Report on budgetary and financial management for the financial year 2013
Date: 2014-06-20
Institutions: Court of Justice of the European Union
Subjects: financial management, implementation of the budget, publication of accounts








C_2014191EN.01000101.xml










20.6.2014   


EN


Official Journal of the European Union


C 191/1





REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT FOR THE FINANCIAL YEAR 2013
2014/C 191/01

TABLE OF CONTENTS


Report on budgetary and financial management during the year 2013







1.

Introduction









2.

Overview of budgetary implementation in 2013









3.

Budget implementation in 2013 by chapter




Annexes







Annex I:

Comparison by Chapter of 2012 and 2013 implementation of revenue









Annex II:

Revenue situation in 2013 — Entitlements established and entitlements carried over









Annex III:

Comparison by Chapter of 2012 and 2013 implementation of appropriations









Annex IV:

Detailed implementation of appropriations in 2013 (2013 appropriations and appropriations automatically carried over from preceding year)









Annex V:

Use of assigned revenue in 2013




Report on budgetary and financial management in the financial year 2013


Court of Justice of the European Union

1.   INTRODUCTION

This report which, in accordance with Article 142 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (1) of 25 October 2012 on the financial rules applicable to the general budget of the Union (the Financial Regulation) and Article 227 of the rules of application of that financial regulation, is to ‘give an account [for the financial year], both in absolute terms and expressed as a percentage, at least, of the rate of implementation of the appropriations together with summary information on the transfers of appropriations among the various budget items’. It serves also to describe, first, ‘the achievement of the objectives for the year, in accordance with the principle of sound financial management’ and, secondly, ‘the financial situation and the events which have had a significant influence on activities during the year’.
In that context, Chapter 2 of this Report gives an overview of budget implementation in 2013 and Chapter 3 examines in more detail the trends in budget lines by budget chapter. Lastly, the annexes, by means of tables with figures, provide detailed information on budget implementation in 2013.

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 2013 on the Curia website (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.

In 2013 the Court of Justice of the European Union experienced a striking increase in the pace of its judicial activity. First, the number of cases brought was the highest since the judicial system of the European Union was created. Second, with 1  587 cases being completed, the institution’s productivity was at an unprecedented level. The Court of Justice can only be satisfied with this trend, which indicates the confidence of national courts and of litigants in the judicature of the European Union.
On 1 July 2013 the European Union was enlarged to include Croatia. In that regard, two new Croatian Members, one at the Court of Justice and another at the General Court, together with their respective Chambers, took up their duties during the second half of 2013. The budget funding provided for in the 2013 budget for that new accession was EUR 5 2 03  500 for a six-month period only, intended to cover primarily the staff costs linked to that new enlargement (63 posts, primarily the staff of the two Chambers and the new Croatian-language unit).
On 23 October 2013 a new Polish Advocate General took office at the Court of Justice, in accordance with the provisions already laid down in the Treaty of Lisbon. It should be noted that the costs related to the remuneration of the new Advocate General and his Chambers and their entry into service, incurred during the final quarter of 2013, were met by the Court without the need for an amending budget, given the surpluses made available because there had been no adjustment of staff remuneration (see Section 3.1).
Finally, last year also saw the departure of six Members of the General Court as a result of the partial renewal of its membership, and the departure of two Members of the Court of Justice and one Member of the Civil Service Tribunal.
As regards buildings, the renovation work on the Annex buildings (Erasmus, Thomas More and Annex C buildings) was completed during the financial year 2013, as envisaged. Those new buildings, equipped with five new court rooms, were fully occupied by the staff of the institution during the second half of 2013, thereby enabling two buildings previously leased to be vacated (one building leased away from the main site of the Court is still, however, needed at the present time). Furthermore, the development of the project for the 5th extension to the Court’s buildings continues. That will make it possible, by 2019, to reunite all the Court’s staff on a single site and thereby to increase the efficiency of its services.
2.   OVERVIEW OF BUDGETARY IMPLEMENTATION IN 2013

2.1.   Revenue

The estimated revenue of the Court of Justice of the European Union for the 2013 financial year was EUR 4 4 7 94  000.
As shown in Table 1 below, the entitlements established in the 2013 financial year come to EUR 4 2 6 59  200 and are 4,77 % lower than estimated.

Table 1


Estimated revenue and entitlements established









(EUR)




Title


Estimated revenue 2013


Entitlements established 2013


% of total










4 —


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






4 4 7 94  000,00


4 1 3 27  671,38



96,88











5 —


Revenue accruing from the administrative operation of the institution






0,00


1 3 31  528,94



3,12











9 —


Miscellaneous revenue






0,00


0,00



0,00





Total


4 4 7 94  000.00


4 2 6 59  200,32



100,00





%



100,00 %




95,23 %



 




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 (96,88 %); 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, the payment of insurance premiums, proceeds from the sale of electric power produced by the panels of photovoltaic cells and telecommunication refunds) represents only 3,12 % 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 4 represents the greater part of the total revenue from entitlements carried over and collected in 2013 (75,82 %).

Table 2


Revenue from entitlements carried over









(EUR)




Title


Carried over 2012 to 2013


Revenue from entitlements carried over


% of total










4 —


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






1 56  156,49


99  912,52



75,82











5 —


Revenue accruing from the administrative operation of the institution






37  209,20


31  862,49



24,18











9 —


Miscellaneous revenue






0,00


0,00



0,00





Total


1 93  365,69


1 31  775,01



100,00





%


100,00 %


68,15 %


 




2.2.   Expenditure

2.2.1.   Appropriations in the financial year

The appropriations for expenditure entered in the budget of the Court of Justice of the European Union for the 2013 financial year came to EUR 35 4 8 80  000, including an amount of EUR 5 2 03  500 intended to pay the costs arising from Croatian enlargement during the second half of the year.
As shown in Table 3 below, budget implementation for the 2013 financial year amounts to EUR 34 1 8 71  972 and represents a rate of use of final appropriations of 96,3 %, lower than the very high rate for 2012 (98,6 %).
It must be noted that that downward trend in budget implementation in 2013 is ascribable, in large part, to the differences between the rates of adjustment of remuneration ultimately decided by the Council (no increase has been decided by the Council since the increase of 0.1 % awarded on 1 July 2010) and the assumptions relied on when the 2013 budget was prepared, following the Commission’s proposal. If those appropriations budgeted for initially but which ultimately proved unnecessary are discounted, the rate of implementation for the financial year 2013 rises to 98 %, which is a fairer comparison with the rate in earlier years.

It is also to be noted that, as in previous years, almost 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 in the 2013 financial year


Commitments in the 2013 financial year


% of total










1 —


Persons working with the institution






26 7 1 20  500,00


25 4 8 41  481,43



74,54











2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






8 7 7 14  500,00


8 7 0 04  380,68



25,45











3 —


Expenditure resulting from special functions carried out by the institution






45  000,00


26  110,00



0,01











10 —


Other expenditure






0,00


0,00



0,00





Total


35 4 8 80  000,00


34 1 8 71  972,11



100,00





%



100,00 %




96,33 %



 





Annexes III and IV provide detailed additional data with figures on the use of appropriations in the financial year 2013 (comparison with 2012 and details of implementation by budget line).
2.2.2.   Appropriations carried over


Table 4 below shows that, of the appropriations carried over from 2012 to 2013, the total of which was EUR 1 7 9 81  568, a very large proportion was used, as was already the case in 2012 (84 % in 2013 as compared with 87 % in 2012).

