[pic] | KOMISIJA EVROPSKIH SKUPNOSTI |

Bruselj, 16.3.2005

COM(2005) 90 konč.

SPOROČILO KOMISIJE

Poročilo o napredku posodobitve računovodskega sistema Evropske komisije z dne 31. januarja 2005

VSEBINA

1. Uvod 3

2. Pregled izvajanja do januarja 2005 3

3. Računovodski vidiki 4

3.1. Računovodska pravila 4

3.2. Računovodski postopki 4

3.3. Nadzorno okolje in potrjevanje lokalnih sistemov 4

4. Razvoj informacijske tehnologije 5

5. Izvajanje posodobljenega računovodstva v službah Komisije 6

5.1. Priprava na začetno bilanco stanja za finančno leto 2005 6

5.2. Razvoj lokalnih sistemov IT in njihovih povezav s sistemom ABAC 7

5.3. Usposabljanje 7

6. Vzpostavljanje računovodstva na podlagi nastanka poslovnih dogodkov v ostalih institucijah in agencijah 7

7. Prihodnji razvoj 7

7.1. Splošni proračun 7

7.2. Dajanje in prejemanje posojil 8

7.3. Evropski razvojni sklad 8

8. Zaključek 8

PRILOGA 1: POLOžAJ PROGRAMA ABAC 31. JANUARJA 2005 10

PRILOGA 2: INTEGRIRANI OSNUTEK PROGRAMA Z DNE 31. JANUARJA 2005 17

PRILOGA 3: RAčUNOVODSKI OKVIR: RAčUNOVODSKA PRAVILA 22

PRILOGA 4: GLAVNE NALOGE OD JANUARJA 2005 25

1. UVOD

Komisija je 17. decembra 2002 sprejela Sporočilo o posodobitvi računovodskega sistema Evropskih skupnosti[1]. Svet in Evropski parlament sta bila obveščena o tem Sporočilu.

Načrt ima naslednje tri glavne cilje:

- skladnost z mednarodno priznanimi računovodskimi načeli za javni sektor, zlasti glede računovodstva na podlagi nastanka poslovnih dogodkov (knjiženje računovodskih dogodkov takrat, ko se zgodijo in ne samo takrat, kadar je denar prejet ali nakazan ali ob koncu leta);

- povezovanje finančnih in računovodskih sistemov iz različnih računalniških okolij;

- vmesna izboljšava delovanja sistema SINCOM2, zlasti glede varnosti in doslednosti podatkov iz različnih virov.

Od leta 2002 Komisija predlaga polletna poročila o napredku[2]. GD za proračun izdaja obvestila o napredku v vsakem vmesnem četrtletju. V tem poročilu je povzet napredek, storjen do 31. januarja 2005 in ne do 31. decembra 2004, zaradi poročanja o prehodu na novi sistem. Kot prejšnja poročila bo tudi to poslano zadevnim odborom organov za potrjevanje in Računskemu sodišču. Dne 1. februarja 2005 je bila pred Odborom za proračunski nadzor opravljena kratka ustna predstavitev.

2. PREGLED IZVAJANJA DO JANUARJA 2005

V skladu s finančno uredbo, ki je začela veljati 1. januarja 2003[3], je bilo treba računovodstvo na podlagi nastanka poslovnih dogodkov za splošni proračun vpeljati do leta 2005. Pričakovati je bilo, da bo popolno povezovanje vseh proračunskih sistemov vzela več časa. Po posodobitvi računovodskega sistema je predvidena postopna širitev njegove vloge pri podpiranju finančnega poslovodenja dejavnosti Komisije.

Ta zakonska obveza je bila izpolnjena 10. januarja 2005, ko je novi računovodski sistem začel v celoti potekati na podlagi nastanka računovodskih dogodkov. Komisija je tako glede tega izpolnila svoje obveznosti do organa za potrjevanje. Zadeve so bile zaključene v načrtovanem roku in v okviru načrtovanih stroškov, ki znašajo 20 milijonov evrov za GD za proračun in DG za informatiko. Poleg tega je bilo 5 milijonov evrov dodeljenih ostalim službam za začasno upravno podporo.

