Report on budgetary and financial management
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1 Report on budgetary and financial management FINANCIAL YEAR 2015 VERSION 1.0 INTERIM 31 MARCH European Union Agency For Network And Information Security
2 Document History DATE VERSION MODIFICATION AUTHOR 31 March Michail Christidis, Accounting Officer 02
3 About ENISA The European Union Agency for Network and Information Security (ENISA) is a centre of network and information security expertise for the EU, its member states, the private sector and Europe s citizens. ENISA works with these groups to develop advice and recommendations on good practice in information security. It assists EU member states in implementing relevant EU legislation and works to improve the resilience of Europe s critical information infrastructure and networks. ENISA seeks to enhance existing expertise in EU member states by supporting the development of cross-border communities committed to improving network and information security throughout the EU. More information about ENISA and its work can be found at Authors Michail Christidis, Accounting Officer, Head of Unit - Finance, Accounting & Procurement Contact For contacting the authors please use Finance@enisa.europa.eu 03
4 Table of Contents 1. Introduction 5 General Information 5 Finance and Accounting functions 5 Budgetary principles 5 2. Budget 7 Budget contributions 2015 C1 & R0 funds 7 Budget execution Budget execution of C1 funds Budget execution of R0 funds - External Assigned revenue Budget execution of appropriations carried forward from 2014 (C8) Overall execution Revenue of the Agency Amending Budget / Budgetary Transfers Payments executed Carry forward of commitment appropriations Analysis of Budgetary Management by Type of Expenditure 13 04
5 1. Introduction General Information The present report is drawn on the basis of Article 93 of the Financial Regulation of ENISA, adopted by its Management Board on 07 February , in conformity with the Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council. Finance and Accounting functions The Finance and Accounting functions are assumed by the Finance, Accounting & Procurement Unit within the Administration & Support Department of ENISA. The key objectives of Finance, Accounting & Procurement Unit are the following: Ensure that the Budgetary and Financial Reporting Management systems perform properly Execute the budget of the Agency and monitor its financial performance Ensure compliance of financial transactions and procurement procedures to the Financial Regulation of ENISA and the relevant applicable regulations, rules and guidelines Provide horizontal support to the Core Operations Department of the Agency regarding financial and procurement matters Provide relevant and reliable information to the users of the Financial Statements Budgetary principles The establishment and implementation of ENISA Budget are governed by the following basic principles, as stipulated in Title II of its Financial Regulation (hereinafter ENISA FR ): a) Unity and Budget Accuracy (Art 6-9 ENISA FR): All expenditure and revenue must be incorporated in a single budget document, must be booked on a budget line and expenditure must not exceed authorised appropriations; b) Annuality (Art ENISA FR): The appropriations entered in the budget of the Agency are authorised for one financial year, running from 01 January to 31 December; c) Equilibrium (Art ENISA FR): The revenue and expenditure shown in the budget must be in balance (estimated revenue must equal payment appropriations); d) Unit of account (Art 21 ENISA FR): 1 Management Board Decision No MB/2014/1 WP of 07 February
6 The budget is drawn up and implemented in euro and the accounts are presented in euro; e) Universality (Art ENISA FR): This principle comprises two rules: the rule of non-assignment, meaning that budget revenue must not be earmarked for specific items of expenditure (total revenue must cover total expenditure); the gross budget rule, meaning that revenue and expenditure are entered in full in the budget without any adjustment against each other; f) Specification (Art ENISA FR): Each appropriation is assigned to a specific purpose and a specific objective; g) Sound Financial Management (Art ENISA FR): Budget appropriations are used in accordance with the principle of sound financial management, namely in accordance with the principles of economy, efficiency and effectiveness; h) Transparency (Art 31 ENISA FR): The budget is established and implemented and the accounts presented in compliance with the principle of transparency - the budget and amending budgets are published in the Official Journal of the European Union. 06
