Report on budgetary and financial management in 2009
Date: 2010-05-12
Institutions: Court of Justice of the European Union
Subjects: Court of Justice of the European Union, financial management, publication of accounts, report








C_2010124EN.01000101.xml










12.5.2010   


EN


Official Journal of the European Union


C 124/1





REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT IN 2009
2010/C 124/01

TABLE OF CONTENTS


Report on budgetary and financial management in 2009







1.

Introduction









2.

Overview of budget implementation in 2009









3.

Budget implementation in 2009 by Chapter




Annexes — Tables of budget implementation in 2009







Annex I:

Budget transfers made in 2009









Annex II:

Comparison by Chapter of 2008 and 2009 implementation of revenue









Annex III:

Budget implementation of revenue by Title









Annex IV:

Comparison by Chapter of 2008 and 2009 implementation of appropriations









Annex V:

Budget implementation of appropriations by Title









Annex VI:

Details of the implementation of appropriations 2009 — Index 1 and 4




Report on budgetary and financial management in 2009


Court of Justice of the European Union

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 of the European Union for 2009, gives an account of, in particular, the rate of implementation of appropriations. Likewise, it offers a summary of the transfers of appropriations between various budget items carried out in the course of the 2009 financial year.
Chapter 2 of this Report gives an overview of budget implementation in 2009 and Chapter 3 examines in more detail the trends in budget lines according to budget chapters. Lastly, the annexes provide summary tables relating again to budget implementation in 2009.
In regard to judicial activity as such, readers are invited to consult the Annual Report of the Court of Justice of the European Union for 2009 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 General Court and the Civil Service Tribunal.
2.   OVERVIEW OF BUDGET IMPLEMENTATION IN 2009

2.1.   Revenue

The estimated revenue of the Court of Justice of the European Union for the financial year 2009 was EUR 38 338 000.
As shown in Table 1 below, the established entitlements in 2009 are EUR 40 712 090 and are 6,19 % higher than estimated (1).

Table 1


Estimated revenue and established entitlements









(EUR)




Title


Estimated revenue 2009


Established entitlements 2009


% of total










4.


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






38 198 000,00


39 716 317,26



97,55











5.


Revenue accruing from the administration of the institution






130 000,00


995 772,29



2,45











9.


Miscellaneous revenue






10 000,00


0,00



0






Total




38 338 000,00




40 712 089,55





100,0







%




100 %




106,19 %



 




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 (97,55 %), while revenue in Titles 5 and 9 (principally proceeds from the sale of publications, insurance refunds, telecommunication refunds and financial products) represents less than 2,45 % 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 40 695 081) represents 99,96 % of established entitlements in 2009 (99,88 % in 2008).
As regards revenue from entitlements carried over from the preceding financial year, Table 2 below shows that, revenue in Title 5 represents most of the total revenue from entitlements carried over and used in 2009 (79,43 %). 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









(EUR)




Title


Carried over 2008 to 2009


Revenue from entitlements carried over


% of total










4.


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






49 387,01


8 453,26



20,57











5.


Revenue accruing from the administration of the institution






33 244,39


32 650,28



79,43











9.


Miscellaneous revenue






0,00


0,00



0,00






Total




82 631,40




41 103,54





100,0






%



100 %




49,74 %



 




2.2.   Expenditure

2.2.1.   Appropriations in the financial year

The appropriations entered in the budget of the Court of Justice of the European Union for the financial year 2009 were EUR 314 954 433.
As shown in Table 3 below, the budget implementation for 2009 amounts to EUR 311 345 642,44 and represents a very high rate of use of final appropriations of 98,85 %, which is an improvement as compared with 2008 (98,74 %).
It can also be noted that, as in previous years, nearly three quarters of the budget of the Court of Justice of the European Union is allocated to expenditure on staff (Title 1 expenditure).

Table 3


Commitments of appropriations in the financial year









(EUR)




Title


Appropriations for 2009 financial year


Commitments in 2009 financial year


% of total










1.


Persons working with the institution






232 698 820,00


229 708 402,19



73,78











2.


Buildings, furniture, equipment and miscellaneous operating expenditure






82 215 613,00


81 605 809,16



26,21











3.


Expenditure resulting from special functions carried out by the institution






40 000,00


31 431,09



0,01











10.


Other expenditure






0,00


0,00


—





Total




314 954 433,00




311 345 642,44





100,00







%




100 %




98,85 %



 





Annexes IV, V and VI provide detailed additional data on the use of appropriations in the 2009 financial year (comparison with 2008, rate of overall implementation and details of implementation by budget line).
2.2.2.   Appropriations carried over


Table 4 below shows that of the appropriations carried over from 2008 to 2009, the total amount being EUR 14 617 407,12, a large proportion was used (86,30 %).

Table 4


Use of appropriations carried over









(EUR)




Title


Appropriations carried over 2008 to 2009


Payments out of appropriations carried over


Cancellations










1.


Persons working with the institution






3 700 338,19


2 828 230,26


872 107,93










2.


Buildings, furniture, equipment and miscellaneous operating expenditure






10 917 026,93


9 787 148,26


1 129 878,67










3.


Expenditure resulting from special functions carried out by the institution






42,00


0,00


42,00










10.


Other expenditure






0,00


0,00


0,00





Total




14 617 407,12




12 615 378,52




2 002 028,60






%




100 %




86,30 %




13,70 %






Annexes V and VI provide additional detailed data on the use of appropriations carried over from 2008 to 2009 (rate of overall implementation and details of implementation by budget line).
2.2.3.   Appropriations corresponding to assigned revenue

Mention must be made of the fact that, under Article 18 of the Financial Regulation, some revenue can be assigned to the financing of specific items of expenditure. Such assigned revenue therefore represents additional appropriations which can be used by the Court.

