Publication of the final accounts for the financial year 2003 — European Monitoring Centre for Drugs and Drug Addiction
Date: 2005-03-31
Institutions: European Commission
Subjects: European Monitoring Centre for Drugs and Drug Addiction, financial year, implementation of the budget, publication of accounts

31.3.2005

EN

Official Journal of the European Union

C 78/51

Publication of the final accounts for the financial year 2003 — European Monitoring Centre for
Drugs and Drug Addiction

(2005/C 78/14)

The complete version of the final accounts may be found at the following address:

http://www.emcdda.eu.int/index.cfm?fuseaction=public.Content&nNodeID=380&sLanguageISO=EN

Table 1

Implementation of the budget for the financial year 2003

Revenue

Source of revenue

Revenue entered
in the final budget
for the financial
year

Revenue received

Expenditure allocation

Community
subsidies

Phare subsidies

Other subsidies

Other revenue

9,3

0,5

0,4

0,0

Title I
Staff

Title II
Administration

Title III
Operating activities

9,3

0,3

0,4

0,1

Appropriations in the final budget

Expenditure

Appropriations carried over
from the previous financial
year

Available appropriations
(2003 budget and financial year 2002)

entered

com-
mitted

paid

carried
over

can-
celled

out-
standing
commit-
ments

paid

can-
celled

appro-
pri-
ations

com-
mitted

paid

carried
over

can-
celled

(million euro)

5,4

5,3

5,2

0,1

0,0

0,1

0,1

0,0

5,5

5,4

5,3

0,1

0,0

0,9

0,9

0,6

0,3

0,1

0,5

0,5

0,0

1,4

1,4

1,0

0,3

0,1

4,0

4,0

2,3

1,7

0,0

1,0

0,8

0,2

5,0

5,0

3,1

1,7

0,2

Total

10,2

10,1

Total

10,2

10,2

8,1

2,0

0,1

1,6

1,4

0,2

11,8

11,8

9,5

2,0

0,3

NB: The totals may contain differences due to rounding.

C

7
8
/
5
2

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

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

i

.

.

3
1
3
2
0
0
5

31.3.2005

EN

Official Journal of the European Union

C 78/53

Revenue and expenditure account for the financial years 2003 and 2002

Table 2

2003

2002

(1 000 euro)

Revenue

Commission subsidies

Subsidies from Norway

Phare 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

9 300

421

334

67

Total revenue (a)

10 122

5 240

88

558

272

2 281

1 679

Balance carried over from the previous financial year

Appropriations carried over and cancelled

Sums for reuse from the previous financial year not used

Refunds to the Commission

Exchange-rate differences

NB: The totals may include differences due to rounding.

Total expenditure (b)

10 117

Outturn for the financial year (a – b)

Balance for the financial year

5

1 626

221

21

– 1 584

6

295

9 000

413

735

133

10 280

4 951

80

632

509

2 525

1 001

9 698

582

639

392

—

9

3

1 626

C 78/54

EN

Official Journal of the European Union

31.3.2005

Balance sheet at 31 December 2003 and 31 December 2002

Table 3

Assets

2003

2002

Liabilities

2003

2002

(1000 euro)

Fixed assets

Intangible fixed assets

Buildings

Equipment and furniture

Computer equipment

Vehicles

Depreciation

Stocks

Current assets

Recoverable VAT

Sundry accounts receivable

Advances

Cash accounts

Bank accounts

Imprest account

Fixed capital

94

66 Own capital

3 559

3 559

Balance for the financial year

3 057

295

2 797

1 626

157

659

50

152

785

74

– 1 496

– 1 867

Subtotal

3 352

4 423

Subtotal

3 023

2 768

Automatic carry-overs

1 815

1 377

Current liabilities

34

94

66

78

28

Non-automatic carry-overs

Phare carry-overs

Sundry accounts payable

Recovery orders (1)

84

18

—

—

223

18

55

212

—

18

101

Subtotal

238

101

Subtotal

2 111

1 709

Suspense accounts

2 291

3 474

Sums to be reused

0

4

Deferred revenue

—

123

123

265

4

269

Subtotal

Suspense accounts

0

24

Subtotal

2 291

3 478

(1) Recovery orders issued, but not yet collected, that have not yet resulted in the entering of appropriations for reuse.

NB: The totals may include differences due to rounding.

Total

5 586

6 400

Total

5 586

6 400