Report on ary and financial management Accompanying the European Union for Fundamental Rights annual accounts Financial year report pursuant to Art. 76 of the s financial rules Page 1 of 38
Table of contents Introduction... 3 Part A... 6 A.1 Establishment of the initial... 7 A.2 Carryover from the previous financial year... 8 A.3 s... 8 A.4 Transfers made during the financial year... 9 A.5 Implementation Overview... 13 A.6 RAL-Situation... 14 Part B... 16 Title I Staff expenditure... 17 Title II Buildings, equipment and miscellaneous operating expenditure... 21 Title 3 Operational activities... 25 Annex 1 Budget Outturn Statement... 30 Annex 2 Summary Execution Table (ECA Format)... 31 Annex 3 Budget Execution Title I, II and III of C1 Appropriations... 32 Annex 4 Budget Execution Title I, II and III of C5 Appropriations... 35 Annex 5 Budget Execution Title I, II and III of C8 Appropriations... 36 Annex 6 Budget Execution Title I, II and III of R0 Appropriations... 38 Page 2 of 38
Introduction Legal basis Article 82 of the financial rules applicable to the s stipulates that the provisional accounts shall be accompanied by the [ ] report on ary and financial management during the year. Article 101 of the rules implementing the financial rules stipulates that the report on ary and financial management [ ] shall give an accurate description of: (a) the achievement of the objectives for the year, in accordance with the principles of sound financial management; (b) the financial situation and the events which have had a significant influence on activities during the year. Furthermore, Article 76 of the financial rules states that The accounts of the shall be accompanied by a report on ary and financial management during the year. The report shall give an account, inter alia, of the rate of implementation of the appropriations together with summary information on the of appropriations among the various items. The present report analyses the appropriations managed by the European Union for Fundamental Rights in. These appropriations consist of Title I Staff expenditure, Title II Operating expenditure and Title III Operational expenditure. The analysis follows the European Union's accounting rule 16 on the presentation of information in annual accounts. According to this rule, the comparison of and actual amounts shall be presented separately, for each area of activity, the original and final amounts explaining all changes approved by the Budgetary Authority and the Management Board to revise the original and the actual implemented amounts shall also be explained. Content of the report PART A of the report analyses the year at ary level including: a summary of the various stages of the ary procedure, explaining how the appropriations for the financial year were arrived at during the process of the establishment of the a description of the main adjustments to this during the financial year (carryovers, amending s, ), and reasons for these adjustments, leading to the final appropriations of the year an overview of the implementation of expenditure in, and an assessment of the evolution of the outstanding commitments (RAL - reste à liquider). PART B of the report is an analysis of implementation per ary chapter with tables and text showing the appropriations made available, their implementation and the unused amounts carried forward. Page 3 of 38
Definitions applied to this report The implementation tables consist of: Total appropriations of the year - Initial : appropriations voted by the Budget Authority (BA) and adopted by the Management Board (). - s (AB): it is an increase or a decrease on the s initial adopted. - Management Board : submitted to the Management Board for decision. - : decided by the on its own authority. - Carryover from 2011: refers to ary appropriations carried forward by decision or automatically. - Assigned revenue: o Refunds, and o third party appropriations. The terminology is shown in the schematic table on types of appropriation below: Fund source code Concept Financial Rules Presentation in this report C1 Initial Art. 4, 5, 6, 7, 9, 10, 61, 62, 63 Adopted Art. 16, 28 Own table Budgetary Art. 23, 76 Separate tables for Management Board and C4 Refunds Art. 19.1.c, d, e, f, g, h, i and 1a. Belongs to assigned revenue C5 Refunds carried over Art. 10 Belongs to assigned revenue C8 Automatic carryovers of payment appropriations corresponding to commitments of nondifferentiated appropriations Art. 9.3 Carry over from 2011 to R0 Other earmarked revenue Art. 19.a, b Belongs to assigned revenue Budgetary appropriations are C1 + C8. The first item (i.e. C1) covers appropriations. Date of Extraction The implementation data is based on the preliminary data serving as a basis for the provisional accounts at the end of February 2013. Unless otherwise stated, amounts are provided in Euro ( ) and have been rounded to the nearest whole number. Page 4 of 38