Table 5 below details, by chapter, the sums of assigned revenue carried over from one financial year to another and the assigned revenue established and collected during the financial year.

Table 5


Use of assigned revenue










(EUR)




Title


Assigned revenue carried over 2008 to 2009
(1)


Assigned revenue 2009
(2)


Payments 2009
(3)


Assigned revenue carried over 2009 to 2010
(4) = (1) + (2) – (3)










1.


Persons working with the institution






338 269,24


182 035,41


392 823,42


127 481,23










2.


Buildings, furniture, equipment and miscellaneous operating expenditure






1 307 261,00


784 271,43


1 062 188,25


1 029 344,18










3.


Expenditure resulting from special functions carried out by the institution






3 985,25


3 050,00


0,00


7 035,25










10.


Other expenditure






0,00


0,00


0,00


0,00





Total




1 649 515,49




969 356,84




1 455 011,67




1 163 860,66





As shown in Table 5, the appropriations of assigned revenue established in 2009 come to EUR 969 356, of which more than 86 % of the amount corresponds to the following items:






—


reimbursement of remunerations/allowances from insurers in certain cases of absence due to sickness or accident (EUR 122 078),










—


reimbursement of buildings-related costs in respect of areas made available to other institutions (EUR 219 263),










—


reimbursement of telephone or postage costs (EUR 123 837),










—


income from the sale of Court publications such as case-law reports (EUR 371 409).




2.2.4.   Transfers of appropriations

In the course of 2009, the Court of Justice of the European Union made 25 budget transfers pursuant to Articles 22 and 24 of the Financial Regulation, representing a total of, EUR 9 345 304, a figure lower than the amount of the same type of transfers made in 2008 (EUR 10 931 540).
In accordance with the provisions of Articles 22(2) and 24(2), (3) and (4) of the Financial Regulation, nine transfers of appropriations were the subject of notification to the budgetary authority. Those transfers amount to EUR 7 948 000 (EUR 8 695 500 in 2008) and correspond to close to 85 % of the total sum of appropriations transferred in the financial year. As in 2008, a considerable proportion of those transfers (close to EUR 5 million) made it possible to increase the prepayments made towards the buildings project of renovating and extending the Court’s buildings in order to reduce future budget costs under the lease-purchase contract entered into with the Luxembourg authorities
In addition, 16 transfers within articles which were not notified to the budgetary authority, as provided for under Article 22(4) of the Financial Regulation, were made for a total of EUR 1 397 304 (EUR 2 236 040 in 2008) representing almost 15 % of the total sum of appropriations transferred in the financial year.

Annex I provides details of all of those transfers of appropriations and of the budget lines concerned.
3.   2009 BUDGET IMPLEMENTATION BY CHAPTER

3.1.   TITLE 1 — Persons working with the institution

As shown in Table 6 below, the final budget funding of Title 1 for the financial year 2009 is EUR 232 698 820, which represents almost 74 % of the total budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 229 708 402,19, which is a very high rate of implementation of 98,71 % (98,46 % in 2008).

Table 6


Use of appropriations in the financial year









(EUR)




Title 1


Appropriations in 2009 financial year


Commitments in 2009 financial year


% of implementation











10.


Members of the institution






29 967 000,00


29 104 251,06



97,12












12.


Officials and temporary staff






183 069 520,00


181 156 824,21



98,96












14.


Other staff and external services






14 952 300,00


14 879 938,92



99,52












16.


Other expenditure relating to persons working with the institution






4 710 000,00


4 567 388,00



96,97






Total




232 698 820,00




229 708 402,19





98,71






3.1.1.   Chapter 10 — Members of the institution

The final appropriations in this Chapter, amounting to EUR 29 967 000, were committed to the extent of EUR 29 104 251, a high rate of implementation of 97,12 % (97,60 % in 2008).
It should be noted that the majority of appropriations requested for the year 2009 for Chapter 10 had been calculated on the basis of a rate of increase in remunerations and other related costs of 3,3 % at 1 January 2009 whereas the actual increase fixed in December 2008 was only 3 %. Further, the rate of increase in remunerations anticipated at 1 July 2009 was 3,2 % whereas the rate of increase decided by the Council in late December 2009 was only 1,85 %. Because of those two differences (0,3 % over 12 months of remunerations and 1,35 % over 6 months) there has been a saving in appropriations as compared with the 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.
Accordingly, it was possible to make certain transfers from appropriations in Chapter 10 to other Chapters of the budget, transfers which are detailed in Annex I. Apart from an increase in Item 1406‘External services in the linguistic field’ (EUR 0,35 million) in Chapter 14, those transfers have primarily been made to Item 2001‘Lease-purchase’ (EUR 1,6 million) within Chapter 20 of Title 2 (see comments below on appropriations in Chapter 20‘Buildings and associated costs’).
3.1.2.   Chapter 12 — Officials and temporary staff

