Report on the budgetary and financial management in 2008 — Section II — Council
Date: 2009-05-07
Institutions: Council of the European Union
Subjects: Council of the European Union, financial management, publication of accounts, report








C_2009105EN.01000201.xml










7.5.2009   


EN


Official Journal of the European Union


C 105/2





Report on the budgetary and financial management in 2008
Section II — Council
2009/C 105/02
1.   INTRODUCTION

This report presents, in accordance with Article 122 of the Financial Regulation and Article 185 of the Implementing Rules, an overview of the budgetary and financial management of the budget of the Council in 2008.
Chapter 2 of this report presents a summary of the framework which was established for the financial year 2008. A global overview on the implementation of the budget appropriations available in 2008 is given in Chapter 3.
The implementation of the budget 2008 by budget line is presented in a table in Annex 1.
2.   OBJECTIVES AND BUDGET FOR THE FINANCIAL YEAR 2008

2.1.   The main administrative objectives

The main administrative objectives of the General Secretariat of the Council (GSC) for 2008 were:






—


Further consolidation of the organisation of the GSC after the enlargement of the EU in 2004 and 2007.










—


Continuation of the process of administrative modernisation. The General Secretariat has established an ambitious programme to reinforce the quality of its organisation. Various initiatives have or will have a budgetary impact (investment cost as well as economies resulting from increased efficiency).










—


Conclusion of the convention with the Belgium State on the construction of Residence Palace.




2.2.   Establishment of the budget for the GSC in 2008

The budget of the Council in 2008 was based on the ambition not to increase the budget (appropriations) in real terms or the establishment plan. This approach implied that new initiatives, like for instance the creation of a crisis management capacity (Post Hampton Court), would have to be covered within the existing framework.
The budget for Council was established at an overall amount of EUR 594,7 million, which corresponds to an increase of EUR 1,2 million (0,2 %) compared to the budget for 2007. This increase breaks down as follows:






—


a nominal increase of EUR 19,8 million (2,5 % (1)),










—


a reduction in the budget in real terms of EUR 18,6 million (– 2,3 %)




A summary of the budget by categories for 2008 is presented in table 1.

Table 1


Budget 2008 of the Council in comparison to 2007 (by category)









(EUR)




Category


Budget 2007


Budget 2008


Difference




 


1


2


3 = 2/1




Establishment plan


307 086 000


303 098 000


–1,3 %




Other staff expenditure


22 294 000


21 442 000


–3,8 %




Buildings (Title II)


51 302 212


38 856 000


–24,3 %




Computer systems (Title II)


29 369 000


33 021 268


12,4 %




Interpreting costs


85 510 000


89 500 000


4,7 %




Delegations' travel expenses


34 637 000


35 295 000


1,9 %




Official Journal


8 786 000


8 314 000


–5,4 %




Ttitle III


40 392 000


36 707 000


–9,1 %




Miscellaneous (Title II)


11 302 000


10 982 000


–2,8 %




Reserve


2 850 000


17 500 000


514,0 %





Total




593 528 212




594 715 268




0,2 %





Table 2 shows the evolution of the budget of the Council over the past five years. It should be noted that the development of the budget from 2004 to 2006 was in line with the average development of heading 5 of the financial perspectives, where the Council's share remained at the level of 8,8 %.
As a consequence of prudent budget management, significant reductions in the Council's share were achieved in 2007 and 2008: the Council's share under heading 5 expenditure decreased from 8,8 % in 2004 to 8 % in 2008.

Table 2


Council's budget and Heading 5 of the Financial Perspectives in 2004-08
















 


2004


2005


2006


2007


2008




EUR million


change


EUR million


change


EUR million


change


EUR million


change


EUR million


change




Heading 5


6 157


 


6 360


3,3 %


6 708


5,5 %


7 115


6,1 %


7 457


4,8 %




Council budget


542


 


563


3,9 %


592


5,2 %


594


0,3 %


595


0,2 %




Council's share in H5


8,8 %


 


8,9 %


1,1 %


8,8 %


–1,1 %


8,3 %


–5,7 %


8,0 %


–3,6 %




3.   GLOBAL OVERVIEW OF THE BUDGET IMPLEMENTATION 2008

3.1.   Achievement of administrative objectives 2008

The following may be said on the achievement of the objectives established for budget year 2008:
—   Consolidation of the organisation after the enlargements of 2004 and 2007

An important indicator for the consolidation of the GSC organisation may be found in recruitment: 82 permanent officials from the new Member States (EU-12) were recruited in 2008. At the same time the number of temporary agents occupying a permanent post went down by 25.
The organisation of the GSC was also improved by centralising all language units in the LEX building in 2008. In addition to the physical integration of the language units, working methods in the translation domain have been rationalised and simplified.
—   Administrative modernisation

As for administrative modernisation, the GSC introduced a new system for financial management on 1 January 2008. This modernisation has provided up-to-date and efficient means for the financial management of the GSC, as well as for its partners in the project (the Court of Justice and the Court of Auditors).
Another important step in administrative modernisation was the implementation of e-tendering, which improves the speed, transparency and equal treatment of tenderers.
The GSC also introduced a flexible working time system on 1 January 2008 to better combine the requirements of work and working hours with those of private life.
—   Building policy

On 19 March 2008 the Council signed with the Belgian government a contract for the acquisition and renovation of the Residence Palace. The project is a direct result of the decision of the European Council of 25 and 26 March 2004 to accept the offer of the Belgian government to renovate the Residence Palace with a view to turning it into the seat of the European Council and the Council of Ministers.
The contract between the Council and the Belgian government enables the Council to make advance payments for the project, which will subsequently reduce the overall cost of the acquisition.
3.2.   Revenues

Table 3 presents the global outcome of the Council's revenue operations in 2008. In 2008, established rights, i.e. issued recovery orders (either carried over from 2007 and/or created in 2008), amounted to EUR 108 203 109. 89 % of this amount (EUR 96 166 694) was recovered during the budget year 2008 while 11 % (EUR 12 036 415) will have to be recovered in 2009 or later.

