# C_2010124EN.01000101.xml

| 12.5.2010 | EN | Official Journal of the European Union | C 124/1 |
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12.5.2010

EN

Official Journal of the European Union

C 124/1

---

REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT IN 2009

2010/C 124/01

TABLE OF CONTENTS

TABLE OF CONTENTS

Report on budgetary and financial management in 2009

Report on budgetary and financial management in 2009

| 1. | Introduction |
| --- | --- |

1.

| 2. | Overview of budget implementation in 2009 |
| --- | --- |

2.

| 3. | Budget implementation in 2009 by Chapter |
| --- | --- |

3.

Annexes — Tables of budget implementation in 2009

Annexes — Tables of budget implementation in 2009

| Annex I: | Budget transfers made in 2009 |
| --- | --- |

Annex I:

| Annex II: | Comparison by Chapter of 2008 and 2009 implementation of revenue |
| --- | --- |

Annex II:

| Annex III: | Budget implementation of revenue by Title |
| --- | --- |

Annex III:

| Annex IV: | Comparison by Chapter of 2008 and 2009 implementation of appropriations |
| --- | --- |

Annex IV:

| Annex V: | Budget implementation of appropriations by Title |
| --- | --- |

Annex V:

| Annex VI: | Details of the implementation of appropriations 2009 — Index 1 and 4 |
| --- | --- |

Annex VI:

Report on budgetary and financial management in 2009

Report on budgetary and financial management in 2009

Court of Justice of the European Union

Court of Justice of the European Union

1.   INTRODUCTION

INTRODUCTION

This report which, in accordance with Article 122 of the Financial Regulation and Article 185 of the Implementing Rules, accompanies the accounts of the Court of Justice of the European Union for 2009, gives an account of, in particular, the rate of implementation of appropriations. Likewise, it offers a summary of the transfers of appropriations between various budget items carried out in the course of the 2009 financial year.

Chapter 2 of this Report gives an overview of budget implementation in 2009 and Chapter 3 examines in more detail the trends in budget lines according to budget chapters. Lastly, the annexes provide summary tables relating again to budget implementation in 2009.

In regard to judicial activity as such, readers are invited to consult the Annual Report of the Court of Justice of the European Union for 2009 on the Curia internet site (http://curia.europa.eu) which provides detailed information and statistics concerning the judicial activities of the Court of Justice, the General Court and the Civil Service Tribunal.

2.   OVERVIEW OF BUDGET IMPLEMENTATION IN 2009

OVERVIEW OF BUDGET IMPLEMENTATION IN 2009

2.1.   Revenue

Revenue

The estimated revenue of the Court of Justice of the European Union for the financial year 2009 was EUR 38 338 000.

As shown in Table 1 below, the established entitlements in 2009 are EUR 40 712 090 and are 6,19 % higher than estimated (1).

Table 1

1

Table 1

Table 1

Estimated revenue and established entitlements

Estimated revenue and established entitlements

| (EUR) |
| --- |
| Title | Estimated revenue 2009 | Established entitlements 2009 | % of total |
| 4. | Revenue accruing from persons working with the institutions and other Community bodies |

(EUR)

Title

Estimated revenue 2009

Established entitlements 2009

% of total

4.

Revenue accruing from persons working with the institutions and other Community bodies

38 198 000,00

39 716 317,26

97,55

97,55

| 5. | Revenue accruing from the administration of the institution |
| --- | --- |

5.

Revenue accruing from the administration of the institution

130 000,00

995 772,29

2,45

2,45

| 9. | Miscellaneous revenue |
| --- | --- |

9.

Miscellaneous revenue

10 000,00

0,00

0

0

Total

Total

38 338 000,00

38 338 000,00

40 712 089,55

40 712 089,55

100,0

100,0

%

%

100 %

100 %

106,19 %

106,19 %

It will be noted that revenue-entitlements established in Title 4 (principally deductions from the remuneration of Members and staff in respect of taxes and social security contributions) represent a very high percentage of the total revenue (97,55 %), while revenue in Titles 5 and 9 (principally proceeds from the sale of publications, insurance refunds, telecommunication refunds and financial products) represents less than 2,45 % of the total.

Annexes II and III provide additional data on the whole of the revenue stream (revenue-entitlements carried over, revenue-entitlements established and revenue-entitlements collected).

Annexes II and III

It will be noted that revenue recovered (EUR 40 695 081) represents 99,96 % of established entitlements in 2009 (99,88 % in 2008).

As regards revenue from entitlements carried over from the preceding financial year, Table 2 below shows that, revenue in Title 5 represents most of the total revenue from entitlements carried over and used in 2009 (79,43 %). The amounts still to be recovered in Title 4 essentially correspond to the amounts to be recovered from national pension bodies in connection with transfers of pension rights.

Table 2

Table 2

Table 2

Revenue from entitlements carried over

Revenue from entitlements carried over

| (EUR) |
| --- |
| Title | Carried over 2008 to 2009 | Revenue from entitlements carried over | % of total |
| 4. | Revenue accruing from persons working with the institutions and other Community bodies |

(EUR)

Title

Carried over 2008 to 2009

Revenue from entitlements carried over

% of total

4.

Revenue accruing from persons working with the institutions and other Community bodies

49 387,01

8 453,26

20,57

20,57

| 5. | Revenue accruing from the administration of the institution |
| --- | --- |

5.

Revenue accruing from the administration of the institution

33 244,39

32 650,28

79,43

79,43

| 9. | Miscellaneous revenue |
| --- | --- |

9.

Miscellaneous revenue

0,00

0,00

0,00

0,00

Total

Total

82 631,40

82 631,40

41 103,54

41 103,54

100,0

100,0

%

100 %

100 %

49,74 %

49,74 %

2.2.   Expenditure

Expenditure

2.2.1.   Appropriations in the financial year

Appropriations in the financial year

The appropriations entered in the budget of the Court of Justice of the European Union for the financial year 2009 were EUR 314 954 433.

As shown in Table 3 below, the budget implementation for 2009 amounts to EUR 311 345 642,44 and represents a very high rate of use of final appropriations of 98,85 %, which is an improvement as compared with 2008 (98,74 %).

Table 3

It can also be noted that, as in previous years, nearly three quarters of the budget of the Court of Justice of the European Union is allocated to expenditure on staff (Title 1 expenditure).

Table 3

Table 3

Commitments of appropriations in the financial year

Commitments of appropriations in the financial year

| (EUR) |
| --- |
| Title | Appropriations for 2009 financial year | Commitments in 2009 financial year | % of total |
| 1. | Persons working with the institution |

(EUR)

Title

Appropriations for 2009 financial year

Commitments in 2009 financial year

% of total

1.

Persons working with the institution

232 698 820,00

229 708 402,19

73,78

73,78

| 2. | Buildings, furniture, equipment and miscellaneous operating expenditure |
| --- | --- |

2.

Buildings, furniture, equipment and miscellaneous operating expenditure

82 215 613,00

81 605 809,16

26,21

26,21

| 3. | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

3.

Expenditure resulting from special functions carried out by the institution

40 000,00

31 431,09

0,01

0,01

| 10. | Other expenditure |
| --- | --- |

10.

Other expenditure

0,00

0,00

—

Total

Total

314 954 433,00

314 954 433,00

311 345 642,44

311 345 642,44

100,00

100,00

%

%

100 %

100 %

98,85 %

98,85 %

Annexes IV, V and VI provide detailed additional data on the use of appropriations in the 2009 financial year (comparison with 2008, rate of overall implementation and details of implementation by budget line).

Annexes IV, V and VI

2.2.2.   Appropriations carried over

Appropriations carried over

Table 4 below shows that of the appropriations carried over from 2008 to 2009, the total amount being EUR 14 617 407,12, a large proportion was used (86,30 %).

Table 4

Table 4

Table 4

Use of appropriations carried over

Use of appropriations carried over

| (EUR) |
| --- |
| Title | Appropriations carried over 2008 to 2009 | Payments out of appropriations carried over | Cancellations |
| 1. | Persons working with the institution |

(EUR)

Title

Appropriations carried over 2008 to 2009

Payments out of appropriations carried over

Cancellations

1.

Persons working with the institution

3 700 338,19

2 828 230,26

872 107,93

| 2. | Buildings, furniture, equipment and miscellaneous operating expenditure |
| --- | --- |

2.

Buildings, furniture, equipment and miscellaneous operating expenditure

10 917 026,93

9 787 148,26

1 129 878,67

| 3. | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

3.

Expenditure resulting from special functions carried out by the institution

42,00

0,00

42,00

| 10. | Other expenditure |
| --- | --- |

10.

