Publication of the final accounts for the financial year 2003 — European Agency for Safety and Health at Work
Date: 2005-03-31
Institutions: European Commission
Subjects: European Agency for Safety and Health at Work, financial year, implementation of the budget, publication of accounts

31.3.2005

EN

Official Journal of the European Union

C 78/19

Publication of the final accounts for the financial year 2003 — European Agency for Safety and
Health at Work

(2005/C 78/06)

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

http://agency.osha.eu.int

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

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
appro-
pri-
ations

paid

can-
celled

appro-
pri-
ations

com-
mitted

paid

carried
over

can-
celled

(million euro)

Community
subsidies

Own revenue

Other subsidies

Other revenue

PHARE revenue

Total

13,4

0,0

0,2

p.m.

1,1

14,6

11,6

0,0

0,1

0,2

0,8

12,7

N.B.: Differences in totals are due to the effects of rounding.

Title I
Staff

Title II
Administration

Title III
Operating activities

PHARE expenditure

3,7

3,5

3,2

0,1

0,4

0,1

0,1

0,1

3,9

3,5

3,3

0,1

0,5

1,4

1,4

1,1

0,2

0,0

0,2

0,2

0,1

1,6

1,4

1,3

0,2

0,1

8,5

1,1

8,3

1,0

2,6

0,5

5,9

0,5

0,0

0,0

5,8

0,0

5,2

0,0

0,6

0,0

14,3

1,1

8,3

1,0

7,8

0,5

5,9

0,5

0,6

0,0

Total

14,6

14,1

7,5

6,6

0,5

6,2

5,5

0,8

20,8

14,1

13,0

6,6

1,2

C

7
8
/
2
0

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

Revenue

Community subsidies

Other subsidies

Other revenue

PHARE 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

PHARE expenditure

Payments

Appropriations carried over

31.3.2005

EN

Official Journal of the European Union

C 78/21

Revenue and expenditure account for the financial years 2003 and 2002

Table 2

2003

2002

(1 000 euro)

11 641

12 324

66

157

824

252

81

0

Total revenue (a)

12 688

12 657

3 245

87

1 146

186

2 559

5 859

548

502

14 131

– 1 443

– 1 108

766

1

– 191

4

– 16

3 024

136

1 140

247

2 030

5 623

0

0

12 199

458

– 2 185

609

0

0

4

7

Total expenditure (b)

Outturn for the financial year (c = a – b) (1)

Balance carried over from the previous financial year

Appropriations carried over from the previous financial year and cancelled

Sums to be re-used carried over from the previous financial year and not used

Payments against commitment cancelled in 2002

Exchange-rate differences

Adjustment entries

Budget revenue to be recovered

Other revenue to be recovered

Acquisitions of fixed assets

Depreciation (2)

Miscellaneous expenditure

Outturn for the financial year before economic adjustment (d)

– 1 987

– 1 108

850

3

207

– 186

– 1

873

0

0

0

0

0

0

Economic adjustments (e)

Balance for the financial year (d + e) (3)

– 1 113

– 1 108

(1) Calculation according to the principles of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 8).
(2)
(3) The negative balance is due to the fact that carry-overs are still being treated as expenditure, without any economic adjustment. A rough estimate of the adjustment to

In 2003 the Agency depreciated its fixed assets for the first time.

be applied suggests that the actual balance for the financial year is of the order of a million euro.

NB: Differences in totals are due to the effects of rounding.

C 78/22

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

(1 000 euro)

Fixed assets

Computer software

IT equipment

Fittings and furniture

Transportation equipment

Medium and long-term assets

Community subsidies

Stocks

Office supplies

Current assets

Community subsidies

Sundry accounts receivable

Recoverable VAT

Cash accounts

Bank and cash

Imprest account

Suspense accounts

Advances

95

136

215

0

445

0

0

6

6

Subtotal

Subtotal

Subtotal

Own capital

Own capital (1)

Balance for the financial year

Medium and long-term liabilities

145

428

614

26

1 214

Liabilities against assigned revenue

369

369

15

15

Current liabilities

Non-automatic carry-overs

Automatic carry-overs

Commission

Sundry accounts payable

Payroll deductions

1 035

681

Liabilities against assigned revenue

62

0

53

5

Suspense accounts

Subtotal

1 097

739

Recovery orders

Revenue for re-use

4 889

4 922

1

61

Subtotal

4 890

4 982

Subtotal

6

6

0

0

Total

6 445

7 319

431

1 229

– 1 113

– 1 108

Subtotal

– 682

121

Subtotal

0

0

369

369

135

193

6 498

5 813

282

128

73

0

7

19

24

736

Subtotal

7 117

6 791

11

0

11

21

17

37

Subtotal

Total

6 445

7 319

(1) The total for capital at 31 December 2003 corresponds to the sum of the gross value of fixed assets at 31 December 2002 minus historical depreciation for the period
1996 to 2002 plus the variation in the value of stock between 31.12.2002 and 31.12.2003 and adjustments on the valuation, recognition and downgrading of fixed
assets. The depreciation for 2003 has been included in the result for the year and therefore has not been deducted directly from capital.

NB: Differences in totals are due to the effects of rounding.