Zdaj, ko je Komisija zaključila svojo upravno reformo in uspešno posodobila svoj računovodski sistem, so izpolnjeni pogoji za ponovno zaupanje evropskih davkoplačevalcev, da Komisija z njihovimi sredstvi upravlja v skladu s strogimi nadzornimi standardi. Od zdaj naprej bodo računovodski izkazi Skupnosti odgovarjali najvišjim računovodskim standardom, kar bo Komisiji zagotovilo prvo mesto med ostalimi ustanovami evropske javne uprave.

Vendar pa januar 2005 še ne predstavlja konca računovodske reforme. Še vedno je precej možnosti za izboljšanje sistemov informacijske tehnologije na osrednji in lokalni ravni, povezovanja sistemov ter poročanja vodstvu. Poleg tega bodo novi računovodski postopki popolnoma vključeni šele čez nekaj časa.

Pri izvajanju načrta je bil v veliki meri upoštevan časovni načrt, predviden v oddelku III.3 Sporočila z dne 17. decembra 2002, ter natančnejši projektni načrt za leti 2003 in 2004, predlagan dne 8. julija 2003. Priloga 1 predstavlja natančno primerjavo med časovnim načrtom z dne 17. decembra 2002 in dejanskim izvajanjem. Priloga 2 predstavlja posodobitev stopenjskega načrta, sprejetega julija 2003.

3. Računovodski vidiki

3.1. Računovodska pravila

Računovodja Komisije je 28. decembra 2004 sprejel petnajst sklopov računovodskih pravil, ki se uporabljajo za računovodstvo Skupnosti, in usklajen kontni načrt ter jih posredoval računovodjem ostalih institucij in agencij. Njihov povzetek je v Prilogi 3.

Računovodski priročnik Komisije, ki temelji na računovodskih pravilih in kontnemu načrtu, je bil večinoma končan konec decembra 2004 ob upoštevanju pripomb različnih služb. Ta različica bo predmet nadaljnjih sprememb v skladu z izkušnjami in prihodnjim razvojem informacijske tehnologije. Treba bo določiti praktični način vrednotenja nekaterih ukrepov ob koncu proračunskega leta, kot na primer za terjatve, ki še niso prejete.

3.2. Računovodski postopki

Računski postopki, ki še niso bili določeni, so postopki za izdelavo zaključnega računa za leto 2005 in za pripravo finančnih izkazov za leto 2005. Načrtuje se, da bodo priročnik za konsolidacijo in postopki zaključevanja sprejeti leta 2005 in da bo istega leta tudi uvedeno orodje informacijske tehnologije za konsolidacijo računov institucij in agencij.

3.3. Nadzorno okolje in potrjevanje lokalnih sistemov

Posodobljen računovodski sistem bo odvisen od tekočega in izpopolnjenega vnašanja podatkov s strani mnogih uporabnikov osrednjega sistema informacijske tehnologije (predvidenih je okoli 7000). Meniji, razviti za uporabnike, bodo uporabnikom nudili pomoč po korakih, zato da se zmanjša nevarnost napak, vendar pa bo kakovost vnesenih podatkov odvisna tudi od nadzornega okolja, ki ga bo vzpostavil vsak odredbodajalec na podlagi prenosa. Smernice v zvezi s tem so predstavljene v dokumentu z naslovom "Računovodski cilji in nadzorni okvir" (Accounting objectives and control framework, december 2003), ki navaja tveganja za vsako kategorijo postopkov in predlagane nadzorne ukrepe za preprečevanje teh tveganj. GD za proračun bo še naprej razvijal smernice glede proračunskih zadev in podpiral službe pri njihovem izvajanju.

