EUMC — Financial accounts 2002
Date: 2003-12-30
Institutions: European Union Agency for Fundamental Rights
Subjects: European Monitoring Centre for Drugs and Drug Addiction, account, balance sheet, financial year, implementation of the budget

EUROPEAN MONITORING CENTRE
ON RACISM AND XENOPHOBIA

EUMC — FINANCIAL ACCOUNTS 2002

(2003/C 317/12)

Table 1

EUMC — Implementation of the budget for the financial year 2002

REVENUE

Source of
revenue

Revenue
entered in
the final
budget for
the
financial year

Revenue
received

Allocation of
expenditure

FINAL BUDGET APPROPRIATIONS

EXPENDITURE

APPROPRIATIONS CARRIED
OVER FROM THE PREVIOUS
FINANCIAL YEAR

APPROPRIATIONS AVAILABLE
(2002 budget and financial year 2001)

(EUR)

d
e
r
e
t
n
e

d
e
t
t
i

m
m
o
c

d
i
a
p

r
e
v
o

d
e
i
r
r
a
c

d
e
l
l
e
c
n
a
c

s
t
n
e
m

t
i

m
m
o
c

i

g
n
d
n
a
t
s
t
u
o

d
e
l
l
e
c
n
a
c

d
i
a
p

s
n
o
i
t
a
i
r
p
o
r
p
p
a

d
e
t
t
i

m
m
o
c

d
i
a
p

r
e
v
o

d
e
i
r
r
a

d
e
l
l
e
c
n
a
c

Community
subsidies

Other
subsidies

Other
revenue

6 100 000 4 320 000 Title I

Staff

2 695 500 2 602 971 2 415 640

187 331

92 529

67 371

61 095

6 276 2 762 871 2 602 971 2 476 736

187 331

98 804

70 000

Title II
Operating
expen-
diture

42 817 Title III

Oper-
ational
activities

483 500

437 194

376 949

60 245

46 306

151 530

149 853

1 677

635 030

437 194

526 802

60 245

47 982

2 991 000 2 919 804 1 685 574 1 234 229

71 197 1 180 682 1 136 889

43 793 4 171 682 2 919 804 2 822 463 1 234 229 114 990

Total

6 170 000 4 362 817

Total

6 170 000 5 959 969 4 478 164 1 481 805 210 031 1 399 583 1 347 838

51 745 7 569 583 5 959 969 5 826 001 1 481 805 261 776

NB: Any discrepancies in totals are due to the effects of rounding.
Source: Agency/Office data — These tables summarise the data supplied by the Agency/Office in its own financial statements.

.

3
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1
2
2
0
0
3

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N

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3
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1
9

C 317/20

EN

Official Journal of the European Union

30.12.2003

EUMC — Revenue and expenditure account for 2002 and 2001

Table 2

2002

2001

(EUR 1 000)

Own revenue

Subsidy from the Commission

Miscellaneous revenue

Financial revenue

Revenue

Expenditure

Staff — Title I of the budget

Payments

Appropriations carried over

Operating activities — Title II of the budget

Payments

Appropriations carried over

Operational activities — Title III of the budget

Payments

Appropriations carried over

4 320

43

Total revenue (a)

4 363

2 416

187

377

60

1 686

1 234

Total expenditure (b)

5 960

Out-turn for the financial year (c = a – b)

– 1 597

Balance carried over from the previous year

Appropriations carried over which have been cancelled

Appropriations for re use from the previous year

Repayments to the Commission

Exchange-rate differences

NB: Any discrepancies in totals are due to the effects of rounding.
Source: EUMC.

– 8

52

151

– 179

2

Balance for the financial year

– 1 579

5 000

46

5 046

2 072

67

662

151

990

1 181

5 123

– 77

179

75

0

– 174

– 11

– 8

30.12.2003

EN

Official Journal of the European Union

C 317/21

Table 3

EUMC — Balance sheet at 31 December 2002 and 2001

ASSETS

2002

2001

LIABILITIES

2002

2001

(EUR 1 000)

Fixed assets

Property

Buildings

Equipment and furniture

234

245

85

55

141

70

– 262

Subtotal

183

385

Vehicles

Computer hardware

Intangible assets

Current immovable assets

Depreciation

Stocks

Office supplies

Current assets

Fixed capital

Own capital

Reserve

183

385

Balance for the financial year

– 1 579

– 8

Subtotal

– 1 396

377

Current liabilities

Commission

0

0

Other contributors (2)

Non-automatic carry-overs of appropriations

0

0

Subsidy from the Commission

13

Automatic carry-overs of appropriations

1 482

1 400

Other subsidies receivable

Sundry accounts due

225

318

Advances to other Community agencies and
bodies (1)

Other advances

Recoverable VAT

Recovery orders

1

541

3

454

Salary deductions

VAT/other taxes

Advances from clients

507

488

Sundry accounts receivable

66

2

Subtotal

2 214

2 206

Subtotal

621

459

113

2 029

Suspense accounts

Sums to be reused

1

Deferred revenue

Subtotal

113

2 030

Cash accounts

Banks

Cash

Imprest account

Suspense accounts

99

291

Subtotal

99

291

Total assets

917

2 874

Total liabilities

917

2 874

(1) e.g. Cdt or OOPEC.
(2) e.g. Non-EU countries.
NB: Any discrepancies in totals are due to the effects of rounding.
Source: EUMC.

C 317/22

EN

Official Journal of the European Union

30.12.2003

Table 4

EUMC — Cash flow analysis for the financial year 2002

Situation as at 31 December 2001

‘Banks’ balance

‘Cash’ balance

‘Imprest account’ balance

Actual revenue for 2002

Budgetary revenue

Non-budgetary revenue

Actual expenditure for 2002

Budgetary expenditure

Non-budgetary expenditure

Situation as at 31 December 2002

‘Banks’ balance

‘Cash’ balance

‘Imprest account’ balance

(EUR 1 000)

2 029

1

(a) Total

2 030

(b) Total

(c) Total

4 363

164

4 527

5 966

478

6 444

113

NB: Any discrepancies in totals are due to the effects of rounding.
Source: EUMC.

(d) = (a + b – c) Total

113