# C_2005078EN.01003901.xml

| 31.3.2005 | EN | Official Journal of the European Union | C 78/39 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/39

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Publication of the final accounts for the financial year 2003 — European Centre for the Development of Vocational Training

(2005/C 78/11)

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

www.cedefop.eu.int

Table 1

Implementation of the budget for the financial year 2003

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue received | Allocation of expenditure | Appropriations in the final budget | Appropriations carried over from the previous financial year | Appropriations available
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | initial | paid | to be carried over | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 14,5 | 14,5 | Title I
  Staff | 8,0 | 8,0 | 7,6 | 0,4 | 0,0 | 0,3 | 0,3 | 0,0 | 0,0 | 8,3 | 8,3 | 7,8 | 0,4 | 0,1 |
| Financial and other revenue | 0,2 | 0,0 | Title II
  Administration | 1,2 | 1,1 | 0,8 | 0,4 | 0,0 | 0,3 | 0,3 | 0,0 | 0,0 | 1,5 | 1,5 | 1,1 | 0,4 | 0,0 |
| Subsidy from non-Member States | pm (1) | 0,2 | Title III
  Operating activities | 5,5 | 5,5 | 2,4 | 3,1 | 0,0 | 2,2 | 1,8 | 0,0 | 0,3 | 7,7 | 7,7 | 4,2 | 3,1 | 0,3 |
| PHARE assigned revenue | (2) | 0,6 | Assigned revenue PHARE and non-Member States | (2) | 0,8 | 0,5 | 0,2 | 0,0 | 0,2 | 0,1 | 0,1 | 0,0 | 0,2 | 1,0 | 0,6 | 0,4 | 0,0 |
| Total | 14,7 | 15,3 | Total | 14,7 | 15,4 | 11,3 | 4,2 | 0,0 | 3,1 | 2,5 | 0,1 | 0,4 | 17,8 | 18,5 | 13,8 | 4,3 | 0,4 |
| NB: The totals may contain differences due to the effects of rounding. |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

Allocation of expenditure

Appropriations in the final budget

Appropriations carried over from the previous financial year

Appropriations available

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

initial

paid

to be carried over

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

14,5

14,5

Title I

Staff

8,0

8,0

7,6

0,4

0,0

0,3

0,3

0,0

0,0

8,3

8,3

7,8

0,4

0,1

Financial and other revenue

0,2

0,0

Title II

Administration

1,2

1,1

0,8

0,4

0,0

0,3

0,3

0,0

0,0

1,5

1,5

1,1

0,4

0,0

Subsidy from non-Member States

pm (1)

1

0,2

Title III

Operating activities

5,5

5,5

2,4

3,1

0,0

2,2

1,8

0,0

0,3

7,7

7,7

4,2

3,1

0,3

PHARE assigned revenue

(2)

2

0,6

Assigned revenue PHARE and non-Member States

(2)

2

0,8

0,5

0,2

0,0

0,2

0,1

0,1

0,0

0,2

1,0

0,6

0,4

0,0

Total

Total

14,7

15,3

Total

Total

14,7

15,4

11,3

4,2

0,0

3,1

2,5

0,1

0,4

17,8

18,5

13,8

4,3

0,4

NB: The totals may contain differences due to the effects of rounding.

NB:

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Commission subsidies | 14 500 | 12 135 |
| Revenue from previous financial years | 0 | 25 |
| Miscellaneous revenue | 3 | 3 |
| Assigned revenue (PHARE and third countries) | 792 | 333 |
| Financial revenue | 0 | 50 |
| Total revenue (a) | 15 295 | 12 546 |
| Budgetary expenditure for the financial year |
| Staff — Title I of the budget |
| Payments | 7 554 | 7 570 |
| Appropriations carried over | 443 | 298 |
| Administration — Title II of the budget |
| Payments | 778 | 767 |
| Appropriations carried over | 358 | 345 |
| Operating activities — Title III of the budget (except for assigned revenue) |
| Payments | 2 381 | 2 491 |
| Appropriations carried over | 3 138 | 2 189 |
| Assigned revenue (PHARE and third countries) |
| Payments | 546 | 0 |
| Appropriations carried over | 246 | 187 |
| Total expenditure (b) | 15 444 | 13 847 |
| Outturn for the financial year (a – b) | – 149 | – 1 301 |
| Balance carried over from the previous financial year | – 545 | 532 |
| Appropriations carried over and cancelled | 399 | 215 |
| Sums for reuse from the previous financial year not used | 10 | 8 |
| Refunds to the Commission | – 716 | 0 |
| Exchange-rate differences | 8 | 1 |
| Balance for the financial year | – 993 | – 545 |

(1000 euro)

2003

2002

Revenue

Commission subsidies

14 500

12 135

Revenue from previous financial years

0

25

Miscellaneous revenue

3

3

Assigned revenue (PHARE and third countries)

