Report on the annual accounts of the European Agency for Safety and Health at Work for the financial year 2004 together with the Agency's replies
Date: 2005-10-05
Institutions: European Court of Auditors
Subjects: European Agency for Safety and Health at Work, European Court of Auditors, administration of the Institutions, financial control, interinstitutional relations (EU), operating result, report

28.12.2005

EN

Official Journal of the European Union

C 332/23

on the annual accounts of the European Agency for Safety and Health at Work for the
financial year 2004 together with the Agency’s replies

REPORT

(2005/C 332/04)

CONTENTS

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

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

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

1-2

3-6

7-9

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

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

24

24

24

25

29

Paragraph

Page

C 332/24

EN

Official Journal of the European Union

28.12.2005

INTRODUCTION

1.
The European Agency for Safety and Health at Work
(hereinafter referred to as the Agency) was established by Council
Regulation (EC) No 2062/94 of 18 July 1994 (1). The Agency’s
task is to collect and disseminate information on national
and Community priorities in the field of safety and health at work,
to support national and Community organisations involved in the
formulation and implementation of policy and to provide infor-
mation on preventive measures. Table 1 summarises the Agency’s
competences and activities based on information provided by the
Agency.

2.
For information, the annual accounts drawn up by the
Agency for the financial year 2004 are summarised in Tables 2, 3
and 4.

THE COURT’S OPINION

The Court’s opinion is addressed to the European Parlia-
3.
ment and the Council in accordance with Article 185(2) of Coun-
cil Regulation (EC, Euratom) No 1605/2002 (2); it was drawn up
following an examination of the Agency’s accounts, as required
by Article 248 of
the Treaty establishing the European
Community.

4.
The Agency’s accounts for the financial year ended
31 December 2004 (3) were drawn up by its Executive Director,
pursuant to Article 14 of Regulation (EC) No 2062/94, and sent
to the Court, which is required to give its opinion on their reli-
ability and on the legality and regularity of the underlying
transactions.

The Court conducted an audit in accordance with its poli-
5.
cies and standards, which are based on international auditing
standards that have been adapted to the Community context. The
audit was planned and performed to obtain reasonable assurance
that the accounts are reliable and the underlying transactions are
legal and regular.

The Court has obtained a reasonable basis to support the

6.
following opinion.

Reliability of the accounts

The Agency’s accounts for the financial year ended 31 Decem-
ber 2004 are, in all material respects, reliable.

Legality and regularity of the underlying transactions

The transactions underlying the Agency’s annual accounts,
taken as a whole, are legal and regular.

The observations which follow do not call the Court’s opi-
nion into question.

OBSERVATIONS

7.
The Agency has not yet put in place detailed rules for the
implementation of its new financial regulation or provided for
internal control procedures based on risk analysis (4).

8.
Four framework contracts signed more than four years ago
were used in 2004 for contracts amounting in total to 208 000
euro. Article 117 of the detailed rules for the implementation of
the Financial Regulation (5) applicable to the general budget lim-
its the duration of such contracts to four years.

The revenue and expenditure account for the financial year
9.
2003 shows, before
loss of
1 987 000 euro connected with the implementation of the Agen-
cy’s budget. This balance ought to have been included in an
amending budget for the financial year 2004 (6).

adjustments,

economic

a

This report was adopted by the Court of Auditors in Luxembourg at
5 October 2005.

its meeting of

For the Court of Auditors
Hubert WEBER
President

(1) OJ L 216, 20.8.1994, p. 1. Regulation amended by Council Regula-
tion (EC) No 1654/2003 of 18 June 2003 (OJ L 245, 29.9.2003,
p. 38).

(2) OJ L 248, 16.9.2002, p. 1.
(3) These accounts were drawn up on 6 September 2005 and received by

the Court on 19 September 2005.

(4) Article 38 of the Agency’s financial regulation.
(5) Commission Regulation (EC, Euratom) No 2342/2002 of 23 Decem-
ber 2002 (OJ L 357, 31.12.2002). The provisions of this regulation
apply to the Agency on the basis of Article 74 of Commission Regu-
lation (EC, Euratom) No 2343/2002 of 23 December 2002 laying
down the financial framework for the bodies mentioned in Article 185
of the Financial Regulation applicable to the general budget.

