# C_2005269EN.01004401.xml

| 28.10.2005 | EN | Official Journal of the European Union | C 269/44 |
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28.10.2005

EN

Official Journal of the European Union

C 269/44

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European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for the financial year 2004

(2005/C 269/12)

The complete version of the final accounts may be found at the following address:

http://www.emcdda.eu.int/?nnodeid=6465

Table 1

Implementation of the budget for the financial year 2004

| (1000 euro) |
| --- |
| Revenue | Final appropriations for the financial year | Appropriations carried over from previous financial years |
| | Revenue entered in the final budget for the financial year | Revenue collected | | entered | committed | paid | carried over | cancelled | available | committed | paid | cancelled |
| Commission subsidy | 11 730 | 11 730 | Title I
  Staff (NDA) | 6 171 | 5 998 | 5 831 | 122 | 218 | 80 | 80 | 61 | 18 |
| Subsidy from Norway | 514 | 514 | Title II
  Administration (NDA) | 1 479 | 1 444 | 1 088 | 356 | 35 | 267 | 267 | 210 | 57 |
| Miscellaneous revenue | | 33 | Title III
  Operating activities (DA) | | | | | | 1 469 | 1 452 | 1 299 | 170 |
| PHARE assigned revenue | | 211 | — | CA |

(1000 euro)

Revenue

Final appropriations for the financial year

Appropriations carried over from previous financial years

Revenue entered in the final budget for the financial year

Revenue collected

entered

committed

paid

carried over

cancelled

available

committed

paid

cancelled

Commission subsidy

11 730

11 730

Title I

Staff (NDA)

6 171

5 998

5 831

122

218

80

80

61

18

Subsidy from Norway

514

514

Title II

Administration (NDA)

1 479

1 444

1 088

356

35

267

267

210

57

Miscellaneous revenue

33

Title III

Operating activities (DA)

1 469

1 452

1 299

170

PHARE assigned revenue

211

—

CA

4 594

4 509

85

Assigned revenue — third countries

| — | PA |
| --- | --- |

—

PA

4 594

2 342

1 260

992

Other assigned revenue

Assigned revenue

223

218

201

22

12 244

12 488

Total CA

Total CA

12 244

11 951

Total PA

Total PA

12 244

9 262

1 737

1 245

2 039

2 016

1 771

267

NDA: non-differentiated appropriations (commitment appropriations are equal in amount to payment appropriations).

DA: differentiated appropriations (commitment appropriations may differ in amount to payment appropriations).

CA: commitment appropriations in the context of differentiated appropriations.

PA: payment appropriations in the context of differentiated appropriations.

Table 2

Revenue and expenditure accounts for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Subsidies from the Commission | 11 730 | 9 300 |
| Subsidies from Norway | 514 | 421 |
| Assigned revenue | 211 | 335 |
| Miscellaneous revenue | 33 | 67 |
| Total revenue (a) | 12 488 | 10 122 |
| Budgetary expenditure for the financial year |
| Staff — Title I of the budget |
| Payments | 5 832 | 5 189 |
| Appropriations carried over | 122 | 80 |
| Administration — Title II of the budget |
| Payments | 1 088 | 555 |
| Appropriations carried over | 355 | 267 |
| Operating activities — Title III of the budget (except assigned revenue) |
| Payments against payment appropriations for the financial year | 2 342 | 2 057 |
| Appropriations carried over | 1 260 | 1 469 |
| Assigned revenue (Phare and third countries) | 201 | 500 |
| Total expenditure (b) | 11 200 | 10 117 |
| Outturn for the financial year (a - b) | 1 288 | 5 |
| Balance carried over from the previous financial year | 295 | 1 626 |
| Appropriations carried over and cancelled | 245 | 221 |
| Sums for reuse from the previous financial year not used | 15 | 21 |
| Refunds to the Commission | – 3 | – 1 584 |
| Refunds to Norway | 81 | |
| Exchange-rate differences | – 1 | 6 |
| Balance for the financial year | 1 920 | 295 |

(1000 euro)

2004

2003

Revenue

Subsidies from the Commission

11 730

9 300

Subsidies from Norway

514

421

Assigned revenue

211

335

Miscellaneous revenue

33

67

Total revenue (a)

