Report on the annual accounts of the European Food Safety Authority for the 2003 financial year together with the Authority's replies
Date: 2004-09-30
Institutions: European Court of Auditors
Subjects: European Court of Auditors, European Food Safety Authority, administration of the Institutions, financial control, interinstitutional relations (EU), operating result, report

30.12.2004

EN

Official Journal of the European Union

C 324/39

on the annual accounts of the European Food Safety Authority for the 2003 financial
year together with the Authority’s replies

REPORT

(2004/C 324/06)

CONTENTS

INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

OBSERVATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

2-5

6-9

Tables 1 to 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Authority’s replies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40

40

40

41

45

Paragraph

Page

C 324/40

EN

Official Journal of the European Union

30.12.2004

INTRODUCTION

1.
The European Food Safety Authority (hereinafter called the
Authority) was established by Regulation (EC) No 178/2002 of
the European Parliament and of the Council of 28 January
2002 (1). The Commission handled the Authority’s financial man-
agement in 2002 and it had no separate accounts of its own. The
financial year 2003 was thus the first in which the Authority was
fully responsible for its financial management. Its main responsi-
bilities are to supply the necessary scientific information needed
for Community legislation to be drawn up, to collect and analyse
data that allow risks to be characterised and controlled and to
provide independent information on these risks. The Authority’s
responsibilities and activities are summarised in Table 1 on the
basis of information supplied by it.

THE COURT’S OPINION

This opinion is addressed to the European Parliament and
2.
the Council, in accordance with Article 185(2) of Council Regu-
lation (EC, Euratom) No 1605/2002 (2).

The Court of Auditors has examined the Authority’s
3.
annual accounts for the financial year ended 31 December 2003.
In accordance with Article 44(1) of Regulation (EC)
No 178/2002 (1), the budget was implemented on the responsi-
bility of the Executive Director. This responsibility includes the
drawing-up and presentation of the accounts (3), in accordance
with the internal
to
Article 44(3) of Regulation (EC) No 178/2002. The Court is
required under Article 248 of the Treaty establishing the Euro-
pean Community to examine these accounts.

financial provisions adopted pursuant

4.
The Court carried out its audit in accordance with its
auditing policies and standards, which have been adapted from
generally accepted international auditing standards to reflect the
specific nature of the Community context. It examined the
accounting documents and applied the audit procedures it con-
sidered necessary in that context.

The Court has thus obtained reasonable assurance that the
5.
annual accounts for the year ended 31 December 2003 are reli-
able and that the underlying transactions, taken as a whole, are
legal and regular. The content of the following observations does
not call the audit opinion expressed by the Court in this report
into question.

OBSERVATIONS

6.
The implementation of the appropriations for the finan-
cial year 2003 and of the appropriations carried over from the
previous financial year is set out in Table 2. The Authority’s rev-
enue and expenditure account and balance sheet for the financial
year 2003 are summarised in Tables 3 and 4.

Article 43(1)(e) of the Authority’s financial regulation pro-
7.
vides that the Accounting Officer is to validate the systems laid
down by the Authorising Officer to supply or justify accounting
information. No such validation has taken place.

8.
The Personnel Department did not carry out systematic
checks on the determination of the remuneration (particularly
salaries) and on the financial entitlements of newly recruited staff.

Examination of

the IT system control environment
9.
showed that it needed to be strengthened in view of the planned
increase in the Authority’s activities.

This Report was adopted by the Court of Auditors in Luxembourg at its meeting of 29 and 30 September
2004.

For the Court of Auditors
Juan Manuel FABRA VALLÉS
President

(1) OJ L 31, 1.2.2002, p. 1.
(2) OJ L 248, 16.9.2002, p. 1.
(3) As required under Article 83(3) of the Authority’s financial regulation,
the final accounts for the financial year 2003 were drawn up on
14 September 2004 and forwarded to the Court of Auditors. These
accounts were received by the Court on 17 September 2004. A sum-
marised version of these accounts is presented in the tables annexed
to this report.

