European Monitoring Centre for Drugs and Drug Addiction (Lisbon) — Publication of the final accounts for the financial year 2006
Date: 2007-10-31
Institutions: European Commission
Subjects: European Monitoring Centre for Drugs and Drug Addiction, financial year, implementation of the budget, publication of accounts

31.10.2007

EN

Official Journal of the European Union

C 261/67

European Monitoring Centre for Drugs and Drug Addiction (Lisbon) — Publication of the final
accounts for the financial year 2006

(2007/C 261/22)

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: Data supplied by the Centre — This table summarises the data provided by the Centre in its annual
accounts.

Table 1

Budget implementation for the financial year 2006

Revenue

Revenue entered in
the final budget for
the financial year

Source of revenue

Revenue received

Allocation of expenditure

Final budget appropriations for the financial year

Appropriations carried over from the previous
financial year

entered

committed

paid

carried over

cancelled

available

committed

cancelled

Expenditure

(1 000 euro)

Community
subsidies

12 100

12 100

Title I
Staff (NDA)

6 500

6 468

6 373

95

Own revenue

521

521

Title II
Administrations (NDA)

Title III
Operational activities (DA)

1 590

1 482

1 077

405

Other revenue

Assigned revenue
(Phare)

— CA

93

— PA

4 486

4 531

4 531

4 163

500

381

Assigned revenue (Phare)

500

224

28

Total CA

13 121

12 660

Total

13 121

13 095

Total PA

13 121

12 660

11 641

472

972

972

32

108

45

368

0

45

508

154

650

134

611

20

39

284

171

1 088

916

59

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.

NB: Revenue collected and payment are estimated on a cash basis.

C

2
6
1
/
6
8

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
7

.

31.10.2007

EN

Official Journal of the European Union

C 261/69

Economic outturn account for the financial years 2006 and 2005

Table 2

(1 000 euro)

2006

2005

Operating revenue

Community subsidies

Other revenues

Operating expenditure

Staff expenditure

Fixed asset-related expenditure

Other administrative expenditure

Operating activities

13 394

93

Total (a)

13 488

6 566

292

2 369

4 629

Total (b)

13 857

Surplus/(deficit) from operating activities (c = a - b)

- 370

Revenue from financial operations (e)

Expenditure on financial operations (f)

Surplus/(deficit) from non-operating activities (g = e - f)

16

- 16

10 592

312

10 904

5 843

2 269

4 181

12 293

- 1 389

35

- 35

NB: These accounts are drawn up on an accrual basis.

Economic result for the year (h = c + g)

- 385

- 1 424

Table 3

Balance sheet at 31 December 2006 and 2005

(1 000 euro)

2006

2005

Non-current assets

Intangible fixed assets

Tangible fixed assets

Current assets

Short-term receivables

Cash and cash equivalents

Current liabilities

Provisions for risks and charges

Accounts payable

Net assets

Accumulated surplus/deficit

Economic result for the year

NB: these accounts are drawn up on an accrual basis.

374

2 809

416

1 881

5 480

149

2 843

Total assets

Total liabilities

2 992

2 872

- 385

Total net assets

2 488

Total liabilities and net assets

5 480

56

2 933

224

3 005

6 218

115

3 231

3 346

4 296

- 1 424

2 872

6 218