Final report on budgetary and financial management 2015

Transcription

1 Directorate E Human Resources and Finance Unit E1 Budget & Finance The Accounting Officer Brussels, 16 June 2016 Final report on budgetary and financial management 2015 This report has been prepared in accordance with the Financial Regulation. In this report, the term 'Committee' and the acronym 'CoR' both refer to the Committee of the Regions. The acronym 'EESC' refers to the European Economic & Social Committee. All amounts are expressed in except otherwise stated. Some minor rounding difference can appear in the total of the various tables contained in this report. The report contains the following four sections: 1. Report on implementation of the General Budget 2015, section VII; 2. List of transfers of appropriations 2015; 3. Financial statements of the Committee as of December 31, 2015; 4. Situation of the premises of the Committee; 5. Main accounting principles (Signed) Tamara Hoffman The EU's Assembly of Regional and Local Representatives Rue Belliard/Belliardstraat Bruxelles/Brussel BELGIQUE/BELGIË Tel Fax EN

2 1. Report on implementation of the General Budget 2015, section VII 1.1 Overall comments Appropriations of the year (C1 credits) The approved CoR budget for 2015 was 88.9 mios, i.e. by 1.4% more than was available in Of that 0.9 mios has been put in reserve by the Budget Authority and it could have been released if the conditions in the cooperation agreement with the EP on the EP's Research Service were fulfilled and if it was really necessary. This left CoR with an available Budget of 88.0 mios. 98.2% or 87.2 mios of all appropriations have been committed by the end of 2015 and 88.4% or 78.5 mios have been paid (out of 88.9 mios) Commitments At the end of the year, the percentage committed from the approved budget was 98.2%. The mid-term budget execution and subsequent reallocation of the resources at the end of the year contributed to achieve this result. By the end of December 2015, the commitment execution rate for Title 1 "Expenditure relating to persons working with the Committee" was 99.7% and 97.7% for Title 2 "Buildings, equipment and miscellaneous operating expenditure". There were some 1.6 mios or 1.8% of all C1 credits left uncommitted at the end of the year and thus were returned back to the EU budget, including 0.9 mios reserve established by the Budget Authority and not used by the CoR during the year. Both in relative and monetary terms, this was slightly more compared to the result of 2014 where 1.3 mios (1.5%) were left uncommitted in C1 credits Payments The overall execution rate for payments at the end of December 2015 was 88.4%, slightly below the recent years 2014 (89.8%), 2013 (89.2%), or 2012 (89.4%). However, the final payment execution rate at the end of the budget cycle will be higher, as part of the committed credits related to 2015 was carried forward to C8 credits of 2016 and will be paid in The actual payment execution rate for 2015 will only be known by the end of 2016 when the final payment execution rate of C8 credits of 2016 will be determined. Title 1: Expenditure relating to persons working with the Committee In this title, most of the payments relates to staff remunerations. For budgetary items 1200, 1202 and 1204, the total budget amounted to 45.1 mios of which nearly 100% was paid as at 31 December This is higher in percentage than in December 2014, when 46.3 mios or 98.9% were paid out. Lower payments in monetary Page 2 of 40

3 terms are to a large extent the result of the high vacancy rates and transfer of staff to the Research Centre of the EP. At the end of the year, the amount of 7.8 mios or 89.6% was paid from budget item 1004 "Members travel and subsistence allowances, attendance at meetings and associated expenditure". This is comparable in percentage but slightly more in monetary terms than in the same period of the last year (90.5% and 7.5 mios respectively). Title 2: Buildings, equipment and miscellaneous operating expenditure In total, 74.0 % of the Title 2 budget was paid out by the end of the year 2015, principally due to the 83.2% payment execution rate of chapter 20 "Buildings and associated costs". The other chapters of Title 2 showed lower payment execution rates in comparison with 2014 and 2013 The following table gives a comparative overview of execution rates for commitments and payments per title, at the end of December for the years 2015, 2014 and Budget 000 Outturn as at end December Commitments Payments Budget 000 Commitments Payments Budget 000 Commitments Payments T % 95.2% % 93.8% % 93.2% T % 74 % % 78.6% % 77.7% T Total % 88.4% % 89.8% % 89.2% Title 1: Expenditure relating to persons working with the Committee The execution rate for commitments as at 31 December 2015 is higher than the respective rate in 2014 and in The payment execution rate (more representative indicator) is also higher than in 2014 and in This is to a large extent the result of the sizable reallocation of appropriations carried out at the end of 2015 when substantial amounts were transferred out of Title 1 (to Title 2). Title 2: Buildings, equipment and miscellaneous operating expenditure The execution rate for commitments and payments as at 31 December 2015 was lower than the equivalent rate in 2014 and This is also to a large extent the result of the same reallocation of appropriations carried out at the end of 2015 when substantial amounts were transferred into Title 2 (from Title 1). Page 3 of 40

