Report on budgetary and financial management in 2008
Date: 2009-06-24
Institutions: Court of Justice of the European Union
Subjects: Council of the European Union, financial management, publication of accounts, report








C_2009144EN.01000101.xml










24.6.2009   


EN


Official Journal of the European Union


C 144/1






REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT IN 2008

(2009/C 144/01)
TABLE OF CONTENTS
Report on budgetary and financial management in 2008






1.


Introduction










2.


Overview of budget implementation in 2008










3.


Budget implementation in 2008 by Chapter




Annexes — Tables of budget implementation in 2008
Annex I: Budget transfers made in 2008 under Articles 22 and 24 of the Financial Regulation
Annex II: Comparison by Chapter of 2007 and 2008 implementation of revenue
Annex III: Budget implementation of revenue by Title
Annex IV: Comparison by Chapter of 2007 and 2008 implementation of appropriations
Annex V: Budget implementation of appropriations by Title
Annex VI: Details of the implementation of appropriations 2008 — Index 1 and 4
Report on budgetary and financial management in 2008
1.   INTRODUCTION
This report which, in accordance with Article 122 of the Financial Regulation and Article 185 of the Implementing Rules, accompanies the accounts of the Court of Justice for 2008, gives an account of, inter alia, the rate of implementation of appropriations. In addition, it offers a summary of the transfers of appropriations to and from various budget items carried out in the course of the 2008 financial year.
Chapter 2 of this Report gives an overview of budget implementation in 2008 and Chapter 3 examines in more detail the trends in budget lines according to budget chapters.
Lastly, the Annexes provide detailed information in the form of statistical tables relating again to budget implementation in 2008.
In regard to judicial activity as such, readers are invited to consult the Annual Report of the Court of Justice for 2008 on the Curia Internet site (http://curia.europa.eu), which provides detailed information and statistics concerning the judicial activities of the Court of Justice, the Court of First Instance and the Civil Service Tribunal.
2.   OVERVIEW OF BUDGET IMPLEMENTATION IN 2008
2.1.   Revenue
The estimated revenue of the Court of Justice for the financial year 2008 was EUR 36 539 000.
As shown in Table 1 below, the established entitlements in 2008 are EUR 38 785 961 and are 6,15 % higher than estimated (1).
Table 1
Estimated revenue and established entitlements








(in euro)




Title


Estimated revenue 2008


Established entitlements 2008


% of total










4.


Revenue accruing from persons working with the institutions and other Community bodies






36 439 000,00


37 644 913,84



97,06











5.


Revenue accruing from the administration of the institution






90 000,00


1 112 497,04



2,87











9.


Miscellaneous revenue






10 000,00


28 551,00



0,07






Total




36 539 000,00




38 785 961,88





100,00







%




100 %




106,15 %



 




It will be noted that revenue-entitlements established in Title 4 (principally deductions from the remuneration of Members and staff in respect of taxes and social security contributions) represent a very high percentage of the total revenue (97,06 %), while revenue in Titles 5 and 9 (principally proceeds from the sale of publications, insurance refunds, telecommunication refunds and financial products) represents less than 3 % of the total.

Annexes II and III provide additional data on the whole of the revenue stream (revenue-entitlements carried over, revenue-entitlements established and revenue-entitlements collected).
It will be noted that revenue recovered (EUR 38 737 467) represents 99,88 % of established entitlements in 2008 (99,18 % in 2007).
As regards revenue from entitlements carried over from the preceding financial year, Table 2 below shows that, as is the case for revenue in the financial year, revenue in Title 4 represents most of the total revenue from entitlements carried over (93,83 %). The amounts still to be recovered in Title 4 essentially correspond to the amounts to be recovered from national pension bodies in connection with transfers of pension rights.
Table 2
Revenue from entitlements carried over








(in euro)




Title


Carried over 2007 to 2008


Revenue from entitlements carried over


% of total










4.


Revenue accruing from persons working with the institutions and other Community bodies






308 417,42


272 608,32



93,83











5.


Revenue accruing from the administration of the institution






19 182,76


17 917,35



6,17











9.


Miscellaneous revenue






0,00


0,00



0,00






Total




327 600,18




290 525,67





100,00







%




100 %




88,68 %



 




2.2.   Expenditure
2.2.1.   Appropriations in the financial year
The appropriations entered in the budget of the Court of Justice for the 2008 financial year were EUR 294 077 591.
As shown in Table 3 below, the budget implementation for 2008 amounts to EUR 290 385 281 and represents a very high rate of use of final appropriations of 98,74 %, an improvement as compared with the preceding year (97,40 % in 2007).
It will also be noted that, as in previous years, more than three quarters of the Court of Justice’s budget is allocated to expenditure on staff (75,30 % in 2008).
Table 3
Commitments of appropriations in the financial year








(in euro)




Title


Appropriations for 2008 financial year


Commitments in 2008 financial year


% of total










1.


Persons working with the institution






222 070 742,00


218 656 267,51



75,30











2.


Buildings, furniture, equipment and miscellaneous operating expenditure






71 970 249,00


71 717 563,28



24,70











3.


Expenditure resulting from special functions carried out by the institution






36 600,00


11 450,27



—











10.


Other expenditure






0,00


0,00



—






Total




294 077 591,00




290 385 281,06





100,00







%




100 %




98,74 %



 





Annexes IV, V and VI provide detailed additional data on the use of appropriations in the 2008 financial year (comparison with 2007, rate of overall implementation and details of implementation by budget line).
2.2.2.   Appropriations carried over

Table 4 below shows that a very large proportion of appropriations carried over from 2007 to 2008, the total amount of which was EUR 12 919 099, was used (91,42 % in 2008 as against a rate of use of 87,53 % in 2007 for appropriations carried over from 2006 to 2007).
Table 4
Use of appropriations carried over








(in euro)




Title


Appropriations carried over 2007 to 2008


Payments out of appropriations carried over


Cancellations










1.


