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Brüssel 16.3.2005

KOM(2005) 90 lõplik

KOMISJONI TEATIS

Eduaruanne Euroopa Komisjoni raamatupidamissüsteemi ajakohastamise kohta 31. jaanuari 2005. aasta seisuga

SISUKORD

1. Sissejuhatus 3

2. Kokkuvõte rakendamisest 2005. aasta jaanuari seisuga 3

3. Raamatupidamine 4

3.1. Raamatupidamiseeskirjad 4

3.2. Raamatupidamistoimingud 4

3.3. Kohalike süsteemide kontrollikeskkond ja valideerimine 4

4. Infotehnoloogiaga seotud muutused 5

5. Ajakohastatud raamatupidamisarvestuse rakendamine komisjoni talitustes 6

5.1. 2005. eelarveaasta algbilansi koostamine 6

5.2. Kohalike infotehnoloogiasüsteemide väljatöötamine ning nende ühendus ABAC-iga 7

5.3. Koolitus 7

6. Tekkepõhise raamatupidamise rakendamine teistes institutsioonides ja ametites 7

7. Edasine areng 8

7.1. Üldeelarve 8

7.2. Võetud ja antud laenud 8

7.3. Euroopa Arengufond 8

8. Järeldus 8

1. LISA: ABAC-PROGRAMM 31. JAANUARI 2005. AASTA SEISUGA 10

2. LISA: KOMPLEKSPROGRAMMI KAVA, 31. JAANUAR 2005 17

3. LISA: RAAMATUPIDAMISRAAMISTIK: RAAMATUPIDAMISEESKIRJAD 22

4. LISA: ALATES 2005. AASTA JAANUARIST TÄITMISELE KUULUVAD PEAMISED ÜLESANDED 25

1. SISSEJUHATUS

17. detsembril 2002. aastal võttis komisjon vastu teatise Euroopa ühenduste raamatupidamissüsteemi ajakohastamise kohta[1]. Sellest teatisest teavitati nõukogu ja Euroopa Parlamenti.

Projektis käsitleti kolme põhilist küsimust:

- avaliku sektori rahvusvaheliselt tunnustatud raamatupidamispõhimõtete järgimine, eriti seoses tekkepõhise raamatupidamisega (sündmuste kirjendamine raamatupidamises nende toimumisel, mitte alles maksete laekumisel või teostamisel või ainult aasta lõpus);

- erinevatel infotehnoloogilistel platvormidel töötavate finants- ja raamatupidamissüsteemide integreerimine;

- SINCOM2 süsteemi toimivuse parandamine vahepealsel perioodil, eriti seoses erinevatest allikatest pärineva teabe turvalisuse ja järjepidevusega.

Alates 2002. aastast on komisjon esitanud eduaruandeid[2] iga poole aasta tagant. Eelarve peadirektoraat esitas teavet vahepealsete kvartalite jooksul toimunud edasimineku kohta. Käesolev aruanne võtab kokku pigem 31. jaanuari 2005. aasta kui 31. detsembri 2004. aasta seisuga tehtud edusammud, esitades ülevaate uuele süsteemile ülemineku kohta. Sarnaselt eelmise aruandega edastatakse kõnealune aruanne eelarve täitmise kinnitamise eest vastutavate asutuste asjaomastele komisjonidele ja Euroopa Kontrollikojale. Suuline lühiettekanne esitati eelarvekontrolli komisjonile 1. veebruaril 2005. aastal.

2. Kokkuvõte rakendamisest 2005. aasta jaanuari seisuga

Uue finantsmääruse kohaselt, mis jõustus 1. jaanuaril 2003[3], tuli üldeelarve raamatupidamisarvestust hakata pidama alates 2005. aastast tekkepõhiselt. Kõikide raamatupidamissüsteemide täielik integreerimine võtab eeldatavalt rohkem aega. Pärast raamatupidamissüsteemi ajakohastamist kavandati selle rolli järk-järgulist laiendamist komisjoni tehingute finantshalduse toetamisel.

Juriidilised nõuded täideti 10. jaanuariks 2005, mil hakati kogu uut raamatupidamissüsteemi pidama tekkepõhiselt. Selles suhtes on komisjon oma kohustused eelarve täitmise kinnitamise eest vastutava asutuse ees täitnud. Kohustused täideti kavandatud tähtajaks ning eelarve peadirektoraadi ja informaatika peadirektoraadi jaoks kavandatud eelarve – 20 miljoni euro – piires. Lisaks eraldati teistele talitustele 5 miljonit eurot ajutiseks tehniliseks tööks.

Nüüd, kui komisjon on läbi viinud haldusreformi ning ajakohastanud edukalt oma raamatupidamissüsteemi, võib Euroopa maksumaksja olla kindel, et komisjon haldab tema vahendeid rangete kontrollistandardite alusel. Nüüdsest vastavad ühenduste raamatupidamisaruanded kõige kõrgematele raamatupidamisstandarditele, seades sellega komisjoni eeskujuks teistele Euroopa avalikele haldusorganitele.

Sellegipoolest ei ole 2005. aasta jaanuariga raamatupidamisreform veel lõppenud. Infotehnoloogiasüsteemide, integratsioonisüsteemide ja haldusaruandluse parandamiseks on veel arenguruumi nii kesk- kui kohalikul tasandil. Peale selle kulub uue raamatupidamiskorraga täielikuks kohanemiseks aega.

Projekt rakendati suures osas vastavalt 17. detsembri 2002. aasta teatise III jao 3. punktis sätestatud ajakavale ning 8. juulil 2003 esitatud üksikasjaliku projekti kavale 2003. ja 2004. aastaks. 1. lisas on esitatud üksikasjalik võrdlus 17. detsembri 2002. aasta ajakava ning tegeliku rakendamise vahel. 2. lisas on esitatud 2003. aasta juulis vastu võetud etapiviisilise kava ajakohastatud variant.

