# C_2005078EN.01005101.xml

| 31.3.2005 | EN | Official Journal of the European Union | C 78/51 |
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31.3.2005

EN

Official Journal of the European Union

C 78/51

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Publication of the final accounts for the financial year 2003 — European Monitoring Centre for Drugs and Drug Addiction

(2005/C 78/14)

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

http://www.emcdda.eu.int/index.cfm?fuseaction=public.Content&nNodeID=380&sLanguageISO=EN

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 commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 9,3 | 9,3 | Title I
  Staff | 5,4 | 5,3 | 5,2 | 0,1 | 0,0 | 0,1 | 0,1 | 0,0 | 5,5 | 5,4 | 5,3 | 0,1 | 0,0 |
| Phare subsidies | 0,5 | 0,3 | Title II
  Administration | 0,9 | 0,9 | 0,6 | 0,3 | 0,1 | 0,5 | 0,5 | 0,0 | 1,4 | 1,4 | 1,0 | 0,3 | 0,1 |
| Other subsidies | 0,4 | 0,4 | Title III
  Operating activities | 4,0 | 4,0 | 2,3 | 1,7 | 0,0 | 1,0 | 0,8 | 0,2 | 5,0 | 5,0 | 3,1 | 1,7 | 0,2 |
| Other revenue | 0,0 | 0,1 | | | | | | | | | | | | | | |
| Total | 10,2 | 10,1 | Total | 10,2 | 10,2 | 8,1 | 2,0 | 0,1 | 1,6 | 1,4 | 0,2 | 11,8 | 11,8 | 9,5 | 2,0 | 0,3 |
| NB: The totals may contain differences due to 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 commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

9,3

9,3

Title I

Staff

5,4

5,3

5,2

0,1

0,0

0,1

0,1

0,0

5,5

5,4

5,3

0,1

0,0

Phare subsidies

0,5

0,3

Title II

Administration

0,9

0,9

0,6

0,3

0,1

0,5

0,5

0,0

1,4

1,4

1,0

0,3

0,1

Other subsidies

0,4

0,4

Title III

Operating activities

4,0

4,0

2,3

1,7

0,0

1,0

0,8

0,2

5,0

5,0

3,1

1,7

0,2

Other revenue

0,0

0,1

Total

Total

10,2

10,1

Total

Total

10,2

10,2

8,1

2,0

0,1

1,6

1,4

0,2

11,8

11,8

9,5

2,0

0,3

NB: The totals may contain differences due to rounding.

NB:

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Commission subsidies | 9 300 | 9 000 |
| Subsidies from Norway | 421 | 413 |
| Phare subsidies | 334 | 735 |
| Other revenue | 67 | 133 |
| Total revenue (a) | 10 122 | 10 280 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 5 240 | 4 951 |
| Appropriations carried over | 88 | 80 |
| Administration — Title II of the budget |
| Payments | 558 | 632 |
| Appropriations carried over | 272 | 509 |
| Operating expenditure — Title III of the budget |
| Payments | 2 281 | 2 525 |
| Appropriations carried over | 1 679 | 1 001 |
| Total expenditure (b) | 10 117 | 9 698 |
| Outturn for the financial year (a – b) | 5 | 582 |
| Balance carried over from the previous financial year | 1 626 | 639 |
| Appropriations carried over and cancelled | 221 | 392 |
| Sums for reuse from the previous financial year not used | 21 | 9 |
| Refunds to the Commission | – 1 584 | — |
| Exchange-rate differences | 6 | 3 |
| Balance for the financial year | 295 | 1 626 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

2003

2002

Revenue

Commission subsidies

9 300

9 000

Subsidies from Norway

421

413

Phare subsidies

334

735

Other revenue

67

133

Total revenue (a)

Total revenue (a)

10 122

10 280

Expenditure

Staff — Title I of the budget

Payments

5 240

4 951

Appropriations carried over

88

80

Administration — Title II of the budget

Payments

558

632

Appropriations carried over

272

509

Operating expenditure — Title III of the budget

Payments

2 281

2 525

Appropriations carried over

1 679

1 001

Total expenditure (b)

Total expenditure (b)

10 117

9 698

Outturn for the financial year (a – b)

Outturn for the financial year (a – b)

5

582

Balance carried over from the previous financial year

1 626

639

Appropriations carried over and cancelled

221

392

Sums for reuse from the previous financial year not used

21

9

Refunds to the Commission

– 1 584

—

Exchange-rate differences

6

3

Balance for the financial year

Balance for the financial year

295

1 626

NB: The totals may include differences due to rounding.

NB:

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets | | | Fixed capital | | |
| Intangible fixed assets | 94 | 66 | Own capital | 3 057 | 2 797 |
| Buildings | 3 559 | 3 559 | Balance for the financial year | 295 | 1 626 |
| Equipment and furniture | 157 | 152 | | | |
| Computer equipment | 659 | 785 | | | |
| Vehicles | 50 | 74 | | | |
| Depreciation | – 1 496 | – 1 867 | Subtotal | 3 352 | 4 423 |
| | | | Current liabilities | | |
| Subtotal | 3 023 | 2 768 | Automatic carry-overs | 1 815 | 1 377 |
| Stocks | 34 | 28 | Non-automatic carry-overs | — | 212 |
| Current assets | | | Phare carry-overs | 223 | — |
| Recoverable VAT | 94 | 84 | Sundry accounts payable | 18 | 18 |
| Sundry accounts receivable | 66 | 18 | Recovery orders  (1) | 55 | 101 |
| Advances | 78 | — | | | |
| Subtotal | 238 | 101 | Subtotal | 2 111 | 1 709 |
| Cash accounts | | | Suspense accounts | | |
| Bank accounts | 2 291 | 3 474 | Sums to be reused | — | 265 |
| Imprest account | 0 | 4 | Deferred revenue | 123 | 4 |
| | | | Subtotal | 123 | 269 |
| Subtotal | 2 291 | 3 478 | | | |
| Suspense accounts | 0 | 24 | | | |
| Total | 5 586 | 6 400 | Total | 5 586 | 6 400 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets

Fixed assets

Fixed capital

Fixed capital

Intangible fixed assets

94

66

Own capital

3 057

2 797

Buildings

3 559

3 559

Balance for the financial year

295

1 626

Equipment and furniture

157

152

Computer equipment

659

785

Vehicles

50

74

Depreciation

– 1 496

– 1 867

Subtotal

Subtotal

3 352

4 423

Current liabilities

Current liabilities

Subtotal

Subtotal

3 023

2 768

Automatic carry-overs

1 815

1 377

Stocks

Stocks

34

28

Non-automatic carry-overs

—

212

Current assets

Current assets

Phare carry-overs

223

—

Recoverable VAT

94

84

Sundry accounts payable

18

18

Sundry accounts receivable

66

18

Recovery orders  (1)

1

55

101

Advances

78

—

Subtotal

Subtotal

238

101

Subtotal

Subtotal

2 111

1 709

Cash accounts

Cash accounts

Suspense accounts

Suspense accounts

Bank accounts

2 291

3 474

Sums to be reused

—

265

Imprest account

0

4

Deferred revenue

123

4

Subtotal

Subtotal

123

269

Subtotal

Subtotal

2 291

3 478

Suspense accounts

Suspense accounts

0

24

Total

Total

5 586

6 400

Total

Total

5 586

6 400

NB: The totals may include differences due to rounding.

NB:

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(1)  Recovery orders issued, but not yet collected, that have not yet resulted in the entering of appropriations for reuse.

1

NB: The totals may include differences due to rounding.

NB:

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