EN Official Journal of the European Union C 78/51

Publication of the final accounts for the financial year 2003 — European Monitoring Centre for Drugs and Drug Addiction

(2005/C 78/14)

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

http://www.emcdda.eu.int/index.cfm?fuseaction=public.Content&nNodeID=380&sLanguageISO=EN

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 Expenditure allocation Appropriations in the final budget Appropriations carried over from the previous financial year Available appropriations (2003 budget and financial year 2002) entered committed paid carried over cancelled outstanding commitments paid cancelled appropriations committed paid carried over cancelled Community subsidies 9,3 9,3 Title I Staff 5,4 5,3 5,2 0,1 0,0 0,1 0,1 0,0 5,5 5,4 5,3 0,1 0,0 Phare subsidies 0,5 0,3 Title II Administration 0,9 0,9 0,6 0,3 0,1 0,5 0,5 0,0 1,4 1,4 1,0 0,3 0,1 Other subsidies 0,4 0,4 Title III Operating activities 4,0 4,0 2,3 1,7 0,0 1,0 0,8 0,2 5,0 5,0 3,1 1,7 0,2 Other revenue 0,0 0,1 Total 10,2 10,1 Total 10,2 10,2 8,1 2,0 0,1 1,6 1,4 0,2 11,8 11,8 9,5 2,0 0,3 NB: The totals may contain differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

(1000 euro) 2003 2002 Revenue Commission subsidies 9 300 9 000 Subsidies from Norway 421 413 Phare subsidies 334 735 Other revenue 67 133 Total revenue (a) 10 122 10 280 Expenditure Staff — Title I of the budget Payments 5 240 4 951 Appropriations carried over 88 80 Administration — Title II of the budget Payments 558 632 Appropriations carried over 272 509 Operating expenditure — Title III of the budget Payments 2 281 2 525 Appropriations carried over 1 679 1 001 Total expenditure (b) 10 117 9 698 Outturn for the financial year (a – b) 5 582 Balance carried over from the previous financial year 1 626 639 Appropriations carried over and cancelled 221 392 Sums for reuse from the previous financial year not used 21 9 Refunds to the Commission – 1 584 — Exchange-rate differences 6 3 Balance for the financial year 295 1 626 NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

(1000 euro) Assets 2003 2002 Liabilities 2003 2002 Fixed assets Fixed capital Intangible fixed assets 94 66 Own capital 3 057 2 797 Buildings 3 559 3 559 Balance for the financial year 295 1 626 Equipment and furniture 157 152 Computer equipment 659 785 Vehicles 50 74 Depreciation – 1 496 – 1 867 Subtotal 3 352 4 423 Current liabilities Subtotal 3 023 2 768 Automatic carry-overs 1 815 1 377 Stocks 34 28 Non-automatic carry-overs — 212 Current assets Phare carry-overs 223 — Recoverable VAT 94 84 Sundry accounts payable 18 18 Sundry accounts receivable 66 18 Recovery orders (1) 55 101 Advances 78 — Subtotal 238 101 Subtotal 2 111 1 709 Cash accounts Suspense accounts Bank accounts 2 291 3 474 Sums to be reused — 265 Imprest account 0 4 Deferred revenue 123 4 Subtotal 123 269 Subtotal 2 291 3 478 Suspense accounts 0 24 Total 5 586 6 400 Total 5 586 6 400 NB: The totals may include differences due to rounding.

(1) Recovery orders issued, but not yet collected, that have not yet resulted in the entering of appropriations for reuse.

NB: The totals may include differences due to rounding.