Report on the budgetary and financial management for the financial year 2008
Date: 2009-07-14
Institutions: European Court of Auditors
Subjects: Council of the European Union, European Court of Auditors, financial management, publication of accounts, report








C_2009161EN.01000101.xml










14.7.2009   


EN


Official Journal of the European Union


C 161/1






REPORT ON THE BUDGETARY AND FINANCIAL MANAGEMENT FOR THE FINANCIAL YEAR 2008

(2009/C 161/01)
TABLE OF CONTENTS






1-2

INTRODUCTION









3-7

REVENUE









3-7

Established entitlements 2008 and entitlements carried over from 2007









8-24

EXPENDITURE FOR THE YEAR









8-9

Final appropriations available, commitments and payments by title









10

Budget transfers









11-17

Title 1 — People working with the institution









18-24

Title 2 — Buildings, movable property, equipment and miscellaneous operating expenditure









25-26

CARRY-OVERS FOR 2007



Annexes






ANNEX I


Budget transfers during 2008










ANNEX II


Revenue — established entitlements and entitlements carried over (ex-Tables 1A and 1B)










ANNEX III


Changes in appropriations of the year (ex-Table 2)










ANNEX IV


Use of appropriations of the year (ex-Table 3)










ANNEX V


Report on assigned revenue as provided for by Article 18 of the Financial Regulation (ex-Table 3 — Annex)










ANNEX VI


Use of appropriations carried over from 2007 (ex-Table 4)




INTRODUCTION

Mission of the European Court of AuditorsThe European Court of Auditors is the EU Institution established by the Treaty to carry out the audit of EU finances. As the EU's external auditor it contributes to improving EU financial management and acts as the independent guardian of the financial interests of the citizens of the Union.The Court renders audit services through which it assesses the collection and spending of EU funds. It examines whether financial operations have been properly recorded and disclosed, legally and regularly executed and managed so as to ensure economy, efficiency and effectiveness. The Court communicates the results of its audits in clear, relevant and objective reports. It also provides its opinion on financial management issues.The Court promotes accountability and transparency and assists the European Parliament and Council in overseeing the implementation of the EU budget, particularly during the discharge procedure. The Court is committed to being an efficient organisation at the forefront of developments in public audit and administration.







1.


The budgetary and financial management report for 2008 provides an overview on the implementation of the budget and explains events which had a significant impact on activities during the financial year.










2.


The attached annexes (Annex I to Annex VI) provide a detailed picture by budget line.




REVENUE
Established entitlements 2008 and entitlements carried over from 2007






3.


Established entitlements for the financial year 2008 came to a total of EUR 17 815 985 (Table 1). Including the appropriations carried forward from the previous financial year — EUR 548 987 (Table 2) — established entitlements amounted to an overall total of EUR 18 364 972.




Table 1
Established entitlements 2008








(in EUR)




Title


Established entitlements 2008


Total recovered 2008


% in total




4 — Revenue accruing from persons working with the institution


17 334 401


17 017 259


98,17




5 — Revenue accruing from the administrative operations of the institution


446 704


446 704


100,00




9 — Miscellaneous revenue


34 880


34 741


99,60





Total




17 815 985




17 498 704




98,22








Table 2
Entitlements carried over from 2007








(in EUR)




Title


Entitlements carry-over (1)



Total recovered


% in total




4 — Revenue accruing from persons working with the institution


539 879


335 465


62,14




5 — Revenue accruing from the administrative operations of the institution


1 318


1 318


100,00




9 — Miscellaneous revenue


7 790


6 865


88,13





Total




548 987




343 648




62,60











4.


The established entitlements for the financial year 2008 (EUR 17 815 985) represent 99,78 % of the estimated revenue of EUR 17 855 000. In 2007, the established entitlements (EUR 16 593 720) represented 97,88 % of the estimated revenue of EUR 16 953 000.










5.


The total revenue recovered as at 31 December 2008 is EUR 17 842 352, of which EUR 17 498 704 are recoveries on entitlements established in 2008 (Table 1) and EUR 343 648 came from entitlements established prior to the financial year (Table 2).










6.


Of the EUR 17 842 352 of revenue recovered, EUR 17 352 724 (97,26 %) represent the deductions made from the salaries of Members and staff (taxes, pensions and sickness insurance) and the transfer in of pension rights by staff. Other revenue recovered in the financial year came to EUR 489 628. In total, EUR 189 314 of bank interest was earned in 2008. As a comparison, in 2007, the deductions made from the salaries of Members and staff (taxes, pensions and sickness insurance) and the transfer in of pension rights by staff amounted to 96,93 %, the other revenue for the financial year came to EUR 526 438 and the bank interests earned to EUR 105 224.










7.


The amount still to be collected at the end of the financial year equals to EUR 522 620, i.e. 2,85 % (in 2007, EUR 626 998, i.e. 3,59 %) of entitlements established during the financial year and residual entitlements established in preceding financial years. An amount of EUR 521 556 of this was due to the transfer in or repurchase of pension rights based on assessments made during the financial year 2008 (EUR 618 922 in 2007).




EXPENDITURE FOR THE YEAR
Final appropriations available, commitments and payments by title






8.


The total appropriations available for the year 2008, the appropriations committed, the payments made during the year and the remaining amount to be carried over to 2009 are summarised in Table 3 and Table 4 below.










9.


A more detailed analysis by chapter can be found in Table 5 to Table 8 below together with the explanatory notes on some specific chapter and/or items.




Table 3
Final appropriations available and commitments by title








(in EUR)




 


Final appropriations


Appropriations committed


%




Title 1 — Persons working with the institution — Total


109 872 183


98 130 170


89,31




Title 2 — Buildings, movable property, equipment and miscellaneous operating expenditure — Total


22 897 000


22 503 493


98,28





Titles 1 and 2 — Total




132 769 183




120 633 663




90,86








Table 4
Commitments and payments by title










(in EUR)




 


Commitments


Payments


%


Carry-over


%




Title 1 — Persons working with the institution — Total


98 130 170


95 374 515


97,19


2 755 655


2,81




Title 2 — Buildings, movable property, equipment and miscellaneous operating expenditure — Total


22 503 493


12 958 863


57,59


9 544 630


42,41





Titles 1 and 2 — Total




120 633 663




108 333 378




89,80




12 300 285




10,20





Budget transfers






10.


In the course of the financial year, the Court effected 20 budgetary transfers for a total amount of EUR 2 601 103. These transfers were undertaken to ensure the smooth working of the various departments of the Court and to meet any requirements this entailed. There was one title to title transfer for EUR 647 000, three chapter to chapter transfers for EUR 1 120 000, one article to article transfer for EUR 186 000, five item to item transfers for EUR 456 000 and 10 sub-item to sub-item transfers amounting to EUR 192 103. The details of all the transfers can be found in Annex I.




Title 1 — People working with the institution






11.



Table 5 and Table 6 below summarise the final appropriations, commitments and payments for 2008 in Title 1.




Table 5
Final appropriations available and commitments in Title 1








(in EUR)




Chapters


Final appropriations


Appropriations committed


%




1 0 — Members of the institution


12 060 875


11 547 249


95,74




1 2 — Officials and temporary staff


87 322 308


77 405 742


88,64




1 4 — Other staff and external services


4 768 000


3 864 549


81,05




1 6 — Other expenditure relating to persons working for the institution


5 721 000


5 312 630


92,86





Title 1 — Total




109 872 183




98 130 170




89,31











12.


In 2008, the utilisation rate of appropriations of Title 1 equals 89,31 % (in 2007 this rate was 89,41 %).










13.


Appropriations in Chapter 1 2 (Officials and temporary staff) were utilised in 2008 at 88,64 % (in 2007 the rate was 87,97 %). An amount of EUR 9 916 566 was not used, due to the continuing effects of the delay noted in the last years in anticipated recruitment brought about by the lower than expected number of laureates from external competitions.










14.


This year’s utilisation rate of Chapter 1 4 (Other staff and external services) of 81,05 % (in 2007 this rate was 89,12 %) was mainly caused by an unused budget of EUR 537 951 in budget line 1 4 0 0 06 (contract workers). At the beginning of the year the (planned and actual) rate of consumption for this budget line indicated a shortfall of funds by the middle of 2008. To meet this demand a transfer of EUR 520 000 was done in May 2008 (see Annex I: V/03/AB/08). However in the second half of the year several factors together significantly reduced this demand. The Court encountered difficulties in recruiting and keeping suitable staff. In fact some contract agents became temporary agents following selection procedures, others resigned before the end of their contract (mainly because they found better paid jobs elsewhere) and/or were not replaced when their contract ended. In addition, the recruitment of contract agents is difficult due to the lack of attractiveness of the salaries and due to the fact that part of the laureates from the selection procedures are already working in other institutions.




Table 6
Commitments and payments in Title 1










(in EUR)




Chapters


Commitments


Payments


%


Carry-over


%




1 0 — Members of the Institution


11 547 249


11 406 901


98,78


140 348


1,22




1 2 — Officials and temporary staff


77 405 742


76 835 105


99,26


570 637


0,74




1 4 — Other staff and external services


3 864 549


3 380 875


87,48


483 674


12,52




1 6 — Other expenditure relating to persons working for the institution


5 312 630


3 751 634


70,62


1 560 996


29,38





Title 1 — Total




98 130 170




95 374 515




97,19




2 755 655




2,81











15.