4 1.1.2 Carried forward appropriations (C8 credits) The appropriations committed in 2014 but not yet paid out by the end of that year were carried forward and converted into C8 credits of In total, 7.8 mios or 8,9% of the CoR's 2014 budget were transferred into C8 credits during January This amount was broken down as follows: 7.6 mios derived from C1 credits and 0.2 mios derived from C4 credits of The total amount of C8 credits carried forward from 2014 to 2015 was higher in monetary and percentage terms than in the previous year when 7 mios (or 8.1% of the CoR's 2013 budget) was carried forward to The following table gives a summary of the carried forward appropriations from 2014 to 2015 (C8) as at 31 December 2015 ( and %). Carried forward appropriations 2014 to 2015 Budget ( ) Commitments Payments T % 65% T % 81.5% Total % 74.8% At the end of December 2015, the execution rate for C8 credits of 2015 was 74.8%. In total 5.8 mios were paid out during this year. This is well below the rates observed in previous years, i.e. in 2014 (84.4%) and 2013 (85.7%). As a consequence, 2.0 million or 25.2% of C8 credits of 2015 was left unutilised and returned back to the EU budget at the end of Summary of funds returned to the EU budget at the end of 2015 At the end of the financial year 2015, the Committee returned some 3.6 mios to the EU budget. This amount represented all unutilised funds for C1 ( 1.6 mios) and C8 ( 2 mios) credits in 2015 and equals to 4,1% of CoR 2015 Budget. This was more than in 2014 when a total of some 2.4 mios or 2.7% of 2014 CoR's budget was left unutilised and therefore returned. For comparison, 4.3% were left unutilized in 2013 and only 2.1% were left unutilised in 2010, the lowest, and best, year so far. The amount returned to EU budget at the end of 2015 was a total comprising two main elements: The first element is 1.6 mios in 2015 C1 budget appropriations that were not committed by the end of the year. 0.9 mios of that is on the account of reserves established by the Budget Authority and not released during the year. The second element is 2.0 mios in 2015 C8 appropriations, (i.e. C budget appropriations carried over to 2015), that were not paid out by the end of the year Page 4 of 40

5 1.2 Detailed execution analysis Execution tables Appropriations 2015 (C1 Credits) Ch. / Item Description Budget [a] Commit. [b] % [b/a] Payments [c] % [c/a] 10 Members of the Committee 8,760,603 8,760, % 7,839, % 1000 Salaries, allowances and payments 88,000 88, % 75, % 1004 Travel and subsistence allowances, attendance at meetings and associated expenditure 8,657,603 8,657, % 7,758, % 105 Courses for Members of the Committee 15,000 15, % 5, % 12 Officials and temporary staff 45,130,577 45,108, % 45,108, % 1200 Remuneration and allowances 44,896,850 44,877, % 44,877, % 1202 Paid overtime 33,727 32, % 32, % 1204 Entitlements in connection with entering the service, transfer and leaving the service 200, , % 198, % 129 Provisional appropriation 0 0 N/A 0 N/A 14 Other staff and outside services 7,898,733 7,739, % 6,194, % 1400 Other staff 2,725,317 2,635, % 2,572, % 1402 Interpreter services 3,730,760 3,730, % 2,439, % 1404 Graduate traineeships, grants and exchanges of officials 595, , % 546, % 1408 Entitlements in connection with entering the service, transfer and leaving the service 95,000 73, % 73, % 1420 Supplementary services for the translation service 397, , % 307, % 1422 Expert advice connected with consultative work 355, , % 255, % 16 Other expenditure relating to persons working with the Committee 1,755,070 1,743, % 1,327, % 1610 Miscellaneous expenditure on recruitment 35,000 32, % 15, % 1612 Further training, retraining and information for staff 435, , % 295, % 162 Staff mission costs 417, , % 278, % 1630 Social welfare 20,000 13, % 4, % 1632 Social contacts between members of staff and other social measures 28,500 26, % 23, % 1633 Transport/mobility 62,000 62, % 17, % 1634 Medical service 80,000 79, % 30, % 1638 Early Childhood Centre and approved day nurseries 677, , % 660, % 20 Buildings and associated costs 16,022,270 15,599, % 13,336, % 2000 Rent 1,539,779 1,539, % 1,519, % 2001 Annual lease payments 8,835,200 8,835, % 8,812, % 2007 Fitting-out of premises 1,392,915 1,134, % 0 0.0% 2008 Other expenditure on buildings 74,505 74, % 26, % 2022 Cleaning and maintenance 1,873,942 1,841, % 1,227, % 2024 Energy consumption 585, , % 177, % 2026 Security and surveillance of buildings 1,681,916 1,660, % 1,572, % 2028 Insurance 38,293 3, % % 21 Data processing, equipment and furniture: purchase, hire and maintenance 4,367,474 4,275, % 2,903, % 2100 Purchase, service and maintenance of equipment and software; related work 1,203,463 1,201, % 956, % 2102 Outside assistance in connection with the operation, development and maintenance of software systems 2,102,395 2,100, % 1,296, % 2103 Telecommunications 186, , % 186, % 212 Furniture 97,846 71, % 37, % Page 5 of 40