30.12.2004

EN

Official Journal of the European Union

C 324/41

1

e
l
b
a
T

)
a
m
r
a
P

o
t

d
e
r
r
e
f
s
n
a
r
t

e
b

o
t

e
u
d

,
s
l
e
s
s
u
r
B

:
s
r
e
t
r
a
u
q
d
a
e
h

y
r
a
r
o
p
m
e
t
(

y
t
i
r
o
h
t
u
A
y
t
e
f
a
S

d
o
o
F

n
a
e
p
o
r
u
E

-
t
i

m
m
o
C
c
i
f
i
t
n
e
i
c
S
s
t
i

p
u
t
e
s
y
t
i
r
o
h
t
u
A
e
h
T

e
n
u
J

n

i

s
l
e
n
a
P

c
i
f
i
t
n
e
i
c
S

e
h
t

l
l
a

d
n
a

e
e
t

g
n
i
r
u
d

i

s
n
o
n
p
o

i

c
i
l

b
u
p

3
2
d
e
u
s
s
i

t
I

.

3
0
0
2

.
r
a
e
y

e
h
t

f
o

r
e
d
n
i
a
m
e
r

e
h
t

e
c
n
e
r
e
f
n
o
c

a
d
l
e
h
y
t
i
r
o
h
t
u
A
e
h
t

r
e
b
o
t
c
O
n
I

d
e
t
s
e
r
e
t
n

i

s
t
i

h
t
i

w

)

m
u
i
g
l
e
B

(

e
d
n
e
t
s

O

n

i

-
r
e
t
e
d
o
t

s
a
w
h
c
i
h
w

f
o
e
s
o
p
r
u
p
e
h
t

,
s
e
i
t
r
a
p

e
h
t

n

i

e
t
a
d
n
a
m

s
t
i

t
u
o

y
r
r
a
c

o
t

w
o
h

e
n
m

i

.
e
r
u
t
u
f

a

h
t
i

w
s
e
m

i
t

x
i
s

t
e
m
m
u
r
o
F

y
r
o
s
i
v
d
A
e
h
T

e
h
t

g
n
i
k
n

i
l

k
r
o
w
t
e
n

e
h
t

p
u

g
n
i
t
t
e
s

o
t

w
e
i
v

d
e
s
a
e
r
c
n

i

o
t

d
e
l

s
i
h
T

.
s
e
i
t
i
r
o
h
t
u
a

l
a
n
o
i
t
a
n

-
r
o
h
t
u
A
e
h
t
h
t
i

w
n
o
i
t
a
m
r
o
f
n

i

f
o
s
e
g
n
a
h
c
x
e

s
t
n
e
m

t
r
a
p
e
d

l
a
n
o
i
t
a
n

e
h
t

n
e
e
w
t
e
b

d
n
a

y
t
i

.

d
e
n
r
e
c
n
o
c

)
f
f
a
t
s

y
r
a
r
o
p
m
e
t

r
o
t
c
e
r
i
D
e
v
i
t
u
c
e
x
E

.

2

s
k
s
i
r

g
n
i
g
r
e
m
e

-
i
r
t
n
o
c

y
t
i
n
u
m
m
o
C

o
r
u
e

n
o

i
l
l
i

m

,

6
2
1

n
o
i
t
i
s
o
p
m
o
C

r
e
b
m
e
c
e
D

1
3

t
a

s
a

s
r
e
b
m
u
n

f
f
a
t
S

3
0
0
2

%
7
9
9

,

:

n
o
i
t
u
b

e
h
t

e
h
t

e
h
t

y
b

i

d
e
t
n
o
p
p
a

s
r
e
b
m
e
m

4
1

h
t
i

w
n
o
i
t
a
r
e
p
o
o
c

n

i
(

l
i
c
n
u
o
C

d
n
a

t
n
e
m
a
i
l
r
a
P

n
a
e
p
o
r
u
E

t
e
g
d
u
b

l
a
n
i
F

d
r
a
o
B
t
n
e
m
e
g
a
n
a
M

.

1

:

n
a
l
p
t
n
e
m
h
s
i
l

b
a
t
s
e
n

i

s
t
s
o
p
f
o
r
e
b
m
u
N

9
4

,
s
t
c
a
r
t
n
o
c

y
r
a
i
l
i
x
u
a
(

f
f
a
t
s

r
e
h
t
o

6
3
+

,
f
f
a
t
s

l
a
c
o

l

,
s
t
r
e
p
x
e

l
a
n
o
i
t
a
n

d
e
d
n
o
c
e
s

7
2

:

d
e
i
p
u
c
c
o

s
t
s
o
P

-
a
t
n
e
s
e
r
p
e
r

e
n
o
d
n
a

)

