EN Official Journal of the European Union C 411/1

FINANCIAL ACTIVITY REPORT 2013

Section II — European Council and Council

2014/C 411/01

TABLE OF CONTENTS

1. INTRODUCTION

2. OBJECTIVES AND BUDGET FOR THE FINANCIAL YEAR 2013

2.1. Main financial objectives

2.2. Establishment of the budget for the European Council and Council in 2013

2.2.1. General approach

2.2.2. Budget 2013

2.2.3. Budget 2013 and the Financial Perspectives of Heading 5 of the EU Budget

3. GLOBAL OVERVIEW OF BUDGET IMPLEMENTATION IN 2013

3.1. Activities and objectives in 2013

3.1.1. European Council and Council activities in 2013

3.1.2. Achievement of objectives in 2013

3.2. Revenue

3.3. Expenditure in 2013

3.3.1. Overview of implementation of the budget in 2004-13

3.3.2. Implementation of the appropriations by category in 2013

3.3.3. Modification of the budget in 2013

3.4. Appropriations carried over

3.4.1. Implementation of the carryover appropriations from 2012 to 2013

3.4.2. Appropriations carried over from 2013 to 2014

3.5. Assigned revenue

3.5.1. Assigned revenue accrued before 2013

3.5.2. Assigned revenue accrued in 2013

1. INTRODUCTION

In conformity with Article 142 of the Financial Regulation (FR) (1) this document constitutes a report on budgetary and financial management of Section II of the EU budget (European Council and Council) for the financial year 2013.

The report is based on the accounts for 2013, the findings in the annual activity reports of the Council’s authorising officers and the budget implementation information from the Council’s financial system.

Chapter 2 of this report presents a summary of the framework which was established for the financial year 2013. A global overview on the implementation of the budget appropriations available in 2013 is given in chapter 3.

The implementation of the budget 2013 by budget line is presented in the Annex.

2. OBJECTIVES AND BUDGET FOR THE FINANCIAL YEAR 2013

2.1. Main financial objectives

The main financial objectives of the General Secretariat of the Council for 2013 were:

— to ensure continuous support to the President of the European Council and to the Council by effective and efficient use of financial resources,

— to proceed further with the process of administrative modernisation with the objective to reinforce the quality of its organisation and proper use of resources,

— to adapt its organisation to the accession of Croatia in July 2013.

2.2. Establishment of the budget for the European Council and Council in 2013

2.2.1. General approach

The establishment of the budget 2013 for the European Council and Council (EC/C hereafter) was based on the general objective not to exceed, in real terms, the overall level of the 2012 budget.

Increases in certain projects or contractual obligations were compensated by introducing reductions in other domains. In addition, supplementary cuts were introduced in areas where the recent budget implementation had been clearly below the available appropriations.

As for the establishment plan, the GSC fully absorbed the impact of the accession of Croatia in its establishment plan. The increase of 46 posts in the establishment plan related to Croatia was offset by:

— reducing the number of posts in the establishment plan by 31 in line with the Commission’s proposal to reduce the staff level by 5 % over five years, and

— introducing a supplementary reduction of 15 posts in the establishment plan.

2.2.2. Budget 2013

The budget authority established the overall EC/C budget 2013 at EUR 535,5 million. This corresponds to an increase of EUR 1,6 million (0,3 %) compared to the 2012.

The number of posts in the establishment plan for 2013 for the EC/C was 3 153.

Table 1 gives an overview on the budget 2013 by different categories. Given the estimated inflation of 1,9 % for 2013, the EC/C budget was in fact reduced in real terms by 1,6 %.

