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

30.12.2004

EN

Official Journal of the European Union

C 324/61

on the annual accounts of Eurojust for the 2003 financial year together with
Eurojust’s replies

REPORT

(2004/C 324/09)

CONTENTS

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

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

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

1

2-5

6-9

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

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

62

62

62

63

67

Paragraph

Page

C 324/62

EN

Official Journal of the European Union

30.12.2004

INTRODUCTION

1.
Eurojust, which became operational at the end of 2002,
was set up by Council Decision No 2002/187/JHA (1) with a view
to reinforcing the fight against serious crime. Its objective is to
improve the coordination of investigations and prosecutions cov-
ering the territories of several Member States of the European
Union, as well as that of non-member States. Table 1 contains a
summary of Eurojust’s powers and activities which is based on
information provided by Eurojust itself.

THE COURT’S OPINION

2.
This opinion is addressed to the European Parliament and
the Council pursuant to Article 36 of Council Decision No
2002/187/JHA (1).

The Court has examined the annual accounts of Eurojust
3.
for the financial year ended 31 December 2003. In accordance
with Article 36 of Council Decision No 2002/187/JHA of
28 February 2002 (1), the budget was implemented on the respon-
sibility of Eurojust’s Administrative Director. This responsibility
includes the drawing-up and presentation of the accounts (2), in
accordance with the internal financial provisions provided for in
Article 37 of the Council Decision. The Court of Auditors is
required under Article 248 of the Treaty establishing the Euro-
pean Community to audit these accounts.

The Court has thus obtained reasonable assurance that the
5.
annual accounts for the financial year ended 31 December 2003
were reliable and that the underlying transactions, taken as a
whole, were legal and regular. The content of the following obser-
vations does not call the 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 shown in Table 2. Eurojust’s economic
outturn account and balance sheet for the financial year 2003 are
presented in summary form in Tables 3 and 4.

7.
Eurojust was unable to adopt its new financial regulation
during the financial year. Pending adoption, it has been applying
the framework financial
the decentralised
bodies (3). The documentation describing the roles and tasks of
those responsible for the internal control system is still unclear.
Supporting documents for orders or for the receipt of goods and
services are not all kept.

regulation for

8.
Article 43(1)(e) of the framework financial regulation
stipulates that the accounting officer shall validate the systems
laid down by the authorising officer to supply or justify account-
ing information. No such validation took place during the finan-
cial year.

4.
The Court carried out its audit in accordance with its
auditing standards and policies. These 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 that it
considered necessary in this context.

9.
The management of transfers of appropriations must be
monitored more closely. In one case, the Eurojust College was
notified of a transfer of 349 500 euro even though the sum was
already part of the amending budget presented a few weeks ear-
lier. A transfer of 8 500 euro was entered in the budgetary
accounts without the College being informed.

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

p. 1).

(2) As required under Article 36 of the Decision setting up Eurojust, the
final accounts for the financial year 2003 were drawn up on 7 Sep-
tember 2004 and forwarded to the Parliament, the Commission and
the Court of Auditors. The Court received them on 24 September
2004. A summarised version of these accounts is published in the
tables annexed to this report.

(3) Commission Regulation (EC, Euratom) No 2343/2002 of 19 Decem-

ber 2002 (OJ L 357, 31.12.2002, p. 72).

30.12.2004

EN

Official Journal of the European Union

C 324/63

1

e
l
b
a
T

)

A
H

J
/
7
8
1
/
2
0
0
2
(

2
0
0
2

y
r
a
u
r
b
e
F

8
2

f
o

n
o
i
s
i
c
e
D

l
i
c
n
u
o
C

)
e
u
g
a
H
e
h
T
(

j

t
s
u
o
r
u
E

)
4
4
1
(

2
2
2

:
s
e
s
a
c

l
a
r
e
t
a
l
i

B

)
o
r
u
e

n
o
i
l
l
i

m

,

8
2
(

o
r
u
e

n
o

i
l
l
i

m

8

e
h
t

y
b

)

%
0
0
1
(

)

%
0
0
1

(

l
l

u
f

n

i

d
e
d
n
u
f

d
e
d
i
v
o
r
p

s
e
c
i
v
r
e
s

d
n
a

s
e
i
t
i
v
i
t
c
A

)
s
t
e
k
c
a
r
b

n
i

2
0
0
2

r
o
f

a
t
a
D

(

j

t
s
u
o
r
u
E

o
t

e
l
b
a
l
i
a
v
a

e
d
a
m

s
e
c
r
u
o
s
e
R

)
s
t
e
k
c
a
r
b

n
i

2
0
0
2

r
o
f

a
t
a
D

(

e
c
n
a
n
r
e
v
o
G

)
0
2
(

6
2

:
s
g
n
i
t
e
e
m

f
o

r
e
b
m
u
N

:
t
e
g
d
u
b

l
a
n
i
F

r
o
f

e
l
b

i
s
n
o
p
s
e
r

s
i

e
g
e
l
l

o
C

e
h
T

.