Merila za potrjevanje finančnih postopkov odredbodajalcev in sistemov IT so izšla 2. julija 2004. Prvega septembra 2004 je bil razdeljen podroben vprašalnik, na podlagi katerega je bilo mogoče oceniti stanje pripravljenosti vsake službe glede na ta merila; vse službe so odgovorile pravočasno, do 30. septembra 2004.

Kljub težavam pri zaposlovanju osebja s primernimi izkušnjami je GD za proračun 17. decembra zaključil obsežno ocenitev finančnih postopkov vseh služb in z njimi povezanih sistemov IT, na podlagi odgovorov iz vprašalnika in poldnevnih razgovorov z vsako službo. Poročilo o tem je bilo končano 31. januarja 2005. V njem je našteta vrsta tveganj, katera naj bi obravnavale zadevne službe.

GD za proračun bo do 16. marca 2005 oblikoval skupino, v kateri bo zaposlenih osem ljudi. Ta skupina bo izvedla program bolj poglobljenih preverjanj sistemov, ki se bodo dejansko uporabljali v vsaki službi, in sicer najprej tistih, za katere je ugotovljeno največ tveganj. To delo bo podkrepilo potrjevanje sistemov, ki jih določijo odredbodajalci za pripravo in utemeljevanje računovodskih informacij, kakor je zahtevano v Členu 61(1)(e) Finančne uredbe.

4. RAZVOJ INFORMACIJSKE TEHNOLOGIJE

Največji izziv pri tem projektu je povezovanje obstoječih sistemov finančnega poslovodenja in računovodstva, razvoj sistemov za vzpostavitev računovodstva na podlagi nastanka poslovnih dogodkov ter oblikovanje menijev, ki so prijazni do uporabnika in bodo pomagali zagotoviti visoko kakovost vnesenih podatkov. Spodaj je kratek opis sedanjega stanja.

V podporo računovodskim postopkom so bile razvite funkcionalnosti IT. Novi sistem z imenom 'ABAC' obsega centralni računovodski sistem, ki deluje na podlagi programske opreme SAP-Enterprise, in diagrame poteka, ki jih je razvila Komisija za zahtevke za izplačilo (računi ABAC), za pogodbe ter z njimi povezane obveznosti (pogodbe ABAC) in za stalna sredstva (sredstva ABAC). Diagram poteka za izplačila Si2 je bil prirejen tako, da ustreza zahtevam računovodstva na podlagi nastanka poslovnih dogodkov. Nekatere druge službe bodo računovodske informacije še naprej podajale prek vmesnikov z njihovimi lokalnimi sistemi IT.

Od 30. junija 2004 so bila zaključena predvsem naslednja dela:

- razvijanje, preverjanje in začetek uporabe programa pogodbe ABAC (4. oktober) in računov ABAC(25.oktobra), zato da bo osebje lahko usposobljeno in seznanjeno s temi diagrami poteka pred januarjem 2005;

- razvijanje, preverjanje in začetek uporabe programa sredstva ABAC (14. januar 2005);

- preverjanje delovanja sistema v celoti, kar bodo opravile večdisciplinarne skupine zato, da se ugotovi in odpravi težave pred januarjem 2005;

- arhiviranje starega sistema dne 31. decembra in preusmeritev k novem sistemu, ki je začel delovati 10. januarja in je deloval pod polno obremenitvijo v začetku februarja, takoj ko so bile na razpolago obveznosti, prenesene iz proračunskega leta 2004;

- naložitev začetnih bilanc stanja za predfinanciranje (30 000), zahtevke za izplačilo (7 400) in stalna sredstva (74 000).

