Report on the accounts drawn up by the Secretary-General of the Convention on the future of the European Union for the financial year 2002 (started on 21 February 2002 and ended on 31 December 2002), together with the comments of the Secretary-General of the Convention
Date: 2003-04-10
Institutions: European Court of Auditors
Subjects: financial control, financial year, report

22.5.2003

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Official Journal of the European Union

C 122/1

I

(Information)

COURT OF AUDITORS

on the accounts drawn up by the Secretary-General of the Convention on the future of the
European Union for the financial year 2002 (started on 21 February 2002 and ended on
31 December 2002), together with the comments of the Secretary-General of the Convention

REPORT

(2003/C 122/01)

1.
This audit report concerns the Fund for the financing of the Convention on the future of the European
Union, set up by Decision No 2002/176/EU (1) (21 February 2002) of the Representatives of the Governments
of the Member States, meeting within the Council.

2.
In conformity with Article 248 of the Treaty, the Court has examined the financial statements, sum-
marised in Tables 1 and 2, in respect of the management of the Fund for the financial year ended 31 Decem-
ber 2002. In accordance with Article 13(1) of Decision No 2002/176/EU, the budget was implemented under
the responsibility of the Secretary-General of the Convention. This responsibility included drawing up and
presenting the financial statements (2).

3.
The Court carried out its audit in accordance with its auditing policies and standards. These have been
adapted from generally accepted international auditing standards to reflect the Community nature of the con-
text within which the Court works. The Court examined the accounting records and applied the auditing pro-
cedures it deemed necessary in this context. Through this audit the Court obtained a reasonable basis for the
opinion expressed below.

The Court’s examination enabled it to obtain reasonable assurance that the accounts for the financial
4.
year ended 31 December 2002 are reliable and that the underlying transactions are, on the whole, legal and
regular.

This report was adopted by the Court of Auditors in Luxembourg at its meeting of 10 April 2003.

For the Court of Auditors

Juan Manuel FABRA VALLÉS

President

(1) OJ L 60, 1.3.2002, p. 56.
(2) A large amount of the human and material resources needed for the functioning of the Convention was supplied by the
Parliament, the Council and the Commission. Furthermore, national Governments and Parliaments met the expenses of
their representatives to the Convention.

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Official Journal of the European Union

22.5.2003

ASSETS

Cash accounts

Suspense accounts

Table 1

Balance sheet as at 31 December 2002

2002

3 534 361

8 105

LIABILITIES

Capital
Balance for the financial year

Current liabilities
Automatic carryovers of approps com-
mitted
Automatic carryovers of approps not
committed (1)
Sundry accounts payable

(EUR)

2002

33 835
33 835

3 508 631

97 991

3 401 617
9 023

Total assets

3 542 466

Total liabilities

3 542 466

(1) Article 11 of Decision No 2002/176/EU: appropriations not committed are carried over automatically.
Source: Summary drawn up by the Court of Auditors on the basis of financial statements drawn up by the Convention’s Secretariat General.

Revenue and expenditure account for the financial year 2002

Table 2

Revenue

The signatory Institutions’ contributions
Bank interest

Expenditure

Payments
Appropriations carried over to the following financial year
— Committed during 2002
— Not commited during 2002

(EUR)

4 000 000
33 835

Total revenue

4 033 835

500 392
3 499 608

97 991
3 401 617

Total expenses

4 000 000

Balance for the financial year

33 835

Source: Summary drawn up by the Court of Auditors on the basis of financial statements drawn up by the Convention’s Secretariat General.

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Official Journal of the European Union

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COMMENTS OF THE SECRETARY-GENERAL OF THE CONVENTION

The Secretary General has no comments to make on the Court’s observations.