Table 3


Overview of revenue in 2008 (by Title)









(EUR)




Title


Established rights


Recovered revenues


To be recovered










4


Miscellaneous Community taxes, levies and dues






55 945 078


54 545 529


1 399 549










5


Revenue accruing from the administrative operation, etc.






51 778 472


41 143 289


10 635 183










6


Contributions and repayments under community agreements, etc.






473 364


473 364


 










9


Miscellaneous revenue






6 195


4 512


1 683





Total




108 203 109




96 166 694




12 036 415





3.2.1.   Revenues accrued in 2008

The initial revenue estimate for the budget 2008 amounted to EUR 50 447 000 (Table 4). During the budget year an amount of EUR 102 921 762 was recorded as established rights of which EUR 91 722 497 was recovered leaving EUR 11 199 266 to be collected in 2009.

Table 4


Revenue accrued during 2008 (by article)










(EUR)




Article


Initial revenue estimate


Established rights


Recovered revenues


To be recovered










400


Poceeds from taxation on salaries, etc.






24 546 000


22 036 440


22 036 180


260










404


Poceeds from special levy on salaries






1 731 000


2 805 093


2 805 086


7










410


Staff contribution to the pension scheme






24 170 000


23 387 507


23 374 468


13 039










411


Transfer of purchase of pension rights by staff






 


6 338 857


5 198 500


1 140 357










511


Poceeds from letting and subletting immovable property






 


344 593


323 237


21 356










520


Revenue from investments, bank and other interests






 


766 100


766 100


 










550


Revenue from the supply of services and work, etc.






 


173 216


82 500


90 716










551


Revenue from third parties in respect of services or work, etc.






 


12 616


 


12 616










570


Revenue arising from the repayment of amounts, etc.






 


31 591 844


24 825 753


6 766 091










571


Revenue earmarked for a specific purpose, etc.






 


31 994


 


31 994










573


Other contributions and refunds in connection with administration.






 


14 955 626


11 832 796


3 122 830










631


Contributions within the framework of the Schengen acquis







 


473 364


473 364


 










900


Miscellaneous revenue






 


4 512


4 512


 





Total




50 447 000




102 921 762




91 722 497




11 199 266





The positive difference between the initial estimate and the established rights (EUR 52 474 762) originates mainly from:






—


recovery of parts of the envelopes paid to Member States in previous years for the financing of delegates' travel expenses following their declaration for 2007 (approximately EUR 20 500 000).










—


recovery of payments by Member States for supplementary on-request interpretation in certain languages (EUR 4 100 000) (Article 570).










—


the presidencies' contributions to financing the normal and extraordinary summits in 2008 (EUR 6 900 000) (Article 573).










—


the participation of other institutions and the payments by Council officials for the Council crèche (EUR 2 000 000) in 2008 (Article 573).










—


the transfer of pension rights of (150) officials (EUR 6 300 000). This amount had not been included in the initial revenue estimate (Article 411).




3.2.2.   Revenues accrued before 2008

EUR 5 281 347 in respect of outstanding recovery orders (issued before 2008) was carried over for recovery in 2008. As shown in Table 5, EUR 4 444 197 (84 %) of this amount was recovered in 2008 and EUR 837 150 was carried over to 2009.

Table 5


Revenue accrued during 2008 (by article)









(EUR)




Article


Established rights prior 2008


Recovered revenues


To be recovered










411


Transfer of purchase of pension rights by staff






1 377 182


1 131 294


245 887










511


Poceeds from letting and subletting immovable property






153 216


153 216


 










520


Revenue from investments, bank and other interests






52 748


52 748


 










550


Revenue from the supply of services and work, etc.






15 997


15 997


 










551


Revenue from third parties in respect of services or work, etc.






2 729


2 729


 










570


Revenue arising from the repayment of amounts etc.






3 070 405


2 852 728


217 676










573


Other contributions and refunds in connection with adrrinistration.






598 555


228 335


370 220










580


Miscellaneous compensation






8 834


7 150


1 684










900


Miscellaneous revenue






1 683


 


1 683





Total




5 281 347




4 444 197




837 150





3.3.   Expenditure in 2008

The analysis of expenditure in 2008 is presented at an aggregation level of the 10 most significant expenditure categories.
3.3.1.   Overview of implementation of the budget in 2004-08

In the past five years there have been no significant changes in the budget implementation of the GSC (see Graph 1). The global implementation rate of the budget has been, except for 2006, around 98 %. During these years, approximately 79 % of the appropriations have been paid in the budget year while on average 19 % have been carried over to the next budget year.
As can be seen in Graph 1, the appropriations carried over break down into two major categories: functioning and buildings. The first is related to obligations duly contracted before the end of the budget year but for which delivery and/or invoices were not received before the end of the year.
The second refers to the GSC's acquisition of buildings such as LEX, the crèche and Residence Palace. In the last few years, the GSC has been able to use the savings made in its budget implementation to finance these acquisitions. This in turn has significantly reduced the overall cost of the building projects, especially in terms of interest payments.

Graph 1:   Global implementation of the Council budget 2004-2008


(EUR)




3.3.2.   Implementation of the appropriations by category in 2008

Table 6 compares, by category of expenditure, the initial budget (column 1) with the distribution of appropriations after transfers (column 2) as well as the consumption of the budget (column 3). The difference between the initial budget and committed appropriations corresponds to the budget surpluses or deficits covered by transfers carried out during the fiscal year of 2008.
The implementation rate of the budget 2008 for the institution's current expenditure is 85,7 %. The global implementation, which includes the planned advance payments for the Residence Palace building, is 97,5 %. An amount of EUR 15 million is cancelled (3).