Table 1

EC/C budget 2013 compared to 2012 (by category)

(EUR) Category Budget 2012 Budget 2013 Change 2013/2012 with EB 1 2 3 = 2/1 Establishment plan 29 5 7 92 000 30 0 2 44 000 1,5 % Other staff expenditure 2 2 4 95 000 2 3 5 58 000 4,7 % Buildings (excluding acquisitions) 3 8 5 03 000 3 9 2 33 000 1,9 % Computer systems 3 6 1 16 000 3 6 7 91 000 1,9 % Furniture 9 46 000 9 30 000 - 1,7 % Technical equipment 4 8 83 000 3 5 70 000 - 26,9 % Transport 7 44 000 9 18 000 23,4 % Delegations' travel expenses 2 4 6 75 000 1 9 9 72 000 - 19,1 % Interpreting costs 8 6 7 23 000 8 3 9 62 300 - 3,2 % Meetings and conferences 6 2 44 000 7 8 33 000 25,4 % Information 8 0 52 000 9 1 32 000 13,4 % Miscellaneous 1 7 47 000 1 6 68 000 - 4,5 % Reserve 2 0 00 000 2 7 00 000 35,0 % Total (excl. acquisition) 52 8 9 20 000 53 0 5 11 300 0,3 % Acquisition of immovable property 5 0 00 000 5 0 00 000 0,0 % Grand total 53 3 9 20 000 53 5 5 11 300 0,3 %

2.2.3. Budget 2013 and the Financial Perspectives of Heading 5 of the EU Budget

Table 2 gives an overview on the evolution of the EC/C budget in 2006-13. The EC/C share in the Heading 5 of the Multiannual Financial Perspectives has declined from 8,8 % in 2006 to 5,8 % in 2013.

Table 2

Evolution of the Section II of the EU budget (European Council and Council) under Heading 5 of the Financial Perspectives in 2006-13

2006 2007 2008 2009 (2) 2010 2011 2012 2013 (Amounts at current prices) M€ change M€ change M€ change M€ change M€ change M€ change M€ change M€ change Heading 5 6 708 5,5 % 7 115 6,1 % 7 457 4,8 % 7 603 2,0 % 7 962 4,7 % 8 173 2,7 % 8 607 5,3 % 9 181 6,7 % EC/C 592 5,2 % 594 0,3 % 595 0,2 % 603 1,3 % 634 5,1 % 563 - 11,2 % 534 - 5,2 % 536 0,3 % EC/C share in Heading 5 8,8 % 8,3 % 8,0 % 7,9 % 8,0 % 6,9 % 6,2 % 5,8 %

The reductions achieved in 2006-13 are largely a result of prudent budget management. The reduction in 2011 is mainly due to the transfer of resources to the EEAS, whereas the decreases in 2012 and 2013 relate to reductions of appropriations of certain activities in view of the previous years’ implementation and actual needs.

3. GLOBAL OVERVIEW OF BUDGET IMPLEMENTATION IN 2013

3.1. Activities and objectives in 2013

3.1.1. European Council and Council activities in 2013

In the framework of the financial activity report, the GSC provides information on its core activities which are relevant from the financial point of view, and which describe the functioning of the Council and European Council during the financial year.

Table 3 gives an overview of the development of the number of meetings organised by the GSC for the European Council and Council in 2003-13. In addition to the 4 384‘institutional’ meetings, the GSC organised a further 2 027 meetings (e.g. seminars, information sessions and briefings, and meetings with third countries) in 2013.

Table 3

Development of the number of meetings in 2003-13

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Summits 6 5 3 3 3 5 7 7 9 7 6 Councils 77 76 80 76 68 81 74 86 85 77 74 Coreper 134 128 123 120 106 144 140 122 135 140 140 Working groups 4 333 3 971 3 918 4 037 4 183 4 480 4 272 4 127 4 373 4 480 4 164 Total 4 550 4 180 4 124 4 236 4 360 4 710 4 493 4 342 4 602 4 704 4 384 Other meetings 2 209 2 392 2 791 2 713 1 735 2 051 2 021 1 996 2 075 2 189 2 027 Grand total 6 759 6 572 6 915 6 949 6 095 6 761 6 514 6 338 6 677 6 893 6 411

Another quantitative indicator of activities is the legal acts published in the Official Journal (OJ) (table 4). In 2013, 1 132 legal acts were published in the OJ. It should be noted that the volume of the legal acts depends on the finalisation of the legislative process before the acts can be elaborated into final texts for publishing in the OJ.