Dne 10. januarja 2005 je začel delovati centralni računovodski sistem za uporabo pri splošnem računovodstvu na podlagi nastanka poslovnih dogodkov, ki vključuje večino začetnih bilanc stanja, potrebnih za vsakodnevno delovanje služb; od takrat sistem deluje z visoko stopnjo zanesljivosti. Od 31. januarja 2005 je bilo uspešno obdelanih 32 000 plačil, 10 000 zahtev in 1 300 obveznosti.

Edina izjema so blagajniška knjiga predplačil in pisarniška oprema delegacij Komisije v tretjih državah ter tiskovnih uradov zunaj sedeža Komisije, ki so jim bile dodeljene finančne odgovornosti. Od leta 2005 bodo postopno vključeni v centralni sistem.

5. Izvajanje posodobljenega računovodstva v službah Komisije

5.1. Priprava začetn ih bilanc stanja za finančno leto 2005

Vsem službam je bilo naročeno, da pomagajo izdelati evidenco predfinanciranj, poroštev, stalnih sredstev in pravnih oseb, ki prejemajo sredstva ali s katerimi so sklenjene pogodbe. To je vključevalo pregled dokumentov povezanih z okoli 45 000 odprtimi obveznostmi in 74 500 bančnimi referencami do konca decembra 2004. Službe so poročale o napredku do dne 30. junija, 30. septembra, 31. oktobra in 30. novembra 2004.

Na podlagi informacij iz teh poročil in dvostranskih stikov je razvidno, da je bilo približno 95 % dela končanega v roku in da preostalo delo zadeva primere, v katerih upravičenec ni poslal dokumentacije, potrebne za vpis v register pravnih oseb, tako da ni bilo mogoče dokončati seznama zadevnih predfinanciranj in poroštev. Tri službe so dobile podaljšan rok za rešitev teh preostalih primerov.

Skoraj vse službe so pravočasno predložile visokokakovostne datoteke za vnos v računovodski sistem. Manj kot 1 % dokumentov je bilo vrnjenih v popravo in samo tri službe so prepozno oddale popolne datoteke ali pa jim jih je bilo treba vrniti. Do 31. januarja 2005 je bilo obdelanih 76 000 datotek pravnih oseb v zvezi z zunanjimi pogodbenimi sodelavci ali strokovnjaki in 56 000 datotek v zvezi z osebjem, naloženih pa je bilo 30 000 bilanc stanja za predfinanciranje. 31. marec 2005 je bil določen kot rok za zaključek obdelave 22 000 poroštev. Vse zadevne službe so začele za svoje upravljanje evidenc uporabljati sredstva ABAC, razen delegacij in tiskovnih uradov, ki bodo s tem začele v letu 2005. Vsa stalna sredstva so bila naložena v centralni računovodski sistem, razen tistih, ki zadevajo dve Skupni raziskovalni središči, GD TREN in stavbe, ki bodo naložena v marcu.

GD za proračun bo vsako službo prosil za pregled točnosti in pravilnosti obračunavanja zneskov v začetnih bilancah stanja zato, da se zagotovi popolnost zneskov in se še pred 31. marcem 2005 izvedejo popravki. Uveden bo postopek za evidentiranje predfinanciranja, ki ne sme biti povezano s potrjeno datoteko pravne osebe. Začetna bilanca stanja vsake službe bo poslana Generalnemu direktoratu ali vodji zadevne službe v uradno potrditev do 30. junija 2005.

Poleg zgoraj omenjenega dela, so službe zaprosili, da vse zaprte obveznosti, zabeležene od 1. januarja 1999, povežejo s pravno obveznostjo, tako da bo lahko od tega datuma določen finančni odnos Komisije z vsako pravno osebo. To delo naj bi bilo omejeno na obveznosti nad 50 000 evrov, kar pomeni pregled okoli dodatnih 35 000 datotek (če bi bila omejitev zmanjšana na 13 800 evrov, bi pomenilo to še dodatnih 25 000 datotek za pregled). Skupaj s 30 000 obveznostmi, ki jih je treba povezati s pravno osebo, bo s tem delom zaključena izvedba ukrepa 74 upravne reforme, ki zadeva razvoj osrednje zbirke podatkov za pogodbe, in zagotovljeno, da Komisija spoštuje obljube, ki jih je dala Parlamentu v zvezi z afero Eurostat.

