# C_2007309EN.01006201.xml

| 19.12.2007 | EN | Official Journal of the European Union | C 309/62 |
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19.12.2007

EN

Official Journal of the European Union

C 309/62

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REPORT

REPORT

on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2006 together with the Agency's replies

(2007/C 309/11)

CONTENTS

| 1-2 | INTRODUCTION |
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1-2

| 3-6 | STATEMENT OF ASSURANCE |
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3-6

| 7 | OBSERVATION |
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7

Tables 1 to 4

The Agency's replies

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. |
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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.

1

| 2. | Table 1summarises the Agency's competences and activities. Key data summarised from the financial statements drawn up by the Agency for the financial year 2006 is presented in Tables 2, 3 and 4 for information purposes. |
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2.

Table 1summarises the Agency's competences and activities. Key data summarised from the financial statements drawn up by the Agency for the financial year 2006 is presented in Tables 2, 3 and 4 for information purposes.

Table 1

Tables 2, 3 and 4

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. |
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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.

2

| 4. | The Agency's accounts for the financial year ended 31 December 2006 (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. |
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4.

The Agency's accounts for the financial year ended 31 December 2006 (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.

3

| 5. | The Court conducted its audit in accordance with the IFAC and INTOSAI 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. |
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5.

The Court conducted its audit in accordance with the IFAC and INTOSAI 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 2006 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.The observation which follows does not call the Court's Statement into question. |
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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 2006 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.The observation which follows does not call the Court's Statement into question.

Reliability of the accountsThe Agency's accounts for the financial year ended 31 December 2006 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.The observation which follows does not call the Court's Statement into question.

OBSERVATION

| 7. | In 2006, the Director signed 19 decisions for approximately 880 000 euro authorising budgetary transfers from article to article within chapters. Contrary to the Financial Regulation, the Governing Board did not receive the required information (4). Thus, the budgetary principle of specification was not strictly observed. |
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7.

In 2006, the Director signed 19 decisions for approximately 880 000 euro authorising budgetary transfers from article to article within chapters. Contrary to the Financial Regulation, the Governing Board did not receive the required information (4). Thus, the budgetary principle of specification was not strictly observed.

4

This report was adopted by the Court of Auditors in Luxembourg at its meeting of 27 September 2007.

For the Court of Auditors

Hubert WEBER

President

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(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).

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(2)  OJ L 248, 16.9.2002, p. 1.

2

(3)  These accounts were drawn up on 4 June 2007 and received by the Court on 2 July 2007.

3

(4)  Article 23 of the Financial Regulation.

4

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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 the Council Regulation (EC) No 2062/94 as amended by Council Regulation (EC) No 1112/2005 | Governance | Resources made available to the Agency in 2006

  (Data for 2005) | Products and services provided during 2006 |
| --- | --- | --- | --- | --- |
| 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. |

Areas of Community competence deriving from the Treaty

Competences of the Agency as defined in the Council Regulation (EC) No 2062/94 as amended by Council Regulation (EC) No 1112/2005

Governance

Resources made available to the Agency in 2006

(Data for 2005)

Products and services provided during 2006

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

| — | To collect, analyse and disseminate information on national and Community priorities and on research. |
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—

To collect, analyse and disseminate information on national and Community priorities and on research.

| — | To promote cooperation and the exchange of information, including information on training programmes. |
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—

To promote cooperation and the exchange of information, including information on training programmes.

| — | To supply the Community bodies and the Member States with information they require to formulate and implement policies, in particular as regards the impact on small and medium-sized enterprises. |
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—

To supply the Community bodies and the Member States with information they require to formulate and implement policies, in particular as regards the impact on small and medium-sized enterprises.

| — | To make available information on preventive activities. |
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—

To make available information on preventive activities.

| — | To contribute to the development of strategies and Community action programmes |
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—

To contribute to the development of strategies and Community action programmes

| — | To set up a network comprising national focal points and topic centres. |
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—

To set up a network comprising national focal points and topic centres.

1.   Governing Board

Composition

| — | 1 representative of the Government of each Member State. |
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—

1 representative of the Government of each Member State.

| — | 1 representative of the employers' organisations of each Member State. |
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—

1 representative of the employers' organisations of each Member State.

| — | 1 representative of the employees' organisations of each Member State. |
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—

1 representative of the employees' organisations of each Member State.

| — | 3 representatives of the Commission. |
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—

3 representatives of the Commission.