Table 4

Development of the number of legal acts in 2003-13

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Legal acts published in OJ 1 045 1 118 1 056 1 317 1 000 1 274 829 825 986 958 1 132

3.1.2. Achievement of objectives in 2013

Achievement of the objectives established for the budget year 2013 may be summarised as follows:

— Establishment plan In 2013, the GSC recruited 189 officials (126 permanent officials and 63 temporary agents). During the year 224 officials (199 permanent officials and 25 temporary agents) left resulting in a net decrease of 35 occupied posts in the EC/C establishment plan. As a part of the GSC’s administrative modernisation the number of posts in the establishment plan was reduced by 15 in addition to the 31 related to the reduction of the staffing level by 5 % in five years’ time. On the other hand 46 posts related to the Accession of Croatia were included in the establishment plan of the EC/C.

— Financial management In 2013, the GSC continued to further improve its financial management and performance. The internal financial processes measured by used time and accuracy improved compared to 2012. Authorising officers’ careful budget planning, for example, resulted in less reallocation of funds during the financial year. In the context of improving the cash flow position of European businesses, the average payment delay of invoices in the GSC was 20 days in 2013, the maximum time limit being 30 calendar days (Directive COM(2009) 126 final).

— Building Policy The project to renovate the Residence Palace and convert it into the seat of the European Council and the Council of Ministers (Europa Building) continued in 2013 with the actual construction work including, among other things, building up floors, insulation and various technical installations.

3.2. Revenue

Table 5 gives an overview on the global outcome of revenue operations in 2013. The expression ‘Established rights 2012’ refers to the recovery orders which were made in 2012 but for which the recovery of the amounts took place only in 2013. The expression ‘Established rights 2013’ in turn corresponds to recoveries launched in 2013.

Table 5

Overview of revenue operations in 2013 budget

(EUR) Chapter Established rights 2012 Recovered revenues from 2012 Established rights 2013 Recovered revenues from 2013 Total established rights 2012+2013 Total recovered 2012+2013 To be recovered in 2014 1 2 3 4 5 = 1 + 3 6 = 2 + 4 7 = 5 — 6 40 Deductions from staff remuneration 0 0 2 0 9 47 370 2 0 9 47 370 2 0 9 47 370 2 0 9 47 370 0 41 Contributions to the pension scheme 1 1 38 177 9 50 198 3 1 1 52 274 3 0 4 77 016 3 2 2 90 450 3 1 4 27 214 8 63 236 50 Proceeds from the sale of movable and immovable property -965 -965 36 487 36 087 35 523 35 123 400 51 Proceeds from letting and hiring 34 773 34 773 6 80 786 6 48 643 7 15 560 6 83 416 32 144 52 Revenue from investments or loans granted, bank and other interest 161 161 38 341 38 341 38 502 38 502 0 55 Revenue from the proceeds of services supplied and work carried out 4 699 4 699 1 06 270 90 211 1 10 969 94 911 16 058 55 EEAS Revenue from the proceeds of services supplied and work etc. 6 934 6 934 1 0 68 110 1 0 68 110 1 0 75 044 1 0 75 044 0 57 Other contributions and refunds in connection with administration 8 9 55 613 8 5 65 636 2 1 6 56 043 1 5 8 76 185 3 0 6 11 656 2 4 4 41 821 6 1 69 834 58 Miscellaneous compensation 1 00 050 1 00 050 26 340 26 340 1 26 390 1 26 390 0 58 EEAS Miscellaneous compensation 24 929 24 929 0 0 24 929 24 929 0 59 Other revenues from administrative operations 0 0 2 073 2 073 2 073 2 073 0 63 Contributions under specific agreements 6 43 261 6 43 261 1 1 68 850 1 1 68 850 1 8 12 111 1 8 12 111 0 90 Miscellaneous revenue 2 289 2 289 0 0 2 289 2 289 0 Total 1 0 9 09 922 1 0 3 31 965 7 6 8 82 944 7 0 3 79 227 8 7 7 92 865 8 0 7 11 193 7 0 81 673

The total volume of revenue operations in terms of established rights, i.e. issued recovery orders, was EUR 87,8 million in 2013. From this amount EUR 80,7 million was recovered during the financial year whereas EUR 7,1 million will be collected in 2014.