Table 6


Overview of the implementation of the budget 2008
 (4)












Category


Budget 2008


Appropriations available after transfers


Commitments


Global result 2008


Outturn rate


Cancelled appropriations




 


1


2


3


4 = 1 – 3


5 = 3/1


6 = 2 – 3




Establishment plan


303 098 000


288 621 000


283 897 820


19 200 180


93,7 %


4 723 180




Other staff expenditure


21 442 000


21 159 000


20 441 341


1 000 659


95,3 %


717 659




Buildings (Title II)


38 856 000


38 911 000


35 816 323


3 039 677


92,2 %


3 094 677




Computer systems (Title 11)


33 021 268


32 367 268


30 625 212


2 396 056


92,7 %


1 742 056




Interpreting costs


89 500 000


66 857 208


65 881 887


23 618 113


73,6 %


975 321




Delegations' travel expenses


35 295 000


28 322 792


28 312 493


6 982 507


80,2 %


10 299




Official Journal


8 314 000


7 614 000


7 614 000


700 000


91,6 %


—




Title III


36 707 000


31 217 000


28 511 165


8 195 835


77,7 %


2 705 835




Miscellaneous (Title II)


10 982 000


9 582 000


8 591 647


2 390 353


78,2 %


990 353




Reserve


17 500 000


 


 


17 500 000


0,0 %


—





Total (excl. acquisition)




594 715 268




524 651 268




509 691 888




85 023 380




85,7 %



14 959 380





Acquisition of immovable property


 


70 064 000


70 064 000


–70 064 000


 


 





Grand total




594 715 268




594 715 268




579 755 888




14 959 380




97,5 %



14 959 380





The difference between the budget estimates and the implementation can be explained as follows:






—


The difference between the initial budget for the establishment plan and implementation is due to the low occupation rate of the posts in the establishment plan (on average 90 % (5)). Globally, the use of appropriations was EUR 19,2 million lower than foreseen in the budget 2008.










—


The saving of EUR 1 million within the category of other staff expenditure comes mainly from the underspending of appropriations related to other staff and termination of service.










—


Regarding building related expenditure (without Residence Palace) it should be noted that it was not possible to conclude and renew all related contracts in time. Globally EUR 3 million was cancelled (including EUR 1,8 million for costs relating to buildings including postponement of corridor renovation in the Justus Lipsius building and EUR 0,6 million for other fitting-out and installation work).










—


The budget for computer systems (title 2) was reduced by EUR 0,7 million mainly as a result of the reduced use of communication and data-transmission devices. In addition, at the end of the budget year EUR 1,7 million was cancelled mainly because of underspending on acquisition of hardware and software (EUR 0,9 million) and on maintenance of IT installations (EUR 0,6 million).










—


The underspending in interpretation expenditure comes from two sources:






—


saving of EUR 4,8 million for general interpretation, (the initial budget was EUR 36,5 million including EUR 3,9 million for cancellations and contingencies)










—


underspending in respect of ‘on-request’ envelopes by language totalled EUR 18,8 million (the initial budget was EUR 53 million (6).














—


The amount available for delegations’ travel expenses after transfers amounted to EUR 47,7 million (initial budget EUR 35,3 million + transfers of EUR 12,4 million from on-request interpreting savings). Since the Member States had to reimburse unused amounts from previous year(s), only EUR 28,3 million was committed for the subsequent payments in the budget 2008.










—


The implementation of the appropriations for the Official Journal was EUR 0,7 million lower than foreseen.










—


In Title III, the relatively low implementation rate is explained by the following factors:






—


the delay in the implementation of the SESAME project (EUR 4,2 million)










—


reduced need for outside services in IT (EUR 0,7 million)










—


reduced need for mission and travel expenditure in the framework of CFSP/ESDP.














—


The global underspending of the budget (outturn rate 85,7 %) made it possible to make available for advance payments in respect of Residence Palace EUR 55 million in addition to the EUR 15 million foreseen in Chapter 100 (7).




Table 7 shows the decisions which modified the appropriations of the budget in 2008.

Table 7


Budget modifications in 2008








Modification


Legal basis


Number




Amending budgets


Article 29 F.R.


0




Transfer B


Item to item


72




Transfer C


Article 22 F.R.


3




Transfer D


Article 24 F.R.


1





Total



 



76





Table 8 gives an overview on the budget lines which were significantly (8) modified in 2008.

Table 8


Budget lines which were subject to significant transfers in 2008











Item/Article


Heading


Initial Budget


Transfers


Final appropriations


Difference




1100


Basic salaries


221 133 000,00


7 990 000,00 –


213 143 000,00


–3,6 %




1101


Entitlements under the Staff Regulations related to the post held


4 115 000,00


654 000,00


4 769 000,00


15,9 %




1102


Entitlements under the Staff Regulations related to the personal circumstances of the staff member


55 764 000,00


950 000,00 –


54 814 000,00


–1,7 %




1105


Overtime


2 500 000,00


600 000,00 –


1 900 000,00


–24,0 %




1106


Entitlements under the Staff Regulations related to entering the service, transfer and leaving the service


5 009 000,00


900 000,00 –


4 109 000,00


–18,0 %




1111


Allowances for staff whose service is terminated


3 600 000,00


838 000,00 –


2 762 000,00


–23,3 %




1120


Provisional appropriation (officials and temporary staff)


4 451 000,00


4 451 000,00 –


 


– 100,0 %




1200


Other staff


3 483 000,00


321 000,00 –


3 162 000,00


–9,2 %




1203


Outside services


1 005 000,00


325 000,00


1 330 000,00


32,3 %




133


Missions


5 100 000,00


550 000,00


5 650 000,00


10,8 %




2002


Acquisition of immovable property


 


70 064 000,00


70 064 000,00


 




2003


Fitting-out of premises


7 700 000,00


2 955 000,00 –


4 745 000,00


–38,4 %




2004


Work to make premises secure


1 000 000,00


1 365 000,00


2 365 000,00


136,5 %




2005


Expenditure preliminary to the acquisition, construction and fitting-out of buildings