The final appropriations in this Chapter, amounting to EUR 183 069 520, were committed to the extent of EUR 181 156 824, a very high rate of implementation of 98,96 % which is slightly better than in 2008 (98,72 %).
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 EU-2 enlargement. If non-enlargement posts are included, the proportion of posts filled as at 31 December 2009 is 98 %, a remarkable figure if the effect of ordinary staff turnover among all staff of the institution (1 931 posts) is taken into consideration.
The main reason for the under-spending of appropriations in Chapter 12 is the fact that the appropriations requested for the posts concerned to cover remunerations and associated costs for the financial year 2009 were calculated on the basis of a rate of increase in remunerations of 3,3 %, whereas the actual increase fixed in December 2008 was only 3 %. Further, the rate of increase in remunerations anticipated at 1 July 2009 was 3,2 % whereas the rate of increase decided by the Council in late December 2009 was only 1,85 %. Because of those two differences (0,3 % over 12 months of remunerations and 1,35 % over 6 months) there has been a saving in appropriations as compared with the initial estimates.
It must be stressed that the surplus is, relatively speaking, tiny, if one considers, first, the total amount in Chapter 12 (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 2009.
Accordingly, it was possible to make certain transfers from appropriations in Chapter 12 to other chapters of the budget, transfers which are detailed in Annex I. Those transfers of appropriations have allowed, to a greater extent, an increase in Item 2001‘Lease-purchase’ (EUR 3,15 million) within Chapter 20 and, to a lesser extent, an increase in Item 2102‘External services for operation, creation and servicing of software and systems’ (EUR 0,53 million) within Chapter 21 of Title 2 (corresponding observations are included below in relation to the various chapters concerned).
3.1.3.   Chapter 14 — Other staff and external services

Generally, the final appropriations in this Chapter, amounting to EUR 14 952 300, were committed to the extent of EUR 14 879 939, a rate of implementation approaching 100 %, a clear improvement as compared with 2008 (97 %).
The final appropriations in Chapter 14 are allocated almost entirely to two budget Items. Almost one third of those appropriations relate to Item 1400‘Other staff’, where the rate of implementation remains very high (98,64 % as against 99,73 % in 2008). The remaining two thirds relate to Item 1406‘External services in the linguistic field’, where the rate of implementation reached 100 %, a clear improvement as compared with 2008 (96,98 %).
As regards the latter Item, which covers external services in both translation and interpreting, the reason for the improvement in the rate of implementation of appropriations is the need to meet an increased workload against a background of there being a limited number of internal linguistic staff (lawyer-linguists and interpreters).
It must be emphasised that, despite the various organisational measures taken in recent years by the Court in order to reduce the demand for translation, the translation workload increased by 6,7 % in 2009 and consequently greater use of external sub-contracting was necessary. For that reason, the appropriations intended to cover the services of freelance translators had to be increased by the sum of EUR 350 000 by means of a transfer from Chapter 10.
3.1.4.   Chapter 16 — Other expenditure relating to persons working with the institution

The final appropriations in this Chapter, amounting to EUR 4 710 000, were committed to the extent of EUR 4 567 388, which is a high rate of implementation of 96,97 % (98,5 % in 2008).
Two Items in this Chapter represent almost 78 % of the final appropriations: Item 1612‘Further training’, where the rate of implementation was 97,40 % (as against 97,8 % in 2008), and Item 1654‘Early childhood centre’ where the rate of implementation is, as in the previous year, 100 %.
3.2.   TITLE 2 — Buildings, furniture, equipment and miscellaneous operating expenditure

As shown in Table 7 below, the final budget funding in Title 2 for the financial year 2009 is EUR 82 215 613, representing slightly more than a quarter of the total budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 81 605 809, which is a rate of implementation very close to 100 %, as in 2008.

Table 7


Use of appropriations in the financial year









(EUR)




Title 2


Appropriations in 2009


Commitments in 2009


% of implementation











20.


Buildings and associated costs






59 732 500,00


59 710 997,33



99,96












21.


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






15 868 113,00


15 636 608,20



98,54












23.


Current administrative expenditure






2 335 500,00


2 059 426,98



88,18












25.


Expenditure on meetings and conferences






796 500,00


743 014,77



93,28












27.


Information: acquisition, archiving, production and distribution






3 483 000,00


3 455 761,88



99,22






Total




82 215 613,00




81 605 809,16





99,26






3.2.1.   Chapter 20 — Buildings and associated costs

The final appropriations in this Chapter, amounting to EUR 59 732 500, were committed to the extent of EUR 59 710 997, or 99,96 % (99,68 % in 2008).
The final appropriations in Articles 200‘Buildings’ and 202‘Buildings-related costs’ represent respectively 73,6 % (EUR 43 980 000) and 26,4 % (EUR 15 752 500) of the total appropriations in this Chapter. Overall, those appropriations increased significantly (+ 33 %) as compared with 2008 because of the completion and the bringing into service of the new Palais building project (consisting of the renovated old Palais, a ring surrounding the Palais, two high towers and a gallery linking the old and new buildings).
As regards Article 200‘Buildings’, expenditure in Item 2000‘Rent’ was EUR 10 542 297 (100 % rate of implementation) corresponding to the rental of four buildings (Allegro, Geos, the T Building and the T bis Building) the occupation of which remains in any event necessary because of the staff numbers and the unavailability of the old buildings Annexes A, B and C which are undergoing substantial renovation to bring them into compliance with various national standards which have come into force since their construction (between 1986 and 1993).
Expenditure in Item 2001‘Lease-purchase’ was almost EUR 32 million (rate of implementation of 100 %), which represents a significant increase (+ 51 %) as compared with 2008 (EUR 21 million). The appropriations committed in 2008 corresponded only to certain partial prepayments pending completion of the construction of the new Palais, whereas the 2009 appropriations are intended to meet the falling due of further lease-purchase charges (calculated in accordance with the contract signed on 13 June 2007 with the Luxembourg authorities) which became payable upon the bringing into service, in late 2008, of the new Palais building complex. It should be noted that, in the interests of sound financial management, and as has already been mentioned above, certain surplus appropriations released in Chapters 10 and 12 of the budget were able to be assigned to prepayments over and above those previously made in 2007 and 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.
As regards expenditure in Article 202‘Buildings-related costs’, that amounts to EUR 15 748 248 (100 % rate of implementation) and corresponds, almost entirely, to expenditure on cleaning and maintenance, energy consumption and security/surveillance which are required to ensure that the buildings of the Court operate effectively. The significant increase in such expenditure (+ 50 %) is directly linked to the operational use of the new Palais building complex. It should be noted that the initial appropriations had to be increased (by internal reorganisation of appropriations in Chapter 20) to take account of the actual conditions of operational use as compared with the operational assumptions made when the appropriations for the 2009 budget were estimated in February 2008.
3.2.2.   Chapter 21 — Data processing, equipment and movable property