Persons working with the institution






3 544 641,35


2 980 571,66


564 069,69










2.


Buildings, furniture, equipment and miscellaneous operating expenditure






9 372 458,01


8 828 072,58


544 385,43










3.


Expenditure resulting from special functions carried out by the institution






2 000,00


2 000,00


0,00










10.


Other expenditure






0,00


0,00


0,00





Total




12 919 099,36




11 810 644,24




1 108 455,12






%




100 %




91,42 %




8,58 %






Annexes V and VI provide additional detailed data on the use of appropriations carried over from 2007 to 2008 (rate of overall implementation and details of implementation by budget line).
2.2.3.   Transfers of appropriations
In the course of 2008, the Cot of Justice made 18 budget transfers pursuant to Articles 22 and 24 of the Financial Regulation, representing a total of EUR 10 931 540, a figure considerably lower than the amount of the same type of transfers made in 2007 (17 transfers in respect of a total of EUR 14 831 500).
In accordance with the provisions of Articles 22(2) and 24(2), (3) and (4) of the Financial Regulation, 8 transfers of appropriations were the subject of notification to the budgetary authority. Those transfers amount to a total of EUR 8 695 500 and correspond to close to 80 % of the total sum transferred in the financial year.
In addition, 10 transfers within articles, not notified to the budgetary authority as provided for under Article 22(4) of the Financial Regulation, were made in respect of a total of EUR 2 236 040 representing 20 % of the total sum transferred in the financial year.

Annex I provides details of all of those transfers of appropriations and of the budget lines concerned.
3.   BUDGET IMPLEMENTATION IN 2008 BY CHAPTER
3.1.   TITLE 1 — Persons working with the institution
As Table 5 below shows, the final budget funding of Title 1 for the financial year 2008 is EUR 222 070 742, which represents almost 76 % of the total budget of the Court of Justice. Those appropriations were committed to the extent of EUR 218 656 267, in other words a very high rate of implementation of 98,46 % (as against 96,89 % in 2007). The expenditure in this title has increased by 6,03 % as compared with 2007.
Table 5
Use of appropriations in the financial year








(in euro)




Title 1


Appropriations in 2008 financial year


Commitments in 2008 financial year


% implementation










1 0.


Members of the institution






28 824 623,00


28 131 683,65



97,60











1 2.


Officials and temporary staff






174 905 500,00


172 675 432,74



98,72











1 4.


Other staff and external services






14 396 460,00


13 964 180,16



97,00











1 6.


Other expenditure relating to persons working with the institution






3 944 159,00


3 884 970,96



98,50






Total




222 070 742,00




218 656 267,51





98,46






3.1.1.   Chapter 1 0 — Members of the institution
The final appropriations in this chapter, amounting to EUR 28 824 623, were committed to the extent of EUR 28 131 683, which represents a high implementation rate of 97,60 %, a marked improvement as compared with 2007 (93,91 %).
It should be noted that the majority of appropriations requested for the year 2008 for Chapter 1 0 had been calculated on the basis of a rate of increase in remunerations of 2,2 %, whereas the actual increase fixed in December 2007 was of only 1,4 %. The 0,8 % difference in the increase allowed for savings in appropriations compared with initial estimates.
In addition, it may also be noted that certain savings have been achieved in respect of budget items connected with expenditure under the Staff Regulations relating to the renewal of the terms of office of the Members of the three courts (temporary allowances, rights connected with entering the service, transfer or leaving the service). Such differences are the result of the normal process of drawing up the budget, which requires estimates for the renewal of the Members’ terms of office to be made at a very early stage (almost a year and a half before the renewal dates) and cautiously, whereas the actual renewal of the Members’ terms of office is then the product both of decisions of the Member States and of individual decisions of the Members of the courts.
Further, it has been possible to make certain adjustments to the initial funding of appropriations in this chapter; these adjustments are detailed in Annex I. Apart from an increase within Chapter 1 0 (Article 1 0 3 ‘Pensions’, owing to the unforeseeable departure of Members wishing to retire), the transfers were made only to Item 2 0 0 1 ‘Lease/purchase’ in Title 2 (see comments below on appropriations in Chapter 2 0 ‘Buildings and associated costs’).
3.1.2.   Chapter 1 2 — Officials and temporary staff
The final appropriations in this chapter, amounting to EUR 174 905 500, were committed to the extent of EUR 172 675 432, which represents a high implementation rate of 98,72 %, an improvement as compared with 2007 (97,68 %).
Such good results are the product of a very active recruitment policy on the part of all of the Court’s services. The proportion of posts filled is highly satisfactory in respect of posts granted in connection with the enlargement of 2004 and also most encouraging for posts created for the recent EUR 2 enlargement. If non-enlargement posts are included, the proportion of posts filled as at 31 December 2008 is 98 %, a very high figure if the effect of ordinary staff turnover is taken into consideration.
However, certain savings in appropriations were achieved in Chapter 1 2, the main reasons for which are as follows:






—


the appropriations requested for the relevant items of remunerations and connected expenses for the year 2008 had been calculated on the basis of a rate of increase in remunerations of 2,2 %, whereas the actual increase fixed in December 2007 was of only 1,4 %. Savings have, therefore, been made on remunerations in respect of the whole year,










—


the rate of recruitment has been slower than expected and certain recruitment problems have persisted for particular skills (IT staff and interpreters).