6 214 Technical equipment and installations 705, , % 378, % 216 Vehicles 71,984 71, % 47, % 23 Current administrative expenditure 345, , % 221, % 230 Stationery, office supplies and miscellaneous consumables 133, , % 111, % 231 Financial charges 1,125 1, % % 232 Legal costs and damages 30,000 30, % 3, % 236 Postage on correspondence and delivery charges 61,800 51, % 23, % 238 Other administrative expenditure 118, , % 81, % 25 Meetings and conferences 649, , % 424, % 2540 Miscellaneous expenditure on internal meetings 110, , % 80, % 2541 Observers 52,000 52, % 40, % 2542 Meetings, congresses and conferences 377, , % 262, % 2546 Representation expenses 109, , % 40, % 26 Expertise and information 3,057,175 3,036, % 1,190, % 2600 Expenditure on publishing, dissemination of information and participation in public events 684, , % 383, % 2602 General publications 893, , % 326, % 2604 Official Journal 150, , % 109, % 2620 External expertise and studies 522, , % 91, % 2622 Documentation and library expenditure 98,001 83, % 67, % 2624 Expenditure on archive resources 248, , % 47, % 264 Expenditure on publishing, dissemination of information and participation in public events: information and communication activities 460, , % 165, % Reserve 880, % 0 0% Total Budget: 88,867,199 87,225,400 98,2% 78,544,638 88,4% Page 6 of 40

7 Carried forward appropriations (C8 credits) Ch. / Item Description Budget [a] Commit. [b] % [b/a] Payments [c] % [c/a] 10 Members of the Committee 817, , % 766, % 1000 Salaries, allowances and payments 8,977 4, % 4, % 1004 Travel and subsistence allowances, attendance at meetings and associated expenditure 793, , % 757, % 105 Courses for Members of the Committee 14,792 14, % 4, % 12 Officials and temporary staff 0 0 N/A 0 N/A 1200 Remuneration and allowances 0 0 N/A 0 N/A 1202 Paid overtime 0 0 N/A 0 N/A 1204 Entitlements in connection with entering the service, N/A transfer and leaving the service 0 0 N/A Provisional appropriation 0 0 N/A 0 N/A 14 Other staff and outside services 2,019,428 1,943, % 1,028, % 1400 Other staff 38,986 36, % 36, % 1402 Interpreter services 1,714,803 1,709, % 907, % 1404 Graduate traineeships, grants and exchanges of officials 23,386 8, % 8, % 1408 Entitlements in connection with entering the service, transfer and leaving the service 63,357 12, % 12, % 1420 Supplementary services for the translation service 47,606 44, % 44, % 1422 Expert advice connected with consultative work 131, , % 17, % 16 Other expenditure relating to persons working with the Committee 329, , % 264, % 1610 Miscellaneous expenditure on recruitment 10,262 7, % 7, % 1612 Further training, retraining and information for staff 170, , % 164, % 162 Staff mission costs 68,887 26, % 26, % 1630 Social welfare 6,246 1, % 1, % 1632 Social contacts between members of staff and other social measures % % 1633 Transport/mobility 39,101 31, % 31, % 1634 Medical service 23,268 22, % 22, % 1638 Early Childhood Centre and approved day nurseries 10,398 10, % 10, % 20 Buildings and associated costs 1,900,413 1,449, % 1,342, % 2000 Rent 41,883 41, % 10, % 2001 Annual lease payments 28,592 5, % 5, % 2007 Fitting-out of premises 740, , % 731, % 2008 Other expenditure on buildings 82,814 80, % 80, % 2022 Cleaning and maintenance 446, , % 407, % 2024 Energy consumption 479, , % 103, % 2026 Security and surveillance of buildings 79,475 78, % 3, % 2028 Insurance 1, % % 21 Data processing, equipment and furniture: purchase, hire and maintenance 862, , % 789, % 2100 Purchase, service and maintenance of equipment and software; related work 247, , % 241, % 2102 Outside assistance in connection with the operation, development and maintenance of software systems 291, , % 271, % 2103 Telecommunications 4, % 0 0.0% 212 Furniture 49,456 49, % 49, % 214 Technical equipment and installations 254, , % 224, % 216 Vehicles 14,478 2, % 2, % 23 Current administrative expenditure 70,146 59, % 56, % 230 Stationery, office supplies and miscellaneous consumables 20,443 19, % 19, % Page 7 of 40

8 231 Financial charges % % 232 Legal costs and damages 8,542 8, % 6, % 236 Postage on correspondence and delivery charges 23,804 18, % 18, % 238 Other administrative expenditure 16,912 13, % 11, % 25 Meetings and conferences 329, , % 260, % 2540 Miscellaneous expenditure on internal meetings 25,878 10, % 10, % 2541 Observers 10,159 10, % 8, % 2542 Meetings, congresses and conferences 230, , % 210, % 2546 Representation expenses 62,809 36, % 32, % 26 Expertise and information 1,475,211 1,447, % 1,329, % 2600 Expenditure on publishing, dissemination of information and participation in public events 430, , % 400, % 2602 General publications 267, , % 251, % 2604 Official Journal 4, % 0 0.0% 2620 External expertise and studies 350, , % 350, % 2622 Documentation and library expenditure 42,861 42, % 42, % 2624 Expenditure on archive resources 87,448 87, % 81, % 264 Expenditure on publishing, dissemination of information and participation in public events: information and communication activities 292, , % 202, % Total Budget: 7,803,305 7,042, % 5,837, % Page 8 of 40

