European Agency for Safety and Health at Work — Publication of the final accounts for the financial year 2004
Date: 2005-10-28
Institutions: European Commission
Subjects: European Agency for Safety and Health at Work, financial year, implementation of the budget, publication of accounts

28.10.2005

EN

Official Journal of the European Union

C 269/1

I

(Information)

COMMISSION

European Agency for Safety and Health at Work — Publication of the final accounts for the finan-
cial year 2004

(2005/C 269/01)

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

http://agency.osha.eu.int

Table 1

Implementation of the budget for the financial year 2004

Revenue

Source of revenue

Revenue entered
in the final budget
for the financial
year

Revenue collected

Expenditure allocation

Appropriations in the final budget

Expenditure

Appropriations carried over
from the previous financial
year

Available appropriations
(2004 budget and financial year 2003)

entered

commit-
ted

paid

carried
over

cancell-
ed

outstan-
ding
commit-
ments

paid

cancell-
ed

appro-
pria-
tions

commit-
ted

paid

carried
over

cancell-
ed

(million euro)

Community
subsidies

Own revenue

Other subsidies

Other revenue

Phare revenue

10,6

0,0

0,2

0,0

0,0

Total

10,8

9,5

0,0

0,1

0,1

0,1

9,8

NB: Differences in totals are due to the effects of rounding.

Title I
Staff

Title II
Administration

Title III
Operating activities

Phare expenditure

4,3

3,7

3,4

0,1

0,9

0,1

0,1

0,0

4,4

3,8

3,4

0,1

0,9

1,4

1,2

1,0

0,2

0,2

0,2

0,2

0,0

1,6

1,4

1,1

0,2

0,2

5,0

5,0

2,4

2,5

0,1

5,9

0,5

5,0

0,4

0,8

0,1

10,9

10,9

0,5

0,5

7,4

0,4

2,5

0,9

0,1

Total

10,8

10,0

6,8

2,9

1,2

6,6

5,6

1,0

17,4

16,6

12,4

2,9

2,2

C

2
6
9
/
2

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

.

2
8
1
0
2
0
0
5

.

28.10.2005

EN

Official Journal of the European Union

C 269/3

Revenue and expenditure account for the financial years 2004 and 2003

Table 2

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 from the previous financial year and cancelled

Sums to be re-used carried over from the previous financial year and not used

RO (PhareII)

Payments against commitments cancelled in 2002

Exchange-rate differences

Phare amount to be refunded to the Commission

Adjustment entries

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

– 39

3

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

– 191

4

0

– 16

Outturn for the financial year before economic adjustments (d)

– 779

– 1 987

Budget revenue to be recovered

Other revenue to be recovered

Acquisitions of fixed assets

Depreciation

Stock

Scrapping of fixed assets

Depreciation

Miscellaneous expenditure

0

0

58

– 175

– 6

– 91

88

– 34

– 161

– 940

850

3

207

– 186

0

0

0

– 1

873

– 1 113

Economic adjustments (e)

Balance for the financial year (d + e)

(1) This sum includes payments made from the appropriations to be reused in 2004 (18 573 euro).
(2) Calculation according to 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: Differences in totals are due to the effects of rounding.

C 269/4

EN

Official Journal of the European Union

28.10.2005

Balance sheet at 31 December 2004 and 31 December 2003

Table 3

Assets

2004

2003

Liabilities

2004

2003

(1 000 euros)

Fixed assets

Computer software

IT equipment

Fittings and furniture

Transportation equipment

Medium and long-term assets

Community subsidies

Stocks

Office supplies

Current assets

Community subsidies

Sundry accounts receivable

Recoverable VAT

Cash accounts

Bank and cash

Imprest accounts

Suspense accounts

Advances

66

90

169

0

Own capital

Own capital

Balance for the financial year

95

136

215

0

Medium and long-term liabilities

Subtotal

325

445

Liabilities against assigned revenue

Subtotal

Subtotal

0

0

0

0

0

0

6

6

Current liabilities

Non-automatic carry-overs

Automatic carry-overs

Commission

Sundry accounts payable

Payroll deductions

809

1 035

Liabilities against assigned revenue

Subtotal

Subtotal

431

– 67

365

431

– 1 113

– 683

0

0

0

2 857

145

67

0

0

0

0

135

6 498

282

128

73

0

19

0

62

Subtotal

3 069

7 117

0

Suspense accounts

Subtotal

828

1 097

Recovery orders

Revenue for re-use

2 305

4 889

3

1

Provisions for risks and charges

Subtotal

2 308

4 890

Cases pending

Subtotal

6

6

6

6

Total

3 468

6 445

0

0

0

34

34

0

11

11

0

0

Subtotal

Subtotal

Total

3 468

6 445

NB: Differences in totals are due to the effects of rounding.