It must be stressed that the surplus is, relatively speaking, tiny, if one considers, first, the total amount in Chapter 1 2 (approximately 60 % of the Court’s total budget) and, second, the difficulties involved in making budget estimates nearly 12 months in advance, using certain forecasting parameters that necessarily produce approximations (rate of increase in salaries, rate of inflation, rate of recruitment or staff turnover …). The Court’s unceasing efforts in recent years (in terms of the quality of its forecasting and of the annual management of the budget) have, moreover, made it possible to reduce existing surpluses, a trend which has been maintained in 2008.
In addition, it has been possible to make certain adjustments to the initial funding of appropriations in this chapter; these adjustments are detailed in Annex I. Apart from an increase within Chapter 1 2 (Item 1 2 0 4 ‘Rights connected with entering the service, transfer and leaving the service’), the transfers of appropriations have facilitated, to a greater extent, an increase in Item 2 0 0 1 ‘Lease/purchase’ and, to a lesser extent, an increase in Item 1 6 1 2 ‘Further training’, Item 2 1 0 0 ‘Purchase, servicing and maintenance of equipment and software’ and Item 2 1 0 2 ‘External services for operation, creation and servicing of software and systems’ (corresponding observations are included below in relation to the various budget chapters concerned).
3.1.3.   Chapter 1 4 — Other staff and external services
Generally, the final appropriations in this chapter, amounting to EUR 14 396 460, were committed to the extent of EUR 13 964 180, which represents a high implementation rate of 97 %, a clear improvement as compared with 2007 (93,94 %).
Two items in this chapter represent 93 % of the final appropriations: Item 1 4 0 0 ‘Other staff’, where the rate of implementation was very high at 99,73 % (98,83 % in 2007), and Item 1 4 0 6 ‘External services in the linguistic field’, where the rate of implementation was 96,98 %, a clear improvement as compared with 2007 (93,54 %). In the latter sphere, which covers external services in both translation and interpreting, which are essential to the proper functioning of the Court’s judicial activities, the improvements in the use of appropriations is accounted for essentially by the increase in judicial activity but also, partly, by the particular difficulty in recruiting interpreters because of insufficient competition lists.
3.1.4.   Chapter 1 6 — Other expenditure relating to persons working with the institution
The final appropriations in this chapter, amounting to EUR 3 944 159, were committed to the extent of EUR 3 884 970, which represents a high implementation rate of 98,5 %, a clear improvement as compared with 2007 (95,19 %).
Two items in this chapter represent more than 77 % of the final appropriations: Item 1 6 1 2 ‘Further training’, where the rate of implementation was 97,80 %, and Item 1 6 5 4 ‘Early childhood centre’ where the rate of implementation is 100 %.
As Annex I shows, transfers from Chapter 1 2 have enabled unforeseeable requirements identified in Chapter 1 6 to be covered.
That is particularly the case as regards Item 1 6 1 2 ‘Further training’, funded from Chapter 1 2 ‘Officials and temporary staff’, which had to be increased essentially in order to cover the growth in specialised language training for the Court’s lawyer-linguists and interpreters as a direct result of the enlargements of 2004 and then of 2007, but also of the operation, since 1 March 2008, of the urgent preliminary ruling procedure which increases the requirements of language coverage. That increase in appropriations for language training must be placed in a wider context. When 50 % of its staff belong to the language services (translation and interpretation), the Court of Justice is thereby making a long-term investment which has, to date, enabled requests for new posts in this area to be restricted as far as possible.
The same applies as regards Item 1 6 5 4 ‘Early childhood centre’, which is allocated entirely to the funding of interinstitutional activities, of which the managing institutions are the Parliament for the creches and the Commission for the day-care centre/study centre. The managing institutions were faced with a significant increase in child-related activities (linked directly to the two recent phases of enlargement), with the resulting consequences in terms of investment in infrastructure and a need for specialist external staff. This information on the significance of those increases and their budgetary impact was not yet available when the 2008 budget was being drawn up, hence the increase in appropriations from Chapter 1 2.
3.2.   TITLE 2 — Buildings, furniture, equipment and miscellaneous operating expenditure
As Table 6 below shows, the final budget funding in Title 2 for the 2008 financial year is EUR 71 970 249, which represents a little less than a quarter of the total budget of the Court of Justice. Those appropriations were committed to the extent of EUR 71 717 563, which is a very high rate of implementation of 99,65 % (99,30 % in 2007).
Table 6
Use of appropriations in the financial year








(in euro)




Title 2


Appropriations for 2008


Commitments made in 2008


% of total










2 0.


Buildings and associated costs






44 881 884,00


44 737 141,23



99,68











2 1.


Data processing, equipment and movable property: purchase, hire and servicing






20 165 398,00


20 112 512,05



99,74











2 3.


Current administrative expenditure






3 054 265,00


3 029 172,15



99,18











2 5.


Expenditure on meetings and conferences






728 340,00


704 344,23



96,71











2 7.