3. RAAMATUPIDAMINE

3.1. Raamatupidamiseeskirjad

Peaarvepidaja võttis 28. detsembril 2004 vastu ühenduste raamatupidamisele kohaldatavad viieteistkümnest osast koosnevad raamatupidamiseeskirjad ja ühtlustatud kontoplaani ning edastas need teiste institutsioonide ja asutuste peaarvepidajatele. Kõnealuste dokumentide kokkuvõte on toodud 3. lisas.

Komisjoni raamatupidamisjuhend, mis tugineb raamatupidamiseeskirjadele ja kontoplaanile, sai suures osas valmis 2004. aasta detsembri lõpuks, pärast erinevate osakondade märkuste arvessevõtmist. Kogemuste ja edasiste infotehnoloogiliste muutuste valguses kohandatakse seda versiooni jätkuvalt. Leida tuleb veel praktiline lahendus, et hinnata teatavaid eelarveaasta lõpuga seotud varusid näiteks laekumata nõuete jaoks.

3.2. Raamatupidamistoimingud

2005. aasta kontode sulgemise ning 2005. aasta raamatupidamisaruannete koostamise raamatupidamistoimingute kord tuleb veel kindlaks määrata. Konsolideeritud juhendi ning lõpetamismenetluse vastuvõtmine on ette nähtud 2005. aasta jooksul, nagu ka infotehnoloogilise abivahendi kasutuselevõtmine institutsioonide ja asutuste raamatupidamise konsolideerimiseks.

3.3. Kohalike süsteemide kontrollikeskkond ja valideerimine

Ajakohastatud raamatupidamissüsteem sõltub sellest, kui täpseid ja terviklikke andmeid infotehnoloogia kesksüsteemi kasutajad (hinnanguliselt 7 000) sinna sisestavad. Kasutajate jaoks väljatöötatavatest menüüdest leiab üksikasjalikke juhiseid, et viia eksimise risk miinimumini, kuid sisestatavate andmete kvaliteet sõltub ka kontrollikeskkonnast, mille kujundab volitatud eelarvevahendite käsutaja. Juhiseid nende küsimuste kohta leiab dokumendist "Raamatupidamise eesmärgid ja kontrolli raamistik“ (detsember 2003), milles nähakse ette igat liiki tehingutega seotud riskid ning pakutakse meetmeid nende ärahoidmiseks. Eelarve peadirektoraat jätkab raamatupidamise juhiste väljatöötamist ja nende rakendamisega seotud tegevuse toetamist.

Eelarvevahendite käsutajate finantsmenetluste ja infotehnoloogia süsteemide valideerimiskriteeriumid anti välja 2. juulil 2004. 1. septembril saadeti laiali üksikasjalik küsimustik, mille alusel oli igal talitusel võimalik hinnata kõnealuste kriteeriumide alusel oma valmisolekut. Kõik talitused vastasid küsimustikule õigeaegselt 30. septembriks 2004.

Vaatamata raskustele sobivate kogemustega töötajate leidmisel lõpetas eelarve peadirektoraat kõikide talituste finantsmenetluste ja nendega seotud infotehnoloogiasüsteemide kõrgetasemelise hindamise 17. detsembriks, tuginedes küsimustiku vastustele ja poolepäevasele arutelule iga talitusega. Kõnealustel tulemustel põhinev aruanne koostati 31. jaanuariks 2005. Selles määratakse kindlaks teatud arv riske, millega asjaomastel talitustel palutakse tegeleda.

Eelarve peadirektoraadi kaheksaliikmeline meeskond on koos 16. märtsiks 2005. See meeskond hakkab põhjalikult kontrollima süsteeme sellistena, nagu need igas talituses tegelikkuses töötavad, alustades nendest, mis kujutavad hinnangu kohaselt suuremat riski. See töö toetab selliste süsteemide kehtestamist, mille on sisse seadnud eelarvevahendite käsutajad raamatupidamisandmete koostamiseks või põhjendamiseks vastavalt finantsmääruse artikli 61 lõike 1 punktile e.

4. Infotehnoloogiaga seotud muutused

Projekti kõige suurem väljakutse on seotud olemasolevate finantshaldus- ja raamatupidamissüsteemide integreerimisega, et töötada välja süsteemid tekkepõhise raamatupidamise sisseviimiseks ning varustada kasutajaid kasutajasõbralike menüüdega, mis aitavad tagada sisestatavate andmete kõrge kvaliteedi. Praegust olukorda on kirjeldatud allpool.

Raamatupidamistoimingute toetamiseks on töötatud välja infotehnoloogilised funktsioonid. „ABAC“-nimeline uus süsteem koosneb SAP-Enterprise tarkvaral põhinevast keskraamatupidamissüsteemist ning komisjoni välja töötatud töövoogudest, mis on seotud maksenõuete (ABAC-arved), lepingute ja nendega seotud kohustuste (ABAC-lepingud) ning põhivaraga (ABAC-varad). Si2 makse töövoogu muudeti selliselt, et see vastaks tekkepõhise raamatupidamise nõuetele. Hulk muid talitusi jätkavad raamatupidamisandmete esitamist oma kohalike infotehnoloogiasüsteemide liideste kaudu.

Alates 30. juunist 2004 teostatud peamised tööd on:

- ABAC-lepingute (4. oktoobril) ning ABAC-arvete (25. oktoobril) väljatöötamine, katsetamine ja laialisaatmine, et oleks võimalik töötajaid koolitada ning et nad kohaneksid kõnealuse töövooga enne 2005. aasta jaanuari;

- ABAC-vara väljatöötamine, katsetamine ja laialisaatmine (14. jaanuar 2005);

- süsteemi kui terviku töö katsetamine erinevate valdkondade meeskondade poolt probleemide kindlaksmääramiseks ja kõrvaldamiseks enne 2005. aasta jaanuari;

- vana süsteemi varundamine 31. detsembril ning üleminek uuele süsteemile, mis võeti kasutusele 10. jaanuaril ja mis toimib täiskoormusel alates veebruari algusest pärast 2004. eelarveaastast kohustuste lõplikku ülekandmist;

- eelmaksete (30 000) algsaldode, maksmist ootavate nõuete (7 400) ja põhivara (74 000) laadimine.

