European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004
Date: 2005-10-28
Institutions: European Commission
Subjects: Cedefop, financial year, implementation of the budget, publication of accounts

28.10.2005

EN

Official Journal of the European Union

C 269/29

European Centre for the Development of Vocational Training — Publication of the final accounts
for the financial year 2004

(2005/C 269/08)

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

http://www.cedefop.eu.int/current_act.asp

Origin of revenue

Revenue

Revenue
entered in the
final budget
for the finan-
cial year

Revenue
collected

Allocation of
expenditure

Table 1

Implementation of the budget for the financial year 2004

Expenditure

(1 000 euro)

Appropriations in the final budget

Appropriations carried over from the previous financial year

entered

committed

paid

carried over

cancelled

available

committed

paid

carried over

cancelled

Community
subsidies

15 800

13 700

Financial
other revenue

and

from

Subsidy
non-Member
States

Phare
revenue

Other
revenue

assigned

assigned

72

42

277

359

315

0

9 243

9 045

8 579

466

198

443

1 395

1 310

768

542

85

358

Title I
Staff (NDA)

Title II
Administration
(NDA)

Title III
Operating activ-
ities (DA)

359

CA

5 234

5 234

—

88

PA

3 062

—

2 508

Assigned
revenue
and
Member States

Phare
non-

724

724

Total CA

16 596

16 313

415

—

—

—

309

—

—

—

554

3 138

0

283

837

382

1 183

4 321

0

0

—

—

382

382

0

393

352

—

2 702

319

—

3 766

0

0

—

—

63

63

50

6

—

436

—

56

492

Total

16 546

14 466

Total PA

14 424

—

12 270

1 317

NB: The totals may contain differences due to the effects of rounding.
NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations).
DA: differentiated appropriations (commitment appropriations may differ from payment appropriations).
CA: commitment appropriations in a differentiated appropriations system.
PA: payment appropriations in a differentiated appropriations system.

C

2
6
9
/
3
0

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 269/31

Revenue and expenditure account for the financial years 2004 and 2003

Table 2

2004

2003

(1 000 euro)

13 700

14 500

0

42

724

0

0

3

792

0

Total revenue (a)

14 466

15 295

Revenue

Commission subsidies

Revenue from previous financial years

Miscellaneous revenue

Assigned revenue (Phare and third countries)

Financial 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

Payments on RAL (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

Appropriations carried over and cancelled

Neutralisation of the carry-over n-1 in Title 3 linked to the change to differentiated appropria-
tions

Sums for reuse from the previous financial year not used

Refunds to the Commission

Exchange-rate differences

Balance for the financial year

8 579

466

768

542

2 508

2 702

0

416

309

16 290

– 1 824

– 993

56

3 138

1

– 4

374

7 554

443

778

358

2 381

3 138

546

246

15 444

– 149

0

399

10

– 716

8

– 448

C 269/32

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 euro)

Fixed assets (1)

Intangible fixed assets

Buildings

183

5 059

Fixed capital

14

Own capital

5 179

Balance for the financial year

5 702

375

5 704

-993

Equipment and furniture

455

471

Subtotal

6 077

4 711

Financial fixed assets, guarantee

5

5

Long-term liabilities

Subtotal

5 702

5 669

Liabilities on assigned revenue

Stocks

Office equipment

Long-term assets

Staff loans

Commission subsidy

Current assets

Commission

Other advances

Recoverable VAT

Sundry accounts receivable

Cash accounts

Bank accounts (2)

Cash

Imprest account

—

—

Subtotal

—

—

315

Current liabilities

Liabilities on assigned revenue not received

Appropriations carried over against Titles I, II
and III

Appropriations carried over against assigned
revenue

1 008

3 939

371

382

35

35

—

3

3

Subtotal

—

Subtotal

—

—

26

34

74

Recoverable amounts

Sundry accounts payable

VAT/other taxes

315

Bank interest to be returned to the EU

37

34

81

Suspense accounts

Current payments

0

90

91

148

0

86

90

64

Subtotal

1 708

4 876

0

0

0

157

157

Subtotal

Total

7 785

9 744

Subtotal

134

467

Sums to be reused

1 905

3 532

3

41

5

33

Subtotal

1 949

3 570

Total

7 785

9 744

(1) Fixed assets are shown net. The figures for 2002 have therefore been recalculated for purposes of comparison.
(2) The substantial volume of funds in bank accounts at the end of the financial year is due to the payments made by the Commission to finance transactions for which

the appropriations were carried over to the following financial year.