Information: acquisition, archiving, production and distribution






3 140 362,00


3 134 393,62



99,81






Total




71 970 249,00




71 717 563,28





99,65






3.2.1.   Chapter 2 0 — Buildings and associated costs
The final appropriations in this chapter, amounting to EUR 44 881 884, were committed to the extent of EUR 44 737 141, or 99,68 %.
As explained below, the increase in expenditure in this chapter (15,57 % as compared with 2007) is directly linked to the new investment in immovable property.
The final appropriations in Articles 2 0 0 ‘Buildings’ and 2 0 2 ‘Buildings-related costs’ represent, respectively, 76 % (EUR 34 168 359) and 24 % (EUR 10 713 525) of the total appropriations in this chapter.
As regards Article 2 0 0, expenditure in Item 2 0 0 0 ‘Rent’ was EUR 11 182 459 (100 % rate of implementation) and expenditure in Item 2 0 0 1 ‘Lease/purchase’ was EUR 21 116 349 (100 % rate of implementation). Expenditure on the latter item is very largely assigned to prepayments, on the basis of contracts signed with the Luxembourg authorities, in respect of ongoing building projects, principally the new Palais project, which became necessary owing to the two recent enlargements.
The latter building project consisted of the renovation of the old Palais and the construction of a ‘ring’ surrounding it, of two high towers and of a gallery linking the old and new buildings. The construction/renovation works were, for the most part, completed in 2008, enabling the Members and staff of the Court of Justice to move into the new buildings on schedule.
In the interests of sound financial management, and as has already been mentioned above, the surplus appropriations released in Chapters 1 0 and 1 2 of the budget (7 million in total) were able to be assigned to prepayments over and above those already entered in that regard in the budget for 2008. Such a transaction is entirely in accord with the expressed wishes of the two arms of the budgetary authority concerning the Community institutions’ building projects, in order to restrict the burden on future budgets imposed by those projects.
It should also be mentioned that appropriations which became available in Item 2 0 0 7 ‘Fitting-out of premises’ (because of the non-installation of certain mobile shelving systems in the new Palais) were assigned to Item 2 0 0 8 ‘Studies and technical assistance in connection with building projects’ to facilitate the monitoring of this important building project.
As for expenditure in Article 2 0 2, the expenditure concerned is mainly on cleaning and maintenance, energy consumption and security/surveillance of the buildings, amounting to EUR 10 611 632 (99,05 % rate of implementation). The increase in this expenditure is directly linked to the increase in staff and to the new areas brought into use.
3.2.2.   Chapter 2 1 — Data processing, equipment and movable property
The final appropriations in this chapter, amounting to EUR 20 165 398, were committed to the extent of EUR 20 112 512,05, or 99,74 %; more than 90 % is accounted for by expenditure on data processing and movable property.
As in the case of expenditure in Chapter 2 0, the significant increase in expenditure in this chapter (40,12 % as compared with 2007) corresponds above all to the new investment (data processing and movable property) required in order to bring into use the new buildings in 2008.
As regards Article 2 1 0 ‘Equipment, operating costs and data-processing and telecommunications services’, current resources have, as in previous years, been applied to the regular renewal of the stock of hardware, the servicing of existing systems, to current support operations and to new judicial or administrative IT development projects.
In that context, additional appropriations (EUR 345 000 from Chapter 1 2) assigned to Item 2 1 0 2 ‘External services for operation, creation and servicing of software and systems’ have enabled the difficulties in recruiting IT staff to be addressed by using external subcontractors for priority applications, including, in particular, the introduction of the new urgent preliminary ruling procedure on 1 March 2008, the cost of which could not be predicted when the 2008 budget was drawn up.
In addition to this recurrent activity, a significant proportion of the resources in Article 2 1 0 (just over EUR 3 million) was applied, as planned, to the complete installation of the telephone network and of the multimedia data network in the buildings of the new Palais. Moreover, an increase in appropriations (approximately EUR 300 000) from Chapter 1 2 and from Item 2 1 0 3 ‘Telecommunications’ enabled the capacity and redundancy of the digital network to be increased and an independent security network to be incorporated which was not provided for in the initial specifications.
As regards Article 2 1 2 ‘Furniture’, a little over EUR 3,3 million of the EUR 3,5 million of appropriations voted in respect of that article was devoted, as planned, to the necessary investment in that area in connection with bringing the new buildings into use.
3.2.3.   Chapter 2 3 — Current administrative expenditure
The final appropriations in this chapter, amounting to EUR 3 054 265, were committed to the extent of EUR 3 029 172, or 99,18 %.
Over 58 % of the appropriations in this chapter were allocated to two types of expenditure:






—


expenditure in Article 2 3 0 ‘Stationery, office supplies and various consumables’, which amounted to EUR 1 162 610,78 (99,85 % rate of implementation), and










—


expenditure in Article 2 3 6 ‘Postal charges’, which amounted to EUR 614 991,41 (99,92 % rate of implementation).




It should be noted that, within this chapter, it was possible to accommodate the increase in postal charges as a result of savings in paper consumption.
Lastly, as regards Article 2 3 8 ‘Other administrative operating expenditure’, almost EUR 1 million of the EUR 1,2 million of appropriations entered in this article, was devoted, as envisaged, to the costs of moving the Members and staff into the new buildings, which, moreover, accounts for the significant increase in appropriations in Chapter 2 3 as compared with 2007 (38,8 %).
3.2.4.   Chapter 2 5 — Expenditure on meetings and conferences
The final appropriations in this chapter, amounting to EUR 728 340, were committed to the extent of EUR 704 344, or 96,71 % (93,16 % in 2007).
As far as expenditure in this chapter is concerned, 2008 was marked, in particular, by the inauguration ceremony for the buildings of the new Palais on 4 December 2008.
3.2.5.   Chapter 2 7 — Information: acquisition, archiving, production and distribution
The final appropriations in this chapter, amounting to EUR 3 140 362, were committed to the extent of EUR 3 134 393, or 99,81 % (99,84 % in 2007).
The appropriations in this chapter were allocated to two types of expenditure which entirely support the Court’s judicial activity:






—


expenditure in Article 2 7 2 ‘Documentation, library and archiving expenditure’, which amounted to EUR 1 067 018 (99,55 % rate of implementation), and










—


expenditure in Article 2 7 4 ‘Production and distribution’, which amounted to EUR 2 067 375 (99,95 % rate of implementation).




3.3.   TITLE 3 — Expenditure resulting from special functions carried out by the institution
Chapter 3 7 — Expenditure relating to certain institutions and bodies
The final budget funding in Title 3 consists solely of the appropriations in Chapter 3 7 for Item 3 7 1 0 ‘Court expenses’. In the 2008 financial year, those appropriations amounted to EUR 36 600 and were committed to the extent of EUR 11 450, a rate of implementation of 31,28 %.
The expenditure in question, for which the Court is liable, relates to legal aid, covering lawyers’ fees and other expenses. It is difficult to estimate such expenditure because the budget implementation varies greatly from year to year.
3.4.   TITLE 10 — Other expenditure
Chapter 10 0 — Provisional appropriations
No budget funding was allocated to Title 10 in the 2008 financial year.


(1)  That difference is reduced to 1,7 % if account is taken of assigned revenue available for re-employment which, in accordance with budgetary practice, is presented as a token entry (‘p.m.’ or pour mémoire) when the initial budget is drawn up but which is duly taken into account in that same budget via a deduction from the budget items of the expenditure concerned.