690 000,00


310 000,00 –


380 000,00


–44,9 %




2010


Cleaning and maintenance


14 122 000,00


1 125 000,00


15 247 000,00


8,0 %




2011


Water, gas, electricity and heating


3 956 000,00


760 000,00


4 716 000,00


19,2 %




2100


Acquisition of equipment and software


9 300 000,00


1 384 650,00 –


7 915 350,00


–14,9 %




2101


Outside assistance for the operation and development of computer systems


14 240 000,00


987 015,00


15 227 015,00


6,9 %




2102


Servicing and maintenance of equipment and software


4 277 268,00


1 038 095,00


5 315 363,00


24,3 %




2103


Telecommunications


5 204 000,00


1 294 460,00 –


3 909 540,00


–24,9 %




2120


Purchase and replacement of technical equipment and installations


1 950 000,00


1 615 000,00 –


335 000,00


–82,8 %




2200


Travel expenses of delegations


35 295 000,00


6 972 208,00 –


28 322 792,00


–19,8 %




2202


Interpreting costs


89 500 000,00


22 642 792,00 –


66 857 208,00


–25,3 %




2211


Official Journal


8 314 000,00


700 000,00 –


7 614 000,00


–8,4 %




2213


Information and public events


1 198 000,00


280 000,00 –


918 000,00


–23,4 %




2236


Legal expenses and costs, damages and compensation


600 000,00


345 000,00


945 000,00


57,5 %




3010


Missions


1 400 000,00


300 000,00 –


1 100 000,00


–21,4 %




3200


Acquisition of equipment and software


7 996 000,00


4 698 000,00 –


3 298 000,00


–58,8 %




3300


Delegations’ travel expenses


847 000,00


342 500,00 –


504 500,00


–40,4 %




100


Provisional appropriations


15 000 000,00


15 000 000,00 –


 


– 100,0 %




101


Contingency reserve


2 500 000,00


2 500 000,00 –


 


– 100,0 %




3.3.3.   Implementation of the carry-over appropriations from 2007

As shown in Table 9, the global use of appropriations carried over from 2007 to 2008 corresponds to 91,8 %.

Table 9


Overview of the implementation of appropriations carried over from 2007










Category


Appropriations carried over from 2007


Payments 2008


Outturn rate


Cancelled appropriations




 


1


2


3 = 2/1


4 = 1 – 2




Establishment plan


621 141


543 607


87,5 %


77 534




Other staff expenditure


2 917 003


2 509 367


86,0 %


407 637




Buildings (Title II)


13 923 671


11 886 054


85,4 %


2 037 617




Computer systems (Title II)


13 900 848


11 564 649


83,2 %


2 336 199




Interpreting costs


8 944 284


8 944 284


100,0 %


—




Delegations' travel expenses


42 395


 


0,0 %


42 395




Official Journal


5 771 410


2 523 390


43,7 %


3 248 020




Title III


5 681 483


3 888 073


68,4 %


1 793 410




Miscellaneous (Title II)


3 412 912


2 614 277


76,6 %


798 635




Reserve


—


—


 


—





Total (excl. acquisition)




55 215 148




44 473 701




80,5 %



10 741 446





Acquisition of immovable property


75 123 830


75 123 830


100,0 %


—





Grand total




130 338 978




119 597 531




91,8 %



10 741 446





The implementation rate of the current expenditure appropriations carried over from 2007 was 80,5 %, 5,5 percentage points less than the year before. The main reasons for the low implementation rate are:






—


Partial or complete failure to deliver ordered goods/services during the year. The Official Journal can be mentioned as an example.










—


Non-reception of invoices for delivered works/services/goods. It should be noted that this inevitably constitutes a budgetary burden for future years.




3.3.4.   Appropriations carried over from 2008 to 2009

The appropriations carried over from 2008 to 2009 are presented in table 10. The amounts carried over (excluding Residence Palace) totalled EUR 46,6 million, which corresponds to 9 % of the amounts committed at the end of the year 2008 (in 2007: EUR 55,2 million ~ 10,9 %).

Table 10


Appropriations carried over from 2008 to 2009











Category


Budget 2008


Appropriations available after


Commitments


Appropriations carried over to


Carry-over rate




 


1


2


3


4


5 = 4/3




Establishment plan


303 098 000


288 621 000


283 897 820


281 391


0,1 %




Other staff expenditure


21 442 000


21 159 000


20 441 341


1 340 383


6,6 %




Buildings (Title II)


38 856 000


38 911 000


35 816 323


11 532 944


32,2 %




Computer systems (Title II)


33 021 268


32 367 268


30 625 212


12 145 935


39,7 %




Interpreting costs


89 500 000


66 857 208


65 881 887


7 344 120


11,1 %




Delegations' travel expenses


35 295 000


28 322 792


28 312 493


44 274


0,2 %




Official Journal


8 314 000


7 614 000


7 614 000


2 952 576


38,8 %




Title III


36 707 000


31 217 000


28 511 165


8 290 807


29,1 %




Miscellaneous (Title II)


10 982 000


9 582 000


8 591 647


2 626 433


30,6 %




Reserve


17 500 000


 


 


—


 





Total (excl. acquisition)




594 715 268




524 651 268




509 691 888




46 558 864




9,1 %





Acquisition of immovable property


 


70 064 000


70 064 000


70 064 000


 





Grand total




594 715 268




594 715 268




579 755 888




116 622 864




20,1 %





3.3.5.   Implementation of accrued assigned revenue

Tables 11a and 11b show the implementation of assigned revenue during the budget year 2008.
Table 11a gives an overview of implementation of assigned revenue which accrued before 2008. At the end of the budget year 2008, EUR 3,4 million was still available.

Table 11a


Overview of the implementation of carried-over assigned revenue accrued before 2008









Category


Assigned revenues before 2008


Commitments


Available assigned revenues




 


1


2


3 = 1 – 2




Establishment plan


1 485 022


1 485 022


—




Other staff expenditure


342 087


258 305


83 782




Buildings (Title II)


3 515 033


2 794 545


720 488




Computer systems (Title II)


2 541 813


2 344 269


197 544




Interpreting costs


5 940 555


5 940 555


—




Delegations' travel expenses


14 664 027


14 664 027


—




Official Journal


547 062


 


547 062




Title III


647 136


581 583


65 552




Miscellaneous (Title II)


2 956 618


1 169 422


1 787 197




Reserve


—


—


—





Total




32 639 353




29 237 727




3 401 625





It should be noted that the EUR 1,8 million under Miscellaneous title II relates to the unused funds made available by the various Presidencies in 2005-07. This amount will either be used to cover a limited number of outstanding financial obligations or reimbursed to the Presidencies concerned after the final closure of the events.
Table 11b shows the implementation of appropriations of the assigned revenue accrued in 2008.