1

n
o
i
t
a
r
e
p
o

d
n
a

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

e
h
t

j

.
t
s
u
o
r
u
E

f
o

:

U
E

f
o

d
e
s
o
p
m
o
c

s
i

e
g
e
l
l

o
C

e
h
T

.

2

:
s
t
c
a

j

t
s
u
o
r
u
E

,
s

m
e
t
s
y
s

l
a
g
e
l

l
a
n
o
i
t
a
n

t
n
e
t
e
p
m
o
c

l
a
n
o
i
t
a
n

s
u
o
i
r
a
v

e
h
t

n
e
e
w
t
e
b

n
e
e
w
t
e
b

,

n
o
i
t
a
n
d
r
o
o
c

i

n
o
i
t
a
r
e
p
o
o
c

e
s
i
n
a
g
r
o

o
T

e
v
o
r
p
m

i

d
n
a

e
t
a
l
u
m

i
t
s

o
T

—

2
0
0
2

y
r
a
u
r
b
e
F

8
2

f
o

n
o
i
s
i
c
e
D

l
i
c
n
u
o
C

e
h
t

n

i

d
e
n
i
f
e
d

s
a

s
r
e
w
o
p

j

s
’
t
s
u
o
r
u
E

e
h
t

n

i

d
e
t
a
l
u
p
i
t
s

y
t
i
l
i

b
i
s
n
o
p
s
e
r

f
o

s
a
e
r
A

s
k
s
a
T

)

A
H

J
/
7
8
1
/
2
0
0
2

(

s
e
v
i
t
c
e
j
b
O

-
o
r
p

o
t

s
i

e
v
i
t
c
e
j
b
o

’

s
n
o
n
U

i

e
h
T

i

n
o
n
U
n
a
e
p
o
r
u
E

n
o

y
t
a
e
r
T

)

%
6
(

%
4

:
s
g
n
i
e
b

n
a
m
u
h

n

i

)
3
(

8
1

:
s
k
s
a
t

l
a
n
o
i
t
a
r
e
p
o

f
o

t
r
u
o
C

e
h
t

:
l

o
r
t
n
o
c

l
a
n
r
e
t
x
E

.

6

.
s
r
o
t
i
d
u
A

)

%
2
(

%
8

:

g
n
i
r
e
d
n
u
a
l
-
y
e
n
o
M

)
6
(

0
2

:
s
k
s
a
t

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

i

)

%
4
2
(

%
1
3

:
r
e
h
t
O

)
3
(

5

:
s
k
s
a
t

d
e
x
i
m

-

m
o
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
e
h
t
y
b
n
e
v
i
g
s
i
e
g
r
a
h
c
s
i
D

.

7

.

n
o
i
t
a
d
n
e
m

)

%
6

(

%
3

:

g
n

i
l
g
g
u
m
S

g
n
i
k
c
i
f
f
a
r
T

)

%
7
(

%
4

:
r
e
d
r
u
M

)
2
1
(

3
4

:
f
f
a
t
s

l
a
t
o
T

t
u
o

g
n
i
y
r
r
a
c

e
h
t

y
b

i

d
e
t
n
o
p
p
a

y
l
s
u
o
m
n
a
n
u

i

s
i

r
o
t
c
e
r
i
D
e
v
i
t
a
r
t
s
i
n
m
d
A
e
h
T

i

.

5

.
e
g
e
l
l

o
C

)
4
1
2
(

0
0
3

:
s
e
s
a
c

f
o

r
e
b
m
u
n

l
a
t
o
T

)
0
7
(

8
7

:
s
e
s
a
c

l
a
r
e
t
a
l
i
t
l
u
M

:

3
0
0
2

r
e
b
m
e
c
e
D

1
3

t
a

s
a

f
f
a
t
S

)

%
0
3
(

%
2
2

:

d
u
a
r
F

-
h
s
i
l

b
a
t
s
e

e
h
t

n

i

d
e
t
s
i
l

s
t
s
o
p

)
6
4
(

3
5

n
a
l
p

t
n
e
m

)