Other expenditure

0,00

0,00

0,00

Total

Total

14 617 407,12

14 617 407,12

12 615 378,52

12 615 378,52

2 002 028,60

2 002 028,60

%

%

100 %

100 %

86,30 %

86,30 %

13,70 %

13,70 %

Annexes V and VI provide additional detailed data on the use of appropriations carried over from 2008 to 2009 (rate of overall implementation and details of implementation by budget line).

Annexes V and VI

2.2.3.   Appropriations corresponding to assigned revenue

Appropriations corresponding to assigned revenue

Mention must be made of the fact that, under Article 18 of the Financial Regulation, some revenue can be assigned to the financing of specific items of expenditure. Such assigned revenue therefore represents additional appropriations which can be used by the Court.

Table 5 below details, by chapter, the sums of assigned revenue carried over from one financial year to another and the assigned revenue established and collected during the financial year.

Table 5

Table 5

Table 5

Use of assigned revenue

Use of assigned revenue

| (EUR) |
| --- |
| Title | Assigned revenue carried over 2008 to 2009
  (1) | Assigned revenue 2009
  (2) | Payments 2009
  (3) | Assigned revenue carried over 2009 to 2010
  (4) = (1) + (2) – (3) |
| 1. | Persons working with the institution |

(EUR)

Title

Assigned revenue carried over 2008 to 2009

(1)

Assigned revenue 2009

(2)

Payments 2009

(3)

Assigned revenue carried over 2009 to 2010

(4) = (1) + (2) – (3)

1.

Persons working with the institution

338 269,24

182 035,41

392 823,42

127 481,23

| 2. | Buildings, furniture, equipment and miscellaneous operating expenditure |
| --- | --- |

2.

Buildings, furniture, equipment and miscellaneous operating expenditure

1 307 261,00

784 271,43

1 062 188,25

1 029 344,18

| 3. | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

3.

Expenditure resulting from special functions carried out by the institution

3 985,25

3 050,00

0,00

7 035,25

| 10. | Other expenditure |
| --- | --- |

10.

Other expenditure

0,00

0,00

0,00

0,00

Total

Total

1 649 515,49

1 649 515,49

969 356,84

969 356,84

1 455 011,67

1 455 011,67

1 163 860,66

1 163 860,66

As shown in Table 5, the appropriations of assigned revenue established in 2009 come to EUR 969 356, of which more than 86 % of the amount corresponds to the following items:

| — | reimbursement of remunerations/allowances from insurers in certain cases of absence due to sickness or accident (EUR 122 078), |
| --- | --- |

—

reimbursement of remunerations/allowances from insurers in certain cases of absence due to sickness or accident (EUR 122 078),

| — | reimbursement of buildings-related costs in respect of areas made available to other institutions (EUR 219 263), |
| --- | --- |

—

reimbursement of buildings-related costs in respect of areas made available to other institutions (EUR 219 263),

| — | reimbursement of telephone or postage costs (EUR 123 837), |
| --- | --- |

—

reimbursement of telephone or postage costs (EUR 123 837),

| — | income from the sale of Court publications such as case-law reports (EUR 371 409). |
| --- | --- |

—

income from the sale of Court publications such as case-law reports (EUR 371 409).

2.2.4.   Transfers of appropriations

Transfers of appropriations

In the course of 2009, the Court of Justice of the European Union made 25 budget transfers pursuant to Articles 22 and 24 of the Financial Regulation, representing a total of, EUR 9 345 304, a figure lower than the amount of the same type of transfers made in 2008 (EUR 10 931 540).

In accordance with the provisions of Articles 22(2) and 24(2), (3) and (4) of the Financial Regulation, nine transfers of appropriations were the subject of notification to the budgetary authority. Those transfers amount to EUR 7 948 000 (EUR 8 695 500 in 2008) and correspond to close to 85 % of the total sum of appropriations transferred in the financial year. As in 2008, a considerable proportion of those transfers (close to EUR 5 million) made it possible to increase the prepayments made towards the buildings project of renovating and extending the Court’s buildings in order to reduce future budget costs under the lease-purchase contract entered into with the Luxembourg authorities

In addition, 16 transfers within articles which were not notified to the budgetary authority, as provided for under Article 22(4) of the Financial Regulation, were made for a total of EUR 1 397 304 (EUR 2 236 040 in 2008) representing almost 15 % of the total sum of appropriations transferred in the financial year.

Annex I provides details of all of those transfers of appropriations and of the budget lines concerned.

Annex I

3.   2009 BUDGET IMPLEMENTATION BY CHAPTER

2009 BUDGET IMPLEMENTATION BY CHAPTER

3.1.   TITLE 1 — Persons working with the institution

TITLE 1 — Persons working with the institution

As shown in Table 6 below, the final budget funding of Title 1 for the financial year 2009 is EUR 232 698 820, which represents almost 74 % of the total budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 229 708 402,19, which is a very high rate of implementation of 98,71 % (98,46 % in 2008).

Table 6

Table 6

Table 6

Use of appropriations in the financial year

Use of appropriations in the financial year

| (EUR) |
| --- |
| Title 1 | Appropriations in 2009 financial year | Commitments in 2009 financial year | % of implementation |
| 10. | Members of the institution |

(EUR)

Title 1

Appropriations in 2009 financial year

Commitments in 2009 financial year

% of implementation

10.

10

Members of the institution

29 967 000,00

29 104 251,06

97,12

97,12

| 12. | Officials and temporary staff |
| --- | --- |

12.

12

Officials and temporary staff

183 069 520,00

181 156 824,21

98,96

98,96

| 14. | Other staff and external services |
| --- | --- |

14.

14

Other staff and external services

14 952 300,00

14 879 938,92

99,52

99,52

| 16. | Other expenditure relating to persons working with the institution |
| --- | --- |

16.

16

Other expenditure relating to persons working with the institution

4 710 000,00

4 567 388,00

96,97

96,97

Total

Total

232 698 820,00

232 698 820,00

229 708 402,19

229 708 402,19

98,71

98,71

3.1.1.   Chapter 10 — Members of the institution

Chapter 10

The final appropriations in this Chapter, amounting to EUR 29 967 000, were committed to the extent of EUR 29 104 251, a high rate of implementation of 97,12 % (97,60 % in 2008).

It should be noted that the majority of appropriations requested for the year 2009 for Chapter 10 had been calculated on the basis of a rate of increase in remunerations and other related costs of 3,3 % at 1 January 2009 whereas the actual increase fixed in December 2008 was only 3 %. Further, the rate of increase in remunerations anticipated at 1 July 2009 was 3,2 % whereas the rate of increase decided by the Council in late December 2009 was only 1,85 %. Because of those two differences (0,3 % over 12 months of remunerations and 1,35 % over 6 months) there has been a saving in appropriations as compared with the initial estimates.

10

In addition, it may also be noted that certain savings have been achieved in respect of budget items connected with expenditure under the Staff Regulations relating to the renewal of the terms of office of the Members of the three courts (temporary allowances, rights connected with entering the service, transfer or leaving the service). Such differences are the result of the normal process of drawing up the budget, which requires estimates for the renewal of the Members’ terms of office to be made at a very early stage (almost a year and a half before the renewal dates) and cautiously, whereas the actual renewal of the Members’ terms of office is then the product both of decisions of the Member States and of individual decisions of the Members of the courts.

Accordingly, it was possible to make certain transfers from appropriations in Chapter 10 to other Chapters of the budget, transfers which are detailed in Annex I. Apart from an increase in Item 1406‘External services in the linguistic field’ (EUR 0,35 million) in Chapter 14, those transfers have primarily been made to Item 2001‘Lease-purchase’ (EUR 1,6 million) within Chapter 20 of Title 2 (see comments below on appropriations in Chapter 20‘Buildings and associated costs’).

10

1406

14

2001

20

20

3.1.2.   Chapter 12 — Officials and temporary staff

Chapter 12

The final appropriations in this Chapter, amounting to EUR 183 069 520, were committed to the extent of EUR 181 156 824, a very high rate of implementation of 98,96 % which is slightly better than in 2008 (98,72 %).

98,96 %

98,72 %

Such good results are the product of a very active recruitment policy on the part of all of the Court’s services. The proportion of posts filled is highly satisfactory in respect of posts granted in connection with the enlargement of 2004 and also most encouraging for posts created for the recent EU-2 enlargement. If non-enlargement posts are included, the proportion of posts filled as at 31 December 2009 is 98 %, a remarkable figure if the effect of ordinary staff turnover among all staff of the institution (1 931 posts) is taken into consideration.

