Report on the financial statements of the European Centre for the Development of Professional Training for the financial year ended 31 December 2000, together with the Centre's replies
Date: 2001-10-10
Institutions: European Court of Auditors
Subjects: Cedefop, activity report, financial control, financial year

28.12.2001

EN

Official Journal of the European Communities

C 372/37

on the financial statements of the European Centre for the Development of Professional Training
for the financial year ended 31 December 2000, together with the Centre’s replies

REPORT

(2001/C 372/05)

CONTENTS

Paragraph

THE COURT’S OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1-4

MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN
CENTRE FOR THE DEVELOPMENT OF VOCATIONAL TRAINING (THESSALONIKI) FOR THE
FINANCIAL YEAR ENDED 31 DECEMBER 2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Implementation of the budget and budgetary accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial statements and keeping of the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Follow-up to previous observations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Management of human resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Staff policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Changes in Cedefop’s establishment and activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5-33

5-8

9-10

11

12-33

12-15

16-30

31-33

Tables 1 to 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Centre’s replies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page

38

38

38

38

38

38

38

39

40

41

44

C 372/38

EN

Official Journal of the European Communities

28.12.2001

THE COURT’S OPINION

1. This report is addressed to the Council and the European Par-
liament in accordance with Article 12 of Council Regulation (EEC)
No 337/75 (1), as amended by Council Regulation (EEC)
No 1946/93 (2).

2. The Court has examined the financial statements of the Euro-
pean Centre for the Development of Vocational Training for the
financial year ended 31 December 2000. In accordance with
Article 18(1) of Council Regulation (EEC) No 1416/76 (3), as
amended by Council Regulation (EEC) No 1948/93 (4), the budget
was implemented on the responsibility of the management board.
This responsibility includes the drawing up and presentation of
the financial statements (5), in accordance with the internal finan-
cial provisions provided for in Articles 65, 67 and 68 of Regula-
tion (EEC) No 1948/93 amending Regulation (EEC) No 1416/76.
The Court of Auditors is required under Article 248 of the Treaty
establishing the European Community to audit those accounts.

3. The Court performed its audit in accordance with its auditing
standards and policies. These have been adapted from generally
accepted international auditing standards to reflect the specific
characteristics of the Community context. The Court carried out
such tests of the accounting records and applied such other audit
procedures as it deemed necessary in the circumstances. By means
of this audit the Court obtained a reasonable basis for the opinion
expressed below.

6. Definitive appropriations for the financial year amounted to
13,3 million euro. Almost all of these appropriations were com-
mitted, and 10,5 million euro (80 %) was paid.

7. Carryovers of appropriations to 2001 amounted to 2,7 mil-
lion euro (20,5 %). Of this total, 2,2 million euro (78 %) related to
operating appropriations under Title III. The carryovers of appro-
priations from Title III mainly related to the headings ‘Dissemina-
tion of information’ and ‘Pilot studies and projects’. Appropria-
tions totalling 3,7 million euro were carried over from 1999 to
2000. Of this amount, 3,1 million euro (83 %) was paid and
0,6 million euro (17 %) was cancelled.

8. As a result of the application of the rules in force, the Centre
was authorised, in late May 2000, to make a non-automatic car-
ryover of appropriations from 1999 for an amount of 0,5 million
euro. Of these appropriations, 0,2 million euro was cancelled.
This amount does not appear in either the balance sheet or the
revenue and expenditure account because the cancellation was
made after closure of the accounts. The level of cancellations in
some of the headings concerned indicates that there was no real
justification for these carryovers. The Centre should consider
changing the time limits stipulated in its Financial Regulation so
that all carryovers are effected before the final closure of its
accounts, and ensure that these carryovers are justified.

Financial statements and keeping of the accounts

4. This examination has enabled the Court to obtain reasonable
assurance that the annual accounts for the financial year ended 31
December 1999 are reliable and that the underlying transactions,
taken as a whole, are legal and regular.

9. Tables 2 and 3 show, respectively, the revenue and expenditure
account for the financial year 2000 and the balance sheet as at
31 December 2000.

MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE
BUDGET OF THE EUROPEAN CENTRE FOR THE
DEVELOPMENT OF VOCATIONAL TRAINING (THESSALONIKI)
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2000

Follow-up to previous observations

10. The Greek State took the decision to transfer ownership of
the building and land to Cedefop on 16 May 2001.

Implementation of the budget and budgetary accounts

5. The figures for the implementation of the appropriations for
the financial year 2000 and the appropriations carried forward
from the previous financial year are set out in Table 1 (6).

11. Cedefop has not been fully receptive to the observations
made by the Court in its report concerning the financial year
1999, or honoured the undertakings given (7) concerning the pro-
cedures which the Centre itself decided to apply to the awarding
of contracts, not least in the field of informatics.

(1) OJ L 39, 13.2.1975, p. 1.
(2) OJ L 181, 23.7.1993, p. 11.
(3) OJ L 164, 24.6.1976, p. 1.
(4) OJ L 181, 23.7.1993, p. 15.
(5) Pursuant to Article 1 of Council Regulation (EEC) No 1948/93 amend-
ing Council Regulation (EEC) No 1416/76, the accounts for all the
Centre’s revenue and expenditure for the financial year 2000 were
drawn up on 30 March 2001 and forwarded to the Commission and
the Court of Auditors. They were received by the Court on 18 June
2001. A summarised version of these financial statements is pub-
lished in the tables annexed to this report.

(6) All the tables in this report have been calculated on the basis of the
most precise values possible for the data used. These have been
rounded up in the presentation of the figures, which may give the
impression that calculation errors have been made. A dash is used to
indicate that a value is non-existent or nil, and 0,0 indicates a value
below the rounding-up threshold.

Management of human resources

Staff policy

12. By virtue of Council Regulation (EC) No 1131/94 of
16 May 1994, the Centre’s head office was transferred from Berlin

(7) OJ C 373, 27.12.2000, paragraphs 13 and 14 and the corresponding
replies, p. 29. The Court had drawn attention to various weaknesses
relating to the awarding of contracts, and in its reply Cedefop prom-
ised to continue to strengthen its procedures, and in particular to have
all contracts systematically examined by the Contracts Management
Unit.

28.12.2001

EN

Official Journal of the European Communities

C 372/39

to Thessaloniki. Regulation (EEC) No 251/95, which was adopted
for the purposes of transferring the Centre and to this effect
amends Council Regulation (EEC) No 337/75 (1), provides that
‘the staff of the Centre shall be subject to the regulations and rules
applicable to the officials and other servants of the European
Communities. The Management Board shall, in agreement with
the Commission, adopt the appropriate implementing rules’.

under the agreements reached with the staff, each member of staff
was allowed to remain in Berlin for a period of one month for
every year of service before relocating to Thessaloniki. This meant
that auxiliary employees and local staff had to be recruited who
were gradually made permanent or temporary employees at the
Centre too, on the basis of the same principles that had been
applied when the Centre relocated from Berlin to Thessaloniki.

13. The Centre’s new staff policy was formalised in a single
document which was adopted by the Management Board in 1998.
Decisions on the individual and financial rights of the members
of staff, including those concerning initial grading, are referred to
the relevant Commission departments for an opinion or approval.

14. Leaving aside an ad hoc procedure for the establishment of
the staff employed in Berlin, which was implemented in 1995 at
the time of its relocation, the Centre has not organised a competi-
tion for the establishment of its staff or for their transition from
one category to another. For subsequent recruitment, it has made
use of the results of competitions organised by the Community
institutions in which members of its staff or candidates for posts
at the Centre have participated.

15. The keeping of staff files should be improved, not least to
ensure that the information on members of staff and their entitle-
ments is comprehensive and regularly updated.

Changes in the Centre’s establishment and activities

16. The establishment at the Centre is made up of persons sub-
ject to the Staff Regulations who are either permanent employees
(PE) or temporary employees (TE). The number of posts that can
be filled by such persons is authorised by the budgetary author-
ity each year at the same time as the budget is adopted. In addi-
tion, appropriations may be allocated under the budget for the
recruitment of auxiliary employees (AE), whose contracts are lim-
ited to a maximum of one year, local staff (LS) and seconded
national experts (SNE).