7 2. Budget The budget of the Agency includes revenue and expenditure appropriations. Revenues of the Agency consist of the contribution from the Union budget, voluntary contributions of Member States, assigned revenue, and contributions from third countries participating to the work of the Agency. The expenditure appropriations are distributed in three Titles. Title 1 covers staff expenditure such as salaries, training and costs associated to recruitment procedures and staff welfare. Title 2 covers the costs associated to the functioning of the Agency such as running costs, infrastructure, equipment and IT costs. Title 3 corresponds to the Agency s operational activities. Budget contributions 2015 C1 & R0 funds The initial Budget of ENISA for 2015 was set to EUR , including the EFTA countries contributions, the rent subsidy received from the Greek Government and administrative revenues. The Budget of ENISA was amended in November 2015, by means of adoption of the Amending Budget 01/2015 by the Management Board, in order to: i. apply a decrease to the amount of revenue item 300, Subsidy from the Ministry of Transports of Greece (external assigned revenue, R0 funds), due to the difference of EUR ,32 between the amount provisionally budgeted for (EUR ,00, equal to the maximum amount provided for in the decision of the Hellenic Republic to finance the lease of ENISA premises), and the final amount of EUR ,68 that ENISA was bound to pay as an annual lease for its premises, according to the valid lease agreements for its offices. The decrease in the revenues of ENISA is directly linked to the rent expenditure, leading to a respective decrease of EUR ,32 in item 2000, Rent of buildings, on the Expenditure side of the Budget. ii. apply a decrease of EUR 8.054,15 in the revenue item 400, Administrative Operations, which is the difference between the initial estimation (EUR ,00) and the actual amount (EUR ,85). The final amount of revenue from Administrative Operations consists of: a. Interest received (EUR 1.997,85) on cash at banks, for the period between 01/01 and 01/10/2015 2, which according to Article 58 of the FR of ENISA, shall not be returned to the Union budget. b. The amount of EUR 4.948,00 received in 2015 from the Translation Centre (Luxemburg) out of the Centre s Reserve for stability pricing. The amount concerned a return of fees received by the Centre in excess of its actual costs (pricing correction). 2 The interest which will be generated from the EU subsidy during the period 01/10 to 31/12/2015 (last quarter of the year) will be included in the Budget 2016, as it will only become known and available to ENISA on 04/01/
8 c. The amount of EUR ,00 received in 2015 on a cost recovery basis, for assisting the BEREC Office in fulfilling its obligation under Articles 46 and 47 of its Financial Regulation, on execution of ex-post controls. The amount of the decrease was incorporated as a decrease of EUR 8.054,15 in expenditure item 2006, Security equipment. iii. iv. transfer from Title II to Title I the amount of EUR ,18 and from Title III to Title I the amount of EUR ,93, in order to return to Title I funds transferred out during the year to facilitate the funding of Title III activities which may not have been provided for initially, but were deemed indispensable (e.g. reinforcement of missions expenditure, funding of High Level Event 2015 and Data Protection Officer s meeting hosting). demonstrate in a transparent view, in a separate column, the effect of the transfers authorised by the Executive Director (ED) during the year 2015, pursuant to Article 27(4) of the FR of ENISA, after the adoption of the Initial Budget 2015 by the Management Board. Following its amendment, the final budget of ENISA for the year 2015 was EUR , 53 EUR. Budget execution Budget execution of C1 funds In terms of budget execution, the expenditure appropriations corresponding to the Union contribution allocated to ENISA i.e. the Budget of ENISA of EUR ,85, were committed at a rate of 100,00% on 31/12/2015. The high commitment rate shows the already proven capacity of the Agency to fully implement its annual appropriations. ENISA did not cancel any C1 appropriations by the end of the year (cancellation rate 0,00%). The overall performance demonstrates the already proven capacity of the Agency to efficiently use the entrusted funds, in order to implement its annual Work Programme as well as manage its administrative expenditure and investments. The respective payment rate on EU subsidy funded expenditure appropriations was 92,89% in 2015 compared to 85,61% in 2014, which demonstrates that the capacity of the Agency to finalise its annual activities as well as execute the relevant payments within the year of reference was further improved (the 2015 performance rate was the highest historically). The procurement planning which was moved forward to the end of the preceding year (2014) and enabled the launch of projects related to the Work Programme in early 2015, highly contributed to the improvement of the payment rate of appropriations of the year (C1) Budget execution of R0 funds - External Assigned revenue ENISA budget contained the amount of ,68 EUR related to the rent subsidy granted by the Greek Government to ENISA, for covering its premises lease requirements in Greece. The amount was registered in the revenue and expenditure appropriations of the Budget 2015, as external assigned revenue, according to Art 23(2) of ENISA FR. It was granted to ENISA, by means of Decisions of the Minister of Development, Transport and Networks, in order to cover the annual rent payable for the premises of 08
