Report on budgetary and financial management for the financial year 2011
Date: 2012-06-15
Institutions: Court of Justice of the European Union
Subjects: financial management, implementation of the budget, publication of accounts








C_2012170EN.01000101.xml










15.6.2012   


EN


Official Journal of the European Union


C 170/1





REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT FOR THE FINANCIAL YEAR 2011
2012/C 170/01

TABLE OF CONTENTS


Report on budgetary and financial management during the year 2011







1.

Introduction









2.

Overview of budget implementation in 2011









3.

Budget implementation in 2011 by chapter




Annexes







Annex I:

Comparison by chapter of the implementation of revenue in 2010 and 2011









Annex II:

Revenue situation in 2011 — Established entitlements and entitlements carried over









Annex III:

Comparison by chapter of the implementation of appropriations in 2010 and 2011









Annex IV:

Details of the implementation of appropriations in 2011 (appropriations for the financial year and appropriations carried over automatically from the previous year)









Annex V:

Use of assigned revenue in 2011









Annex VI:

Budget transfers made in 2011 under the provisions of Articles 22 and 24 of the Financial Regulation




Report on budgetary and financial management in the financial year 2011


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 2011, ‘give[s] an account, inter alia, of the rate of implementation of the appropriations together with summary information on the transfers of appropriations among the various budget items’. It also makes it possible to describe, first, ‘the achievement of the objectives for the year, in accordance with the principle of sound financial management’ and, second, ‘the financial situation and the events which have had a significant influence on activities during the year’.
Chapter 2 of this Report gives an overview of budget implementation in 2011 and Chapter 3 examines in more detail the trends in budget lines by budget chapter. Lastly, the annexes provide tables with figures, again relating to budget implementation in 2011.
With regard to judicial activity sensu stricto, readers are invited to consult the Annual Report of the Court of Justice of the European Union for 2011 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. It is to be observed that the year 2011 was notable for, first and foremost, the intensity of judicial activity. With 1 569 new cases and 1 518 cases completed, the Court of Justice of the European Union has seen the number of actions brought before, and disposed of by, its three judicial organs rise to a marked degree. This trend bears testimony to the confidence placed by national courts and by litigants in the courts of the Union. However, that increase in the number of cases demands a certain vigilance on the part both of the Court of Justice of the European Union and of the legislative authorities of the Union, in order not to jeopardise the efficiency of the latter’s judicial system and to continue to serve the citizens of Europe as well as possible. With that in mind, last year the Court of Justice proposed a series of amendments to its Statute and a complete recasting of its Rules of Procedure with a view, first, to improving its efficiency and productivity and, second, to modernising its procedures.
The year 2011 was notable also for the major IT and building projects carried out, that allowed the Court to enjoy a modern, solid structure for developing its judicial activity.
As regards IT, three work projects of large scale, intended chiefly to bring the Court closer to citizens, have been successfully concluded. Thus, the opening of the e-Curia system, the launching of a new, more efficient engine for searching the case-law and putting the catalogue of the Court’s library on line now help make the Court of Justice more accessible and more transparent.
As regards buildings, the renovation work on the old Erasmus, Thomas More and Annex C buildings has entered a very active stage, so as to allow the buildings thus renovated to be occupied again as from the beginning of the judicial year in September 2013, and in particular to allow five new court rooms to be available. Furthermore, the project for the 5th extension to the Court’s buildings was presented to and approved by the two arms of the budgetary authority in July 2011. It will make it possible, in 2017 as far as can be seen, to reunite all the Court’s staff (currently scattered among several rented buildings) on a single site and thereby to increase the efficiency of its services.
2.   OVERVIEW OF BUDGETARY IMPLEMENTATION IN 2011

2.1.   Revenue

The estimated revenue of the Court of Justice of the European Union for the financial year 2011 was EUR 43 514 000.
As shown in Table 1 below, the established entitlements in 2011 come to EUR 44 562 294 and are 2,41 % higher than estimated.

Table 1


Estimated revenue and established entitlements









(EUR)




Title


Estimated revenue 2011


Established entitlements 2011


% of total










4 —


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






43 374 000,00


43 125 246,94



96,78











5 —


Revenue accruing from the administration of the institution






130 000,00


1 437 047,32



3,22











9 —


Miscellaneous revenue






10 000,00


0,00


—




Total


43 514 000,00


44 562 294,26


100,00





%




100,00 %




102,41 %



 




It may be noted that the revenue-entitlements established in Title 4 (chiefly 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 (96,78 %); revenue in Title 5 (chiefly the reimbursement by the Court of Auditors and by the Translation Centre of the cost of leasing parts of the T/Tbis buildings, proceeds from the sale of electric power produced by the panels of photovoltaic cells, proceeds from the sale of publications, telecommunication refunds and financial products) represents only 3,22 % of the total.

Annexes I and II provide additional information with figures on the whole revenue stream (revenue entitlements carried over, revenue entitlements established and revenue entitlements collected).
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 2011 (71,04 %).

Table 2


Revenue from entitlements carried over









(EUR)




Title


Carried over 2010 to 2011


Revenue from entitlements carried over


% of total










4 —


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






4 365,76


4 365,76



28,96











5 —


Revenue accruing from the administration of the institution






11 965,00


10 709,34



71,04











9 —


Miscellaneous revenue






0,00


0,00



0,00





Total


16 330,76


15 075,10


100,00





%




100,00 %




92,31 %



 




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 2011 came to EUR 341 229 998.
As shown in Table 3 below, budget implementation for the financial year 2011 amounts to EUR 335 904 453 and represents a rate of use of final appropriations that, as in 2010, remains very high (greater than 98 %).
It is also to 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 Members and staff (Title 1 expenditure).

Table 3


Commitments of appropriations in the financial year









(EUR)




Title


Appropriations for the financial year 2011


Commitments in the financial year 2011


% of total










1 —


Persons working with the institution






252 076 510,00


247 499 120,05



73,68











2 —


Buildings, furniture, equipment and miscellaneous operating expenditure’






89 113 488,00


88 371 913,70



26,31











3 —


Expenditure resulting from special functions carried out by the institution






40 000,00


33 419,55



0,01












10 —


Other expenditure






0


0


—




Total


341 229 998,00


335 904 453,30


100





%




100 %




98,44 %



 





Annexes III and IV provide detailed additional data with figures on the use of appropriations in the financial year 2011 (comparison with 2010 and details of implementation by budget line).
2.2.2.   Appropriations carried over


Table 4 below shows that, of the appropriations carried over from 2010 to 2011, the total of which was EUR 16 848 952, a very large proportion was used (more than 88 % in 2011, compared to a little less than 85 % in 2010).