Management Information Systems The used the following software during the financial year: - ABAC general accounting and ary management system - Business Objects financial reporting software - ISILOG fixed asset management inventory software - MATRIX ABB Module Activity Based Budgeting software for the recording of time worked per area of activity - MATRIX Budget Module Budget management software - MATRIX Project Module Project management software, and - MATRIX Tenders and Contracts Module Tenders and Contracts back office management software. NOTE: The information contained in this report is without prejudice to the content of the official documents on the closure of the accounts. Readers should refer in particular to the final Revenue and Expenditure Account for the official figures on the outturn. Page 5 of 38
Part A Overview: Budget Page 6 of 38
A.1 Establishment of the initial A.1.1 Budgetary procedure Draft Estimate The Management Board adopted the Draft Estimate (DE) during the 11 th Management Board meeting that took place on 14 and 15 December 2010. Based on this version, 14,089,500 EUR were allocated to administrative expenses and 8,090,520 EUR were allocated to the operational expenditure. These figures represented an increase of 7% for administrative expenditure and an increase of 8% for operational expenditure compared to the 2011 final. The total amount proposed for the Draft Budget (i.e. 22,180,020 EUR) was in line with the Financial Perspectives, and 7% higher compared to the final of the previous financial year. In the requested six new posts. In addition, two posts were vacant at the end of 2011. The staff expenditure was increased by 14% compared to the 2011 final, due to the fact that the ed its 70 posts to be filled for the whole year. This is in contrast to 2011 where 11 new recruitments took place during the year, gradually filling in the new posts arising from the previous financial years. Draft Budget At its 12 th meeting, held on 19 and 20 May 2011, the Management Board adopted the Draft Budget (DB). In this version the Draft Budget was revised compared to the Draft Estimate taking into consideration that: Title I Staff expenditure was revised and reduced by 66,480 EUR following the adoption of the first 2011 amending, Title II Operating expenditure was reduced accordingly by 244,000 EUR, and the above mentioned amounts were added in Title III Operational expenditure to support the s operations. During the adoption of the General Budget the s Draft Budget was decreased as follows: the requested 22,180,020 EUR (including Croatia s contribution, i.e. 180,020 EUR) the European Commission (EC) proposed to the Budgetary Authority a total of 20,580,020 EUR (including Croatia s contribution) the Budgetary Authority adopted 20,376,020 EUR (including Croatia s contribution). Adopted Therefore, a revised version of the Draft Budget was adotped during the 13 th Management Board meeting on 5 and 6 December 2011 taking into consideration the above as follows: Title I was revised and reduced by 6% considering that only three new posts will be received and not six as requested during the preparation of the Draft Estimate following the adoption of the second 2011 amending, Title II was reduced accordingly by 244,000 EUR as well as revised and slightly further reduced, and Page 7 of 38