n
o
i
s
s
i

m
m
o
C

e
m
m
a
r
g
o
r
p

k
r
o
w

e
h
t

t
p
o
d
a

o
T

d
e
t
n
e
m
e
l
p
m

i

s
i

t
i

t
a
h
t

e
r
u
s
n
e

d
n
a

n
o
i
s
s
i

m
m
o
C
e
h
t

f
o

e
v
i
t

s
e
i
t
u
D

:
s
e
i
t
u
d

i

g
n
w
o

l
l

o
f

e
h
t

o
t

d
e
n
g
i
s
s
A

0
3

:
e
v
i
t
a
r
t
s
i
n
m
d
a

i

3
3

:
l
a
n
o
i
t
a
r
e
p
o

3
6

:
f
f
a
t
s

l
a
t
o
T

t
n
e
m
e
g
a
n
a
M

e
h
t

y
b

i

d
e
t
n
o
p
p
A

-
n
a
c

f
o
t
s
i
l

a

f
o
s
i
s
a
b
e
h
t
n
o
d
r
a
o
B

-
s
i

m
m
o
C
e
h
t
y
b
d
e
s
o
p
o
r
p
s
e
t
a
d
d

i

e
r
o
f
e
b

g
n
i
r
a
e
h

a

i

g
n
w
o

l
l

o
f

,

n
o
i
s

t
n
e
m
a
i
l
r
a
P

n
a
e
p
o
r
u
E

e
h
t

i

s
n
o
n
p
o

i

c
i
f
i
t
n
e
i
c
s

e
u
s
s
i

o
T

—

i

-
n
p
o

c
i
f
i
t
n
e
i
c
s

e
d

i
v
o
r
p

o
T

—

l

s
e
i
g
o
o
d
o
h
t
e
m

t
n
e
m

s
s
e
s
s
a

k
s
i
r

m
r
o
f
i
n
u

e
t
o
m
o
r
p

o
T

—

n
o
i
s
s
i

m
m
o
C
e
h
t

t
s
i
s
s
a

o
T

d
n
a

e
s
y
l
a
n
a

,
r
o
f

h
c
r
a
e
s

o
T

-
i
c
s
e
t
i
s
i
u
q
e
r
e
h
t
e
s
i
r
a
m
m
u
s

a
t
a
d

l
a
c
i
n
h
c
e
t

d
n
a

c
i
f
i
t
n
e

—

—

e
s
i
r
e
t
c
a
r
a
h
c
d
n
a
y
f
i
t
n
e
d

i

o
T

—

s
e
i
d
u
t
s

d
n
a

f
o

n

i

g
n
i
t
a
r
e
p
o

s
n
o
i
t
a
s
i
n
a
g
r
o

k
r
o
w
t
e
n

a

h
s
i
l

b
a
t
s
e

o
T

—

s
d
l
e
i
f

r
a
l
i

m

i
s

-
h
c
e
t
d
n
a
c
i
f
i
t
n
e
i
c
s
d
n
a
s
n
o

i

-

m
o
C
e
h
t

r
o
f

t
r
o
p
p
u
s

l
a
c
i
n

d
n
a

n
o
i
t
a
l
s
i
g
e
l

’

