Report on the annual accounts of the Translation Centre for the Bodies of the European Union for the financial year 2004 together with the Centre's replies
Date: 2005-10-05
Institutions: European Court of Auditors
Subjects: European Court of Auditors, Translation Centre for the Bodies of the European Union, administration of the Institutions, financial control, interinstitutional relations (EU), operating result, report

28.12.2005

EN

Official Journal of the European Union

C 332/53

on the annual accounts of the Translation Centre for the bodies of the European
Union for the financial year 2004 together with the Centre’s replies

REPORT

(2005/C 332/08)

CONTENTS

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

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

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

1-2

3-6

7-9

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

The Centre’s replies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54

54

54

55

59

Paragraph

Page

C 332/54

EN

Official Journal of the European Union

28.12.2005

INTRODUCTION

1.
The Translation Centre for the bodies of the European
Union (hereinafter called the Centre) was established by Council
Regulation (EC) No 2965/94 (1). The Centre’s role is to provide
the EU bodies, and any other EU institutions and bodies which
call upon its services, with the translation services necessary for
their activities. Table 1 summarises the Centre’s competences and
activities on the basis of information it has supplied.

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

THE COURT’S OPINION

3.
The Court’s opinion is addressed to the European Parlia-
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 Centre’s accounts, as required by
Article 248 of the Treaty establishing the European Community.

4.
The Centre’s accounts for the financial year ended
31 December 2004 (3) were drawn up by its Director, pursuant
to Article 14 of Regulation (EC) No 2965/94, and sent to the
Court, which is required to give its opinion on their reliability and
on the legality and regularity of the underlying transactions.

5.
The Court conducted an audit in accordance with its poli-
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 for the opinion

6.
expressed below.

Reliability of the accounts

The Centre’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 Centre’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 dispute over rent between the Centre and the Luxem-
bourg authorities was resolved in 2004. Consequently there was
no longer any need for the balance-sheet provision that had been
created to cover the risks arising from this dispute (4). In order to
remove this provision, the Centre, by means of an amending bud-
get, increased its expenditure by the amount of the provision and
at the same time offset this by entering a negative amount in a
provision heading. This operation calls for the following two
remarks:

(a)

(b)

the entry in the budget of amounts which did not correspond
to the requirements of the financial year does not comply
with the principle of budgetary accuracy;

the Centre’s recording of the provision in its revenue and
expenditure account would have sufficed from the point of
view of the legality and transparency of the transaction.

8.
The Centre cancelled appropriations for the financial year
2004 amounting to 8,8 million euro. Even if 4,1 million euro of
these cancellations concerned provisions, the volume of the
remaining cancellations is still too high (16 % of expenditure
appropriations).

9.
The conflict, which is already an old one, over the pay-
ment by the Centre to the Commission of employer’s contribu-
tions in respect of its employees’ pension rights has not yet been
resolved. In order to deal with the financial uncertainty resulting
from this conflict, the Centre created provisions which, at the end
of 2004, amounted to 7,5 million euro, or more than a quarter
of its balance sheet total. As the Court pointed out in its previous
report (4), the Centre must step up its efforts to settle this dispute
and thus liquidate this provision.

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

For the Court of Auditors
Hubert WEBER
President

(1) OJ L 314, 7.12.1994, p. 1.
(2) OJ L 248, 16.9.2002, p. 1.
(3) These accounts were drawn up on 29 August 2005 and received by

(4) See paragraph 8 of the report for the financial year 2003 (OJ C 324,

the Court on 26 September 2005.

30.12.2004, p. 47).

28.12.2005

EN

Official Journal of the European Union

C 332/55

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EN

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28.12.2005

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28.12.2005

EN

Official Journal of the European Union

C 332/57

Translation Centre for the bodies of the European Union — Revenue and expenditure account for the financial years 2004 and 2003

Table 3

2004

2003

(1 000 euro)

Operating revenue

Invoicing for the financial year

Miscellaneous revenue

Operating expenditure

Staff

Buildings, equipment and sundry operating expenditure

Operational expenditure

Allocation to provisions

Financial income

Bank interest

Exchange-rate gain

Financial expenses

Bank charges

Exceptional income (h)

Exceptional expenses (i)

Total (a)

Total (b)

Operating result (c = a – b)

Total (d)

Total (e)

Financial result (f = d – e)

Result for ordinary activities (g = c + f)

Exceptional result (j = h – i)

Result for the financial year (g + j)

23 423

150

23 573

11 929

2 734

5 919

1 410

21 992

1 581

387

1

388

7

7

381

1 962

2 230

0

2 230

4 192

22 075

223

22 298

10 347

2 095

3 618

2 195

18 255

4 043

387

1

388

10

10

378

4 421

19

9

10

4 431

Source: Data compiled by the Centre. This table summarises the data supplied by the Centre in its own annual accounts.

C 332/58

EN

Official Journal of the European Union

28.12.2005

Translation Centre for the bodies of the European Union — Balance sheet at 31 December 2004
and 31 December 2003

Table 4

Assets

2004

2003

Liabilities

2004

2003

(1 000 euro)

466

760

Own capital

Reserves

Intangible assets

Tangible assets

Furniture and vehicles

IT equipment

Fixed assets under construction and advances
paid

Subtotal

219

398

35

155

274

0

429

Outturns carried over from previous financial
years

Economic outturn

9 761

8 330

4 642

4 192

1 642

4 431

652

Provisions for risks and liabilities (1)

7 481

8 601

Subtotal

18 595

14 403

Current assets

Current liabilities

VAT paid and recoverable from the Member
States

Amounts owed by Community institutions and
bodies

3

3

Supplier debts

6 363

2 676

Sundry accounts payable

Sundry accounts receivable

2

10

Sundry liabilities

Subtotal

6 368

2 689

Advances to customers

832

1

1

256

784

162

5

500

Disposable assets

19 903

20 354

Total

27 166

24 455

Subtotal

1 090

1 451

Total

27 166

24 455

(1) For 2004 these provisions cover any payment of the employer’s share of pension contributions for the Centre’s employees.
Source: Data compiled by the Centre. This table summarises the data supplied by the Centre in its own annual accounts.

28.12.2005

EN

Official Journal of the European Union

C 332/59

THE CENTRE’S REPLIES

Given the importance of this matter, the Centre introduced
7.
this operation in an amending budget for the sake of transpar-
ency and in order to inform the Management Board thereof as
soon as possible, without waiting for the accounts to be closed. It
should be noted that the outturn for the financial year was unaf-
fected by the application of this approach.

The Centre takes note of the Court’s observation and will

8.
seek to improve its budgetary estimates.

As stated in the Centre’s reply in relation to the Court’s
9.
observations on the accounts for 2003,
the Centre made
follow-up contact with the Commission on 23 November 2004.
The Directorate-General for Personnel and Administration stated
its position in a note of 17 May 2005, and the full file will be sub-
mitted for decision to the Centre’s Management Board at its meet-
ing of 20 October 2005.