5.2. Razvoj lokalnih sistemov IT in njihov ih povezav s sistemom ABAC

Vse službe razen ene so do konca leta 2004 večji del svojih sistemov IT prilagodile potrebam računovodstva na podlagi nastanka poslovnih dogodkov. Kjer razvoj ni bil pravočasno zaključen, so zadevne službe uporabile centralni sistem zato, da so se izognile zamudam pri obdelavi obveznosti in zahtevkov za izplačilo.

5.3. Usposabljanje

Dne 5. oktobra 2004 se je s podporo zunanjih strokovnjakov začel izvajati program usposabljanja novih uporabnikov sistema ABAC. Do 31. januarja 2005 je bilo dodeljenih 3300 dni usposabljanja, pri čemer je odstotek tistih, ki so zadovoljni z usposabljanjem, postopoma naraščal od 60 % na 86 %. Vsi najpomembnejši uporabniki so prejeli praktično usposabljanje, ostali pa so sledili bolj teoretičnemu usposabljanju v večjih skupinah. Moduli za usposabljanje uporabnikov so zasnovani tako, da bodo postali vodnik in podlaga za permanentno usposabljanje prihodnjih uporabnikov. Od vsake službe z lokalnim sistemom se pričakuje, da bo zasnovala svoj program usposabljanja za uporabnike tega sistema. Leta 2005 se bo začel program usposabljanja, namenjen posebej osebju delegacij Komisije v tretjih državah.

6. Izvajanje RAčUNOVODSTVA NA PODLAGI NASTANKA POSLOVNIH DOGODKOV V OSTALIH INSTITUCIJAH IN AGENCIJAH

Komisija je vsaki instituciji in agenciji naročila, da pripravi oceno pripravljenosti za uporabo novih računovodskih pravil in računovodstva na podlagi nastanka poslovnih dogodkov. Iz analize odgovorov in izmenjanih informacij med sestanki je razvidno, da je vsaka izmed njih sprejela potrebne ukrepe. Junija in novembra 2004 so potekali informacijski sestanki z računovodji vseh institucij in agencij.

Več agencij in manjših institucij za svoje proračunsko računovodstvo uporablja različico sistema Si2 Komisije. S pismom generalnega sekretarja z dne 22. junija 2004 se je Komisija strinjala s tem, da v letu 2005 omogoča dostop do Si2 in vseh modulov sistema ABAC vsem tistim, ki jih želijo uporabljati, z vsemi tehničnimi podrobnostmi, potrebnimi za povezavo s njihovimi sistemi.

Komisija je tudi predlagala, da agencije razvijejo skupno računalniško okolje, iz katere bi izvajale svoje kopije sistema ABAC. Ta rešitev, v skladu s priporočilom Parlamenta, bi bila stroškovno učinkovita in bi ohranjala neodvisnost vsake agencije.

7. Nadaljnji razvoj

7.1. Splošni proračun

Oblikovan je bil nov stopenjski načrt za nadaljnji razvoj IT, (glej prilogo 4), ki se nanaša predvsem na programe, ki so bolj prijazni do uporabnika in izboljšanje funkcije za finančno poročanje ter pripravo prvih konsolidiranih letnih računovodskih izkazov. V letu 2005 naj bi bili različni diagrami poteka strnjeni v en sam, na spletu zasnovan uporabniški program (diagram poteka ABAC) in razvite bodo določene nove funkcionalnosti (na primer postopek izterjave dolga). V načrtu je obsežen nadaljnji razvoj zato, da se uresniči daljnoročni cilj tesnejšega povezovanja lokalnih sistemov in zagotovijo dodatna orodja za pomoč uporabnikom ter finančno poslovodenje.