10. jaanuaril 2005 hakati raamatupidamise kesksüsteemi kasutama üldise raamatupidamisarvestuse pidamiseks tekkepõhiselt. See hõlmas enamikku algsaldosid, mis on vajalikud talituste igapäevaseks tööks, ning senini on selle töökindlus olnud kõrge. 31. jaanuariks 2005 oli edukalt töödeldud üle 32 000 makse, 10 000 nõude ja 1300 kohustuse.

Ainuke erand on seotud väljaspool komisjoni peakontorit asuvate finantsvastutust kandvate delegatsioonide ja pressibüroode avansikontode ja büroovarustusega. Need seotakse kesksüsteemiga järk-järgult alates 2005. aastast.

5. AJAKOHASTATUD RAAMATUPIDAMISARVESTUSE RAKENDAMINE KOMISJONI TALITUSTES

5.1. 2005. eelarveaasta algbilansi koostamine

Kõikidel talitustel paluti aidata koostada nimistut, mis hõlmab eelmakseid, tagatisi, põhivara ja juriidilisi isikuid, kellele antakse toetust või kellega ollakse lepingulistes suhetes. Enne 2004. aasta detsembri lõppu tuli vaadata läbi ligikaudu 45 000 täitmata kohustuse ja 74 500 pangakonto rekvisiidiga seotud toimikut. Talitused esitasid aruande edusammude kohta 30 juuniks, 30. septembriks, 31. oktoobriks ja 30 novembriks 2004.

Kõnealustes aruannetes ning kahepoolsete kontaktide käigus esitatud teabe põhjal on ilmne, et umbes 95% töödest teostati tähtajaliselt ning ülejäänud töö on seotud juhtumitega, kus abisaaja ei esitanud juriidilise isiku registreerimiseks vajalikke dokumente ning seega ei olnud võimalik kirjendada ka asjaomaseid eelmakseid ja tagatisi. Kolmele talitusele anti kõnealuste pooleliolevate juhtumitega tegelemiseks ajapikendust.

Praktiliselt kõik talitused esitasid raamatupidamissüsteemi üleslaetavad failid tähtajaks ja nende kvaliteet oli kõrge. Alla 1% kirjetest saadeti parandusteks tagasi ning ainult kolm talitust edastasid täielike andmetega failid kas hilinemisega või tuli need tagasi saata. 31. jaanuariks 2005 oli töödeldud 76 000 välistöövõtjate või ekspertidega seotud juriidilise isiku faili ja 56 000 töötajatega seotud faili ning laeti üles 30 000 eelmakse saldot. 22 000 tagatisele kehtestati selle toimingu tähtajaks 31. märts 2005. Kõik asjaomased talitused on oma inventari haldamiseks läinud üle ABAC-varadele, välja arvatud delegatsioonid ja pressibürood, kes kavandavad sellele minna üle 2005. aastal. Kõik põhivarad on laetud raamatupidamise kesksüsteemi, välja arvatud need, mis on seotud kahe Teadusuuringute Ühiskeskuse, transpordi ja energeetika peadirektoraadi ning hoonetega ning laetakse üles märtsis.

Eelarve peadirektoraat palub andmete terviklikkuse tagamiseks igal talitusel kontrollida algsaldode raamatupidamisandmete täpsust ja õigsust ning teha parandused enne 31. märtsi 2005. Nähakse ette vahendid selliste eemaksete kajastamiseks, mida ei saa ühendada valideeritud juriidilise isiku failiga. Iga talituse algbilanss saadetakse asjaomasele peadirektorile või talituse juhile ametlikuks kinnitamiseks 30. juuniks 2005.

Lisaks ülaltoodule on talitustel palutud siduda juriidiliste kohustustega kõik täidetud kohustused, mis on kirjendatud alates 1. jaanuarist 1999, et oleks võimalik alates kõnealusest kuupäevast määrata kindlaks komisjoni eelarvelised suhted iga üksusega. Selle töö puhul on kavas piirduda üle 50 000 euroste kohustustega, millega kaasneb umbes 35 000 täiendava toimiku läbivaatamine (kui piirsummat oleks alandatud 13 800 euroni, oleks lisaks tulnud läbi vaadata 25 000 toimikut). Koos 30 000 kohustusega, mis tuleb veel siduda juriidilise isikuga, lõpeb selle tööga haldusreformi meetme 74 rakendamine, mis on seotud lepingute keskandmebaasi väljatöötamise ning komisjonipoolse kohustuse täitmisega parlamendi ees, mille komisjon võttis pärast EUROSTAT-i juhtumit.

5.2. Kohalike infotehnoloogiasüsteemide väljatöötamine ning nende ühendus ABAC-iga

Kõik talitused peale ühe olid viinud suurema osa oma infotehnoloogiasüsteemidest kooskõlla tekkepõhise raamatupidamise nõuetega 2004. aasta lõpuks. Kui seda ei jõutud tähtajaliselt teha, kasutas asjaomane talitus kesksüsteemi, et vältida hilinemisi kohustuste ja maksenõuete töötlemisel.

5.3. Koolitus

ABAC-süsteemi tulevaste kasutajate koolitusprogramm, mida toetasid väliseksperdid, käivitati 5. oktoobril 2004. 31. jaanuariks 2005 oli läbi viidud koolitusi 3 300 osalejapäeva ulatuses, kusjuures rahulolu määr on kasvanud järk-järgult 60%-lt 86%-le. Kõigile võtmekasutajatele anti praktilist koolitust, teised said teoreetilist üldõpet, mis viidi läbi suuremates rühmades. Kasutajate koolitusmoodulid on koostatud selliselt, et neid saaks kasutada kasutajajuhistena ning et need paneksid aluse tulevaste kasutajate jätkuõppe programmile. Kõik kohalikku süsteemi kasutavad talitused pidid koolitama kõnealuse süsteemi kasutajaid oma koolitusprogrammi alusel. 2005. aastal hakatakse viima läbi koolitusprogrammi spetsiaalselt komisjoni delegatsioonide töötajate jaoks kolmandates riikides.