17. Those members of staff who were transferred from Berlin to
Thessaloniki numbered 66. As a result of the agreements reached
they were granted the status of permanent employees. As at
1 January 2000, 24 of these members of staff had obtained a
transfer to one of the institutions or to another satellite agency, six
had left the Centre (resignation or leave on personal grounds), 11
were in receipt of an invalidity pension and one was receiving a
retirement pension. Altogether, 42 of the 66 members of staff
transferred had left the Centre.

In order to compensate for these departures, the Centre was
18.
obliged to recruit new staff in urgent circumstances which did
little to foster compliance with the rules in force. In addition,

(1) OJ L 39, 13.12.1975, p. 1.

19. An examination of the recruitment files for a sample of
36 members of staff, relating to the period that followed the relo-
cation from Berlin to Thessaloniki, which is to say 1995 to 1998,
revealed a number of shortcomings: absence of appropriate noti-
fication of vacant posts (14 cases), absence of any pre-established
selection criteria (14 cases), insufficiently justified selection deci-
sions (28 cases), etc.

20.
In short, the approach taken to resolving the problems posed
by the relocation from Berlin to Thessaloniki may have enabled
certain social issues to be solved, but also resulted in a major
renewal of staff at the Centre that was carried out under condi-
tions that were far from satisfactory.

21. Table 4 traces the changes in the Centre’s staff and the break-
down by type of post. Since 1997, the total number of staff (PE,
TE and others) has consistently been higher than the number of
staff provided for in the establishment plan annexed to the bud-
get.

22. Of the 30 members of staff in a random sample that may be
considered representative of the Centre’s staff as it stood in 2000,
one had been recruited as a permanent employee, 20 as tempo-
rary employees, four as auxiliary employees, three as local staff
and two as seconded national experts. Of these 30 members of
staff, two had remained local staff, seven temporary employees
had become permanent employees and seven other employees
had become temporary employees (one LS, two SNE and four AE)
by 31 December 2000.

23. The information provided by the sample was corroborated
by a global analysis of internal staff movements. As an annual
weighted average, no fewer than 20 % of the staff at the Centre
changed status each year (transition from auxiliary to temporary
status or from temporary to permanent status).

24. Since 1995, the Centre has recruited 118 new members of
staff. In 2 % of cases their status was that of PE, in 45 % of cases
TE and in 55 % of cases AE, LS or SNE. At 31 December 2000,
30 % of the staff were permanent employees and 46 % temporary
employees. Table 5, which shows the progression of recruitment
by the Centre according to the type of procedure applied, shows
that 47 % of the staff were recruited by way of external competi-
tion procedures within the meaning of the Staff Regulations, not
all of which were rigidly adhered to (see paragraph 19). On aver-
age, recruitment costs amounted to 1 420 euro per member of
staff recruited.

25. Departures of members of staff have resulted in an average
annual staff turnover rate (for PE, TE, AE, LS and SNE) of 14 %. In
one third of the cases this rate was ascribable to expiry of the
members of staff’s contract and in the other cases it was due to
breach of contract, in most cases on the part of the members of
staff concerned.

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Official Journal of the European Communities

28.12.2001

26. For the purposes of the audit, members of staff were grouped
into two categories:

— members of staff responsible for support activities (support
staff), which is to say activities which ensure the continuity of
the Office’s operation (e.g. administrative, accounting and sec-
retarial services, etc.),

30. A comparison of the rates of increase in expenditure under
Title III, which brings together expenditure connected with the
realisation of the Centre’s objectives and expenditure under Titles I
and II (staff expenditure and administrative expenditure), which
support the implementation of operating expenditure, shows that
these are evolving in parallel. However, the Centre should con-
tinue to pursue its efforts to improve its overall productivity.

— the other, so-called ‘operational’, members of staff, who con-

tribute directly to achieving the Office’s objectives.