Table 11b


Overview of the implementation of the assigned revenue accrued in 2008









Category


Assigned revenues 2008


Commitments


Available assigned revenues




 


1


2


3 = 1 – 2




Establishment plan


924 394


 


924 394




Other staff expenditure


2 773 706


958 327


1 815 379




Buildings (Title II)


1 710 458


1 273 329


437 129




Computer systems (Title II)


1 362 985


580 933


782 051




Interpreting costs


4 892 897


 


4 892 897




Delegations' travel expenses


21 781 230


3 538 711


18 242 519




Official Journal


506 956


 


506 956




Title III


824 217


231 319


592 897




Miscellaneous (Title II)


6 020 962


3 062 482


2 958 480




Reserve


—


—


—





Total




40 797 805




9 645 101




31 152 703





Assigned revenue received in 2008 amounted to EUR 40,8 million. EUR 9,6 million of this amount was used in 2008, leading to a carry-over of EUR 31,2 million.
3.3.6.   Council activities

Tables 12 and 13 give an overview of the core activities of the Council from 2003 to 2008.

Table 12


Development of activities 2003-08: meetings












 


2003


2004


2005


2006


2007


2008




Summits


6


5


3


3


3


5




Councils


77


76


80


76


68


81




Coreper


134


128


123


120


106


144




Working groups


4 333


3 971


3 918


4 037


4 183


4 480





Total




4 550




4 180




4 124




4 236




4 360




4 710









Table 13


Development of activities 2003-08: legal acts published in the OJ












 


2003


2004


2005


2006


2007


2008




Legal acts published in OJ


1 045


1 118


1 056


1 317


1 000


1 274






(1)  Inflation 2007-08: 1,9 %, wage increase 2007-08: 3,0 %, increase of envelopes for interpretation 4,7 %.

(2)  In 2008, an amount of EUR 15 million was foreseen for the advance payments in respect of Residence Palace under category ‘Reserve’.

(3)  Implementation rate of the budget 2007 was 98,3 % (without planned advances for Residence Palace: 86,1 %); cancelled appropriations totalling to EUR 10 million.

(4)  An amount of EUR 15 million was foreseen for the advance payments in respect of Residence Palace under category ‘Reserve’.

(5)  In 2007, the average occupation rate was 86 %. A flat-rate reduction of 7 % was applied to the related appropriations in both years.

(6)  In conformity with the decision 111/07, the GSC transfers 66 % of the unused amounts to the delegates’ travel envelopes for use during the same budget year. In 2008, this totalled EUR 12,4 million.

(7)  Since at the time of the adoption of the budget for 2008 the contract for Residence Palace had not yet been signed, a provision of EUR 15 million for advance payments in respect of the Residence Palace building was foreseen in Chapter 100 (provisional appropriations).

(8)  Amount > EUR 250 000.


ANNEX I

COUNCIL — USE OF THE APPROPRIATIONS OF THE YEAR 2008















Budget line


Initial Appropriations


Transfers/ Amendments


Final Appropriations


Commitments


Payments


Carry Over by Right to


Carry Over by Decision to


Cancelled Appropriations




2008


2008


2008


2008


2008


2009


2009


 




1


2


3


4


5


6


7


8 = 3 – 5 – 6 – 7




1100


Basic salaries


221 133 000,00


7 990 000,00


213 143 000,00


210 170 031,02


210 170 031,02


 


 


2 972 968,98




1101


Entitlements under the Staff Regulations related to the post held


4 115 000,00


654 000,00


4 769 000,00


4 633 782,34


4 633 782,34


 


 


135 217,66




1102


Entitlements under the Staff Regulations related to the personal circumstances of the staff member


55 764 000,00


950 000,00


54 814 000,00


53 937 142,09


53 937 142,09


 


 


876 857,91




1103


Social security cover


9 512 000,00


110 000,00


9 402 000,00


9 165 863,09


9 165 863,09


 


 


236 136,91




1104


Salary weightings


614 000,00


130 000,00


484 000,00


424 063,07


424 063,07


 


 


59 936,93




1105


Overtime


2 500 000,00


600 000,00


1 900 000,00


1 628 976,60


1 628 976,60


 


 


271 023,40




1106


Entitlements under the Staff Regulations related to entering the service, transfer and leaving the service


5 009 000,00


900 000,00


4 109 000,00


3 937 961,90


3 656 570,48


281 391,42


 


171 038,10




110


Remuneration and other entitlements


298 647 000,00


10 026 000,00


288 621 000,00


283 897 820,11


283 616 428,69


281 391,42


 


4 723 179,89




1110


Allowances in the event of retirement in the interest of the service


341 000,00


170 000,00


511 000,00


471 430,07


471 430,07


 


 


39 569,93




1111


Allowances for staff whose service is terminated


3 600 000,00


838 000,00


2 762 000,00


2 617 865,12


2 617 865,12


 


 


144 134,88




1112


Entitlements of the former Secretaries-General


229 000,00


5 000,00


234 000,00


231 724,04


231 724,04


 


 


2 275,96




111


Termination of service


4 170 000,00


663 000,00


3 507 000,00


3 321 019,23


3 321 019,23


 


 


185 980,77




1120


Provisional appropriation (officials and temporary staff)


4 451 000,00


4 451 000,00


 


 


 


 


 


 




1121


Provisional appropriation (retired staff and staff retired under special arrangements)


63 000,00


59 000,00


4 000,00


 


 


 


 


4 000,00




112


Provisional appropriation


4 514 000,00


4 510 000,00


4 000,00


 


 


 


 


4 000,00





Total Chapter 11 — Officials and temporary staff




307 331 000,00




15 199 000,00




292 132 000,00




287 218 839,34




286 937 447,92




281 391,42



 



4 913 160,66





1200


Other staff


3 483 000,00


321 000,00


3 162 000,00


2 973 535,28


2 968 535,28


5 000,00


 