In 2008, payments amounted to a total of EUR 95 374 515, equivalent to 86,80 % of the final appropriations and to 97,19 % of the total commitments (in 2007 these rates were 87,16 % and 97,48 %).










16.


Commitments carried over automatically to 2009 in compliance with Article 9(4) of the Financial Regulation amounted to EUR 2 755 655, i.e. 2,51 % of the final appropriations and 2,81 % of the total commitments (in 2007 these rates were 2,25 % and 2,52 %).










17.


The most important amount of the carry-over regarding Chapter 1 6 concerns ‘missions’ for staff with an amount of EUR 995 040. There are a number of missions carried out in 2008 for which expense claims were not received or had been received but not fully processed by the end of the financial year. Other amounts — contributing to the carry-over of Chapter 1 6 — for which legal obligations existed but invoices were not received in 2008 are ‘further training for staff’ (EUR 202 283), ‘early childhood centre’ (EUR 128 068) and ‘miscellaneous expenditure on recruitment’ (EUR 102 134).




Title 2 — Buildings, movable property, equipment and miscellaneous operating expenditure






18.



Table 7 and Table 8 below summarise the final appropriations, commitments and payments for 2008 in Title 2.




Table 7
Final appropriations available and commitments in Title 2








(in EUR)




Chapters


Final appropriations


Appropriations committed


%




2 0 — Buildings and associated costs


12 707 000


12 524 862


98,57




2 1 — Data processing, equipment and movable property: purchase, hire and maintenance


6 930 000


6 908 542


99,69




2 3 — Current administrative expenditure


407 000


366 948


90,16




2 5 — Meetings and conferences


871 000


861 170


98,87




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


1 982 000


1 841 971


92,93





Title 2 — Total




22 897 000




22 503 493




98,28











19.


The rate of utilisation of appropriations in Title 2 reached 98,28 % in 2008 (compared to 95,92 % in 2007).




Table 8
Commitments and payments in Title 2










(in EUR)




Chapters


Commitments


Payments


%


Carry-over


%




2 0 — Buildings and associated costs


12 524 862


7 020 201


56,05


5 504 660


43,95




2 1 — Data processing, equipment and movable property: purchase, hire and maintenance


6 908 542


4 288 883


62,08


2 619 659


37,92




2 3 — Current administrative expenditure


366 948


267 821


72,99


99 127


27,01




2 5 — Meetings and conferences


861 170


555 998


64,56


305 172


35,44




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


1 841 971


825 960


44,84


1 016 012


55,16





Title 2 — Total




22 503 493




12 958 863




57,59




9 544 630




42,41











20.


Payments amounted to a total of EUR 12 958 863, equivalent to 56,60 % of the final appropriations and to 57,59 % of the commitments (in 2007 these rates were 59,89 % and 62,44 %).










21.


Commitments carried over to 2009 automatically in compliance with Article 9(4) of the Financial Regulation amounted to EUR 9 544 630, i.e. 41,69 % of the final appropriations and 42,41 % of the commitments (in 2007 these rates were 36,03 % and 37,56 %).










22.


The big amount (EUR 5 504 660) carried over in Chapter 2 0 (Buildings and associated costs) impacts negatively on the implementation rates mentioned above. This amount is largely explained by the work being carried out in the Court’s ‘K1’ building to bring it into conformity with national health, safety and environmental legislation. After some technical problems were encountered, this work is running later than planned, with the result that fewer payments were made in 2008 than anticipated. It is expected that the work will be fully completed and paid for in the first half of 2009. For other major amounts contributing to the carry-over of Chapter 2 0 namely, Cleaning and maintenance (EUR 399 358), Energy consumption (EUR 189 754) and Security (EUR 127 391), the amounts were committed but the invoices were not yet received at year end.










23.


The two budget lines which mainly contribute to the carry-over of EUR 2 619 659 of Chapter 2 1 (Data-processing, equipment and movable property: purchase, hire and maintenance) are budget line 2 1 0 0 (Purchase, work on and maintenance of equipment and software) with an amount of EUR 853 225 and budget line 2 1 0 2 (External services for the operation, implementation and maintenance of software and systems) with an amount EUR 1 258 993. The carry-over represents commitments for which legal obligations exist but the invoices were not yet received at the year end (services delivered but not yet invoiced, ongoing projects not yet invoiced and purchase of material not yet delivered and/or invoiced). The carry-over is at a comparable level to last year’s carryover of EUR 2 852 105 of which EUR 2 770 283 was paid throughout 2008.










24.


In Chapter 2 7 (Information: acquisition, archiving, production and distribution), the carry-over concerns mainly budget lines 2 7 4 0 — Official Journal, and 2 7 4 1 01 — Publications. The carry-over of EUR 543 690 for budget line 2 7 4 0 consists of the Official Journal publications of the last months of 2008 which will only be invoiced in 2009 (2). Regarding budget line 2 7 4 1 01 — Publications — the carry-over of EUR 224 595 covers the legal obligations for invoices not yet received (publication of some special reports and invoice for the Peer Review Report).




CARRY-OVERS FOR 2007






25.


The carry-overs of 2007 appropriations are shown in Table 9 below.




Table 9
Carry-overs of 2007 appropriations to 2008








(in EUR)




Chapters


Carry-over 2007 to 2008


Payments on carry-over


Cancellations




1 0 — Members of the institution


140 221


137 101


3 120




1 2 — Officials and temporary staff


101 728


89 231


12 497




1 4 — Other staff and external services


325 497


264 716


60 781




1 6 — Other expenditure relating to persons working for the institution


1 747 041


1 450 348


296 693





Title 1 — Total




2 314 487




1 941 396




373 091





2 0 — Buildings and associated costs


2 271 969


2 070 507


201 462




2 1 — Data processing, equipment and movable property: purchase, hire and maintenance


2 852 105


2 770 283


81 822




2 3 — Current administrative expenditure


113 454


81 830


31 624




2 5 — Meetings and conferences


182 230


144 643


37 587




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


1 121 349


958 350


162 999





Title 2 — Total




6 541 107




6 025 613




515 494






Titles 1 and 2 — Total




8 855 594




7 967 009




888 585











26.


Automatic carry-overs of appropriations (Article 9(4) of the Financial Regulation) from the financial year 2007 to the financial year 2008, totalling EUR 8 855 594, gave rise to payments amounting to EUR 7 967 009, i.e. an utilisation rate of 89,97 % (86,40 % in 2007).






(1)  After adjustments in 2008 (see Annex II).

(2)  This includes the costs for the publication of the Annual Report, Special Report 7/08, Specific Annual Reports, Report of the external auditor plus other related costs like distribution, stocking, etc.


ANNEX I
BUDGET TRANSFERS DURING 2008













(in euro)




Transfer (1)



Date


Title to Title


Chapter to Chapter


Article to Article


Item to Item


Subitem to Subitem


From Article/Item


To Article/Item




 




V/01/AB/08


23.01


 


 


163 000,00


 


 


1 2 0 0 01 Basic salaries


1 2 2 0 Allowances for staff retired in the interests of the service (Articles 41 and 50 of the Staff Regulations)




 




V/02/SP/08


08.04


 


 


 


 


13 103,00


2 7 2 0 03 Subscriptions to newspapers and periodicals


2 7 2 0 06 Processing of archive resources and acquisition of archive resources on substitute media




 




V/03/AB/08


29.05


 


520 000,00


 


 


 


1 2 0 0 01 Basic salaries


1 4 0 0 06 Contract workers




 


29.05


 


 


20 000,00


 


 


1 0 0 2 02 Installation and resettlement allowances


1 0 6 0 Trainings




 


29.05


 


64 000,00


 


 


 


2 0 0 0 Rent


2 7 0 0 01 Limited consultations, studies and surveys — administration




 




V/04/SP/08


11.06


 


 


 


 


8 000,00


1 6 5 2 02 Conversion and replacement of restaurant and canteen equipment


1 6 5 2 01 Running costs of restaurants and canteens




 




V/05/P/08


09.06


 


 


 


129 000,00


 


2 0 0 0 Rent


2 0 0 3 Acquisition of immovable property




 




V/06/P/08


08.07


 


 


 


50 000,00


 


1 4 0 4 01 National and int. civil servants and private sector staff seconded to ECA


1 4 0 5 Other external services




 




V/08/SP/08


11.09


 


 


 


 


4 510,00


2 1 4 0 05 Office machines


2 1 4 0 04 Maintenance, use and repair of technical equipment and installations




 


11.09


 


 


 


 


12 150,00


2 1 6 0 03 Hire of vehicles


2 1 6 0 04 Maintenance, use and repair of vehicles




 


11.09


 


 


 


 


15 850,00


2 1 4 0 05 Office machines


2 1 4 0 01 New purchases of technical equipment and installations




 


11.09


 


 


 


 


30 000,00


1 0 0 0 05 Accident and sickness insurance and other social security charges


1 0 0 0 06 Weightings




 


11.09


 


 


 


 


60 000,00


1 2 0 0 01 Basic salaries


1 2 0 0 14 Weightings




 




V/09/P/08


03.09


 


 


 


50 000,00


 


1 6 1 0 Miscellaneous expenditure on recruitment


1 6 1 2 Further training for staff




 


