European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2005
Date: 2006-10-31
Institutions: European Commission
Subjects: Cedefop, financial year, implementation of the budget, publication of accounts

C 266/28

EN

Official Journal of the European Union

31.10.2006

European Centre for the Development of Vocational Training — Publication of the final accounts
for the financial year 2005

(2006/C 266/10)

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

http://www.cedefop.europa.eu/index.asp?section=2&sub=5&tab=2

Source: Information supplied by the Centre — These tables summarise the data provided by the Centre in
its annual accounts.

Implementation of the budget for the financial year 2005

Table 1

Revenue

Revenue entered
in the final budget
for the financial
year

Source of revenue

Revenue
received

Allocation of
expenditure

Expenditure

(1 000 euro)

Final budget appropriations for the financial year

Appropriations carried over
from the previous financial year

Appropriations for the financial year and carried over from
the previous financial year

entered

committed

paid

carried
over

cancelled

available

paid

cancelled

available

committed

paid

carried
over

cancelled

Community
subsidies

16 418

16 418

Title I
Staff (NDA)

Title II
Administration
(NDA)

Title III
Operating activities
(DA)

9 468

9 075

8 862

213

393

466

395

72

9 934

9 541

9 257

213

465

1 372

1 158

865

334

214

542

503

39

1 914

1 700

1 368

334

253

Other revenue

Assigned revenue
(Phare)

140

535

36

535

— CA

5 578

4 774

0

71

804

— PA

5 718

4 585

0

1 133

0

0

0

0

0

0

5 578

4 774

0

71

804

5 718

0

4 585

0

1 133

Assigned
(Phare and others)

revenue

535

283

68

467

0

312

175

93

847

596

243

467

93

Total CA 16 953

15 290

0

1 085

1 411

1 320

0

204

18 273

16 611

0

1 085

1 615

Total

17 093

16 989

Total PA 17 093

0

14 381

1 014

1 740

1 320

1 073

204

18 413

0

15 543

1 014

1 944

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

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C 266/30

EN

Official Journal of the European Union

31.10.2006

Revenue and expenditure account for the financial year 2005 (1)

Table 2

(1 000 euro)

Operating revenue

Community subsidies

Other subsidies/revenue

Operating expenditure

Staff

Administration

Operating activities

Other income (d)

Other expenses (e)

Total (a)

Total (b)

Operating result (c = a - b)

2005

15 020

290

15 310

9 091

1 962

5 021

16 074

– 764

0

4

(1) The data for the financial year 2004 are not presented because, following the change in accounting methods, they cannot be

compared with the data for the financial year 2005.

Economic result (f = c +d - e)

– 768

Table 3

Balance sheet at 31 December 2005 and 2004 (1)

(1 000 euro)

Assets

Fixed assets

Receivables

Cash and cash equivalents

Total

Liabilities

Cumulative outturn for previous financial years

Result for the year

Current liabilities

Total

2005

5 359

369

3 344

9 072

5 856

– 768

3 984

9 072

2004

5 702

182

1 948

7 832

5 856

0

1 976

7 832

(1) The data for the financial year 2004 have been restated for the purpose of comparison with those for the financial year 2005.