s
y
t
i
n
u
m

t
c
e
r
i
d
a

e
v
a
h
h
c
i
h
w
s
e
i
c
i
l

o
p

d
o
o
f

n
o

t
c
a
p
m

i

t
c
e
r
i
d
n

i

r
o

y
t
e
f
a
s

d
e
e
f

d
n
a

-
t
a
l
e
r

s
k
s
i
r

n
o

n
o
i
t
a
m
r
o
f
n

i

t
n
e
d
n
e
p
e
d
n

i

e
d

i
v
o
r
p

o
T

—

y
t
e
f
a
s

d
o
o
f

o
t

g
n

i

l
e
v
e
l

h
g
i
h
a

f
o
t
n
e
m
e
v
e
i
h
c
a

e
f
i
l

n
a
m
u
h
f
o
n
o
i
t
c
e
t
o
r
p
f
o

e
h
t

o
t

e
t
u
b

i
r
t
n
o
c

o
T

—

h
t
l
a
e
h

d
n
a

a
t
a
d

e
s
y
l
a
n
a

d
n
a

t
c
e
l
l

o
c

o
T

—

s
i
s
i
r
c
n

i

e
c
n
a
t
s
i
s
s
a

l
a
c
i
n
h
c
e
t

d
n
a

c
i
f
i
t
n
e
i
c
s

e
d

i
v
o
r
p

o
T

—

-
i
r
e
t
c
a
r
a
h
c
w
o

l
l
a

o
t

d
e
d
e
e
n

f
o

g
n
i
r
o
t
i
n
o
m

d
n
a

n
o
i
t
a
s

e
h
t

f
o

7
3

e
l
c
i
t
r

A

(

)
y
t
a
e
r
T

s
f
f
u
t
s

f
o
n
o
i
t
c
e
t
o
r
p
f
o

l
e
v
e
l

h
g
i
h
A

-
c
e
t
o
r
p

d
n
a

y
t
e
f
a
s

,

h
t
l
a
e
h

d
n
a

t
n
e
m
n
o
r
i
v
n
e

e
h
t

f
o
n
o
i
t

g
n
i
k
a
t

,
s
r
e
m
u
s
n
o
c

f
o

-
l
e
v
e
d

w
e
n

y
n
a

f
o

t
n
u
o
c
c
a

c
i
f
i
t
n
e
i
c
s

n
o

d
e
s
a
b

s
t
n
e
m
p
o

)
y
t
a
e
r
T
e
h
t

f
o
5
9
e
l
c
i
t
r

A

(

s
t
c
a
f

y
c
i
l

o
p

e
d
a
r
t

n
o
m
m
o
C

)
y
t
a
e
r
T

e
h
t

f
o

3
3
1

e
l
c
i
t
r

A

(

e
l
c
i
t
r

A

(

h
t
l
a
e
h

c
i
l

b
u
P

)
y
t
a
e
r
T

e
h
t

f
o

)
b
(
)
4
(
2
5
1

s
k
s
a
T

)

2
0
0
2

y
r
a
u
n
a
J

8
2

s
e
v
i
t
c
e
j
b
O

-
d
o
o
f

f
o

t
n
e
m
e
v
o
m

e
e
r
F

3
0
0
2

n

i

d
e
i
l

p
p
u
s

s
e
c
i
v
r
e
s

d
n
a

s
t
c
u
d
o
r
P

n

i

y
t
i
r
o
h
t
u
A
e
h
t

o
t

e
l
b
a
l
i
a
v
a

e
d
a
m

s
e
c
r
u
o
s
e
R

3
0
0
2

e
c
n
a
n
r
e
v
o
G

f
o

l
i
c
n
u
o
C
e
h
t

f
o

d
n
a

t
n
e
m
a
i
l
r
a
P

n
a
e
p
o
r
u
E

e
h
t

f
o

2
0
0
2
/
8
7
1

o
N

)

C
E
(

n
o
i
t
a
l
u
g
e
R

(

y
t
i
r
o
h
t
u
A
e
h
t

f
o

e
c
n
e
t
e
p
m
o
C

e
c
n
e
t
e
p
m
o
c

y
t
i
n
u
m
m
o
C

f
o

s
a
e
r
A

y
t
a
e
r
T

e
h
t

m
o
r
f

g
n
i
v
i
r
e
d

i

s
n
o
n
p
o

i

c
i
f
i
t

r
e
b
m
e
M

r
e
p

e
v
i
t
a
t
n
e
s
e
r
p
e
r

e
n
O

e
t
a
t
S

s
e
i
t
u
D

r
o
t
c
e
r
i

D
e
v
i
t
u
c
e
x
E

e
h
t

e
s
i
v
d
a

o
T

-
n
e
i
c
s

’

s
y
t
i
r
o
h
t
u
A
e
h
t
p
u
w
a
r
d
o
T

-
i
c
S

d
n
a

e
e
t
t
i

m
m
o
C

c
i
f
i
t
n
e
i
c
S

.

4

:
s
l
e
n
a
P

c
i
f
i
t
n
e

y
l
i
s
a
e

d
n
a

e
v
i
t
c
e
j
b
o

,
e
l

b
a

-
a
m
r
o
f
n

i

e
l

b

i
s
n
e
h
e
r
p
m
o
c

d
n
a

-
i
l
e
r

h
t
i

w
s
e
i
t
r
a
p

d
e
t
s
e
r
e
t
n

i

c
i
l

b
u
p

e
h
t

e
d

i
v
o
r
p

o
T

—

n
o
i
t

-
s
y
s

t
r
e
l
a

i

d
p
a
r

’

s
n
o
i
s
s
i

m

-

m
o
C

e
h
t

n

i

t
r
a
p

e
k
a
t

o
T

—

.

m
e
t

n
o
i
t
a
r
e
p
o
o
c

n
o
i
t
i
s
o
p
m
o
C

l
a
n
o
i
t
a
n
r
e
t
n

i

e
v
o
r
p
m

i

o
T

—

m
u
r
o
F

y
r
o
s
i
v
d
A

.

