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

C 332/60

EN

Official Journal of the European Union

28.12.2005

on the annual accounts of the European Centre for the Development of Vocational
Training for the financial year 2004 together with the Centre’s replies

REPORT

(2005/C 332/09)

CONTENTS

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

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

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

1-2

3-6

7-11

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

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

61

61

61

63

67

Paragraph

Page

28.12.2005

EN

Official Journal of the European Union

C 332/61

INTRODUCTION

Reliability of the accounts

The European Centre for the Development of Vocational
1.
Training (hereinafter ‘the Centre’) was established by Council
Regulation (EEC) No 337/75 (1). Its core mandate is to serve the
development of vocational training at Community level. In order
to achieve this objective, it has the task of compiling and dissemi-
nating documentation on vocational training systems. The Cen-
tre’s competences and activities are summarised, on the basis of
information submitted by the Centre, in Table 1.

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

Except for the situations described in paragraph 10, the trans-
actions underlying the Centre’s annual accounts, taken as a
whole, are legal and regular.

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

OBSERVATIONS

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 Executive Director,
pursuant to Article 12a of Regulation (EEC) No 337/75, 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.

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.

7.
The Centre’s financial regulation provides that a distinc-
tion must be made in the budget between commitment appro-
priations and payment appropriations, but this was not done in
the budget published for the financial year 2004. Nonetheless,
during the financial year in question the Centre managed its oper-
ating appropriations in accordance with the rules governing dif-
ferentiated appropriations. This approach enabled it to reduce the
volume of carry-overs of appropriations to the following finan-
cial year and thus to give a more accurate picture of its assets. For
forthcoming financial years the Centre still needs to adapt its bud-
get to the type of appropriations it is managing.

8.
The Centre provides its staff with a canteen on its pre-
mises. Separate accounts are kept for the canteen’s purchases and
sales (4). These accounts are not subjected to the controls pro-
vided for in the financial regulation, and are also not included in
the Centre’s annual accounts. The Centre should rectify this
situation.

9.
The revenue and expenditure account for the financial year
2003 showed a loss of 993 310 euro. Pursuant to the provisions
of the Centre’s financial regulation, this result should have been
entered in an amending budget for the financial year 2004 (5).

10.
In the case of one multiple framework contract, the Cen-
tre selected as its first choice a service provider whose financial
bid (amount: 150 000 euro) did not meet the conditions laid
down in the specifications (6). Compared with the bid of the ser-
vice provider chosen in second place (amount: 94 500 euro), this
choice cost the Centre 55 500 euro more, or over 50 %. More
generally, a considerable number of contracts concluded by the
Centre with consultants within the framework of its activity pro-
grammes were awarded on the basis of negotiated procedures.
The competition rules were not always strictly applied in many of
the procedures examined by the Court.

(1) OJ L 39, 13.2.1975, p. 1.
(2) OJ L 248, 16.9.2002, p. 1.
(3) These accounts were drawn up on 12 September 2005 and received

by the Court on 13 September 2005.

(4) The canteen’s revenue and expenditure for the financial year 2004

amounted to 137 000 euro and 133 500 euro respectively.

(5) Article 35 of the Centre’s financial regulation.
(6) Contract 2004-FWC14/RP/D/CMC/VCPOD/013/04).

C 332/62

EN

Official Journal of the European Union

28.12.2005

The recruitment files examined revealed inconsistencies
11.
in the procedures applied and the documents requested in each
case. Such inconsistencies could be avoided by adopting a guide
on recruitment procedures designed to ensure that they are
transparent. The Court’s examination of the files of individual

members of staff also showed that the staff’s financial entitle-
ments are not monitored on a systematic basis. Monitoring would
ensure that payments (family allowances, etc.) were no longer
made to staff in cases where the grounds for entitlement no longer
existed.

This report was adopted by the Court of Auditors in Luxembourg at its meetings of 5 October
and 7 December 2005.