Table 4


Use of appropriations carried over









(EUR)




Title


Appropriations carried over 2010 to 2011


Payments out of appropriations carried over


Cancellations










1 —


Persons working with the institution






4 607 869,78


3 460 692,75


1 147 177,03










2 —


Buildings, furniture, equipment and miscellaneous operating expenditure’






12 230 388,66


11 415 650,71


814 737,95










3 —


Expenditure resulting from special functions carried out by the institution






10 694,10


5 163,23


5 530,87











10 —


Other expenditure






0


0


0




Total


16 848 952,54


14 881 506,69


1 967 445,85





%




100 %




88,32 %




11,68 %






Annex IV provides additional detailed information with figures on the use of appropriations carried over from 2010 to 2011.
2.2.3.   Appropriations corresponding to assigned revenue

In accordance with Article 18 of the Financial Regulation, certain revenue may be assigned to the financing of specific items of expenditure. Such assigned revenue represents, therefore, additional appropriations that may 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 2010 to 2011


Assigned revenue 2011


Payments 2011


Assigned revenue carried over 2011 to 2012




(1)


(2)


(3)


(4) = (1) + (2) – (3)










1 —


Persons working with the institution






134 408,38


80 682,95


155 355,88


59 735,45










2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






1 329 216,15


1 234 161,85


1 451 229,94


1 112 148,06










3 —


Expenditure resulting from special functions carried out by the institution






2 000,00


10 212,66


0,00


12 212,66











10 —


Other expenditure






0,00


0,00


0,00


0,00




Total


1 465 624,53


1 325 057,46


1 606 585,82


1 184 096,17




As shown in Table 5, the appropriations of assigned revenue established during the financial year 2011 come to EUR 1 325 057, nearly 78 % of which amount corresponds to the following items:






—


reimbursement of buildings-related costs in respect of areas made available to other institutions (EUR 749 340),










—


reimbursement of telephone or postage costs (EUR 177 602),










—


income from the sale of Court publications such as case-law reports (EUR 106 336).





Annex V provides additional detailed information with figures on the use of assigned revenue.
2.2.4.   Transfers of appropriations

In the course of the year 2011, the Court of Justice of the European Union made 19 budget transfers pursuant to Articles 22 and 24 of the Financial Regulation, representing a total of EUR 10 911 431.
In accordance with the provisions of Articles 22(2) and 24(4) of the Financial Regulation, seven transfers of appropriations were the subject of notification to the budgetary authority. Those transfers amount to EUR 8 907 488 and form the greater part (82 %) of the total amount of appropriations transferred in the financial year. As explained in Chapter 3 below, a little more than EUR 7 million relates to transfers of appropriations made in the latter part of the year in order to make use of various surpluses of appropriations within Titles 1 and 2 of the budget for the purpose of making advance payments on certain major building projects, in accordance with the provisions of the lease/purchase contracts signed with the Luxembourg authorities. In accordance with the principle of proper financial management, these advance payments help to lessen the future weight of the financial charges and lease/purchase payments for the projects concerned. Furthermore, the appropriations for external services in the sphere of translation were reinforced, in the sum of EUR 1,6 million, in order to cope with the huge workload caused by the increase in the institution’s judicial activity.
In addition, 12 transfers within articles, not notified to the budgetary authority, as provided for under Article 22(4) of the Financial Regulation, were made for a total of EUR 2 003 943.

Annex VI provides details of all of those transfers of appropriations and of the budget lines concerned.
3.   BUDGET IMPLEMENTATION IN 2011 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 2011 is EUR 252 076 510 (an increase of only 1,59 % compared to 2010, as shown in Annex III); it represents a little less than 74 % of the total budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 247 499 120, a rate of implementation that remains very high (more than 98 %, just as in 2010).

Table 6


Use of appropriations in the financial year









(EUR)




Title 1


Appropriations in the financial year 2011


Commitments in the financial year 2011


% of implementation











10 —


Members of the institution






31 167 153,00


30 434 394,04



97,65












12 —


Officials and temporary staff






197 660 794,00


194 472 834,66



98,39












14 —


Other staff and external services






18 415 063,00


17 997 804,74



97,73












16 —


Other expenditure relating to persons working with the institution






4 833 500,00


4 594 086,61



95,05





Total


252 076 510,00


247 499 120,05


98,18




3.1.1.   Chapter 10 — Members of the institution

The final appropriations in this chapter, amounting to EUR 31 167 153, were committed to the extent of EUR 30 434 394, i.e. a rate of implementation of 97,64 % (compared to 93,53 % in 2010).
Some part of the variations in the implementation of the appropriations in this chapter is linked, first of all, to the remuneration of the Members and to the (inevitable) differences between the rates of adjustment of remuneration eventually decided by the Council and the assumptions made when the budget was drawn up (+ 0,1 % on 1 January 2011, against an estimate of 0,4 %). What is more, the Council has refused to adopt the Commission’s proposal of an increase in remuneration of 1,7 % from 1 July 2011 (the corresponding provisional appropriations having originally been calculated on an estimated adjustment of 1,3 %).
Another part of the variations in the implementation of the appropriations is bound up with the three-yearly replacement of Members of the three courts, and with the other causes of possible unforeseen events (resignation or death) occasioning certain specific statutory expenditure (entitlements related to entering the service, transfer or leaving the service, temporary allowances, pension, etc.). Such differences are, of their very nature, inescapable, for the process of drawing up the budget requires estimates for the renewal of the Members’ terms of office, and for unforeseen events, 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 subsequently the product both of decisions of the Member States and of individual decisions of the Members of the courts.
It is, however, to be noted that for the financial year 2011 those necessarily fortuitous factors weighed less heavy on the variations in appropriations (the estimates made in early 2010 concerning the replacements in the Civil Service Tribunal in 2011, in particular, having been confirmed in their entirety in September 2011), which explains a better use of appropriations (under-implementation of only 0,7 million in 2011, against a little more than 2 million in 2010).
Lastly, as regards transfers of appropriations, at the end of the year a sum of EUR 0,2 million was transferred from Chapter 10 to the lease/purchase item in Chapter 20.
3.1.2.   Chapter 12 — Officials and temporary staff