11.09


 


 


 


26 000,00


 


2 0 2 4 Energy consumption


2 0 2 2 Cleaning and maintenance




 


11.09


 


 


 


16 000,00


 


2 0 2 9 Other expenditure on buildings


2 0 2 2 Cleaning and maintenance




 


11.09


 


 


 


150 000,00


 


2 1 0 0 Purchase, work on and maintenance of equipment and software


2 1 0 2 External services for the operation, implementation and maintenance of software and systems




 




V/10/AB/08


11.09


 


213 000,00


 


 


 


1 2 0 0 01 Basic salaries


1 6 5 4 Early Childhood Centre




 


17.09


 


10 000,00


 


 


 


1 2 0 0 01 Basic salaries


1 6 1 2 Further training for staff




 


17.09


 


 


3 000,00


 


 


1 2 0 0 01 Basic salaries


1 2 2 0 Allowances for staff retired in the interests of the service (Articles 41 and 50 of the Staff Regulations)




 


18.09


 


6 000,00


 


 


 


2 1 4 0 05 Office machines


2 3 8 0 02 Uniforms and work clothes




 


18.09


 


7 000,00


 


 


 


2 1 4 0 05 Office machines


2 3 8 0 03 Miscellaneous expenditure on internal meetings




 


18.09


 


11 000,00


 


 


 


2 1 2 0 02 Replacement of furniture


2 5 4 0 01 Meetings in general




 


18.09


 


14 000,00


 


 


 


2 1 4 0 05 Office machines


2 5 4 0 01 Meetings in general




 


18.09


 


19 000,00


 


 


 


2 1 4 0 05 Office machines


2 3 8 0 04 Departmental removals and handling




 


18.09


 


25 000,00


 


 


 


2 0 0 0 Rent


2 7 4 0 Official Journal




 


18.09


 


30 000,00


 


 


 


2 5 2 0 01 Entertainment and representation expenses of the Members of the institution


2 7 4 0 Official Journal




 


18.09


 


39 000,00


 


 


 


2 1 2 0 02 Replacement of furniture


2 0 2 2 Cleaning and maintenance




 


18.09


 


50 000,00


 


 


 


2 3 0 0 Stationery, office supplies and miscellaneous consumables


2 7 4 0 Official Journal




 




V/11/SP/08


18.09


 


 


 


 


10 000,00


1 6 3 0 02 Aid for the handicapped


1 6 3 0 01 Special assistance grants




 




V/12/P/08


22.09


 


 


 


25 000,00


 


1 4 0 4 01 National and international civil servants and private sector staff seconded to ECA


1 4 0 5 Other external services




 




V/13/SP/08


01.10


 


 


 


 


25 000,00


2 5 4 0 01 Meetings in general


2 5 4 0 02 Meetings, congresses and conferences




 




V/14/SP/08


24.10


 


 


 


 


950,00


2 7 2 0 02 Special library, documentation and reproduction equipment


2 7 2 0 06 Processing of archive resources and acquisition of archive resources on substitute media




 


 


 


 


 


 


740,00


2 7 2 0 02 Special library, documentation and reproduction equipment


2 7 2 0 01 Library funds, purchase of books




 




V/16/SP/08


11.11


 


 


 


 


4 000,00


2 7 0 0 02 Limited consultations, studies and surveys — audit


2 7 0 0 01 Limited consultations, studies and surveys — administration




 




V/17/P/08


18.11


 


 


 


10 000,00


 


1 4 0 4 01 National and international civil servants and private sector staff seconded to ECA


1 4 0 5 Other external services




 




V/18/AB/08


08.12


647 000,00


 


 


 


 


1 2 0 0 01 Basic salaries


2 0 0 7 02 Fitting-out of premises




 




V/19/SP/08


17.11


 


 


 


 


3 000,00


2 7 2 0 01 Library funds, purchase of books


2 7 2 0 03 Subscriptions to newspapers and periodicals




 




V/20/AB/08


08.12


 


74 000,00


 


 


 


1 0 9 0 Provisional appropriation


1 0 0 0 01 Basic salaries




 


 


 


12 000,00


 


 


 


1 0 9 0 Provisional appropriation


1 0 0 0 02 Residence allowances




 


 


 


26 000,00


 


 


 


1 0 9 0 Provisional appropriation


1 0 3 0 01 Retirement pensions




 




V/21/SP/08


24.11


 


 


 


 


800,00


2 5 4 0 01 Meetings in general


2 5 4 0 02 Meetings, congresses and conferences




 




V/22/SP/08


05.12


 


 


 


 


2 000,00


2 3 8 0 01 Miscellaneous insurance


2 3 8 0 03 Miscellaneous expenditure on internal meetings




 


05.12


 


 


 


 


2 000,00


2 3 8 0 06 Other operating expenditure


2 3 8 0 03 Miscellaneous expenditure on internal meetings




 





SUB-TOTALS



647 000,00


1 120 000,00


186 000,00


456 000,00


192 103,00


 


 





TOTAL OF TRANSFERS FOR 2008



 


2 601 103,00


 






(1)  Transfers V/07/SP/08 of 30.06 and V/15/P/08 of 31.10 were cancelled during the year.



ANNEX II
REVENUE — ESTABLISHED ENTITLEMENTS AND ENTITLEMENTS CARRIED OVER
(ex-Tables 1A and 1B)










(in euro)




 


Revenues — Index 3




Budget line


Description


Initial budget


Established rights of the year


Recovered of year


To be recovered of year




4 0 0 0


Proceeds of the taxation of salaries, wages and allowances of Members of the institution, officials and other servants


9 775 000,00


8 769 807,94


8 769 807,94


 




4 0 4 0


Proceeds from the special levy on the salaries of Members of the institution, officials and other servants in active employment


830 000,00


884 648,68


884 648,68


 




 



Total Chapter 4 0




10 605 000,00




9 654 456,62




9 654 456,62



 




4 1 0 0


Staff contribution to the pension scheme


6 550 000,00


6 380 897,33


6 380 897,33


 




4 1 1 0


Transfer or repayment of pension rights by staff


500 000,00


1 299 015,92


981 873,76


317 142,16




4 1 2 0


Contribution to the pension scheme by officials and temporary staff on leave on personal grounds


 


31,57


31,57


 




 



Total Chapter 4 1




7 050 000,00




7 679 944,82




7 362 802,66




317 142,16





 



Title 4




17 655 000,00




17 334 401,44




17 017 259,28




317 142,16





5 0 2 0


Proceeds from the sale of publications, printed works and films — Assigned revenue


 


41 393,86


41 393,86


 




 



Total Chapter 5 0



 



41 393,86




41 393,86



 




5 2 0 0


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


 


189 313,69


189 313,69


 




 



Total Chapter 5 2



 



189 313,69




189 313,69



 




5 7 0 0


Revenue arising from the repayment of amounts wrongly paid — Assigned revenue


 


215 996,21


215 996,21


 




 



Total Chapter 5 7



 



215 996,21




215 996,21



 




 



Title 5



 



446 703,76




446 703,76



 




9 0 0 0


Miscellaneous revenue


200 000,00


34 879,52


34 740,97


138,55




 



Total Chapter 9 0




200 000,00




34 879,52




34 740,97




138,55





 



Title 9




200 000,00




34 879,52




34 740,97




138,55





 



Total




17 855 000,00




17 815 984,72




17 498 704,01




317 280,71



















(in euro)




 


Revenue carried over — Index 5




Budget line


Description


Rights from Y-1


Variations CO Y-1


Total CO Y-1


Recovered of Y-1


To be recovered Y-1




4 0 0 0


Proceeds of the taxation of salaries, wages and allowances of Members of the institution, officials and other servants


 


 


 


 


 




4 0 4 0


Proceeds from the special levy on the salaries of Members of the institution, officials and other servants in active employment


 


 


 


 


 




 



Total Chapter 4 0



 


 


 


 


 




4 1 0 0


Staff contribution to the pension scheme


 


 


 


 


 




4 1 1 0


Transfer or repayment of pension rights by staff


618 921,50


–79 042,76


539 878,74


335 464,94


204 413,80




4 1 2 0


Contribution to the pension scheme by officials and temporary staff on leave on personal grounds


 


 


 


 


 




 



Total Chapter 4 1




618 921,50




–79 042,76




539 878,74




335 464,94




204 413,80





 



Title 4




618 921,50




–79 042,76




539 878,74




335 464,94




204 413,80





5 0 2 0


Proceeds from the sale of publications, printed works and films — Assigned revenue


 


 


 


 


 




 



Total Chapter 5 0



 


 


 


 


 




5 2 0 0


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


 


1 031,01


1 031,01


1 031,01


 




 



Total Chapter 5 2



 



1 031,01




1 031,01




1 031,01



 




5 7 0 0


Revenue arising from the repayment of amounts wrongly paid — Assigned revenue


286,92


 


286,92


286,92


 




 



Total Chapter 5 7




286,92



 



286,92




286,92



 




 



Title 5




286,92




1 031,01




1 317,93




1 317,93



 




9 0 0 0


Miscellaneous revenue


7 789,99


 


7 789,99


6 865,57


924,42




 



Total Chapter 9 0




7 789,99



 



7 789,99




6 865,57




924,42





 



Title 9




7 789,99



 



7 789,99




6 865,57




924,42





 