Conclusion

27. On average, 63 % of the category A staff may be considered
operational employees. When all categories are taken together,
30 % of the Centre’s staff may be considered directly operational
members of staff.

28. Table 6 illustrates the changes in staff-related costs and in
administrative expenditure over the period 1995 to 2000 and
shows that expenditure on salaries has evolved in line with changes
in staff numbers. Among the other staff-related costs, the exami-
nation focused particularly on administrative expenditure, which
increased by slightly more than staff numbers, rising by 1,6 % per
head over the year.

31. Generally speaking, it appears that, since 1996, the Centre
has been able to employ the staff it has requested during the bud-
getary procedure. It has managed to recruit auxiliary employees,
local staff and seconded national experts to bolster its staff num-
bers with the result that actual total staff numbers tend to exceed
the authorised total.

32. When employing staff, the Centre has used an essentially
internal recruitment model, even if it has also turned to proce-
dures of an external type.

In order to grasp the relationship between the Centre’s activi-
29.
ties and changes in its staff numbers and staff-related costs, the
latter was compared with the growth in the operating appropria-
tions (Title III) actually disbursed (appropriations for the year and
appropriations carried over) during the year. This comparison
suggests that the management of the Centre is sound in so far as,
on average, the volume of human resources is rising less rapidly
than the Centre’s workload.

33. Given the upwards trend in the number of permanent posts
at the Centre, it would perhaps be desirable, in the case of posts
concerning support activities and operational activities that require
qualifications of an administrative nature, for it to join forces with
the institutions and the other satellite agencies in order to recruit
staff on the broadest possible basis. Furthermore, generally speak-
ing, the Centre should improve its staff management and infor-
mation system.

This Report was adopted by the Court of Auditors in Luxembourg at the Court meeting of 10 October 2001.

For the Court of Auditors

Jan O. KARLSSON

President

28.12.2001

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Official Journal of the European Communities

C 372/41

TABLES 1 TO 6

Table 1

Implementation of the budget

Title

I — Staff

Budget 2000
Carryovers 1999

II — Administration

Budget 2000
Carryovers 1999

III — Operations

Budget 2000
Carryovers 1999

Total

Budget 2000
Carryovers 1999

Total

Total

Total

Total

Appropria-
tions

Commitments

Payments

%

Carryovers

Cancellations

%

(Mio EUR)

(c)

6,9
0,4

7,3

0,8
1,0

1,8

2,8
1,7

4,6

10,5
3,1

13,6

(d=c/b)

96 %
97 %

96 %

79 %
94 %

86 %

57 %
76 %

63 %

80 %
83 %

81 %

(f)

0,3

0,3

0,2

0,2

2,2

2,2

2,7

2,7

(g=a-c-f)

(h=g/a)

0,0
0,0

0,0

0,0
0,1

0,1

0,0
0,5

0,6

0,0
0,6

0,7

0 %
3 %

0 %

1 %
6 %

4 %

0 %
24 %

8 %

0 %
17 %

4 %

(a)

7,2
0,4

7,6

1,0
1,1

2,1

5,1
2,3

7,3

13,3
3,7

17,0

(b)

7,2
0,4

7,6

1,0
1,1

2,0

5,0
2,3

7,3

13,2
3,7

16,9

Table 2

Revenue and expenditure accounts for the financial years 2000 and 1999

(1 000 EUR)

2000

1999

Buildings, equipment and miscellaneous administrative expenditure — Title II of the budget
Payments
Appropriations carried over

Revenue
Subsidy from the Commission
Miscellaneous revenue
Earmarked revenue

Expenditure
Staff expenditure — Title I of the budget
Payments
Appropriations carried over

Operating expenditure — Title III of the budget
Payments
Appropriations carried over

Outturn for the financial year
Balance carried over from previous financial year
Unused carryovers from 1999
Exchange rate differences
Payment to the Commission

13 667
122
204

Total revenue

13 993

Total expenditure

13 152

12 415
150
152

12 717

6 226
395

1 658
1 058

3 021
2 238

14 596

– 1 879
697
760
– 98

– 520

6 881
282

781
210

2 834
2 164

841
– 520
182
– 34
– 697

– 228

Source: Table prepared by the Court on the basis of data compiled by the Centre.