188 464,72




1201


National experts on secondment


1 563 000,00


170 000,00


1 393 000,00


1 311 447,54


1 295 145,70


16 301,84


 


81 552,46




1202


Traineeships


476 000,00


 


476 000,00


452 618,10


414 938,35


37 679,75


 


23 381,90




1203


Outside services


1 005 000,00


325 000,00


1 330 000,00


1 281 327,59


847 513,35


433 814,24


 


48 672,41




120


Other staff and outside services


6 527 000,00


166 000,00


6 361 000,00


6 018 928,51


5 526 132,68


492 795,83


 


342 071,49




122


Provisional appropriation


35 000,00


35 000,00


 


 


 


 


 


 





Total Chapter 12 — Other staff and outside services




6 562 000,00




201 000,00




6 361 000,00




6 018 928,51




5 526 132,68




492 795,83



 



342 071,49





1300


Miscellaneous expenditure on recruitments


210 000,00


 


210 000,00


134 566,76


121 670,78


12 895,98


 


75 433,24




1301


Further training


1 526 000,00


93 000,00


1 619 000,00


1 569 419,20


932 896,43


636 522,77


 


49 580,80




130


Expenditure relating to staff management


1 736 000,00


93 000,00


1 829 000,00


1 703 985,96


1 054 567,21


649 418,75


 


125 014,04




1310


Special assistance grants


25 000,00


9 000,00


34 000,00


31 426,38


29 109,66


2 316,72


 


2 573,62




1311


Social contacts between members of staff


120 000,00


38 000,00


158 000,00


156 950,00


156 665,00


285,00


 


1 050,00




1312


Supplementary aid for the disables


112 000,00


 


112 000,00


112 000,00


88 318,72


23 681,28


 


 




1313


Other welfare expenditure


46 000,00


 


46 000,00


45 305,65


45 305,65


 


 


694,35




131


Measures to assist the institution's staff


303 000,00


47 000,00


350 000,00


345 682,03


319 399,03


26 283,00


 


4 317,97




1320


Medical service


362 000,00


50 000,00


312 000,00


311 995,00


280 965,48


31 029,52


 


5,00




1321


Restaurants and canteens


1 000 000,00


 


1 000 000,00


977 485,44


969 918,03


7 567,41


 


22 514,56




1322


Crèches and other childcare facilities


2 146 000,00


 


2 146 000,00


2 146 000,00


2 146 000,00


 


 


 




132


Activities relating to all persons working with the institution


3 508 000,00


50 000,00


3 458 000,00


3 435 480,44


3 396 883,51


38 596,93


 


22 519,56




133


Missions


5 100 000,00


550 000,00


5 650 000,00


5 616 245,04


5 482 956,54


133 288,50


 


33 754,96





Total Chapter 13 — Other expenditure relating to persons working with the institution




10 647 000,00




640 000,00




11 287 000,00




11 101 393,47




10 253 806,29




847 587,18



 



185 606,53






TOTAL TITLE 1 — Persons working with the institution




324 540 000,00




14 760 000,00




309 780 000,00




304 339 161,32




302 717 386,89




1 621 774,43



 



5 440 838,68





2000


Rent


4 006 000,00


 


4 006 000,00


3 970 324,84


3 891 119,99


79 204,85


 


35 675,16




2002


Acquisition of immovable property


 


70 064 000,00


70 064 000,00


70 064 000,00


 


70 064 000,00


 


 




2003


Fitting-out of premises


7 700 000,00


2 955 000,00


4 745 000,00


4 113 312,73


1 410 801,57


2 702 511,16


 


631 687,27




2004


Work to make premises secure


1 000 000,00


1 365 000,00


2 365 000,00


2 238 658,62


117 945,77


2 120 712,85


 


126 341,38




2005


Expenditure preliminary to the acquisition, construction and fitting-out of buildings


690 000,00


310 000,00


380 000,00


230 127,42


9 344,95


220 782,47


 


149 872,58




200


Buildings


13 396 000,00


68 164 000,00


81 560 000,00


80 616 423,61


5 429 212,28


75 187 211,33


 


943 576,39




2010


Cleaning and maintenance


14 122 000,00


1 125 000,00


15 247 000,00


13 416 215,54


8 850 315,48


4 565 900,06


 


1 830 784,46




2011


Water, gas, electricity and heating


3 956 000,00


760 000,00


4 716 000,00


4 545 772,54


3 697 364,80


848 407,74


 


170 227,46




2012


Buildings security and surveillance


6 637 000,00


90 000,00


6 727 000,00


6 640 021,95


5 827 682,49


812 339,46


 


86 978,05




2013


Insurance


310 000,00


110 000,00


200 000,00


185 657,73


185 597,34


60,39


 


14 342,27




2014


Other expenditure relating to buildings


435 000,00


90 000,00


525 000,00


476 231,20


293 206,30


183 024,90


 


48 768,80




201


Costs relating to buildings


25 460 000,00


1 955 000,00


27 415 000,00


25 263 898,96


18 854 166,41


6 409 732,55


 


2 151 101,04





Total Chapter 20 — Buildings and associated costs




38 856 000,00




70 119 000,00




108 975 000,00




105 880 322,57




24 283 378,69




81 596 943,88



 



3 094 677,43





2100


Acquisition of equipment and software


9 300 000,00


1 384 650,00


7 915 350,00


6 973 686,68


3 331 456,04


3 642 230,64


 


941 663,32




2101


Outside assistance for the operation and development of computer systems


14 240 000,00


987 015,00


15 227 015,00


15 084 452,27


9 530 749,53


5 553 702,74


 


142 562,73




2102


Servicing and maintenance of equipment and software


4 277 268,00


1 038 095,00


5 315 363,00


4 709 062,40


3 760 631,71


948 430,69


 


606 300,60




2103


Telecommunications


5 204 000,00


1 294 460,00


3 909 540,00


3 858 010,72


1 856 439,62


2 001 571,10


 


51 529,28




210


Computer systems and telecommunications


33 021 268,00


654 000,00


32 367 268,00


30 625 212,07


18 479 276,90


12 145 935,17


 


