# C_2005078EN.01001901.xml

| 31.3.2005 | EN | Official Journal of the European Union | C 78/19 |
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31.3.2005

EN

Official Journal of the European Union

C 78/19

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Publication of the final accounts for the financial year 2003 — European Agency for Safety and Health at Work

(2005/C 78/06)

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 2003

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue received | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | outstanding appropriations | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 13,4 | 11,6 | Title I
  Staff | 3,7 | 3,5 | 3,2 | 0,1 | 0,4 | 0,1 | 0,1 | 0,1 | 3,9 | 3,5 | 3,3 | 0,1 | 0,5 |
| Own revenue | 0,0 | 0,0 | Title II
  Administration | 1,4 | 1,4 | 1,1 | 0,2 | 0,0 | 0,2 | 0,2 | 0,1 | 1,6 | 1,4 | 1,3 | 0,2 | 0,1 |
| Other subsidies | 0,2 | 0,1 | Title III
  Operating activities | 8,5 | 8,3 | 2,6 | 5,9 | 0,0 | 5,8 | 5,2 | 0,6 | 14,3 | 8,3 | 7,8 | 5,9 | 0,6 |
| Other revenue | p.m. | 0,2 | PHARE expenditure | 1,1 | 1,0 | 0,5 | 0,5 | 0,0 | 0,0 | 0,0 | 0,0 | 1,1 | 1,0 | 0,5 | 0,5 | 0,0 |
| PHARE revenue | 1,1 | 0,8 | | | | | | | | | | | | | | |
| Total | 14,6 | 12,7 | Total | 14,6 | 14,1 | 7,5 | 6,6 | 0,5 | 6,2 | 5,5 | 0,8 | 20,8 | 14,1 | 13,0 | 6,6 | 1,2 |
| N.B.: 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 received

Expenditure allocation

Appropriations in the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

outstanding appropriations

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

13,4

11,6

Title I

Staff

3,7

3,5

3,2

0,1

0,4

0,1

0,1

0,1

3,9

3,5

3,3

0,1

0,5

Own revenue

0,0

0,0

Title II

Administration

1,4

1,4

1,1

0,2

0,0

0,2

0,2

0,1

1,6

1,4

1,3

0,2

0,1

Other subsidies

0,2

0,1

Title III

Operating activities

8,5

8,3

2,6

5,9

0,0

5,8

5,2

0,6

14,3

8,3

7,8

5,9

0,6

Other revenue

p.m.

0,2

PHARE expenditure

1,1

1,0

0,5

0,5

0,0

0,0

0,0

0,0

1,1

1,0

0,5

0,5

0,0

PHARE revenue

1,1

0,8

Total

Total

14,6

12,7

Total

Total

14,6

14,1

7,5

6,6

0,5

6,2

5,5

0,8

20,8

14,1

13,0

6,6

1,2

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

N.B.:

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Community subsidies | 11 641 | 12 324 |
| Other subsidies | 66 | 252 |
| Other revenue | 157 | 81 |
| PHARE revenue | 824 | 0 |
| Total revenue (a) | 12 688 | 12 657 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 245 | 3 024 |
| Appropriations carried over | 87 | 136 |
| Administration — Title II of the budget |
| Payments | 1 146 | 1 140 |
| Appropriations carried over | 186 | 247 |
| Operating activities — Title III of the budget |
| Payments | 2 559 | 2 030 |
| Appropriations carried over | 5 859 | 5 623 |
| PHARE expenditure |
| Payments | 548 | 0 |
| Appropriations carried over | 502 | 0 |
| Total expenditure (b) | 14 131 | 12 199 |
| Outturn for the financial year (c = a – b) (1) | – 1 443 | 458 |
| Balance carried over from the previous financial year | – 1 108 | – 2 185 |
| Appropriations carried over from the previous financial year and cancelled | 766 | 609 |
| Sums to be re-used carried over from the previous financial year and not used | 1 | 0 |
| Payments against commitment cancelled in 2002 | – 191 | 0 |
| Exchange-rate differences | 4 | 4 |
| Adjustment entries | – 16 | 7 |
| Outturn for the financial year before economic adjustment (d) | – 1 987 | – 1 108 |
| Budget revenue to be recovered | 850 | 0 |
| Other revenue to be recovered | 3 | 0 |
| Acquisitions of fixed assets | 207 | 0 |
| Depreciation (2) | – 186 | 0 |
| Miscellaneous expenditure | – 1 | 0 |
| Economic adjustments (e) | 873 | 0 |
| Balance for the financial year (d + e) (3) | – 1 113 | – 1 108 |
| NB: Differences in totals are due to the effects of rounding. |

(1000 euro)

2003

2002

Revenue

Community subsidies

11 641

12 324

Other subsidies

66

252

Other revenue

157

81

PHARE revenue

824

0

Total revenue (a)

Total revenue (a)

12 688

12 657

Expenditure

Staff — Title I of the budget

Payments

3 245

3 024

Appropriations carried over

87

136

Administration — Title II of the budget

Payments

1 146

1 140

Appropriations carried over

186

247

Operating activities — Title III of the budget

Payments

2 559

2 030

Appropriations carried over

5 859

5 623

PHARE expenditure

Payments

548

0

Appropriations carried over

502

0

Total expenditure (b)

