EN Official Journal of the European Union C 78/39

Publication of the final accounts for the financial year 2003 — European Centre for the Development of Vocational Training

(2005/C 78/11)

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

www.cedefop.eu.int

Table 1

Implementation of the budget for the financial year 2003

(million euro) Revenue Expenditure Source of revenue Revenue entered in the final budget for the financial year Revenue received Allocation of expenditure Appropriations in the final budget Appropriations carried over from the previous financial year Appropriations available (2003 budget and financial year 2002) entered committed paid carried over cancelled initial paid to be carried over cancelled appropriations committed paid carried over cancelled Community subsidies 14,5 14,5 Title I Staff 8,0 8,0 7,6 0,4 0,0 0,3 0,3 0,0 0,0 8,3 8,3 7,8 0,4 0,1 Financial and other revenue 0,2 0,0 Title II Administration 1,2 1,1 0,8 0,4 0,0 0,3 0,3 0,0 0,0 1,5 1,5 1,1 0,4 0,0 Subsidy from non-Member States pm (1) 0,2 Title III Operating activities 5,5 5,5 2,4 3,1 0,0 2,2 1,8 0,0 0,3 7,7 7,7 4,2 3,1 0,3 PHARE assigned revenue (2) 0,6 Assigned revenue PHARE and non-Member States (2) 0,8 0,5 0,2 0,0 0,2 0,1 0,1 0,0 0,2 1,0 0,6 0,4 0,0 Total 14,7 15,3 Total 14,7 15,4 11,3 4,2 0,0 3,1 2,5 0,1 0,4 17,8 18,5 13,8 4,3 0,4 NB: The totals may contain differences due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

(1000 euro) 2003 2002 Revenue Commission subsidies 14 500 12 135 Revenue from previous financial years 0 25 Miscellaneous revenue 3 3 Assigned revenue (PHARE and third countries) 792 333 Financial revenue 0 50 Total revenue (a) 15 295 12 546 Budgetary expenditure for the financial year Staff — Title I of the budget Payments 7 554 7 570 Appropriations carried over 443 298 Administration — Title II of the budget Payments 778 767 Appropriations carried over 358 345 Operating activities — Title III of the budget (except for assigned revenue) Payments 2 381 2 491 Appropriations carried over 3 138 2 189 Assigned revenue (PHARE and third countries) Payments 546 0 Appropriations carried over 246 187 Total expenditure (b) 15 444 13 847 Outturn for the financial year (a – b) – 149 – 1 301 Balance carried over from the previous financial year – 545 532 Appropriations carried over and cancelled 399 215 Sums for reuse from the previous financial year not used 10 8 Refunds to the Commission – 716 0 Exchange-rate differences 8 1 Balance for the financial year – 993 – 545

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

(1000 euro) Assets 2003 2002 Liabilities 2003 2002 Fixed assets (3) Fixed capital Intangible fixed assets 14 — Own capital 5 704 6 007 Buildings 5 179 5 351 Balance for the financial year – 993 – 545 Equipment and furniture 471 616 Subtotal 4 711 5 462 Financial fixed assets, guarantee 5 5 Long-term liabilities Subtotal 5 669 5 972 Liabilities on assigned revenue — 277 Stocks Subtotal 40 277 Office equipment 35 35 Current liabilities Subtotal 35 35 Liabilities on assigned revenue not received 315 661 Long-term assets Appropriations carried over against Titles I, II and III 3 939 2 832 Staff loans 3 9 Appropriations carried over against assigned revenue 382 238 Commission subsidy — 277 Recoverable amounts 0 1 615 Subtotal 3 286 Sundry accounts payable 86 121 Current assets VAT/other taxes 90 73 Commission 315 2 276 Bank interest to be returned to the EU 64 0 Other advances 37 94 Subtotal 4 876 5 540 Recoverable VAT 34 23 Suspense accounts Sundry accounts receivable 81 124 Current payments 0 226 Subtotal 467 2 517 Sums to be reused 157 229 Cash accounts Subtotal 157 455 Bank accounts (4) 3 532 2 830 Cash 5 4 Imprest account 33 90 Subtotal 3 570 2 924 Total 9 744 11 734 Total 9 744 11 734

(1) pm: token entry

(2) PHARE assigned revenue was not entered in the Centre's initial budget and did not give rise to an amending budget (see paragraph 7 of the report).

NB: The totals may contain differences due to the effects of rounding.

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

(4) 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.