3

t
n
e
m
e
g
a
n
a
m

s
k
s
i
r

-
c
e
r

s
’
l
i
c
n
u
o
C

e
h
t

n
o

,
t
n
e
m
a
i
l
r
a
P

n
o
i
t
a
d
n
e
m
m
o

y
t
i
r
o
h
t
u
a

e
g
r
a
h
c
s
i
D

.

6

s
r
o
t
i
d
u
A

f
o

t
r
u
o
C

t
i
d
u
a

l
a
n
r
e
t
x
E

.

5

.

y
t
i
r
o
h
t
u
A
e
h
t

y
b

d
e
i
l

p
p
u
s

n
o
i
t
a
m
r
o
f
n
I

:
e
c
r
u
o
S

C 324/42

EN

Official Journal of the European Union

30.12.2004

2

e
l
b
a
T

r
a
e
y

l
a
i
c
n
a
n
i
f

3
0
0
2

e
h
t

r
o
f

t
e
g
d
u
b

e
h
t

f
o

n
o
i
t
a
t
n
e
m
e
l
p
m

I

—
y
t
i
r
o
h
t
u
A
y
t
e
f
a
S

d
o
o
F

n
a
e
p
o
r
u
E

)
o
r
u
e

n
o
i
l
l
i

m

(

e
r
u
t
i
d
n
e
p
x
E

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

e
l
b
a
l
i
a
v
A

l
a
i
c
n
a
n
i
f

m
o
r
f

r
e
v
o
-
y
r
r
a
c

d
n
a

t
e
g
d
u
b

3
0
0
2

(

)

2
0
0
2

r
a
e
y

r
e
v
o

d
e
i
r
r
a
c

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

l
a
i
c
n
a
n
i
f

s
u
o
i
v
e
r
p

e
h
t

m
o
r
f

)
1
(

r
a
e
y

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

t
e
g
d
u
b

l
a
n
i
F

d
e
l
l
e
c
n
a
c

d
e
i
r
r
a
c

r
e
v
o

d
i
a
p

-

m
o
c

d
e
t
t
i

m

d
e
r
e
t
n
e

-
n
a
c

d
e
l
l
e
c

d
i
a
p

d
e
r
e
t
n
e

-
n
a
c

d
e
l
l
e
c

d
e
i
r
r
a
c

r
e
v
o

d
i
a
p

-

m
o
c

d
e
t
t
i

m

d
e
r
e
t
n
e

e
r
u
t
i
d
n
e
p
x
e

f
o

n
o
i
t
a
c
o

l
l

A

d
e
t
c
e
l
l

o
c

e
u
n
e
v
e
R

4
0

,

8
0

,

7
1

,

9
2

,

1
0

,

2
1

,

9
2

,

2
4

,

6
3

,

1
1

,

2
1

,

9
5

,

7
3

,

1
4

,

2
2

,

1
3

,

0
4

,

9
9

,

8
5

,

,

0
3
1

0
0

,

2
0

,

0
0

,

2
0

,

0
0

,

1
0

,

1
0

,

2
0

,

0
0

,

3
0

,

1
0

,

4
0

,

4
0

,

6
0

,

7
1

,

7
2

,

,

1
0

,

2
1

,

9
2

2
4

,

6
3

,

0
1

,

1
1

,

7
5

,

,

7
3

,

1
4

I

e
l
t
i
T

f
f
a
t
S

I
I

e
l
t
i
T

,

0
0
1

,

2
2

,

8
2

n
o
i
t
a
r
t
s
i
n
m
d
A

i

,

0
0

,

0
4

9
9

,

,

6
2
1

l
a
t
o
T

,

7
5

e
r
u
t
i
d
n
e
p
x
e

g
n
i
t
a
r
e
p
O

I
I
I

e
l
t
i
T

,

0
0

,

0
0
1

e
u
n
e
v
e
R

d
e
r
e
t
n
e

e
u
n
e
v
e
R

t
e
g
d
u
b

l
a
n
i
f

e
h
t

n

i

l
a
i
c
n
a
n
i
f

e
h
t

r
o
f

r
a
e
y

,

6
2
1

0
0

,

.

m
p

.

,

6
2
1

e
u
n
e
v
e
r

f
o

n
i
g
i
r

O

-
b
u
s

y
t
i
n
u
m
m
o
C

s
e
i
d
i
s

s
e
i
d
i
s
b
u
s

r
e
h
t
O

l
a
t
o
T

e
u
n
e
v
e
r

r
e
h
t
O

l
a
i
c
n
a
n
i
f

e
h
t

r
o
f

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

y
l
n
O

.