Table 4


Use of appropriations carried over









(EUR)




Title


Appropriations carried over 2012 to 2013


Payments out of appropriations carried over


Cancellations










1 —


Persons working with the institution






4 4 10  724,57


2 8 41  337,43


1 5 69  387,14










2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






1 3 5 64  024,85


1 2 2 73  535,55


1 2 90  489,30










3 —


Expenditure resulting from special functions carried out by the institution






6  818,74


734,10


6  084,64










10 —


Other expenditure






0,00


0,00


0,00




Total


1 7 9 81  568,16


1 5 1 15  607,08


2 8 65  961,08





%




100,00 %




84,06 %




15,94 %






Annex IV provides additional detailed information with figures on the use of appropriations carried over from 2012 to 2013.
2.2.3.   Appropriations corresponding to assigned revenue

In accordance with Article 21 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 shows details, by chapter, of 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 2012 to 2013


Assigned revenue 2013


Payments 2013


Assigned revenue carried over (2) 2013 to 2014










1 —


Persons working with the institution






1 11  388,15


1 95  324,61


1 21  777,51


1 81  030,42










2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






8 76  861,98


8 08  631,65


1 1 47  164,48


4 05  922,11










3 —


Expenditure resulting from special functions carried out by the institution






4  635,89


9  523,40


1  265,90


9  523,40










10 —


Other expenditure






0,00


0,00


0,00


0,00




Total


9 92  886,02


1 0 13  479,66


1 2 70  207,89


5 96  475,93




As shown in Table 5, the appropriations of assigned revenue established during the 2013 financial year come to EUR 1 0 13  479, 78 % of which corresponds to the following items:






—


reimbursement of buildings-related costs in respect of areas made available to other institutions (EUR 4 64  518),










—


income from the sale of electricity produced by the panels of photovoltaic cells (EUR 1 22  768),










—


revenue from insurance premiums (EUR 1 37  092),










—


reimbursement of telephone or postage costs (EUR 70  546).





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

In the course of the 2013 financial year, the Court of Justice of the European Union made 23 budget transfers pursuant to Articles 25 and 27 of the Financial Regulation, representing a total of EUR 5 6 85  128, 1,6 % of final appropriations (Table 6). The effects of the transfers can be seen at item level in Annex IV.
In accordance with the provisions of Articles 25(1) and 25(2) of the Financial Regulation, six transfers of appropriations were the subject of notification to the budgetary authority. Those transfers amount in total to EUR 9 72  000. Of that amount EUR 4 50  000 (approximately 50 % of the total) were used in order to increase the appropriations in item 2 0 0 7 ‘Fitting-out of premises’, in order to finish certain works which were unforeseen and which took priority, in the context of completing the renovation work on the Annex buildings.

Table 6


Transfers of appropriations








(EUR)




Type of transfer


Number of transfers in 2013


Total amount transferred




Title to title


3


1 89  000,00




Chapter to chapter


2


2 88  000,00




Article to article


1


4 95  000,00




Item to item


17


4 7 13  128,00




Total


23


5 6 85  128,00




3.   BUDGET IMPLEMENTATION IN 2013 BY CHAPTER

3.1.   Title 1 — Persons working with the institution

As shown in Table 7 below, the final budget funding of Title 1 for the 2013 financial year comes to EUR 26 7 1 20  500, including an amount of EUR 4 4 50  000 in respect of the Croatian enlargement. Accordingly, there is an increase in the overall budget funding under that title of 6,14 % compared with 2012 and (the funding under Title 1) represents 75,3 % of the total budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 25 4 8 41  481, a rate of implementation lower than in 2012 (95,4 % in 2013 as against more than 98,6 % in 2012).
It is to be noted that that downward trend in budget implementation in 2013 is ascribable, in large part, to the differences between the rates of adjustment of remuneration ultimately decided by the Council (no increase has been decided by the Council since the increase of 0.1 % awarded on 1 July 2010) and the assumptions relied on when the 2013 budget was prepared, following the Commission’s proposal. If those appropriations budgeted for initially but which ultimately proved unnecessary are discounted, the rate of implementation for the financial year 2013 rises to 97.5 %, which is a fairer comparison with the rate in earlier years.


Table 7


Use of appropriations in the financial year









(EUR)




Title 1


Appropriations in the 2013 financial year


Commitments in the 2013 financial year


% of implementation










1 0 —


Members of the institution






3 3 3 57  000,00


3 2 1 79  432,31



96,47











1 2 —


Officials and temporary staff






20 8 3 99  500,00


20 0 9 65  738,47



96,43











1 4 —


Other staff and external services






1 9 5 27  500,00


1 6 2 38  217,27



83,16











1 6 —


Other expenditure relating to persons working with the institution






5 8 36  500,00


5 4 58  093,38



93,52





Total


26 7 1 20  500,00


25 4 8 41  481,43



95,40





3.1.1.   Chapter 1 0 — Members of the institution

The final appropriations in this Chapter, amounting to EUR 3 3 3 57  000, including an amount of EUR 4 48  000 in respect of the Croatian enlargement, were committed to the extent of EUR 3 2 1 79  432, i.e. a rate of implementation of 96.47 % (compared to 97.35 % in 2012).
One 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 differences between the rates of adjustment of remuneration granted by the Council (+ 0 % on 1 January 2013, in the absence of a Council decision following the proposal put forward by the Commission, and + 0 % on 1 July 2013 following the decision to freeze the salary adjustments at the end of 2013 and the end of 2014) and the assumptions made when the budget was drawn up (+ 1,6 % on 1 January 2013 and + 1,7 % from 1 January 2013).
Another part of the variations in the implementation of the appropriations is bound up with the three-yearly renewal of terms of office of Members of the three courts and with the other causes of any unforeseen events (resignation or death) occasioning certain specific expenditure under the Staff Regulations (entitlements related to entering the service, transfer or leaving the service, temporary allowances, pension …). Such differences are, of their very nature, inescapable, since the process of drawing up the budget requires estimates, of the renewal of Members’ terms of office, and of unforeseen events, which must be made at a very early stage (almost a year and a half before the renewal dates) and with caution, 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 2013 financial year those necessarily fortuitous factors weighed less heavily on the variations in appropriations. Consequently, the estimates made in early 2012 concerning renewals in the General Court in 2013 were almost confirmed in October 2013 (four terms of office were not renewed, as against an initial estimate of five).
Lastly, as regards transfers of appropriations, the use of the budgetary surpluses established in Chapter 1 0 with the objective of increasing the appropriations in Chapter 2 0 at the end of the year was ultimately rejected by the Council, although the Parliament for its part did not express any objections. The future savings on financial charges anticipated from that use (intended to effect an advance payment of EUR 1 million on certain important building projects) will not therefore be achieved.
3.1.2.   Chapter 1 2 — Officials and temporary staff