The final appropriations in this Chapter, amounting to EUR 15 868 113, were committed to the extent of EUR 15 636 608, or 98,54 % (99,74 % in 2008).
The final appropriations of Chapter 21 relate very substantially (88 %) to expenditure linked to IT and movable property.
Unlike expenditure in Chapter 20, a significant reduction can be seen in the expenditure of Chapter 21 (– 22,50 % as compared with 2008). Part of the 2008 appropriations corresponded to investment in IT hardware (inter alia, the installation of telephone networks and multimedia data networks) and furniture required for the bringing into service of the new Palais building complex.
As regards Article 210‘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, Item 2102‘External services for operation, creation and servicing of software and systems’ had to be increased by EUR 535 000 (from Chapter 12) in order to address certain temporary difficulties in recruiting IT staff by using the services of external subcontractors to ensure that the 2009 work programme priorities could be met.
As regards Article 212‘Furniture’, 100 % of the allocated appropriations were committed. Those appropriations were devoted, as planned, to purchasing additional furniture and to renewing some of the furniture (acquired more than 15 years ago).
3.2.3.   Chapter 23 — Current administrative expenditure

The final appropriations in this Chapter, amounting to EUR 2 335 500, were committed to the extent of EUR 2 059 427, or 88,18 % (99,18 % in 2008).
A significant reduction to be seen in the expenditure in Chapter 23 (– 23,50 % as compared with 2008) is due to the fact that part of the 2008 appropriations (EUR 1,2 million) was allocated to the large operation of moving the Members and staff into the new buildings which were brought into service at the end of 2008.
For the financial year 2009, over 78 % of the appropriations in this Chapter were allocated to two types of expenditure:






—


expenditure in Article 230‘Stationery, office supplies and various consumables’, which amounted to EUR 988 425 (80,75 % rate of implementation as compared with 99,85 % in 2008),










—


expenditure in Article 236‘Postal charges’, which amounted to EUR 577 530 (95,22 % rate of implementation as compared with 99,92 % in 2008).




In respect of those two Articles, a not insubstantial saving in appropriations is partly due to the institution’s efforts in the area of the electronic transfer of documents.
Lastly, the expenditure in Article 238‘Other administrative operating expenditure’, which includes the costs of moving, fell significantly (– 63 %) as compared with 2008 for the reasons explained above. However, an increase of EUR 132 000 (from Chapter 20) was necessary to deal with some specific moving (of staff and archives) which could not take place in 2008 because of the timetable for the completion of some work.
3.2.4.   Chapter 25 — Expenditure on meetings and conferences

The final appropriations in this Chapter, amounting to EUR 796 500, were committed to the extent of EUR 743 015, or 93,28 % (96,71 % in 2008).
These appropriations are, largely, devoted to expenditure linked to the ceremonial activities of the Court and to expenditure devoted to visits to the Court.
In 2009, ceremonial activity was marked by three significant events:






—


symposium ‘Reflections on the preliminary ruling procedure’ and meeting with the Presidents of the Constitutional Courts and Supreme Courts of the Member States of the European Union, on 30 and 31 March,










—


colloquium ‘From 20 to 2020’ on the occasion of the 20th anniversary of the General Court, on 25 September,










—


formal sitting on the occasion of the partial renewal of the membership of the Court of Justice and of the entry into office of new Members of the General Court and of the Civil Service Tribunal, 6 October.




The organisation of visits to the Court of Justice is in response to the need to improve the communication of information on the Court and on European Union case-law to legal practitioners and students of law. By organising contacts with national judges (meetings and seminars), the Court continues to pursue the dual objective of both making national judges aware of how the Court operates, of the preliminary ruling procedure and the practice of European Union law and also offering to the judges a forum where they can meet each other. In 2009, a new approach involving the organisation of specialised seminars aimed at judges of national Constitutional Courts and Supreme Courts was initiated.
Since budget estimates for both these types of activity are by nature more liable to change, the level of activity in 2009 made it necessary to reorganise appropriations of EUR 60 000 within Chapter 25.
3.2.5.   Chapter 27 — Information: acquisition, archiving, production and distribution

The final appropriations in this Chapter, amounting to EUR 3 483 000, were committed to the extent of EUR 3 455 762, or 99,22 % (99,81 % in 2008).
The appropriations in this Chapter were allocated to two types of expenditure which contribute in full to the Court’s judicial activity:






—


expenditure in Article 272‘Documentation, library and archiving expenditure’, which amounted to EUR 1 134 881 (97,83 % rate of implementation). It must be borne in mind that all such expenditure is a significant investment to ensure that the three courts and the departments of the institution operate effectively,










—


expenditure in Article 274‘Production and distribution’, which amounted to EUR 2 320 880 (99,81 % rate of implementation). Such expenditure essentially supports the communication of judgments, opinions and the case-law reports of the three courts to the public.




3.3.   TITLE 3 — Expenditure resulting from special functions carried out by the institution


Chapter 37 —   Expenditure relating to certain institutions and bodies

The final budget funding in Title 3 consists solely of the appropriations in Chapter 37 for Item 3710‘Court expenses’. In the 2009 financial year, those appropriations amounted to EUR 40 000 and were committed to the extent of EUR 31 431, a rate of implementation of 78,58 %.
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 2009 financial year.