The main reason for the under-spending of appropriations in Chapter 12 is the fact that the appropriations requested for the posts concerned to cover remunerations and associated costs for the financial year 2009 were calculated on the basis of a rate of increase in remunerations of 3,3 %, whereas the actual increase fixed in December 2008 was only 3 %. Further, the rate of increase in remunerations anticipated at 1 July 2009 was 3,2 % whereas the rate of increase decided by the Council in late December 2009 was only 1,85 %. Because of those two differences (0,3 % over 12 months of remunerations and 1,35 % over 6 months) there has been a saving in appropriations as compared with the initial estimates.

12

It must be stressed that the surplus is, relatively speaking, tiny, if one considers, first, the total amount in Chapter 12 (approximately 60 % of the Court’s total budget) and, second, the difficulties involved in making budget estimates nearly 12 months in advance, using certain forecasting parameters that necessarily produce approximations (rate of increase in salaries, rate of inflation, rate of recruitment or staff turnover ...). The Court’s unceasing efforts in recent years (in terms of the quality of its forecasting and of the annual management of the budget) have, moreover, made it possible to reduce existing surpluses, a trend which has been maintained in 2009.

12

Accordingly, it was possible to make certain transfers from appropriations in Chapter 12 to other chapters of the budget, transfers which are detailed in Annex I. Those transfers of appropriations have allowed, to a greater extent, an increase in Item 2001‘Lease-purchase’ (EUR 3,15 million) within Chapter 20 and, to a lesser extent, an increase in Item 2102‘External services for operation, creation and servicing of software and systems’ (EUR 0,53 million) within Chapter 21 of Title 2 (corresponding observations are included below in relation to the various chapters concerned).

12

2001

20

2102

21

3.1.3.   Chapter 14 — Other staff and external services

Chapter 14

Generally, the final appropriations in this Chapter, amounting to EUR 14 952 300, were committed to the extent of EUR 14 879 939, a rate of implementation approaching 100 %, a clear improvement as compared with 2008 (97 %).

The final appropriations in Chapter 14 are allocated almost entirely to two budget Items. Almost one third of those appropriations relate to Item 1400‘Other staff’, where the rate of implementation remains very high (98,64 % as against 99,73 % in 2008). The remaining two thirds relate to Item 1406‘External services in the linguistic field’, where the rate of implementation reached 100 %, a clear improvement as compared with 2008 (96,98 %).

14

1400

1406

As regards the latter Item, which covers external services in both translation and interpreting, the reason for the improvement in the rate of implementation of appropriations is the need to meet an increased workload against a background of there being a limited number of internal linguistic staff (lawyer-linguists and interpreters).

It must be emphasised that, despite the various organisational measures taken in recent years by the Court in order to reduce the demand for translation, the translation workload increased by 6,7 % in 2009 and consequently greater use of external sub-contracting was necessary. For that reason, the appropriations intended to cover the services of freelance translators had to be increased by the sum of EUR 350 000 by means of a transfer from Chapter 10.

10

3.1.4.   Chapter 16 — Other expenditure relating to persons working with the institution

Chapter 16

The final appropriations in this Chapter, amounting to EUR 4 710 000, were committed to the extent of EUR 4 567 388, which is a high rate of implementation of 96,97 % (98,5 % in 2008).

Two Items in this Chapter represent almost 78 % of the final appropriations: Item 1612‘Further training’, where the rate of implementation was 97,40 % (as against 97,8 % in 2008), and Item 1654‘Early childhood centre’ where the rate of implementation is, as in the previous year, 100 %.

1612

1654

3.2.   TITLE 2 — Buildings, furniture, equipment and miscellaneous operating expenditure

TITLE 2 — Buildings, furniture, equipment and miscellaneous operating expenditure

As shown in Table 7 below, the final budget funding in Title 2 for the financial year 2009 is EUR 82 215 613, representing slightly more than a quarter of the total budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 81 605 809, which is a rate of implementation very close to 100 %, as in 2008.

Table 7

Table 7

Table 7

Use of appropriations in the financial year

Use of appropriations in the financial year

| (EUR) |
| --- |
| Title 2 | Appropriations in 2009 | Commitments in 2009 | % of implementation |
| 20. | Buildings and associated costs |

(EUR)

Title 2

Appropriations in 2009

Commitments in 2009

% of implementation

20.

20

Buildings and associated costs

59 732 500,00

59 710 997,33

99,96

99,96

| 21. | Data processing, equipment and movable property: purchase, hire and servicing |
| --- | --- |

21.

21

Data processing, equipment and movable property: purchase, hire and servicing

15 868 113,00

15 636 608,20

98,54

98,54

| 23. | Current administrative expenditure |
| --- | --- |

23.

23

Current administrative expenditure

2 335 500,00

2 059 426,98

88,18

88,18

| 25. | Expenditure on meetings and conferences |
| --- | --- |

25.

25

Expenditure on meetings and conferences

796 500,00

743 014,77

93,28

93,28

| 27. | Information: acquisition, archiving, production and distribution |
| --- | --- |

27.

27

Information: acquisition, archiving, production and distribution

3 483 000,00

3 455 761,88

99,22

99,22

Total

Total

82 215 613,00

82 215 613,00

81 605 809,16

81 605 809,16

99,26

99,26

3.2.1.   Chapter 20 — Buildings and associated costs

Chapter 20

The final appropriations in this Chapter, amounting to EUR 59 732 500, were committed to the extent of EUR 59 710 997, or 99,96 % (99,68 % in 2008).

The final appropriations in Articles 200‘Buildings’ and 202‘Buildings-related costs’ represent respectively 73,6 % (EUR 43 980 000) and 26,4 % (EUR 15 752 500) of the total appropriations in this Chapter. Overall, those appropriations increased significantly (+ 33 %) as compared with 2008 because of the completion and the bringing into service of the new Palais building project (consisting of the renovated old Palais, a ring surrounding the Palais, two high towers and a gallery linking the old and new buildings).

200

202

As regards Article 200‘Buildings’, expenditure in Item 2000‘Rent’ was EUR 10 542 297 (100 % rate of implementation) corresponding to the rental of four buildings (Allegro, Geos, the T Building and the T bis Building) the occupation of which remains in any event necessary because of the staff numbers and the unavailability of the old buildings Annexes A, B and C which are undergoing substantial renovation to bring them into compliance with various national standards which have come into force since their construction (between 1986 and 1993).

200

2000

Expenditure in Item 2001‘Lease-purchase’ was almost EUR 32 million (rate of implementation of 100 %), which represents a significant increase (+ 51 %) as compared with 2008 (EUR 21 million). The appropriations committed in 2008 corresponded only to certain partial prepayments pending completion of the construction of the new Palais, whereas the 2009 appropriations are intended to meet the falling due of further lease-purchase charges (calculated in accordance with the contract signed on 13 June 2007 with the Luxembourg authorities) which became payable upon the bringing into service, in late 2008, of the new Palais building complex. It should be noted that, in the interests of sound financial management, and as has already been mentioned above, certain surplus appropriations released in Chapters 10 and 12 of the budget were able to be assigned to prepayments over and above those previously made in 2007 and 2008. Such a transaction is entirely in accord with the expressed wishes of the two arms of the budgetary authority concerning the Community institutions’ building projects, in order to restrict the burden on future budgets imposed by those projects.

2001

10

12

As regards expenditure in Article 202‘Buildings-related costs’, that amounts to EUR 15 748 248 (100 % rate of implementation) and corresponds, almost entirely, to expenditure on cleaning and maintenance, energy consumption and security/surveillance which are required to ensure that the buildings of the Court operate effectively. The significant increase in such expenditure (+ 50 %) is directly linked to the operational use of the new Palais building complex. It should be noted that the initial appropriations had to be increased (by internal reorganisation of appropriations in Chapter 20) to take account of the actual conditions of operational use as compared with the operational assumptions made when the appropriations for the 2009 budget were estimated in February 2008.

202

20

3.2.2.   Chapter 21 — Data processing, equipment and movable property

Chapter 21

The final appropriations in this Chapter, amounting to EUR 15 868 113, were committed to the extent of EUR 15 636 608, or 98,54 % (99,74 % in 2008).

The final appropriations of Chapter 21 relate very substantially (88 %) to expenditure linked to IT and movable property.

21

Unlike expenditure in Chapter 20, a significant reduction can be seen in the expenditure of Chapter 21 (– 22,50 % as compared with 2008). Part of the 2008 appropriations corresponded to investment in IT hardware (inter alia, the installation of telephone networks and multimedia data networks) and furniture required for the bringing into service of the new Palais building complex.

20

21

As regards Article 210‘Equipment, operating costs and data-processing and telecommunications services’, current resources have, as in previous years, been applied to the regular renewal of the stock of hardware, the servicing of existing systems, to current support operations and to new judicial or administrative IT development projects.

210

In that context, Item 2102‘External services for operation, creation and servicing of software and systems’ had to be increased by EUR 535 000 (from Chapter 12) in order to address certain temporary difficulties in recruiting IT staff by using the services of external subcontractors to ensure that the 2009 work programme priorities could be met.

