EN Official Journal of the European Union C 78/19

Publication of the final accounts for the financial year 2003 — European Agency for Safety and Health at Work

(2005/C 78/06)

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 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 appropriations paid cancelled appropriations committed paid carried over cancelled Community subsidies 13,4 11,6 Title I Staff 3,7 3,5 3,2 0,1 0,4 0,1 0,1 0,1 3,9 3,5 3,3 0,1 0,5 Own revenue 0,0 0,0 Title II Administration 1,4 1,4 1,1 0,2 0,0 0,2 0,2 0,1 1,6 1,4 1,3 0,2 0,1 Other subsidies 0,2 0,1 Title III Operating activities 8,5 8,3 2,6 5,9 0,0 5,8 5,2 0,6 14,3 8,3 7,8 5,9 0,6 Other revenue p.m. 0,2 PHARE expenditure 1,1 1,0 0,5 0,5 0,0 0,0 0,0 0,0 1,1 1,0 0,5 0,5 0,0 PHARE revenue 1,1 0,8 Total 14,6 12,7 Total 14,6 14,1 7,5 6,6 0,5 6,2 5,5 0,8 20,8 14,1 13,0 6,6 1,2 N.B.: Differences in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

(1000 euro) 2003 2002 Revenue Community subsidies 11 641 12 324 Other subsidies 66 252 Other revenue 157 81 PHARE revenue 824 0 Total revenue (a) 12 688 12 657 Expenditure Staff — Title I of the budget Payments 3 245 3 024 Appropriations carried over 87 136 Administration — Title II of the budget Payments 1 146 1 140 Appropriations carried over 186 247 Operating activities — Title III of the budget Payments 2 559 2 030 Appropriations carried over 5 859 5 623 PHARE expenditure Payments 548 0 Appropriations carried over 502 0 Total expenditure (b) 14 131 12 199 Outturn for the financial year (c = a – b) (1) – 1 443 458 Balance carried over from the previous financial year – 1 108 – 2 185 Appropriations carried over from the previous financial year and cancelled 766 609 Sums to be re-used carried over from the previous financial year and not used 1 0 Payments against commitment cancelled in 2002 – 191 0 Exchange-rate differences 4 4 Adjustment entries – 16 7 Outturn for the financial year before economic adjustment (d) – 1 987 – 1 108 Budget revenue to be recovered 850 0 Other revenue to be recovered 3 0 Acquisitions of fixed assets 207 0 Depreciation (2) – 186 0 Miscellaneous expenditure – 1 0 Economic adjustments (e) 873 0 Balance for the financial year (d + e) (3) – 1 113 – 1 108 NB: Differences in totals are due to the effects of rounding.

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

(1000 euro) Assets 2003 2002 Liabilities 2003 2002 Fixed assets Own capital Computer software 95 145 Own capital (4) 431 1 229 IT equipment 136 428 Balance for the financial year – 1 113 – 1 108 Fittings and furniture 215 614 Subtotal – 682 121 Transportation equipment 0 26 Medium and long-term liabilities Subtotal 445 1 214 Liabilities against assigned revenue 0 369 Medium and long-term assets Subtotal 0 369 Community subsidies 0 369 Current liabilities Subtotal 0 369 Non-automatic carry-overs 135 193 Stocks Automatic carry-overs 6 498 5 813 Office supplies 6 15 Commission 282 7 Subtotal 6 15 Sundry accounts payable 128 19 Current assets Payroll deductions 73 24 Community subsidies 1 035 681 Liabilities against assigned revenue 0 736 Sundry accounts receivable 62 53 Subtotal 7 117 6 791 Recoverable VAT 0 5 Suspense accounts Subtotal 1 097 739 Recovery orders 11 21 Cash accounts Revenue for re-use 0 17 Bank and cash 4 889 4 922 Subtotal 11 37 Imprest account 1 61 Subtotal 4 890 4 982 Suspense accounts Advances 6 0 Subtotal 6 0 Total 6 445 7 319 Total 6 445 7 319 NB: Differences in totals are due to the effects of rounding.

(1) 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).

(2) In 2003 the Agency depreciated its fixed assets for the first time.

(3) The negative balance is due to the fact that carry-overs are still being treated as expenditure, without any economic adjustment. A rough estimate of the adjustment to be applied suggests that the actual balance for the financial year is of the order of a million euro.

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

(4) The total for capital at 31 December 2003 corresponds to the sum of the gross value of fixed assets at 31 December 2002 minus historical depreciation for the period 1996 to 2002 plus the variation in the value of stock between 31.12.2002 and 31.12.2003 and adjustments on the valuation, recognition and downgrading of fixed assets. The depreciation for 2003 has been included in the result for the year and therefore has not been deducted directly from capital.

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