# C_2005269EN.01002901.xml

| 28.10.2005 | EN | Official Journal of the European Union | C 269/29 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/29

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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. |

(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

Total

16 546

14 466

Total CA

Total CA

16 596

16 313

—

—

283

1 183

382

—

56

Total PA

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 |

(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)

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)

Total expenditure (b)

16 290

15 444

Outturn for the financial year (a - b)

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

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 |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets
   (1)

Fixed assets

1

Fixed capital

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

Subtotal

6 077

4 711

Financial fixed assets, guarantee

5

5

Long-term liabilities

Long-term liabilities

Subtotal

Subtotal

5 702

5 669

Liabilities on assigned revenue

—

—

Stocks

Stocks

Subtotal

Subtotal

—

—

Office equipment

35

Current liabilities

Current liabilities

Subtotal

Subtotal

—

35

Liabilities on assigned revenue not received

315

Long-term assets

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

Subtotal

—

3

Sundry accounts payable

90

86

Current assets

Current assets

VAT/other taxes

91

90

Commission

315

Bank interest to be returned to the EU

148

64

Other advances

26

37

Subtotal

Subtotal

1 708

4 876

Recoverable VAT

34

34

Suspense accounts

Suspense accounts

Sundry accounts receivable

74

81

Current payments

0

0

Subtotal

Subtotal

134

467

Sums to be reused

157

Cash accounts

Cash accounts

Subtotal

Subtotal

0

157

Bank accounts (2)

2

1 905

3 532

Cash

3

5

Imprest account

41

33

Subtotal

Subtotal

1 949

3 570

Total

Total

7 785

9 744

Total

Total

7 785

9 744

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(1)  Fixed assets are shown net. The figures for 2002 have therefore been recalculated for purposes of comparison.

1

(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.

2

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