2102

12

As regards Article 212‘Furniture’, 100 % of the allocated appropriations were committed. Those appropriations were devoted, as planned, to purchasing additional furniture and to renewing some of the furniture (acquired more than 15 years ago).

212

3.2.3.   Chapter 23 — Current administrative expenditure

Chapter 23

The final appropriations in this Chapter, amounting to EUR 2 335 500, were committed to the extent of EUR 2 059 427, or 88,18 % (99,18 % in 2008).

A significant reduction to be seen in the expenditure in Chapter 23 (– 23,50 % as compared with 2008) is due to the fact that part of the 2008 appropriations (EUR 1,2 million) was allocated to the large operation of moving the Members and staff into the new buildings which were brought into service at the end of 2008.

23

For the financial year 2009, over 78 % of the appropriations in this Chapter were allocated to two types of expenditure:

| — | expenditure in Article 230‘Stationery, office supplies and various consumables’, which amounted to EUR 988 425 (80,75 % rate of implementation as compared with 99,85 % in 2008), |
| --- | --- |

—

expenditure in Article 230‘Stationery, office supplies and various consumables’, which amounted to EUR 988 425 (80,75 % rate of implementation as compared with 99,85 % in 2008),

230

| — | expenditure in Article 236‘Postal charges’, which amounted to EUR 577 530 (95,22 % rate of implementation as compared with 99,92 % in 2008). |
| --- | --- |

—

expenditure in Article 236‘Postal charges’, which amounted to EUR 577 530 (95,22 % rate of implementation as compared with 99,92 % in 2008).

236

In respect of those two Articles, a not insubstantial saving in appropriations is partly due to the institution’s efforts in the area of the electronic transfer of documents.

Lastly, the expenditure in Article 238‘Other administrative operating expenditure’, which includes the costs of moving, fell significantly (– 63 %) as compared with 2008 for the reasons explained above. However, an increase of EUR 132 000 (from Chapter 20) was necessary to deal with some specific moving (of staff and archives) which could not take place in 2008 because of the timetable for the completion of some work.

238

20

3.2.4.   Chapter 25 — Expenditure on meetings and conferences

Chapter 25

The final appropriations in this Chapter, amounting to EUR 796 500, were committed to the extent of EUR 743 015, or 93,28 % (96,71 % in 2008).

These appropriations are, largely, devoted to expenditure linked to the ceremonial activities of the Court and to expenditure devoted to visits to the Court.

In 2009, ceremonial activity was marked by three significant events:

| — | symposium ‘Reflections on the preliminary ruling procedure’ and meeting with the Presidents of the Constitutional Courts and Supreme Courts of the Member States of the European Union, on 30 and 31 March, |
| --- | --- |

—

symposium ‘Reflections on the preliminary ruling procedure’ and meeting with the Presidents of the Constitutional Courts and Supreme Courts of the Member States of the European Union, on 30 and 31 March,

| — | colloquium ‘From 20 to 2020’ on the occasion of the 20th anniversary of the General Court, on 25 September, |
| --- | --- |

—

colloquium ‘From 20 to 2020’ on the occasion of the 20th anniversary of the General Court, on 25 September,

| — | formal sitting on the occasion of the partial renewal of the membership of the Court of Justice and of the entry into office of new Members of the General Court and of the Civil Service Tribunal, 6 October. |
| --- | --- |

—

formal sitting on the occasion of the partial renewal of the membership of the Court of Justice and of the entry into office of new Members of the General Court and of the Civil Service Tribunal, 6 October.

The organisation of visits to the Court of Justice is in response to the need to improve the communication of information on the Court and on European Union case-law to legal practitioners and students of law. By organising contacts with national judges (meetings and seminars), the Court continues to pursue the dual objective of both making national judges aware of how the Court operates, of the preliminary ruling procedure and the practice of European Union law and also offering to the judges a forum where they can meet each other. In 2009, a new approach involving the organisation of specialised seminars aimed at judges of national Constitutional Courts and Supreme Courts was initiated.

Since budget estimates for both these types of activity are by nature more liable to change, the level of activity in 2009 made it necessary to reorganise appropriations of EUR 60 000 within Chapter 25.

25

3.2.5.   Chapter 27 — Information: acquisition, archiving, production and distribution

Chapter 27

The final appropriations in this Chapter, amounting to EUR 3 483 000, were committed to the extent of EUR 3 455 762, or 99,22 % (99,81 % in 2008).

The appropriations in this Chapter were allocated to two types of expenditure which contribute in full to the Court’s judicial activity:

| — | expenditure in Article 272‘Documentation, library and archiving expenditure’, which amounted to EUR 1 134 881 (97,83 % rate of implementation). It must be borne in mind that all such expenditure is a significant investment to ensure that the three courts and the departments of the institution operate effectively, |
| --- | --- |

—

expenditure in Article 272‘Documentation, library and archiving expenditure’, which amounted to EUR 1 134 881 (97,83 % rate of implementation). It must be borne in mind that all such expenditure is a significant investment to ensure that the three courts and the departments of the institution operate effectively,

272

| — | expenditure in Article 274‘Production and distribution’, which amounted to EUR 2 320 880 (99,81 % rate of implementation). Such expenditure essentially supports the communication of judgments, opinions and the case-law reports of the three courts to the public. |
| --- | --- |

—

expenditure in Article 274‘Production and distribution’, which amounted to EUR 2 320 880 (99,81 % rate of implementation). Such expenditure essentially supports the communication of judgments, opinions and the case-law reports of the three courts to the public.

274

3.3.   TITLE 3 — Expenditure resulting from special functions carried out by the institution

TITLE 3 — Expenditure resulting from special functions carried out by the institution

Chapter 37 —   Expenditure relating to certain institutions and bodies

Chapter 37

Expenditure relating to certain institutions and bodies

The final budget funding in Title 3 consists solely of the appropriations in Chapter 37 for Item 3710‘Court expenses’. In the 2009 financial year, those appropriations amounted to EUR 40 000 and were committed to the extent of EUR 31 431, a rate of implementation of 78,58 %.

37

3710

The expenditure in question, for which the Court is liable, relates to legal aid, covering lawyers’ fees and other expenses. It is difficult to estimate such expenditure because the budget implementation varies greatly from year to year.

3.4.   TITLE 10 — Other expenditure

TITLE 10 — Other expenditure

Chapter 10 0 —   Provisional appropriations

Chapter 10 0 —

Provisional appropriations

No budget funding was allocated to Title 10 in the 2009 financial year.

---

(1)  That difference is reduced to 1,5 % if account is taken of assigned revenue available for re-employment which, in accordance with budgetary practice, is presented as a token entry (‘p.m.’ or pour memoire) when the initial budget is drawn up but which is duly taken into account in that same budget via a deduction from the budget items of the expenditure concerned.

1

pour memoire

---

ANNEX I

Budget transfers made in 2009 under the provisions of Articles 22 and 24 of the Financial Regulation

| No of Transfer | Date | Title to Title | Chapter to Chapter | Article to Article | Item | From Article/Item | To Article/Item |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Transfers submitted to the budget authority (in accordance with Articles 22(2) and 24(2), (3) and (4)): |
| 1 | 28.4.2009 | | 132 000 | | | 2000 | Rent |

No of Transfer

Date

Title to Title

Chapter to Chapter

Article to Article

Item

From Article/Item

To Article/Item

Transfers submitted to the budget authority (in accordance with Articles 22(2) and 24(2), (3) and (4)):

1

28.4.2009

132 000

2000

Rent

| 238 | Other administrative operating expenditure |
| --- | --- |

238

Other administrative operating expenditure

2

30.7.2009

447 000

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

| 2022 | Cleaning and maintenance |
| --- | --- |

2022

Cleaning and maintenance

1 436 000

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

| 2024 | Consumption of energy |
| --- | --- |

2024

Consumption of energy

72 000

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

| 2026 | Security and surveillance of buildings |
| --- | --- |

2026

Security and surveillance of buildings

14 000

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

| 2028 | Insurance |
| --- | --- |

2028

Insurance

84 000

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

| 2029 | Other expenditure on buildings |
| --- | --- |

2029

Other expenditure on buildings

3

30.7.2009

535 000

| 1200 | Remunerations and allowances |
| --- | --- |

1200

Remunerations and allowances

| 2102 | External services for operation, creation and servicing of software and systems |
| --- | --- |

2102

External services for operation, creation and servicing of software and systems

4

15.10.2009

40 000

| 254 | Meetings, congresses and conferences |
| --- | --- |

254

Meetings, congresses and conferences

| 252 | Entertainment and representation expenses |
| --- | --- |

252

Entertainment and representation expenses

20 000

| 256 | Expenditure on information and on participation in public events |
| --- | --- |