The final appropriations in this Chapter, amounting to EUR 20 8 3 99  500, including an amount of EUR 3 4 08  500 in respect of the Croatian enlargement, were committed to the extent of EUR 20 0 9 65  738.47, a rate of implementation which is lower than in 2012 (96.43 % in 2013 as against 99.38 % in 2012).
Chapter 1 2 represents the largest chapter of appropriations in the Court’s budget (nearly 59 % 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 …). For example, and as previously mentioned in Section 3.1.1 above, a not inconsiderable part of the variations in the implementation of appropriations is ascribable to the differences between the rates of adjustment of remuneration ultimately decided by the Council (no increase has been decided by the Council since the increase of 0.1 % awarded on 1 July 2010) and the assumptions relied on when the 2013 budget was prepared, following the Commission’s proposal.
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 around 2 % on average (3), a figure corresponding to normal turnover of staff. Those good results are the fruit of a very active recruitment policy on the part of all 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 difficulties of recruiting staff in Luxembourg because of the very 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, as a result of the increase in judicial activity in recent years.
Generally speaking, the Court turns to good account the analysis of the disparities in implementation found in the appropriations of Chapter 1 2, in order to continue to refine its methodology for estimating remunerations and thereby endeavour to improve as much as possible its performance in the implementing of appropriations.
Lastly, as in Chapter 1 0, the use of the budgetary surpluses established in Chapter 1 2 with the objective of increasing the appropriations in Chapter 2 0 at the end of the year was ultimately rejected by the Council, although the Parliament for its part did not express any objections. The future savings on financial charges anticipated from that use (intended to effect an advance payment of EUR 7,2 million on certain important building projects) will not therefore be achieved.
3.1.3.   Chapter 1 4 — Other staff and external services

Generally, the final appropriations in this Chapter, amounting to EUR 1 9 5 27  500, including an amount of EUR 4 69  000 in respect of the Croatian enlargement, were committed to the extent of EUR 1 6 2 38  217,27, a rate of implementation which is lower than that in 2012 (83,2 % in 2013 as against 92,1 % in 2012).
The final appropriations in Chapter 1 4 are mainly concentrated in two budget items. First, almost 30 % of the total appropriations in this Chapter relate to item 1 4 0 0 ‘Other staff’ (where the rate of implementation in 2013 is 99,8 %, as against 98,5 % in 2012) and, secondly, almost 66 % of the total appropriations in this Chapter relates to item 1 4 0 6 ‘External services in the linguistic field’ (where the rate of implementation fell to 74,9 %, as compared with 89,2 % implementation in 2012), intended to cover the services of freelance interpreters and translators.
In general, it must be recalled that the policy of giving preference to the use of internal resources allows the greatest possible limitation of recourse to freelance service providers, which is however the essential adjustment variable in order to cope with the increased number of hearings and the increased number of pages to be translated as a result of the constant increase in judicial activity.
As regards interpretation, an amount of EUR 1 million was not used in 2013 (a rate of implementation of appropriations of 66,1 % in 2013, as against 100 % en 2012). This is attributable to the fact that procedural and organisational measures were taken by the Courts with regard to hearings, which enabled the number of hearings and the recourse to freelance interpreters to be reduced.
As regards the translation service, the implementation of various procedural measures, introduced by the Court during previous years and significantly extended in the second half of 2011, against a background of the increasing growth in the quantity to be translated (nearly + 40 % from 2007 to 2011), led to a noticeable reduction in 2012 in the number of pages to be translated, as compared with the total number of pages to be translated in 2011 (– 8,8 %). However, the substantial increase in judicial activity observed in 2013 shows that the number of pages to be translated is again increasing (+ 1,3 %, not including Croatia, compared with 2012).
In that context, it is to be noted that the budget estimate for 2013 had been prepared cautiously, at the beginning of 2012, since the actual impact of the measures introduced during the second half of 2011 in order to reduce the number of pages to be translated had been difficult to estimate. Accordingly, the rate of implementation of appropriations in 2013 (77,6 %) is lower than in 2012 (84,6 %).
So far as transfers of appropriations are concerned, as in Chapters 1 0 and 1 2, the use of the budgetary surpluses established in Chapter 1 4 with the objective of increasing the appropriations in Chapter 2 0 at the end of the year was ultimately rejected by the Council, although the Parliament for its part did not express any objections. The future savings on financial charges anticipated from that use (intended to effect an advance payment of EUR 2,7 million on certain important building projects) will not therefore be achieved.
3.1.4.   Chapter 1 6 — Other expenditure relating to persons working with the institution

The final appropriations in this Chapter, amounting to EUR 5 8 36  500, including an amount of EUR 1 24  500 in respect of the Croatian enlargement, were committed to the extent of EUR 5 4 58  093, a rate of implementation of 93,5 % (as against 96,5 % in 2012).
Two items in this chapter represent nearly 77 % of the final appropriations. These are item 1 6 1 2 ‘Further training’, where the rate of implementation was 95,3 % (against 98,6 % in 2012), and item 1 6 5 4 ‘Early childhood centre’, where the rate of implementation was 97,5 % in 2013 (against 100 % in 2012).
3.2.   Title 2 — Buildings, furniture, equipment and miscellaneous operating expenditure

As shown in Table 8 below, the final budget funding for the 2013 financial year in Title 2 comes to EUR 8 7 7 14  500 (including an amount of EUR 7 53  500 in respect of the Croatian enlargement), that total amount representing almost 25 % of the entire budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 8 7 0 04  380, a very high rate of implementation of almost 99,2 %, exceeding that of 2012 (98,8 %).

Table 8


Use of appropriations in the financial year









(EUR)




Title 2


Appropriations in the 2013 financial year


Commitments in the 2013 financial year


% of implementation










2 0 —


Buildings and associated costs






6 2 2 65  000,00


6 1 8 86  134,57



99,39











2 1 —


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






1 9 0 79  500,00


1 8 9 55  545,09



99,35











2 3 —


Current administrative expenditure






2 6 75  000,00


2 5 99  421,16



97,17











2 5 —


Expenditure on meetings and conferences






6 96  500,00


5 71  052,78



81,99











2 7 —


Information: acquisition, archiving, production and distribution






2 9 98  500,00


2 9 92  227,08



99,79





Total


8 7 7 14  500,00


8 7 0 04  380,68



99,19





3.2.1.   Chapter 2 0 — Buildings and associated costs

The final appropriations in this Chapter, amounting to EUR 6 2 2 65  000, were committed to the extent of EUR 6 1 8 86  134, or 99,39 % (against 99,18 % in 2012).
Those appropriations are intended to cover the cost of renting, purchasing 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 bring together 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, 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 (4)), 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 2 0 0 ‘Buildings’ and 202 ‘Costs relating to buildings’ represent 75 % (EUR 4 6 5 72  000) and 25 % (EUR 1 5 6 93  000) respectively of the total appropriations in this Chapter.
The appropriations in article 2 0 0 ‘Buildings’, in essence, fund expenditure on rent and lease-purchase.
Expenditure under item 2 0 0 0 ‘Rent’ amounted to almost EUR 14,1 million (an implementation rate of 100 %) and corresponds to the renting of three buildings (Allegro, Geos, and T). As envisaged, the Allegro and Geos buildings were vacated at the end of 2013, when the renovation of the old Erasmus, Thomas More and Annex C buildings was complete (5). In contrast, the T building will have to be kept until the completion of the project for the 5th extension to the Court’s buildings (submitted to and approved by the two arms of the budgetary authority in July 2011), by 2019.
For its part, expenditure under item 2 0 0 1 ‘Lease/purchase’ came to EUR 28,5 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 (the Palais, renovated and extended, brought into service at the end of 2008, and the renovated Annex buildings).
As regards expenditure in article 2 0 2 ‘Costs relating to buildings’, that amounts to EUR 1 5 3 77  040 (rate of implementation of 98 % compared with 96 % in 2012) 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.
3.2.2.   Chapter 2 1 — Data processing, equipment and movable property