(1)  That difference is reduced to 1,5 % 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 memoire) 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 2009 under the provisions of Articles 22 and 24 of the Financial Regulation













No of Transfer


Date


Title to Title


Chapter to Chapter


Article to Article


Item


From Article/Item


To Article/Item





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





1


28.4.2009


 


132 000


 


 









2000



Rent













238



Other administrative operating expenditure








2


30.7.2009


 


 


447 000


 









2001



Lease-purchase













2022



Cleaning and maintenance








 


 


1 436 000


 









2001



Lease-purchase













2024



Consumption of energy








 


 


72 000


 









2001



Lease-purchase













2026



Security and surveillance of buildings








 


 


14 000


 









2001



Lease-purchase













2028



Insurance








 


 


84 000


 









2001



Lease-purchase













2029



Other expenditure on buildings








3


30.7.2009


535 000


 


 


 









1200



Remunerations and allowances













2102



External services for operation, creation and servicing of software and systems








4


15.10.2009


 


 


40 000


 









254



Meetings, congresses and conferences













252



Entertainment and representation expenses








 


 


20 000


 









256



Expenditure on information and on participation in public events













252



Entertainment and representation expenses








5


14.10.2009


 


350 000


 


 









1002



Rights connected with entering the service, transfer and leaving the service













1406



External services in the linguistic field








 


 


68 000


 









149



Provisional appropriation













1400



Other staff








6


14.12.2009


250 000


 


 


 









1200



Remunerations and allowances













2001



Lease-purchase








7


14.12.2009


750 000


 


 


 









102



Temporary allowances













2001



Lease-purchase








8


14.12.2009


365 000


 


 


 









1002



Rights connected with entering the service, transfer and leaving the service













2001



Lease-purchase








2 898 000


 


 


 









129



Provisional appropriation













2001



Lease-purchase








9


14.12.2009


487 000


 


 


 









109



Provisional appropriation













2001



Lease-purchase









Sub-total




7 948 000




5 285 000




482 000




2 181 000




0





85,05 % of the total amount of transfers




 





Transfers within Articles, not submitted to the budget authority (in accorrdance with Article 22(4)):





1


6.7.2009


 


 


 


250 000









1200



Remunerations and allowances













1204



Rights connected with entering the service, transfer and leaving the service








2


7.9.2009


 


 


 


197 500









2001



Lease-purchase













2007



Fitting-out of premises








3


28.9.2009


 


 


 


14 000









2026



Security and surveillance of buildings













2028



Assurances








4


15.10.2009


 


 


 


19 500









2026



Security and surveillance of buildings













2029



Other expenditure on buildings








5


9.11.2009


 


 


 


178 000









1002



Rights connected with entering the service, transfer and leaving the service













1000



Remunerations and other rights








6


2.12.2009


 


 


 


81 000









1404



In-service training and staff exchanges













1400



Other staff








 


 


 


35 000









1405



Other external services













1400



Other staff








 


 


 


75 000









1406



External services in the linguistic field













1400



Other staff








7


9.11.2009


 


 


 


31 025









2022



Cleaning and maintenance













2028



Insurance








8


26.11.2009


 


 


 


50 000









2000



Rent













2007



Fitting-out of premises








9


26.11.2009


 


 


 


75 703









2000



Rent













2001



Lease-purchase








10


27.11.2009


 


 


 


129 000









1204



Rights connected with entering the service, transfer and leaving the service













1200



Remunerations and allowances








11


3.12.2009


 


 


 


15 000









1612



Further training













1610



Miscellaneous expenditure for staff recruitment








12


2.12.2009


 


 


 


15 000









1000



Remunerations and other rights













1002



Rights connected with entering the service, transfer and leaving the service








13


14.12.2009


 


 


 


152 000









1204



Rights connected with entering the service, transfer and leaving the service













1200



Remunerations and allowances








14


15.12.2009


 


 


 


20 000









1404



In-service training and staff exchanges













1400



Other staff








 


 


 


4 589









1406



External services in the linguistic field













1400



Other staff








15


16.12.2009


 


 


 


21 000









1405



Other external services













1406



External services in the linguistic field








16


16.12.2009


 


 


 


7 987









1405



Other external services













1400



Other staff








 


 


 


26 000









1406



External services in the linguistic field













1400



Other staff









Sub-total




1 397 304




0




0




0




1 397 304





14,95 % of the total amount of transfers




 





Total




9 345 304




5 285 000




482 000




2 181 000




1 397 304



 







ANNEX II

Comparison by Chapter of 2008 and 2009 implementation of revenue











(EUR)




Chapter


Heading


Established entitlements 2009


Established entitlements 2008


Difference


% Difference





40



Miscellaneous taxes and deductions


22 569 778,44


21 613 643,09


956 135,35



4,42 %






41



Contribution to the pension scheme


17 146 538,82


16 031 270,75


1 115 268,07



6,96 %





 



Title 4




39 716 317,26




37 644 913,84




2 071 403,42





5,50 %







50



Proceeds from the sale of movable and immovable property


396 849,61


396 469,07


380,54



0,10 %






52



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


45 171,91


134 037,41


–88 865,50



–66,30 %






55



Revenue from the proceeds of services supplied and work carried out


0,00


0,00


0,00



0,00 %






57



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


553 750,77


553 102,52


648,25



0,12 %






58



Miscellaneous compensation


0,00


28 888,04


–28 888,04



– 100,00 %





 



Title 5




995 772,29




1 112 497,04




– 116 724,75



– 
10,49 %







90



Miscellaneous revenue


0,00


28 551,00


–28 551,00



– 100,00 %





 



