European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for the financial year 2004
Date: 2005-10-28
Institutions: European Commission
Subjects: European Monitoring Centre for Drugs and Drug Addiction, financial year, implementation of the budget, publication of accounts

C 269/44

EN

Official Journal of the European Union

28.10.2005

European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for
the financial year 2004

(2005/C 269/12)

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

http://www.emcdda.eu.int/?nnodeid=6465

Table 1

Implementation of the budget for the financial year 2004

Final appropriations for the financial year

Appropriations carried over from previous financial years

(1 000 euro)

Revenue collected

entered

committed

paid

carried over

cancelled

available

committed

paid

cancelled

Revenue

Revenue entered
in the final budget
for the financial
year

11 730

11 730

514

514

Title I
Staff (NDA)

Title II
Administration
(NDA)

Title III
Operating activities
(DA)

33

6 171

5 998

5 831

122

218

80

80

61

1 479

1 444

1 088

356

35

267

267

210

18

57

1 469

1 452

1 299

170

211

— CA

4 594

4 509

85

— PA

4 594

2 342

1 260

992

Assigned revenue

223

218

201

22

12 244

12 488

Total CA

12 244

11 951

Total PA

12 244

9 262

1 737

1 245

2 039

2 016

1 771

267

Commission
subsidy

Subsidy
Norway

from

Miscellaneous
revenue

PHARE assigned
revenue

Assigned revenue
— third coun-
tries

Other
revenue

assigned

NDA: non-differentiated appropriations (commitment appropriations are equal in amount to payment appropriations).
DA: differentiated appropriations (commitment appropriations may differ in amount to payment appropriations).
CA: commitment appropriations in the context of differentiated appropriations.
PA: payment appropriations in the context of differentiated appropriations.

.

2
8
1
0
2
0
0
5

.

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N

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f
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i
a
l

J
o
u
r
n
a
l

o
f

t
h
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E
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p
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a
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U
n
o
n

i

C
2
6
9
/
4
5

C 269/46

EN

Official Journal of the European Union

28.10.2005

Revenue and expenditure accounts for the financial years 2004 and 2003

Table 2

2004

2003

(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

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 reuse from the previous financial year not used

Refunds to the Commission

Refunds to Norway

Exchange-rate differences

Balance for the financial year

1 920

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

355

2 342

1 260

201

11 200

1 288

295

245

15

– 3

81

– 1

28.10.2005

EN

Official Journal of the European Union

C 269/47

Balance sheet as at 31 December 2004 and 31 December 2003

Table 3

Assets

2004

2003

Liabilities

2004

2003

(1 000 euro)

Fixed assets

Intangible assets

Buildings

Equipment and furniture

Transport equipment

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

Suspense accounts

129

3 559

164

50

716

Fixed capital

94 Own capital

3 559

Balance for the financial year

157

50

Current liabilities

659

Phare carry-overs

2 951

1 920

4 870

Subtotal

3 057

295

3 352

223

– 1 713

– 1 496

Appropriations carried over against Titles I, II
and III

1 737

1 815

54

0

18

55

Subtotal

1 791

2 111

25

25

123

123

Subtotal

Subtotal

2 905

3 023

Sundry accounts payable

Recovery orders

Suspense accounts

Revenue for reuse

Deferred revenue

Subtotal

Subtotal

34

34

0

0

78

94

66

23

23

26

8

47

32

Subtotal

113

238

3 640

2 291

4

Subtotal

3 644

2 291

Subtotal

0

0

Total

6 686

5 586

Total

6 686

5 586