6. TEKKEPÕHISE RAAMATUPIDAMISE RAKENDAMINE TEISTES INSTITUTSIOONIDES JA AMETITES

Komisjon palus igal institutsioonil ja asutusel hinnata oma valmisolekut uute raamatupidamiseeskirjade ja tekkepõhise raamatupidamise rakendamiseks. Vastuste analüüsimise ja kohtumiste käigus saadud teabe põhjal selgub, et kõikides asutustes võetakse sellesuunalisi vajalikke meetmeid. Kõikide institutsioonide ja asutuste peaarvepidajatega peeti teabekohtumisi 2004. aasta juunis ja novembris.

Mitmed asutused ja väiksemad institutsioonid kasutavad oma eelarvekontode puhul komisjoni Si2 süsteemi. 22. juunil 2004 peasekretäri saadetud kirjas nõustus komisjon, et Si2 kasutamist jätkatakse 2005. aastal ning et ABAC-i kõik moodulid tehakse kättesaadavaks neile üksustele, kes soovivad neid kasutada; samuti tehakse kättesaadavaks tehnilised tingimused, mis on vajalikud moodulite sidumiseks nende oma süsteemidega.

Komisjon tegi ka ettepaneku, et asutused töötaksid välja jagatud infotehnoloogilise platvormi oma ABAC-koopiate säilitamiseks. Kõnealune lahendus, mis on kooskõlas parlamendi soovitusega, oleks majanduslikult tasuv, kuna säilitab iga asutuse sõltumatuse.

7. EDASINE ARENG

7.1. Üldeelarve

Edasiste infotehnoloogiliste muutuste kohta on kehtestatud uus etapiviisiline plaan (vt 4. lisa). See on peamiselt seotud kasutajasõbralikkuse ja finantsaruandluse funktsioonide parandamise ning esimeste konsolideeritud aastaaruannete koostamisega. 2005. aastal tuuakse erinevad töövood ühe veebipõhise rakenduse alla (ABAC-töövoog) ning töötatakse välja teatavad uued funktsioonid (näiteks võlgade sissenõudmise menetlus). Samuti on kavandatud mitmeid muudatusi tulevikus, et suurendada pikaajalises perspektiivis kohalike süsteemide integreerumist ning pakkuda täiendavaid vahendeid kasutajate toetamiseks ja finantshalduseks.

7.2. Võetud ja antud laenud

Seoses komisjoni eelarveväliste toimingutega on käivitatud projekt, et integreerida laenude võtmise ja andmisega seotud tegevus, mis käesoleval ajal on salvestatud majanduse ja rahanduse peadirektoraadi süsteemis Globus, SAP pangamooduli CFM abil keskraamatupidamisega 2005. aasta juuliks.

7.3. Euroopa Arengufond

Eraldi ülesanne on praegu üldeelarvest eraldi seisva Euroopa Arengufondi raamatupidamise ajakohastamine.

Koostöös Euroopa Abi Koordineerimisametiga muudetakse töövooge EAF-i projektide haldamiseks – praeguse EAF raamatupidamissüsteemilt (OLAS) minnakse üle AIDCO kohalikule süsteemile (CRIS) ning EAF raamatupidamiskontosid hakatakse hoidma tekkepõhistena ABAC-is. Kõnealuse lahenduse eelis on, et see valmistab ette EAF-i mis tahes integreerumiseks üldeelarvega ning võimaldab EAF-il sooritada makseid, kasutades üldeelarve jaoks väljatöötatud funktsioone.

Täiemahuliseks tekkepõhiseks raamatupidamiseks vajalikke infotehnoloogialahendusi saab kasutada alates 2006. aastast pärast seda, kui ABAC ja CRIS paralleelne arendamine on lõpule viidud. EAF 2005. aasta raamatupidamiskontod valmistatakse ette OLAS sisalduva teabe põhjal, mis on kohandatud selliselt, et seda on võimalik võtta aluseks tekkepõhisele raamatupidamisele. Eesmärk on, et uus ABAC-EAF süsteem vastaks täielikult tekkepõhise raamatupidamise nõuetele alates 2006. aastast.

Sinnamaani sooritab EAF alates 2005. aasta veebruarist makseid läbi üldeelarve raamatupidamissüsteemi.

8. JÄRELDUS

Ajakohastamisprojektis on järgitud finantsmäärusega kehtestatud tähtaega selliste üldeelarve raamatupidamissüsteemide kasutuselevõtmiseks, mis võimaldavad komisjonil viia ennast vastavusse rahvusvaheliselt heakskiidetud raamatupidamisstandarditega. Komisjon saavutas eesmärgi kahe aastaga, mis on võrreldes teiste Euroopa avalike haldusorganitega oluliselt vähem, ning on järginud tähtaega, mida väliskonsultandid ja -audiitorid pidasid väga ambitsioonikaks. Seda vaieldamatut edu ei oleks saavutatud ilma kõikide talituste pühendumuse ja konstruktiivse koostööta.

Majanduse ja rahanduse peadirektoraadi eelarvevälised tegevused lülitatakse komisjoni keskraamatupidamissüsteemi 2005. aasta juuliks. Sarnaselt varasemaga kirjendatakse 2005. aasta esimese kuue kuu eelarvevälist tegevust tekkepõhiselt. Euroopa Arengufond kasutab ABAC-it oma maksete tegemiseks 2005. aastal ja raamatupidamistoiminguteks 2006. aastal.

Projekti kohaselt edastatakse iga teenistuse juhtkonnale usaldusväärne ja terviklik teave tema vastutusalas olevate varade ja kohustuste kohta, tema finantssuhete kohta iga tarnijaga (pikaajalises perspektiivis) ning keskpikas perspektiivis mitmeaastasteks projektideks ja kohustusteks ettenähtud eelarve täitmise kohta.

