# C_2005269EN.01000101.xml

| 28.10.2005 | EN | Official Journal of the European Union | C 269/1 |
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28.10.2005

EN

Official Journal of the European Union

C 269/1

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European Agency for Safety and Health at Work — Publication of the final accounts for the financial year 2004

(2005/C 269/01)

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

http://agency.osha.eu.int

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2004 budget and financial year 2003) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 10,6 | 9,5 | Title I
  Staff | 4,3 | 3,7 | 3,4 | 0,1 | 0,9 | 0,1 | 0,1 | 0,0 | 4,4 | 3,8 | 3,4 | 0,1 | 0,9 |
| Own revenue | 0,0 | 0,0 | Title II
  Administration | 1,4 | 1,2 | 1,0 | 0,2 | 0,2 | 0,2 | 0,2 | 0,0 | 1,6 | 1,4 | 1,1 | 0,2 | 0,2 |
| Other subsidies | 0,2 | 0,1 | Title III
  Operating activities | 5,0 | 5,0 | 2,4 | 2,5 | 0,1 | 5,9 | 5,0 | 0,8 | 10,9 | 10,9 | 7,4 | 2,5 | 0,9 |
| Other revenue | 0,0 | 0,1 | Phare expenditure | | | | | | 0,5 | 0,4 | 0,1 | 0,5 | 0,5 | 0,4 | | 0,1 |
| Phare revenue | 0,0 | 0,1 | | | | | | | | | | | | | | |
| Total | 10,8 | 9,8 | Total | 10,8 | 10,0 | 6,8 | 2,9 | 1,2 | 6,6 | 5,6 | 1,0 | 17,4 | 16,6 | 12,4 | 2,9 | 2,2 |
| NB: Differences in totals are due to the effects of rounding. |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Expenditure allocation

Appropriations in the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2004 budget and financial year 2003)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

10,6

9,5

Title I

Staff

4,3

3,7

3,4

0,1

0,9

0,1

0,1

0,0

4,4

3,8

3,4

0,1

0,9

Own revenue

0,0

0,0

Title II

Administration

1,4

1,2

1,0

0,2

0,2

0,2

0,2

0,0

1,6

1,4

1,1

0,2

0,2

Other subsidies

0,2

0,1

Title III

Operating activities

5,0

5,0

2,4

2,5

0,1

5,9

5,0

0,8

10,9

10,9

7,4

2,5

0,9

Other revenue

0,0

0,1

Phare expenditure

0,5

0,4

0,1

0,5

0,5

0,4

0,1

Phare revenue

0,0

0,1

Total

Total

10,8

9,8

Total

Total

10,8

10,0

6,8

2,9

1,2

6,6

5,6

1,0

17,4

16,6

12,4

2,9

2,2

NB: Differences in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Community subsidies | 9 542 | 11 641 |
| Other subsidies | 66 | 66 |
| Other revenue | 111 | 157 |
| Phare revenue | 121 | 824 |
| Total revenue (a) | 9 840 | 12 688 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 379 | 3 245 |
| Appropriations carried over | 60 | 87 |
| Administration — Title II of the budget |
| Payments | 966 | 1 146 |
| Appropriations carried over | 248 | 186 |
| Operating activities — Title III of the budget |
| Payments (1) | 2 426 | 2 559 |
| Appropriations carried over | 2 549 | 5 859 |
| Phare expenditure |
| Payments | 0 | 548 |
| Appropriations carried over | 0 | 502 |
| Total expenditure (b) | 9 628 | 14 131 |
| Outturn for the financial year (c = a - b)
   (2) | 212 | – 1 443 |
| Balance carried over from the previous financial year | – 1 987 | – 1 108 |
| Appropriations carried over from the previous financial year and cancelled | 887 | 766 |
| Sums to be re-used carried over from the previous financial year and not used | 0 | 1 |
| RO (PhareII) | 144 | 0 |
| Payments against commitments cancelled in 2002 | 0 | – 191 |
| Exchange-rate differences | 0 | 4 |
| Phare amount to be refunded to the Commission | – 39 | 0 |
| Adjustment entries | 3 | – 16 |
| Outturn for the financial year before economic adjustments (d) | – 779 | – 1 987 |
| Budget revenue to be recovered | 0 | 850 |
| Other revenue to be recovered | 0 | 3 |
| Acquisitions of fixed assets | 58 | 207 |
| Depreciation | – 175 | – 186 |
| Stock | – 6 | 0 |
| Scrapping of fixed assets | – 91 | 0 |
| Depreciation | 88 | 0 |
| Miscellaneous expenditure | – 34 | – 1 |
| Economic adjustments (e) | – 161 | 873 |
| Balance for the financial year (d + e) | – 940 | – 1 113 |
| NB: Differences in totals are due to the effects of rounding. |

(1000 euro)

2004

2003

Revenue

Community subsidies

9 542

11 641

Other subsidies

66

66

Other revenue

111

157

Phare revenue

121

824

Total revenue (a)

Total revenue (a)

9 840

12 688

Expenditure

Staff — Title I of the budget

Payments

3 379

3 245

Appropriations carried over

60

87

Administration — Title II of the budget

Payments

966

1 146

Appropriations carried over

248

186

Operating activities — Title III of the budget

Payments (1)