ANNEX I
Budget transfers made in 2008 under Articles 22 and 24 of the Financial Regulation












(in euro)




Transfer No


Date


Title to Title


Chapter to Chapter


Article to Article


Item to Item


From Article/Item


To Article/Item





Transfers submitted to the Budgetary Authority (in accordance with Articles 22(2) and 24(2), (3) and (4):





1


18.7.2008


 


 


400 000


 


1 0 2 Temporary allowances


1 0 3 Pensions




2


18.7.2008


 


360 000


 


 


1 2 0 0 Remunerations and allowances


1 6 1 2 Further training




 


 


202 500


 


 


 


1 2 0 0 Remunerations and allowances


2 1 0 0 Purchase, servicing and maintenance of equipment and software




 


 


345 000


 


 


 


1 2 0 0 Remunerations and allowances


2 1 0 2 External services for operation, creation and servicing of software and systems




3


21.10.2008


 


 


50 000


 


2 3 0 Stationery, office supplies and various consumables


2 3 6 Postal charges




4


21.10.2008


 


250 000


 


 


1 2 0 0 Remunerations and allowances


1 6 5 4 Early childhood centre




5


17.12.2008


500 000


 


 


 


1 0 0 2 Rights connected with entering the service, transfer and leaving the service


2 0 0 1 Lease/purchase




 


 


325 000


 


 


 


1 0 9 Provisional appropriation


2 0 0 1 Lease/purchase




 


 


2 645 000


 


 


 


1 2 9 Provisional appropriation


2 0 0 1 Lease/purchase




6


17.12.2008


300 000


 


 


 


1 0 2 Temporary allowances


2 0 0 1 Lease/purchase




 


 


109 000


 


 


 


1 0 9 Provisional appropriation


2 0 0 1 Lease/purchase




7


17.12.2008


3 121 000


 


 


 


1 2 0 0 Remunerations and allowances


2 0 0 1 Lease/purchase




8


21.11.2008


 


15 000


 


 


2 1 4 Technical equipment and installations


2 3 8 Other administrative operating expenditure




 


 


 


 


30 000


 


2 3 0 Stationery, office supplies and various consumables


2 3 8 Other administrative operating expenditure




 


 


 


43 000


 


 


2 7 4 1 General publications


2 3 8 Other administrative operating expenditure





Sub-total




8 695 500




7 547 500




668 000




480 000




0





or 79,55 % of all transfers




 





Transfers within Articles, not submitted to the Budgetary Authority (in accordance with Article 22(4)):





1


12.3.2008


 


 


 


192 500


2 0 0 7 Fitting-out of premises


2 0 0 8 Studies and technical assistance in connection with building projects




2


10.6.2008


 


 


 


100 000


2 1 0 3 Telecommunications


2 1 0 0 Purchase, servicing and maintenance of equipment and software




3


20.6.2008


 


 


 


710 000


1 2 0 0 Remunerations and allowances


1 2 0 4 Rights connected with entering the service, transfer and leaving the service




4


3.11.2008


 


 


 


65 000


2 0 0 0 Rent


2 0 0 7 Fitting-out of premises




5


3.11.2008


 


 


 


98 600


2 0 0 0 Rent


2 0 0 8 Studies and technical assistance in connection with building projects




6


13.11.2008


 


 


 


12 000


1 6 5 0 Medical service


1 6 5 2 Restaurants and canteens




7


8.12.2008


 


 


 


5 000


1 6 1 2 Further training


1 6 1 0 Miscellaneous expenditure for staff recruitment




8


11.12.2008


 


 


 


48 000


1 4 0 4 In-service training and staff exchanges


1 4 0 5 Other external services




9


11.12.2008


 


 


 


40 000


1 4 0 4 In-service training and staff exchanges


1 4 0 0 Other staff




10


10.12.2008


 


 


 


964 940


2 0 0 0 Rent


2 0 0 1 Lease/purchase





Sub-total




2 236 040




0




0




0




2 236 040





or 20,45 % of all transfers




 





Total




10 931 540




7 547 500




668 000




480 000




2 236 040



 


 







ANNEX II
Comparison by Chapter of 2007 and 2008 implementation of revenue










(in euro)




Chapter


Heading


Established entitlements 2008


Established entitlements 2007


Difference


% Difference




4 0


Miscellaneous taxes and deductions


21 613 643,09


20 476 355,55


1 137 287,54



5,55 %





4 1


Contribution to the pension scheme


16 031 270,75


15 352 667,08


678 603,67



4,42 %





 



Title 4




37 644 913,84




35 829 022,63




1 815 891,21





5,07 %






5 0


Proceeds from the sale of movable and immovable property


396 469,07


327 205,19


69 263,88



21,17 %





5 2


Revenue from investments or loans granted, bank and other interest on the institution's accounts


134 037,41


164 489,23


–30 451,82



–18,51 %





5 5


Revenue from the proceeds of services supplied and work carried out


0,00


0,00


0,00



0,00 %





5 7


Other contributions and refunds connected with the administrative operation of the institution


553 102,52


399 702,32


153 400,20



38,38 %





5 8


Miscellaneous compensation


28 888,04


34 799,41


–5 911,37



16,99 %





 



Title 5




1 112 497,04




926 196,15




186 300,89





20,12 %






9 0


Miscellaneous revenue


28 551,00


170 488,00


– 141 937,00



–83,25 %





 



Title 9




28 551,00




170 488,00




– 141 937,00





–83,25 %






 



Overall total




38 785 961,88




36 925 706,78




1 860 255,10





5,04 %









ANNEX III
Budget implementation of revenue by Title














(in euros)




Title


Carried over 2007 to 2008


Variations during financial year


Carried over 2007 to 2008 after corrections


Revenue from entitlements carried over


%


Established entitlements 2008


Revenue from established entitlements in 2008


%


Carried over 2008 to 2009




(1)


(2)


(3) = (1) + (2)


(4)



(4) / (3)



(5)