9 Appropriations corresponding to assigned revenue of the year (C4 credits) Ch. / Item Description Budget [a] Commit. [b] % [b/a] Payments [c] % [c/a] 10 Members of the Committee 4,360 0 NA 0 NA 1000 Salaries, allowances and payments 0 0 NA 0 0.0% 1004 Travel and subsistence allowances, attendance at meetings and associated expenditure 4, % 0 NA 105 Courses for Members of the Committee 0 0 NA 0 NA 12 Officials and temporary staff 0 0 NA 0 NA 1200 Remuneration and allowances 0 0 NA 0 NA 1202 Paid overtime 0 0 NA 0 NA 1204 Entitlements in connection with entering the service, transfer and leaving the service 0 0 NA 0 NA 129 Provisional appropriation 0 0 NA 0 NA 14 Other staff and outside services 6,911 6, % 6, % 1400 Other staff 0 0 NA 0 NA 1402 Interpreter services 6,608 6, % 6, % 1404 Graduate traineeships, grants and exchanges of officials 0 0 NA 0 NA 1408 Entitlements in connection with entering the service, NA transfer and leaving the service 0 0 NA Supplementary services for the translation service 0 0 NA 0 NA 1422 Expert advice connected with consultative work % 0 NA 16 Other expenditure relating to persons working with the Committee 3,783 0 NA 0 NA 1610 Miscellaneous expenditure on recruitment 0 0 NA 0 NA 1612 Further training, retraining and information for staff 0 0 NA 0 NA 162 Staff mission costs 2, % 0 NA 1630 Social welfare 0 0 NA 0 NA 1632 Social contacts between members of staff and other social measures 1, % 0 NA 1633 Transport/mobility 0 0 NA 0 NA 1634 Medical service 0 0 NA 0 NA 1638 Early Childhood Centre and approved day nurseries 0 0 NA 0 NA 20 Buildings and associated costs 1,826,233 1,826, % 1,717, % 2000 Rent 0 0 NA 0 NA 2001 Annual lease payments 1,102,361 1,102, % 1,084, % 2007 Fitting-out of premises 0 0 NA 0 NA 2008 Other expenditure on buildings 1,500 1, % 0 0.0% 2022 Cleaning and maintenance 0 0 NA 0 NA 2024 Energy consumption 692, , % 603, % 2026 Security and surveillance of buildings 0 0 NA 0 NA 2028 Insurance 29,905 29, % 29, % 21 Data processing, equipment and furniture: purchase, hire and maintenance 19,957 11, % 11, % 2100 Purchase, service and maintenance of equipment and software; related work % 0 0.0% 2102 Outside assistance in connection with the operation, development and maintenance of software systems 0 0 NA 0 NA 2103 Telecommunications 8, % 0 0.0% 212 Furniture 0 0 NA 0 NA 214 Technical equipment and installations 11,049 11, % 11, % 216 Vehicles 0 0 NA 0 NA 23 Current administrative expenditure % 0 0.0% Page 9 of 40

10 230 Stationery, office supplies and miscellaneous consumables 0 0 NA 0 NA 231 Financial charges 0 0 NA 0 NA 232 Legal costs and damages 0 0 NA 0 NA 236 Postage on correspondence and delivery charges 0 0 NA 0 NA 238 Other administrative expenditure 0 0 NA 0 NA 25 Meetings and conferences 6,000 6, % % 2540 Miscellaneous expenditure on internal meetings 0 0 NA 0 NA 2541 Observers 0 0 NA 0 NA 2542 Meetings, congresses and conferences 6,000 6, % % 2546 Representation expenses 0 0 NA 0 NA 26 Expertise and information % 0 0.0% 2600 Expenditure on publishing, dissemination of information and participation in public events 0 0 NA 0 NA 2602 General publications 0 0 NA 0 NA 2604 Official Journal 0 0 NA 0 NA 2620 External expertise and studies 0 0 NA 0 NA 2622 Documentation and library expenditure 0 0 NA 0 NA 2624 Expenditure on archive resources 0 0 NA 0 NA 264 Expenditure on publishing, dissemination of information and participation in public events: information and communication activities 0 0 NA 0 NA Total Budget: 1,867,243 1,850, % 1,735, % Page 10 of 40

11 Appropriations corresponding to assigned revenue carried over from previous year (C5 credits) Ch. / Item Description Budget [a] Commit. [b] % [b/a] Payments [c] % [c/a] 10 Members of the Committee % 0 0.0% 1000 Salaries, allowances and payments 0 0 NA 0 NA 1004 Travel and subsistence allowances, attendance at meetings and associated expenditure 0 0 NA 0 NA 105 Courses for Members of the Committee 0 0 NA 0 NA 12 Officials and temporary staff % 0 0.0% 1200 Remuneration and allowances 0 0 NA 0 NA 1202 Paid overtime 0 0 NA 0 NA 1204 Entitlements in connection with entering the service, transfer and leaving the service 0 0 NA 0 NA 129 Provisional appropriation 0 0 NA 0 NA 14 Other staff and outside services 5,105 4, % 4, % 1400 Other staff 0 0 NA 0 NA 1402 Interpreter services 4,852 4, % 4, % 1404 Graduate traineeships, grants and exchanges of officials 0 0 NA 0 NA 1408 Entitlements in connection with entering the service, transfer and leaving the service 0 0 NA 0 NA 1420 Supplementary services for the translation service 0 0 NA 0 NA 1422 Expert advice connected with consultative work % 0 0.0% 16 Other expenditure relating to persons working with the Committee 22,228 22, % 1, % 1610 Miscellaneous expenditure on recruitment 0 0 NA 0 NA 1612 Further training, retraining and information for staff 0 0 NA 0 NA 162 Staff mission costs 0 0 NA 0 NA 1630 Social welfare 0 0 NA 0 NA 1632 Social contacts between members of staff and other social measures 0 0 NA 0 NA 1633 Transport/mobility 0 0 NA 0 NA 1634 Medical service 0 0 NA 0 NA 1638 Early Childhood Centre and approved day nurseries 22,228 22, % 1, % 20 Buildings and associated costs 20,201 20, % 10, % 2000 Rent 0 0 NA 0 NA 2001 Annual lease payments 0 0 NA 0 NA 2007 Fitting-out of premises 0 0 NA 0 NA 2008 Other expenditure on buildings 0 0 NA 0 NA 2022 Cleaning and maintenance 0 0 NA 0 NA 2024 Energy consumption 0 0 NA 0 NA 2026 Security and surveillance of buildings 0 0 NA 0 NA 2028 Insurance 20,201 20, % 10, % 21 Data processing, equipment and furniture: purchase, hire and maintenance 6,912 6, % 6, % 2100 Purchase, service and maintenance of equipment and software; related work 0 0 NA 0 NA 2102 Outside assistance in connection with the operation, development and maintenance of software systems 0 0 NA 0 NA 2103 Telecommunications 6,912 6, % 6, % 212 Furniture 0 0 NA 0 NA 214 Technical equipment and installations 0 0 NA 0 NA 216 Vehicles 0 0 NA 0 NA 23 Current administrative expenditure % 0 0.0% 230 Stationery, office supplies and miscellaneous consumables 0 0 NA 0 NA Page 11 of 40

