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

30.12.2004

EN

Official Journal of the European Union

C 324/23

on the annual accounts of the European Environment Agency for the 2003 financial
year together with the Agency’s replies

REPORT

(2004/C 324/04)

CONTENTS

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

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

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

1

2-5

6-8

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

The Agency’s replies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24

24

24

25

29

Paragraph

Page

C 324/24

EN

Official Journal of the European Union

30.12.2004

INTRODUCTION

1.
The European Environment Agency (hereinafter called the
Agency) was established by Council Regulation (EEC) No 1210/90
of 7 May 1990 (1). It is responsible for setting up an observation
network that provides the Commission, the Member States and,
more generally, the public with reliable information on the state
of the environment. The information should, in particular, enable
the European Union and the Member States to take action to safe-
guard the environment and assess the effectiveness of such action.
Table 1 summarises the Agency’s competencies and activities on
the basis of information it has forwarded.

specific nature of the Community context. The Court carried out
such tests on the accounting records and applied such other pro-
cedures as it deemed necessary in the circumstances.

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.

THE COURT’S OPINION

OBSERVATIONS

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

3.
The Court has examined the annual accounts of the
Agency for the financial year ended 31 December 2003. In accor-
dance with Article 13 of Council Regulation (EEC) No 1210/90,
the budget was implemented on the responsibility of the Direc-
tor. This responsibility includes the drawing-up and presentation
of the accounts (3), in accordance with the internal financial pro-
visions adopted on the basis of Article 14 of Council Regulation
(EEC) No 1210/90. The Court of Auditors is required under
Article 248 of the Treaty establishing the European Community
to examine these accounts.

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

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 (4). The Agency’s rev-
enue and expenditure account and balance sheet for the 2003
financial year are presented in summary form in Tables 3 and 4.

Contrary to the provisions of the Agency’s financial regu-
7.
lation (5), recovery orders are not issued on a systematic basis
when claims are established. This was the case for claims amount-
ing to 2 539 000 euro, 1 472 000 euro of which had already
been collected.

8.
The statements for the Agency’s seven bank accounts were
not reconciled with the corresponding balances in the accounts
during the course of 2003. Reconciliation should be carried out
monthly and the details forwarded to the responsible person in
the administration.

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 120, 11.5.1990.
(2) OJ L 248, 16.9.2002, p. 1.
(3) As required under Article 13(3) of Council Regulation (EEC) No
1210/90, the final accounts of all the Agency’s revenue and expendi-
ture for the financial year 2003 were drawn up on 6 August 2004 and
were sent to the Court of Auditors. They were received by the Court
on 22 September 2004. A summary version of these accounts is pre-
sented in the tables annexed to this report.

(4) All the tables in this report have been drawn up on the basis of the
most accurate values possible for the data used. The totals may include
minimal differences due to rounding for the purposes of presentation.
A dash indicates a non-existent or zero value and 0,0 indicates a value
below the rounding threshold.

(5) Article 53(2).

30.12.2004

EN

Official Journal of the European Union

C 324/25

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EN

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30.12.2004

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30.12.2004

EN

Official Journal of the European Union

C 324/27

European Environment Agency — Revenue and expenditure account for the financial years 2003 and 2002

Table 3

2003

2002

(1 000 euro)

Total revenue (a)

Revenue
Community subsidies
Other 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 activities — Title III of the budget
Payments
Appropriations carried over

Total expenditure (b)

Outturn for the financial year (a – b)

Balance carried over from the previous financial year
Appropriations carried over and cancelled
Sums for re-use from the previous financial year not used
Exchange-rate differences
Adjustments

NB: The totals may include differences due to rounding.
Source:

Information supplied by the Agency. These tables summarise the data provided by the Agency in its own accounts.

Balance for the financial year

21 380
8 423
89

29 891

11 123
315

2 447
395

5 997
7 008

27 284

2 607

– 7 427
617
36
– 4
– 18

– 4 190

18 749
1 136
198

20 083

9 714
1 018

2 054
247

6 493
5 611

25 136

– 5 053

– 3 275
889
8
4
0

– 7 427

C 324/28

EN

Official Journal of the European Union

30.12.2004

European Environment Agency — Balance sheet at 31 December 2003 and 31 December 2002

Table 4

Assets

2003

2002

Liabilities

2003

2002

(1 000 euro)

Fixed assets

Computer equipment

Equipment and furniture

Financial fixed assets

Depreciation

Stocks

Office supplies

Current assets

Community subsidies

Other subsidies

Recovery orders

Sundry accounts receivable

Recoverable VAT

Cash accounts

Bank accounts

Imprest account

Suspense accounts and accruals

Suspense accounts

Own capital

1 847

Own capital

2 254

405

1 366

2 302

425

1 265

1 295

Balance for the financial year

– 4 190

– 7 427

Subtotal

– 2 925

– 6 133

– 2 860

– 3 237

Current liabilities

Subtotal

1 232

1 269

Commission

Subtotal

Other contributors

Automatic carry-overs

Sundry accounts payable

Deductions from salaries

26

26

5 263

2 270

Suspense accounts and deferrals

Sums to be reused

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226

153

266

33

33

3 124

1 066

65

127

232

3 124

1 066

8 852

0

417

5 263

2 270

7 591

769

111

Subtotal

13 460

16 003

212

65

277

175

226

400

Subtotal

Subtotal

4 614

8 178

4 892

40

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4 932

Subtotal

0

0

740

40

780

18

18

NB: The totals may include differences due to rounding.
Source:

Information supplied bythe Agency. These tables summarise the data provided by the Agency in its own accounts.

Total

10 811

10 271

Total

10 811

10 271

30.12.2004

EN

Official Journal of the European Union

C 324/29

THE AGENCY’S REPLIES

The need to reinforce the management of recover-
7 and 8.
ies and the requirement for regular reconciliations of the accounts
is recognised by the European Environment Agency.

To remediate the resource limitations that have occurred and to
increase the capacities it has been decided to recruit an accoun-
tant at
the establishment
table 2004.

the administrator

level against

In the short term, an EEA task force on accounting is being estab-
lished to ensure regular and correct operations throughout the
year, to implement accrual accounting and to prepare for the
closing of the accounts against the necessary standards and
requirements.