The final appropriations in this chapter, amounting to EUR 197 660 794, were committed to the extent of EUR 194 472 834, an implementation rate that remains very high (more than 98 %, as in 2010).
Chapter 12 adds up to the largest chapter of appropriations in the Court’s budget (nearly 60 % of the total budget). The surplus established at the end of the financial year is, therefore, relatively small, having regard both to the total amount of those appropriations and to the difficulties of making budget estimates nearly 12 months ahead, using numerous forecasting parameters that are necessarily only estimates (rate of salary increases, rate of inflation, tempo of recruitment or turnover, rate of standard abatement, etc.). For example, and as previously mentioned in point 3.1.1 above, a not inconsiderable part (nearly EUR 2 million) of the variations in the implementation of appropriations is ascribable to the (unavoidable) differences between the rates of adjustment of remuneration eventually decided by the Council and the assumptions relied on when the budget was prepared.
It is important to emphasise that the surplus found is in fact connected with the various forecasting parameters mentioned above and not with any decline in the proportion of posts occupied, which remains very high at the Court of Justice. The proportion of vacant posts remains well below 3 % on average, a figure corresponding to normal turnover of staff. Those good results are the fruit borne by a very active recruitment policy on the part of all of the Court’s services, allowing the number of vacant posts to be kept as low as possible, in spite of the constraints inherent in the normal, inevitable turnover of staff, and the greater difficulty of recruiting staff in Luxembourg because of the high level of the cost of living. The low proportion of vacant posts is also an excellent indicator of the heavy workload borne by the services of the Court, the great increase in judicial activity demanding the best possible use of the human resources allocated to it (1).
Generally speaking, the Court turns to good account the analysis of the disparities in implementation found in the appropriations of Chapter 12, in order to continue to refine its methodology for estimating remunerations and to improve as much as possible its performance in the implementing of appropriations.
Lastly, so far as transfers of appropriations are concerned, towards the end of the year the two arms of the budgetary authority authorised the use of a large part of the surplus established in Chapter 12, in order to reinforce, first, the appropriations in Chapter 20 so as to make advance payments on certain major building projects (EUR 4,3 million) and, second, the appropriations for free lance translation services in Chapter 14 (EUR 1,6 million) so as to increase capacity for contracting out in the context of very intense judicial activity.
3.1.3.   Chapter 14 — Other staff and external services

Generally, the final appropriations in this chapter, amounting to EUR 18 415 063, were committed to the extent of EUR 17 997 804, a high rate of implementation that, as in 2010, is still about 98 %.
The final appropriations in Chapter 14 are mainly concentrated in two budget items. A quarter of those appropriations relate to Item 1400‘Other staff’ (where the rate of implementation is close to 99 %), and almost three quarters relate to Item 1406‘External services in the linguistic field’ (where the rate of implementation is 97,5 %), intended to cover the services of free lance interpreters and translators.
As previously mentioned, the considerable growth of judicial activity has borne particularly heavily on the translation service (2), which has been led, the reinforcement of posts during 2011 notwithstanding, to contract out as large a proportion of its activity as possible, so as not to jeopardise the periods allowed for handling cases or the publication of case-law in all the languages of the Union. This situation necessitated a significant reinforcement of appropriations (EUR 2,5 million on top of the 7 million originally granted). This reinforcement was made possible by, first, the transfer of appropriations authorised by the budgetary authority from Chapter 12 (EUR 1,6 million) and, second, various transfers of appropriations (for a sum of EUR 0,9 million) decided by the Registrar of the Court, in accordance with his powers, within Article 140‘Other staff and external persons’, moving the appropriations as urgently required.
However, and at the same time, it is to be stressed that the courts have taken new steps to reduce the flow of pages to be translated. Although the full effect of those measures will be felt only in the long term, it was possible to restrict the overall increase in the workload to 7,7 % in 2011, which turns out, paradoxically, to be rather reassuring, having regard to the worrying trends noted at the beginning of the year and to the increase in 2010 (+ 12,6 %).
3.1.4.   Chapter 16 — Other expenditure relating to persons working with the institution

The final appropriations in this chapter, amounting to EUR 4 833 500, were committed to the extent of EUR 4 594 086, a rate of implementation slightly higher than 95 % (against 97 % in 2010).
Two items in this chapter represent nearly 80 % of the final appropriations. These are Item 1612‘Further training’, where the rate of implementation was 94 % (against 97 % in 2010), and Item 1654‘Early childhood centre’ where the rate of implementation is, as it was in 2010, 100 %.
So far as further training is concerned, putting in hand the strategic training framework led to the introduction of skills bases for certain kinds of occupation with a view to defining more targeted training plans over a period of three years. Those studies, and the trial training stages required, explain the lower utilisation of appropriations in 2011.
3.2.   Title 2 — Buildings, furniture, equipment and miscellaneous operating expenditure

As shown in Table 7 below, the final budget funding for the financial year 2011 in Title 2 comes to EUR 89 113 488, representing a little more than a quarter of the entire budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 88 371 913, a very high rate of implementation of more than 99 %, as in 2010.
The table in Annex III also shows that the final appropriations committed in 2011 (EUR 88,37 million) rose by more than 10 %, compared to those in 2010 (EUR 80,15 million), because of the major building and IT projects carried out or in hand, mentioned briefly in the introduction and now set out in more detail in the paragraphs below.

Table 7


Use of appropriations in the financial year









(EUR)




Title 2


Appropriations in the financial year 2011


Commitments in the financial year 2011


% of implementation











20 —


Buildings and associated costs






66 383 488,00


66 097 229,28



99,57












21 —


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






16 835 000,00


16 623 718,33



98,74












23 —


Current administrative expenditure






2 103 000,00


2 018 251,43



95,97












25 —


Expenditure on meetings and conferences






792 000,00


662 954,53



83,71












27 —


Information: acquisition, archiving, production and distribution






3 000 000,00


2 969 760,13



98,99





Total


89 113 488,00


88 371 913,70


99,17




3.2.1.   Chapter 20 — Buildings and associated costs

The final appropriations in this chapter, amounting to EUR 66 383 488, were committed to the extent of EUR 66 097 229, i.e. 99,57 % (99,55 % in 2010).
Those appropriations are intended to cover the cost of renting, buying and running the various buildings occupied by the Court of Justice.
More generally, the institution’s buildings policy pursues two main objects:






—


first, the Court intends to reunite all its services on a single site, so as to improve its operation to the maximum,










—


secondly, after first following a policy of renting, the Court has, ever since its seat was definitely fixed in Luxembourg (decided at the European Council at Edinburgh in 1992), sought to become the owner of the buildings it occupies, like the other institutions and in accordance with the recommendations of the special report of the Court of Auditors (No 2/2007), which emphasises the budget savings of such a policy.




More detailed information on the institution’s buildings policy and the state of projects under way is given to the budgetary authority every year in a specific report addressed to it in the course of the second quarter.
The final appropriations in Articles 200‘Buildings’ and 202‘Costs relating to buildings’ represent 79 % (EUR 52 328 488) and 21 % (EUR 14 055 000), respectively, of the total appropriations in this chapter.
The appropriations in Article 200‘Buildings’ in essence fund expenditure on rent and lease/purchase.
Expenditure under Item 2000‘Rent’ has risen to almost EUR 11,6 million (an implementation rate of 100 %) and corresponds to the renting of four buildings (Allegro, Geos, T and Tbis), which it remains necessary to occupy. The Allegro and Geos buildings will be given up at the end of 2013, when the old Erasmus, Thomas More and Annex C buildings, now undergoing complete renovation (3), will be available. In contrast, the T and Tbis buildings will have to be kept until the completion of the 5th extension to the Court’s buildings (submitted to and approved by the two arms of the budgetary authority in July 2011) with 2017 in view.
For its part, expenditure under Item 2001‘Lease/purchase’ came to EUR 38,8 million (an implementation rate of 100 %) and corresponds in the main to the charges payable under the two contracts concluded with the Luxembourg authorities for the construction and purchase of the various buildings of the Court of Justice’s main site (including the Palais, renovated and extended, brought into service at the end of 2008). As mentioned above, it proved possible to assign certain surpluses of appropriations released in Titles 1 and 2 of the budget to additional advance payments (almost EUR 7,5 million) which, in the interests of sound financial management, and as has been done since 2007, makes it possible to reduce very considerably the future burden of the financial charges and lease/purchase payments for the purchase projects.
As regards expenditure in Article 202‘Buildings-related costs’, that amounts to EUR 13 828 512 (rate of implementation of 98,4 %) and corresponds, almost entirely, to the expenditure on cleaning and maintenance, energy consumption and security/surveillance required to ensure that the buildings of the Court are soundly run. There have been changes in this expenditure in 2011 in a twofold movement:






—


after 2009 and 2010, years in which the use of the buildings in the new Palais was, broadly, at a running-in stage, it may be noted that the steps taken (adjustments/calibration of technical installations, rationalisation of cleaning and maintenance and security and surveillance systems) have enabled substantial savings of appropriations (particularly as regards the item energy). It has thus been possible to release EUR 2 million to contribute to the advance payment mentioned in the previous paragraph;










—


in contrast, but to a much lesser extent, that expenditure is seen to have risen in direct relation to the increasing size of the major renovation works mentioned above, which calls for specific measures, especially as regards cleaning and maintenance and security and surveillance.




3.2.2.   Chapter 21 — Data processing, equipment and movable property

The final appropriations in this chapter, amounting to EUR 16 835 000, were committed to the extent of EUR 16 623 718, a very high rate of 98,74 % (99,36 % in 2010).
The appropriations in Chapter 21 are, for the most part, intended for expenditure on IT, the balance being allocated to the cost of furniture, technical equipment and installations and vehicles.
So far as Article 210‘Equipment, operating costs and data-processing and telecommunications services’ is concerned, it is important to stress how crucial this expenditure is to the proper working of all the Court of Justice’s activities, first and foremost its judicial activity (especially in the context of a marked increase in the number of new cases), but also linguistic and administrative activities.
As noted in the introduction, in November 2011 the finishing touches were put to several developments on a large scale. First of all, in connection with a huge dematerialisation of the Court of Justice’s judicial processes, there was the opening of the e-Curia site, allowing the electronic exchange and management of procedural documents between the parties’ representatives and the registries of the institution. As regards public access to information, a new case-law search engine was brought into production on 1 December 2011 (InfoCuria – external gateway), which adds considerably to the options for searching the Court’s case-law from the very beginning. Lastly, the catalogue of the Court’s library was put on line on the Curia site, thus allowing advanced research in the large stock of legal works held by the Court. At the same time as those major developments, other developments or improvements of several internal applications continued, in order to strengthen the efficiency and productivity of the services involved in the judicial process.
A budget allocation similar to that of 2010 (of a little more than EUR 13 million) was used to cope with those major investments in development and with current requirements as regards the acquisition of equipment, the maintenance of installations and telecommunications and multimedia charges. Having regard to the amount of its IT equipment and specialist applications, that result could be obtained only thanks, first, to interinstitutional cooperation as intensive as possible and, second, to more selective arbitrage in respect of new developments.
So, the increase in IT appropriations in relation to 2010 (EUR 1,37 million, or + 10 %) is ascribable solely to the putting in hand of the first part of the 2011-13, three-year plan for the security of application infrastructures, which has been submitted to the budgetary authority and is intended to give effect to the recommendations of recent, external audits so as to respond to the need of continuity demanded by the proper working of the courts, now highly computerised. This programme of consolidation covers both the security of infrastructures and simplified planning of applications.
So far as the other budget items in Chapter 21 (furniture, technical equipment and installations and transport) are concerned, expenditure has been controlled most strictly, allowing furthermore the transfer of the sum of EUR 300 000 to Chapter 20 in order to contribute to the advance payments mentioned above.
3.2.3.   Chapter 23 — Current administrative expenditure

The final appropriations in this chapter, amounting to EUR 2 103 000, were committed to the extent of EUR 2 018 251, i.e. almost 96 % (against 98 % in 2010).
As the table in Annex III shows, the appropriations committed in 2011 in this chapter have, overall, fallen by practically 4 % in relation to 2010. Of those appropriations, nearly 77 % was allocated to the two following types of expenditure:






—


expenditure in Article 230‘Stationery, office supplies and various consumables’, which amounted to EUR 932 432 (with a rate of implementation of almost 100 %, as in 2010). The new fall in appropriations in 2011 confirms the great savings of appropriations already made under this item in recent years, by reason of the ever increasing use of electronic exchange of information within the institution,










—


and expenditure in Article 236‘Postal charges’, which amounted to EUR 675 000 (rate of implementation of 100 %, as in 2010). Although these appropriations are down, overall, compared to 2010, a reinforcement of EUR 50 000 was necessary on account of the increase, larger than had been foreseen, both in postage rates and in the quantity of post to be stamped (especially registered mail directly linked to the rise in the large number of cases dealt with by the Court).




Last, it is perhaps not unhelpful to recall that Article 238 has a budget that, while relatively restricted (EUR 90 000), is intended to promote a mobility policy for the Court’s staff that is friendlier to the environment both for getting to work and for work-related movements between the institution’s various buildings. This budget makes it possible to honour the interinstitutional contract concluded with the Ville de Luxembourg for the use of the urban bus network.
3.2.4.   Chapter 25 — Meetings and conferences

The final appropriations in this chapter, amounting to EUR 792 000, were committed to the extent of EUR 662 954.
While the total amount of appropriations is, deliberately, lower than in 2010, progress has been noted in the rate of implementation (from 79 % in 2010 to almost 84 % in 2011), ascribable to the necessarily more fortuitous nature of expenditure in this chapter, intended, for the most part, for the Court’s ceremonial events and official visits, seminars and study and information visits.
Ceremonial activity included several formal sittings, among which were those for the Members of the Court of Auditors taking up their duties in 2011, and those for the Members of the Civil Service Tribunal on the partial replacement of Members of that court, which took place at the end of September.
Furthermore, seminars or meetings with national judges enable the Court to pursue its aim of making those judges aware of how the institution operates, of the preliminary ruling procedure and of the practice of European Union law. In addition to the important ‘Annual Judges’ Forum’, 86 days of seminars made it possible to assemble 1 300 participants.
Finally, arranging study or information visits for a wider public (nearly 14 000 visitors in 2011) responds to the desire to improve the communication of information concerning the judicial institution and the case-law of the European Union.
3.2.5.   Chapter 27 — Information: acquisition, archiving, production and distribution