The final appropriations in this Chapter, amounting to EUR 1 9 0 79  500, were committed to the extent of EUR 1 8 9 55  545, a very high rate of almost 99,4 %, slightly higher than 2012 (98,7 %).
The appropriations in Chapter 2 1 are for the most part (86 %) intended for expenditure on IT, the balance being allocated to the cost of furniture, technical equipment and installations and vehicles.
So far as article 2 1 0 ‘Equipment, operating costs and services related to data-processing and telecommunications’ is concerned, it is important to stress how vital this expenditure is to the proper working of all the Court of Justice’s activities, first and foremost its judicial activity, but also linguistic and administrative activities.
At the same time as pursuing major developments linked to digital working in respect of the flow of documents (ongoing improvement of e-Curia and switchover to the electronic version of the European Court Reports), other improvements in several internal applications have been pursued in order to increase the efficiency and productivity of the services involved in the judicial process.
Furthermore, some additional investment in development and in terms of acquisition of hardware was required in 2013, inter alia in connection with the use of digital working in respect of the flow of documents and fuller user of new interinstitutional tools in the field of translation. In order to cover those needs, several transfers of appropriations, totalling EUR 2 55  000, had to be made in 2013.
The rise in appropriations for strategic requirements compared with 2012 (+ EUR 3 15  000) is due to the investment in IT infrastructures made in respect of the final stage of the project of renovating the Annex buildings (installation of a telephone and IT network and completion of multimedia facilities).
As regards the other budget items in Chapter 2 1, expenditure linked to technical equipment and installations was lower in 2013 than in 2012, the rate of implementation being 93 % compared with 75,1 % in 2012. As regards furniture, the amounts of expenditure in 2012 and 2013 were similar, as was the rate of implementation of appropriations. However, while part of the expenditure in 2012 was allocated to the purchase of the furniture necessary for the new Annex buildings, the expenditure in 2013 relates more specifically to the investment on furniture linked to the Croatian enlargement (funding of EUR 2 03  000). Lastly, as regards vehicles, the amounts of appropriations granted in 2012 and 2013 are also similar, but the rate of implementation of those appropriations is higher (96,8 % in 2013 as against 92,9 % in 2012).
3.2.3.   Chapter 2 3 — Current administrative expenditure

The final appropriations in this Chapter, amounting to EUR 2 6 75  000, were committed to the extent of EUR 2 5 99  421, slightly more than 97,2 % (against 93,4 % in 2012)
As shown in the table in Annex III, the appropriations committed in 2013 in this Chapter have, overall, increased by nearly 52 % compared with 2012. In that regard, first, it must be noted that:






—


expenditure in article 2 3 0 ‘Stationery, office supplies and miscellaneous consumables’ amounted to EUR 5 22  507 in 2013 (with a rate of implementation of 100 %, compared with 99 % in 2012). The substantial fall in appropriations in 2013, compared with 2012 (– 26 %) is due to implementing the policy of the electronic exchange of information within the institution (and the consequent abandonment of paper documents);










—


expenditure in article 2 3 6 ‘Postal charges’ was EUR 3 60  000 (rate of implementation of 91,1 % in 2013 as against 100 % in 2012). The appreciable reduction in appropriations granted in 2013 (– 37,8 % compared with 2012) is the result, first, of the introduction of the e-Curia system (limiting the need to send registered mail as part of the process of managing the cases before the Court) and, secondly, of the entry into force, in 2013, of a new interinstitutional contract with much more advantageous tariffs because of the liberalisation of postal services in Luxembourg.




Secondly, in article 2 3 8 ‘Other administrative expenditure’, with a budget of EUR 1 7 17  000 (as against EUR 4 44  000 in 2012), the rate of implementation of appropriations in 2013 reached 98,1 % compared with 79,3 % in 2012. It should be noted that the 2013 appropriations included an amount of EUR 1,3 million intended to cover the expenditure on moving staff to the new renovated Annex buildings, a removal process which was carried out in accordance with the estimates during the second half of 2013.
Lastly, it should be mentioned that article 2 3 8 also includes, inter alia, appropriations 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 made it possible to honour the interinstitutional contract concluded with the Ville de Luxembourg for the use of the urban bus network, to the extent of EUR 99  000 in 2013.
3.2.4.   Chapter 2 5 — Meetings and conferences

The final appropriations in this Chapter, amounting to EUR 6 96  500, were committed to the extent of EUR 5 71  052.
In 2013, the total amount of appropriations was slightly lower than in 2012 (– 1,9 %) and the rate of implementation of appropriations increased (82 % in 2013 as against 71,5 % in 2012). It should be noted that the expenditure in this Chapter, intended, for the most part, for the Court’s ceremonial events and official visits, seminars and study and information visits, is necessarily more fortuitous in nature.
Ceremonial activity included several formal sittings, among which were those for the new Members of the Commission and the Court of Auditors on taking up their duties in 2013, those for the new Croatian Members of the Court of Justice and the General Court and the new Advocate General of the Court of Justice, and those for the Members of the General Court on the partial renewal of terms of office in that court which took place in mid-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 annual ‘Judges’ Forum’ (the highest national courts being represented among the 154 participants from the various Member States), 92 days of seminars also made it possible to assemble 1  295 participants.
Finally, arranging study or information visits for a wider public (600 groups, a total of 13  047 participants) 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 2 7 — Information: acquisition, archiving, production and distribution

The final appropriations in this Chapter, amounting to EUR 2 9 98  500 fell by 30 % compared with 2012. These appropriations were committed to the extent of EUR 2 9 92  227 in 2013, i.e. 99,8 %, as against 98,7 % in 2012.
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 2 7 2 ‘Documentation, library and archiving expenditure’, which amounted in 2013 to EUR 1 3 33  500 (implementation rate of 100 %, as against 98,9 % in 2012). The increase in budget funding between 2012 and 2013 was EUR 55  500 (+ 4,3 %), due above all to the Croatian enlargement. Generally, it must be borne in mind that that expenditure constitutes an investment which is essential to the proper working of the three courts and the departments of the institution;










—


expenditure in article 2 7 4 ‘Production and distribution’, which amounted in 2013 to EUR 1 6 58  727 (implementation rate of 99,6 %), against EUR 2 9 67  447 in 2012 (with a rate of implementation of almost 98,7 %). For the most part, that expenditure supports the publication of judgments, opinions and the case-law reports of the three courts. This activity enjoys close collaboration with the Publications Office of the European Union. The decision to publish the reports of case-law electronically as regards judgments delivered after 1 January 2012 accounts for the sharp fall in expenditure within article 2 7 4 between 2012 and 2013 (– EUR 1 3 08  720, that is — 44 %), having regard to the fact that the paper publication of some reports had to be completed in 2012 and, to a lesser degree, in 2013.