%
6
1
(

%
2
2

:

g
n
i
k
c
i
f
f
a
r
t
-
g
u
r
D

)
5
(

8
2

:

d
e
i
p
u
c
c
o

s
t
s
o
p

y
b
d
e
d
n
o
c
e
s

s
r
e
b
m
e
m

l
a
n
o
i
t
a
n

-
r
o
c
c
a

n

i

e
t
a
t
S

r
e
b
m
e
M

h
c
a
e

,

g
n
i
e
b
m
e
t
s
y
s
l
a
g
e
l
s
t
i

h
t
i

w
e
c
n
a
d

e
c
i
l

o
p

r
o

e
g
d
u

j

,
r
o
t
u
c
e
s
o
r
p

a

-
e
p
m
o
c

t
n
e
l
a
v
i

u
q
e

f
o

r
e
c
i
f
f
o

.
e
c
n
e
t

-

m
e
m

l
a
n
o
i
t
a
n

e
h
t

g
n
o
m
a
m
o
r
f

t
n
e
d
i
s
e
r
P

s
t
i

s
t
c
e
l
e

e
g
e
l
l

o
C

e
h
T

.

3

.
s
r
e
b

)

%
9
(

%
6

:

m

s
i
r
o
r
r
e
T

-
n
o
c

y
r
a
i
l
i
x
u
a
(

s
t
s
o
p

r
e
h
t
o

)
7
(

5
1
+

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

,
s
t
c
a
r
t

)
f
f
a
t
s

y
c
n
e
g
a
-
t
n
e
m
y
o
p
m
e

l

,
f
f
a
t
s

-
r
e
p

f
o

g
n
i
s
s
e
c
o
r
p

e
h
t

s
k
c
e
h
c

y
d
o
B

y
r
o
s
i
v
r
e
p
u
S

t
n

i
o
J

e
h
T

.

4

.
a
t
a
d

l
a
n
o
s

-

m
e
m

l
a
n
o
i
t
a
n
s
t
i

h
g
u
o
r
h
t

—

s
r
e
b

.
e
g
e
l
l

o
C
a

s
a

r
o

—

f
o

s
e
i
t
i
r
o
h
t
u
a

t
n
e
t
e
p
m
o
c

e
h
t

f
I

d
e
n
r
e
c
n
o
c

e
t
a
t
S

r
e
b
m
e
M

e
h
t

e
h
t

s
a
h

o
t

d
n
o
p
s
e
r

o
t

t
o
n

e
d

i
c
e
d

j

t
s
u
o
r
u
E

h
c
i
h
w

s
t
s
e
u
q
e
r

y
f
i
t
o
n

y
e
h
t

,
e
g
e
l
l

o
C

a

s
a

d
e
u
s
s
i

.
s
n
o
s
a
e
r

r
i
e
h
t

f
o

j

t
s
u
o
r
u
E

r
e
b
m
e
M
e
h
t

f
o

s
e
i
t
i
r
o
h
t
u
a

s
n
o
i
t
a
g
i
t
s
e
v
n

i

f
o

,
s
e
t
a
t
S

o
t

n

i

d
n
a

s
n
o
i
t
u
c
e
s
o
r
p

d
n
a

,

n
o
i
t
a
r
e
p
o
o
c

e
v
o
r
p
m

i

g
n
i
t
a
t
i
l
i
c
a
f

y
b

r
a
l
u
c
i
t
r
a
p

-
a
m
r
o
f
n

i

f
o

e
g
n
a
h
c
x
e

e
h
t

-
s
i
s
s
a

l
a
g
e
l

l
a
u
t
u
m

,

n
o
i
t

-
n
e
m
e
l
p
m

i

e
h
t

d
n
a

e
c
n
a
t

n
o
i
t
i

d
a
r
t
x
e

f
o

n
o
i
t
a
t

.
s
t
s
e
u
q
e
r

e
h
t

e
h
t

f
o

l
e
v
e
l

h
g
i
h

a

h
t
i

w
s
n
e
z
i
t
i
c

e
d
i
v

,

m
o
d
e
e
r
f

f
o

a
e
r
a

n
a

i

n
h
t
i

w
y
t
e
f
a
s

.
e
c
i
t
s
u

j

d
n
a

y
t
i
r
u
c
e
s

-
a
r
e
p
o
o
c

s
e
g
a
r
u
o
c
n
e

l
i
c
n
u
o
C
e
h
T

g
n

i
l

j

b
a
n
e
y
b
t
s
u
o
r
u
E
h
g
u
o
r
h
t
n
o
i
t

i

-
a
n
d
r
o
o
c

r
e
p
o
r
p

e
t
a
t
i
l
i
c
a
f

o
t

t
i

’