ANNEX 1: ABAC PROGRAMME STATUS AT 31 JANUARY 2005

(Referenced to the Timetable in section III.3 of the Commission's communication COM(2002)755 final)

1st to 4th quarter: 2003

5th to 8th quarter: 2004

Measure | Deadline | Result | Comment |

Accounting framework |

Definition of an accounting framework |

Provision by the Accountant of an initial analysis of accounting requirements based on the Commission’s decision | 1st quarter | completed 2nd quarter | Initial analysis of accounting requirement based on the Commission's decision was drawn up by June 2003 and used as a basis to develop the accounting rules and to determine the IT development issues. |

Setting up an accounting standard committee Establishment of accounting standards for European Communities - Draft - Final priority standards - Final others standards | 1st quarter 2nd quarter 4th quarter 6th quarter | Completed | The Accounting Standard committee was set up in March 2003, with monthly meetings, to give its advice and judgement on accounting rules. The final meeting (July 2003) examined the comments on the proposed rules. |

Adapting Chart of account Draft : Final : | 2nd quarter 4th quarter | Completed |

Defining the event giving rise - draft - final | 2nd quarter 4th quarter | Completed | The inventory of financial processes was carried out and events giving rise were described in flows and validated by services |

Extending the scope of consolidation | 9th quarter | Started, still in progress | The scope of consolidation is to be extended for 2005 accounts, the IPSAS compliant accounting rule was adopted Future steps: consolidation manual, consolidation pack, development and implementation of the chosen tool |

Financial statements | 9th quarter | Started, still in progress | They are defined as part of the accounting rules and the Chart of accounts drawn up accordingly. The accounting rules relating to financial statements have been prepared |

Integration of accounting data |

Fixing the opening balances - Provisional - definitive | 4th quarter 8th quarter | Completed | Opening balance have been collected for prefinancing, guarantees and invoices received and not yet paid. Other opening balances will be the result of 2004 accounts closure. The amounts of provisions for cost claims not received by 31/12/2004 will be estimated in mid-2005. |

Defining the object code, - Plan - link between budget and general accounts | 4th quarter 7th quarter | Completed Completed | Following the inventory of financial processes and Chart of accounts, object codes were defined and linked to budget and general accounts |

Integrating contingent assets and liabilities (off balance-sheet items) - inventories - guarantees - integration | 4th quarter 5th quarter 9th quarter | On schedule | The complete opening balance will be established when the 2004 accounts are closed |

Management, entry in the accounts of prefinancing, interim payments and final payments | 5th quarter | Still in progress | Prefinancings for most open commitments and balances have been recorded in the accounts. The remainder should be recorded by 31.3.2005 |

Creating link between CIR and the accounts - use of CIR mandatory - link to general accounting | 4th quarter 7th quarter | One quarter delay | During the 5th quarter, CIR was deployed in most services lacking an equivalent IT tool. It was upgraded to become ABAC invoice on 25/10/2004, when its use was made obligatory where appropriate. |

Receivables and files of clients / suppliers | 5th quarter | The legal entity file was set up in March 2004. By 31/1/2005, 121 213 legal entities had been validated. The exercise will continue in 2005 in order to link all commitments since 1999 and over 50000 € with a legal entity. |

Organisation of internal control of accounting data |

Expanding internal control in DGs to include accounting aspects - draft - definitive | 4th quarter 8th quarter | Completed | The control framework has been developed, validation criteria were communicated to all services on 02/07/04 and a questionnaire on 01/09/04 |

Supporting evidence for balance sheet balances through inventories | 7th quarter | Completed | A part of inventories of fixed assets were consolidated in ABAC assets end 2004 and loaded in SAP in January 2005; a second loading will take place in March 2005. |

Certification of local system | 9th quarter | Each high level assessment of services was completed by 17/12/2004 and the report established on 31.1.2005. A programme of in depth checks will be launched in March 2005 |

Training and awareness |

Training | 3rd to 6th quarter | Rescheduled according to services | Information sessions from the 4th quarter, accounting training in 2004, training for users from 10/2004 following releases of ABAC invoices and ABAC Contracts |

Recruitment | 3rd quarter | Completed | 17 additional resources |

Network accounting correspondents | 1st quarter | Completed | Identification of correspondents, meetings and regular information session organised |

Improvement of current system architecture |

Reconciliation SI2 / R3 (2002 data) | 2nd quarter | Completed | Reconciliation SI2/R3 completed and validated in early 2003, continued weekly thereafter |

Written security policy | 2nd quarter | Completed | Security policy for SI2 written during the second quarter of 2003 and adopted July 2003 |

Comparison of security management principles | 3rd quarter | Completed | Current security policy compared to relevant international standards in 2003 and deemed appropriate. |

Fixing of rules governing incorporation of security elements | 3rd quarter | Completed | Rules governing the incorporation of the security elements in the new functionalities have been designed in the 3rd quarter |

Developments of computerised tools to facilitate management and audit of access rights | 3rd quarter | Partially completed | Access rights have been audited and a computerised tool was implemented in 2004 to facilitate the management of access rights. This temporary tool will be replaced by a more powerful tool integrated fully within the ABAC “Web” environment during 2005. |

Development, implementation of web based version of SI2 | 4th quarter | Not completed | The development full web-based of SI2 was postponed and planned to be implemented in 2005, the other ABAC workflows are web-based. |

Elimination of redundant data | 4th quarter | Partially completed | Data management activities are included in the IT developments and include data cleansing phases (elimination of redundant data, correction of errors, completion of missing data…) An archiving policy will be developed in 2005. |

Development of the new system architecture |

Feasibility study of new architecture – integration of sectorial systems | 2nd quarter | Completed | A feasibility study was completed in May 2003, including the examination of the integration of sectorial systems (certain will be abandoned- DG Entr, JRC). The cost benefit of retaining the remaining systems will be examined progressively over 2005 and 2006. |

Detailed road map for implementation of the next IT system | 2nd quarter | Completed | A detailed road map for the implementation of the new system was developed in May 2003 and maintained on a daily basis. This roadmap has been developed into an implementation plan |