Balance for the financial year

C 372/42

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Official Journal of the European Communities

28.12.2001

Balance sheet as at 31 December 2000 and 31 December 1999

Table 3

(1 000 EUR)

Assets

2000

1999

Liabilities

2000

1999

Fixed assets
Building in course of construction
Inventory
Stocks

Current assets
Sundry accounts receivable
Recoverable VAT
Expenditure to be charged

Cash accounts
Bank — Demand accounts
Imprest account

Subtotal

5 606
2 974
21

8 601

82
310

Subtotal

392

3 896
238

4 134

Subtotal

5 160
2 918
24

8 102

104
282
17

403

3 492
201

3 693

Fixed capital
Own capital
Balance for the financial year

Current liabilities
Social liabilities
VAT
Sundry accounts payable
Automatic carryovers of appropriations

Suspense accounts
Sums to be reused
Payments in progress
Revenue to be charged

Subtotal

8 601
– 228

8 373

99
310
35
2724

Subtotal

3 168

298
1 286
2

1 586

Subtotal

8 102
– 520

7 582

71
282
39
3 719

4 111

235
266
4

505

Total assets

13 127

12 198

Total liabilities

13 127

12 198

Source: Table prepared by the Court on the basis of data compiled by the Centre.

Table 4

Changes in staff numbers

Establishment plan

Posts taken up

Other staff

PE

52
52
52
52
45

TE

29
29
29
29
36

Total

76
81
81
81
81
81

PE

59
43
34
27
31
31

TE

13
22
31
41
49
50

Total

AE

72
65
65
68
80
81

0
3
7
8
8
6

LS

0
6
9
8
12
13

SNE

Total

1
6
9
12
9
7

1
15
25
28
29
26

1995
1996
1997
1998
1999
2000

Total

73
80
90
96
109
107

AE: Auxiliary employees.
LS: Local staff.
PE: Permanent employees.
TE: Temporary employees.
SNE: Seconded national experts.

Table 5

Analysis of the change in staff numbers

Increase

Decrease

Competition

Other

Total

Expiry of contract

Termination of
contract

Total

1995
1996
1997
1998
1999
2000

Total

1
9
10
15
15
5

55

10
19
13
14
4
3

63

11
28
23
29
19
8

118

0
3
1
10
5
7

26

4
18
12
13
1
2

50

4
21
13
23
6
9

76

Net change

Turnover
(%)

7
7
10
6
13
– 1

—

5 %
26 %
14 %
24 %
6 %
8 %

11 %

.

2
8
1
2
2
0
0
1

.

Table 6

Changes in staff numbers and in staff-related costs

Salary costs

Total staff

Direct (1)

Indirect (2)

Total

1995

1996

1997

1998

1999

2000

73

80

90

96

109

108

4 441,8

5 488,4

4 756,8

5 077,6

5 981,0

6 646,3

273,9

383,2

345,0

309,3

384,9

417,4

4 715,7

5 871,5

5 101,7

5 387,0

6 365,9

7 063,7

Other
salary-
related
costs (3)

421,3

350,6

182,2

143,4

137,0

134,7

Overall
total (4)

5 137,0

6 222,2

5 283,9

5 530,3

6 502,9

7 198,4

Salary costs/head

Other staff-related costs

Administrative expenditure

Direct

Indirect

Total

PT (5)

PT/head

Recruitment
and
installation

Total

Of which
IT (6)

Total/head

IT/head

60,8

68,6

52,9

52,9

54,9

61,5

3,8

4,8

3,8

3,2

3,5

3,9

64,6

73,4

56,7

56,1

58,4

65,4

76,0

52,6

97,2

130,5

81,7

110,6

1,0

0,7

1,1

1,4

0,8

1,0

321,7

945,6

349,5

288,2

256,2

72,7

3 258,7

3 425,2

1 205,9

2 893,6

2 141,6

1 927,0

359,0

403,7

285,4

198,0

304,2

350,2

44,6

42,8

13,4

30,1

19,6

17,8

4,9

5,0

3,2

2,1

2,8

3,2

(1 000 EUR)

(1) Salaries paid to staff in active employment (all categories taken together).
(2) Social benefits and other salary adjustments.
(3) Overtime and supplementary services.
(4) Expenditure related to salaries under Title I, excluding mission expenses, etc.
(5) PT: Professional training.
(6) IT: Expenditure on informatics.