The majority of the total recovered revenues (65 % or EUR 52,4 million out of EUR 80,7 million) in 2013 relates to Community taxes, levies and dues collected from the GSC’s personnel. From this amount EUR 20,9 million covers the deductions from staff remuneration whereas EUR 31,4 million corresponds to contributions and transfers of pension rights to the pension scheme.

The remainder, or 35 % (EUR 28,3 million), is accrued from various administrative operations. This amount comes mainly from the following sources:

— Recovery of parts of the amounts paid to Member States in previous years for delegates’ travel expenses following their declarations for 2011 and 2012 (EUR 6,7 million and EUR 6,6 million respectively, Chapter 57).

— Recovery of payments by Member States for supplementary on-request interpretation into certain languages (EUR 8,3 million, Chapter 57).

— Contributions to the administrative costs arising within the framework of the ‘Schengen acquis’ with Iceland and Norway (EUR 1,8 million, Chapter 63).

— Contributions by other institutions and payments by Council officials for the Council crèche (EUR 1,5 million) (Chapter 57).

— Transfers from the EEAS to the Council as advance payments for the services rendered by the GSC to the EEAS (EUR 1 million, Chapter 55).

— Payments by the Court of Justice and the Court of Auditors as their contributions to the common financial system with the Council (EUR 0,8 million, Chapter 57).

— Proceeds from letting and hiring premises and reimbursements related to them, inter alia, the Commission’s part of rent of the EU Info Point on Rue Archimède in Brussels (EUR 0,7 million, Chapter 51).

3.3. Expenditure in 2013

3.3.1. Overview of implementation of the budget in 2004-13

The overall implementation rate of the EC/C budget has been on average 95 % over the past 10 years (Graph 1). The implementation rate refers to the commitments made during the budget year.

The actual annual payments during the period have been on average 81 % of the budget. The difference between the overall implementation and payments of a given year (i.e. non-paid commitments) has been carried over, in conformity with Article 13(4) of the Financial Regulation, to the next budget year for the payments.

The carried over appropriations break down into two major categories: functioning of the GSC and buildings. The first is related to obligations duly contracted before the end of the budget year but where the goods have not yet been delivered and/or for which no invoices have been received before the end of the year.

Graph 1

Global budget implementation in 2004-13

(*) In 2009, the Council budget was reduced by ‘amending budget No 10/2009 to the EU budget’ by EUR 40 million. The amount was transferred as the Council’s contribution to the European Economic Recovery Plan (EERP).

The second category refers to the GSC’s acquisition of buildings such as LEX, the crèche and the Europa Building. In the last few years, the GSC has been able to use the savings made during the budget implementation to finance these acquisitions.

In 2013, EUR 5 million was committed for the acquisition of the Europa Building. The amount has been carried over to 2014 for the actual payment.

3.3.2. Implementation of the appropriations by category in 2013

The analysis of expenditure in 2013 is presented at the level of 14 expenditure categories.

Table 6 compares the final budget after transfers (column 2) with the outturn of the budget in terms of commitments (column 3). The difference between the final budget and the committed appropriations corresponds to the amounts not used in 2013.

Table 6

Overview of the implementation of the 2013 budget (by category)