7.2. Dajanje in prejemanje posojil

Kar zadeva izvenproračunske dejavnosti Komisije se izvaja načrt za vključevanje danih in prejetih posojil, do sedaj prikazanih v sistemu Globus, ki ga ima GD za gospodarske in finančne zadeve, v centralni računovodski sistem do julija 2005, z uporabo bančniškega modula SAP, CFM.

7.3. Evropski razvojni sklad

V okviru posebnega postopka mora biti posodobljeno tudi računovodstvo Evropskega razvojnega sklada (ERS), ki je sedaj ločeno od računovodstva splošnega proračuna.

V sodelovanju z uradom za sodelovanje AIDCO (EuropAid Cooperation Office), bodo diagrami poteka za poslovanje s projekti ERS preneseni s sedanjega računovodskega sistema ERS (OLAS) na lokalni sistem urada AIDCO (CRIS) in računi ERS bodo v sistemu ABAC shranjeni na podlagi nastanka poslovnih dogodkov. Prednosti te rešitve so v tem, da pripravlja pot za vključevanje ERS v splošni proračun in da je ERS plačilom omogočena izvedba prek uporabe funkcij, razvitih za splošni proračun.

Informacijska sredstva, potrebna za popolno preusmeritev na računovodstvo na podlagi nastanka poslovnih dogodkov bodo na voljo z letom 2006, ko bosta zaključena sistem ABAC in vzporedni razvoj sistema CRIS. Računovodstvo ERS za leto 2005 bo pripravljeno po podatkih iz spletnega računovodskega sistema OLAS (on-line accounting system), prilagojenih tako, da bodo služili kot osnova za računovodstvo na podlagi nastanka poslovnih dogodkov. Od leta 2006 naj bi bil novi sistem ABAC-ERS popolnoma skladen z zahtevam računovodstva na podlagi nastanka poslovnih dogodkov.

Medtem se bodo od februarja 2005 plačila ERS izvajala prek računovodskega sistema splošnega proračuna .

8. Zaključek

Načrt za posodobitev je bil izveden v roku, ki je določen v Finančni uredbi za uvedbo računovodskih sistemov za splošni proračun, kar je osnova za skladnost Komisije z mednarodno priznanimi računovodskimi standardi. Komisija je ta cilj uresničila v dveh letih, kar je precej manj časa, kot so ga za to potrebovale druge ustanove evropske javne uprave, hkrati pa je upoštevala rok, za katerega so njeni zunanji svetovalci in revizorji menili, da je zelo kratek. Tega nespornega uspeha pa ne bi dosegla brez zavzetosti in konstruktivnega sodelovanja vseh služb.

Izvenproračunske aktivnosti GD za gospodarske in finančne zadeve bodo vključene v centralni računovodski sistem Komisije do julija 2005. Prvih šest mesecev leta 2005 bo računovodstvo za izvenproračunske dejavnosti potekalo na podlagi nastanka poslovnih dogodkov. Evropski razvojni sklad bo uporabil sistem ABAC za svoj plačilni postopek v letu 2005 in za računovodske postopke v letu 2006.

Cilj tega načrta je zagotoviti vodstvu vsake službe zanesljivejše in popolnejše podatke o sredstvih ter obveznostih, za katere so odgovorne, in o finančnih odnosih z vsakim dobaviteljem (dolgoročno) v kratkoročnem smislu pa o finančni izvedbi večletnih projektov in obveznosti.

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

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] COM(2002) 755.

[2] Zadevni obdobji sta: do 30. junija 2003 (SEC(2003) 790), do 31. decembra 2003 (SEC(2004) 118), in do 30. junija 2004 (COM(2004) 565 z dne 18.8.2004).

[3] Členi 133, 134 in 181(2), zadnji pododstavek Uredbe (ES, Euratom) št. 1605/2002 z dne 25. junija 2002.