EN Official Journal of the European Union C 269/29

European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004

(2005/C 269/08)

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

http://www.cedefop.eu.int/current_act.asp

Table 1

Implementation of the budget for the financial year 2004

(1000 euro) Revenue Expenditure Origin of revenue Revenue entered in the final budget for the financial year Revenue collected Allocation of expenditure Appropriations in the final budget Appropriations carried over from the previous financial year entered committed paid carried over cancelled available committed paid carried over cancelled Community subsidies 15 800 13 700 Title I Staff (NDA) 9 243 9 045 8 579 466 198 443 0 393 0 50 Financial and other revenue 72 42 Title II Administration (NDA) 1 395 1 310 768 542 85 358 0 352 0 6 Subsidy from non-Member States 359 277 Title III Operating activities (DA) Phare assigned revenue 315 359 CA 5 234 5 234 — — — — — — — — Other assigned revenue 0 88 PA 3 062 — 2 508 — 554 3 138 — 2 702 — 436 Assigned revenue Phare and non-Member States 724 724 415 309 0 382 382 319 63 — Total 16 546 14 466 Total CA 16 596 16 313 — — 283 1 183 382 — 56 Total PA 14 424 — 12 270 1 317 837 4 321 0 3 766 63 492 NB: The totals may contain differences due to the effects of rounding. NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations). DA: differentiated appropriations (commitment appropriations may differ from payment appropriations). CA: commitment appropriations in a differentiated appropriations system. PA: payment appropriations in a differentiated appropriations system.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro) 2004 2003 Revenue Commission subsidies 13 700 14 500 Revenue from previous financial years 0 0 Miscellaneous revenue 42 3 Assigned revenue (Phare and third countries) 724 792 Financial revenue 0 0 Total revenue (a) 14 466 15 295 Budgetary expenditure for the financial year Staff — Title I of the budget Payments 8 579 7 554 Appropriations carried over 466 443 Administration — Title II of the budget Payments 768 778 Appropriations carried over 542 358 Operating activities — Title III of the budget (except for assigned revenue) Payments 2 508 2 381 Payments on RAL (outstanding commitments)at 31.12.2003 2 702 Appropriations carried over 0 3 138 Assigned revenue (Phare and third countries) Payments 416 546 Appropriations carried over 309 246 Total expenditure (b) 16 290 15 444 Outturn for the financial year (a - b) – 1 824 – 149 Balance carried over from the previous financial year – 993 0 Appropriations carried over and cancelled 56 399 Neutralisation of the carry-over n-1 in Title 3 linked to the change to differentiated appropriations 3 138 Sums for reuse from the previous financial year not used 1 10 Refunds to the Commission – 716 Exchange-rate differences – 4 8 Balance for the financial year 374 – 448

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

(1000 euro) Assets 2004 2003 Liabilities 2004 2003 Fixed assets (1) Fixed capital Intangible fixed assets 183 14 Own capital 5 702 5 704 Buildings 5 059 5 179 Balance for the financial year 375 -993 Equipment and furniture 455 471 Subtotal 6 077 4 711 Financial fixed assets, guarantee 5 5 Long-term liabilities Subtotal 5 702 5 669 Liabilities on assigned revenue — — Stocks Subtotal — — Office equipment 35 Current liabilities Subtotal — 35 Liabilities on assigned revenue not received 315 Long-term assets Appropriations carried over against Titles I, II and III 1 008 3 939 Staff loans 3 Appropriations carried over against assigned revenue 371 382 Commission subsidy — — Recoverable amounts 0 0 Subtotal — 3 Sundry accounts payable 90 86 Current assets VAT/other taxes 91 90 Commission 315 Bank interest to be returned to the EU 148 64 Other advances 26 37 Subtotal 1 708 4 876 Recoverable VAT 34 34 Suspense accounts Sundry accounts receivable 74 81 Current payments 0 0 Subtotal 134 467 Sums to be reused 157 Cash accounts Subtotal 0 157 Bank accounts (2) 1 905 3 532 Cash 3 5 Imprest account 41 33 Subtotal 1 949 3 570 Total 7 785 9 744 Total 7 785 9 744

(1) Fixed assets are shown net. The figures for 2002 have therefore been recalculated for purposes of comparison.

(2) The substantial volume of funds in bank accounts at the end of the financial year is due to the payments made by the Commission to finance transactions for which the appropriations were carried over to the following financial year.