1 742 055,93




2111


Purchase and replacement of furniture


990 000,00


128 000,00


1 118 000,00


1 067 395,56


611 851,46


455 544,10


 


50 604,44




2112


Rental, servicing, maintenance and repair of furniture


20 000,00


 


20 000,00


15 740,07


14 231,81


1 508,26


 


4 259,93




211


Furniture


1 010 000,00


128 000,00


1 138 000,00


1 083 135,63


626 083,27


457 052,36


 


54 864,37




2120


Purchase and replacement of technical equipment and installation


1 950 000,00


1 615 000,00


335 000,00


187 235,65


104 627,10


82 608,55


 


147 764,35




2121


Outside assistance for the operation and development of technical equipment and installations


30 000,00


5 000,00


35 000,00


34 892,98


32 457,98


2 435,00


 


107,02




2122


Rental, servicing, maintenance and repair of technical equipment and installations


421 000,00


150 000,00


271 000,00


200 372,13


149 684,94


50 687,19


 


70 627,87




212


Technical equipment and installations


2 401 000,00


1 760 000,00


641 000,00


422 500,76


286 770,02


135 730,74


 


218 499,24




2131


Purchase and replacement of the vehicle fleet


70 000,00


50 000,00


20 000,00


 


 


 


 


20 000,00




2132


Rental, maintenance and repair of the vehicle fleet


181 000,00


50 000,00


231 000,00


230 490,48


196 179,67


34 310,81


 


509,52




213


Transport


251 000,00


 


251 000,00


230 490,48


196 179,67


34 310,81


 


20 509,52





Total Chapter 21 — Computer system, equipment and furniture




36 683 268,00




2 286 000,00




34 397 268,00




32 361 338,94




19 588 309,86




12 773 029,08



 



2 035 929,06





2200


Travel expenses of delegations


35 295 000,00


6 972 208,00


28 322 792,00


28 312 493,00


28 268 219,18


44 273,82


 


10 299,00




2201


Miscellaneous travel expenses


168 000,00


85 000,00


253 000,00


232 212,80


132 180,73


100 032,07


 


20 787,20




2202


Interpreting costs


89 500 000,00


22 642 792,00


66 857 208,00


65 881 887,00


58 537 766,80


7 344 120,20


 


975 321,00




2203


Entertainment and representation expenses


990 000,00


30 000,00


1 020 000,00


1 000 349,58


919 944,04


80 405,54


 


19 650,42




2204


Miscellaneous expenditure on internal expenses


561 000,00


 


561 000,00


527 868,00


312 099,50


215 768,50


 


33 132,00




2205


Organisation of conferences, congresses and meetings


50 000,00


 


50 000,00


46 364,00


1 364,00


45 000,00


 


3 636,00




220


Meetings and conferences


126 564 000,00


29 500 000,00


97 064 000,00


96 001 174,38


88 171 574,25


7 829 600,13


 


1 062 825,62




2210


Documentation and library expenditure


783 000,00


100 000,00


883 000,00


810 730,72


637 434,75


173 295,97


 


72 269,28




2211


Official Journal


8 314 000,00


700 000,00


7 614 000,00


7 614 000,00


4 661 423,88


2 952 576,12


 


 




2212


General publications


550 000,00


70 000,00


480 000,00


477 890,49


163 972,54


313 917,95


 


2 109,51




2213


Information and public events


1 198 000,00


280 000,00


918 000,00


760 180,52


456 307,01


303 873,51


 


157 819,48




221


Information


10 845 000,00


950 000,00


9 895 000,00


9 662 801,73


5 919 138,18


3 743 663,55


 


232 198,27




2221


New York


385 000,00


 


385 000,00


301 891,73


266 777,36


35 114,37


 


83 108,27




2222


Geneva


115 000,00


 


115 000,00


95 691,37


84 240,09


11 451,28


 


19 308,63




222


Liaison offices


500 000,00


 


500 000,00


397 583,10


351 017,45


46 565,65


 


102 416,90




2230


Office supplies


1 270 000,00


 


1 270 000,00


1 061 878,16


795 071,98


266 806,18


 


208 121,84




2231


Postal charges


150 000,00


20 000,00


130 000,00


128 814,88


97 343,69


31 471,19


 


1 185,12




2232


Expenditure on studies, surveys and consultation


40 000,00


 


40 000,00


31 688,53


31 688,53


 


 


8 311,47




2234


Removals


55 000,00


20 000,00


75 000,00


65 313,19


41 503,19


23 810,00


 


9 686,81




2235


Financial charges


80 000,00


 


80 000,00


60 000,00


47 237,94


12 762,06


 


20 000,00




2236


Legal expenses and costs, damages and compensation


600 000,00


345 000,00


945 000,00


943 220,47


606 011,98


337 208,49


 


1 779,53




2237


Other operating expenditure


325 000,00


22 000,00


347 000,00


311 425,37


263 003,52


48 421,85


 


35 574,63




223


Miscellaneous expenses


2 520 000,00


367 000,00


2 887 000,00


2 602 340,60


1 881 860,83


720 479,77


 


284 659,40





Total Chapter 22 — Operating expenditure




140 429 000,00




30 083 000,00




110 346 000,00




108 663 899,81




96 323 590,71




12 340 309,10



 



1 682 100,19






TOTAL TITLE 2 — Buildings, equipment and operating expenditure




215 968 268,00




37 750 000,00




253 718 268,00




246 905 561,32




140 195 279,26




106 710 282,06



 



6 812 706,68





3000


Allowances for seconded national military experts


6 679 000,00


16 000,00


6 695 000,00


6 606 271,56


6 530 346,38


75 925,18


 


88 728,44




3001


Allowances of the national experts seconded in connection with the ESDP/CFSP


2 518 000,00


200 000,00


2 318 000,00


2 003 585,78


1 967 197,11


36 388,67


 


314 414,22




3002


Special advisers in the field of the ESDP/CFSP


 


184 000


184 000,00


162 045,02


148 392,82


13 652,20


 


21 954,98




300


Other staff and external personnel


9 197 000,00


 