Total revenue (a)

12 488

10 122

Budgetary expenditure for the financial year

Staff — Title I of the budget

Payments

5 832

5 189

Appropriations carried over

122

80

Administration — Title II of the budget

Payments

1 088

555

Appropriations carried over

355

267

Operating activities — Title III of the budget (except assigned revenue)

Payments against payment appropriations for the financial year

2 342

2 057

Appropriations carried over

1 260

1 469

Assigned revenue (Phare and third countries)

Assigned revenue (Phare and third countries)

201

500

Total expenditure (b)

Total expenditure (b)

11 200

10 117

Outturn for the financial year (a - b)

Outturn for the financial year (a - b)

1 288

5

Balance carried over from the previous financial year

295

1 626

Appropriations carried over and cancelled

245

221

Sums for reuse from the previous financial year not used

15

21

Refunds to the Commission

– 3

– 1 584

Refunds to Norway

81

Exchange-rate differences

– 1

6

Balance for the financial year

Balance for the financial year

1 920

295

Table 3

Balance sheet as at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Fixed capital | | |
| Intangible assets | 129 | 94 | Own capital | 2 951 | 3 057 |
| Buildings | 3 559 | 3 559 | Balance for the financial year | 1 920 | 295 |
| Equipment and furniture | 164 | 157 | Subtotal | 4 870 | 3 352 |
| Transport equipment | 50 | 50 | Current liabilities | | |
| Computer equipment | 716 | 659 | Phare carry-overs | | 223 |
| Depreciation | – 1 713 | – 1 496 | Appropriations carried over against Titles I, II and III | 1 737 | 1 815 |
| Subtotal | 2 905 | 3 023 | Sundry accounts payable | 54 | 18 |
| Stocks | | | Recovery orders | 0 | 55 |
| Office supplies | | 34 | Subtotal | 1 791 | 2 111 |
| Subtotal | | 34 | Suspense accounts | | |
| | | | Revenue for reuse | 25 | |
| Long-term assets | | | Deferred revenue | | 123 |
| Staff loans | 23 | 0 | Subtotal | 25 | 123 |
| Subtotal | 23 | 0 | | | |
| Current assets | | | | | |
| Phare | 26 | | | | |
| Other advances | 8 | 78 | | | |
| Recoverable VAT | 47 | 94 | | | |
| Sundry accounts receivable | 32 | 66 | | | |
| Subtotal | 113 | 238 | | | |
| Cash accounts | | | | | |
| Bank accounts | 3 640 | 2 291 | | | |
| Cash | 4 | | | | |
| Subtotal | 3 644 | 2 291 | | | |
| Suspense accounts | | 0 | | | |
| Subtotal | | 0 | | | |
| Total | 6 686 | 5 586 | Total | 6 686 | 5 586 |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Fixed assets

Fixed capital

Fixed capital

Intangible assets

129

94

Own capital

2 951

3 057

Buildings

3 559

3 559

Balance for the financial year

1 920

295

Equipment and furniture

164

157

Subtotal

Subtotal

4 870

3 352

Transport equipment

50

50

Current liabilities

Current liabilities

Computer equipment

716

659

Phare carry-overs

223

Depreciation

– 1 713

– 1 496

Appropriations carried over against Titles I, II and III

1 737

1 815

Subtotal

Subtotal

2 905

3 023

Sundry accounts payable

54

18

Stocks

Stocks

Recovery orders

0

55

Office supplies

34

Subtotal

Subtotal

1 791

2 111

Subtotal

Subtotal

34

Suspense accounts

Suspense accounts

Revenue for reuse

25

Long-term assets

Long-term assets

Deferred revenue

123

Staff loans

23

0

Subtotal

Subtotal

25

123

Subtotal

Subtotal

23

0

Current assets

Current assets

Phare

26

Other advances

8

78

Recoverable VAT

47

94

Sundry accounts receivable

32

66

Subtotal

Subtotal

113

238

Cash accounts

Cash accounts

Bank accounts

3 640

2 291

Cash

4

Subtotal

Subtotal

3 644

2 291

Suspense accounts

Suspense accounts

0

Subtotal

Subtotal

0

Total

Total

6 686

5 586

Total

Total

6 686

5 586

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