For the Court of Auditors
Hubert WEBER
President

28.12.2005

EN

Official Journal of the European Union

C 332/63

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28.12.2005

EN

Official Journal of the European Union

C 332/65

European Centre for the Development of Vocational Training — Revenue and expenditure account for the financial years 2004 and 2003

Table 3

2004

2003

(1 000 euro)

13 700

724

42

Total revenue (a)

14 466

Revenue

Commission subsidies

Assigned revenue

Miscellaneous 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 against payment appropriations for the financial year

Payments against outstanding commitments at 31.12.2003

Appropriations carried over

Assigned revenue (PHARE and third countries)

Payments

Appropriations carried over

Total expenditure (b)

Outturn for the financial year (a – b)

Balance carried over from the previous financial year

N-1 appropriations carried over and cancelled (Title I and II non-differentiated appropriations)

Neutralisation of N-1 carry-over for Title III connected with changeover to differentiated appropria-
tions

Sums for re-use from the previous financial year not used

Refunds to the Commission

Exchange-rate differences

Source:

Information supplied by the Centre — This table summarises the data provided by the Centre in its annual accounts.

Balance for the financial year

14 500

792

3

15 295

7 554

443

778

358

2 381

3 138

546

246

15 444

– 149

– 545

399

—

10

– 716

8

– 993

8 579

466

768

542

2 508

2 702

415

309

16 289

– 1 823

– 993

56

3 138

1

0

– 4

375

C 332/66

EN

Official Journal of the European Union

28.12.2005

European Centre for the Development of Vocational Training — Balance sheet at 31 December 2004 and 31 December 2003

Table 4

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Intangible fixed assets

Buildings

Fixed capital

183

14

Own capital

5 059

5 179

Balance for the financial year

5 702

375

Equipment and furniture

Financial fixed assets, guarantee

455

5

471

Subtotal

6 077

5

Current liabilities

5 704

– 993

4 711

Subtotal

5 702

5 669

Assigned revenue not received

—

315

(1 000 euro)

Appropriations carried over against Titles I, II
and III

1 008

3 939

Appropriations carried over against assigned
revenue

Sundry accounts payable

VAT/other taxes

Bank interest to be returned to the EU

372

89

91

148

382

86

90

64

Stocks

Office supplies

Long-term assets

Staff loans

Current assets

Commission

Other advances

Recoverable VAT

Sundry accounts receivable

Cash accounts

Banks

Cash

Imprest account

Suspense accounts

315

Sums to be reused

37

34

81

35

35

3

3

Subtotal

Subtotal

—

—

—

—

—

26

34

74

Subtotal

134

467

1 905

3 532

3

41

Subtotal

1 949

Total

7 785

5

33

3 570

9 744

Source:

Information supplied by the Centre — This table summarises the data provided by the Centre in its annual accounts.

Subtotal

1 708

4 876

Subtotal

—

—

157

157

Total

7 785

9 744

28.12.2005

EN

Official Journal of the European Union

C 332/67

THE CENTRE’S REPLIES

Cedefop will take the measures necessary to ensure that its

7.
budget is presented correctly in future.

8.
The accounts of the canteen are kept separately for all cur-
rent expenditure and revenue. They are recorded in a cash-book
and are subject to controls, notably by the Greek tax authorities
as regards VAT. However, the Centre takes good note of the
Court’s remark and will explore what possibilities exist to rectify
the situation,
for example through the use of the imprest
accounts.

Cedefop will take the necessary measures to avoid a recur-

9.
rence of such situations in future.

During its work, the Evaluation Committee based itself
10.
principally on the cost per day and not on the total cost

of the required work, which led to the situation described by the
Court. Cedefop will draft instructions for members of evaluation
committees to ensure that they take good account of all the ele-
ments mentioned in calls for tenders, which will allow their work
to be more transparent. In the case of the negotiated procedures,
the Centre takes note of the comments made by the Court. The
Centre has already put in place an action plan which aims to rem-
edy the shortcomings identified. The new director took up her
duties on 16 October 2005. Since then no more negotiated pro-
cedures with less than three candidates have been started and
great care has been taken to ensure regularity in the tendering
procedures.

11.
The preparation of a guide on recruitment procedures is
one of the objectives for 2005. A periodical review of the entitle-
ments to allowances of Cedefop’s staff was introduced in 2005.