Title 9




0,00




28 551,00




–28 551,00



– 
100,00 %






 



Overall total




40 712 089,55




38 785 961,88




1 926 127,67





4,97 %









ANNEX III

Budget implementation of revenue by Title















(EUR)




Title


Carried over 2008 to 2009
(1)


Variations during financial year
(2)


Carried over 2008 to 2009 after corrections
(3) = (1) + (2)


Revenue from entitlements carried over
(4)



%


(4) / (3)



Established entitlements 2009
(5)


Revenue from established entitlements in 2009
(6)



%


(6) / (5)



Carried over 2009 to 2010
(3) – (4) + (5) – (6)




4


49 387,01


0,00


49 387,01


8 453,26



17,12 %



39 716 317,26


39 713 202,03



99,99 %



44 048,98




5


36 181,96


–2 937,57


33 244,39


32 650,28



98,21 %



995 772,29


981 878,47



98,60 %



14 487,93




9


0,00


0,00


0,00


0,00



0 %



0,00


0,00



0,00 %



0,00





Total




85 568,97




–2 937,57




82 631,40




41 103,54





49,74 %





40 712 089,55




40 695 080,50





99,96 %





58 536,91











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 2008 and 2009 implementation of appropriations











(EUR)




Chapter


Heading


Commitments 2009


Commitments 2008


Difference


% Difference





10



Members of the institution


29 104 251,06


28 131 683,65


972 567,41



3,46 %






12



Officials and temporary staff


181 156 824,21


172 675 432,74


8 481 391,47



4,91 %






14



Other staff and external services


14 879 938,92


13 964 180,16


915 758,76



6,56 %






16



Other expenditure relating to persons working with the institution


4 567 388,00


3 884 970,96


682 417,04



17,57 %





 



Title 1




229 708 402,19




218 656 267,51




11 052 134,68





5,05 %







20



Buildings and associated costs


59 710 997,33


44 737 141,23


14 973 856,10



33,47 %






21



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


15 636 608,20


20 112 512,05


–4 475 903,85



–22,25 %






23



Current administrative expenditure


2 059 426,98


3 029 172,15


– 969 745,17



–32,01 %






25



Expenditure on meetings and conferences


743 014,77


704 344,23


38 670,54



5,49 %






27



Information: acquisition, archiving, production and distribution


3 455 761,88


3 134 393,62


321 368,26



10,25 %





 



Title 2




81 605 809,16




71 717 563,28




9 888 245,88





13,79 %







37



Expenditure relating to certain institutions and bodies


31 431,09


11 450,27


19 980,82



74,50 %





 



Title 3




31 431,09




11 450,27




19 980,82





74,50 %






 



Overall total




311 345 642,44




290 385 281,06




20 960 361,38





7,22 %









ANNEX V

Budget implementation of appropriations by Title














(EUR)




Title


Carried over 2008 to 2009
(1)


Payments from appropriations carried over
(2)


Cancellations
(3) = (1) – (2)


Appropriations for 2009
(4)


Commitments made in 2009
(5)


Payments made at 31.12.2009
(6)


Carried over 2009 to 2010
(7) = (5) – (6)


Cancellations
(8) = (4) – (5)




1


3 700 338,19


2 828 230,26


872 107,93


232 698 820,00


229 708 402,19


226 231 357,71


3 477 044,48


2 990 417,81




2


10 917 026,93


9 787 148,26


1 129 878,67


82 215 613,00


81 605 809,16


66 869 507,61


14 736 301,55


609 803,84




3


42,00


0,00


42,00


40 000,00


31 431,09


15 931,09


15 500,00


8 568,91




10


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




Total


14 617 407,12


12 615 378,52


2 002 028,60


314 954 433,00


311 345 642,44


293 116 796,41


18 228 846,03


3 608 790,56





%




100 %




86,30 %




13,70 %




100 %




98,85 %




94,15 %




5,85 %




1,15 %











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 2009 — 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
(1)


Transfers
(2)


Appropriations Year
(3) = (1) + (2)


Commitments
(4)


Payments
(5)


Available on Commitment
(6) = (4) – (5)


Cancelled Appropriations
(7) = (3) – (4)


Carry Over Right Y-1
(8)


Payments CO Right
(9)


Cancelled Appropriations
(10) = (8) – (9)











1000



Remunerations and allowances






21 763 000,00


163 000,00


21 926 000,00


21 555 771,67


21 555 771,67


0,00


370 228,33


 


 


0,00











1002



Rights connected with entering the service, transfer and leaving the service






1 286 000,00


– 878 000,00


408 000,00


400 566,81


391 363,81


9 203,00


7 433,19


32 059,66


 


32 059,66











102



Temporary allowances






2 106 000,00


– 750 000,00


1 356 000,00


1 192 654,04


1 192 654,04


0,00


163 345,96


 


 


0,00











103



Pensions






5 723 000,00


 


5 723 000,00


5 421 258,54


5 421 258,54


0,00


301 741,46


 


 


0,00











104



Missions






284 000,00


 


284 000,00


284 000,00


79 050,06


204 949,94


0,00


202 062,14


54 695,36


147 366,78











106



Training






270 000,00


 


270 000,00


250 000,00


203 502,34


46 497,66


20 000,00


34 489,04


18 818,14


15 670,90











109



Provisional appropriation






487 000,00


– 487 000,00


0,00


0,00


0,00


0,00


0,00


 


 


0,00











Chapter 10




Members of the Institution







31 919 000,00




–1 952 000,00




29 967 000,00




29 104 251,06




28 843 600,46




260 650,60




862 748,94




268 610,84




73 513,50




195 097,34












1200



Remunerations and allowances






180 544 520,00


– 754 000,00


179 790 520,00


177 931 090,76


177 931 090,76


0,00


1 859 429,24


 