2
0
0
2

r
a
e
y

l
a
i
c
n
a
n
i
f

e
h
t

r
o
f

n
o
i
t
a
g
e
l
e
d

y
b

r
e
c
i
f
f

O
g
n
i
s
i
r
o
h
t
u
A
s
t
i

s
a
w
n
o
i
s
s
i

m
m
o
C
e
h
t

t
a
h
t

d
n
u
o
r
g

e
h
t

n
o

s
t
n
u
o
c
c
a

s
t
i

n

i

m
e
h
t

f
o

e
d
a
m
e
s
u

e
h
t

d
n
a

s
r
e
v
o
-
y
r
r
a
c

c
i
t
a
m
o
t
u
a

d
e
d
u
l
c
n

i

t
o
n

s
a
h

y
t
i
r
o
h
t
u
A
e
h
T

)
1
(

.
s
t
n
u
o
c
c
a

n
w
o

s
t
i

n

i

y
t
i
r
o
h
t
u
A
e
h
t

y
b

d
e
d
i
v
o
r
p

a
t
a
d

e
h
t

e
s
i
r
a
m
m
u
s

s
e
l
b
a
t

e
s
e
h
T

.

y
t
i
r
o
h
t
u
A
e
h
t
y
b

d
e
i
l

p
p
u
s

n
o
i
t
a
m
r
o
f
n

i

:
e
c
r
u
o
S

.

y
t
i
r
o
h
t
u
A
e
h
t

y
b

s
t
n
u
o
c
c
a

e
h
t

n

i

d
e
r
e
t
n
e

d
n
a

d
e
g
a
n
a
m
e
r
e
w
y
l
l
a
c
i
t
a
m
o
t
u
a

r
e
v
o

d
e
i
r
r
a
c

t
o
n

e
r
e
w

t
a
h
t

2
0
0
2

r
a
e
y

.

i

g
n
d
n
u
o
r

o
t

e
u
d

s
e
c
n
e
r
e
f
f
i
d

e
d
u
l
c
n

i

y
a
m

s
l
a
t
o
t

e
h
T

:

B
N

30.12.2004

EN

Official Journal of the European Union

C 324/43

European Food Safety Authority — Revenue and expenditure account for the 2003 financial year

Table 3

(1 000 euro)

Revenue
Commission subsidies
Other revenue

Expenditure

Staff — Title I of the budget
Payments
Appropriations carried over

Administration — Title II of the budget
Payments
Appropriations carried over

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

Exchange-rate difference

NB: The totals may include differences due to rounding.
information supplied by the Authority.
Source:

Total revenue (a)

Total expenditure (b)

Outturn for the financial year (a – b)

Balance for the financial year

2003

10 284
33

10 317

3 567
149

1 092
1 189

1 278
2 895

10 171

146

0

146

C 324/44

EN

Official Journal of the European Union

30.12.2004

European Food Safety Authority — Balance sheet at 31 December 2003

Table 4

Assets

Fixed assets

Intangible assets

Equipment and furniture

Computer equipment

Depreciation

Current assets

Recovery orders

Sundry accounts receivable

Cash accounts

Bank accounts

Imprest account

Liabilities

Fixed capital

Own capital

Balance for the financial year

2003

362

106

701

Subtotal

– 401

Current liabilities

Subtotal

769

Automatic carry-overs of appropriations

(1 000 euro)

2003

769

146

915

4 233

8

Subtotal

4 241

Subtotal

6

6

Salary deductions

Suspense accounts

Sums to be re-used

Subtotal

1

2

3

4 342

15

Subtotal

4 357

Suspense accounts

33

NB: The totals may include differences due to rounding.
information supplied by the Authority.
Source:

Total

5 162

Total

5 162

30.12.2004

EN

Official Journal of the European Union

C 324/45

THE AUTHORITY’S REPLIES

The description and validation of the accounting systems

7.
will be carried out in the course of the 2004 financial year.

A start was made on strengthening the IT system in March

9.
2004. The principle aims are:

8.
As a result of the observations made, checks on the deter-
mination of the grades and steps attributed to newly recruited
staff were validated and dated by the head of Human
Resources. The data relating to the individual rights of staff were
also validated.

1.

2.

3.

to ensure the reliability of the IT infrastructure;

to create, document and introduce operational procedures;

to rationalise the IT software systems, work processes and
the flow of information.

These activities are intended to give the Authority an effective IT
system to match the increases in its activities.