Analysis of users’ management needs | 3rd quarter | Completed | Users’ management needs have been recorded through workshops, analysed, categorised and mapped against planned system functionalities to ensure proper alignment on the system future functionalities. Final report was issued on 30/9/03 |

Design of proposed solutions - progressive functional and technical definition of the system | 4th quarter | Completed | The design was performed in two phases: first the production and validation of functional blueprint and second the technical blueprint; the functional blueprints consolidate the accounting rules, operational activities and data model, they were finalised in December 2003, the technical blueprint translated in technical terms to actual system functionalities, they were ready in March 2004. |

Migration towards SAP Enterprise | 7th quarter | Completed 3rd quarter | Problems were resolved in collaboration with SAP |

User workshops and feedback | 4th quarter | Completed | Workshops have been conducted in 2003, the users’ requirements has been analysed, categorised and incorporated in the functional blueprints. Users’ feedback is collected during the implementation and testing phases. |

Progressive implementation of new functionality | 6th quarter | Completed 7th quarter | The system implementation has been phases to allow a progressive implementation of functionalities as they became available. |

New functionalities following tests | 7th quarter | Completed 8th quarter | All new modules and functionalities were tested before release to ensure meeting accounting principles and users’ requirements. Testing of the integrated system was completed end of 2004. |

Training for key users | 8th quarter | Completed | All key users were proposed hands on training by 31.12.2004 |

Release of new system | 8th quarter | Completed | ABAC invoice, ABAC contracts, ABAC Assets have been released and are operational. The ABAC system was released on 10 January 2005 |

ANNEX 2: INTEGRATED PROGRAMME PLAN 31 JANUARY 2005

List of milestones

| | |At

31/12/03 |At

31/12/03 |At

31/01/05 |At

31/01/05 |At

31/01/05 | | No |Description |Work-stream |Start date |End date |Start date |End date |% of Completion | |1 |Project infrastructure is set-up |Project Man. |February |30/06/03 |February |30/06/03 |Done | |2 |Accounting Standards defined |Accounting |February |31/08/03 |February |31/08/03 |Done | |3 |Business events analysed |Accounting |May |31/01//04 |May |31/01//04 |Done | |4 |Accounting objectives and control framework updated and issued |Accounting |01/09/03 |31/10/03 |01/09/03 |31/10/03 |Done | |5 |Draft architecture strategy is defined |IT |February |15/07/03 |February |15/07/03 |Done | |6 |Draft user requirements documented |User Req. |March |30/06/03 |March |30/06/03 |Done | |7 |Chart of accounts updated and object code mapping done, functionalities defined |Accounting |15/07/03 |31/01/04 |15/07/03 |31/01/04 |Done | |8 |Functional Blueprint, Data/ process model prepared and validated |IT/Accounting |15/07/03 |15/01/04 |15/07/03 |15/01/04 |Done | |9a |Functional architecture proof of concept built and tested |IT |01/07/03 |15/10/03 |01/07/03 |15/10/03 |Done | |9b |Prototypes completed |IT |16//10/03 |31/01/04 |16//10/03 |31/01/04 |Done | |10 |Local systems and SI2 adaptation capacity analysed |IT/DG |15/09/03 |15/12/03 |15/09/03 |15/12/03 |Done | |11 |Consolidated entities identified and informed |Accounting |01/10/03 |31/10/03 |01/10/03 |31/10/03 |Done | |12 |High-level DG Budget processes defined |Accounting |01/10/03 |14/11/03 |01/10/03 |14/11/03 |Done | |13 |Data / process gap addressed |IT/Accounting |15/09/03 |31/01/04 |15/09/03 |31/01/04 |Done | |14 |User requirements finalised |User Req. |09/07/03 |30/09/03 |09/07/03 |30/09/03 |Done | |15 |Priority gaps are addressed, obsolete systems identified |DG’s |15/07/03 |15/01/04 |15/07/03 |15/01/04 |Done | |16 |Accounting Standards, chart of accounts and manual final draft issued |Accounting |16/10/03 |30/06/04 |16/10/03 | 31/07/04 | Done | |16a |Accounting Rules |Accounting |16/10/03 |30/06/04 |16/10/03 |30/06/04 |Done | |16b |CoA |Accounting |16/10/03 |30/06/04 |16/10/03 |30/06/04 |Done | |16c |Accounting Manual |Accounting |15/11/03 |30/06/04 |15/11/03 |30/06/04 |Done | |17 |Final 2005 IT architecture defined |IT |20/11/03 |15/01/04 |20/11/03 |15/01/04 |Done | |18 |Implementation plan prepared |IT |15/07/03 |02/01/04 |15/07/03 |02/01/04 |Done | |19 |Detail DG plans prepared |DG’s |15/10/03 |28/02/04 |15/10/03 |28/02/04 |Done | |19a |HL DG impact assessment and plans prepared |DG's |15/10/03 |15/01/04 |15/10/03 |15/01/04 |Done | |19b |Detailed DG plans prepared |DG's |15/01/04 |28/02/04 |15/01/04 |28/02/04 |Done | |20 |Technical blueprint completed and prototype validated |IT |03/11/03 |15/02/04 |03/11/03 |15/02/04 |Done | |21 |Integrated Central system validated |IT |01/02/04 |31/05/04 |01/02/04 | 31/12/04 | Done | |22 |Sectorial systems improved, interfaces completed and tested |DG’s |15/01/04 |31/12/04 |15/01/04 |31/12/04 |Mostly done | |22a |DG's Functional requirements finalised |Accounting/User Req. |15/01/04 |15/02/04 |15/01/04 |15/02/04 |Done | |22b |Interfaces technical requirements ready |IT |01/03/04 |31/05/04 |01/03/04 |31/05/04 |Done | |22c1 |Local systems improved and tested |DG's |01/02/04 |30/10/04 |01/02/04 | 31/12/04 | Mostly done | |22c2 |Interfaces developed and tested |DG's |01/04/04 |31/12/04 |01/04/04 |31/12/04 |Mostly done | |23 |Manual processes are defined and tested |DG’s |15/01/04 |29/09/04 |15/01/04 |29/09/04 |Done | |24 |DG Budget processes validated |Accounting |04/02/04 |30/06/04 |04/02/04 |30/06/04 |Done | |25 |Consolidation |Accounting |06/01/04 |27/08/04 |06/01/04 | 31/12/05 | 60% | |26 |Integration tests performed |IT |01/06/04 |31/07/04 |01/06/04 | 31/12/04 | Done | |27 |User acceptance tests made |IT |01/09/04 |30/09/04 |01/09/04 | 31/12/04 | Done | |28 |Data migration prepared |IT |05/04/04 |10/11/04 |05/04/04 | 31/12/04 | Done | |29 |IT Systems realised |IT |01/02/04 |31/08/04 |01/02/04 | 25/10/04 | Done | |30 |User trainings completed |IT |01/10/04 |30/11/04 |01/10/04 | 31/12/04 | Key users done | |31 |Accounting Standards, chart of accounts and manual finalised |Accounting |01/12/03 |05/11/04 |01/12/03 | 31/12/05 | Done | |32 |Trainings completed |Project man. |05/11/03 |30/11/04 |05/11/03 | 28.02.05 | In progress | |33 |Closing instructions sent |Accounting |08/11/04 |01/12/04 |08/11/04 | 14/12/04 | Done | |34 |DG’s processes and systems signed off |Accounting |01/07/04 |31/12/04 |01/07/04 |31/12/04 |Done at high level | |34a |Local systems signed-off |Accounting |01/07/04 |30/11/04 |01/07/04 | 31/12/04 | Done at high level | |34b |Interfaces signed-off |Accounting |30/09/04 |31/12/04 |30/09/04 |31/12/04 |Done at high level | |35 |Final preparation completed |IT |01/10/04 |31/12/04 |01/10/04 |31/12/04 |Done | |36 |First part of the programme closed |Project Man. |28/12/04 |07/01/05 |28/12/04 | 07/02/05 | Done | |