s
e
t
a
t
S

r
e
b
m
e
M
e
h
t

n
e
e
w
t
e
b

n
o
i
t

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

g
n
i
t
u
c
e
s
o
r
p

l
a
n
o
i
t
a
n

)
1
3

d
n
a

9
2

s
e
l
c
i
t
r

A

(

-
i
s
n
o
p
s
e
r

f
o
s
a
e
r
a
n
i
a
m

j

s
’
t
s
u
o
r
u
E

,
s
’
l

o
p
o
r
u
E

s
a

e
m
a
s

e
h
t

e
r
a

y
t
i
l
i

b

,

m

s
i
r
o
r
r
e
t

t
s
n
i
a
g
a

t
h
g
i
f

e
h
t

.
e
.
i

r
a
l
u
c
i
t
r
a
p

n

i

,
e
m

i
r
c

d
e
s
i
n
a
g
r
o

t
n
e
t
e
p
m
o
c

e
h
t

t
r
o
p
p
u
s
o
T

—

-
a
r
g
i
m
m

i

l
a
g
e
l
l
i

,

g
n
i
k
c
i
f
f
a
r
t
-
g
u
r
d

r
e
b
m
e
M
e
h
t

f
o

s
e
i
t
i
r
o
h
t
u
a

r
e
d
n
e
r

o
t

r
e
d
r
o

n

i

s
e
t
a
t
S

d
n
a

s
n
o
i
t
a
g
i
t
s
e
v
n

i

r
i
e
h
t

-
c
e
f
f
e

e
r
o
m

s
n
o
i
t
u
c
e
s
o
r
p

.
e
v
i
t

,

g
n
i
k
c
i
f
f
a
r
t

e
l
c
i
h
e
v

t
i
c
i
l
l
i

,

n
o
i
t

e
h
t

,
s
g
n
i
e
b

n
a
m
u
h

n

i

g
n
i
k
c
i
f
f
a
r
t

-
k
c
i
f
f
a
r
t

,

y
e
n
o
m

f
o
g
n
i
t
i
e
f
r
e
t
n
u
o
c

,
s
e
c
n
a
t
s
b
u
s

e
v
i
t
c
a
o
d
a
r

i

n

i

g
n

i

l
a
t
n
e
m

i
r
t
e
d

s
t
c
a

,
e
m

i
r
c

r
e
t
u
p
m
o
c

a

g
n
i
v
l
o
v
n

i

s
e
r
u
d
e
c
o
r
p

-
n
o
n

a

d
n
a

e
t
a
t
S

r
e
b
m
e
M

.
e
t
a
t
S

r
e
b
m
e
m

h
t
i

w

t
r
o
p
p
u
s

e
d
i
v
o
r
p

o
T

—

a

g
n
i
v
l
o
v
n

i

s
e
r
u
d
e
c
o
r
p

e
h
t

d
n
a

e
t
a
t
S

r
e
b
m
e
M

h
t
i

w

t
r
o
p
p
u
s

e
d
i
v
o
r
p

o
T

—

.

y
t
i
n
u
m
m
o
C

.

g
n
i
r
e
d
n
u
a
l
-
y
e
n
o
m
d
n
a

j

.
t
s
u
o
r
u
E

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

s
t
s
e
r
e
t
n

i

l
a
i
c
n
a
n
i
f

’

i

s
n
o
n
U
e
h
t

o
t

C 324/64

EN

Official Journal of the European Union

30.12.2004

e
r
u
t
i
d
n
e
p
x
E

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

t
e
g
d
u
b

l
a
n
i
f

e
h
t

r
e
d
n
u

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

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

—

j

t
s
u
o
r
u
E

)
o
r
u
e

n
o
i
l
l
i

m

(

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

e
l
b
a
l
i
a
v
A

)