Total




626 998,41




–78 011,75




548 986,66




343 648,44




205 338,22








ANNEX III
CHANGES IN APPROPRIATIONS OF THE YEAR
(ex-Table 2)










(in euro)




Budget line


Initial budget


Supplements


Transfers


Appropriations of the year


Carry-over by right Y-1




1 0 0 0 01 Basic salaries


6 074 000,00


 


74 000,00


6 148 000,00


 




1 0 0 0 02 Residence allowances


911 000,00


 


12 000,00


923 000,00


 




1 0 0 0 03 Family allowances


336 000,00


 


 


336 000,00


 




1 0 0 0 05 Accident and sickness insurance and other social security charges


393 000,00


 


30 000,00-


363 000,00


 




1 0 0 0 06 Weightings


235 000,00


 


30 000,00


265 000,00


 





Total item 1 0 0 0




7 949 000,00



 



86 000,00




8 035 000,00



 




1 0 0 2 01 Travel expenses (including members of the family)


7 000,00


 


 


7 000,00


 




1 0 0 2 02 Installation and resettlement allowances


150 000,00


 


20 000,00-


130 000,00


 




1 0 0 2 03 Removal expenses


60 000,00


 


 


60 000,00


4 098,20





Total item 1 0 0 2




217 000,00



 



20 000,00-




197 000,00




4 098,20





Total article 1 0 0


8 166 000,00


 


66 000,00


8 232 000,00


4 098,20




1 0 2 0 Temporary allowances


1 232 000,00


 


 


1 232 000,00


 




1 0 3 0 01 Retirement pensions


1 736 000,00


 


26 000,00


1 762 000,00


 




1 0 3 0 03 Survivors' pensions


358 000,00


 


 


358 000,00


 




Total article 1 0 3


2 094 000,00


 


26 000,00


2 120 000,00


 




1 0 4 0 Missions


363 000,00


 


 


363 000,00


120 197,60




1 0 6 0 Training


54 000,00


 


20 000,00


74 000,00


15 925,00




1 0 9 0 Provisional appropriation


151 875,00


 


112 000,00-


39 875,00


 





TOTAL CHAPTER 1 0




12 060 875,00



 


 



12 060 875,00




140 220,80





1 2 0 0 01 Basic salaries


63 900 308,00


 


1 616 000,00-


62 284 308,00


 




1 2 0 0 02 Fixed allowances


199 000,00


 


 


199 000,00


 




1 2 0 0 05 Other allowances and repayments


112 000,00


 


 


112 000,00


 




1 2 0 0 06 Family allowances


5 477 000,00


 


 


5 477 000,00


 




1 2 0 0 07 Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)


10 529 000,00


 


 


10 529 000,00


 




1 2 0 0 08 Birth and death grants


3 000,00


 


 


3 000,00


 




1 2 0 0 09 Annual travel costs from the place of employment to the place of origin


976 000,00


 


 


976 000,00


 




1 2 0 0 10 Insurance against sickness


2 199 000,00


 


 


2 199 000,00


 




1 2 0 0 11 Insurance against accidents and occupational disease


563 000,00


 


 


563 000,00


 




1 2 0 0 12 Unemployment insurance for temporary staff


117 000,00


 


 


117 000,00


 




1 2 0 0 13 Constitution or maintenance of pension rights for temporary staff


15 000,00


 


 


15 000,00


 




1 2 0 0 14 Weightings


151 000,00


 


60 000,00


211 000,00


 




1 2 0 0 15 Periodic penalty payments


49 000,00


 


 


49 000,00


 





Total item 1 2 0 0




84 290 308,00



 



1 556 000,00-




82 734 308,00



 




1 2 0 2 Paid overtime


605 000,00


 


 


605 000,00


 




1 2 0 4 01 Travel expenses (including members of the family)


39 000,00


 


 


39 000,00


 




1 2 0 4 02 Installation, resettlement and transfer allowances


948 000,00


 


 


948 000,00


79 785,59




1 2 0 4 03 Removal expenses


550 000,00


 


 


550 000,00


21 942,50




1 2 0 4 04 Temporary daily subsistence allowances


993 000,00


 


 


993 000,00


 





Total item 1 2 0 4




2 530 000,00



 


 



2 530 000,00




101 728,09





Total article 1 2 0


87 425 308,00


 


1 556 000,00-


85 869 308,00


101 728,09




1 2 2 0 Allowances for staff retired in the interests of the service (Articles 41 and 50 of the Staff Regulations)


 


 


166 000,00


166 000,00


 




1 2 9 0 Provisional appropriation


1 287 000,00


 


 


1 287 000,00


 





TOTAL CHAPTER 1 2




88 712 308,00



 



1 390 000,00-




87 322 308,00




101 728,09





1 4 0 0 04 Special advisers


37 000,00


 


 


37 000,00


 




1 4 0 0 06 Contract workers


2 454 000,00


 


520 000,00


2 974 000,00


 





Total item 1 4 0 0




2 491 000,00



 



520 000,00




3 011 000,00



 




1 4 0 4 01 National and international civil servants and private sector staff seconded to the Court of Auditors


954 000,00


 


85 000,00-


869 000,00


171 489,34




1 4 0 4 02 Court of Auditors officials seconded to national or international civil services or to private or public-sector institutions or undertakings


20 000,00


 


 


20 000,00


9 712,50




1 4 0 4 03 Training young people in the European spirit


196 000,00


 


 


196 000,00


17 986,89





Total item 1 4 0 4




1 170 000,00



 



85 000,00-




1 085 000,00




199 188,73





1 4 0 5 Other external services


275 000,00


 


85 000,00


360 000,00


56 003,83




1 4 0 6 01 Interinstitutional cooperation in the linguistic field


25 000,00


 


 


25 000,00


8 542,99




1 4 0 6 02 Other freelance interpreters


40 000,00


 


 


40 000,00


6 740,19




1 4 0 6 03 Supplementary services for the Translation Service


210 000,00


 


 


210 000,00


55 021,21





Total item 1 4 0 6




275 000,00



 


 



275 000,00




70 304,39





Total article 1 4 0


4 211 000,00


 


520 000,00


4 731 000,00


325 496,95




1 4 9 0 Provisional appropriation


37 000,00


 


 


37 000,00


 





TOTAL CHAPTER 1 4




4 248 000,00



 



520 000,00




4 768 000,00




325 496,95





1 6 1 0 Miscellaneous expenditure on recruitment


191 000,00


 


50 000,00-


141 000,00


133 179,57




1 6 1 2 Further training for staff


965 000,00


 


60 000,00


1 025 000,00


332 734,97




Total article 1 6 1


1 156 000,00


 


10 000,00


1 166 000,00


465 914,54




1 6 2 0 Missions


3 212 000,00


 


 


3 212 000,00


1 132 631,90




1 6 3 0 01 Special assistance grants


3 000,00


 


10 000,00


13 000,00


3 927,25




1 6 3 0 02 Aid for the handicapped


45 000,00


 


10 000,00-


35 000,00


37 407,54





Total item 1 6 3 0




48 000,00



 


 



48 000,00




41 334,79





1 6 3 2 01 Social contacts between members of staff


43 000,00


 


 


43 000,00


 




1 6 3 2 02 Other welfare expenditure


4 000,00


 


 


4 000,00


 





Total item 1 6 3 2




47 000,00



 


 



47 000,00



 




Total article 1 6 3


95 000,00


 


 


95 000,00


41 334,79




1 6 5 0 Medical service


145 000,00


 


 


145 000,00


50 998,12




1 6 5 2 01 Running costs of restaurants and canteens


22 000,00


 


8 000,00


30 000,00


4 368,90




1 6 5 2 02 Conversion and replacement of restaurant and canteen equipment


40 000,00


 


8 000,00-


32 000,00


13 553,12





Total item 1 6 5 2




62 000,00



 


 



62 000,00




17 922,02





1 6 5 4 Early Childhood Centre


828 000,00


 


213 000,00


1 041 000,00


38 239,72




Total article 1 6 5


1 035 000,00


 


213 000,00


1 248 000,00


107 159,86





TOTAL CHAPTER 1 6




5 498 000,00



 



223 000,00




5 721 000,00




1 747 041,09






TOTAL TITLE 1 — PERSONS WORKING WITH THE INSTITUTION




110 519 183,00



 



647 000,00-




109 872 183,00




2 314 486,93





2 0 0 0 Rent


3 493 000,00


 


218 000,00-


3 275 000,00


12 329,67




2 0 0 3 Acquisition of immovable property


 


 


129 000,00


129 000,00


1 100 000,00




2 0 0 7 01 Fitting-out of premises


185 000,00


 


 


185 000,00


192 710,11




2 0 0 7 02 Major projects (Projets de grande envergure)


4 838 000,00


 


647 000,00


5 485 000,00


 





Total item 2 0 0 7




5 023 000,00



 



647 000,00




5 670 000,00




192 710,11





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


400 000,00


 


 


400 000,00


121 329,02




Total article 2 0 0


8 916 000,00


 


558 000,00


9 474 000,00


1 426 368,80




2 0 2 2 Cleaning and maintenance


1 065 000,00


 


81 000,00


1 146 000,00


357 439,36




2 0 2 4 Energy consumption


865 000,00


 


26 000,00-


839 000,00


282 997,39




2 0 2 6 Security and surveillance of buildings


1 098 000,00


 