The final appropriations in this chapter, amounting to EUR 3 000 000, were committed to the extent of EUR 2 969 760, i.e. almost 99 %, as in 2010.
The appropriations in this chapter are 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 1 166 483 (implementation rate of 100 %). It must be borne in mind that that expenditure constitutes an investment necessary to the proper working of the three courts and the departments of the institution,










—


expenditure in Article 274‘Production and distribution’, which amounted to EUR 1 803 276 (implementation rate of more than 98 %). For the most part, that expenditure supports the communication of judgments, opinions and the case-law reports of the three courts to the public. This activity enjoys close collaboration with the Office of Publications of the European Union. The much more advantageous terms obtained by the Office for contracts for the publication of the Official Journal have, in addition, made it possible to save EUR 300 000 to reinforce certain lines in Chapters 20 (lease/purchase item) and 23 (postal charges item). In smaller part, expenditure under Article 274 covers also the cost of publishing the Court’s Annual Report and information material (brochures, folders and other multimedia material) for the various types of visitor. The rise in the level of the last-mentioned appropriations (of around 8 %, in relation to 2010) is due to the need to update this information material following the entry into force of the Treaty of Lisbon, which altered the ambit of the institution’s powers.




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


Chapter 37 — Special 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’. For the financial year 2011, those appropriations amounted to EUR 40 000 and were committed to the extent of EUR 33 419,55, i.e. an implementation rate of 83,5 % (51,3 % in 2010).
That is expenditure, for which the Court is liable, relating to legal aid, covering lawyers’ fees and other expenses. It is difficult to estimate such expenditure, which explains why the level of budget implementation varies greatly from year to year.


(1)  As is shown by the swift recruitment to the 29 new posts granted by the budgetary authority in 2011, in particular the 24 posts intended for the Directorate-General of Translation.

(2)  The increase in the number of pages to be translated was + 21 % over the five first months of 2011, thus adding to the burden of the increase of 12,6 % noted in 2010.

(3)  In order to bring them into line with the various national rules that have come into force since they were built.


ANNEX I

Comparison by chapter of the implementation of revenue in 2010 and 2011











(EUR)




Chapters/Articles


Heading


Estabished entitlements 2011


Estabished entitlements 2010


Difference


Difference %





400



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


21 235 431,88


21 121 068,45


114 363,43



0,54






404



Proceeds of the temporary contribution from the salaries of the Members of the institution, officials and other servants in active employment


3 147 475,52


2 876 359,01


271 116,51



9,43






40



Miscellaneous taxes and deductions


24 382 907,40


23 997 427,46


385 479,94



1,61






410



Staff contributions to the pension scheme


18 112 907,40


17 111 767,17


1 001 140,23



5,85






411



Transfer or repayment of pension rights by staff


629 432,14


1 850 357,16


–1 220 925,02



–65,98






41



Contribution to the pension scheme


18 742 339,54


18 962 124,33


– 219 784,79



–1,16






Title 4



43 125 246,94


42 959 551,79


165 695,15


0,39





500



Proceeds from the sale of other movable property (supplies)


353 288,60


0,00


353 288,60



0,00






502



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


133 563,87


199 556,43


–65 992,56



–33,07






50



Proceeds from the sale of movable and immovable property (supplies)


486 852,47


199 556,43


287 296,04



143,97






520



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


56 174,70


52 762,98


3 411,72



6,47






52



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


56 174,70


52 762,98


3 411,72



6,47






570



Revenue from the repayment of sums paid though not due - Assigned revenue


399 565,83


275 874,92


123 690,91



44,84






573



Other contributions and refunds connected with the administrative operation of the institution - Assigned revenue


486 930,59


543 611,04


–56 680,45



–10,43






57



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


886 496,42


819 485,96


67 010,46



8,18






581



Revenue from insurance payments received - Assigned revenue


7 523,73


880,00


6 643,73



754,97






58



Miscellaneous compensation


7 523,73


880,00


6 643,73



754,97






Title 5



1 437 047,32


1 072 685,37


364 361,95


33,97





900



Miscellaneous revenue


0,00


10 850,00


–10 850,00



– 100,00






90



Miscellaneous revenue


0,00


10 850,00


–10 850,00



– 100,00






Title 9



0,00


10 850,00


–10 850,00


– 100,00




Total general


44 562 294,26


44 043 087,16


519 207,10


1,18







ANNEX II

Revenue situation in 2011 — Established entitlements and entitlements carried over











(EUR)




Budget Lines


Heading


Initial Budget


Established entitlements 2011


Revenue recovered


Still to be recovered





4000



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


22 159 000,00


21 235 431,88


21 235 431,88


0,00





4040



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


3 004 000,00


3 147 475,52


3 147 475,52


0,00




total Chapter 40



25 163 000,00


24 382 907,40


24 382 907,40


0,00





4100



Staff contributions to the pension scheme


17 711 000,00


18 112 907,40


18 112 907,40


0,00





4110



Transfer or repayment of pension rights by staff


500 000,00


629 432,14


616 777,37


12 654,77




total Chapter 41



18 211 000,00


18 742 339,54


18 729 684,77


12 654,77





Title 4



43 374 000,00


43 125 246,94


43 112 592,17


12 654,77





5001



Proceeds from the sale of movable property - Assigned revenue


 


353 288,60


353 288,60


0,00





5020



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


0,00


133 563,87


133 136,37


427,50




total Chapter 50



0,00


486 852,47


486 424,97


427,50





5200



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


130 000,00


56 174,70


56 174,70


0,00




total Chapter 52



130 000,00


56 174,70


56 174,70


0,00





5700



Revenue from the repayment of sums paid though not due - Assigned revenue


0,00


399 565,83


352 976,16


46 589,67





5730



Other contributions and refunds connected with the administrative operation of the institution - Assigned revenue


0,00


486 930,59


467 423,26


19 507,33




total Chapter 57



0,00


886 496,42


820 399,42


66 097,00





5810



Revenue from insurance payments received - Assigned revenue


0,00


7 523,73


7 523,73


0,00




total Chapter 58



0,00


7 523,73


7 523,73


0,00





Title 5



130 000,00


1 437 047,32


1 370 522,82


66 524,50





9000



Miscellaneous revenue


10 000,00


0,00


0,00


0,00




total Chapter 90



10 000,00


0,00


0,00


0,00





Title 9



10 000,00


0,00


0,00


0,00




Total


43 514 000,00


44 562 294,26


44 483 114,99


79 179,27


















(EUR)




Budget Lines


Heading


Carried over 2010 to 2011


Variations during 2011


Total carried over 2010 to 2011


Revenue from entitlements carried over


Still to be recovered





4110



Transfer or repayment of pension rights by staff


4 900,59


– 534,83


4 365,76


4 365,76


0,00




total Chapter 41



4 900,59


– 534,83


4 365,76


4 365,76


0,00





Title 4



4 900,59


– 534,83


4 365,76


4 365,76


0,00





5001



Proceeds from the sale of movable property - Assigned revenue


0,00


0,00


0,00


0,00


0,00





5020



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


198,75


–3,75


195,00


195,00


0,00




total Chapter 50



198,75


–3,75


195,00


195,00


0,00





5700



Revenue from the repayment of sums paid though not due - Assigned revenue


1 000,00


0,00


1 000,00


1 000,00


0,00





5730



Other contributions and refunds connected with the administrative operation of the institutions - Assigned revenue