256

Expenditure on information and on participation in public events

| 252 | Entertainment and representation expenses |
| --- | --- |

252

Entertainment and representation expenses

5

14.10.2009

350 000

| 1002 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1002

Rights connected with entering the service, transfer and leaving the service

| 1406 | External services in the linguistic field |
| --- | --- |

1406

External services in the linguistic field

68 000

| 149 | Provisional appropriation |
| --- | --- |

149

Provisional appropriation

| 1400 | Other staff |
| --- | --- |

1400

Other staff

6

14.12.2009

250 000

| 1200 | Remunerations and allowances |
| --- | --- |

1200

Remunerations and allowances

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

7

14.12.2009

750 000

| 102 | Temporary allowances |
| --- | --- |

102

Temporary allowances

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

8

14.12.2009

365 000

| 1002 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1002

Rights connected with entering the service, transfer and leaving the service

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

2 898 000

| 129 | Provisional appropriation |
| --- | --- |

129

Provisional appropriation

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

9

14.12.2009

487 000

| 109 | Provisional appropriation |
| --- | --- |

109

Provisional appropriation

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

Sub-total

7 948 000

5 285 000

482 000

2 181 000

0

85,05 % of the total amount of transfers

Transfers within Articles, not submitted to the budget authority (in accorrdance with Article 22(4)):

1

6.7.2009

250 000

| 1200 | Remunerations and allowances |
| --- | --- |

1200

Remunerations and allowances

| 1204 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1204

Rights connected with entering the service, transfer and leaving the service

2

7.9.2009

197 500

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

| 2007 | Fitting-out of premises |
| --- | --- |

2007

Fitting-out of premises

3

28.9.2009

14 000

| 2026 | Security and surveillance of buildings |
| --- | --- |

2026

Security and surveillance of buildings

| 2028 | Assurances |
| --- | --- |

2028

Assurances

4

15.10.2009

19 500

| 2026 | Security and surveillance of buildings |
| --- | --- |

2026

Security and surveillance of buildings

| 2029 | Other expenditure on buildings |
| --- | --- |

2029

Other expenditure on buildings

5

9.11.2009

178 000

| 1002 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1002

Rights connected with entering the service, transfer and leaving the service

| 1000 | Remunerations and other rights |
| --- | --- |

1000

Remunerations and other rights

6

2.12.2009

81 000

| 1404 | In-service training and staff exchanges |
| --- | --- |

1404

In-service training and staff exchanges

| 1400 | Other staff |
| --- | --- |

1400

Other staff

35 000

| 1405 | Other external services |
| --- | --- |

1405

Other external services

| 1400 | Other staff |
| --- | --- |

1400

Other staff

75 000

| 1406 | External services in the linguistic field |
| --- | --- |

1406

External services in the linguistic field

| 1400 | Other staff |
| --- | --- |

1400

Other staff

7

9.11.2009

31 025

| 2022 | Cleaning and maintenance |
| --- | --- |

2022

Cleaning and maintenance

| 2028 | Insurance |
| --- | --- |

2028

Insurance

8

26.11.2009

50 000

| 2000 | Rent |
| --- | --- |

2000

Rent

| 2007 | Fitting-out of premises |
| --- | --- |

2007

Fitting-out of premises

9

26.11.2009

75 703

| 2000 | Rent |
| --- | --- |

2000

Rent

| 2001 | Lease-purchase |
| --- | --- |

2001

Lease-purchase

10

27.11.2009

129 000

| 1204 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1204

Rights connected with entering the service, transfer and leaving the service

| 1200 | Remunerations and allowances |
| --- | --- |

1200

Remunerations and allowances

11

3.12.2009

15 000

| 1612 | Further training |
| --- | --- |

1612

Further training

| 1610 | Miscellaneous expenditure for staff recruitment |
| --- | --- |

1610

Miscellaneous expenditure for staff recruitment

12

2.12.2009

15 000

| 1000 | Remunerations and other rights |
| --- | --- |

1000

Remunerations and other rights

| 1002 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1002

Rights connected with entering the service, transfer and leaving the service

13

14.12.2009

152 000

| 1204 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1204

Rights connected with entering the service, transfer and leaving the service

| 1200 | Remunerations and allowances |
| --- | --- |

1200

Remunerations and allowances

14

15.12.2009

20 000

| 1404 | In-service training and staff exchanges |
| --- | --- |

1404

In-service training and staff exchanges

| 1400 | Other staff |
| --- | --- |

1400

Other staff

4 589

| 1406 | External services in the linguistic field |
| --- | --- |

1406

External services in the linguistic field

| 1400 | Other staff |
| --- | --- |

1400

Other staff

15

16.12.2009

21 000

| 1405 | Other external services |
| --- | --- |

1405

Other external services

| 1406 | External services in the linguistic field |
| --- | --- |

1406

External services in the linguistic field

16

16.12.2009

7 987

| 1405 | Other external services |
| --- | --- |

1405

Other external services

| 1400 | Other staff |
| --- | --- |

1400

Other staff

26 000

| 1406 | External services in the linguistic field |
| --- | --- |

1406

External services in the linguistic field

| 1400 | Other staff |
| --- | --- |

1400

Other staff

Sub-total

1 397 304

0

0

0

1 397 304

14,95 % of the total amount of transfers

Total

9 345 304

5 285 000

482 000

2 181 000

1 397 304

---

ANNEX II

Comparison by Chapter of 2008 and 2009 implementation of revenue

| (EUR) |
| --- |
| Chapter | Heading | Established entitlements 2009 | Established entitlements 2008 | Difference | % Difference |
| 40 | Miscellaneous taxes and deductions | 22 569 778,44 | 21 613 643,09 | 956 135,35 | 4,42 % |
| 41 | Contribution to the pension scheme | 17 146 538,82 | 16 031 270,75 | 1 115 268,07 | 6,96 % |
| | Title 4 | 39 716 317,26 | 37 644 913,84 | 2 071 403,42 | 5,50 % |
| 50 | Proceeds from the sale of movable and immovable property | 396 849,61 | 396 469,07 | 380,54 | 0,10 % |
| 52 | Revenue from investments or loans granted, bank and other interest on the institution’s accounts | 45 171,91 | 134 037,41 | –88 865,50 | –66,30 % |
| 55 | Revenue from the proceeds of services supplied and work carried out | 0,00 | 0,00 | 0,00 | 0,00 % |
| 57 | Other contributions and refunds connected with the administrative operation of the institution | 553 750,77 | 553 102,52 | 648,25 | 0,12 % |
| 58 | Miscellaneous compensation | 0,00 | 28 888,04 | –28 888,04 | – 100,00 % |
| | Title 5 | 995 772,29 | 1 112 497,04 | – 116 724,75 | – 
  10,49 % |
| 90 | Miscellaneous revenue | 0,00 | 28 551,00 | –28 551,00 | – 100,00 % |
| | Title 9 | 0,00 | 28 551,00 | –28 551,00 | – 
  100,00 % |
| | Overall total | 40 712 089,55 | 38 785 961,88 | 1 926 127,67 | 4,97 % |

(EUR)

Chapter

Heading

Established entitlements 2009

Established entitlements 2008

Difference

% Difference

40

Miscellaneous taxes and deductions

22 569 778,44

21 613 643,09

956 135,35

4,42 %

41

Contribution to the pension scheme

17 146 538,82

16 031 270,75

1 115 268,07

6,96 %

Title 4

39 716 317,26

37 644 913,84

2 071 403,42

5,50 %

50

Proceeds from the sale of movable and immovable property

396 849,61

396 469,07

380,54

0,10 %

52

Revenue from investments or loans granted, bank and other interest on the institution’s accounts

45 171,91

134 037,41

–88 865,50

–66,30 %

55

Revenue from the proceeds of services supplied and work carried out

0,00

0,00

0,00

0,00 %

57

Other contributions and refunds connected with the administrative operation of the institution

553 750,77

553 102,52

648,25

0,12 %

58

Miscellaneous compensation

0,00

28 888,04

–28 888,04

– 100,00 %

Title 5

995 772,29

1 112 497,04

– 116 724,75

– 
  10,49 %

90

Miscellaneous revenue

0,00

28 551,00

–28 551,00

– 100,00 %

Title 9

0,00

28 551,00

–28 551,00

– 
  100,00 %

Overall total

40 712 089,55

38 785 961,88

1 926 127,67

4,97 %

---

ANNEX III

Budget implementation of revenue by Title

| (EUR) |
| --- |
| Title | Carried over 2008 to 2009
  (1) | Variations during financial year
  (2) | Carried over 2008 to 2009 after corrections
  (3) = (1) + (2) | Revenue from entitlements carried over
  (4) | %