Task

To adopt the Agency's work programme, budget and annual general report.

2.   Bureau

Composition

| — | Chairman and 3 vice-chairmen of the Board |
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—

Chairman and 3 vice-chairmen of the Board

| — | Coordinators from each of the three interest groups |
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—

Coordinators from each of the three interest groups

| — | 1 additional member from each of the groups and the Commission |
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—

1 additional member from each of the groups and the Commission

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

European Court of Auditors.

6.   Discharge authority

Parliament on a recommendation by the Council.

Final budget:

| — | 14,1 million euro (13,7 million euro) |
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—

14,1 million euro (13,7 million euro)

Including:

| — | Community subsidy, DG Employment: 93,5 % (96%) |
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—

Community subsidy, DG Employment: 93,5 % (96%)

| — | Community subsidy, DG Enlargement: 4,5 % (3%) |
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—

Community subsidy, DG Enlargement: 4,5 % (3%)

| — | Miscellaneous revenue: 2 % (1%) |
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—

Miscellaneous revenue: 2 % (1%)

Staff at 31 December 2006:

40 (40) posts in the establishment plan,

of which, posts filled: 33 (32)

posts vacant: 7 (8)

26 (20) other posts (auxiliary contracts, seconded national experts and local staff).

Total staff: 59 (52)

assigned to

| — | operational tasks: 42 (35) |
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—

operational tasks: 42 (35)

| — | administrative tasks: 9 (9) |
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—

administrative tasks: 9 (9)

| — | mixed tasks: 8 (8) |
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—

mixed tasks: 8 (8)

Building the links — Networking:

| — | Strengthening of tri-partism in the Agency networks |
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—

Strengthening of tri-partism in the Agency networks

| — | Institutional capacity building in Accession and Candidate Countries (Phare programmess) |
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—

Institutional capacity building in Accession and Candidate Countries (Phare programmess)

Communicating Information:

| — | Safe Start! — European Week 2006 campaign on young workers. |
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—

Safe Start! — European Week 2006 campaign on young workers.

| — | Healthy Workplace Initiative — SME-targeted campaign in EU 10, Romania and Bulgaria. |
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—

Healthy Workplace Initiative — SME-targeted campaign in EU 10, Romania and Bulgaria.

| — | Multilingual web-based and printed information services on occupational safety and health. |
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—

Multilingual web-based and printed information services on occupational safety and health.

Developing knowledge:

| — | Information products for national and European Week campaign 2006 (on Young People) and 2007 (MSDs) |
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—

Information products for national and European Week campaign 2006 (on Young People) and 2007 (MSDs)

| — | Information products on Ageing Workers, OSH & Economic Performance, and the HORECA Sector |
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—

Information products on Ageing Workers, OSH & Economic Performance, and the HORECA Sector

| — | Risk Observatory information products including reports on OSH research priorities, biological agents and ultraviolet radiation; data collection on stress, vibration and skin problems, and on young workers and musculoskeletal disorders for the European Weeks 2006 and 2007, feasibility study for a company survey |
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—

Risk Observatory information products including reports on OSH research priorities, biological agents and ultraviolet radiation; data collection on stress, vibration and skin problems, and on young workers and musculoskeletal disorders for the European Weeks 2006 and 2007, feasibility study for a company survey

Source: Information supplied by the Agency.

Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts: these accounts are drawn up on a accrual basis.

Table 2

European Agency for Safety and Health at Work (Bilbao) — Implementation of the budget for the financial year 2006

| (1000 euro) |
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| 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 | 13 200 | 11 900 | Title I
  Staff | 4 556 | 4 080 | 3 831 | 125 | 600 | 75 | 28 | 47 |
| Other revenue | 247 | 248 | Title II
  Administration | 1 524 | 1 481 | 1 083 | 381 | 61 | 331 | 313 | 17 |
| | | | Title III
  Operating activities | 7 367 | 7 025 | 5 060 | 1 963 | 344 | 2 213 | 1 814 | 400 |
| Assigned revenue (1) | 518 | 312 | Assigned revenue (1) | 518 | 407 | 324 | 194 | 0 | 206 | 0 | 206 |
| Total | 13 965 | 12 460 | Total | 13 965 | 12 993 | 10 298 | 2 663 | 1 005 | 2 825 | 2 155 | 670 |
| 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. |