10 904,30


– 134,30


10 770,00


9 514,34


1 255,66




total Chapter 57



11 904,30


– 134,30


11 770,00


10 514,34


1 255,66





Title 5



12 103,05


– 138,05


11 965,00


10 709,34


1 255,66




Total


17 003,64


– 672,88


16 330,76


15 075,10


1 255,66







ANNEX III

Comparison by chapter of the implementation of appropriations in 2010 and 2011











(EUR)




Chapters


Heading


Commitments 2011


Commitments 2010


Difference


Difference %





10



Members of the institution


30 434 394,04


30 180 903,86


253 490,18



0,84






12



Officials and temporary staff


194 472 834,66


192 360 236,34


2 112 598,32



1,10






14



Other staff and external services


17 997 804,74


16 242 289,99


1 755 514,75



10,81






16



Other expenditure relating to persons working with the institution


4 594 086,61


4 831 244,43


– 237 157,82



–4,91





 



Title 1



247 499 120,05


243 614 674,62


3 884 445,43


1,59





20



Buildings and associated costs


66 097 229,28


59 082 644,75


7 014 584,53



11,87






21



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


16 623 718,33


15 491 884,75


1 131 833,58



7,31






23



Current administrative expenditure


2 018 251,43


2 101 661,65


–83 410,22



–3,97






25



Expenditure on meetings and conferences


662 954,53


629 948,85


33 005,68



5,24






27



Information: Acquisition, archiving, production and distribution


2 969 760,13


2 842 884,44


126 875,69



4,46





 



Title 2



88 371 913,70


80 149 024,44


8 222 889,26


10,26





37



Expenditure relating to certain institutions and bodies


33 419,55


20 522,25


12 897,30



62,85





 



Title 3



33 419,55


20 522,25


12 897,30


62,85




Total general


335 904 453,30


323 784 221,31


12 120 231,99


3,74







ANNEX IV

Details of the implementation of appropriations in 2011 (appropriations for the financial year and appropriations carried over automatically from the previous year)
















(EUR)




 


Appropriations in the financial year


Appropriations carried over automatically from previous financial year




Budget lines


Initial budget


Transfers


Appropriations for the year


Commitments


Payments


Available on commitment


Cancelled appropriations


Appropriations carried over automatically Year N-1


Payments on appropriations carried over


Cancelled appropriations




(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6) = (4) – (5)


(7) = (3) – (4)


(8)


(9)


(10) = (8) – (9)











1000



Remunerations and allowances






22 352 097,00


–67 000,00


22 285 097,00


21 822 220,49


21 822 220,49


0,00


462 876,51


0,00


0,00


0,00











1002



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






364 230,00


67 000,00


431 230,00


389 702,00


349 028,38


40 673,62


41 528,00


18 147,68


10 773,00


7 374,68











102



Temporary allowances






1 621 765,00


171 000,00


1 792 765,00


1 768 769,80


1 768 769,80


0,00


23 995,20


0,00


0,00


0,00











103



Pensions






6 245 061,00


– 171 000,00


6 074 061,00


5 882 901,64


5 882 901,64


0,00


191 159,36


0,00


0,00


0,00











104



Missions






284 000,00


 


284 000,00


284 000,00


74 117,63


209 882,37


0,00


203 693,31


69 963,46


133 729,85











106



Training






300 000,00


 


300 000,00


286 800,11


230 594,93


56 205,18


13 199,89


16 024,87


14 518,59


1 506,28











109



Provisional appropriation






204 030,00


– 204 030,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00











Chapter 10




Members of the institution







31 371 183,00




– 204 030,00




31 167 153,00




30 434 394,04




30 127 632,87




306 761,17




732 758,96




237 865,86




95 255,05




142 610,81












1200



Remunerations and allowances






199 293 878,00


–4 876 000,00


194 417 878,00


191 424 191,38


191 424 191,38


0,00


2 993 686,62


0,00


0,00


0,00











1202



Paid overtime






742 844,00


 


742 844,00


697 128,05


697 128,05


0,00


45 715,95


0,00


0,00


0,00











1204



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






2 034 072,00


236 000,00


2 270 072,00


2 200 666,65


2 124 177,69


76 488,96


69 405,35


644 559,32


48 295,40


596 263,92











122



Allowances on early termination of service






230 000,00


 


230 000,00


150 848,58


150 848,58


0,00


79 151,42


0,00


0,00


0,00











129



Provisional appropriation






1 294 458,00


–1 294 458,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00











Chapter 12




Officials and temporary staff







203 595 252,00




–5 934 458,00




197 660 794,00




194 472 834,66




194 396 345,70




76 488,96




3 187 959,34




644 559,32




48 295,40




596 263,92












1400



Other staff






4 912 296,00


– 300 000,00


4 612 296,00


4 558 769,05


4 558 769,05


0,00


53 526,95


0,00


0,00


0,00











1404



In-service training and staff exchanges






712 767,00


– 135 000,00


577 767,00


575 000,00


556 334,47


18 665,53


2 767,00


37 277,50


0,00


37 277,50











1405



Other external services






669 000,00


– 291 450,00


377 550,00


368 019,35


254 842,86


113 176,49


9 530,65


74 557,07


67 048,52


7 508,55











1406



External services in the linguistic field






10 447 000,00


2 366 450,00


12 813 450,00


12 496 016,34


8 514 079,61


3 981 936,73


317 433,66


2 170 075,48


2 139 349,63


30 725,85











149



Provisional appropriation






34 000,00


 


34 000,00


0,00


0,00


0,00


34 000,00


0,00


0,00


0,00











Chapter 14




Other staff and external services







16 775 063,00




1 640 000,00




18 415 063,00




17 997 804,74




13 884 025,99




4 113 778,75




417 258,26




2 281 910,05




2 206 398,15




75 511,90












1610



Miscellaneous expenditure for staff recruitment






235 000,00


 


235 000,00


174 455,14


149 539,69


24 915,45


60 544,86


28 918,16


19 621,18


9 296,98











1612



Further training






1 611 500,00


 


1 611 500,00


1 517 910,36


811 628,71


706 281,65


93 589,64


700 207,16


641 006,12


59 201,04











162



Missions






330 000,00


 


330 000,00


326 920,50


253 144,00


73 776,50


3 079,50


39 360,82


15 590,26


23 770,56











1630



Social welfare






43 000,00


–15 000,00


28 000,00


9 169,89


9 169,89


0,00


18 830,11


8 302,63


6 733,10


1 569,53











1632



Social contacts between members of staff and other welfare expenditure






201 000,00


15 000,00


216 000,00


209 411,63


194 772,65


14 638,98


6 588,37


7 776,25


6 012,26


1 763,99











1650



Medical service






188 000,00


 