  (4) / (3) | Established entitlements 2009
  (5) | Revenue from established entitlements in 2009
  (6) | %


  (6) / (5) | Carried over 2009 to 2010
  (3) – (4) + (5) – (6) |
| 4 | 49 387,01 | 0,00 | 49 387,01 | 8 453,26 | 17,12 % | 39 716 317,26 | 39 713 202,03 | 99,99 % | 44 048,98 |
| 5 | 36 181,96 | –2 937,57 | 33 244,39 | 32 650,28 | 98,21 % | 995 772,29 | 981 878,47 | 98,60 % | 14 487,93 |
| 9 | 0,00 | 0,00 | 0,00 | 0,00 | 0 % | 0,00 | 0,00 | 0,00 % | 0,00 |
| Total | 85 568,97 | –2 937,57 | 82 631,40 | 41 103,54 | 49,74 % | 40 712 089,55 | 40 695 080,50 | 99,96 % | 58 536,91 |

(EUR)

Title

Carried over 2008 to 2009

(1)

Variations during financial year

(2)

Carried over 2008 to 2009 after corrections

(3) = (1) + (2)

Revenue from entitlements carried over

(4)

%

(4) / (3)

Established entitlements 2009

(5)

Revenue from established entitlements in 2009

(6)

%

(6) / (5)

Carried over 2009 to 2010

(3) – (4) + (5) – (6)

4

49 387,01

0,00

49 387,01

8 453,26

17,12 %

39 716 317,26

39 713 202,03

99,99 %

44 048,98

5

36 181,96

–2 937,57

33 244,39

32 650,28

98,21 %

995 772,29

981 878,47

98,60 %

14 487,93

9

0,00

0,00

0,00

0,00

0 %

0,00

0,00

0,00 %

0,00

Total

85 568,97

–2 937,57

82 631,40

41 103,54

49,74 %

40 712 089,55

40 695 080,50

99,96 %

58 536,91

| TITLE 4: | Revenue accruing from persons working with the institutions and other Community bodies |
| --- | --- |

TITLE 4:

Revenue accruing from persons working with the institutions and other Community bodies

| TITLE 5: | Revenue accruing from the administration of the institution |
| --- | --- |

TITLE 5:

Revenue accruing from the administration of the institution

| TITLE 9: | Miscellaneous revenue |
| --- | --- |

TITLE 9:

Miscellaneous revenue

---

ANNEX IV

Comparison by Chapter of 2008 and 2009 implementation of appropriations

| (EUR) |
| --- |
| Chapter | Heading | Commitments 2009 | Commitments 2008 | Difference | % Difference |
| 10 | Members of the institution | 29 104 251,06 | 28 131 683,65 | 972 567,41 | 3,46 % |
| 12 | Officials and temporary staff | 181 156 824,21 | 172 675 432,74 | 8 481 391,47 | 4,91 % |
| 14 | Other staff and external services | 14 879 938,92 | 13 964 180,16 | 915 758,76 | 6,56 % |
| 16 | Other expenditure relating to persons working with the institution | 4 567 388,00 | 3 884 970,96 | 682 417,04 | 17,57 % |
| | Title 1 | 229 708 402,19 | 218 656 267,51 | 11 052 134,68 | 5,05 % |
| 20 | Buildings and associated costs | 59 710 997,33 | 44 737 141,23 | 14 973 856,10 | 33,47 % |
| 21 | Data processing, equipment and movable property: purchase, hire and servicing | 15 636 608,20 | 20 112 512,05 | –4 475 903,85 | –22,25 % |
| 23 | Current administrative expenditure | 2 059 426,98 | 3 029 172,15 | – 969 745,17 | –32,01 % |
| 25 | Expenditure on meetings and conferences | 743 014,77 | 704 344,23 | 38 670,54 | 5,49 % |
| 27 | Information: acquisition, archiving, production and distribution | 3 455 761,88 | 3 134 393,62 | 321 368,26 | 10,25 % |
| | Title 2 | 81 605 809,16 | 71 717 563,28 | 9 888 245,88 | 13,79 % |
| 37 | Expenditure relating to certain institutions and bodies | 31 431,09 | 11 450,27 | 19 980,82 | 74,50 % |
| | Title 3 | 31 431,09 | 11 450,27 | 19 980,82 | 74,50 % |
| | Overall total | 311 345 642,44 | 290 385 281,06 | 20 960 361,38 | 7,22 % |

(EUR)

Chapter

Heading

Commitments 2009

Commitments 2008

Difference

% Difference

10

Members of the institution

29 104 251,06

28 131 683,65

972 567,41

3,46 %

12

Officials and temporary staff

181 156 824,21

172 675 432,74

8 481 391,47

4,91 %

14

Other staff and external services

14 879 938,92

13 964 180,16

915 758,76

6,56 %

16

Other expenditure relating to persons working with the institution

4 567 388,00

3 884 970,96

682 417,04

17,57 %

Title 1

229 708 402,19

218 656 267,51

11 052 134,68

5,05 %

20

Buildings and associated costs

59 710 997,33

44 737 141,23

14 973 856,10

33,47 %

21

Data processing, equipment and movable property: purchase, hire and servicing

15 636 608,20

20 112 512,05

–4 475 903,85

–22,25 %

23

Current administrative expenditure

2 059 426,98

3 029 172,15

– 969 745,17

–32,01 %

25

Expenditure on meetings and conferences

743 014,77

704 344,23

38 670,54

5,49 %

27

Information: acquisition, archiving, production and distribution

3 455 761,88

3 134 393,62

321 368,26

10,25 %

Title 2

81 605 809,16

71 717 563,28

9 888 245,88

13,79 %

37

Expenditure relating to certain institutions and bodies

31 431,09

11 450,27

19 980,82

74,50 %

Title 3

31 431,09

11 450,27

19 980,82

74,50 %

Overall total

311 345 642,44

290 385 281,06

20 960 361,38

7,22 %

---

ANNEX V

Budget implementation of appropriations by Title

| (EUR) |
| --- |
| Title | Carried over 2008 to 2009
  (1) | Payments from appropriations carried over
  (2) | Cancellations
  (3) = (1) – (2) | Appropriations for 2009
  (4) | Commitments made in 2009
  (5) | Payments made at 31.12.2009
  (6) | Carried over 2009 to 2010
  (7) = (5) – (6) | Cancellations
  (8) = (4) – (5) |
| 1 | 3 700 338,19 | 2 828 230,26 | 872 107,93 | 232 698 820,00 | 229 708 402,19 | 226 231 357,71 | 3 477 044,48 | 2 990 417,81 |
| 2 | 10 917 026,93 | 9 787 148,26 | 1 129 878,67 | 82 215 613,00 | 81 605 809,16 | 66 869 507,61 | 14 736 301,55 | 609 803,84 |
| 3 | 42,00 | 0,00 | 42,00 | 40 000,00 | 31 431,09 | 15 931,09 | 15 500,00 | 8 568,91 |
| 10 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 |
| Total | 14 617 407,12 | 12 615 378,52 | 2 002 028,60 | 314 954 433,00 | 311 345 642,44 | 293 116 796,41 | 18 228 846,03 | 3 608 790,56 |
| % | 100 % | 86,30 % | 13,70 % | 100 % | 98,85 % | 94,15 % | 5,85 % | 1,15 % |

(EUR)

Title

Carried over 2008 to 2009

(1)

Payments from appropriations carried over

(2)

Cancellations

(3) = (1) – (2)

Appropriations for 2009

(4)

Commitments made in 2009

(5)

Payments made at 31.12.2009

(6)

Carried over 2009 to 2010

(7) = (5) – (6)

Cancellations

(8) = (4) – (5)

1

3 700 338,19

2 828 230,26

872 107,93

232 698 820,00

229 708 402,19

226 231 357,71

3 477 044,48

2 990 417,81

2

10 917 026,93

9 787 148,26

1 129 878,67

82 215 613,00

81 605 809,16

66 869 507,61

14 736 301,55

609 803,84

3

42,00

0,00

42,00

40 000,00

31 431,09

15 931,09

15 500,00

8 568,91

10

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

Total

14 617 407,12

12 615 378,52

2 002 028,60

314 954 433,00

311 345 642,44

293 116 796,41

18 228 846,03

3 608 790,56

%

100 %

86,30 %

13,70 %

100 %

98,85 %

94,15 %

5,85 %

1,15 %

| TITLE 1: | Persons working with the institution |
| --- | --- |

TITLE 1:

Persons working with the institution

| TITLE 2: | Buildings, furniture, equipment and miscellaneous operating expenditure |
| --- | --- |

TITLE 2:

