European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for the financial year 2005
Date: 2006-10-31
Institutions: European Commission
Subjects: European Monitoring Centre for Drugs and Drug Addiction, financial year, implementation of the budget, publication of accounts

31.10.2006

EN

Official Journal of the European Union

C 266/43

European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for
the financial year 2005

(2006/C 266/15)

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

http://www.emcdda.europa.eu/index.cfm?fuseaction=public.Content&nNodeID=6465&sLanguageISO=EN

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

Implementation of the budget for the financial year 2005

Table 1

Expenditure

(1 000 euro)

Final budget appropriations for the financial year

Appropriations carried over
from the previous financial year

Available appropriations
(appropriations for the financial year plus appropriations
for the previous financial year)

entered

committed

paid

carried
over

cancelled

available

paid

cancelled

available

committed

paid

carried
over

cancelled

6 194

5 932

5 762

154

279

122

101

21

6 316

6 054

5 863

154

300

1 791

1 720

1 070

650

71

356

332

24

2 147

2 076

1 402

650

95

Revenue

Revenue entered
in the final budget
for the financial
year

Source of revenue

Revenue
received

Allocation of
expenditure

Community
subsidies

12 000

12 000

Own revenue

516

516

Title I
Staff (NDA)

Title II
Administration
(NDA)

Title III
Operating activities
(DA)

Other revenue

Allocated
revenue (Phare)

— CA

4 531

4 298

8

— PA

4 531

4 085

300

190

Allocated
(Phare)

revenue

300

49

16

284

Total CA 12 816

11 999

1 088

Total

12 816

12 714

Total PA 12 816

10 933

1 088

233

446

583

796

4 531

4 298

1 260

66

1 194

5 791

4 151

233

1 640

300

49

16

284

478

45

13 294

12 477

1 088

628

1 738

499

1 239

14 554

11 432

1 088

2 035

NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations).
DA: differentiated appropriations (commitment appropriations and payment appropriations may differ).
CA: commitment appropriations in a system of differentiated appropriations.
PA: payment appropriations in a system of differentiated appropriations.

C

2
6
6
/
4
4

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

.

3
1
1
0
2
0
0
6

.

31.10.2006

EN

Official Journal of the European Union

C 266/45

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 charges (e)

Total (a)

Total (b)

Operating result (c = a - b)

2005

10 592

312

10 904

5 843

2 269

4 181

12 293

-1 389

0

35

(1) Data for the financial year 2004 are not shown as they are not comparable with data for 2005 because of the change in the

accounting methods applied.

Economic result (f = c + d - e)

-1 424

Balance sheet at 31 December 2005 and 31 December 2004 (1)

Table 3

(1 000 euro)

Assets

Fixed assets

Stocks

Receivables and long-term assets

Liquid assets

Liabilities

Cumulative results of previous years

Result for the year

Long-term liabilities

Current liabilities

Total

Total

2005

2 989

224

3 005

6 218

4 296

-1 424

3 346

6 218

(1) Data for the financial year 2004 have been restated to make them comparable with the 2005 data.

2004

3 058

619

3 644

7 321

4 296

0

3 025

7 321