9 197 000,00


8 771 902,36


8 645 936,31


125 966,05


 


425 097,64




3010


Missions


1 400 000,00


300 000,00


1 100 000,00


1 072 557,08


954 224,30


118 332,78


 


27 442,92




3011


Further training


25 000,00


 


25 000,00


12 001,00


8 042,45


3 958,55


 


12 999,00




301


Other expenditure in connection with staff


1 425 000,00


300 000,00


1 125 000,00


1 084 558,08


962 266,75


122 291,33


 


40 441,92





Total Chapter 30 — Staff




10 622 000,00




300 000,00




10 322 000,00




9 856 460,44




9 608 203,06




248 257,38



 



465 539,56





3100


Rent


4 480 000,00


246 000,00


4 726 000,00


4 717 293,80


4 597 434,75


119 859,05


 


8 706,20




3103


Fitting-out of premises


320 000,00


4 000,00


324 000,00


123 235,15


22 316,60


100 918,55


 


200 764,85




3104


Work to make premises secure


250 000,00


60 000,00


190 000,00


136 901,32


48 726,67


88 174,65


 


53 098,68




3105


Expenditure preliminary to the acquisition, construction and fitting-out of buildings


10 000,00


 


10 000,00


 


 


 


 


10 000,00




310


Buildings


5 060 000,00


190 000,00


5 250 000,00


4 977 430,27


4 668 478,02


308 952,25


 


272 569,73




3110


Cleaning and maintenance


880 000,00


10 000,00


870 000,00


775 870,41


557 452,98


218 417,43


 


94 129,59




3111


Water, gas, electricity and heating


430 000,00


60 000,00


490 000,00


468 000,00


311 842,65


156 157,35


 


22 000,00




3112


Buildings security and surveillance


1 860 000,00


10 000,00


1 850 000,00


1 810 000,00


1 351 140,31


458 859,69


 


40 000,00




3113


Insurance


18 000,00


 


18 000,00


9 265,90


9 265,90


 


 


8 734,10




3114


Other expenditure on buildings


35 000,00


20 000,00


55 000,00


42 934,12


19 021,99


23 912,13


 


12 065,88




311


Costs relating to buildings


3 223 000,00


60 000,00


3 283 000,00


3 106 070,43


2 248 723,83


857 346,60


 


176 929,57





Total Chapter 31 — Buildings and associated costs




8 283 000,00




250 000,00




8 533 000,00




8 083 500,70




6 917 201,85




1 166 298,85



 



449 499,30





3200


Acquisition of equipment and software


7 996 000,00


4 698 000,00


3 298 000,00


2 259 643,67


570 865,04


1 688 778,63


 


1 038 356,33




3201


Outside assistance for the operation and development of computer systems


5 397 000,00


100 000,00


5 297 000,00


5 188 205,78


1 546 203,38


3 642 002,40


 


108 794,22




3202


Servicing and maintenance of equipment and software


763 000,00


48 000,00


811 000,00


703 471,43


601 483,92


101 987,51


 


107 528,57




3203


Telecommunications


2 100 000,00


200 000,00


1 900 000,00


1 569 409,15


355 795,50


1 213 613,65


 


330 590,85




320


Computer systems and telecommunications


16 256 000,00


4 950 000,00


11 306 000,00


9 720 730,03


3 074 347,84


6 646 382,19


 


1 585 269,97




321


Furniture


200 000,00


150 000,00


50 000,00


19 721,00


5 697,68


14 023,32


 


30 279,00





Total Chapter 32 — Computer systems, equipment and furniture




16 456 000,00




5 100 000,00




11 356 000,00




9 740 451,03




3 080 045,52




6 660 405,51



 



1 615 548,97





3300


Delegation's travel expenses


847 000,00


342 500,00


504 500,00


497 229,00


344 836,00


152 393,00


 


7 271,00




3301


Miscellaneous travel expenses


15 000,00


2 500,00


17 500,00


15 000,00


12 219,11


2 780,89


 


2 500,00




3303


Entertainment and representation expenses


25 000,00


 


25 000,00


22 996,44


21 746,44


1 250,00


 


2 003,56




3304


Administrative expenses incurred in connection with travel


100 000,00


 


100 000,00


 


 


 


 


100 000,00




3305


Miscellaneous meeting expenses


20 000,00


 


20 000,00


20 000,00


8 367,46


11 632,54


 


 




330


Meetings and conferences


1 007 000,00


340 000,00


667 000,00


555 225,44


387 169,01


168 056,43


 


111 774,56




3310


Documentation and library expenditure


179 000,00


 


179 000,00


145 059,38


143 355,55


1 703,83


 


33 940,62




3311


General publications


90 000,00


 


90 000,00


71 956,20


31 952,18


40 004,02


 


18 043,80




3312


Information and public events


50 000,00


 


50 000,00


41 408,40


39 288,40


2 120,00


 


8 591,60




331


Information


319 000,00


 


319 000,00


258 423,98


214 596,13


43 827,85


 


60 576,02




3322


Other operating expenditure


20 000,00


 


20 000,00


17 103,60


13 142,50


3 961,10


 


2 896,40




332


Miscellaneous expenses


20 000,00


 


20 000,00


17 103,60


13 142,50


3 961,10


 


2 896,40





Total Chapter 33 — Operating expenditure




1 346 000,00




340 000,00




1 006 000,00




830 753,02




614 907,64




215 845,38



 



175 246,98






TOTAL TITLE 3 — Expenditure arising out of the institution's performance of its specific missions




36 707 000,00




5 490 000,00




31 217 000,00




28 511 165,19




20 220 358,07




8 290 807,12



 



2 705 834,81





100


Provisional appropriations


15 000 000,00


15 000 000,00


 


 


 


 


 


 




101


Contingency reserve


2 500 000,00


2 500 000,00


 


 


 


 


 


 





TITLE 10 — Other expenditure




17 500 000,00




17 500 000,00



 


 


 


 


 


 





TOTAL BUDGET




594 715 268,00



 



594 715 268,00




579 755 887,83




463 133 024,22




116 622 863,61



 



14 959 380,17