Report on the financial statements of Eurojust for the financial year 2002, together with Eurojust's replies
Date: 2003-10-16
Institutions: European Court of Auditors
Subjects: Eurojust, financial control, financial year, report

C 319/42

EN

Official Journal of the European Union

30.12.2003

on the financial statements of Eurojust for the financial year 2002, together with Eurojust’s replies

REPORT

(2003/C 319/07)

CONTENTS

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

1-6

Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Eurojust’s replies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

43

44

46

Paragraph

Page

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THE COURT’S OPINION

of this audit the Court obtained a reasonable basis for the opinion
expressed below.

1.
This report is addressed to the European Parliament and to
the Council in accordance with Article 36 of Council Decision
2002/187/JHI (1).

2.
The Court has examined the financial statements of Euro-
just for its first financial year, which ended on 31 December 2002.
In accordance with Article 36 of Council Decision 2002/187/JHI
of 28 February 2002, the budget was implemented on the respon-
sibility of Eurojust’s Administrative Director. This responsibility
includes the drawing-up and presentation of the financial state-
ments (2), in accordance with the internal financial provisions set
out in Article 37 of the Council Decision. The Court of Auditors
is required pursuant to Article 248 of the Treaty establishing the
European Community to audit those accounts.

3.
The Court performed its audit in accordance with its audit-
ing standards and policies. These have been adapted from gener-
ally accepted international auditing standards to reflect the spe-
cific characteristics of the Community context. The Court
examined the accounting records and applied such other audit
procedures as it deemed necessary in the circumstances. By means

4.
This examination has enabled the Court to obtain reason-
able assurance that the annual accounts for the financial year
ended 31 December 2002 are reliable and that the underlying
transactions, taken as a whole, are legal and regular.

5.
Eurojust, which became operational at the end of 2002,
was set up pursuant to Council Decision 2002/187/JHI in order
to step up the fight against serious organised crime. Its objective
is to improve the coordination of investigations and prosecutions
covering the territory of more than one Member State of the
Union, as well as that of non-member countries. Eurojust is
financed from the general budget of the European Union, except
as regards the salaries and emoluments of the national members
and their assistants, which are borne by their Member State of
origin.

6.
Table 1 shows the implementation of the appropriations
for the financial year 2002. The revenue and expenditure account
and balance sheet published by Eurojust for the financial year
2002 are presented in summary form in Tables 2 and 3.

This report was adopted by the Court of Auditors in Luxembourg at its meeting of 15 and 16 October 2003.

For the Court of Auditors

Juan Manuel FABRA VALLÉS

President

(1) Decision of 28 February 2002 setting up Eurojust (OJ L 63, 6.3.2002,

p. 1).

(2) As required pursuant to Article 36(1), the final accounts for all the
revenue and expenditure for the financial year 2002 were drawn up
on 9 September 2003 and forwarded to the Parliament, the Commis-
sion and the Court of Auditors. The Court received them on 10 Sep-
tember 2003. A summarised version of these financial statements is
published in the tables annexed to this report.

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Eurojust — Implementation of the budget for the financial year 2002

Table 1

(EUR million)

Expenditure

Appropriations in the final budget

entered

committed

paid

carried over

cancelled

Origin of revenue

Revenue

Revenue
entered in the
final budget for
the financial
year

Community
subsidies

2,8

Other subsidies

—

Other
revenue

—

2,8

Total

Revenue
received

1,5

—

—

1,5

Allocation of
expenditure

Title I
Staff

Title II
Administration

Title III
Operational
activities

Total

0,4

1,8

0,6

2,8

0,2

1,1

0,3

1,6

0,2

0,8

0,2

1,2

Source: Data compiled by Eurojust. These tables summarise the data supplied by Eurojust in its own financial statements.

Eurojust — Revenue and expenditure account for the financial year 2002

Table 2

Revenue
Commission subsidies

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

Administration — Title II of the budget
Payments
Appropriations carried over

Operational activities — Title III of the budget
Payments
Appropriations carried over

Outturn for the financial year (c = a – b) (1)

Total revenue (a)

Total expenditure (b)

(1) Calculated as specified in Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 8).
Source: Data compiled by Eurojust. These tables summarise the data supplied by Eurojust in its own financial statements.

0,2

0,7

0,3

1,2

(EUR 1 000)

0,0

0,3

0,1

0,4

2002

1 478

1 478

205
42

793
268

213
37

1 558

- 80

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Table 3

Eurojust — Balance sheet at 31 December 2002

Liabilities

Fixed capital
Own capital
Balance for the financial year

Current liabilities
Automatic carryover of appropriations
Sundry accounts payable

Suspense accounts
Deferred revenue
Payments in progress

Assets

Fixed assets
Intangible assets
Equipment and furniture
Computer equipment
Depreciation

Stock
Office supplies

Current receivables
VAT to be recovered
Recovery orders
Sundry accounts receivable

Cash accounts
Bank accounts
Cash

2002

7
229
477
- 147

566

1

1

154
28
2

184

241
0

241

992

Subtotal

Subtotal

Subtotal

Subtotal

Total

Source: Eurojust data. These tables summarise the data supplied by Eurojust in its own financial statements.

(EUR 1 000)

2002

567
- 80

Subtotal

487

Subtotal

347
0

347

28
130

Subtotal

158

Total

992

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Official Journal of the European Union

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EUROJUST’S REPLIES

Eurojust welcomes the Court’s concluding statement that the examination of Eurojust’s accounts for the budget
year 2002 confirms that the annual accounts are reliable and that the underlying transactions, taken as a
whole, are legal and regular.