1

2 426

2 559

Appropriations carried over

2 549

5 859

Phare expenditure

Payments

0

548

Appropriations carried over

0

502

Total expenditure (b)

Total expenditure (b)

9 628

14 131

Outturn for the financial year (c = a - b)
   (2)

Outturn for the financial year (c = a - b)

2

212

– 1 443

Balance carried over from the previous financial year

– 1 987

– 1 108

Appropriations carried over from the previous financial year and cancelled

887

766

Sums to be re-used carried over from the previous financial year and not used

0

1

RO (PhareII)

144

0

Payments against commitments cancelled in 2002

0

– 191

Exchange-rate differences

0

4

Phare amount to be refunded to the Commission

– 39

0

Adjustment entries

3

– 16

Outturn for the financial year before economic adjustments (d)

Outturn for the financial year before economic adjustments (d)

– 779

– 1 987

Budget revenue to be recovered

0

850

Other revenue to be recovered

0

3

Acquisitions of fixed assets

58

207

Depreciation

– 175

– 186

Stock

– 6

0

Scrapping of fixed assets

– 91

0

Depreciation

88

0

Miscellaneous expenditure

– 34

– 1

Economic adjustments (e)

Economic adjustments (e)

– 161

873

Balance for the financial year (d + e)

Balance for the financial year (d + e)

– 940

– 1 113

NB: Differences in totals are due to the effects of rounding.

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

| (1000 euros) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Own capital | | |
| Computer software | 66 | 95 | Own capital | 431 | 431 |
| IT equipment | 90 | 136 | Balance for the financial year | – 67 | – 1 113 |
| Fittings and furniture | 169 | 215 | Subtotal | 365 | – 683 |
| Transportation equipment | 0 | 0 | Medium and long-term liabilities | | |
| Subtotal | 325 | 445 | Liabilities against assigned revenue | 0 | 0 |
| Medium and long-term assets | | | Subtotal | 0 | 0 |
| Community subsidies | 0 | 0 | Current liabilities | | |
| Subtotal | 0 | 0 | Non-automatic carry-overs | 0 | 135 |
| Stocks | | | Automatic carry-overs | 2 857 | 6 498 |
| Office supplies | 0 | 6 | Commission | 145 | 282 |
| Subtotal | 0 | 6 | Sundry accounts payable | 67 | 128 |
| Current assets | | | Payroll deductions | 0 | 73 |
| Community subsidies | 809 | 1 035 | Liabilities against assigned revenue | 0 | 0 |
| Sundry accounts receivable | 19 | 62 | Subtotal | 3 069 | 7 117 |
| Recoverable VAT | 0 | 0 | Suspense accounts | | |
| Subtotal | 828 | 1 097 | Recovery orders | 0 | 0 |
| Cash accounts | | | Revenue for re-use | 0 | 11 |
| Bank and cash | 2 305 | 4 889 | Subtotal | 0 | 11 |
| Imprest accounts | 3 | 1 | Provisions for risks and charges | | |
| Subtotal | 2 308 | 4 890 | Cases pending | 34 | 0 |
| Suspense accounts | | | Subtotal | 34 | 0 |
| Advances | 6 | 6 | | | |
| Subtotal | 6 | 6 | | | |
| Total | 3 468 | 6 445 | Total | 3 468 | 6 445 |
| NB: Differences in totals are due to the effects of rounding. |

(1000 euros)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Fixed assets

Own capital

Own capital

Computer software

66

95

Own capital

431

431

IT equipment

90

136

Balance for the financial year

– 67

– 1 113

Fittings and furniture

169

215

Subtotal

Subtotal

365

– 683

Transportation equipment

0

0

Medium and long-term liabilities

Medium and long-term liabilities

Subtotal

Subtotal

325

445

Liabilities against assigned revenue

0

0

Medium and long-term assets

Medium and long-term assets

Subtotal

Subtotal

0

0

Community subsidies

0

0

Current liabilities

Current liabilities

Subtotal

Subtotal

0

0

Non-automatic carry-overs

0

135

Stocks

Stocks

Automatic carry-overs

2 857

6 498

Office supplies

0

6

Commission

145

282

Subtotal

Subtotal

0

6

Sundry accounts payable

67

128

Current assets

Current assets

Payroll deductions

0

73

Community subsidies

809

1 035

Liabilities against assigned revenue

0

0

Sundry accounts receivable

19

62

Subtotal

Subtotal

3 069

7 117

Recoverable VAT

0

0

Suspense accounts

Suspense accounts

Subtotal

Subtotal

828

1 097

Recovery orders

0

0

Cash accounts

Cash accounts

Revenue for re-use

0

11

Bank and cash

2 305

4 889

Subtotal

Subtotal

0

11

Imprest accounts

3

1

Provisions for risks and charges

Provisions for risks and charges

Subtotal

Subtotal

2 308

4 890

Cases pending

34

0

Suspense accounts

Suspense accounts

Subtotal

Subtotal

34

0

Advances

6

6

Subtotal

Subtotal

6

6

Total

Total

3 468

6 445

Total

Total

3 468

6 445

NB: Differences in totals are due to the effects of rounding.

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(1)  This sum includes payments made from the appropriations to be reused in 2004 (18 573 euro).

1

(2)  Calculation according to the principles of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 8).

2

NB: Differences in totals are due to the effects of rounding.

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