9 ENISA in its seat, Heraklion, as well as the office in Marousi, Athens, where the Core Operations Department of the Agency started its operations on 1 st March The table below demonstrates a detailed analysis of the commitments and payments made in Table 1 Analysis of the appropriations (C1 & R0) execution Appropriations From EU Budget subsidy (C1-Funds) Appropriations From Greek Government subsidy (rent) (R0-Funds) Total Budget of ENISA 2015 Appropriations , , ,53 Commitments at 31 December , , ,53 % on appropriations 100,00% 100,00% 100,00% Payments at 31 December , , ,27 % on appropriations 92,89% 100,00% 93,33% Budget execution of appropriations carried forward from 2014 (C8) The appropriations carried forward from 2014 to 2015 were paid at a rate of 93,95%, which shows that the carry forward was substantiated by legal commitments (contracts). In particular, investments in Title 2, related to building investments and equipment for Athens office, were paid at a rate of 100%. Table 2 Analysis of the appropriations C8 execution Appropriations Carried forward from 2014 (C8 ) Appropriations - EU Budget subsidy ,80 Payments at 31 December ,72 % on appropriations 93,95% Overall execution The execution of the budget was in line with the ENISA FR. Internal control systems, including ex-ante verification of all transactions as well as application of ex post verification on a sample basis, based on a methodology established, have been properly applied by the Agency services in order to ensure sound financial management and compliance to the principles of efficiency and economy. ENISA has put into place appropriate financial management systems and controls in order to manage all its revenue and expenditure. 09
10 2.2.5 Revenue of the Agency Revenues are funds made available to the Agency by different sources to cover administrative and operational expenditure for a year. The budget revenue and payment appropriations of the Agency should be in balance. Due to the fact that the Agency uses non-differentiated appropriations for both administrative and operational activities, the commitment and payment expenditure appropriations are also in balance. The table below outlines the breakdown of the revenue of 2015, including the Amending Budget adopted: Table Revenue EU subsidy - initial , EU subsidy AB 1/2015 0, EU subsidy - total ,00 - EFTA countries contribution ,00 - EFTA countries contribution AB 1/2015 0, EFTA countries contribution - total ,00 - Other contributions Greek Government Initial Budget ,00 - Other contributions Greek Government AB 1/ ,32 Other contributions Greek Government Total ,68 - Administrative operations Initial Budget ,00 - Administrative operations - AB 1/ ,15 - Administrative operations - Total ,85 Total ,53 10
11 2.2.6 Amending Budget / Budgetary Transfers The following table summarises the Budget transfers and the Amending Budget (AB) 1/2015 effect on the initial Budget 2015: Table summary of transfers and AB 1/2015 effect Initial Budget Transfers Revenue Amending New 1-7 B2015 approved by ED appropriations' AB 01/2015 Budget 1/2015 Transfers Appropriations 2015 (AB 01/2015) Title , ,00 0, , ,01 Title , , , , ,15 Title , ,20 0, , ,37 Total ,00 0, ,47 0, ,53 The table below summarises the effect of the Budget transfers no 8 and 9 approved by the Executive Director after the adoption of the AB 01/2015 to the final budget execution: Table Summary of transfers effect on final budget execution New Appropriations 2015 (AB 01/2015) Transfers 8-9 B2015 approved by ED Final Budget Execution 2015 Title , , ,80 Title , , ,12 Title , , ,61 Total ,53 0, ,53 11
12 2.2.7 Payments executed The table below outlines the breakdown of the payments made in 2015, broken down by source of funds. Payments on appropriations 2015 (C1 2015) ,59 Payments on internal assigned revenue (C4 2015) 1.879,31 Payments on internal assigned revenue carried over (C5 2015) 799,79 Payments on appropriations carried forward from 2014 (C8 2015) ,72 Payments on external assigned revenue (R0 2015) ,68 Total paid in , Carry forward of commitment appropriations The commitment appropriations corresponding to the EU subsidy (C1 appropriations), which were not consumed by payments at the end of 2015, were carried forward (automatic carry forward to C8 appropriations 2016). All commitment appropriations corresponding to the subsidy from the Greek Government for the lease of ENISA premises in Greece (external assigned revenue R0 appropriations) were paid by 31 December 2015, therefore no commitment appropriations were automatically carried over to 2016 (R0 appropriations). The funds carried forward to 2016, out of a total budget of EUR , 12 (C1 & C4 & C5 & R0), are detailed below: Title Carried forward Carried Forward Total carried forward to (C to C8 2016) (C to C8 2016) 2016 EU subsidy EU subsidy EU subsidy Title 1 Staff ,15 0, ,15 Title 2 Administration , , ,58 Title 3 Operations ,81 0, ,81 Total carried forward , , ,54 from 2015 to 2016 The total cancelled appropriations carried forward from 2014 to 2015 (C8 appropriations of 2015) but finally not paid in 2015, was EUR ,08 (representing 6,05% of the total appropriations carried forward to 2015). 12