(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

13 200

11 900

Title I

Staff

4 556

4 080

3 831

125

600

75

28

47

Other revenue

247

248

Title II

Administration

1 524

1 481

1 083

381

61

331

313

17

Title III

Operating activities

7 367

7 025

5 060

1 963

344

2 213

1 814

400

Assigned revenue (1)

518

312

Assigned revenue (1)

518

407

324

194

0

206

0

206

Total

13 965

12 460

Total

13 965

12 993

10 298

2 663

1 005

2 825

2 155

670

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 2006 and 2005

| (1000 euro) |
| --- |
| | 2006 | 2005 |
| Operating revenue |
| Community subsidy | 11 730 | 11 021 |
| Other subsidies | 238 | 284 |
| Other incomes | 1 580 | 2 460 |
| Total (a) | 13 548 | 13 765 |
| Operating expenditure |
| Staff expenditure | 3 640 | 3 312 |
| Fixed asset-related expenditure (2) | 139 | –14 |
| Other administrative expenditure | 1 825 | 1 692 |
| Other operational expenditure | 8 028 | 8 584 |
| Total (b) | 13 632 | 13 575 |
| Surplus/(deficit) from operating activities (c = a – b) | –84 | 190 |
| Financial expenditure (d) | 6 | 7 |
| Surplus/(deficit) from non operating activities (e = d) | –6 | –7 |
| Economic result for the year (f = c + e) | –90 | 183 |

(1000 euro)

2006

2005

Operating revenue

Community subsidy

11 730

11 021

Other subsidies

238

284

Other incomes

1 580

2 460

Total (a)

13 548

13 765

Operating expenditure

Staff expenditure

3 640

3 312

Fixed asset-related expenditure (2)

139

–14

Other administrative expenditure

1 825

1 692

Other operational expenditure

8 028

8 584

Total (b)

13 632

13 575

Surplus/(deficit) from operating activities (c = a – b)

–84

190

Financial expenditure (d)

6

7

Surplus/(deficit) from non operating activities (e = d)

–6

–7

Economic result for the year (f = c + e)

–90

183

Table 4

European Agency for Safety and Health at Work (Bilbao) — Balance sheet at 31 December 2006 and 2005

| (1000 euro) |
| --- |
| | 2006 | 2005 |
| Non-current assets |
| Intangible assets | 71 | 88 |
| Tangible assets | 247 | 247 |
| Long-term receivables | 4 | 4 |
| Current assets |
| Short-term pre-financing | 435 | 454 |
| Short-term receivables | 27 | 142 |
| Cash and cash equivalents | 2 990 | 3 392 |
| Total assets | 3 774 | 4 327 |
| Current liabilities |
| Provisions for risks and charges | 63 | 58 |
| Accounts payable | 1 981 | 2 448 |
| Total liabilities | 2 044 | 2 507 |
| Net assets |
| Accumulated surplus/deficit | 1 820 | 1 637 |
| Economic result for the year | –90 | 183 |
| Total net assets | 1 730 | 1 820 |
| Total liabilities and net assets | 3 774 | 4 327 |

(1000 euro)

2006

2005

Non-current assets

Intangible assets

71

88

Tangible assets

247

247

Long-term receivables

4

4

Current assets

Short-term pre-financing

435

454

Short-term receivables

27

142

Cash and cash equivalents

2 990

3 392

Total assets

3 774

4 327

Current liabilities

Provisions for risks and charges

63

58

Accounts payable

1 981

2 448

Total liabilities

2 044

2 507

Net assets

Accumulated surplus/deficit

1 820

1 637

Economic result for the year

–90

183

Total net assets

1 730

1 820

Total liabilities and net assets

3 774

4 327

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(1)  The amount entered in the budget for assigned revenue is 661 000 euro, of which only 518 000 euro have been received.

In order to present a correct image, the correct amount of 518 000 euro is given here.

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.

(2)  The negative amount presented for 2005 is the result of corrections.

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THE AGENCY'S REPLIES

| 1. | The Agency accepts the observation. As from July 2007, the Board is notified of any transfer decisions made by the Director via the Agency's extranet. |
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1.

The Agency accepts the observation. As from July 2007, the Board is notified of any transfer decisions made by the Director via the Agency's extranet.

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