(EUR) Category Budget 2013 (initial) Budget 2013 (3) (final) Commitments Outturn rate Cancelled appropriations 1 2 3 4 = 3/2 5 = 2 — 3 Establishment plan 30 0 2 44 000 30 0 2 44 000 27 6 6 11 240 92,1 % 2 3 6 32 760 Other staff expenditure 2 3 5 58 000 2 3 5 58 000 2 0 5 06 738 87,0 % 3 0 51 262 Buildings (excluding acquisitions) 3 9 2 33 000 3 9 2 33 000 3 6 7 93 174 93,8 % 2 4 39 826 Computer systems 3 6 7 91 000 3 6 7 91 000 3 5 9 42 148 97,7 % 8 48 852 Furniture 9 30 000 9 30 000 5 08 193 54,6 % 4 21 807 Technical equipment 3 5 70 000 3 5 70 000 2 7 87 645 78,1 % 7 82 355 Transport 9 18 000 9 18 000 6 31 506 68,8 % 2 86 494 Delegations' travel expenses 1 9 9 72 000 2 5 2 93 337 2 7 38 275 10,8 % 2 2 5 55 063 Interpreting costs 8 3 9 62 300 7 7 9 40 963 6 6 7 22 808 85,6 % 1 1 2 18 155 Meetings and conferences 7 8 33 000 7 8 83 000 5 3 93 613 68,4 % 2 4 89 387 Information 9 1 32 000 9 1 32 000 8 4 42 560 92,5 % 6 89 440 Miscellaneous 1 6 68 000 2 3 18 000 2 0 57 158 88,7 % 2 60 842 Reserve 2 7 00 000 2 7 00 000 — 0,0 % 2 7 00 000 Total (excl. acquisition) 53 0 5 11 300 53 0 5 11 300 45 9 1 35 056 86,5 % 7 1 3 76 244 Acquisition of immovable property 5 0 00 000 5 0 00 000 5 0 00 000 100,0 % 0 Grand total 53 5 5 11 300 53 5 5 11 300 46 4 1 35 056 86,7 % 7 1 3 76 244

The global implementation rate of the 2013 budget is 86,7 %. The difference between the final budget and implementation can be explained as follows:

— The total under-spending in the category of establishment plan amounts to EUR 23,6 million. This under-spending breaks down as follows: — EUR 13 million relating to the lower net occupancy in the establishment plan in 2013 compared to what was budgeted for it, — EUR 7,2 million concerning budget amounts reserved for salary adjustments for 2012 and 2013. As for 2012, there was no decision on the salary adjustment (impact EUR 4,7 million) whereas for 2013 the salaries were frozen as part of the package for the Multiannual Financial Perspectives 2014-20 (impact EUR 2,5 million), — EUR 3,4 million due to a lower need for different type of statutory entitlements.

— Around 60 % of the global under-spending (EUR 1,9 million out of EUR 3,1 million) in the category of other staff expenditure relates to fewer payments for contractual agents, seconded national experts and other outside services. Smaller spending in mission related costs corresponds to a saving of EUR 0,9 million. The remainder of EUR 0,3 million is mostly related to the budgeted salary adjustments of 2012 and 2013 which, eventually, were not implemented.

— The global implementation of the building related expenditure (without the Europa-Building) resulted in a saving of EUR 2,4 million. From this amount EUR 1,1 million is due to lower costs in building maintenance and cleaning. Water, gas and electricity correspond to a saving of EUR 0,8 million and the rest, EUR 0,5 million, savings in certain fitting-out, installation and security works.

— In the IT domain the budget implementation was almost 98 %. The under-spending of EUR 0,8 million resulted from a smaller need for IT equipment, software and outside consultancy.

— The underspending of EUR 0,4 million in furniture relates to reduced need of replacing certain office furniture in 2013 and postponement of renewing restaurant furniture to 2014.

— EUR 0,8 million saving in technical equipment is mainly due to a lower need for technical installations like multimedia and audio equipment in the conference rooms.

— Saving of EUR 0,3 million in transport costs relates to a postponement of the leasing of certain vehicles.

— The amount available for delegations’ travel expenses after transfers amounted to EUR 25,3 million. The initial budget was EUR 20 million to which EUR 7,1 million was transferred from the savings in some interpretation envelopes. On the other hand, during the year EUR 1,8 million was transferred to finance supplementary interpretation in certain languages. Since the Member States had to reimburse unused amounts from previous years, only EUR 2,7 million was committed for subsequent payments in the 2013 budget.

— The underspending in appropriations for interpretation amounts to EUR 11,2 million. It should be noted that this underspending is the final result after the transfer of EUR 7,1 million from interpretation envelopes to delegations’ travel envelopes (4) and a transfer of EUR 0,7 million to cover supplementary legal expenses of the Council. The final result includes also a transfer back of EUR 1,8 million from some travel envelopes to cover the supplementary interpretation in certain languages.

— EUR 1,4 million out of the total underspending of EUR 2,5 million in organising meetings and conferences reflects a lower contract price for catering in 2013 and fewer meetings in 2013 than was foreseen in the budget 2013. The other part, EUR 1,1 million relates almost exclusively to a significantly smaller need for renting meeting and conference rooms outside of the Council’s premises.