12 231 Financial charges 0 0 NA 0 NA 232 Legal costs and damages 0 0 NA 0 NA 236 Postage on correspondence and delivery charges 0 0 NA 0 NA 238 Other administrative expenditure 0 0 NA 0 NA 25 Meetings and conferences 1, % 0 0.0% 2540 Miscellaneous expenditure on internal meetings 0 0 NA 0 NA 2541 Observers % 0.0% 2542 Meetings, congresses and conferences 0 0 NA 0 NA 2546 Entertainment and representation expenses % 0.0% 26 Expertise and information % 0 0.0% 2600 Expenditure on publishing, dissemination of information and participation in public events 0 0 NA 0 NA 2602 General publications 0 0 NA 0 NA 2604 Official Journal 0 0 NA 0 NA 2620 External expertise and studies 0 0 NA 0 NA 2622 Documentation and library expenditure 0 0 NA 0 NA 2624 Expenditure on archive resources 0 0 NA 0 NA 264 Expenditure on publishing, dissemination of information and participation in public events: information and communication activities 0 0 NA 0 NA Total Budget: 55,460 54, % 23, % Page 12 of 40

13 1.2.2 Comments (C1 credits) Chapter 10 Members Budgetary item 1000 This budgetary item includes the fixed contributions to the Members for their internet & office costs but also the cost of insurance premium for sickness and accidents. The below table gives the allocation for the two types of costs and the comparative information for the payment execution Budget Commitments % Payments % Payments % Internet & office costs , , Insurance costs , , ,1 Total , , ,8 The low payment execution rate for the insurance element resulted from the payment scheme in place with the insurance company: invoice related to year N is only received in year N+1 and paid using carried forward appropriations. An amount of of appropriations was transferred from other budgetary items in the course of Budgetary item 1004 This budgetary item includes the fixed meeting allowances and transports re-imbursements to the Members that attended official meetings of the Committee during the year. In total, reimbursement requests were submitted by effective and alternate Members by the end of 2015, of which 72 were put on hold given the lack of supporting documents (compared to 73 in 2014, 58 in 2013 and 2012). Those reimbursements covered travel days and meeting days. The following table details the cumulated payments made to Members for the various types of meetings with a comparison to 2014, 2013 and Meetings Plenary sessions & Bureau meetings in Brussels Extraordinary bureau meetings outside Brussels Conference of Presidents Thematic commissions Commission for Administrative & Financial Affairs (CAFA) Working Groups Political Groups Seminars & Conferences President Individual attendances Other Athens Summit Copenhagen Summit Total The payments in 2014 were lower due to the fact that two commission meetings had been cancelled. In 2015 all statutory foreseen commission meeting did take place. Page 13 of 40

14 The following table indicates the number of days of travels and meetings since 2010: Year Travel days Meeting days The surplus of this budgetary item, was carried forward to 2016 and was used to fund: the abovementioned 72 pending files for an estimated total of ; the cost of meetings that took place early 2016 and for which formal invitations were sent in 2015 for the remaining budget. An amount of of appropriations was transferred to other budgetary items in the course of Budgetary item 105 This budgetary item includes the contribution of the Committee to the costs of training of the Members (linguistic and others). In 2015, 12 requests were financed for a total of (compared to in 2014, in 2013, in 2012, and in 2011). 17 additional requests, related to 2015, are expected to be received in the course of 2016 and paid using carried forward credits Chapter 12 Officials and temporary staff Budgetary item 1200 This budgetary item includes the various remuneration costs paid to the active staff members during the year 2015 based on the authorised establishment plan and in compliance with the rights established by the Staff Regulation and the Appointing Authority. The following table indicates the various remuneration costs paid in 2015 and their comparative amounts for the years 2014 and Basic pays Expatriation allowances Child allowances Sickness insurance contributions Annual trip contributions Accident insurance contributions Secretarial allowances Unemployment insurance contributions Other allowances and reimbursements Total An amount of of appropriations was transferred to other budgetary items in the course of 2015 (net effect). Page 14 of 40