Buildings, furniture, equipment and miscellaneous operating expenditure

| TITLE 3: | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

TITLE 3:

Expenditure resulting from special functions carried out by the institution

| TITLE 10: | Other expenditure |
| --- | --- |

TITLE 10:

Other expenditure

---

ANNEX VI

Details of the implementation of appropriations 2009 — Index 1 and 4

| | Index 1 (appropriations in the financial year) | Index 4 (appropriations carried over automatically from the previous financial year) |
| --- | --- | --- |
| Commitment Item | Initial Budget
  (1) | Transfers
  (2) | Appropriations Year
  (3) = (1) + (2) | Commitments
  (4) | Payments
  (5) | Available on Commitment
  (6) = (4) – (5) | Cancelled Appropriations
  (7) = (3) – (4) | Carry Over Right Y-1
  (8) | Payments CO Right
  (9) | Cancelled Appropriations
  (10) = (8) – (9) |
| 1000 | Remunerations and allowances |

Index 1 (appropriations in the financial year)

Index 4 (appropriations carried over automatically from the previous financial year)

Commitment Item

Initial Budget

(1)

Transfers

(2)

Appropriations Year

(3) = (1) + (2)

Commitments

(4)

Payments

(5)

Available on Commitment

(6) = (4) – (5)

Cancelled Appropriations

(7) = (3) – (4)

Carry Over Right Y-1

(8)

Payments CO Right

(9)

Cancelled Appropriations

(10) = (8) – (9)

1000

Remunerations and allowances

21 763 000,00

163 000,00

21 926 000,00

21 555 771,67

21 555 771,67

0,00

370 228,33

0,00

| 1002 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1002

Rights connected with entering the service, transfer and leaving the service

1 286 000,00

– 878 000,00

408 000,00

400 566,81

391 363,81

9 203,00

7 433,19

32 059,66

32 059,66

| 102 | Temporary allowances |
| --- | --- |

102

Temporary allowances

2 106 000,00

– 750 000,00

1 356 000,00

1 192 654,04

1 192 654,04

0,00

163 345,96

0,00

| 103 | Pensions |
| --- | --- |

103

Pensions

5 723 000,00

5 723 000,00

5 421 258,54

5 421 258,54

0,00

301 741,46

0,00

| 104 | Missions |
| --- | --- |

104

Missions

284 000,00

284 000,00

284 000,00

79 050,06

204 949,94

0,00

202 062,14

54 695,36

147 366,78

| 106 | Training |
| --- | --- |

106

Training

270 000,00

270 000,00

250 000,00

203 502,34

46 497,66

20 000,00

34 489,04

18 818,14

15 670,90

| 109 | Provisional appropriation |
| --- | --- |

109

Provisional appropriation

487 000,00

– 487 000,00

0,00

0,00

0,00

0,00

0,00

0,00

| Chapter 10 | Members of the Institution |
| --- | --- |

Chapter 10

31 919 000,00

–1 952 000,00

29 967 000,00

29 104 251,06

28 843 600,46

260 650,60

862 748,94

268 610,84

73 513,50

195 097,34

| 1200 | Remunerations and allowances |
| --- | --- |

1200

Remunerations and allowances

180 544 520,00

– 754 000,00

179 790 520,00

177 931 090,76

177 931 090,76

0,00

1 859 429,24

0,00

| 1202 | Paid overtime |
| --- | --- |

1202

Paid overtime

731 000,00

731 000,00

708 515,27

708 515,27

0,00

22 484,73

0,00

| 1204 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1204

Rights connected with entering the service, transfer and leaving the service

2 579 000,00

–31 000,00

2 548 000,00

2 517 218,18

2 487 148,75

30 069,43

30 781,82

286 266,91

117 625,73

168 641,18

| 122 | Allowances on early termination of service |
| --- | --- |

122

Allowances on early termination of service

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| 129 | Provisional appropriation |
| --- | --- |

129

Provisional appropriation

2 898 000,00

–2 898 000,00

0,00

0,00

0,00

0,00

0,00

0,00

| Chapter 12 | Officials and temporary staff |
| --- | --- |

Chapter 12

186 752 520,00

–3 683 000,00

183 069 520,00

181 156 824,21

181 126 754,78

30 069,43

1 912 695,79

286 266,91

117 625,73

168 641,18

| 1400 | Other staff |
| --- | --- |

1400

Other staff

3 951 000,00

317 576,00

4 268 576,00

4 210 579,51

4 210 579,51

0,00

57 996,49

0,00

| 1404 | In-service training and staff exchanges |
| --- | --- |

1404

In-service training and staff exchanges

675 000,00

– 101 000,00

574 000,00

560 945,46

554 521,52

6 423,94

13 054,54

4 716,88

3 214,14

1 502,74

| 1405 | Other external services |
| --- | --- |

1405

Other external services

417 000,00

–63 987,00

353 013,00

351 703,47

234 429,47

117 274,00

1 309,53

107 450,27

50 223,29

57 226,98

| 1406 | External services in the linguistic field |
| --- | --- |

1406

External services in the linguistic field

9 491 300,00

265 411,00

9 756 711,00

9 756 710,48

8 109 491,26

1 647 219,22

0,52

2 176 722,17

1 866 780,85

309 941,32

| 149 | Provisional appropriation |
| --- | --- |

149

Provisional appropriation

68 000,00

–68 000,00

0,00

0,00

0,00

0,00

0,00

0,00

| Chapter 14 | Other staff and external services |
| --- | --- |

Chapter 14

14 602 300,00

350 000,00

14 952 300,00

14 879 938,92

13 109 021,76

1 770 917,16

72 361,08

2 288 889,32

1 920 218,28

368 671,04

| 1610 | Miscellaneous expenditure for staff recruitment |
| --- | --- |

1610

Miscellaneous expenditure for staff recruitment

220 000,00

15 000,00

235 000,00

198 194,75

170 977,37

27 217,38

36 805,25

32 494,65

15 142,53

17 352,12

| 1612 | Further training |
| --- | --- |

1612

Further training

1 604 000,00

–15 000,00

1 589 000,00

1 547 608,83

820 990,35

726 618,48

41 391,17

513 698,61

467 001,50

46 697,11

| 162 | Missions |
| --- | --- |

162

Missions

308 000,00

308 000,00

307 872,30

275 058,14

32 814,16

127,70

19 773,93

14 955,47

4 818,46

| 1630 | Social welfare |
| --- | --- |

1630

Social welfare

17 000,00

17 000,00

14 000,00

8 027,75

5 972,25

3 000,00

11 895,00

483,75

11 411,25

| 1632 | Social contacts between members of staff and other welfare expenditure |
| --- | --- |

1632

Social contacts between members of staff and other welfare expenditure

190 000,00

190 000,00

190 000,00

128 078,67

61 921,33

0,00

5 101,10

2 623,91

2 477,19

| 1650 | Medical service |
| --- | --- |

1650

Medical service

225 000,00

225 000,00

168 967,26

110 183,33

58 783,93

56 032,74

65 352,38

40 825,77

24 526,61

| 1652 | Restaurants and canteens |
| --- | --- |

1652

Restaurants and canteens

75 000,00

75 000,00

69 744,86

51 187,34

18 557,52

5 255,14

11 288,83

11 277,79

11,04

| 1654 | Early childhood centre |
| --- | --- |

1654

Early childhood centre

2 071 000,00

2 071 000,00

2 071 000,00

1 587 477,76

483 522,24

0,00

196 966,62

164 562,03

32 404,59

| Chapter 16 | Other expenditure relating to persons working with the institution |
| --- | --- |

Chapter 16

4 710 000,00

0,00

4 710 000,00

4 567 388,00

3 151 980,71

1 415 407,29

142 612,00

856 571,12

716 872,75

139 698,37

| Title 1 | Persons working with the institution |
| --- | --- |

Title 1

237 983 820,00

–5 285 000,00

232 698 820,00

229 708 402,19

226 231 357,71

3 477 044,48

2 990 417,81

3 700 338,19

2 828 230,26

872 107,93

| 2000 | Rent |
| --- | --- |

2000

Rent

10 800 000,00

– 257 703,00

10 542 297,00

10 542 296,77

10 535 426,64

6 870,13

0,23

13 001,22

5 904,82

7 096,40

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

29 395 000,00

2 575 203,00

31 970 203,00

31 969 020,81

31 091 020,85

877 999,96

1 182,19

0,00

| 2003 | Acquisition of immovable property |
| --- | --- |

2003

Acquisition of immovable property

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| 2005 | Construction of buildings |
| --- | --- |

2005

Construction of buildings

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| 2007 | Fitting-out of premises |
| --- | --- |