— The implementation of the appropriations in the category information was 92,5 %. The cancelled amount EUR 0,7 million comes mainly from a smaller need for publications and documentation and for expenditure on publicity and public events.

— In category miscellaneous, the underspending of EUR 0,3 million is explained among other things by a smaller need for office supplies, postal charges and insurances.

3.3.3. Modification of the budget in 2013

During the financial year 2013, the appropriations were reallocated by different transfers. Table 7 shows the decisions which modified the budget appropriations in 2008-13.

Table 7

Number of budget modifications by type in 2008-13

Modification Year Type Legal basis 2008 2009 2010 2011 2012 2013 Amending budget FR Article 34 0 1 0 0 0 0 Transfer B FR Article 25 72 46 47 23 23 22 Transfer C FR Article 25 3 2 2 2 2 2 Transfer D FR Article 27 1 0 0 0 0 0 Total 76 49 49 25 25 24

The C-transfers, which involve informing the budget authority (in accordance with Article 25 of the Financial Regulation), were made to reinforce following subjects in 2013:

— C1-transfer of EUR 3 00 000 on 17/6/2013: — cover the supplementary legal expenses related to 10 unforeseen anti-dumping cases (EUR 3 00 000).

— C2-transfer of EUR 3 50 000 on 4/10/2013: — cover 8 lost court cases concerning restrictive measures adopted in the context of CFSP where the Council is the decision making body, and measures imposing definitive anti-dumping duties of 3 cases.

In 2013, the EC/C budget was internally modified by 22 B-transfers based on Article 25(4) of the FR.

Table 8 gives an overview of the budget lines which were significantly (5) modified in 2013 by different transfers.

Table 8

Budget lines which were subject to significant transfers in 2013

(EUR) Item Heading Initial Budget 2012 Transfers Final appropriations Difference 2003 Fitting-out of premises 7 8 60 000 - 8 90 000 6 9 70 000 -11 % 2004 Work to make premises secure 4 90 000 7 80 000 1 2 70 000 159 % 2100 Acquisition of equipment and software 9 7 59 000 - 1 5 46 010 8 2 12 990 -16 % 2101 Outside assistance for computer systems 1 7 8 95 000 3 2 14 500 2 1 1 09 500 18 % 2102 Servicing and maintenance of equipment and software 5 1 31 000 - 6 50 000 4 4 81 000 -13 % 2103 Telecommunications 4 0 06 000 - 1 0 18 490 2 9 87 510 -25 % 2200 Travel expenses of delegations 1 9 9 72 000 5 3 21 337 2 5 2 93 337 27 % 2202 Interpreting costs 8 3 9 62 300 - 6 0 21 337 7 7 9 40 963 -7 % 2236 Legal expenses and costs, damages and compensation 7 00 000 8 00 000 1 5 00 000 114 %

3.4. Appropriations carried over

3.4.1. Implementation of the carryover appropriations from 2012 to 2013

As presented in table 9, an amount of EUR 46 million was carried over from 2012 to 2013.

Table 9

Implementation of appropriations carried over from 2012 to 2013 (by category)

(EUR) Category Appropriations carried over from 2012 Payments 2013 Outturn rate Cancelled appropriations 1 2 3 = 2/1 4 = 1 — 2 Establishment plan 4 71 458 4 03 670 85,6 % 67 788 Other staff expenditure 3 4 25 715 2 9 34 672 85,7 % 4 91 043 Buildings 1 2 6 69 803 1 0 7 36 670 84,7 % 1 9 33 133 Computer systems 1 7 5 25 448 1 6 4 33 222 93,8 % 1 0 92 227 Furniture 2 22 153 2 17 462 97,9 % 4 691 Technical equipment 1 9 81 297 1 7 99 099 90,8 % 1 82 198 Transport 1 83 051 1 46 467 80,0 % 36 583 Delegations' travel expenses — — — Interpreting costs 6 0 48 263 3 8 19 234 63,1 % 2 2 29 029 Meetings and conferences 1 0 67 851 5 83 962 54,7 % 4 83 889 Information 1 8 29 888 1 5 15 630 82,8 % 3 14 259 Miscellaneous 5 75 720 4 61 423 80,1 % 1 14 297 Reserve — — Total 4 6 0 00 647 3 9 0 51 511 84,9 % 6 9 49 136

The main reasons for the low implementation rate are:

— Partial or complete lack of delivery of works/goods/services ordered by the GSC during the year.