(6) Article 16 of the Agency’s financial regulation.

28.12.2005

EN

Official Journal of the European Union

C 332/25

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EN

Official Journal of the European Union

28.12.2005

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28.12.2005

EN

Official Journal of the European Union

C 332/27

European Agency for Safety and Health at Work — Revenue and expenditure account for the financial years 2004 and 2003

Table 3

2004

2003

(1 000 euro)

Total revenue (a)

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 (1)
Appropriations carried over

PHARE expenditure
Payments
Appropriations carried over

Total expenditure (b)

Outturn for the financial year (c = a – b) (2)

Balance carried over from the previous financial year
Appropriations carried over and cancelled
Sums to be reused from the previous financial year and not used
RO (PHARE II) appropriations not used
Payments against commitment cancelled in 2002
Exchange-rate differences
PHARE amount to be refunded to the Commission
Adjustment entries

Outturn for the financial year before economic adjustments (d)

Budget revenue to be recovered
Other revenue to be recovered
Acquisitions of fixed assets
Depreciation
Stock
Scrapping of fixed assets
Depreciation
Miscellaneous expenditure

Economic adjustments (e)

Balance for the financial year (d + e)

9 542
66
111
121

9 840

3 379
60

966
248

2 426
2 549

0
0

9 628

212

– 1 987
887
0
144
0
0
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2

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0
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58
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– 6
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88
– 34

– 161

– 940

11 641
66
157
824

12 688

3 245
87

1 146
186

2 559
5 859

548
502

14 131

– 1 443

– 1 108
766
1
0
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4
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850
3
207
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0
0
0
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873

– 1 113

(1) This sum includes payments made from the appropriations to be re-used in 2004 (18 573 euro).
(2) Calculated in accordance with 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).
NB: Variations in totals are due to the effects of rounding.
Source: The Agency’s data — This table summarises the data provided by the Agency in its annual accounts.

C 332/28

EN

Official Journal of the European Union

28.12.2005

European Agency for Safety and Health at Work — Balance sheet at 31 December 2004 and 31 December 2003

Table 4

Assets

2004

2003

Liabilities

2004

2003

(1 000 euro)

Fixed assets

Computer software

IT equipment

Fittings and furniture

Stocks

Office supplies

Current assets

Community subsidies

Sundry accounts receivable

Cash accounts

Bank and cash

Cash

Suspense accounts

Advances

Own capital

Own capital (1)

Budget outturn for the financial year

Adjustment outturn

431

1 207

– 161

431

– 879

873

Balance for the previous financial year

– 1 113

– 1 108

Subtotal

364

– 683

95

136

215

445

6

6

66

90

169

325

0

0

809

19

828

Subtotal

Subtotal

Subtotal

Current liabilities

Non-automatic carry-overs

Automatic carry-overs

1 035

Commission

62

Sundry accounts payable

1 097

Payroll deductions

2 305

4 889

Provisions for risks and charges

3

1

Cases pending

Subtotal

2 308

4 890

Subtotal

6

6

6

6

Total

3 467

6 445

Suspense accounts

Revenue for re-use

0

2 857

145

67

0

135

6 498

282

128

73

Subtotal

3 069

7 117

Subtotal

Subtotal

34

34

0

0

0

0

11

11

Total

3 467

6 445

(1) The amount of own capital, fixed 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 December 2002 and 31 December 2003 and the adjustments on the valuation, recognition and
downgrading of fixed assets.

NB: Variations in totals are due to the effects of rounding.
Source: The Agency’s data — This table summarises the data provided by the Agency in its annual accounts.

28.12.2005

EN

Official Journal of the European Union

C 332/29

THE AGENCY’S REPLIES

Draft detailed rules for the implementation of the new
7.
financial
to the Commission on
sent
30 May 2005 for comments before submission to the Adminis-
trative Board.

regulation were

The Agency’s internal control procedures were drawn up on the
basis of guidelines handed down by the Commission, and will be
gradually adapted in accordance with the conclusions of the

forthcoming report of the Commission’s Internal Audit Service
and the risk analysis to be undertaken by the Agency.

These four service contracts will all be the subject of a call

8.
for tenders in 2005.

The cumulative negative budget outturn for the financial

9.
year 2004 will be entered in the 2005 budget.