(6)



(6) / (5)



(3) – (4) + (5) – (6)




4


308 417,42


0,00


308 417,42


272 608,32



88,39 %



37 644 913,84


37 631 335,93



99,96 %



49 387,01




5


19 187,76


–5,00


19 182,76


17 917,35



93,40 %



1 112 497,04


1 077 580,49



96,86 %



36 181,96




9


0,00


0,00


0,00


0,00



0 %



28 551,00


28 551,00



100,00 %



0,00





Total




327 605,18




–5,00




327 600,18




290 525,67





88,68 %





38 785 961,88




38 737 467,42





99,88 %





85 568,97












TITLE 4


:


Revenue accruing from persons working with the institutions and other Community bodies




TITLE 5


:


Revenue accruing from the administration of the institution




TITLE 9


:


Miscellaneous revenue











ANNEX IV
Comparison by Chapter of 2007 and 2008 implementation of appropriations










(in euro)




Chapter


Heading


Commitments 2008


Commitments 2007


Difference


% Difference




1 0


Members of the institution


28 131 683,65


27 224 797,50


906 886,15



3,33 %





1 2


Officials and temporary staff


172 675 432,74


162 762 848,36


9 912 584,38



6,09 %





1 4


Other staff and external services


13 964 180,16


12 370 922,97


1 593 257,19



12,88 %





1 6


Other expenditure relating to persons working with the institution


3 884 970,96


3 863 815,88


21 155,08



0,55 %





 



Title 1




218 656 267,51




206 222 384,71




12 433 882,80





6,03 %






2 0


Buildings and associated costs


44 737 141,23


38 709 427,33


6 027 713,90



15,57 %





2 1


Data processing, equipment and movable property: purchase, hire and servicing


20 112 512,05


14 353 802,46


5 758 709,59



40,12 %





2 3


Current administrative expenditure


3 029 172,15


2 182 329,99


846 842,16



38,80 %





2 5


Expenditure on meetings and conferences


704 344,23


672 545,68


31 798,55



4,73 %





2 7


Information: acquisition, archiving, production and distribution


3 134 393,62


3 001 639,37


132 754,25



4,42 %





 



Title 2




71 717 563,28




58 919 744,83




12 797 818,45





21,72 %






3 7


Expenditure relating to certain institutions and bodies


11 450,27


11 762,51


– 312,24



–2,66 %





 



Title 3




11 450,27




11 762,51




– 312,24





–2,66 %






 



Overall total




290 385 281,06




265 153 892,05




25 231 389,01





9,52 %









ANNEX V
Budget implementation of appropriations by Title













(in euro)




Title


Carried over 2007 to 2008


Payments from appropriations carried over


Cancellations


Appropriations for 2008


Commitments made in 2008


Payments made at 31.12.2008


Carried over 2008 to 2009


Cancellations




(1)


(2)


(3) = (1) – (2)


(4)


(5)


(6)


(7) = (5) – (6)


(8) = (4) – (5)




1


3 544 641,35


2 980 571,66


564 069,69


222 070 742,00


218 656 267,51


214 955 929,32


3 700 338,19


3 414 474,49




2


9 372 458,01


8 828 072,58


544 385,43


71 970 249,00


71 717 563,28


60 800 536,35


10 917 026,93


252 685,72




3


2 000,00


2 000,00


0,00


36 600,00


11 450,27


11 408,27


42,00


25 149,73




10


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Total




12 919 099,36




11 810 644,24




1 108 455,12




294 077 591,00




290 385 281,06




275 767 873,94




14 617 407,12




3 692 309,94






%




100 %




91,42 %




8,58 %




100 %




98,74 %




94,97 %




5,03 %




1,26 %












TITLE 1


:


Persons working with the institution




TITLE 2


:


Buildings, furniture, equipment and miscellaneous operating expenditure




TITLE 3


:


Expenditure resulting from special functions carried out by the institution




TITLE 10


:


Other expenditure











ANNEX VI
Details of the implementation of appropriations 2008 — Index 1 and 4















 


Index 1 (appropriations in the financial year)


Index 4 (appropriations carried over automatically from the previous financial year)




Commitment Item


Initial Budget


Transfers


Appropriations Year


Commitments


Payments


Available on Commitment


Cancelled Appropriations


Carry Over Right Y–1


Payments CO Right


Cancelled Appropriations




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6) = (4) – (5)


(7) = (3) – (4)


(8)


(9)


(10) = (8) – (9)




1 0 0 0 Remunerations and allowances


21 193 000,00


0,00


21 193 000,00


21 014 129,81


21 014 129,81


0,00


178 870,19


0,00


0,00


0,00




1 0 0 2 Rights connected with entering the service, transfer and leaving the service


813 000,00


– 500 000,00


313 000,00


148 288,28


116 228,62


32 059,66


164 711,72


10 740,00


10 740,00


0,00




1 0 2 Temporary allowances


2 659 623,00


– 700 000,00


1 959 623,00


1 838 469,56


1 838 469,56


0,00


121 153,44


0,00


0,00


0,00




1 0 3 Pensions


4 445 000,00


400 000,00


4 845 000,00


4 622 968,84


4 622 968,84


0,00


222 031,16


0,00


0,00


0,00




1 0 4 Missions


284 000,00


0,00


284 000,00


282 827,16


80 765,02


202 062,14


1 172,84


166 692,10


30 762,25


135 929,85




1 0 6 Training


230 000,00


0,00


230 000,00


225 000,00


190 510,96


34 489,04


5 000,00


30 458,36


29 574,13


884,23




1 0 9 Provisional appropriation


434 000,00


– 434 000,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 1 0 Members of the Institution