ANNEX 3 : ACCOUNTING FRAMEWORK: ACCOUNTING RULES

Financial statements: This standard follows the IPSAS 1 requirements, as adapted to the requirements of the Financial Regulation. For instance, the complete set of financial statements includes the following components:

(a) Balance Sheet

(b) Economic outturn

(c) Statement of changes in Capital

(d) Cash Flow Table

(e) Accounting Principles, Rules and Methods and Notes to the Financial Statements and

(f) Segment Reporting (included in the notes to the financial statements).

Group accounting: The scope of the consolidation is a significant issue that is addressed in this rule. This rule defines three major categories of entities that should be consolidated: controlled entities (meaning those over which the European Communities have an exclusive control), associate entities (those where the European Communities have a significant influence on the entity) and joint ventures (the European Communities have a joint control). For each category, the European Communities would have to adopt a specific accounting procedure: global consolidation, equity method or proportionate consolidation. The European Development Fund is excluded from the scope of consolidation, but will be disclosed in the notes to the accounts as funds managed by the Commission on behalf of the Member States and their ACP partners.

Foreign currency conversion: the European Communities have to deal with transactions that are denominated in a foreign currency. A transaction should be initially recorded by applying the exchange rate at the date of transaction. At each reporting date, the European Communities would have to update this valuation and calculate an exchange difference. Both realised and unrealised exchange gains or losses should be recognised in the statement of financial performance at the reporting date.

Property, plant and equipment: This rule sets the accounting requirements regarding the recognition and measurement of property, plant and equipment. It establishes that an item of property, plant and equipment should be recognised as an asset when it is probable that future economic benefits or service potential associated with the asset will flow to the entity; and the cost or fair value of the asset to the entity can be measured reliably. Buildings, land, and hardware are considered as fixed assets.

The generating event for the recognition of an item of property, plant or equipment is the transfer of property, which is generally equivalent to the date of delivery. Regarding the measurement, the rule sets out the nature of the costs to be included in the purchase price and explains how to identify assets under construction.

Depreciation expense is recognized on a systematic basis over the asset's useful life i.e. pro- rata temporis, reflecting the pattern in which the asset's benefits are consumed by the European Communities.

In addition to the depreciation, specific events can have an impact on the value of the asset (effect of time, obsolescence, falling market value, etc …). When an impairment indicator is activated, additional depreciation should be recognised. Thus, the value of property, plant and equipment is not an historical value but can vary as time goes by.

Intangible assets: Intangible assets follow almost the same rules as property, plant and equipment. Nevertheless, there is often more uncertainty about the valuation of intangible assets (for instance, when recognising a patent or when developing an own intangible asset such as computer software). This rule sets out the necessary requirements that intangible assets must fulfil to be considered as assets.

Leases: For accounting purposes, this rule divides leases into two types: finance leases and operating leases. Finance leases should be recognised as fixed assets, as this type of leasing substantially transfers all risks and rewards incident to ownership. Operating leases are considered as rents. This rule recalls that since finance leases are fixed assets, depreciation and when necessary impairment must be assessed and recorded.

Inventories: this rule explains that inventories are assets in the form of materials or supplies to be consumed in the production process or to be consumed or distributed in the rendering of services or held for sale or distribution in the ordinary course of operations, or in the process of production for sale or distribution. Consequently, the scope of inventories is not very broad and administrative supplies should not be recognised as inventories. This rule describes how to recognise and derecognise inventories and give illustrative examples. It should be mentioned that the LIFO ("Last In, First Out") method is not authorised by IPSAS. Finally, this rule includes also in appendix a compliance analysis of the inventories of the European Communities. This analysis includes the accounting requirements for the inventories of agricultural stocks.

Receivables and revenues: The transition to accrual accounting has significant consequences on the receivables generating events. First, the rule distinguishes between “exchange transactions” and “non-exchange transactions”. “Exchange transactions” include the delivery of services and goods but also revenues from royalties or interests. “Non-exchange transactions” are specific to public sector bodies, as there is no transfer of property. Those kinds of revenues include traditional own resources, VAT, GNI, fines, etc…

The rule identifies for each category of event the generating event and the accounting consequences at the reporting date. It is necessary at each reporting date to estimate the recoverability of the European Communities’ receivables. When there is a risk that the receivable may not be recovered, then a value reduction should be recognised.