2007

Fitting-out of premises

150 000,00

247 500,00

397 500,00

381 433,82

43 444,95

337 988,87

16 066,18

611 855,68

554 184,85

57 670,83

| 2008 | Studies and technical assistance in connection with building projects |
| --- | --- |

2008

Studies and technical assistance in connection with building projects

1 070 000,00

1 070 000,00

1 069 998,46

156 900,81

913 097,65

1,54

233 284,90

224 999,90

8 285,00

| 2022 | Cleaning and maintenance |
| --- | --- |

2022

Cleaning and maintenance

5 620 000,00

415 975,00

6 035 975,00

6 035 974,62

4 539 678,31

1 496 296,31

0,38

1 196 290,82

1 024 536,30

171 754,52

| 2024 | Consumption of energy |
| --- | --- |

2024

Consumption of energy

3 100 000,00

1 436 000,00

4 536 000,00

4 535 999,12

3 022 270,90

1 513 728,22

0,88

674 901,01

673 179,94

1 721,07

| 2026 | Security and surveillance of buildings |
| --- | --- |

2026

Security and surveillance of buildings

4 686 500,00

38 500,00

4 725 000,00

4 720 977,80

3 772 677,79

948 300,01

4 022,20

922 593,77

814 108,10

108 485,67

| 2028 | Insurance |
| --- | --- |

2028

Insurance

63 000,00

59 025,00

122 025,00

121 836,59

118 749,15

3 087,44

188,41

29 085,23

29 085,23

| 2029 | Other expenditure on buildings |
| --- | --- |

2029

Other expenditure on buildings

230 000,00

103 500,00

333 500,00

333 459,34

279 285,03

54 174,31

40,66

42 213,09

42 133,65

79,44

| Chapter 20 | Buildings and associated costs |
| --- | --- |

Chapter 20

55 114 500,00

4 618 000,00

59 732 500,00

59 710 997,33

53 559 454,43

6 151 542,90

21 502,67

3 723 225,72

3 339 047,56

384 178,16

| 2100 | Purchase, servicing and maintenance of equipment and software |
| --- | --- |

2100

Purchase, servicing and maintenance of equipment and software

3 519 338,00

3 519 338,00

3 517 568,57

2 323 973,97

1 193 594,60

1 769,43

791 817,27

783 279,96

8 537,31

| 2102 | External services for operation, creation and servicing of software and systems |
| --- | --- |

2102

External services for operation, creation and servicing of software and systems

8 213 275,00

535 000,00

8 748 275,00

8 741 719,82

4 502 369,01

4 239 350,81

6 555,18

3 271 361,02

3 197 370,87

73 990,15

| 2103 | Telecommunications |
| --- | --- |

2103

Telecommunications

1 062 000,00

1 062 000,00

1 028 006,33

691 636,98

336 369,35

33 993,67

360 758,56

297 046,16

63 712,40

| 212 | Furniture |
| --- | --- |

212

Furniture

653 000,00

653 000,00

652 957,96

528 222,52

124 735,44

42,04

293 641,31

280 531,22

13 110,09

| 214 | Technical equipment and installations |
| --- | --- |

214

Technical equipment and installations

545 000,00

545 000,00

444 398,53

320 355,44

124 043,09

100 601,47

183 983,41

137 463,53

46 519,88

| 216 | Vehicles |
| --- | --- |

216

Vehicles

1 340 500,00

1 340 500,00

1 251 956,99

1 159 720,08

92 236,91

88 543,01

67 441,25

19 583,73

47 857,52

| Chapter 21 | Data processing, equipment and movable property: purchase, hire and servicing |
| --- | --- |

Chapter 21

15 333 113,00

535 000,00

15 868 113,00

15 636 608,20

9 526 278,00

6 110 330,20

231 504,80

4 969 002,82

4 715 275,47

253 727,35

| 230 | Stationery, office supplies and various consumables |
| --- | --- |

230

Stationery, office supplies and various consumables

1 224 000,00

1 224 000,00

988 425,05

601 674,16

386 750,89

235 574,95

408 309,03

239 937,02

168 372,01

| 231 | Financial charges |
| --- | --- |

231

Financial charges

36 000,00

36 000,00

25 051,75

9 677,94

15 373,81

10 948,25

9 321,47

5 647,54

3 673,93

| 232 | Legal expenses and damages |
| --- | --- |

232

Legal expenses and damages

16 000,00

16 000,00

16 000,00

11 912,74

4 087,26

0,00

0,00

| 236 | Postal charges |
| --- | --- |

236

Postal charges

606 500,00

606 500,00

577 530,98

445 429,78

132 101,20

28 969,02

36 284,73

36 270,93

13,80

| 238 | Other administrative operating expenditure |
| --- | --- |

238

Other administrative operating expenditure

321 000,00

132 000,00

453 000,00

452 419,20

349 283,32

103 135,88

580,80

111 485,11

108 679,42

2 805,69

| Chapter 23 | Current administrative expenditure |
| --- | --- |

Chapter 23

2 203 500,00

132 000,00

2 335 500,00

2 059 426,98

1 417 977,94

641 449,04

276 073,02

565 400,34

390 534,91

174 865,43

| 252 | Entertainment and representation expenses |
| --- | --- |

252

Entertainment and representation expenses

169 000,00

60 000,00

229 000,00

221 487,25

162 051,05

59 436,20

7 512,75

123 590,87

110 779,20

12 811,67

| 254 | Meetings, congresses and conferences |
| --- | --- |

254

Meetings, congresses and conferences

410 000,00

–40 000,00

370 000,00

345 028,32

166 843,59

178 184,73

24 971,68

148 919,84

113 952,40

34 967,44

| 256 | Expenditure on information and on participation in public events |
| --- | --- |

256

Expenditure on information and on participation in public events

217 500,00

–20 000,00

197 500,00

176 499,20

125 745,83

50 753,37

21 000,80

49 258,73

33 563,30

15 695,43

| 257 | Joint Interpreting and Conference Service |
| --- | --- |

257

Joint Interpreting and Conference Service

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| Chapter 25 | Expenditure on meetings and conferences |
| --- | --- |

Chapter 25

796 500,00

0,00

796 500,00

743 014,77

454 640,47

288 374,30

53 485,23

321 769,44

258 294,90

63 474,54

| 270 | Limited consultations, studies and surveys |
| --- | --- |

270

Limited consultations, studies and surveys

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| 272 | Documentation, library and archiving expenditure |
| --- | --- |

272

Documentation, library and archiving expenditure

1 160 000,00

1 160 000,00

1 134 881,86

924 093,77

210 788,09

25 118,14

149 488,29

129 281,93

20 206,36

| 2740 | Official Journal |
| --- | --- |

2740

Official Journal

947 000,00

947 000,00

947 000,00

583 905,95

363 094,05

0,00

209 728,83

199 228,83

10 500,00

| 2741 | General publications |
| --- | --- |

2741

General publications

1 376 000,00

1 376 000,00

1 373 880,02

403 157,05

970 722,97

2 119,98

978 411,49

755 484,66

222 926,83

| Chapter 27 | Information: acquisition, archiving, production and distribution |
| --- | --- |

Chapter 27

3 483 000,00

0,00

3 483 000,00

3 455 761,88

1 911 156,77

1 544 605,11

27 238,12

1 337 628,61

1 083 995,42

253 633,19

| Title 2 | Buildings, furniture, equipment and miscellaneous operating expenditure |
| --- | --- |

Title 2

76 930 613,00

5 285 000,00

82 215 613,00

81 605 809,16

66 869 507,61

14 736 301,55

609 803,84

10 917 026,93

9 787 148,26

1 129 878,67

| 3710 | Court expenses |
| --- | --- |

3710

Court expenses

40 000,00

40 000,00

31 431,09

15 931,09

15 500,00

8 568,91

42,00

42,00

| 3711 | Arbitration Committee provided for in Article 18 of the EAEC Treaty |
| --- | --- |

3711

Arbitration Committee provided for in Article 18 of the EAEC Treaty

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| Chapter 37 | Expenditure relating to certain institutions and bodies |
| --- | --- |

Chapter 37

40 000,00

0,00

40 000,00

31 431,09

15 931,09

15 500,00

8 568,91

42,00

0,00

42,00

| Title 3 | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

Title 3

40 000,00

0,00

40 000,00

31 431,09

15 931,09

15 500,00

8 568,91

42,00

0,00

42,00

| 100 | Provisional appropriations |
| --- | --- |

100

Provisional appropriations

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| 101 | Contingency reserve |
| --- | --- |

101

Contingency reserve

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| Title 10 | Other expenditure |
| --- | --- |

Title 10

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

Total

314 954 433,00

0,00

314 954 433,00

311 345 642,44

293 116 796,41

18 228 846,03

3 608 790,56

14 617 407,12

12 615 378,52

2 002 028,60

---