15 Budgetary item 1202 This budgetary item includes the overtime paid to staff members during the year. The payments decreased over the last two years thanks to flexitime and the eight hour regime. An amount of of appropriations was transferred to other budgetary items in the course of Budgetary item 1204 This budgetary item includes the amounts paid to staff members during the year further to entering, transfers or ending of service for the Committee. The following table indicates the various types of entitlements paid in 2015 and their comparative amounts for the years 2014 and Moving costs Travel costs Daily allowances Installation allowances Balance with other Institutions Layoff indemnities Total An amount of of appropriations was transferred to other budgetary items in the course of Budgetary item 129 This budgetary item is intended to cover the potential costs resulting from any remuneration adaptation that could have occurred during the year. The total amount of the foreseen budget ( ) was transferred to other budgetary items in the course of Chapter 14 Other staff & outside services Budgetary item 1400 This budgetary item includes the amounts paid to contractual and interim agents as well as to the medical and special advisors working for the Committee. The following table indicates the amounts paid to each type of other staff in 2015 and their comparative amounts for the years 2014 and Contractual agents Interim agents Medical and special advisor Total Page 15 of 40

16 The increase for contractual agents is explained on the one hand by the new organigram and on the other hand by the "Resource efficient multilingualism strategy" in Directorate for Translations. Both of these operations have been temporally supported by contractual agents to ensure the continuity of the operations in the services concerned. An amount of of appropriations was therefore transferred from other budgetary items in the course of 2015 (net effect). Budgetary item 1402 This budgetary item includes the amounts paid for the interpretation services of the Commission and the European Parliament. In 2015, the payment execution rate slightly increased compared to the previous year (from 61.8% to 65.4%). Besides the fact that the two other institutions still need to submit their final debit notes for November and December 2015, it is estimated that a surplus of 0.4 million will remain. This surplus will finance the interpretation services for meetings held in January and February 2016 for which the interpretation services have already been ordered in A total amount of of appropriations was transferred to other budgetary items in the course of Budgetary item 1404 This budgetary item includes the allowances paid to seconded national experts and to trainees. The following table indicates the amounts paid for each type of costs in 2015 and their comparative amounts for the years 2014 and Seconded National Experts Trainees Total An amount of of appropriations was transferred to other budgetary items in the course of Budgetary item 1408 This budgetary item is used to cover outsourcing costs for files related to pensions and departures such as unemployment benefits, transfers of pension rights and recalculations in accordance with the terms of a Service Level Agreement between the CoR and the Commission. An amount of of appropriations was transferred from other budgetary items in the course of Budgetary item 1420 This budgetary item includes the costs of the translation works outsourced to external third parties. The budget execution rate is 98.7%. The allocated resources for this budget line were substantially increased in 2015 following the cooperation agreement signed with the EP. However, during the year an amount of was transferred to other budgetary items. Page 16 of 40

17 The availability of appropriations under the item can be explained by the fact that structural outsourcing can only be increased progressively because (i) staff transfers to EP RS and internal redeployments on a voluntary basis has taken longer than expected, and (ii) translation workload in 2015 has not increased. A too quick increase in the structural outsourcing would lead to a poor use of in-house translation capacity and would induce high operational risks. For those reasons, the outsourcing target for 2015 has been set at 10%. Outsourcing volumes are expected to increase further to 15% in 2016 and 20% in The budget spending for outsourcing can only be foreseen approximately as outsourcing depends on the input. In addition, Directorate for Translations is in the middle of a transition period with progressive reduction of inhouse capacity and corresponding increase in outsourcing. Budgetary item 1422 This budgetary item includes the travel reimbursements and allowances granted to experts and speakers invited in the context of the consultative works or other events of the Committee. The following table indicates the cumulated amounts paid to experts and speakers in 2015 and their comparative amounts for the years 2014 and Experts Speakers Total The payment execution rate slightly increased in total compared to the previous year (71.9% compared to 70.8% in 2014) but the paid amount decreased. This is mainly explained by a decrease in the number of claims received (252 in 2015 compared to 274 in 2014). 20 files were put on hold given the lack of supporting documents (compared to 25 in 2014 or 20 in 2013) and will be paid in 2016 with the reported credit once these files are completed according to the regulation. An amount of of appropriations was transferred to other budgetary items in the course of Chapter 16 Other expenditure relating to persons working with the Committee Budgetary item 1610 This budgetary item includes the costs of recruitment of new staff on the basis of the declarations of travel and subsistence allowances submitted after the interviews and/or medical check-up according to the provisions applicable. The payment execution rate decreased compared to the previous year (from 66.7% to 45.4%). By nature, related expenses are difficult to predict. An amount of of appropriations was transferred to other budgetary items in the course of Budgetary item 1612 This budgetary item includes the costs of trainings (internal or external) organised for staff working for the Committee. Compared to the previous year, the payment execution rate increased (from 59.9% to 68%). Page 17 of 40