To a lesser extent, expenditure under article 2 7 4 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 2013 budget funding was reduced by 12 % compared with the 2012 funding, the rate of implementation of appropriations in 2013 being 97,1 % (as against 84,9 % in 2012).
3.3.   Title 3 — Expenditure resulting from special functions carried out by the institution


Chapter 3 7 — Special expenditure relating to certain institutions and bodies

The final budget funding in Title 3 consists solely of the appropriations in Chapter 3 7 for item 3 7 1 0 ‘Court expenses’. For the 2013 financial year, those appropriations amounted to EUR 45  000 and were committed to the extent of EUR 26  110, i.e. an implementation rate of 58 % (75,8 % in 2012).
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 one year to the next.


(1)  OJ L 298, 26.10.2012, p. 1.

(2)  Internal assigned revenue is carried over for one year only, in accordance with Article 14(b) of the new Financial Regulation. The assigned revenue carried over from earlier financial years, not used as at 31 December 2013 and amounting to EUR 1 39  681,86, has been cancelled.

(3)  Without the impact of the posts received for the Croatian enlargement as from 1 July 2013; the proportion of these posts occupied, while already very high at the end of 2013 (nearly 83 %), has not yet reached its planned level, which is the case at the beginning of every enlargement.

(4)  OJ C 148, 2.7.2007, p. 1.

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


ANNEX I
COMPARISON BY CHAPTER OF 2012 AND 2013 IMPLEMENTATION OF REVENUE











(EUR)





Chapters/Articles


Entitlements established 2013


Entitlements established 2013


Difference


Diff.%


Heading




4 0 0


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


2 3 0 51  377,62


2 1 8 34  376,16


1 2 17  001,46



5,57 %





4 0 4


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


32  658,09


3 2 34  667,72


-  3 2 02  009,63



-  98,99 %





4 0


Miscellaneous taxes and deductions


2 3 0 84  035,71


2 5 0 69  043,88


-  1 9 85  008,17



- 7,92 %





4 1 0


Staff contributions to the pension scheme


1 6 1 55  664,42


1 8 1 23  205,39


-  1 9 67  540,97



-  10,86 %





4 1 1


Transfer or repayment of pension rights by staff


2 0 87  971,25


6 7 21  098,35


-  4 6 33  127,10



-  68,93 %





4 1


Contribution to the pension scheme


1 8 2 43  635,67


2 4 8 44  303,74


-  6 6 00  668,07



-  26,57 %






Title 4




4 1 3 27  671,38




4 9 9 13  347,62




-  8 5 85  676,24





-  17,20 %






5 0 0


Proceeds from the sale of movable property — Assigned revenue


1 25  528,05


1 22  275,75


3  252,30



2,66 %





5 0 2


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


2  822,81


2 22  064,49


- 2 19  241,68



-  98,73 %





5 0


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


1 28  350,86


3 44  340,24


- 2 15  989,38



-  62,73 %





5 2 0


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


217,13


11  779,87


-  11  562,74



-  98,16 %





5 2


Revenue from investments or loans granted, bank and other interest


217,13


11  779,87


-  11  562,74



-  98,16 %





5 5 0


Revenue from the proceeds of services supplied or work carried out for other institutions or bodies — assigned revenue


130,96


0,00


130,96



NA





5 5


Revenue from the proceeds of services supplied and work carried out


130,96


0,00


130,96



NA





5 7 0


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


2 39  866,34


1 32  432,03


1 07  434,31



81,12 %





5 7 3


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


6 44  626,02


5 85  755,07


58  870,95



10,05 %





5 7


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


8 84  492,36


7 18  187,10


1 66  305,26



23,16 %





5 8 1


Revenue from insurance payments received — Assigned revenue


3 18  337,63


2  669,97


3 15  667,66



11  822,89 %





5 8


Miscellaneous compensation


3 18  337,63


2  669,97


3 15  667,66



11  822,89 %






Title 5




1 3 31  528,94




1 0 76  977,18




2 54  551,76





23,64 %






9 0 0


Miscellaneous revenue


0,00


0,00


0,00



0,00 %





9 0


Miscellaneous revenue


0,00


0,00


0,00



0,00 %






Title 9




0,00




0,00




0,00





0,00 %







General total




4 2 6 59  200,32




5 0 9 90  324,80




-  8 3 31  124,48





-  16,34 %









ANNEX II
REVENUE SITUATION IN 2013 — ENTITLEMENTS ESTABLISHED AND ENTITLEMENTS CARRIED OVER











(EUR)





Budget lines


Heading


Initial Budget


Entitlements established 2013


Revenue recovered


Still to be recovered




4 0 0 0


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


2 3 2 77  000,00


2 3 0 51  377,62


2 3 0 51  377,62


0,00




4 0 4 0


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


3 3 93  000,00


32  658,09


32  658,09


0,00





total Chapter 4 0




2 6 6 70  000,00




2 3 0 84  035,71




2 3 0 84  035,71




0,00





4 1 0 0


Staff contributions to the pension scheme


1 8 1 24  000,00


1 6 1 55  664,42


1 6 1 55  664,42


0,00




4 1 1 0


Transfer or repayment of pension rights by staff


0,00


2 0 87  971,25


1 9 49  704,57


1 38  266,68





total Chapter 4 1




1 8 1 24  000,00




1 8 2 43  635,67




1 8 1 05  368,99




1 38  266,68






Title 4




4 4 7 94  000,00




4 1 3 27  671,38




4 1 1 89  404,70




1 38  266,68





5 0 0 1


Proceeds from the sale of other movable property — Assigned revenue


0,00


1 25  528,05


1 22  768,22


2  759,83




5 0 2 0


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


0,00


2  822,81


2  822,81


0,00





total Chapter 5 0




0,00




1 28  350,86




1 25  591,03




2  759,83





5 2 0 0


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


0,00


217,13


217,13


0,00





total Chapter 5 2




0,00




217,13




217,13




0,00





5 5 0 0


Proceeds from the supply of services and works for other institutions or bodies — Assigned revenue


0,00


130,96


130,96


0,00





total Chapter 5 5




0,00




130,96




130,96




0,00





5 7 0 0


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


0,00


2 39  866,34


87  148,94


1 52  717,40




5 7 3 0


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


0,00


6 44  626,02


6 31  653,61


12  972,41





total Chapter 5 7




0,00




8 84  492,36




7 18  802,55




1 65  689,81





5 8 1 0


Revenue from insurance payments received — Assigned revenue


0,00


3 18  337,63


1 37  092,63


1 81  245,00





total Chapter 5 8




0,00




3 18  337,63




1 37  092,63




1 81  245,00






Title 5




0,00




1 3 31  528,94




9 81  834,30




3 49  694,64





9 0 0 0


Miscellaneous revenue


0,00


0,00


0,00


0,00





total Chapter 9 0




0,00




0,00




0,00




0,00






Title 9




0,00




0,00




0,00




0,00






Total




4 4 7 94  000,00




4 2 6 59  200,32




4 2 1 71  239,00




4 87  961,32




















(EUR)