188 000,00


132 278,18


97 304,12


34 974,06


55 721,82


34 099,96


25 476,68


8 623,28











1652



Restaurants and canteens






75 000,00


 


75 000,00


73 940,91


30 921,13


43 019,78


1 059,09


31 147,08


31 019,51


127,57











1654



Early childhood centre






2 150 000,00


 


2 150 000,00


2 150 000,00


1 728 349,06


421 650,94


0,00


593 722,49


365 285,04


228 437,45











Chapter 16




Other expenditure relating to persons working with the institution







4 833 500,00




0,00




4 833 500,00




4 594 086,61




3 274 829,25




1 319 257,36




239 413,39




1 443 534,55




1 110 744,15




332 790,40












Title 1



Persons working with the institution







256 574 998,00




–4 498 488,00




252 076 510,00




247 499 120,05




241 682 833,81




5 816 286,24




4 577 389,95




4 607 869,78




3 460 692,75




1 147 177,03























(EUR)




 


Index 1 (appropriations in the financial year)


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




Budget lines


Initial budget


Transfers


Appropriations for the year


Commitments


Payments


Available on commitment


Cancelled appropriations


Appropriations carried over automatically Year N-1


Payments on appropriations carried over


Cancelled appropriations




(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6) = (4) – (5)


(7) = (3) – (4)


(8)


(9)


(10) = (8) – (9)











2000



Rent






12 130 000,00


– 544 492,77


11 585 507,23


11 585 507,23


11 585 507,23


0,00


0,00


15 988,23


5 276,64


10 711,59











2001



Lease/purchase






31 350 000,00


7 465 980,77


38 815 980,77


38 815 043,26


38 558 615,76


256 427,50


937,51


1 052 500,00


1 036 907,31


15 592,69











2003



Acquisition of immovable property






0,00


 


0,00


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


0,00


0,00











2007



Fitting-out of premises






890 000,00


 


890 000,00


889 279,36


231 087,45


658 191,91


720,64


973 470,51


970 999,63


2 470,88











2008



Studies and technical assistances in connection with building projects






912 000,00


125 000,00


1 037 000,00


978 887,38


694 827,53


284 059,85


58 112,62


320 906,92


299 705,32


21 201,60











2022



Cleaning and maintenance






7 213 000,00


– 775 000,00


6 438 000,00


6 320 059,15


4 820 694,08


1 499 365,07


117 940,85


1 020 932,68


968 073,90


52 858,78











2024



Consumption of energy






3 470 000,00


–1 303 000,00


2 167 000,00


2 163 934,70


1 566 834,14


597 100,56


3 065,30


589 788,84


438 412,60


151 376,24











2026



Security and surveillance of buildings






4 930 000,00


80 000,00


5 010 000,00


5 008 293,19


4 538 984,64


469 308,55


1 706,81


768 031,22


748 945,51


19 085,71











2028



Insurance






125 000,00


 


125 000,00


107 244,84


107 105,73


139,11


17 755,16


797,96


0,00


797,96











2029



Other expenditure on buildings






315 000,00


 


315 000,00


228 980,17


215 792,56


13 187,61


86 019,83


29 340,51


23 305,72


6 034,79











Chapter 20




Buildings and associated costs







61 335 000,00




5 048 488,00




66 383 488,00




66 097 229,28




62 319 449,12




3 777 780,16




286 258,72




4 771 756,87




4 491 626,63




280 130,24












2100



Purchase, servicing and maintenance of equipment and software






4 042 000,00


174 000,00


4 216 000,00


4 210 886,61


2 838 683,13


1 372 203,48


5 113,39


1 154 412,31


1 153 233,53


1 178,78











2102



External services for operation, creation and servicing of software systems






9 389 000,00


 


9 389 000,00


9 388 452,87


4 882 433,61


4 506 019,26


547,13


3 799 595,89


3 722 300,54


77 295,35











2103



Telecommunications






1 054 000,00


– 174 000,00


880 000,00


879 859,22


547 112,68


332 746,54


140,78


138 720,96


119 205,00


19 515,96











212



Furniture






673 000,00


– 300 000,00


373 000,00


350 884,09


122 931,67


227 952,42


22 115,91


334 124,17


333 538,54


585,63











214



Technical equipment and installations






455 000,00


 


455 000,00


382 494,83


363 440,36


19 054,47


72 505,17


90 222,51


66 311,62


23 910,89











216



Vehicles






1 522 000,00


 


1 522 000,00


1 411 140,71


1 323 960,83


87 179,88


110 859,29


108 335,28


12 919,52


95 415,76











Chapter 21




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







17 135 000,00




– 300 000,00




16 835 000,00




16 623 718,33




10 078 562,28




6 545 156,05




211 281,67




5 625 411,12




5 407 508,75




217 902,37












230



Stationery, office supplies and various consumables






936 000,00


 


936 000,00


932 432,75


712 047,86


220 384,89


3 567,25


407 953,58


281 498,34


126 455,24











231



Financial charges






36 000,00


 


36 000,00


15 161,00


9 631,00


5 530,00


20 839,00


5 253,59


3 719,31


1 534,28











232



Legal expenses and damages






20 000,00


 


20 000,00


17 740,00


6 720,00


11 020,00


2 260,00


11 020,00


0,00


11 020,00











236



Postal charges






625 000,00


50 000,00


675 000,00


675 000,00


638 437,92


36 562,08


0,00


90 664,07


88 687,05


1 977,02











238



Other administrative operating expenditure






436 000,00


 


436 000,00


377 917,68


255 509,41


122 408,27


58 082,32


67 326,03


34 459,23


32 866,80











Chapter 23




Current administrative expenditure







2 053 000,00




50 000,00




2 103 000,00




2 018 251,43




1 622 346,19




395 905,24




84 748,57




582 217,27




408 363,93




173 853,34












252



Entertainment and representation expenses






209 000,00


 


209 000,00


171 286,36


125 348,09


45 938,27


37 713,64


44 153,04


21 769,77


22 383,27











254



Meetings, congresses and conferences






384 000,00


 


384 000,00


315 382,68


148 348,12


167 034,56


68 617,32


88 748,74


27 096,92


61 651,82











256



Expenditure on information and on participation in public events






199 000,00


 


199 000,00


176 285,49


122 917,47


53 368,02


22 714,51


21 680,35


11 945,61


9 734,74











257



Legal information technology






0,00


 


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00











Chapter 25




Expenditure on meetings and conferences







792 000,00




0,00




792 000,00




662 954,53




396 613,68




266 340,85




129 045,47




154 582,13




60 812,30




93 769,83












270



Limited consultations, studies and surveys






0,00


 


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00











272



Documentation, library and archiving expenditure






1 167 000,00


 