13 2.2.9 Analysis of Budgetary Management by Type of Expenditure Title 1: Expenditure relating to ENISA staff Chapter 11. Staff in active employment , , ,70 The establishment plan of ENISA for 2015 foresaw 48 Temporary Agent (TA) posts. The planned staffing of the Agency, as described in the European Union Budget 2015, included also 24 Contract Agent (CA) and 3 Seconded National Expert (SNE) posts. At year end, 45 Temporary Agent (TA) posts were occupied and three TA posts were vacant. In addition, 22 out of 24 Contract Agent (CA) and 2 out of 3 SNE authorised posts were occupied at the end of Chapter Budget Recruitment Expenditure 2015 Commitments 2015 Payments , , ,81 This appropriation is to cover travel expenditures incurred for interviewing candidates, the travel expenses of staff (including members of their families) on taking up duties and at the end of contract, the installation allowances for staff obliged to change residence after taking up their duty, the removal costs of staff obliged to change residence after taking up duty, and the costs of daily subsistence allowances. Chapter 13. Socio - medical services and training , , ,09 This appropriation is intended to cover the costs of annual medical inspections and of reviewing the health and safety at work conditions, and the costs of language and other training courses for the staff. 13
14 Chapter 14. Temporary Assistance , , ,05 This appropriation is intended to cover the costs of the EC management costs, other welfare expenditure, schooling & education expenditure, the costs of temporary assistance (interim services and traineeships) and expenditure of contracting consultants for administrative purposes (e.g. legal advice, improvement of working environment and internal procedures). Title 2: Buildings, equipment and other administrative expenditure Chapter 20. Buildings and associated costs , , ,93 This appropriation is intended to cover rent, insurance, utilities, cleaning and up keeping services, the fitting-out of the premises and repairs in the building, and miscellaneous expenditure on buildings connected with security and safety, in particular contracts governing building surveillance. The largest part of the expenses is related to rent ( ,68 EUR from assigned revenue granted by the Greek Government) of the Athens office. Chapter 21. Movable Property and associated costs , , ,65 This appropriation is intended to cover expenditure of acquiring technical equipment, technical services, and maintenance and repairs of equipment. Equipment includes furniture, technical equipment and vehicles owned by the Agency, as well as books purchased to equip the library of the Agency. 14
15 Chapter 22. Current Administrative expenditure , , ,13 This chapter covers stationary and office supplies, post, telecommunication and bank charges, damages, departmental removals and associated handling costs. Chapter 23. Information and Communication Technology , , ,11 This appropriation is intended to cover the costs of purchasing ICT hardware and software, the maintenance costs related to hardware and software, as well as consultancy costs. Title 3: Operational activities Chapter 30. Activities related to meetings and missions , , ,45 This appropriation is intended to cover expenses dedicated to the activities related to Meetings (PSG, NLO, Working Groups, Management Board, Executive Board, Executive Director and other Operational Meetings), Staff missions, and Representation activities. Staff missions expenditure accounts for 69,20% of the total committed appropriations in chapter 30. Chapter 32. Horizontal Operational Activities , , ,09 This appropriation is intended to cover the cost of the communication plan of the Agency, the costs of publications, the costs of developing, hosting and maintaining the web site of the Agency and other Operational IT applications, and the costs of translation services. 15
16 Chapter 36. Core operational activities , , ,26 This appropriation is intended to cover the costs of activities of the Corer Operations Department of the Agency, related to support of CERT operation and cooperation, stakeholders collaboration activities, cooperation of communities dealing with improvement of pan-european or international NIS, development of policies and practices, which will contribute to strengthening pan-european CIIP and Resilience, activities related to developments in the area of NIS Technology. 16
17 17
18 ENISA European Union Agency for Network and Information Security Science and Technology Park of Crete (ITE) Vassilika Vouton, , Heraklion, Greece Athens Office 1 Vass. Sofias & Meg. Alexandrou Marousi , Athens, Greece PO Box 1309, Heraklion, Greece Tel: info@enisa.europa.eu
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