Budget lines


Heading


Carried over 2012 to 2013


Variations during 2013


Total carried over 2012 to 2013


Revenue from entitlements carried over


Still to be recovered




4 1 1 0


Transfer or repayment of pension rights by staff


1 62  574,34


-  6  417,85


1 56  156,49


99  912,52


56  243,97





total Chapter 4 1




1 62  574,34




-  6  417,85




1 56  156,49




99  912,52




56  243,97






Title 4




1 62  574,34




-  6  417,85




1 56  156,49




99  912,52




56  243,97





5 0 0 1


Proceeds from the sale of other movable property — Assigned revenue


0,00


0,00


0,00


0,00


0,00




5 0 2 0


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


4  944,77


-  120,00


4  824,77


4  399,77


425,00





total Chapter 5 0




4  944,77




-  120,00




4  824,77




4  399,77




425,00





5 5 0 0


Proceeds from the supply of services and works for other institutions or bodies — Assigned revenue


0,00


0,00


0,00


0,00


0,00





total Chapter 5 5




0,00




0,00




0,00




0,00




0,00





5 7 0 0


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


22  192,42


0,00


22  192,42


17  270,71


4  921,71




5 7 3 0


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


10  192,01


0,00


10  192,01


10  192,01


0,00





total Chapter 5 7




32  384,43




0,00




32  384,43




27  462,72




4  921,71






Title 5




37  329,20




-  120,00




37  209,20




31  862,49




5  346,71






Total




1 99  903,54




-  6  537,85




1 93  365,69




1 31  775,01




61  590,68








ANNEX III
COMPARISON BY CHAPTER OF 2012 AND 2013 IMPLEMENTATION OF APPROPRIATIONS











(EUR)





Chapters


Heading


Commitments 2013


Commitments 2012


Difference



Diff.%





1 0


Members of the Institution


3 2 1 79  432,31


3 0 8 95  975,25


1 2 83  457,06



4,15 %





1 2


Officials and temporary staff


20 0 9 65  738,47


19 6 7 30  313,46


4 2 35  425,01



2,15 %





1 4


Other staff and external services


1 6 2 38  217,27


1 4 9 19  828,06


1 3 18  389,21



8,84 %





1 6


Other expenditure relating to persons working with the institution


5 4 58  093,38


5 5 72  466,83


- 1 14  373,45



- 2,05 %





 



Title 1




25 4 8 41  481,43




24 8 1 18  583,60




6 7 22  897,83





2,71 %






2 0


Buildings and associated costs


6 1 8 86  134,57


7 0 3 58  308,36


-  8 4 72  173,79



-  12,04 %





2 1


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


1 8 9 55  545,09


1 8 6 11  025,71


3 44  519,38



1,85 %





2 3


Current administrative expenditure


2 5 99  421,16


1 7 10  641,60


8 88  779,56



51,96 %





2 5


Meetings and conferences


5 71  052,78


5 07  756,20


63  296,58



12,47 %





2 7


Information: Acquisition, archiving, production and distribution


2 9 92  227,08


4 2 31  054,65


-  1 2 38  827,57



-  29,28 %





 



Title 2




8 7 0 04  380,68




9 5 4 18  786,52




-  8 4 14  405,84





- 8,82 %






3 7


Expenditure relating to certain institutions and bodies


26  110,00


30  322,40


-  4  212,40



-  13,89 %





 



Title 3




26  110,00




30  322,40




-  4  212,40





-  13,89 %







General total




34 1 8 71  972,11




34 3 5 67  692,52




-  1 6 95  720,41





- 0,49 %









ANNEX IV
DETAILED IMPLEMENTATION OF APPROPRIATIONS IN 2013 (2013 APPROPRIATIONS AND APPROPRIATIONS AUTOMATICALLY CARRIED OVER FROM PRECEDING YEAR)
















(EUR)





 


Index 1 (appropriations in the financial year)


Index 4 (appropriations automatically carried over from previous year)




Budget headings


Initial budget


Transfers


Appropriations in the financial year


Commitments


Payments


Available commitments


Cancelled appropriations


Appropriations automatically carried over Year N-1


Payments out of carried over appropriations


Cancelled appropriations




(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6) = (4) — (5)


(7) = (3) — (4)


(8)


(9)


(10) = (8) — (9)




1 0 0 0 Remuneration and allowances


2 2 8 49  000,00


- 2 91  100,00


2 2 5 57  900,00


2 2 2 29  039,70


2 2 2 29  039,70


0,00


3 28  860,30


0,00


0,00


0,00




1 0 0 2 Entitlements on entering the service, transfer and leaving the service


5 65  000,00


2 91  100,00


8 56  100,00


8 05  581,33


7 97  031,52


8  549,81


50  518,67


1 24  709,57


28  633,36


96  076,21




1 0 2 Temoprary allowances


2 2 79  000,00


 


2 2 79  000,00


2 1 22  075,67


2 1 22  075,67


0,00


1 56  924,33


0,00


0,00


0,00




1 0 3 Pensions


6 6 66  000,00


 


6 6 66  000,00


6 3 81  515,42


6 3 81  515,42


0,00


2 84  484,58


0,00


0,00


0,00




1 0 4 Missions


2 88  000,00


 


2 88  000,00


2 88  000,00


62  617,84


2 25  382,16


0,00


1 64  304,46


53  746,73


1 10  557,73




1 0 6 Training


4 35  000,00


 


4 35  000,00


3 53  220,19


1 94  653,72


1 58  566,47


81  779,81


74  790,45


27  418,86


47  371,59




1 0 9 Provisional appropriation


2 75  000,00


 


2 75  000,00


0,00


0,00


0,00


2 75  000,00


0,00


0,00


0,00





Chapter 1 0 Members of the Institution




3 3 3 57  000,00




0,00




3 3 3 57  000,00




3 2 1 79  432,31




3 1 7 86  933,87




3 92  498,44




1 1 77  567,69




3 63  804,48




1 09  798,95




2 54  005,53





1 2 0 0 Remuneration and other rights


20 2 8 05  000,00


6 97  000,00


20 3 5 02  000,00


19 8 1 27  515,09


19 8 1 27  515,09


0,00


5 3 74  484,91


0,00


0,00


0,00




1 2 0 2 Paid overtime


7 28  500,00


 


7 28  500,00


6 48  040,54


6 48  040,54


0,00


80  459,46


0,00


0,00


0,00




1 2 0 4 Entitlements related to entering the service, transfer and leaving the service


2 9 08  000,00


- 6 97  000,00


2 2 11  000,00


2 1 90  182,84


2 0 69  425,50


1 20  757,34


20  817,16


2 32  173,40


33  668,74


1 98  504,66




1 2 2 Allowances on early termination of service


2 30  000,00


 


2 30  000,00


0,00


0,00


0,00


2 30  000,00


0,00


0,00


0,00




1 2 9 Provisional appropriation


1 7 28  000,00


 