— Invoices not received for works/goods/services delivered. It should be noted that this inevitably constitutes a budgetary burden for the next budget year.

3.4.2. Appropriations carried over from 2013 to 2014

The appropriations carried over from 2013 to 2014 amounted EUR 47,8 million (table 10).

Table 10

Appropriations carried over from 2013 to 2014 (by category)

(EUR) Category Budget 2013 (initial) Budget 2013 (6) (final) Commitments Appropriations carried over to 2014 Carry over rate 1 2 3 4 5 = 4/3 Establishment plan 30 0 2 44 000 30 0 2 44 000 27 6 6 11 240 2 90 340 0,1 % Other staff expenditure 2 3 5 58 000 2 3 5 58 000 2 0 5 06 738 2 1 95 363 10,7 % Buildings 3 9 2 33 000 3 9 2 33 000 3 6 7 93 174 9 2 05 355 25,0 % Computer systems 3 6 7 91 000 3 6 7 91 000 3 5 9 42 148 1 6 4 30 523 45,7 % Furniture 9 30 000 9 30 000 5 08 193 2 95 064 58,1 % Technical equipment 3 5 70 000 3 5 70 000 2 7 87 645 1 9 22 641 69,0 % Transport 9 18 000 9 18 000 6 31 506 2 70 549 42,8 % Delegations' travel expenses 1 9 9 72 000 2 5 2 93 337 2 7 38 275 0,0 % Interpreting costs 8 3 9 62 300 7 7 9 40 963 6 6 7 22 808 6 2 73 864 9,4 % Meetings and conferences 7 8 33 000 7 8 83 000 5 3 93 613 2 5 70 117 47,7 % Information 9 1 32 000 9 1 32 000 8 4 42 560 2 5 14 281 29,8 % Miscellaneous 1 6 68 000 2 3 18 000 2 0 57 158 8 11 057 39,4 % Reserve 2 7 00 000 2 7 00 000 — — — Total (excl. acquisition) 53 0 5 11 300 53 0 5 11 300 45 9 1 35 056 4 2 7 79 153 9,3 % Acquisition of immovable property 5 0 00 000 5 0 00 000 5 0 00 000 5 0 00 000 100,0 % Grand total 53 5 5 11 300 53 5 5 11 300 46 4 1 35 056 4 7 7 79 153 10,3 %

The carried over amounts from 2013 to 2014 come mainly from following categories:

— Computer systems by EUR 16,4 million, of which EUR 8,5 million relates to outside assistance, EUR 5,2 million to equipment and software, EUR 1,7 million to telecommunications and EUR 1,0 million to IT service and maintenance.

— Buildings by EUR 9,2 million where different fitting-out works cover EUR 5,0 million, cleaning and maintenance EUR 1,6 million, security and surveillance EUR 1,1 million, electricity, water, gas and heating together another EUR 0,9 million and EUR 0,6 million of other expenditure related to buildings e.g. building studies and audits.

— Interpreting costs by EUR 6,3 million to cover the cost of interpretation provided in November-December 2013, but for which the final invoice arrives in 2014.

— Meetings and conferences by EUR 2,6 million mostly relating to invoices not yet received for organising the Council and European Council meetings in 2013.

— EUR 2,5 million related to information expenditure of which EUR 1,4 million concern the Official Journal and EUR 1,1 million information and public events as well as Council publications.

— Other staff expenditure by EUR 2,2 million.

— Technical equipment by EUR 1,9 million.

3.5. Assigned revenue

3.5.1. Assigned revenue accrued before 2013

The total amount of assigned revenue accrued before 2013 was EUR 40,7 million.

Assigned revenue related to the GSC’s activities totalled EUR 35,45 million, from which EUR 34,6 million was paid. The remainder EUR 0,8 million was cancelled in conformity with Article 14 of the FR.

