Publication of the final accounts for the financial year 2003 — European Centre for the Development of Vocational Training
Date: 2005-03-31
Institutions: European Commission
Subjects: Cedefop, financial year, implementation of the budget, publication of accounts

31.3.2005

EN

Official Journal of the European Union

C 78/39

Publication of the final accounts for the financial year 2003 — European Centre for the Develop-
ment of Vocational Training

(2005/C 78/11)

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

www.cedefop.eu.int

Table 1

Implementation of the budget for the financial year 2003

Revenue

Revenue entered
in the final budget
for the financial
year

Revenue received

Allocation of expenditure

Appropriations in the final budget

Appropriations carried over from the
previous financial year

Appropriations available
(2003 budget and financial year 2002)

entered

com-
mitted

paid

carried
over

can-
celled

initial

paid

to be
carried
over

can-
celled

appro-
pri-
ations

com-
mitted

paid

carried
over

can-
celled

Expenditure

(million euro)

Source of revenue

Community
subsidies

Financial
other revenue

and

from

Subsidy
non-Member
States

PHARE assigned
revenue

Total

14,5

0,2

pm (1)

(2)

14,7

14,5

0,0

0,2

0,6

15,3

Title I
Staff

Title II
Administration

Title III
Operating activities

Assigned
PHARE
and
Member States

revenue
non-

8,0

8,0

7,6

0,4

0,0

0,3

0,3

0,0

0,0

8,3

8,3

7,8

0,4

0,1

1,2

1,1

0,8

0,4

0,0

0,3

0,3

0,0

0,0

1,5

1,5

1,1

0,4

0,0

5,5

5,5

2,4

3,1

0,0

2,2

1,8

0,0

0,3

7,7

7,7

4,2

3,1

0,3

(2)

0,8

0,5

Total

14,7

15,4

11,3

0,2

4,2

0,0

0,0

0,2

3,1

0,1

2,5

0,1

0,1

0,0

0,4

0,2

1,0

0,6

17,8

18,5

13,8

0,4

4,3

0,0

0,4

(1) pm: token entry
(2) PHARE assigned revenue was not entered in the Centre's initial budget and did not give rise to an amending budget (see paragraph 7 of the report).

NB: The totals may contain differences due to the effects of rounding.

C

7
8
/
4
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

31.3.2005

EN

Official Journal of the European Union

C 78/41

Revenue and expenditure account for the financial years 2003 and 2002

Table 2

2003

2002

(1 000 euro)

14 500

12 135

0

3

792

0

25

3

333

50

Total revenue (a)

15 295

12 546

Revenue

Commission subsidies

Revenue from previous financial years

Miscellaneous revenue

Assigned revenue (PHARE and third countries)

Financial revenue

Budgetary expenditure for the financial year

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 (except for assigned revenue)

Payments

Appropriations carried over

Assigned revenue (PHARE and third countries)

Payments

Appropriations carried over

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

Total expenditure (b)

15 444

Outturn for the financial year (a – b)

Balance for the financial year

– 149

– 545

399

10

– 716

8

– 993

7 554

443

778

358

2 381

3 138

546

246

7 570

298

767

345

2 491

2 189

0

187

13 847

– 1 301

532

215

8

0

1

– 545

C 78/42

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 (1)

Intangible fixed assets

Buildings

Equipment and furniture

Financial fixed assets, guarantee

14

5 179

471

5

Fixed capital

—

Own capital

5 351

Balance for the financial year

616

5

Long-term liabilities

Subtotal

5 669

5 972

Liabilities on assigned revenue

5 704

– 993

4 711

—

40

6 007

– 545

5 462

277

277

Subtotal

Subtotal

Stocks

Office equipment

Long-term assets

Staff loans

Commission subsidy

Current assets

Commission

Other advances

Recoverable VAT

Sundry accounts receivable

Cash accounts

Bank accounts (2)

Cash

Imprest account

Subtotal

Subtotal

35

35

—

3

3

35

35

9

277

286

Current liabilities

Liabilities on assigned revenue not received

315

661

Appropriations carried over against Titles I, II
and III

Appropriations carried over against assigned
revenue

Recoverable amounts

Sundry accounts payable

VAT/other taxes

3 939

2 832

382

0

86

90

64

238

1 615

121

73

0

315

2 276

Bank interest to be returned to the EU

37

34

81

94

23

Suspense accounts

124

Current payments

Subtotal

467

2 517

Sums to be reused

3 532

2 830

5

33

4

90

Subtotal

3 570

2 924

Total

9 744

11 734

Subtotal

4 876

5 540

0

157

157

226

229

455

Subtotal

Total

9 744

11 734

(1) Fixed assets are shown net.The figures for 2002 have therefore been recalculated for purposes of comparison.
(2) The substantial volume of funds in bank accounts at the end of the financial year is due to the payments made by the Commission to finance transactions for which

the appropriations were carried over to the following financial year.