 


1 098 000,00


162 519,03




2 0 2 8 Insurance


72 000,00


 


 


72 000,00


17 982,08




2 0 2 9 Other expenditure on buildings


94 000,00


 


16 000,00-


78 000,00


24 662,30




Total article 2 0 2


3 194 000,00


 


39 000,00


3 233 000,00


845 600,16





TOTAL CHAPTER 2 0




12 110 000,00



 



597 000,00




12 707 000,00




2 271 968,96





2 1 0 0 Purchase, work on and maintenance of equipment and software


2 492 000,00


 


150 000,00-


2 342 000,00


1 074 285,21




2 1 0 2 External services for the operation, implementation and maintenance of software and systems


2 726 000,00


 


150 000,00


2 876 000,00


1 251 391,67




2 1 0 3 Telecommunications


661 000,00


 


 


661 000,00


174 669,81




Total article 2 1 0


5 879 000,00


 


 


5 879 000,00


2 500 346,69




2 1 2 0 01 New purchases of furniture


66 000,00


 


 


66 000,00


132 561,38




2 1 2 0 02 Replacement of furniture


375 000,00


 


50 000,00-


325 000,00


147 063,17




2 1 2 0 04 Maintenance, use and repair of furniture


7 000,00


 


 


7 000,00


3 880,46




Total article 2 1 2


448 000,00


 


50 000,00-


398 000,00


283 505,01




2 1 4 0 01 New purchases of technical equipment and installations


10 000,00


 


15 850,00


25 850,00


1 265,41




2 1 4 0 02 Replacement of technical equipment and installations


10 000,00


 


 


10 000,00


6 895,56




2 1 4 0 04 Maintenance, use and repair of technical equipment and installations


39 000,00


 


4 510,00


43 510,00


12 184,16




2 1 4 0 05 Office machines


130 000,00


 


66 360,00-


63 640,00


38 779,14




Total article 2 1 4


189 000,00


 


46 000,00-


143 000,00


59 124,27




2 1 6 0 03 Hire of vehicles


390 000,00


 


12 150,00-


377 850,00


1 000,00




2 1 6 0 04 Maintenance, use and repair of vehicles


120 000,00


 


12 150,00


132 150,00


8 129,15




Total article 2 1 6


510 000,00


 


 


510 000,00


9 129,15





TOTAL CHAPTER 2 1




7 026 000,00



 



96 000,00-




6 930 000,00




2 852 105,12





2 3 0 0 Stationery, office supplies and miscellaneous consumables


200 000,00


 


50 000,00-


150 000,00


66 369,07




2 3 1 0 01 Bank charges


20 000,00


 


 


20 000,00


 




2 3 2 0 01 Legal expenses


20 000,00


 


 


20 000,00


3 000,00




2 3 6 0 Postage and delivery charges


50 000,00


 


 


50 000,00


18 307,87




2 3 8 0 01 Miscellaneous insurance


3 000,00


 


2 000,00-


1 000,00


500,00




2 3 8 0 02 Uniforms and work clothes


38 000,00


 


6 000,00


44 000,00


5 424,74




2 3 8 0 03 Miscellaneous expenditure on internal meetings


57 000,00


 


11 000,00


68 000,00


10 214,39




2 3 8 0 04 Departmental removals and handling


25 000,00


 


19 000,00


44 000,00


4 702,27




2 3 8 0 05 Petty expenses


2 000,00


 


 


2 000,00


2 344,89




2 3 8 0 06 Other operating expenditure


10 000,00


 


2 000,00-


8 000,00


2 590,56





Total item 2 3 8 0




135 000,00



 



32 000,00




167 000,00




25 776,85






TOTAL CHAPTER 2 3




425 000,00



 



18 000,00-




407 000,00




113 453,79





2 5 2 0 01 Entertainment and representation expenses of the Members of the institution


253 000,00


 


30 000,00-


223 000,00


48 087,60




2 5 2 0 02 Entertainment and representation expenses of members of staff


9 000,00


 


 


9 000,00


6 089,24




Total article 2 5 2


262 000,00


 


30 000,00-


232 000,00


54 176,84




2 5 4 0 01 Meetings in general


7 000,00


 


800,00-


6 200,00


2 541,12




2 5 4 0 02 Meetings, congresses and conferences


120 000,00


 


25 800,00


145 800,00


24 698,64




Total article 2 5 4


127 000,00


 


25 000,00


152 000,00


27 239,76




2 5 6 0 Expenditure on the dissemination of information and on participation in public events


15 000,00


 


 


15 000,00


1 836,21




2 5 7 0 Joint Interpreting and Conference Service


472 000,00


 


 


472 000,00


98 977,19





TOTAL CHAPTER 2 5




876 000,00



 



5 000,00-




871 000,00




182 230,00





2 7 0 0 01 Limited consultations, studies and surveys — administration


140 000,00


 


68 000,00


208 000,00


154 640,00




2 7 0 0 02 Limited consultations, studies and surveys — audit


220 000,00


 


4 000,00-


216 000,00


41 832,00





Total item 2 7 0 0




360 000,00



 



64 000,00




424 000,00




196 472,00





2 7 2 0 01 Library funds, purchase of books


47 000,00


 


2 260,00-


44 740,00


16 802,89




2 7 2 0 02 Special library, documentation and reproduction equipment


3 000,00


 


1 690,00-


1 310,00


 




2 7 2 0 03 Subscriptions to newspapers and periodicals


120 000,00


 


10 103,00-


109 897,00


7 968,33




2 7 2 0 04 Subscriptions to news agencies


80 000,00


 


 


80 000,00


 




2 7 2 0 05 Binding and conservation of library books


3 000,00


 


 


3 000,00


3 000,00




2 7 2 0 06 Processing of archive resources and acquisition of archive resources on substitute media


40 000,00


 


14 053,00


54 053,00


93 318,01





Total item 2 7 2 0




293 000,00



 


 



293 000,00




121 089,23





2 7 4 0 Official Journal


620 000,00


 


105 000,00


725 000,00


779 808,36




2 7 4 1 01 Publications


430 000,00


 


 


430 000,00


6 730,00




2 7 4 1 02 Expenditure on distribution and publicising of documents


110 000,00


 


 


110 000,00


17 249,49





Total item 2 7 4 1




540 000,00



 


 



540 000,00




23 979,49






TOTAL CHAPTER 2 7




1 813 000,00



 



169 000,00




1 982 000,00




1 121 349,08






TOTAL TITLE 2 — BUILDINGS, MOVABLE PROPERTY, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE




22 250 000,00



 



647 000,00




22 897 000,00




6 541 106,95






TOTAL




132 769 183,00



 


 



132 769 183,00




8 855 593,88








ANNEX IV
USE OF APPROPRIATIONS OF THE YEAR
(ex-Table 3)












(in euro)




Budget line


Appropriations of the year


Commitments


Payments


Available appropriations


Carry-over by right Y+1


Carry-over by decision Y+1


Cancelled appropriations




1 0 0 0 01 Basic salaries


6 148 000,00


6 130 730,76


6 130 730,76


 


 


 


17 269,24




1 0 0 0 02 Residence allowances


923 000,00


919 548,35


919 548,35


 


 


 


3 451,65




1 0 0 0 03 Family allowances


336 000,00


304 679,00


304 679,00


 


 


 


31 321,00




1 0 0 0 05 Accident and sickness insurance and other social security charges


363 000,00


342 720,37


342 720,37


 


 


 


20 279,63




1 0 0 0 06 Weightings


265 000,00


227 591,88


227 591,88


 


 


 


37 408,12




1 0 0 2 01 Travel expenses (including members of the family)


7 000,00


180,20


180,20


 


 


 


6 819,80




1 0 0 2 02 Installation and resettlement allowances


130 000,00


110 901,48


110 901,48


 


 


 


19 098,52




1 0 0 2 03 Removal expenses


60 000,00


7 477,00


7 477,00


 


 


 


52 523,00




Total article 1 0 0


8 232 000,00


8 043 829,04


8 043 829,04


 


 


 


188 170,96




1 0 2 0 Temporary allowances


1 232 000,00


1 095 428,74


1 095 428,74


 


 


 


136 571,26




1 0 3 0 01 Retirement pensions


1 762 000,00


1 750 629,02


1 750 629,02


 


 


 


11 370,98




1 0 3 0 03 Survivors' pensions


358 000,00


346 907,53


346 907,53


 


 


 


11 092,47




Total article 1 0 3


2 120 000,00


2 097 536,55


2 097 536,55


 


 


 


22 463,45




1 0 4 0 Missions


363 000,00


250 672,86


132 969,64


117 703,22


117 703,22


 


112 327,14




1 0 6 0 Training


74 000,00


59 781,70


37 137,30


22 644,40


22 644,40


 


14 218,30




1 0 9 0 Provisional appropriation


39 875,00


 


 


 


 


 


39 875,00





TOTAL CHAPTER 1 0




12 060 875,00




11 547 248,89




11 406 901,27




140 347,62




140 347,62



 



513 626,11





1 2 0 0 01 Basic salaries


62 284 308,00


57 465 897,31


57 465 897,31


 


 


 


4 818 410,69




1 2 0 0 02 Fixed allowances


199 000,00


137 311,00


137 311,00


 


 