Another part, EUR 5,3 million, of the assigned revenue accrued before 2013 relates to amounts transferred by the EEAS in 2012 to the Council to cover the expenses of the services defined in different Service Level Agreements (SLA) between the two institutions and rendered by the GSC. From that amount EUR 5,2 million was paid and EUR 0,1 million cancelled.

Table 11

Implementation of assigned revenue accrued before 2013 (by category)

(EUR) Category Assigned revenues before 2013 Payments 2013 Outturn rate Cancelled assigned revenues 1 2 3 = 2/1 4 = 1 — 2 Establishment plan 8 31 300 8 31 181 100,0 % 119 Other staff expenditure 1 5 41 073 1 4 37 495 93,3 % 1 03 578 Buildings 1 0 73 915 1 0 30 462 96,0 % 43 452 Computer systems 1 1 52 891 1 0 98 137 95,3 % 54 754 Furniture 2 862 — 0,0 % 2 862 Technical equipment 60 399 59 496 98,5 % 903 Transport 3 872 — 0,0 % 3 872 Delegations' travel expenses 2 3 0 50 388 2 2 5 19 065 97,7 % 5 31 323 Interpreting costs 7 1 14 352 7 1 14 352 100,0 % — Meetings and conferences 1 91 307 1 41 247 73,8 % 50 060 Information 1 82 488 1 66 046 91,0 % 16 441 Miscellaneous 2 48 090 2 48 013 100,0 % 77 Total EC/C 3 5 4 52 935 3 4 6 45 494 97,7 % 8 07 441 SLAs with EEAS 5 2 95 297 5 1 52 255 97,3 % 1 43 042 Grand total 4 0 7 48 232 3 9 7 97 749 97,7 % 9 50 483

3.5.2. Assigned revenue accrued in 2013

The total assigned revenue accrued in 2013 totalled to EUR 28,3 million (table 12). From this, EUR 1 million corresponds to amounts transferred by the EEAS to the Council.

The assigned revenue 2013 relating to the activities of the GSC amounted EUR 27,3 million. During the financial year EUR 1,7 million was used while EUR 25,6 million was carried over to 2014 in accordance with Article 14 of the FR.

Table 12

Implementation of assigned revenue accrued in 2013 (by category)

(EUR) Category Assigned revenues 2013 Commitments 2013 Available assigned revenue 1 2 3 = 1 — 2 Establishment plan 1 9 49 702 — 1 9 49 702 Other staff expenditure 1 7 32 189 7 83 467 9 48 722 Buildings 7 28 438 1 63 541 5 64 896 Computer systems 1 0 26 419 5 47 571 4 78 848 Furniture 1 — 1 Technical equipment 31 171 — 31 171 Transport 290 — 290 Delegations' travel expenses 1 3 2 60 765 — 1 3 2 60 765 Interpreting costs 8 2 71 566 — 8 2 71 566 Meetings and conferences 1 35 743 64 978 70 765 Information 6 172 — 6 172 Miscellaneous 1 24 490 1 23 859 631 Total EC/C 2 7 2 66 946 1 6 83 416 2 5 5 83 530 SLAs with EEAS 1 0 24 672 9 51 979 72 693 Grand total 2 8 2 91 617 2 6 35 395 2 5 6 56 222

Almost 50 % of the assigned revenue is related to the delegations’ travel expenses (EUR 13,3 million). The amount of EUR 8,3 million in interpretation comes from the top-up payments on certain languages to cover the supplementary interpretation in those languages. The remainder is mainly related to reimbursement of amounts connected with various administrative operations of the Council.

(1) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union (OJ L 298, 26.10.2012, p. 1).

(2) The final budget after the reduction of EUR 40 million for the European Economic Recovery Plan in December 2009 was EUR 563 million.

(3) Includes reallocation of appropriations.

(4) In conformity with Decision 111/07/EC, the GSC transfers 66 % of the unused amounts of interpretation language envelopes to the delegates’ travel envelopes to be used during the same budget year. In 2013, this corresponded to an amount of EUR 7,1 million.

(5) Net amount > EUR 2 50 000.

(6) Includes reallocation of appropriations.