18 The remaining payments will be made in 2016 (using carried forward appropriations) upon receipt of the corresponding invoices. The final execution rate of 2016 C8 credits is expected to be close to 100%. A total amount of of appropriations was transferred from other budgetary items in the course of Budgetary item 162 This budgetary item includes the costs of missions for staff working for the Committee (travel costs & fixed allowances). The payment execution rate decreased compared to the previous year (from 84.6% to 66.8%). However, taking into account the missions scheduled early 2016 that were authorized at the end of 2015, the final budget consumption (C1 and C8 credits together), is expected to be around 90%. A total amount of of appropriations was transferred from other budgetary items in the course of 2015 but it proved to be unnecessary as the actual number and costs of missions were lower than foreseen. Budgetary item 1630 This budgetary item is used for occasional assistance expenses to officials or temporary agents (or their relatives) facing difficult situations, in the context of an inter-institutional policy agreed on this matter. The payment execution rate decreased compared to the previous year (from 48.1% to 22.8%). By nature, related expenses are difficult to predict. Budgetary item 1632 This budgetary item includes the contribution of the Committee to the Staff Committee as well as the costs related to internal social events (i.e. '20 years of service' ceremony, support to military protection, etc) and legal advices to staff members. The payment execution decreased compared to previous year (from 97% to 83.6%). Budgetary item 1633 This budgetary item includes the costs related to the mobility policy applied by the Committee towards its staff starting from January 1 st, 2010 (inter-institutional policy). The low payment execution rate is explained by the policy that foresees that requests for reimbursements are submitted at the expiration of the subscription period. As a consequence, most requests of staff members are received after year-end and are thus reimbursed from the carried forward appropriations. An amount of of appropriations was transferred from other budgetary items in the course of Budgetary item 1634 This budgetary item includes the costs of the compulsory medical visits for the staff members as well as medical furniture's, medical controls, medicines and other expenses considered as medically necessary. The low payment execution rate (37.9% compared to 49.3% in 2014) is explained by (i) the fact that several reimbursement requests had not been introduced before the end of 2015 and are expected to arrive in 2016 and (ii) some invoices for medical equipment, training for social workers are to be received in An amount of of appropriations was transferred to other budgetary items in the course of Page 18 of 40

19 Budgetary item 1638 This budgetary item includes the contribution of the Committee to the inter-institutional children gardens and early childhood centres used by its staff members, the costs of which increased constantly over the last years. In 2015, the payment rate remained stable compared to the previous year (97.5%). An amount of of appropriations was transferred from other budgetary items in the course of Chapter 20 Buildings & associated costs Budgetary item 2000 This budgetary item includes: The contribution of the Committee to the renting fees & related charges of the building VMA (Van Maerland rented to the Commission) but practically paid by the EESC that is acting as the single paying agent towards the Commission; The cost for the renting of rooms for plenary sessions within the facilities of other European Institutions (Parliament). The following table indicates the two types of costs paid in 2015 and their comparative amounts for the years 2014 and Renting fee & charges VMA building Renting rooms for plenary sessions Total The situation is comparable to Last year, the decrease in the costs for renting rooms for plenary sessions was explained by the fact that 2 out of 5 meetings were held cost free in the Charlemagne building, that no extra rent needed to be paid for meetings held outside Brussels and the fact that the co-organizer of the Summit did put the premises at the disposal of the Committee free of charge. An amount of of appropriations was transferred to other budgetary items in the course of Budgetary item 2001 This budgetary item includes the contribution of the Committee to the annual lease payments paid for the 5 following buildings: JDE, BvS, REM, TR74 & B68 (more detailed information regarding buildings is available in section 3 and 4). It also includes the annual renting fees for bridges and accesses between those buildings. For the 5 leased buildings, the Committee is co-lessee together with the EESC and acted, in 2015, as the single paying agent towards external lessors of all building except for the JDE. On its side, the EESC paid its contribution directly to the Committee through inter-entity invoicing arrangements (as in previous years). The following table indicates the two types of costs paid in 2015 (with C1 credits) and their comparative amounts for the years 2014 and Lease payments for 4 buildings (JDE is paid by EESC) Other renting fees (bridges & access between buildings) Total It has to be noted that two specific factors have affected the year 2014: Page 19 of 40

20 0.5 mios of lease payments 2014 have been paid under C8 credits of 2013 (agreed by the Budget Authority in 2013 INF 9/2013) thus reducing the payments under C1 credits 2014; 0.9 mios have been paid under C1 credits 2014 as pre-payment of leases 2015 (approved by Budget Authority in INF 13/2014) thus increasing the payments under C1 credits has also been affected as follows: as a consequence of the advance payment of 2014, 0.9 mios of lease payments 2015 have been paid under the C1 credits of 2014 (see before) thus decreasing the payments under C1 credits 2015; 1.1 mios have been paid under C1 credits 2015 as pre-payment of leases 2016 (approved by Budget Authority INF13/2015 and DEC 01/2015) thus increasing the payments under C1 credits of 2015 with the objective to free this amount in 2016 C1 credits and to reallocate it to buildings' renovation related projects. The following table indicates the total amount of lease payments made to external lessors in 2015, 2014 and 2013 for each individual building (for the Committee and for the EESC): Total payments to external lessors JDE BvS TR B REM Total For the JDE, BvS and the B68 buildings, the annual increase between 2013 and 2015 is explained by the annual indexation (based on the Belgian harmonised indices of consumer prices as contractually foreseen). For the TR74 building, the yearly indexation is definitively fixed at 1,80% in the contract, also explaining the increase between 2013 and Regarding the REM building, the full capital portion of lease payments was paid anticipatively by the two Committees in 2006 and 2007; as a consequence, from 2008, amounts paid only included the annual indexation. This situation will be valid for the remaining period of the leasing (until 2034). The following table indicates the total amount of lease payments made to external lessors for leases of years 2013, 2014 and 2015 by the Committee per fund source (including the contribution received from the EESC): Total payments to external lessors per fund source C1 credits (CoR contribution) C4 credits (mainly EESC contribution of the year) C5 credits (EESC contribution carried over) C8 credits (CoR contribution) C Total Page 20 of 40