30 058 623,00




–1 234 000,00




28 824 623,00




28 131 683,65




27 863 072,81




268 610,84




692 939,35




207 890,46




71 076,38




136 814,08





1 2 0 0 Remunerations and allowances


176 124 000,00


–4 988 500,00


171 135 500,00


169 047 549,83


169 047 549,83


0,00


2 087 950,17


0,00


0,00


0,00




1 2 0 2 Paid overtime


672 000,00


0,00


672 000,00


671 376,39


671 376,39


0,00


623,61


0,00


0,00


0,00




1 2 0 4 Rights connected with entering the service, transfer and leaving the service


2 388 000,00


710 000,00


3 098 000,00


2 956 506,52


2 670 239,61


286 266,91


141 493,48


228 018,53


200 769,20


27 249,33




1 2 2 Allowances on early termination of service


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




1 2 9 Provisional appropriation


2 645 000,00


–2 645 000,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 1 2 Officials and temporary staff




181 829 000,00




–6 923 500,00




174 905 500,00




172 675 432,74




172 389 165,83




286 266,91




2 230 067,26




228 018,53




200 769,20




27 249,33





1 4 0 0 Other staff


3 575 000,00


40 000,00


3 615 000,00


3 605 210,51


3 605 210,51


0,00


9 789,49


0,00


0,00


0,00




1 4 0 4 In-service training and staff exchanges


606 645,00


–88 000,00


518 645,00


483 251,32


478 534,44


4 716,88


35 393,68


36 300,36


2 460,00


33 840,36




1 4 0 5 Other external services


383 385,00


48 000,00


431 385,00


397 196,27


289 746,00


107 450,27


34 188,73


62 550,85


46 288,12


16 262,73




1 4 0 6 External services in the linguistic field


9 773 430,00


0,00


9 773 430,00


9 478 522,06


7 301 799,89


2 176 722,17


294 907,94


1 842 320,53


1 747 235,73


95 084,80




1 4 9 Provisional appropriation


58 000,00


0,00


58 000,00


0,00


0,00


0,00


58 000,00


0,00


0,00


0,00





Chapter 1 4 Other staff and external services




14 396 460,00




0,00




14 396 460,00




13 964 180,16




11 675 290,84




2 288 889,32




432 279,84




1 941 171,74




1 795 983,85




145 187,89





1 6 1 0 Miscellaneous expenditure for staff recruitment


192 150,00


5 000,00


197 150,00


186 355,95


153 861,30


32 494,65


10 794,05


66 746,38


55 630,50


11 115,88




1 6 1 2 Further training


1 220 875,00


355 000,00


1 575 875,00


1 541 158,20


1 027 459,59


513 698,61


34 716,80


533 964,99


461 499,03


72 465,96




1 6 2 Missions


281 820,00


0,00


281 820,00


281 820,00


262 046,07


19 773,93


0,00


41 559,71


18 002,06


23 557,65




1 6 3 0 Social welfare


11 895,00


0,00


11 895,00


11 895,00


0,00


11 895,00


0,00


0,00


0,00


0,00




1 6 3 2 Social contacts between members of staff and other welfare expenditure


131 394,00


0,00


131 394,00


131 394,00


126 292,90


5 101,10


0,00


5 989,51


5 347,20


642,31




1 6 5 0 Medical service


183 000,00


–12 000,00


171 000,00


157 376,18


92 023,80


65 352,38


13 623,82


171 906,29


114 012,70


57 893,59




1 6 5 2 Restaurants and canteens


68 625,00


12 000,00


80 625,00


80 571,63


69 282,80


11 288,83


53,37


24 301,49


23 993,25


308,24




1 6 5 4 Early childhood centre


1 244 400,00


250 000,00


1 494 400,00


1 494 400,00


1 297 433,38


196 966,62


0,00


323 092,25


234 257,49


88 834,76





Chapter 1 6 Other expenditure relating to persons working with the institution




3 334 159,00




610 000,00




3 944 159,00




3 884 970,96




3 028 399,84




856 571,12




59 188,04




1 167 560,62




912 742,23




254 818,39






Title 1 Persons working with the institution




229 618 242,00




–7 547 500,00




222 070 742,00




218 656 267,51




214 955 929,32




3 700 338,19




3 414 474,49




3 544 641,35




2 980 571,66




564 069,69





2 0 0 0 Rent


12 311 000,00


–1 128 540,00


11 182 460,00


11 182 459,77


11 169 458,55


13 001,22


0,23


12 726,16


3 379,66


9 346,50




2 0 0 1 Lease/purchase


13 151 409,00


7 964 940,00


21 116 349,00


21 116 349,00


21 116 349,00


0,00


0,00


0,00


0,00


0,00




2 0 0 3 Acquisition of immovable property


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




2 0 0 5 Construction of buildings


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




2 0 0 7 Fitting-out of premises


857 250,00


– 127 500,00


729 750,00


686 904,64


75 048,96


611 855,68


42 845,36


247 520,62


246 734,62


786,00




2 0 0 8 Studies and technical assistance in connection with building projects


848 700,00


291 100,00


1 139 800,00


1 139 795,10


906 510,20


233 284,90


4,90


264 228,83


254 089,58


10 139,25




2 0 2 2 Cleaning and maintenance


4 839 600,00


0,00


4 839 600,00


4 763 920,29


3 567 629,47


1 196 290,82


75 679,71


347 577,61


282 553,80


65 023,81




2 0 2 4 Consumption of energy


2 479 700,00


0,00


2 479 700,00


2 453 775,53


1 778 874,52


674 901,01


25 924,47


420 106,69


371 733,21


48 373,48




2 0 2 6 Security and surveillance of buildings


3 114 825,00


0,00


3 114 825,00


3 114 825,00


2 192 231,23


922 593,77


0,00


249 291,04


246 415,52


2 875,52




2 0 2 8 Insurance


57 970,00


0,00


57 970,00


57 681,90


28 596,67


29 085,23


288,10


16 800,00


14 077,72


2 722,28




2 0 2 9 Other expenditure on buildings


221 430,00


0,00


221 430,00


221 430,00


179 216,91


42 213,09


0,00


50 098,40


42 863,46


7 234,94





Chapter 2 0 Buildings and associated costs




37 881 884,00




7 000 000,00




44 881 884,00




44 737 141,23




41 013 915,51




3 723 225,72




144 742,77




1 608 349,35




1 461 847,57




146 501,78





2 1 0 0 Purchase, servicing and maintenance of equipment and software


5 460 907,00


302 500,00


5 763 407,00


5 755 927,11


4 964 109,84


791 817,27


7 479,89


416 507,12


393 700,37


22 806,75




2 1 0 2 External services for operation, creation and servicing of software and systems