 


0,00











1202



Paid overtime






731 000,00


 


731 000,00


708 515,27


708 515,27


0,00


22 484,73


 


 


0,00











1204



Rights connected with entering the service, transfer and leaving the service






2 579 000,00


–31 000,00


2 548 000,00


2 517 218,18


2 487 148,75


30 069,43


30 781,82


286 266,91


117 625,73


168 641,18











122



Allowances on early termination of service






0,00


 


0,00


0,00


0,00


0,00


0,00


 


 


0,00











129



Provisional appropriation






2 898 000,00


–2 898 000,00


0,00


0,00


0,00


0,00


0,00


 


 


0,00











Chapter 12




Officials and temporary staff







186 752 520,00




–3 683 000,00




183 069 520,00




181 156 824,21




181 126 754,78




30 069,43




1 912 695,79




286 266,91




117 625,73




168 641,18












1400



Other staff






3 951 000,00


317 576,00


4 268 576,00


4 210 579,51


4 210 579,51


0,00


57 996,49


 


 


0,00











1404



In-service training and staff exchanges






675 000,00


– 101 000,00


574 000,00


560 945,46


554 521,52


6 423,94


13 054,54


4 716,88


3 214,14


1 502,74











1405



Other external services






417 000,00


–63 987,00


353 013,00


351 703,47


234 429,47


117 274,00


1 309,53


107 450,27


50 223,29


57 226,98











1406



External services in the linguistic field






9 491 300,00


265 411,00


9 756 711,00


9 756 710,48


8 109 491,26


1 647 219,22


0,52


2 176 722,17


1 866 780,85


309 941,32











149



Provisional appropriation






68 000,00


–68 000,00


0,00


0,00


0,00


0,00


0,00


 


 


0,00











Chapter 14




Other staff and external services







14 602 300,00




350 000,00




14 952 300,00




14 879 938,92




13 109 021,76




1 770 917,16




72 361,08




2 288 889,32




1 920 218,28




368 671,04












1610



Miscellaneous expenditure for staff recruitment






220 000,00


15 000,00


235 000,00


198 194,75


170 977,37


27 217,38


36 805,25


32 494,65


15 142,53


17 352,12











1612



Further training






1 604 000,00


–15 000,00


1 589 000,00


1 547 608,83


820 990,35


726 618,48


41 391,17


513 698,61


467 001,50


46 697,11











162



Missions






308 000,00


 


308 000,00


307 872,30


275 058,14


32 814,16


127,70


19 773,93


14 955,47


4 818,46











1630



Social welfare






17 000,00


 


17 000,00


14 000,00


8 027,75


5 972,25


3 000,00


11 895,00


483,75


11 411,25











1632



Social contacts between members of staff and other welfare expenditure






190 000,00


 


190 000,00


190 000,00


128 078,67


61 921,33


0,00


5 101,10


2 623,91


2 477,19











1650



Medical service






225 000,00


 


225 000,00


168 967,26


110 183,33


58 783,93


56 032,74


65 352,38


40 825,77


24 526,61











1652



Restaurants and canteens






75 000,00


 


75 000,00


69 744,86


51 187,34


18 557,52


5 255,14


11 288,83


11 277,79


11,04











1654



Early childhood centre






2 071 000,00


 


2 071 000,00


2 071 000,00


1 587 477,76


483 522,24


0,00


196 966,62


164 562,03


32 404,59











Chapter 16




Other expenditure relating to persons working with the institution







4 710 000,00




0,00




4 710 000,00




4 567 388,00




3 151 980,71




1 415 407,29




142 612,00




856 571,12




716 872,75




139 698,37












Title 1



Persons working with the institution







237 983 820,00




–5 285 000,00




232 698 820,00




229 708 402,19




226 231 357,71




3 477 044,48




2 990 417,81




3 700 338,19




2 828 230,26




872 107,93












2000



Rent






10 800 000,00


– 257 703,00


10 542 297,00


10 542 296,77


10 535 426,64


6 870,13


0,23


13 001,22


5 904,82


7 096,40











2001



Lease/purchase






29 395 000,00


2 575 203,00


31 970 203,00


31 969 020,81


31 091 020,85


877 999,96


1 182,19


 


 


0,00











2003



Acquisition of immovable property






0,00


 


0,00


0,00


0,00


0,00


0,00


 


 


0,00











2005



Construction of buildings






0,00


 


0,00


0,00


0,00


0,00


0,00


 


 


0,00











2007



Fitting-out of premises






150 000,00


247 500,00


397 500,00


381 433,82


43 444,95


337 988,87


16 066,18


611 855,68


554 184,85


57 670,83











2008



Studies and technical assistance in connection with building projects






1 070 000,00


 


1 070 000,00


1 069 998,46


156 900,81


913 097,65


1,54


233 284,90


224 999,90


8 285,00











2022



Cleaning and maintenance






5 620 000,00


415 975,00


6 035 975,00


6 035 974,62


4 539 678,31


1 496 296,31


0,38


1 196 290,82


1 024 536,30


171 754,52











2024



Consumption of energy






3 100 000,00


1 436 000,00


4 536 000,00


4 535 999,12


3 022 270,90


1 513 728,22


0,88


674 901,01


673 179,94


1 721,07











2026



Security and surveillance of buildings






4 686 500,00


38 500,00


4 725 000,00


4 720 977,80


3 772 677,79


948 300,01


4 022,20


922 593,77


814 108,10


108 485,67











2028



Insurance






63 000,00


59 025,00


122 025,00


121 836,59


118 749,15


3 087,44


188,41


29 085,23


 