1 167 000,00


1 166 483,68


1 018 557,74


147 925,94


516,32


191 031,96


176 165,93


14 866,03











2740



Official Journal






948 000,00


– 300 000,00


648 000,00


648 000,00


357 672,15


290 327,85


0,00


210 771,78


202 406,08


8 365,70











2741



General publications






1 185 000,00


 


1 185 000,00


1 155 276,45


227 159,26


928 117,19


29 723,55


694 617,53


668 767,09


25 850,44











Chapter 27




Information: acquisition, archiving, production and distribution







3 300 000,00




– 300 000,00




3 000 000,00




2 969 760,13




1 603 389,15




1 366 370,98




30 239,87




1 096 421,27




1 047 339,10




49 082,17












Title 2



Buildings, furniture, equipment and miscellaneous operating expenditure







84 615 000,00




4 498 488,00




89 113 488,00




88 371 913,70




76 020 360,42




12 351 553,28




741 574,30




12 230 388,66




11 415 650,71




814 737,95












3710



Court expenses






40 000,00


 


40 000,00


33 419,55


31 416,26


2 003,29


6 580,45


10 694,10


5 163,23


5 530,87











3711



Arbitration Committee provided for in Article 18 of the Treaty establishing the European Atomic Energy Community






0,00


 


0,00


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




33 419,55




31 416,26




2 003,29




6 580,45




10 694,10




5 163,23




5 530,87












Title 3



Expenditure resulting from special functions carried out by the institution







40 000,00




0,00




40 000,00




33 419,55




31 416,26




2 003,29




6 580,45




10 694,10




5 163,23




5 530,87












100



Provisional appropriations






0,00


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


341 229 998,00


0,00


341 229 998,00


335 904 453,30


317 734 610,49


18 169 842,81


5 325 544,70


16 848 952,54


14 881 506,69


1 967 445,85







ANNEX V

Use of assigned revenue in 2011










(EUR)




 


Assigned revenue carried over 2010 to 2011


Assigned revenue 2011


Payments


Assigned revenue carried over 2011 to 2012




(1)


(2)


(3)


(4) = (1) + (2) – (3)











10 —


Members of the institutions






1 195,50


0,00


1 195,50


0,00











12 —


Officials and temporary staff






94 372,65


78 990,68


119 839,02


53 524,31











14 —


Other staff and external services






3 654,50


81,86


1 506,57


2 229,79











16 —


Other expenditure relating to persons working with the institution






35 185,73


1 610,41


32 814,79


3 981,35











Title 1 —



Persons working with the institution







134 408,38




80 682,95




155 355,88




59 735,45












20 —


Buildings and associated costs






528 196,73


749 340,23


781 012,73


496 524,23











21—


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






146 104,88


250 949,24


119 851,29


277 202,83











23 —


Current administrative expenditure






22 461,25


126 278,10


22 889,66


125 849,69











25 —


Expenditure on meetingsw and conferences






3 413,06


612,55


2 081,41


1 944,20











27 —


Information: acquisition, archiving, production and distribution






629 040,23


106 981,73


525 394,85


210 627,11











Title 2 —



Buildings, furniture, equipment and miscellaneous operating expenditure







1 329 216,15




1 234 161,85




1 451 229,94




1 112 148,06












37 —


Expenditure relating to certain institutions and bodies






2 000,00


10 212,66


0,00


12 212,66











Title 3 —



Expenditure resulting from special functions carried out by the institution







2 000,00




10 212,66




0,00




12 212,66





Total


1 465 624,53


1 325 057,46


1 606 585,82


1 184 096,17







ANNEX VI

Budget transfers made in 2011 under the provisions of Articles 22 and 24 of the Financial Regulation













(EUR)




No of transfer


Date


Title to title


Chapter to chapter


Article to article


Item to item


from Article/Item


to Article/Item




Transfer submitted to the budgetary authority (in accordance with Articles 22(2) and 24(4))




1


12.10.2011


 


 


171 000


 









103



Pensions













102



Temporary allowances








2


12.10.2011


 


1 640 000


 


 









1200



Remunerations and allowances (Officials and temporary staff)













1406



External services in the linguistic field








3


12.10.2011


 


50 000


 


 









2740



Official Journal













236



Postal charges








4


12.10.2011


 


 


600 000


 









2022



Cleaning and maintenance













2001



Lease/purchase








 


 


 


1 043 000


 









2024



Consumption of energy













2001



Lease/purchase








5


9.12.2011


3 000 000


 


 


 









1200



Remunerations and allowances (Officials and temporary staff)













2001



Lease/purchase








6


7.12.2011


 


 


175 000


 









2022



Cleaning and maintenance













2001



Lease/purchase








 


 


 


100 000


 









2024



Consumption of energy













2001



Lease/purchase








 


 


 


80 000


 









2026



Security and surveillance of buildings













2001



Lease/purchase








 


 


300 000


 


 









212



Furniture













2001



Lease/purchase








 


 


250 000


 


 









2740



Official Journal













2001



Lease/purchase








7


7.12.2011


204 030


 


 


 









109



Provisional appropriation













2001



Lease/purchase








 


1 294 458


 


 


 









129



Provisional appropriation













2001



Lease/purchase








Sub-total


8 907 488


4 498 488


2 240 000


2 169 000


0


 




Transfers within Articles, not submitted to the budgetary authority (in accordance with Article 24(4))




1


16.6.2011


 


 


 


160 000









2024



Consumption of energy













2026



Security and surveillance of buildings








2


22.6.2011


 


 


 


174 000









2103



Telecommunications













2100



Purchase, servicing and maintenance of equipment and software








3


18.7.2011


 


 


 


210 000









2000



Rent













2008



Studies and technical assistance in connection with building projects








4


18.7.2011


 


 


 


150 000









1400



Other staff













1406



External services in the linguistic field








5


18.7.2011


 


 


 


291 450









1405



Other external services













1406



External services in the linguistic field








6


29.9.2011


 


 


 


67 000









1000



Remunerations and allowances (Members)













1002



Rights related to taking the service, transfer and termination of office








7


4.10.2011


 


 


 


11 000









1630



Service social













1632



Social contacts between members of staff and other welfare expenditure








8


5.10.2011


 


 


 


236 000









1200



Remunerations and allowances (Officials and temporary staff)













1204



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








9


5.10.2011


 


 


 


150 000









1400



Other staff













1406



External services in the linguistic field








10


5.10.2011


 


 


 


135 000









1404



In-service training and staff exchanges













1406



External services in the linguistic field








11


21.11.2011


 


 


 


334 493









2000



Rent













2001



Lease/purchase








12


21.11.2011


 


 


 


85 000









2008



Studies and technical assistance in connection with building projects













2001



Lease/purchase








Sub-total


2 003 943


0


0


0


2 003 943


 




Total =


10 911 431


4 498 488


2 240 000


2 169 000


2 003 943