 


61 689,00




1 2 0 0 05 Other allowances and repayments


112 000,00


1 694,88


1 694,88


 


 


 


110 305,12




1 2 0 0 06 Family allowances


5 477 000,00


4 718 949,67


4 718 949,67


 


 


 


758 050,33




1 2 0 0 07 Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)


10 529 000,00


9 398 360,90


9 398 360,90


 


 


 


1 130 639,10




1 2 0 0 08 Birth and death grants


3 000,00


1 586,48


1 586,48


 


 


 


1 413,52




1 2 0 0 09 Annual travel costs from the place of employment to the place of origin


976 000,00


914 153,23


914 153,23


 


 


 


61 846,77




1 2 0 0 10 Insurance against sickness


2 199 000,00


2 005 134,75


2 005 134,75


 


 


 


193 865,25




1 2 0 0 11 Insurance against accidents and occupational disease


563 000,00


416 074,39


416 074,39


 


 


 


146 925,61




1 2 0 0 12 Unemployment insurance for temporary staff


117 000,00


102 793,80


102 793,80


 


 


 


14 206,20




1 2 0 0 13 Constitution or maintenance of pension rights for temporary staff


15 000,00


7 031,86


7 031,86


 


 


 


7 968,14




1 2 0 0 14 Weightings


211 000,00


163 153,59


163 153,59


 


 


 


47 846,41




1 2 0 0 15 Periodic penalty payments


49 000,00


 


 


 


 


 


49 000,00




1 2 0 2 Paid overtime


605 000,00


550 394,59


550 394,59


 


 


 


54 605,41




1 2 0 4 01 Travel expenses (including members of the family)


39 000,00


10 000,00


8 643,92


1 356,08


1 356,08


 


29 000,00




1 2 0 4 02 Installation, resettlement and transfer allowances


948 000,00


443 785,53


379 655,93


64 129,60


64 129,60


 


504 214,47




1 2 0 4 03 Removal expenses


550 000,00


100 901,24


91 037,39


9 863,85


9 863,85


 


449 098,76




1 2 0 4 04 Temporary daily subsistence allowances


993 000,00


803 250,00


307 962,50


495 287,50


495 287,50


 


189 750,00




Total article 1 2 0


85 869 308,00


77 240 473,22


76 669 836,19


570 637,03


570 637,03


 


8 628 834,78




1 2 2 0 Allowances for staff retired in the interests of the service (Articles 41 and 50 of the Staff Regulations)


166 000,00


165 269,22


165 269,22


 


 


 


730,78




1 2 9 0 Provisional appropriation


1 287 000,00


 


 


 


 


 


1 287 000,00





TOTAL CHAPTER 1 2




87 322 308,00




77 405 742,44




76 835 105,41




570 637,03




570 637,03



 



9 916 565,56





1 4 0 0 04 Special advisers


37 000,00


31 767,97


31 767,97


 


 


 


5 232,03




1 4 0 0 06 Contract workers


2 974 000,00


2 436 048,77


2 436 048,77


 


 


 


537 951,23




1 4 0 4 01 National and international civil servants and private sector staff seconded to the Court of Auditors


869 000,00


680 566,00


396 993,22


283 572,78


283 572,78


 


188 434,00




1 4 0 4 02 ECA officials seconded to national or international civil services or to private or public-sector institutions or undertakings


20 000,00


 


 


 


 


 


20 000,00




1 4 0 4 03 Training young people in the European spirit


196 000,00


150 462,74


121 189,97


29 272,77


29 272,77


 


45 537,26




1 4 0 5 Other external services


360 000,00


326 603,49


283 259,95


43 343,54


43 343,54


 


33 396,51




1 4 0 6 01 Interinstitutional cooperation in the linguistic field


25 000,00


21 600,00


10 045,36


11 554,64


11 554,64


 


3 400,00




1 4 0 6 02 Other freelance interpreters


40 000,00


7 500,00


2 650,00


4 850,00


4 850,00


 


32 500,00




1 4 0 6 03 Supplementary services for the Translation Service


210 000,00


210 000,00


98 920,04


111 079,96


111 079,96


 


 




Total article 1 4 0


4 731 000,00


3 864 548,97


3 380 875,28


483 673,69


483 673,69


 


866 451,03




1 4 9 0 Provisional appropriation


37 000,00


 


 


 


 


 


37 000,00





TOTAL CHAPTER 1 4




4 768 000,00




3 864 548,97




3 380 875,28




483 673,69




483 673,69



 



903 451,03





1 6 1 0 Miscellaneous expenditure on recruitment


141 000,00


141 000,00


38 866,20


102 133,80


102 133,80


 


 




1 6 1 2 Further training for staff


1 025 000,00


1 020 506,34


818 223,70


202 282,64


202 282,64


 


4 493,66




Total article 1 6 1


1 166 000,00


1 161 506,34


857 089,90


304 416,44


304 416,44


 


4 493,66




1 6 2 0 Missions


3 212 000,00


2 850 670,00


1 855 629,56


995 040,44


995 040,44


 


361 330,00




1 6 3 0 01 Special assistance grants


13 000,00


6 178,00


6 178,00


 


 


 


6 822,00




1 6 3 0 02 Aid for the handicapped


35 000,00


20 000,00


 


20 000,00


20 000,00


 


15 000,00




1 6 3 2 01 Social contacts between members of staff


43 000,00


43 000,00


42 900,00


100,00


100,00


 


 




1 6 3 2 02 Other welfare expenditure


4 000,00


4 000,00


4 000,00


 


 


 


 




Total article 1 6 3


95 000,00


73 178,00


53 078,00


20 100,00


20 100,00


 


21 822,00




1 6 5 0 Medical service


145 000,00


144 440,12


51 241,03


93 199,09


93 199,09


 


559,88




1 6 5 2 01 Running costs of restaurants and canteens


30 000,00


29 914,00


27 064,10


2 849,90


2 849,90


 


86,00




1 6 5 2 02 Conversion and replacement of restaurant and canteen equipment


32 000,00


29 296,18


11 973,98


17 322,20


17 322,20


 


2 703,82




1 6 5 4 Early Childhood Centre


1 041 000,00


1 023 624,96


895 557,24


128 067,72


128 067,72


 


17 375,04




Total article 1 6 5


1 248 000,00


1 227 275,26


985 836,35


241 438,91


241 438,91


 


20 724,74





TOTAL CHAPTER 1 6




5 721 000,00




5 312 629,60




3 751 633,81




1 560 995,79




1 560 995,79



 



408 370,40






TOTAL TITLE 1 — PERSONS WORKING WITH THE INSTITUTION




109 872 183,00




98 130 169,90




95 374 515,77




2 755 654,13




2 755 654,13



 



11 742 013,10





2 0 0 0 Rent


3 275 000,00


3 270 112,06


3 225 303,60


44 808,46


44 808,46


 


4 887,94




2 0 0 3 Acquisition of immovable property


129 000,00


128 783,62


 


128 783,62


128 783,62


 


216,38




2 0 0 7 01 Fitting-out of premises


185 000,00


181 342,20


66 087,81


115 254,39


115 254,39


 


3 657,80




2 0 0 7 02 Major projects (Projets de grande envergure)


5 485 000,00


5 485 000,00


1 268 394,17


4 216 605,83


4 216 605,83


 


 




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


400 000,00


350 396,49


98 755,52


251 640,97


251 640,97


 


49 603,51




Total article 2 0 0


9 474 000,00


9 415 634,37


4 658 541,10


4 757 093,27


4 757 093,27


 


58 365,63




2 0 2 2 Cleaning and maintenance


1 146 000,00


1 093 346,21


693 987,73


399 358,48


399 358,48


 


52 653,79




2 0 2 4 Energy consumption


839 000,00


775 346,77


585 592,78


189 753,99


189 753,99


 


63 653,23




2 0 2 6 Security and surveillance of buildings


1 098 000,00


1 095 972,59


968 581,23


127 391,36


127 391,36


 


2 027,41




2 0 2 8 Insurance


72 000,00


66 958,21


59 722,01


7 236,20


7 236,20


 


5 041,79




2 0 2 9 Other expenditure on buildings


78 000,00


77 603,55


53 776,47


23 827,08


23 827,08


 


396,45




Total article 2 0 2


3 233 000,00


3 109 227,33


2 361 660,22


747 567,11


747 567,11


 


123 772,67





TOTAL CHAPTER 2 0




12 707 000,00




12 524 861,70




7 020 201,32




5 504 660,38




5 504 660,38



 



182 138,30





2 1 0 0 Purchase, work on and maintenance of equipment and software


2 342 000,00


2 338 886,52


1 485 661,11


853 225,41


853 225,41


 


3 113,48




2 1 0 2 External services for the operation, implementation and maintenance of software and systems


2 876 000,00


2 875 076,57


1 616 083,26


1 258 993,31


1 258 993,31


 


923,43




2 1 0 3 Telecommunications


661 000,00


660 940,73


470 521,26


190 419,47


190 419,47


 


59,27




Total article 2 1 0


5 879 000,00


5 874 903,82


3 572 265,63


2 302 638,19


2 302 638,19


 


4 096,18




2 1 2 0 01 New purchases of furniture


66 000,00


65 994,60


19 707,23


46 287,37


46 287,37


 