Total expenditure (b)

14 131

12 199

Outturn for the financial year (c = a – b) (1)

Outturn for the financial year (c = a – b) (1

– 1 443

458

Balance carried over from the previous financial year

– 1 108

– 2 185

Appropriations carried over from the previous financial year and cancelled

766

609

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

1

0

Payments against commitment cancelled in 2002

– 191

0

Exchange-rate differences

4

4

Adjustment entries

– 16

7

Outturn for the financial year before economic adjustment (d)

Outturn for the financial year before economic adjustment (d)

– 1 987

– 1 108

Budget revenue to be recovered

850

0

Other revenue to be recovered

3

0

Acquisitions of fixed assets

207

0

Depreciation (2)

2

– 186

0

Miscellaneous expenditure

– 1

0

Economic adjustments (e)

Economic adjustments (e)

873

0

Balance for the financial year (d + e) (3)

Balance for the financial year (d + e) (3

– 1 113

– 1 108

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

NB:

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets | | | Own capital | | |
| Computer software | 95 | 145 | Own capital (4) | 431 | 1 229 |
| IT equipment | 136 | 428 | Balance for the financial year | – 1 113 | – 1 108 |
| Fittings and furniture | 215 | 614 | Subtotal | – 682 | 121 |
| Transportation equipment | 0 | 26 | Medium and long-term liabilities | | |
| Subtotal | 445 | 1 214 | Liabilities against assigned revenue | 0 | 369 |
| Medium and long-term assets | | | Subtotal | 0 | 369 |
| Community subsidies | 0 | 369 | Current liabilities | | |
| Subtotal | 0 | 369 | Non-automatic carry-overs | 135 | 193 |
| Stocks | | | Automatic carry-overs | 6 498 | 5 813 |
| Office supplies | 6 | 15 | Commission | 282 | 7 |
| Subtotal | 6 | 15 | Sundry accounts payable | 128 | 19 |
| Current assets | | | Payroll deductions | 73 | 24 |
| Community subsidies | 1 035 | 681 | Liabilities against assigned revenue | 0 | 736 |
| Sundry accounts receivable | 62 | 53 | Subtotal | 7 117 | 6 791 |
| Recoverable VAT | 0 | 5 | Suspense accounts | | |
| Subtotal | 1 097 | 739 | Recovery orders | 11 | 21 |
| Cash accounts | | | Revenue for re-use | 0 | 17 |
| Bank and cash | 4 889 | 4 922 | Subtotal | 11 | 37 |
| Imprest account | 1 | 61 | | | |
| Subtotal | 4 890 | 4 982 | | | |
| Suspense accounts | | | | | |
| Advances | 6 | 0 | | | |
| Subtotal | 6 | 0 | | | |
| Total | 6 445 | 7 319 | Total | 6 445 | 7 319 |
| NB: Differences in totals are due to the effects of rounding. |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets

Fixed assets

Own capital

Own capital

Computer software

95

145

Own capital (4)

4

431

1 229

IT equipment

136

428

Balance for the financial year

– 1 113

– 1 108

Fittings and furniture

215

614

Subtotal

Subtotal

– 682

121

Transportation equipment

0

26

Medium and long-term liabilities

Medium and long-term liabilities

Subtotal

Subtotal

445

1 214

Liabilities against assigned revenue

0

369

Medium and long-term assets

Medium and long-term assets

Subtotal

Subtotal

0

369

Community subsidies

0

369

Current liabilities

Current liabilities

Subtotal

Subtotal

0

369

Non-automatic carry-overs

135

193

Stocks

Stocks

Automatic carry-overs

6 498

5 813

Office supplies

6

15

Commission

282

7

Subtotal

Subtotal

6

15

Sundry accounts payable

128

19

Current assets

Current assets

Payroll deductions

73

24

Community subsidies

1 035

681

Liabilities against assigned revenue

0

736

Sundry accounts receivable

62

53

Subtotal

Subtotal

7 117

6 791

Recoverable VAT

0

5

Suspense accounts

Suspense accounts

Subtotal

Subtotal

1 097

739

Recovery orders

11

21

Cash accounts

Cash accounts

Revenue for re-use

0

17

Bank and cash

4 889

4 922

Subtotal

Subtotal

11

37

Imprest account

1

61

Subtotal

Subtotal

4 890

4 982

Suspense accounts

Suspense accounts

Advances

6

0

Subtotal

Subtotal

6

0

Total

Total

6 445

7 319

Total

Total

6 445

7 319

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

NB:

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(1)  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).

1

(2)  In 2003 the Agency depreciated its fixed assets for the first time.

2

(3)  The negative balance is due to the fact that carry-overs are still being treated as expenditure, without any economic adjustment. A rough estimate of the adjustment to be applied suggests that the actual balance for the financial year is of the order of a million euro.

3

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

NB:

(4)  The total for capital at 31 December 2003 corresponds to the sum of the gross value of fixed assets at 31 December 2002 minus historical depreciation for the period 1996 to 2002 plus the variation in the value of stock between 31.12.2002 and 31.12.2003 and adjustments on the valuation, recognition and downgrading of fixed assets. The depreciation for 2003 has been included in the result for the year and therefore has not been deducted directly from capital.

4

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

NB:

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