E
N

O

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a
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a
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C
o
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m
u
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i
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i
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s

C
3
7
2
/
4
3

C 372/44

EN

Official Journal of the European Communities

28.12.2001

THE CENTRE’S REPLIES

8. The Centre understands the criticism of the Court and will
ensure that in the future such demands will be introduced only
when well founded and also within the same financial year. The
Centre takes note of the wish of the Court to have the financial
provisions of the Centre amended in this respect.

11. A Contract Management and Technical Services Section was
set up at the Centre, effective as of 1 January 2000. This Section
has formal responsibility for the contract administration of all
contracts, except those concerning Cedefop staff governed by the
Staff Regulations; contracts in the field of IT are also currently
dealt with by this Section. The resulting changes in internal pro-
cedures meant that it took a few months for this Section to get up
to speed at the beginning of 2000.

15. Following the introduction of the ‘Staff Info’ component into
our budgetary and accounting system Fibus since June 2000, all
staff-related data are systematically stored and updated. When
applying for allowances and other rights under the Staff Regula-
tions, members of staff must submit the requisite supporting
documents. Nevertheless, procedures will be further developed to
facilitate regular updating.

16. The maximum duration of auxiliary contracts is limited by
the Staff Regulations. However, under certain conditions admin-
istrative practice allows some flexibility in application, of which
the Centre has taken advantage.

18. Cedefop has complied with the Staff Regulations and the
Conditions of employment of other servants of the European
Communities in all its recruitment under the Staff Regulations. It
is understandable and normal that suitably qualified and compe-
tent persons who contributed under various contractual arrange-
ments to the Cedefop start-up in Thessaloniki were sometimes
(but not always) recruited to posts provided for under the Staff
Regulations in accordance with the applicable rules.

19 to 25. The Centre considers that the analysis of the findings
cannot take place in isolation and without taking into account the

realities of the situation or the reduced administrative structure
available to the Centre at the time following the transfer from Ber-
lin to Thessaloniki.

Stabilisation took place progressively after the said move and the
move to the new building in summer 1999. The staff policy
decided in 1998 also helped reinforce this stability.

26 and 27. The Centre does not share the criteria used for group-
ing staff within the categories cited, and considers that the result-
ing percentages do not correspond to the real situation in Cede-
fop. For example, it is not appropriate in our case to include all
secretaries in the ‘non-operational’ part of our work. Our analysis
shows that 66,5 % of our staff (35,7 % in research, reporting and
analysis of data, etc. and 30,8 % in activities related to dissemina-
tion, information, communication and relations with stakehold-
ers and clients) work in the directly operational sphere.

30. More and more products and services are developed inter-
nally and are of increasingly higher quality (please refer to the
results of our recent external evaluation); a simple comparison
between Title 1 and Title III, without analysing the results of the
work performed, might lead to false conclusions being drawn.

The Centre will, however, increase its efforts to further strengthen
productivity and efficiency. Work organisation and work flow
will also be reviewed in order to adapt to new demands from
stakeholders and clients and to use ICT in an optimal manner.
Strong investment in advanced ICT is helping to further increase
our efficiency and to cope with the increasing demands on Cede-
fop as European reference centre for vocational education and
training.

31. The table of posts sets the limits for staff governed by the
Staff Regulations, and such recruitment takes place in accordance
with correct (inter)institutional procedures. Other staff are present
under the relevant approved rules. All staff has been recruited to
fulfil Cedefop’s missions in the most cost-effective way.