European Monitoring Centre for Drugs and Drug Addiction (Lisbon) — Publication of the final accounts for the financial year 2007
Date: 2008-10-31
Institutions: European Commission
Subjects: European Monitoring Centre for Drugs and Drug Addiction, financial year, implementation of the budget, publication of accounts

31.10.2008

EN

Official Journal of the European Union

C 278/67

European Monitoring Centre for Drugs and Drug Addiction (Lisbon) — Publication of the final
accounts for the financial year 2007

(2008/C 278/22)

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

http://www.emcdda.europa.eu/html.cfm/index58687EN.html

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

Source of revenue

Revenue

Revenue
entered in the
final budget
for the
financial year

Revenue
received

Allocation of
expenditure

Table 1

Budget implementation for the financial year 2007

Expenditure

(1 000 euro)

Final budget appropriations for the financial year

Appropriations carried over from the previous financial year

entered

committed

paid

carried over

cancelled

available

paid

carried over

cancelled

Community subsidies

13 469

13 469

Title I
Staff (NDA)

Title II
Administrations
(NDA)

activ-

Title III
Operational
ities (DA)

— CA

Other subsidies

Assigned revenue
(Phare and CARDS)

Other assigned
revenue

412

550

p.m.

333

— PA

0

251

Assigned revenue
(Phare and CARDS)

Other assigned
revenue

7 118

7 098

7 011

87

2 093

2 064

1 294

770

4 669

4 669

550

p.m.

4 498

26

220

4 452

0

177

74

Total

14 431

14 053

Total PA

14 431

12 934

931

Total CA

14 431

13 906

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.

20

30

172

218

550

0

772

818

95

88

405

307

0

0

584

144

257

139

327

0

7

97

0

5

1 228

791

327

109

C

2
7
8
/
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
8

.

31.10.2008

EN

Official Journal of the European Union

C 278/69

Economic outturn account for the financial years 2007 and 2006

Table 2

Operating revenue

Community subsidy

Other revenues

Operating expenditure

Staff expenditure

Fixed asset-related expenditure

Other administrative expenditure

Operating expenditure

(1 000 euro)

2007

2006

13 369

13 394

662

93

Total (a)

14 031

13 488

7 044

358

1 289

5 028

6 566

292

2 369

4 629

Total (b)

13 719

13 857

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

312

- 370

Revenue from financial operations (e)

Expenditure on financial operations (f)

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

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

Table 3

Balance sheet at 31 December 2007 and 2006

—

16

- 16

295

—

16

- 16

- 385

(1 000 euro)

2007

2006

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

Reserves

Accumulated surplus/deficit

Economic result for the year

426

2 725

556

1 847

Total assets

5 554

165

2 606

Total liabilities

2 771

Net assets

2 783

2 488

295

Net capital

2 783

374

2 809

416

1 881

5 480

149

2 843

2 992

2 488

2 872

- 385

2 488