5,40




2 1 2 0 02 Replacement of furniture


325 000,00


324 696,68


151 996,73


172 699,95


172 699,95


 


303,32




2 1 2 0 04 Maintenance, use and repair of furniture


7 000,00


6 641,38


5 599,68


1 041,70


1 041,70


 


358,62




Total article 2 1 2


398 000,00


397 332,66


177 303,64


220 029,02


220 029,02


 


667,34




2 1 4 0 01 New purchases of technical equipment and installations


25 850,00


22 960,30


7 925,20


15 035,10


15 035,10


 


2 889,70




2 1 4 0 02 Replacement of technical equipment and installations


10 000,00


9 421,18


970,43


8 450,75


8 450,75


 


578,82




2 1 4 0 04 Maintenance, use and repair of technical equipment and installations


43 510,00


43 306,35


11 857,26


31 449,09


31 449,09


 


203,65




2 1 4 0 05 Office machines


63 640,00


58 133,79


37 324,54


20 809,25


20 809,25


 


5 506,21




Total article 2 1 4


143 000,00


133 821,62


58 077,43


75 744,19


75 744,19


 


9 178,38




2 1 6 0 03 Hire of vehicles


377 850,00


374 607,80


360 565,91


14 041,89


14 041,89


 


3 242,20




2 1 6 0 04 Maintenance, use and repair of vehicles


132 150,00


127 876,46


120 670,66


7 205,80


7 205,80


 


4 273,54




Total article 2 1 6


510 000,00


502 484,26


481 236,57


21 247,69


21 247,69


 


7 515,74





TOTAL CHAPTER 2 1




6 930 000,00




6 908 542,36




4 288 883,27




2 619 659,09




2 619 659,09



 



21 457,64





2 3 0 0 Stationery, office supplies and miscellaneous consumables


150 000,00


128 889,67


102 302,15


26 587,52


26 587,52


 


21 110,33




2 3 1 0 01 Bank charges


20 000,00


20 000,00


15 066,98


4 933,02


4 933,02


 


 




2 3 2 0 01 Legal expenses


20 000,00


3 000,00


1 108,58


1 891,42


1 891,42


 


17 000,00




2 3 6 0 Postage and delivery charges


50 000,00


50 000,00


29 473,95


20 526,05


20 526,05


 


 




2 3 8 0 01 Miscellaneous insurance


1 000,00


 


 


 


 


 


1 000,00




2 3 8 0 02 Uniforms and work clothes


44 000,00


44 000,00


37 882,06


6 117,94


6 117,94


 


 




2 3 8 0 03 Miscellaneous expenditure on internal meetings


68 000,00


68 000,00


55 073,38


12 926,62


12 926,62


 


 




2 3 8 0 04 Departmental removals and handling


44 000,00


43 068,76


20 917,15


22 151,61


22 151,61


 


931,24




2 3 8 0 05 Petty expenses


2 000,00


1 989,77


1 488,19


501,58


501,58


 


10,23




2 3 8 0 06 Other operating expenditure


8 000,00


8 000,00


4 508,81


3 491,19


3 491,19


 


 




Total article 2 3 8


167 000,00


165 058,53


119 869,59


45 188,94


45 188,94


 


1 941,47





TOTAL CHAPTER 2 3




407 000,00




366 948,20




267 821,25




99 126,95




99 126,95



 



40 051,80





2 5 2 0 01 Entertainment and representation expenses of the Members of the institution


223 000,00


223 000,00


133 665,08


89 334,92


89 334,92


 


 




2 5 2 0 02 Entertainment and representation expenses of members of staff


9 000,00


8 929,91


4 390,85


4 539,06


4 539,06


 


70,09




Total article 2 5 2


232 000,00


231 929,91


138 055,93


93 873,98


93 873,98


 


70,09




2 5 4 0 01 Meetings in general


6 200,00


6 197,88


5 478,88


719,00


719,00


 


2,12




2 5 4 0 02 Meetings, congresses and conferences


145 800,00


136 042,00


101 316,74


34 725,26


34 725,26


 


9 758,00




Total article 2 5 4


152 000,00


142 239,88


106 795,62


35 444,26


35 444,26


 


9 760,12




2 5 6 0 Expenditure on the dissemination of information and on participation in public events


15 000,00


15 000,00


12 947,91


2 052,09


2 052,09


 


 




2 5 7 0 Joint Interpreting and Conference Service


472 000,00


472 000,00


298 198,33


173 801,67


173 801,67


 


 





TOTAL CHAPTER 2 5




871 000,00




861 169,79




555 997,79




305 172,00




305 172,00



 



9 830,21





2 7 0 0 01 Limited consultations, studies and surveys — administration


208 000,00


207 813,72


102 854,00


104 959,72


104 959,72


 


186,28




2 7 0 0 02 Limited consultations, studies and surveys — audit


216 000,00


119 492,80


71 701,80


47 791,00


47 791,00


 


96 507,20




Total article 2 7 0


424 000,00


327 306,52


174 555,80


152 750,72


152 750,72


 


96 693,48




2 7 2 0 01 Library funds, purchase of books


44 740,00


43 368,17


30 880,34


12 487,83


12 487,83


 


1 371,83




2 7 2 0 02 Special library, documentation and reproduction equipment


1 310,00


1 307,54


1 307,54


 


 


 


2,46




2 7 2 0 03 Subscriptions to newspapers and periodicals


109 897,00


109 199,98


103 802,05


5 397,93


5 397,93


 


697,02




2 7 2 0 04 Subscriptions to news agencies


80 000,00


79 642,58


74 162,58


5 480,00


5 480,00


 


357,42




2 7 2 0 05 Binding and conservation of library books


3 000,00


3 000,00


1 458,50


1 541,50


1 541,50


 


 




2 7 2 0 06 Processing of archive resources and acquisition of archive resources on substitute media


54 053,00


52 971,54


51 818,70


1 152,84


1 152,84


 


1 081,46




Total article 2 7 2


293 000,00


289 489,81


263 429,71


26 060,10


26 060,10


 


3 510,19




2 7 4 0 Official Journal


725 000,00


725 000,00


181 309,86


543 690,14


543 690,14


 


 




2 7 4 1 01 Publications


430 000,00


395 856,65


171 261,87


224 594,78


224 594,78


 


34 143,35




2 7 4 1 02 Expenditure on distribution and publicising of documents


110 000,00


104 318,51


35 402,35


68 916,16


68 916,16


 


5 681,49




Total article 2 7 4


1 265 000,00


1 225 175,16


387 974,08


837 201,08


837 201,08


 


39 824,84





TOTAL CHAPTER 2 7




1 982 000,00




1 841 971,49




825 959,59




1 016 011,90




1 016 011,90



 



140 028,51






TOTAL TITLE 2 — BUILDINGS, MOVABLE PROPERTY, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE




22 897 000,00




22 503 493,54




12 958 863,22




9 544 630,32




9 544 630,32



 



393 506,46






TOTAL




132 769 183,00




120 633 663,44




108 333 378,99




12 300 284,45




12 300 284,45



 



12 135 519,56








ANNEX V
REPORT ON ASSIGNED REVENUE AS PROVIDED FOR BY ARTICLE 18 OF THE FINANCIAL REGULATION
(ex-Table 3 — Annex)










(in euro)




 


Use of assigned revenues of the year — Index 11




Commitment item


Commitment budget approved


Commitments


Payments


(1) – (2)


(2) – (3)




1 0 4 0 Missions


1 236,34


 


 


1 236,34


 




1 4 0 6 03 Supplementary services for the Translation Service


 


 


 


 


 




1 6 1 0 Miscellaneous expenditure on recruitment


 


 


 


 


 




1 6 1 2 Further training for staff


49,00


49,00


49,00


 


 




1 6 2 0 Missions


8 540,04


 


 


8 540,04


 





TOTAL TITLE 1




9 825,38




49,00




49,00




9 776,38



 




2 0 0 0 Rent


9 897,68


9 897,68


 


 


9 897,68




2 0 0 7 01 Fitting out of premises


 


 


 


 


 




2 0 2 2 Cleaning and maintenance


 


 


 


 


 




2 1 0 2 External services for the operation, implementation and maintenance of software and systems


116 095,00


 


 


116 095,00


 




2 1 0 3 Telecommunications


65 101,18


3 526,50


2 690,10


61 574,68


836,40




2 1 6 0 02 Replacement of vehicles


 


 


 


 


 




2 1 6 0 04 Maintenance, use and repair of vehicles


14 091,47


12 892,27


7 978,22


1 199,20


4 914,05




2 5 4 0 02 Meetings, congresses and conferences


1 272,42


 


 


1 272,42


 




2 7 4 0 Official Journal


41 393,86


41 393,86


32 085,60


 


9 308,26





TOTAL TITLE 2




247 851,61




67 710,31




42 753,92




180 141,30




24 956,39






TOTAL




257 676,99




67 759,31




42 802,92




189 917,68




24 956,39


















(in euro)




 


Use of assigned revenues carried over from previous year — Index 44




Commitment item


Commitment budget approved


Commitments


Payments


(1) – (2)


(2) – (3)




1 0 4 0 Missions


 


 


 


 


 




1 4 0 6 03 Supplementary services for the Translation Service


31 023,00


31 023,00


31 023,00


 


 




1 6 1 0 Miscellaneous expenditure on recruitment


23 760,45


23 760,45


23 647,39


 