7 669 726,00


345 000,00


8 014 726,00


8 014 621,75


4 743 260,73


3 271 361,01


104,25


4 259 931,20


4 199 818,72


60 112,48




2 1 0 3 Telecommunications


1 071 880,00


– 100 000,00


971 880,00


969 491,61


608 733,05


360 758,56


2 388,39


131 729,93


121 984,64


9 745,29




2 1 2 Furniture


3 549 737,00


0,00


3 549 737,00


3 547 104,50


3 253 463,19


293 641,31


2 632,50


503 072,96


439 632,92


63 440,04




2 1 4 Technical equipment and installations


607 148,00


–15 000,00


592 148,00


581 051,59


397 068,18


183 983,41


11 096,41


79 346,09


46 158,69


33 187,40




2 1 6 Vehicles


1 273 500,00


0,00


1 273 500,00


1 244 315,49


1 176 874,24


67 441,25


29 184,51


105 022,25


12 566,48


92 455,77





Chapter 2 1 Data processing, equipment and movable property: purchase, hire and servicing




19 632 898,00




532 500,00




20 165 398,00




20 112 512,05




15 143 509,23




4 969 002,81




52 885,95




5 495 609,55




5 213 861,82




281 747,73





2 3 0 Stationery, office supplies and various consumables


1 244 400,00


–80 000,00


1 164 400,00


1 162 610,78


754 301,75


408 309,03


1 789,22


521 710,27


486 554,71


35 155,56




2 3 1 Financial charges


32 940,00


0,00


32 940,00


25 339,25


16 017,78


9 321,47


7 600,75


9 148,98


6 089,20


3 059,78




2 3 2 Legal expenses and damages


14 640,00


0,00


14 640,00


0,00


0,00


0,00


14 640,00


0,00


0,00


0,00




2 3 6 Postal charges


565 470,00


50 000,00


615 470,00


614 991,41


578 706,68


36 284,73


478,59


107 793,69


107 793,69


0,00




2 3 8 Other administrative operating expenditure


1 138 815,00


88 000,00


1 226 815,00


1 226 230,71


1 114 745,60


111 485,11


584,29


90 567,80


71 757,09


18 810,71





Chapter 2 3 Current administrative expenditure




2 996 265,00




58 000,00




3 054 265,00




3 029 172,15




2 463 771,81




565 400,34




25 092,85




729 220,74




672 194,69




57 026,05





2 5 2 Entertainment and representation expenses


201 300,00


0,00


201 300,00


200 445,40


76 854,53


123 590,87


854,60


4 686,62


3 635,15


1 051,47




2 5 4 Meetings, congresses and conferences


339 465,00


0,00


339 465,00


318 769,90


169 850,06


148 919,84


20 695,10


74 760,10


53 368,98


21 391,12




2 5 6 Expenditure on information and on participation in public events


187 575,00


0,00


187 575,00


185 128,93


135 870,20


49 258,73


2 446,07


35 326,39


16 840,67


18 485,72




2 5 7 Joint Interpreting and Conference Service


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 2 5 Expenditure on meetings and conferences




728 340,00




0,00




728 340,00




704 344,23




382 574,79




321 769,44




23 995,77




114 773,11




73 844,80




40 928,31





2 7 0 Limited consultations, studies and surveys


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




2 7 2 Documentation, library and archiving expenditure


1 071 880,00


0,00


1 071 880,00


1 067 018,31


917 530,02


149 488,29


4 861,69


80 790,23


79 576,10


1 214,13




2 7 4 0 Official Journal


683 505,00


0,00


683 505,00


683 505,00


473 776,17


209 728,83


0,00


129 497,33


129 497,33


0,00




2 7 4 1 General publications


1 427 977,00


–43 000,00


1 384 977,00


1 383 870,31


405 458,82


978 411,49


1 106,69


1 214 217,70


1 197 250,27


16 967,43





Chapter 2 7 Information: acquisition, archiving, production and distribution




3 183 362,00




–43 000,00




3 140 362,00




3 134 393,62




1 796 765,01




1 337 628,61




5 968,38




1 424 505,26




1 406 323,70




18 181,56






Title 2 Buildings, furniture, equipment and miscellaneous operating expenditure




64 422 749,00




7 547 500,00




71 970 249,00




71 717 563,28




60 800 536,35




10 917 026,93




252 685,72




9 372 458,01




8 828 072,58




544 385,43





3 7 1 0 Court expenses


36 600,00


0,00


36 600,00


11 450,27


11 408,27


42,00


25 149,73


2 000,00


2 000,00


0,00




3 7 1 1 Arbitration Committee provided for in Article 18 of the EAEC Treaty


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 3 7 Expenditure relating to certain institutions and bodies




36 600,00




0,00




36 600,00




11 450,27




11 408,27




42,00




25 149,73




2 000,00




2 000,00




0,00






Title 3 Expenditure resulting from special functions carried out by the institution




36 600,00




0,00




36 600,00




11 450,27




11 408,27




42,00




25 149,73




2 000,00




2 000,00




0,00





10 0 Provisional appropriations


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




10 1 Contingency reserve


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Title 10 Other expenditure




0,00




0,00




0,00




0,00




0,00




0,00




0,00




0,00




0,00




0,00






Total




294 077 591,00




0,00




294 077 591,00




290 385 281,06




275 767 873,94




14 617 407,12




3 692 309,94




12 919 099,36




11 810 644,24




1 108 455,12