29 085,23











2029



Other expenditure on buildings






230 000,00


103 500,00


333 500,00


333 459,34


279 285,03


54 174,31


40,66


42 213,09


42 133,65


79,44











Chapter 20




Buildings and associated costs







55 114 500,00




4 618 000,00




59 732 500,00




59 710 997,33




53 559 454,43




6 151 542,90




21 502,67




3 723 225,72




3 339 047,56




384 178,16












2100



Purchase, servicing and maintenance of equipment and software






3 519 338,00


 


3 519 338,00


3 517 568,57


2 323 973,97


1 193 594,60


1 769,43


791 817,27


783 279,96


8 537,31











2102



External services for operation, creation and servicing of software and systems






8 213 275,00


535 000,00


8 748 275,00


8 741 719,82


4 502 369,01


4 239 350,81


6 555,18


3 271 361,02


3 197 370,87


73 990,15











2103



Telecommunications






1 062 000,00


 


1 062 000,00


1 028 006,33


691 636,98


336 369,35


33 993,67


360 758,56


297 046,16


63 712,40











212



Furniture






653 000,00


 


653 000,00


652 957,96


528 222,52


124 735,44


42,04


293 641,31


280 531,22


13 110,09











214



Technical equipment and installations






545 000,00


 


545 000,00


444 398,53


320 355,44


124 043,09


100 601,47


183 983,41


137 463,53


46 519,88











216



Vehicles






1 340 500,00


 


1 340 500,00


1 251 956,99


1 159 720,08


92 236,91


88 543,01


67 441,25


19 583,73


47 857,52











Chapter 21




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







15 333 113,00




535 000,00




15 868 113,00




15 636 608,20




9 526 278,00




6 110 330,20




231 504,80




4 969 002,82




4 715 275,47




253 727,35












230



Stationery, office supplies and various consumables






1 224 000,00


 


1 224 000,00


988 425,05


601 674,16


386 750,89


235 574,95


408 309,03


239 937,02


168 372,01











231



Financial charges






36 000,00


 


36 000,00


25 051,75


9 677,94


15 373,81


10 948,25


9 321,47


5 647,54


3 673,93











232



Legal expenses and damages






16 000,00


 


16 000,00


16 000,00


11 912,74


4 087,26


0,00


 


 


0,00











236



Postal charges






606 500,00


 


606 500,00


577 530,98


445 429,78


132 101,20


28 969,02


36 284,73


36 270,93


13,80











238



Other administrative operating expenditure






321 000,00


132 000,00


453 000,00


452 419,20


349 283,32


103 135,88


580,80


111 485,11


108 679,42


2 805,69











Chapter 23




Current administrative expenditure







2 203 500,00




132 000,00




2 335 500,00




2 059 426,98




1 417 977,94




641 449,04




276 073,02




565 400,34




390 534,91




174 865,43












252



Entertainment and representation expenses






169 000,00


60 000,00


229 000,00


221 487,25


162 051,05


59 436,20


7 512,75


123 590,87


110 779,20


12 811,67











254



Meetings, congresses and conferences






410 000,00


–40 000,00


370 000,00


345 028,32


166 843,59


178 184,73


24 971,68


148 919,84


113 952,40


34 967,44











256



Expenditure on information and on participation in public events






217 500,00


–20 000,00


197 500,00


176 499,20


125 745,83


50 753,37


21 000,80


49 258,73


33 563,30


15 695,43











257



Joint Interpreting and Conference Service






0,00


 


0,00


0,00


0,00


0,00


0,00


 


 


0,00











Chapter 25




Expenditure on meetings and conferences







796 500,00




0,00




796 500,00




743 014,77




454 640,47




288 374,30




53 485,23




321 769,44




258 294,90




63 474,54












270



Limited consultations, studies and surveys






0,00


 


0,00


0,00


0,00


0,00


0,00


 


 


0,00











272



Documentation, library and archiving expenditure






1 160 000,00


 


1 160 000,00


1 134 881,86


924 093,77


210 788,09


25 118,14


149 488,29


129 281,93


20 206,36











2740



Official Journal






947 000,00


 


947 000,00


947 000,00


583 905,95


363 094,05


0,00


209 728,83


199 228,83


10 500,00











2741



General publications






1 376 000,00


 


1 376 000,00


1 373 880,02


403 157,05


970 722,97


2 119,98


978 411,49


755 484,66


222 926,83











Chapter 27




Information: acquisition, archiving, production and distribution







3 483 000,00




0,00




3 483 000,00




3 455 761,88




1 911 156,77




1 544 605,11




27 238,12




1 337 628,61




1 083 995,42




253 633,19












Title 2



Buildings, furniture, equipment and miscellaneous operating expenditure







76 930 613,00




5 285 000,00




82 215 613,00




81 605 809,16




66 869 507,61




14 736 301,55




609 803,84




10 917 026,93




9 787 148,26




1 129 878,67












3710



Court expenses






40 000,00


 


40 000,00


31 431,09


15 931,09


15 500,00


8 568,91


42,00


 


42,00











3711



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











Chapter 37




Expenditure relating to certain institutions and bodies







40 000,00




0,00




40 000,00




31 431,09




15 931,09




15 500,00




8 568,91




42,00




0,00




42,00












Title 3



Expenditure resulting from special functions carried out by the institution







40 000,00




0,00




40 000,00




31 431,09




15 931,09




15 500,00




8 568,91




42,00




0,00




42,00












100



Provisional appropriations






0,00


 


0,00


0,00


0,00


0,00


0,00


 


 


0,00











101



Contingency reserve






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


314 954 433,00


0,00


314 954 433,00


311 345 642,44


293 116 796,41


18 228 846,03


3 608 790,56


14 617 407,12


12 615 378,52


2 002 028,60