EN Official Journal of the European Union C 269/1

European Agency for Safety and Health at Work — Publication of the final accounts for the financial year 2004

(2005/C 269/01)

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

http://agency.osha.eu.int

Table 1

Implementation of the budget for the financial year 2004

(million euro) Revenue Expenditure Source of revenue Revenue entered in the final budget for the financial year Revenue collected Expenditure allocation Appropriations in the final budget Appropriations carried over from the previous financial year Available appropriations (2004 budget and financial year 2003) entered committed paid carried over cancelled outstanding commitments paid cancelled appropriations committed paid carried over cancelled Community subsidies 10,6 9,5 Title I Staff 4,3 3,7 3,4 0,1 0,9 0,1 0,1 0,0 4,4 3,8 3,4 0,1 0,9 Own revenue 0,0 0,0 Title II Administration 1,4 1,2 1,0 0,2 0,2 0,2 0,2 0,0 1,6 1,4 1,1 0,2 0,2 Other subsidies 0,2 0,1 Title III Operating activities 5,0 5,0 2,4 2,5 0,1 5,9 5,0 0,8 10,9 10,9 7,4 2,5 0,9 Other revenue 0,0 0,1 Phare expenditure 0,5 0,4 0,1 0,5 0,5 0,4 0,1 Phare revenue 0,0 0,1 Total 10,8 9,8 Total 10,8 10,0 6,8 2,9 1,2 6,6 5,6 1,0 17,4 16,6 12,4 2,9 2,2 NB: Differences in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro) 2004 2003 Revenue Community subsidies 9 542 11 641 Other subsidies 66 66 Other revenue 111 157 Phare revenue 121 824 Total revenue (a) 9 840 12 688 Expenditure Staff — Title I of the budget Payments 3 379 3 245 Appropriations carried over 60 87 Administration — Title II of the budget Payments 966 1 146 Appropriations carried over 248 186 Operating activities — Title III of the budget Payments (1) 2 426 2 559 Appropriations carried over 2 549 5 859 Phare expenditure Payments 0 548 Appropriations carried over 0 502 Total expenditure (b) 9 628 14 131 Outturn for the financial year (c = a - b) (2) 212 – 1 443 Balance carried over from the previous financial year – 1 987 – 1 108 Appropriations carried over from the previous financial year and cancelled 887 766 Sums to be re-used carried over from the previous financial year and not used 0 1 RO (PhareII) 144 0 Payments against commitments cancelled in 2002 0 – 191 Exchange-rate differences 0 4 Phare amount to be refunded to the Commission – 39 0 Adjustment entries 3 – 16 Outturn for the financial year before economic adjustments (d) – 779 – 1 987 Budget revenue to be recovered 0 850 Other revenue to be recovered 0 3 Acquisitions of fixed assets 58 207 Depreciation – 175 – 186 Stock – 6 0 Scrapping of fixed assets – 91 0 Depreciation 88 0 Miscellaneous expenditure – 34 – 1 Economic adjustments (e) – 161 873 Balance for the financial year (d + e) – 940 – 1 113 NB: Differences in totals are due to the effects of rounding.

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

(1000 euros) Assets 2004 2003 Liabilities 2004 2003 Fixed assets Own capital Computer software 66 95 Own capital 431 431 IT equipment 90 136 Balance for the financial year – 67 – 1 113 Fittings and furniture 169 215 Subtotal 365 – 683 Transportation equipment 0 0 Medium and long-term liabilities Subtotal 325 445 Liabilities against assigned revenue 0 0 Medium and long-term assets Subtotal 0 0 Community subsidies 0 0 Current liabilities Subtotal 0 0 Non-automatic carry-overs 0 135 Stocks Automatic carry-overs 2 857 6 498 Office supplies 0 6 Commission 145 282 Subtotal 0 6 Sundry accounts payable 67 128 Current assets Payroll deductions 0 73 Community subsidies 809 1 035 Liabilities against assigned revenue 0 0 Sundry accounts receivable 19 62 Subtotal 3 069 7 117 Recoverable VAT 0 0 Suspense accounts Subtotal 828 1 097 Recovery orders 0 0 Cash accounts Revenue for re-use 0 11 Bank and cash 2 305 4 889 Subtotal 0 11 Imprest accounts 3 1 Provisions for risks and charges Subtotal 2 308 4 890 Cases pending 34 0 Suspense accounts Subtotal 34 0 Advances 6 6 Subtotal 6 6 Total 3 468 6 445 Total 3 468 6 445 NB: Differences in totals are due to the effects of rounding.

(1) This sum includes payments made from the appropriations to be reused in 2004 (18 573 euro).

(2) Calculation according to the principles of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 8).

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