1 7 28  000,00


0,00


0,00


0,00


1 7 28  000,00


0,00


0,00


0,00





Chapter 1 2 Officials and Temoprary staff




20 8 3 99  500,00




0,00




20 8 3 99  500,00




20 0 9 65  738,47




20 0 8 44  981,13




1 20  757,34




7 4 33  761,53




2 32  173,40




33  668,74




1 98  504,66





1 4 0 0 Other staff


5 2 00  000,00


6 45  000,00


5 8 45  000,00


5 8 33  162,37


5 8 33  162,37


0,00


11  837,63


0,00


0,00


0,00




1 4 0 4 In-service training and staff exchanges


6 76  000,00


- 2 24  000,00


4 52  000,00


4 52  000,00


4 45  976,98


6  023,02


0,00


82  622,64


6,23


82  616,41




1 4 0 5 Other external services


3 09  000,00


0,00


3 09  000,00


3 09  000,00


2 51  642,84


57  357,16


0,00


1 05  482,62


44  838,39


60  644,23




1 4 0 6 External services in the linguistic field


1 3 4 54  500,00


- 5 80  000,00


1 2 8 74  500,00


9 6 44  054,90


7 8 38  022,57


1 8 06  032,33


3 2 30  445,10


2 0 35  982,75


1 5 64  540,85


4 71  441,90




1 4 9 Provisional appropriation


47  000,00


0,00


47  000,00


0,00


0,00


0,00


47  000,00


0,00


0,00


0,00





Chapter 1 4 Other staff and external services




1 9 6 86  500,00




- 1 59  000,00




1 9 5 27  500,00




1 6 2 38  217,27




1 4 3 68  804,76




1 8 69  412,51




3 2 89  282,73




2 2 24  088,01




1 6 09  385,47




6 14  702,54





1 6 1 0 Miscellaneous expenditure for staff recruitment


2 78  500,00


 


2 78  500,00


1 86  266,59


1 73  450,75


12  815,84


92  233,41


29  870,98


8  951,59


20  919,39




1 6 1 2 Further training


1 5 34  000,00


 


1 5 34  000,00


1 4 61  639,85


8 79  878,63


5 81  761,22


72  360,15


6 70  940,72


6 15  040,64


55  900,08




1 6 2 Missions


3 46  500,00


 


3 46  500,00


3 46  500,00


2 34  909,12


1 11  590,88


0,00


72  680,84


17  025,72


55  655,12




1 6 3 0 Social welfare


43  000,00


 


43  000,00


0,00


0,00


0,00


43  000,00


0,00


0,00


0,00




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


2 67  500,00


 


2 67  500,00


2 42  534,79


2 20  621,19


21  913,60


24  965,21


9  870,94


5  450,64


4  420,30




1 6 5 0 Medical Service


1 89  000,00


 


1 89  000,00


1 53  445,95


92  696,50


60  749,45


35  554,05


96  398,98


47  751,17


48  647,81




1 6 5 2 Restaurants and canteens


1 98  000,00


30  000,00


2 28  000,00


1 92  267,20


92  112,19


1 00  155,01


35  732,80


48  195,36


47  169,28


1  026,08




1 6 5 4 Early childhood centre


2 9 50  000,00


 


2 9 50  000,00


2 8 75  439,00


2 2 25  661,91


6 49  777,09


74  561,00


6 62  700,86


3 47  095,23


3 15  605,63





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




5 8 06  500,00




30  000,00




5 8 36  500,00




5 4 58  093,38




3 9 19  330,29




1 5 38  763,09




3 78  406,62




1 5 90  658,68




1 0 88  484,27




5 02  174,41






Title 1 Persons working with the institution




26 7 2 49  500,00




- 1 29  000,00




26 7 1 20  500,00




25 4 8 41  481,43




25 0 9 20  050,05




3 9 21  431,38




1 2 2 79  018,57




4 4 10  724,57




2 8 41  337,43




1 5 69  387,14





2 0 0 0 Rent


1 3 1 32  000,00


1 0 09  501,80


1 4 1 41  501,80


1 4 1 41  501,80


1 4 1 41  501,80


0,00


0,00


10  924,15


6  375,94


4  548,21




2 0 0 1 Lease/purchase


3 0 0 30  000,00


-  1 5 20  097,02


2 8 5 09  902,98


2 8 5 08  992,69


2 8 1 36  437,34


3 72  555,35


910,29


3 46  532,08


2 04  047,79


1 42  484,29




2 0 0 3 Acquisition of immovable property


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




2 0 0 5 Construction of buildings


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




2 0 0 7 Fitting-out of premises


1 5 20  000,00


1 5 06  000,00


3 0 26  000,00


2 9 65  844,92


2 6 67  292,05


2 98  552,87


60  155,08


95  585,47


95  585,47


0,00




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


1 4 40  000,00


- 5 45  404,78


8 94  595,22


8 92  755,03


5 26  835,64


3 65  919,39


1  840,19


7 06  586,28


6 08  027,80


98  558,48




2 0 2 2 Cleaning and maintenance


7 1 53  000,00


- 2 00  000,00


6 9 53  000,00


6 7 76  041,04


5 4 74  955,77


1 3 01  085,27


1 76  958,96


9 76  733,58


9 35  021,07


41  712,51




2 0 2 4 Consumption of energy


2 8 70  000,00


- 4 80  000,00


2 3 90  000,00


2 3 03  350,57


1 8 82  044,08


4 21  306,49


86  649,43


4 65  176,23


4 03  034,21


62  142,02




2 0 2 6 Security and surveillance of buildings


5 6 84  000,00


0,00


5 6 84  000,00


5 6 84  000,00


4 7 13  782,58


9 70  217,42


0,00


5 75  616,60


4 69  386,37


1 06  230,23




2 0 2 8 Insurance


1 12  000,00


0,00


1 12  000,00


1 08  182,01


1 06  719,88


1  462,13


3  817,99


210,80


0,00


210,80




2 0 2 9 Other expenditure on buildings


3 24  000,00


2 30  000,00


5 54  000,00


5 05  466,51


4 52  392,79


53  073,72


48  533,49


54  027,78


28  238,57


25  789,21





Chapter 2 0 Buildings and associated costs




6 2 2 65  000,00




0,00




6 2 2 65  000,00




6 1 8 86  134,57




5 8 1 01  961,93




3 7 84  172,64




3 78  865,43




3 2 31  392,97




2 7 49  717,22




4 81  675,75





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


5 3 71  000,00


-  5  000,00


5 3 66  000,00


5 3 57  562,45


3 4 45  684,57


1 9 11  877,88


8  437,55


1 5 47  281,77


1 5 44  700,04


2  581,73




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


9 8 83  000,00


3 54  000,00


1 0 2 37  000,00


1 0 2 33  168,90


5 5 39  946,98


4 6 93  221,92


3  831,10


4 3 00  122,03


4 2 25  876,04


74  245,99




2 1 0 3 Telecommunications


8 00  000,00


 


8 00  000,00


7 70  692,69


5 20  506,79


2 50  185,90


29  307,31


2 57  928,63


2 38  661,42


19  267,21




2 1 2 Furniture


9 26  000,00


86  000,00


1 0 12  000,00


9 92  584,26


9 18  449,26


74  135,00


19  415,74


9 23  421,33


9 22  100,03


1  321,30




2 1 4 Technical equipment and installations


2 44  000,00


12  000,00


2 56  000,00


2 38  202,19


1 42  904,03


95  298,16


17  797,81


1 00  364,00


56  933,29


43  430,71




2 1 6 Vehicles


1 4 08  500,00


 