21 An amount of was transferred from other budgetary items in the course of 2015(net effect). Budgetary item 2007 This budgetary item includes the costs of the fitting out of premises. The commitments made on this line relate to work that started or were ordered in 2015 but will be finalised and paid in This explains why no payments were made in 2015 but will be made during 2016 using carried forward appropriations. An amount of of appropriations was transferred from other budgetary items in the course of However, part of these appropriations could not be used as the call for tender of a major project for 2015 (replacement of electricity heating by gas heating for Trève building) was unsuccessful. Budgetary item 2008 This budgetary item includes other expenditure on buildings such as engineering and EMAS consulting services or other studies for various projects. Part of the surveys ordered on this budget item is used to order works on budgetary item A big part of the commitments made on this item relate to work that will be performed in This explains the low level of payment rate (35.5%). An amount of of appropriations was transferred from other budgetary items in the course of Budgetary item 2022 This budgetary item includes the cost of the various cleaning and maintenance works necessary for the proper functioning of the buildings. The payment execution rate slightly decreased compared to the previous year (from 69.3% to 65.5%). This was mainly explained by delays in receiving final invoices from the external suppliers. Budgetary item 2024 This budgetary item includes the cost of the energy consumption of the buildings (water, electricity, ga s and heating). Further to invoicing arrangements between the Committee and the EESC, the CoR received an amount of in 2015 from the EESC as the Committee acted as single paying agent for this budgetary item towards external suppliers (as in previous years). In 2015, payments were mainly done from assigned revenue which can explain why only 30% payments were made on C1 credits in The remaining payments will be done on reported C8 credits. However, it is to be noted that the global estimations for the year (C1 and C4 credits together) were around 1.2 million, but the final execution rate is expected to be lower because of the favourable climate conditions, decreasing energy costs and a better energy consumption management that resulted in economies. Budgetary item 2026 This budgetary item includes the cost of the security guards working in the various buildings of the Committee. Further to invoicing arrangements between the Committee and the EESC, the CoR transferred mainly the total related budget in 2015 to the EESC as this latter acted as single paying agent for this budgetary item towards external suppliers (as in previous years). This arrangement explained the high payment execution rate. An amount of of appropriations was transferred from other budgetary items in the course of Page 21 of 40

22 Budgetary item 2028 This budgetary item includes the cost of insurance premium paid in relation with the buildings. As far as C1 credits are concerned, no payments were done in This is explained by the fact that there was still an amount of available under C5 credits that has been used in priority. In addition, further to invoicing arrangements between the Committee and the EESC, the CoR received an amount of in 2015 from the EESC (C4 credits) as the Committee acted as single paying agent for this budgetary item towards external suppliers (as in previous years). An amount of of appropriations was transferred to other budgetary items in the course of Chapter 21 Data processing, equipment and furniture: purchase, hire and maintenance Overall, the payment execution rate for this chapter decreased compared to the previous year ( from 76,7% to 66.5%). This is explained by the fact that many credits were committed late in 2015 and shall be paid out from the carried over appropriations later in A total net amount of was transferred from other budgetary items in the course of 2015 (net effect, see mainly INF 4 in section 2 below). Page 22 of 40

23 Chapter 23 Current administrative expenditure Overall, the payment execution rate for this chapter decreased in 2015 compared to the previous year (from 70.6% to 64%). This lower level was mainly explained by delays in receiving final invoices from external suppliers. A total amount of of appropriations was transferred to other budgetary items in the course of 2015 (net effect) Chapter 25 Meetings and conferences Overall, the payment execution rate for this chapter increased in 2015 compared to the previous year (from 49.9% to 65.3%). Payment rate is not really comparable from one year to the other, as it is to a large extent affected by the delays in receiving final invoices from external suppliers. A total net amount of of appropriations was transferred to other budgetary item in the course of Chapter 26 Expertise and information Overall, the payment execution rate for this chapter decreased in 2015 compared to the previous year (from 45.3% to 38.9%). This lower level was mainly explained by delays in receiving final invoices from external suppliers. This trend concerned nearly all budgetary items and in particular external studies given the long period between the launching of open calls and the related payments once the work is completed and studies delivered. A total amount of of appropriations was transferred from other budgetary item in the course of 2015 (net effect) Comments (C8 credits) The C8 credits include the portion of the commitments validated during the previous year that was effectively paid during the current year. The overall payment execution rate of C8 credits in 2015 was 74.8% for a cumulated amount of Added to the amount of payments made already in 2014 on commitments funded by C1, C4 and C5 credits ( ), the final payment execution rate of the year 2014 amounts to or 96.3%. This is slightly more in percentage terms in comparison to the year 2013 where the final payment execution rate reached 95.9% (C1, C4 and C5 credits all together). Page 23 of 40