792

333

Financial revenue

0

50

Total revenue (a)

Total revenue (a)

15 295

12 546

Budgetary expenditure for the financial year

Staff — Title I of the budget

Payments

7 554

7 570

Appropriations carried over

443

298

Administration — Title II of the budget

Payments

778

767

Appropriations carried over

358

345

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

Payments

2 381

2 491

Appropriations carried over

3 138

2 189

Assigned revenue (PHARE and third countries)

Payments

546

0

Appropriations carried over

246

187

Total expenditure (b)

Total expenditure (b)

15 444

13 847

Outturn for the financial year (a – b)

Outturn for the financial year (a – b)

– 149

– 1 301

Balance carried over from the previous financial year

– 545

532

Appropriations carried over and cancelled

399

215

Sums for reuse from the previous financial year not used

10

8

Refunds to the Commission

– 716

0

Exchange-rate differences

8

1

Balance for the financial year

Balance for the financial year

– 993

– 545

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets
   (3) | | | Fixed capital | | |
| Intangible fixed assets | 14 | — | Own capital | 5 704 | 6 007 |
| Buildings | 5 179 | 5 351 | Balance for the financial year | – 993 | – 545 |
| Equipment and furniture | 471 | 616 | Subtotal | 4 711 | 5 462 |
| Financial fixed assets, guarantee | 5 | 5 | Long-term liabilities | | |
| Subtotal | 5 669 | 5 972 | Liabilities on assigned revenue | — | 277 |
| Stocks | | | Subtotal | 40 | 277 |
| Office equipment | 35 | 35 | Current liabilities | | |
| Subtotal | 35 | 35 | Liabilities on assigned revenue not received | 315 | 661 |
| Long-term assets | | | Appropriations carried over against Titles I, II and III | 3 939 | 2 832 |
| Staff loans | 3 | 9 | Appropriations carried over against assigned revenue | 382 | 238 |
| Commission subsidy | — | 277 | Recoverable amounts | 0 | 1 615 |
| Subtotal | 3 | 286 | Sundry accounts payable | 86 | 121 |
| Current assets | | | VAT/other taxes | 90 | 73 |
| Commission | 315 | 2 276 | Bank interest to be returned to the EU | 64 | 0 |
| Other advances | 37 | 94 | Subtotal | 4 876 | 5 540 |
| Recoverable VAT | 34 | 23 | Suspense accounts | | |
| Sundry accounts receivable | 81 | 124 | Current payments | 0 | 226 |
| Subtotal | 467 | 2 517 | Sums to be reused | 157 | 229 |
| Cash accounts | | | Subtotal | 157 | 455 |
| Bank accounts (4) | 3 532 | 2 830 | | | |
| Cash | 5 | 4 | | | |
| Imprest account | 33 | 90 | | | |
| Subtotal | 3 570 | 2 924 | | | |
| Total | 9 744 | 11 734 | Total | 9 744 | 11 734 |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets
   (3)

Fixed assets

3

Fixed capital

Fixed capital

Intangible fixed assets

14

—

Own capital

5 704

6 007

Buildings

5 179

5 351

Balance for the financial year

– 993

– 545

Equipment and furniture

471

616

Subtotal

Subtotal

4 711

5 462

Financial fixed assets, guarantee

5

5

Long-term liabilities

Long-term liabilities

Subtotal

Subtotal

5 669

5 972

Liabilities on assigned revenue

—

277

Stocks

Stocks

Subtotal

Subtotal

40

277

Office equipment

35

35

Current liabilities

Current liabilities

Subtotal

Subtotal

35

35

Liabilities on assigned revenue not received

315

661

Long-term assets

Long-term assets

Appropriations carried over against Titles I, II and III

3 939

2 832

Staff loans

3

9

Appropriations carried over against assigned revenue

382

238

Commission subsidy

—

277

Recoverable amounts

0

1 615

Subtotal

Subtotal

3

286

Sundry accounts payable

86

121

Current assets

Current assets

VAT/other taxes

90

73

Commission

315

2 276

Bank interest to be returned to the EU

64

0

Other advances

37

94

Subtotal

Subtotal

4 876

5 540

Recoverable VAT

34

23

Suspense accounts

Suspense accounts

Sundry accounts receivable

81

124

Current payments

0

226

Subtotal

Subtotal

467

2 517

Sums to be reused

157

229

Cash accounts

Cash accounts

Subtotal

Subtotal

157

455

Bank accounts (4)

4

3 532

2 830

Cash

5

4

Imprest account

33

90

Subtotal

Subtotal

3 570

2 924

Total

Total

9 744

11 734

Total

Total

9 744

11 734

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(1)  pm: token entry

1

(2)  PHARE assigned revenue was not entered in the Centre's initial budget and did not give rise to an amending budget (see paragraph 7 of the report).

2

NB: The totals may contain differences due to the effects of rounding.

NB:

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

3

(4)  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.

4

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