1 4 08  500,00


1 3 63  334,60


1 2 21  648,75


1 41  685,85


45  165,40


1 59  300,36


54  082,14


1 05  218,22





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




1 8 6 32  500,00




4 47  000,00




1 9 0 79  500,00




1 8 9 55  545,09




1 1 7 89  140,38




7 1 66  404,71




1 23  954,91




7 2 88  418,12




7 0 42  352,96




2 46  065,16





2 3 0 Stationery, office supplies and various consumables


7 36  000,00


- 2 13  000,00


5 23  000,00


5 22  507,12


4 45  420,32


77  086,80


492,88


97  417,45


91  667,74


5  749,71




2 3 1 Financial charges


20  000,00


 


20  000,00


15  086,25


9  939,80


5  146,45


4  913,75


5  950,79


3  093,53


2  857,26




2 3 2 Legal expenses and damages


20  000,00


 


20  000,00


17  343,80


0,00


17  343,80


2  656,20


8  579,00


4  845,00


3  734,00




2 3 6 Postal charges


3 50  000,00


45  000,00


3 95  000,00


3 60  000,00


2 67  694,42


92  305,58


35  000,00


1 72  627,52


78  935,95


93  691,57




2 3 8 Other administrative expenditure


1 7 17  000,00


 


1 7 17  000,00


1 6 84  483,99


1 5 29  211,78


1 55  272,21


32  516,01


1 13  450,44


95  715,93


17  734,51





Chapter 2 3 Current administrative expenditure




2 8 43  000,00




- 1 68  000,00




2 6 75  000,00




2 5 99  421,16




2 2 52  266,32




3 47  154,84




75  578,84




3 98  025,20




2 74  258,15




1 23  767,05





2 5 2 Reception and representation expenses


1 97  000,00


 


1 97  000,00


1 57  865,98


1 18  527,26


39  338,72


39  134,02


30  503,20


15  691,85


14  811,35




2 5 4 Meetings, congresses and conferences


3 26  000,00


 


3 26  000,00


2 65  437,23


1 06  114,53


1 59  322,70


60  562,77


1 52  922,25


84  948,48


67  973,77




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


1 73  500,00


 


1 73  500,00


1 47  749,57


1 04  923,81


42  825,76


25  750,43


35  118,04


16  767,30


18  350,74




2 5 7 Legal information service


0,00


 


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 2 5 Meetings and conferences




6 96  500,00




0,00




6 96  500,00




5 71  052,78




3 29  565,60




2 41  487,18




1 25  447,22




2 18  543,49




1 17  407,63




1 01  135,86





2 7 0 Limited consultations, studies and surveys


0,00


 


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




2 7 2 Documentation, library and archiving expenditure


1 3 33  500,00


 


1 3 33  500,00


1 3 33  500,00


1 0 67  843,44


2 65  656,56


0,00


2 13  430,69


1 96  563,90


16  866,79




2 7 4 0 Official Journal


6 30  000,00


52  000,00


6 82  000,00


6 82  000,00


6 82  000,00


0,00


0,00


1 33  590,41


1 31  526,22


2  064,19




2 7 4 1 General publications


1 1 85  000,00


- 2 02  000,00


9 83  000,00


9 76  727,08


4 88  363,58


4 88  363,50


6  272,92


2 0 80  623,97


1 7 61  709,47


3 18  914,50





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




3 1 48  500,00




- 1 50  000,00




2 9 98  500,00




2 9 92  227,08




2 2 38  207,02




7 54  020,06




6  272,92




2 4 27  645,07




2 0 89  799,59




3 37  845,48






Title 2 Buildings, furniture, equipment and miscellaneous operations expenditure




8 7 5 85  500,00




1 29  000,00




8 7 7 14  500,00




8 7 0 04  380,68




7 4 7 11  141,25




1 2 2 93  239,43




7 10  119,32




1 3 5 64  024,85




1 2 2 73  535,55




1 2 90  489,30





3 7 1 0 Court expenses


45  000,00


 


45  000,00


26  110,00


14  296,42


11  813,58


18  890,00


6  818,74


734,10


6  084,64




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


0,00


 


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 3 7 Expenditure relating to certain institutions and bodies




45  000,00




0,00




45  000,00




26  110,00




14  296,42




11  813,58




18  890,00




6  818,74




734,10




6  084,64






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




45  000,00




0,00




45  000,00




26  110,00




14  296,42




11  813,58




18  890,00




6  818,74




734,10




6  084,64





1 0 0 Provisional appropriations


0,00


 


0,00


0,00


0,00


0,00


0,00


 


 


0,00




1 0 1 Contingency reserve


0,00


 


0,00


0,00


0,00


0,00


0,00


 


 


0,00





Title 1 0 Other expenditure




0,00




0,00




0,00




0,00




0,00




0,00




0,00




0,00




0,00




0,00






Total




35 4 8 80  000,00




0,00




35 4 8 80  000,00




34 1 8 71  972,11




32 5 6 45  487,72




1 6 2 26  484,39




1 3 0 08  027,89




1 7 9 81  568,16




1 5 1 15  607,08




2 8 65  961,08








ANNEX V
USE OF ASSIGNED REVENUE IN 2013










(EUR)





 


Assigned revenue carried over 2012 to 2013


2013 Assigned revenue


Payments


Assigned revenue carried over (1) 2013 to 2014










1 0 —


Members of the institution






233,80


0,00


233,80


0,00










1 2 —


Officials and temporary staff






1 07  024,75


1 85  829,15


1 18  757,28


1 72  213,56










1 4 —


Other staff and external services






3  631,47


98,35


1  610,14


98,35










1 6 —


Other expenditure relating to persons working with the institution






498,13


9  397,11


1  176,29


8  718,51





Title 1 — Persons working with the institution




1 11  388,15




1 95  324,61




1 21  777,51




1 81  030,42











2 0 —


Buildings and associated costs






4 01  093,26


5 99  446,33


6 74  853,59


2 23  427,74










2 1 —


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






1 53  961,69


1 24  125,34


1 50  240,31


1 18  345,85










2 3 —


Current administrative expenditure






76  572,70


22  518,54


76  189,11


20  409,69










2 5 —


Expenditure on meetings and conferences






1  090,23


281,62


684,00


281,62










2 7 —


Information: acquisition, archiving, production and distribution






2 44  144,10


62  259,82


2 45  197,47


43  457,21





Title 2 — Buildings, furniture, equipment and miscellaneous operating expenditure




8 76  861,98




8 08  631,65




1 1 47  164,48




4 05  922,11











3 7 —


Expenditure relating to certain institutions and bodies






4  635,89


9  523,40


1  265,90


9  523,40





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




4  635,89




9  523,40




1  265,90




9  523,40






Total




9 92  886,02




1 0 13  479,66




1 2 70  207,89




5 96  475,93







(1)  Internal assigned revenue is carried over for one year only, in accordance with Article 14(b) of the new Financial Regulation.