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

28.12.2005

EN

Official Journal of the European Union

C 332/89

on the annual accounts of the European Monitoring Centre for Drugs and Drug
Addiction for the financial year 2004 together with the Monitoring Centre’s replies

REPORT

(2005/C 332/13)

CONTENTS

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

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

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

1-2

3-6

7-10

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

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

90

90

90

92

96

Paragraph

Page

C 332/90

EN

Official Journal of the European Union

28.12.2005

INTRODUCTION

The Court has obtained a reasonable basis for the opinion

6.
expressed below.

The European Monitoring Centre for Drugs and Drug
1.
Addiction (hereinafter called ‘the Monitoring Centre’) was estab-
lished by Council Regulation (EEC) No 302/93 of 8 Febru-
ary 1993 (1). Its main task is to collect data on drugs and drug
addiction in order to prepare and publish information that is
objective, reliable and comparable at European level. The infor-
mation is intended to provide a basis for analysing demand for
drugs and ways of reducing both it and drug-market-related
events in general. Table 1 summarises the Monitoring Centre’s
competences and activities on the basis of information it has
supplied.

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

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

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 Centre’s accounts, as required by
Article 248 of the Treaty establishing the European Community.

7.
More than a hundred transfers of appropriations were
made during the financial year 2004; the transfers made from cer-
tain items were compensated for by transfers in the opposite
direction. Amendments on this scale make the management of
the Monitoring Centre very cumbersome and show that the nec-
essary rigour is not being applied to compliance with the budget-
ary principle of specification.

The Centre’s accounts for the financial year ended
4.
31 December 2004 (3) were drawn up by its Executive Director,
pursuant to Article 11 of Regulation (EEC) No 302/93, 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.

8.
The checks carried out on the implementation of contracts
revealed a number of anomalies (4). Although, considered indi-
vidually, these anomalies do not call into question the regularity
of the transactions concerned, their frequency (5) should induce
the Monitoring Centre to strengthen its internal control system.

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.

(1) OJ L 36, 12.2.1993. This Regulation has been amended by
Regulation (EC) No 3294/94 of 22.12.1994 (OJ L 341, 30.12.1994,
p. 7) and Regulation (EC) No 1651/2003 of 18.6.2003 (OJ L 245,
29.9.2003, p. 30).

(2) OJ L 248, 16.9.2002, p. 1.
(3) These accounts were drawn up on 11 August 2005 and received by

the Court on 19 September 2005.

9.
No reconciliations between bank balances and the
accounts are carried out and the errors in the amounts to be paid
are not always detected. Moreover, the accounting officer’s
instructions to the bank are not countersigned by a second per-
son. As this is a high-risk area, internal control procedures should
be strengthened without delay.

(4) In particular, six cases of purchases being made without a contract
using just an order form, commencement of work for one contract
before the commitment operations, inadequate checks on one con-
tractor’s invoices, amendments to contracts without the addition of
new clauses (checks covered a total of 360 000 euro, i.e. 27 % of pur-
chases made within the framework of Title II).

(5) An examination of the 13 contracts in the sample revealed that all
except one contained at least one anomaly; altogether no fewer than
23 anomalies were detected.

28.12.2005

EN

Official Journal of the European Union

C 332/91

The data concerning fixed assets are compiled with the
10.
aid of electronic calculation sheets, which does not guarantee the

integrity of the data recorded. A reliable computer system must
be used to monitor the fixed assets.

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

C 332/92

EN

Official Journal of the European Union

28.12.2005

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EN

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C 332/93

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C 332/94

EN

Official Journal of the European Union

28.12.2005

European Monitoring Centre for Drugs and Drug Addiction — Revenue and expenditure accounts
for the financial years 2004 and 2003

Table 3

2004

2003 (1)

(1 000 euro)

Revenue

Subsidies from the Commission

Subsidies from Norway

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

11 730

514

211

33

Total revenue (a)

12 488

9 300

421

335

67

10 122

5 189

80

555

267

2 057

1 469

500

10 117

5

1 626

221

21

– 1 584

6

295

5 832

122

1 088

356

2 342

1 260

201

11 200

1 288

295

245 (2)

15

– 3

81

– 1

Operating activities — Title III of the budget (except assigned revenue)

Payments against payment appropriations for the financial year

Appropriations carried over

Assigned revenue (Phare and third countries)

Total expenditure (b)

Outturn for the financial year (a – b)

Balance carried over from the previous financial year

Appropriations carried over and cancelled

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

Refunds to the Commission

Refunds to Norway

Exchange-rate differences

(1) The data for the financial year 2003 have been processed again to enable use of the assigned revenue to be traced.
(2) Does not take into account cancellations of Phare appropriations carried over and not used (22 000 euro).
Source:

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

Balance for the financial year

1 920

28.12.2005

EN

Official Journal of the European Union

C 332/95

European Monitoring Centre for Drugs and Drug Addiction — Balance sheet as at 31 December 2004 and 31 December 2003

Table 4

Assets

2004

2003

Liabilities

2004

2003

(1 000 euro)

Fixed capital

129

94

Own capital

3 559

3 559

Balance for the financial year

2 950

1 920

157

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4 870

3 057

295

3 352

165

50

716

50

Current liabilities

659

Phare carry-overs

– 1 713

– 1 496

Appropriations carried over against Titles I, II
and III

Subtotal

2 906

3 023

Sundry accounts payable

Recovery orders

Suspense accounts

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Deferred revenue

Subtotal

Subtotal

0

0

23

23

26

8

47

32

34

34

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78

94

66

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113

238

3 640

2 291

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3 644

6 686

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2 291

5 586

—

223

1 737

1 815

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55

Subtotal

1 791

2 111

25

—

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123

123

Subtotal

Total

6 686

5 586

Fixed assets

Intangible assets

Buildings

Equipment and furniture

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Computer equipment

Depreciation

Stocks

Office supplies

Long-term assets

Staff loans

Current assets

Phare

Other advances

Recoverable VAT

Sundry accounts receivable

Cash accounts

Bank accounts

Cash

Source:

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

C 332/96

EN

Official Journal of the European Union

28.12.2005

THE MONITORING CENTRE’S REPLIES

The final budget of the EMCDDA was adopted only in
7.
May 2004 owing to enlargement. Therefore, it was necessary to
make numerous transfers in order to ensure the implementation
of the EMCDDA’s work programme.

The EMCDDA has implemented the following measures in

8.
order to improve the management of its contracts:

— a more precise procurement planning in terms of defining

requirements,

— training for managers,

— the development of standard contract forms,

— the clarification of
commitments,

the internal procedures used for

— the introduction of checklists for payments and other bud-

getary operations.

9.
In order to take account of the Court’s observation, the
EMCDDA put in place a monthly reconciliation procedure in Sep-
tember 2005, providing for the signature of the Accounting
Officer and submission to the Authorising Officer. The EMCDDA
will implement a countersigning system as soon as possible.

10.
The implementation of a new, more effective, inventory
system made it necessary to use calculation sheets in order to
ensure continuity of management. The closure of inventory 2005
will be based on this new system.