113,06




1 6 1 2 Further training for staff


 


 


 


 


 




1 6 2 0 Missions


83 954,47


 


 


83 954,47


 





TOTAL TITLE 1




138 737,92




54 783,45




54 670,39




83 954,47




113,06





2 0 0 0 Rent


1 970,00


1 970,00


 


 


1 970,00




2 0 0 7 01 Fitting-out of premises


4 248,32


4 248,32


4 248,32


 


 




2 0 2 2 Cleaning and maintenance


411,73


60,21


60,21


351,52


 




2 1 0 2 External services for the operation, implementation and maintenance of software and systems


 


 


 


 


 




2 1 0 3 Telecommunications


62 853,03


62 789,71


62 713,71


63,32


76,00




2 1 6 0 02 Replacement of vehicles


38 031,00


 


 


38 031,00


 




2 1 6 0 04 Maintenance, use and repair of vehicles


4 573,87


3 794,90


3 794,90


778,97


 




2 5 4 0 02 Meetings, congresses and conferences


 


 


 


 


 




2 7 4 0 Official Journal


12 912,17


12 912,17


12 912,17


 


 





TOTAL TITLE 2




125 000,12




85 775,31




83 729,31




39 224,81




2 046,00






TOTAL




263 738,04




140 558,76




138 399,70




123 179,28




2 159,06








ANNEX VI
USE OF APPROPRIATIONS CARRIED OVER FROM 2007
(ex-Table 4)









(in euro)




Budget line


Carry-over by right


Cancelled appropriations


Carry-over by decision




Carry-over by right


Payments CO by right




1 0 0 2 03 Removal expenses


4 098,20


4 098,20


 


 




1 0 4 0 Missions


120 197,60


117 176,21


3 021,39


 




1 0 6 0 Training


15 925,00


15 827,00


98,00


 





TOTAL CHAPTER 1 0



140 220,80


137 101,41


3 119,39


 




1 2 0 4 02 Installation, resettlement and transfer allowances


79 785,59


67 288,33


12 497,26


 




1 2 0 4 03 Removal expenses


21 942,50


21 942,50


 


 





TOTAL CHAPTER 1 2



101 728,09


89 230,83


12 497,26


 




1 4 0 4 01 National and international civil servants and private sector staff seconded to the Court of Auditors


171 489,34


162 606,74


8 882,60


 




1 4 0 4 02 Court of Auditors officials seconded to national or international civil services or to private or public-sector institutions or undertakings


9 712,50


 


9 712,50


 




1 4 0 4 03 Training young people in the European spirit


17 986,89


15 845,21


2 141,68


 




1 4 0 5 Other external services


56 003,83


31 632,83


24 371,00


 




1 4 0 6 01 Interinstitutional cooperation in the linguistic field


8 542,99


1 789,23


6 753,76


 




1 4 0 6 02 Other freelance interpreters


6 740,19


3 418,33


3 321,86


 




1 4 0 6 03 Supplementary services for the Translation Service


55 021,21


49 423,92


5 597,29


 





TOTAL CHAPTER 1 4



325 496,95


264 716,26


60 780,69


 




1 6 1 0 Miscellaneous expenditure on recruitment


133 179,57


31 489,16


101 690,41


 




1 6 1 2 Further training for staff


332 734,97


316 359,32


16 375,65


 




1 6 2 0 Missions


1 132 631,90


1 022 866,59


109 765,31


 




1 6 3 0 01 Special assistance grants


3 927,25


 


3 927,25


 




1 6 3 0 02 Aid for the handicapped


37 407,54


 


37 407,54


 




1 6 5 0 Medical service


50 998,12


25 161,40


25 836,72


 




1 6 5 2 01 Running costs of restaurants and canteens


4 368,90


4 018,16


350,74


 




1 6 5 2 02 Conversion and replacement of restaurant and canteen equipment


13 553,12


12 213,45


1 339,67


 




1 6 5 4 Early Childhood Centre


38 239,72


38 239,72


 


 





TOTAL CHAPTER 1 6



1 747 041,09


1 450 347,80


296 693,29


 





TOTAL TITLE 1




2 314 486,93




1 941 396,30




373 090,63



 




2 0 0 0 Rent


12 329,67


7 844,81


4 484,86


 




2 0 0 3 Acquisition of immovable property


1 100 000,00


1 074 443,12


25 556,88


 




2 0 0 7 01 Fitting-out of premises


192 710,11


187 540,98


5 169,13


 




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


121 329,02


95 827,85


25 501,17


 




2 0 2 2 Cleaning and maintenance


357 439,36


312 908,03


44 531,33


 




2 0 2 4 Energy consumption


282 997,39


218 502,44


64 494,95


 




2 0 2 6 Security and surveillance of buildings


162 519,03


143 413,63


19 105,40


 




2 0 2 8 Insurance


17 982,08


14 633,55


3 348,53


 




2 0 2 9 Other expenditure on buildings


24 662,30


15 392,51


9 269,79


 





TOTAL CHAPTER 2 0



2 271 968,96


2 070 506,92


201 462,04


 




2 1 0 0 Purchase, work on and maintenance of equipment and software


1 074 285,21


1 058 352,49


15 932,72


 




2 1 0 2 External services for the operation, implementation and maintenance of software and systems


1 251 391,67


1 222 662,63


28 729,04


 




2 1 0 3 Telecommunications


174 669,81


157 179,60


17 490,21


 




2 1 2 0 01 New purchases of furniture


132 561,38


132 435,79


125,59


 




2 1 2 0 02 Replacement of furniture


147 063,17


146 295,13


768,04


 




2 1 2 0 04 Maintenance, use and repair of furniture


3 880,46


3 815,63


64,83


 




2 1 4 0 01 New purchases of technical equipment and installations


1 265,41


1 180,52


84,89


 




2 1 4 0 02 Replacement of technical equipment and installations


6 895,56


6 878,16


17,40


 




2 1 4 0 04 Maintenance, use and repair of technical equipment and installations


12 184,16


12 184,16


 


 




2 1 4 0 05 Office machines


38 779,14


25 236,62


13 542,52


 




2 1 6 0 03 Hire of vehicles


1 000,00


708,33


291,67


 




2 1 6 0 04 Maintenance, use and repair of vehicles


8 129,15


3 353,49


4 775,66


 





TOTAL CHAPTER 2 1



2 852 105,12


2 770 282,55


81 822,57


 




2 3 0 0 Stationery, office supplies and miscellaneous consumables


66 369,07


48 256,64


18 112,43


 




2 3 2 0 01 Legal expenses


3 000,00


1 138,75


1 861,25


 




2 3 6 0 Postage and delivery charges


18 307,87


12 645,07


5 662,80


 




2 3 8 0 01 Miscellaneous insurance


500,00


 


500,00


 




2 3 8 0 02 Uniforms and work clothes


5 424,74


1 107,03


4 317,71


 




2 3 8 0 03 Miscellaneous expenditure on internal meetings


10 214,39


10 168,55


45,84


 




2 3 8 0 04 Departmental removals and handling


4 702,27


4 587,15


115,12


 




2 3 8 0 05 Petty expenses


2 344,89


2 181,63


163,26


 




2 3 8 0 06 Other operating expenditure


2 590,56


1 744,88


845,68


 





TOTAL CHAPTER 2 3



113 453,79


81 829,70


31 624,09


 




2 5 2 0 01 Entertainment and representation expenses of the Members of the institution


48 087,60


47 639,29


448,31


 




2 5 2 0 02 Entertainment and representation expenses of members of staff


6 089,24


4 961,27


1 127,97


 




2 5 4 0 01 Meetings in general


2 541,12


2 413,38


127,74


 




2 5 4 0 02 Meetings, congresses and conferences


24 698,64


17 194,82


7 503,82


 




2 5 6 0 Expenditure on the dissemination of information and on participation in public events


1 836,21


1 812,21


24,00


 




2 5 7 0 Joint Interpreting and Conference Service


98 977,19


70 622,11


28 355,08


 





TOTAL CHAPTER 2 5



182 230,00


144 643,08


37 586,92


 




2 7 0 0 01 Limited consultations, studies and surveys — admnistration


154 640,00


154 640,00


 


 




2 7 0 0 02 Limited consultations, studies and surveys — audit


41 832,00


41 832,00


 


 




2 7 2 0 01 Library funds, purchase of books


16 802,89


15 788,02


1 014,87


 




2 7 2 0 03 Subscriptions to newspapers and periodicals


7 968,33


6 713,43


1 254,90


 




2 7 2 0 05 Binding and conservation of library books


3 000,00


2 902,70


97,30


 




2 7 2 0 06 Processing of archive resources and acquisition of archive resources on substitute media


93 318,01


71 345,60


21 972,41


 




2 7 4 0 Official Journal


779 808,36


644 923,09


134 885,27


 




2 7 4 1 01 Publications


6 730,00


5 730,00


1 000,00


 




2 7 4 1 02 Expenditure on distribution and publicising of documents


17 249,49


14 475,20


2 774,29


 





TOTAL CHAPTER 2 7



1 121 349,08


958 350,04


162 999,04


 





TOTAL TITLE 2




6 541 106,95




6 025 612,29




515 494,66



 





TOTAL




8 855 593,88




7 967 008,59




888 585,29