|
315 |
|
Long-term assets |
|
|
Appropriations carried over against Titles I, II and III |
1 008 |
3 939 |
|
Staff loans |
|
3 |
Appropriations carried over against assigned revenue |
371 |
382 |
|
Commission subsidy |
— |
— |
Recoverable amounts |
0 |
0 |
|
Subtotal |
— |
3 |
Sundry accounts payable |
90 |
86 |
|
Current assets |
|
|
VAT/other taxes |
91 |
90 |
|
Commission |
|
315 |
Bank interest to be returned to the EU |
148 |
64 |
|
Other advances |
26 |
37 |
Subtotal |
1 708 |
4 876 |
|
Recoverable VAT |
34 |
34 |
Suspense accounts |
|
|
|
Sundry accounts receivable |
74 |
81 |
Current payments |
0 |
0 |
|
Subtotal |
134 |
467 |
Sums to be reused |
|
157 |
|
Cash accounts |
|
|
Subtotal |
0 |
157 |
|
Bank accounts (2) |
1 905 |
3 532 |
|
|
|
|
Cash |
3 |
5 |
|
|
|
|
Imprest account |
41 |
33 |
|
|
|
|
Subtotal |
1 949 |
3 570 |
|
|
|
|
Total |
7 785 |
9 744 |
Total |
7 785 |
9 744 |
(1) Fixed assets are shown net. The figures for 2002 have therefore been recalculated for purposes of comparison.
(2) The substantial volume of funds in bank accounts at the end of the financial year is due to the payments made by the Commission to finance transactions for which the appropriations were carried over to the following financial year.