2
0
0
2

r
a
e
y

l
a
i
c
n
a
n
i
f

e
h
t

d
n
a

t
e
g
d
u
b

3
0
0
2

(

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

-
o
r
p
p
a

-
a
i
r
p

s
n
o
i
t

-
n
a
c

d
e
l
l
e
c

3
0

,

7
0

,

6
0

,

6
1

,

2
0

,

0
1

,

1
0

,

3
1

,

0
2

,

6
2

,

0
1

,

6
5

,

2
2

,

3
3

,

1
1

,

6
6

,

5
2

,

3
4

,

7
1

,

5
8

,

0
0

,

0
0

,

0
0

,

0
0

,

r
a
e
y

d
i
a
p

0
0

,

3
0

,

1
0

,

4
0

,

-
t
u
o

-
d
n
a
t
s

g
n

i

-

m
o
c

-
t
i

m

s
t
n
e
m

0
0

,

3
0

,

1
0

,

4
0

,

-
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
v
i
e
c
e
r

e
u
n
e
v
e
R

3
0

,

7
0

,

6
0

,

,

6
1

2
0

,

,

0
1

,

1
0

3
1

,

0
2

,

3
2

,

9
0

,

2
5

,

2
2

,

,

0
3

,

0
1

2
6

,

5
2

,

0
4

,

6
1

,

1
8

,

l
a
t
o
T

s
e
i
t
i
v
i
t
c
a

l
a
n
o
i
t
a
r
e
p
O

I
I
I

e
l
t
i
T

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

i

I

e
l
t
i
T

f
f
a
t
S

I
I

e
l
t
i
T

,

2
7

0
0

,

,

0
0

2
7

,

0
8

,

0
0

,

1
0

,

1
8

,

e
u
n
e
v
e
r

f
o

e
c
r
u
o
S

-
b
u
s

y
t
i
n
u
m
m
o
C

s
e
i
d
i
s

l
a
t
o
T

t
s
e
r
e
t
n

i

l
a
i
c
n
a
n
i
F

s
u
o
e
n
a
l
l
e
c
s
i

M

e
u
n
e
v
e
r

.
s
t
n
u
o
c
c
a

n
w
o

s
t
i

n

i

j

t
s
u
o
r
u
E

y
b

d
e
i
l

p
p
u
s

a
t
a
d

e
h
t

s
e
s
i
r
a
m
m
u
s

e
l
b
a
t

s
i
h
T

.
a
t
a
d

j

t
s
u
o
r
u
E

:
e
c
r
u
o
S

e
u
n
e
v
e
R

d
e
r
e
t
n
e

e
u
n
e
v
e
R

l
a
n
i
f

e
h
t

r
e
d
n
u

e
h
t

r
o
f

t
e
g
d
u
b

r
a
e
y

l
a
i
c
n
a
n
i
f

30.12.2004

EN

Official Journal of the European Union

C 324/65

Eurojust — Economic outturn accounts for the financial years 2003 and 2002

Table 3

Operating revenue
Community subsidies
Miscellaneous revenue

Operating expenditure
Purchases of goods and services
Staff costs
Depreciation

Source: Eurojust data.

2003

7 125
12

7 137

3 228
2 112
211

5 551

1 586

(1 000 euro)

2002

1 478
0

1 478

378
256
29

663

815

Total (a)

Total (b)

Outturn for the financial year (a – b)

C 324/66

EN

Official Journal of the European Union

30.12.2004

Eurojust — Balance sheet at 31 December 2003 and 31 December 2002

Table 4

Assets

2003

2002

Liabilities

2003

2002

Intangible assets (1)

62

6

Own capital

(1 000 euro)

Fixed assets (1)

Equipment, machinery and tools

Furniture and vehicles

Computer equipment

114

492

460

Subtotal

1 066

20

207

451

678

Financial assets

1

0

Current assets

Current assets

Sundry accounts receivable

Disposable assets

232

34

266

1 731

158

30

188

241

Subtotal

Budget outturn (a)

Result of adjustments (b)

Economic outturn (a + b)

Result carried over from previous years

778

808

1 586

815

Subtotal

2 401

– 80

895

815

0

815

Provisions for risks and charges

396

0

Current liabilities

Current liabilities

Other liabilities

24

305

329

173

125

298

Subtotal

Intangible and fixed assets are depreciated on a monthly basis.

(1)
Source: Eurojust data. This table summarises the data supplied by Eurojust in its own accounts.

Total

3 126

1 113

Total

3 126

1 113

30.12.2004

EN

Official Journal of the European Union

C 324/67

THE COURT’S REPLIES

On 11 November 2003 the College of Eurojust adopted
7.
the proposal for a new Financial Regulation submitted to it by the
Administrative Director and its text was forwarded to the Com-
mission for approval.

Eurojust has revised its guidelines on financial circuits and the
separation of tasks and has finalised specific verification lists for
each financial sector.

Eurojust’s Accounting Officer took up his post in Septem-
8.
ber 2003. The time required to settle and test the accounting sys-
tems meant that it was 2004 before they could be validated.

Eurojust has decided to centralise all supporting documents in the
unit responsible for Budget and finance so as to avoid the risks
associated with them being spread throughout the operational
departments.

The experience gained in financial year 2003, Eurojust’s
9.
first complete financial year, exposed some weaknesses in the
control of budgetary transactions. This has since been strength-
ened to avoid any repetition of the problems noted by the Court.