Pre-financing: Pre-financing is intended to provide the beneficiary with a float. As a consequence, the rule states that a pre-financing is not an expense that should be recorded in the statement of financial performance, but should be recognised as an asset when the pre-financing is paid to the beneficiary. The pre-financing would subsequently be derecognised with the interim and final payments.

As a pre-financing is a receivable, the European Communities have at each reporting date to assess if this asset is recoverable or not. When there is a risk that it may not be recovered, a value reduction should be recognised in the accounts.

Payables and expenses: This rule details the accounting rules related to payables and expenses. First, it recalls that the generating event is the delivery of goods or the delivery of service. This position implies that at each reporting date, the European Communities would have to recognize an accrued charge for all goods/services delivered during the period but not yet recognised and a deferred charge for all goods/services recognised but not related to the period.

Moreover, the analysis of the European Communities’ business events shows that some events need very specific treatment as they are “non-exchange transactions” (e.g. grants, EAGGF, Structural funds, etc…). Consequently, this standard gives detailed accounting requirement for the recognition and measurement of those events.

Provisions, contingent assets and liabilities: International Standards are very restrictive regarding provisions as there needs to be a clearly identifiable obligating event (a past event that leads to a present obligation). Although provisions are very restrictive, this rule establishes that the European Communities would have to disclose a large amount of information regarding contingent assets and liabilities. For example, contingent assets and liabilities include guarantees received or given. Provisions and contingent assets and liabilities should be updated at each reporting date. A detailed compliance analysis of existing provisions, contingent assets and liabilities is presented in the appendix.

Basis of preparation: this document recalls the basic concepts that have to be applied when applying IPSAS.

Financial instruments: this rule deals with the accounting requirements for transactions such as participations, swaps, futures, etc. It presents the various IFRS and IPSAS requirements applicable to the European Communities. The contentious issues which have delayed the adoption of IAS 39 by the Commission do not affect the Community's accounts.

Cash and cash equivalents: this rule gives illustrative examples of cash transactions to recognise during the year and at the reporting date. Those examples deal with cheques, deposits, money transfers and internal transfers.

Employee benefits: this rule details the scope of the employee benefits to be included in the provision; refers to the actuarial methodology to implement and the accounting schemes; and explains what is the generating event.

Net result for the period, fundamental errors and changes in accounting policies: this rule is useful to assess the work to be done regarding the opening balance. It explains when and how it would be possible for the European Communities to amend its accounts once published and approved by the relevant authority.

Related party disclosure: In order to improve transparency, this rule requires the disclosure of information about related parties (e.g. agencies) and key management personnel. For example, it requires that the remuneration of this personnel should be disclosed in the notes to the financial statements.

ANNEX 4 MAIN TASKS TO BE EXECUTED FROM JANUARY 2005

Accounts and accounting procedures

- Complete the 2005 opening balances, verify their coherence and obtain the validation by each responsible AOD

- Accounting manual to be reviewed in the light of experience

- Consolidation manual, cut-off procedures, estimation of provisions for outstanding claims

- Detailed users manuals to be derived from training material prepared in 2004

- Training (2nd phase)

- Integration of external offices and delegations into the central system

- Adopt accounting rules and a procedure manual for the EDF

Validation of local systems

- Review of the operation of the systems in practice: DGs will be visited in order to validate the local systems.

- Establish service level agreements with each AOD

IT Systems

- ABAC will progressively be improved for user-friendliness and interoperability, a single web-based workflow will be introduced, and the IT architecture will be concentrated on two platforms only (SAP and JAVA).

- ABAC Contracts: further management functionality will be developed and implemented, it will be integrated with e-procurement, and non-latin scripts will be provided for

- The Early Warning System will be adapted to the new environment

- ABAC Dunning to manage recoveries and establishment of accrued interest should be implemented.

- Local budget lines will be rationalised and reduced in number.

- MUS-DICE, a sample selection tool, will be integrated with ABAC

- Security will be reviewed

- Performance will be monitored and data-handling capacity increased

- Prepare and test a new disaster recovery plan

- Archiving criteria will be developed and applied

- Implementation of the planning and monitoring of multi-annual programmes and projects. The module SAP Project system will be implemented at least for JRC and the structural funds in 2005.

- Migration by July 2005 of the financial activities managed by ECFIN in GLOBUS (current accounting system in ECFIN) to the SAP CFM (Corporate Finance Management) and FI modules. (These activities are already accrual-based and the 2005 accounts of loans and borrowings will be compliant with IAS (International accounting standards), including opening balances).

- SAP ECCS (Enterprise Controlling Consolidation System): employed by end-2005 for the consolidation of the accounts of all institutions and agencies

- Data warehouse: a single data warehouse will be developed to ensure that all Commission services access the same reporting tool. The aim is to develop a prototype for the end of 2005 and to put the single data warehouse in place during 2006.

- Implementation from January 2006 of the EDF accounting in Aidco Local system (CRIS) and in the ABAC SAP FI (financial) module (the 2005 accounts will be based on information in the present Aidco accounting system, OLAS).

- Migrate to the next generation of SAP's budget module (BCS)

Data preparation

The legal entities file will be completed to include all those benefiting from all significant contracts committed since 1999.

Financial reporting

Based on the user needs, reporting tools will be developed to support senior management needs and the needs of day-to-day users. The data dictionary will be completed, and business intelligence tools deployed. The system should present all information linked to an individual file, and provide costing and forecasting tools.

[1] KOM(2002) 755.

[2] Ajavahemike kohta kuni 30. juuni 2003 - SEK(2003) 790, kuni 31. detsember 2003 - SEK(2004) 118, ja 30. juuni 2004 - KOM(2004) 565, 18.8.2004.

[3] 25. juuni 2002. aasta määruse (EÜ, Euratom) nr 1605/2002 artiklid 133, 134 ja artikli 181 lõike 2 viimane lõik.