operational expenditure was reduced by 850,000 EUR (i.e. 10%) in order to match the available adopted by the Budgetary Authority. A.1.2 The evolution from the Draft Budget to the final Adopted Budget The evolution is presented in the table below. Title 2011 (adopted plus amending s) DE 11 th meeting (December 2010) DB 12 th meeting (May 2011) Adopted 13 th meeting (December 2011) Difference (adopted /final 2011) Title I 10,190,700 11,604,500 11,538,020 10,887,000 7% Title II 3,037,000 2,485,000 2,241,000 1,938,020-36% Title III 7,468,086 8,090,520 8,401,000 7,551,000 1% Total 20,695,786 22,180,020 22,180,020 20,376,020-2% A.2 Carryover from the previous financial year The carried over from 2011 the total amount of 515,766 EUR (R0 funds). This amount refers mainly to the rent subsidy that was received from the Austrian Authorities during the financial year (i.e. 488,000 EUR). The remaining 27,766 EUR refers to the Austrian government s contribution to the Management Board retreat that took place in September 2011. The appropriations carried over in were fully committed and paid during the financial year. No 2011 appropriations were carried over in under the meaning of paragraph 1 article 10 of the s financial rules (i.e. C2 fund source). A.2.1 Implementation of Carryover from 2011 98.12% of the appropriations carried over (i.e. C8s) were used. The cancellation rate remained low (i.e. 1.88%), in line with the previous financial years and with the s target. Further details are provided in Annex 5. A.3 s As shown below in the summary table one amending took place during the financial year. A.3.1 Summary table of amending AB Date of adoption Main subject Official Journal Impact on appropriations 1 19/05 The received from the Austrian Authorities one third of the monthly rent for the period January - December. In addition, the received the C 397 21/12/ Chapter 20 +244,000 Chapter 33 +26,887 Page 8 of 38
Danish government s contribution to the operational expenses of the s project related to Disability. A.3.2 Impact of amending between chapters Chapter Appropriations 20 Rental of buildings and associated costs 244,000 33 Equality 26,887 Total 270,887 A.4 Transfers made during the financial year There are two types of : - adopted by the Management Board (mainly from one Title to another and above the 10% of the adopted ), and - ( from one Title to another and within the 10% of the adopted, and between items within the same Title). A.4.1 Transfers adopted by the Management Board In, two ary were submitted to the Management Board for approval. The total amount transferred between Titles with these was 245,107 EUR. These were linked to the allocation of the surplus under the administrative expenditure (i.e. Title I and II), to operational projects. The impact of is summarised in the table below. Title Chapter Heading Transfers from the chapter Transfers to the chapter Impact between chapters 1 Staff -258,056 138,500-119,556 11 Staff in active employment -170,243 0-170,243 12 Expenditure on staff recruitment and transfer -5,580 0-5,580 13 Missions and duty travel 0 0 0 14 Legal, medical and training expenditure -13,574 18,500 4,926 15 Mobility, exchanges of civil servants and experts -8,049 120,000 111,951 16 Social welfare -60,611 0-60,611 17 Entertainment and representation 0 0 0 19 Reserve for Title I 0 0 0 2 Buildings, equipment and -220,470 94,920-125,550 Page 9 of 38
miscellaneous operating expenditure 20 Rental of buildings and associated costs -34,847 0-34,847 21 Data processing -5,744 94,920 89,176 22 Movable property and associated costs -54,599 0-54,599 23 Current administrative expenditure -25,878 0-25,878 24 Postage and telecommunication expenditure -65,359 0-65,359 25 Expenditure on meetings -1,023 0-1,023 26 Studies, surveys, consultations -33,020 0-33,020 29 Reserve for Title II 0 0 0 3 Operational expenditure -74,415 319,521 245,107 31 Dignity 0 0 0 32 Freedoms -4,476 0-4,476 33 Equality 0 229,710 229,710 34 Solidarity 0 0 0 35 Citizens rights 0 0 0 36 Justice -28,893 0-28,893 37 Horizontal operational activities 0 23,776 23,776 38 Bodies of the 0 66,036 66,036 39 Reserve for Title III -41,045 0-41,045 Total -552,941 552,941 0 A.4.2 In, the Director authorised eight ary. The total amount transferred between Titles with these was 21,423 EUR. The of appropriations between Titles and commitment items mainly refer to corrective actions required for the efficient implementation of the Annual Work Programme as well as for administrative expenditure. The amounts transferred among Titles and chapters are provided in the table below. Title Chapter Heading Transfers from the chapter Transfers to the chapter Impact between chapters 1 Staff -127,826 119,603-8,223 11 Staff in active employment -10,540 16,416 5,876 12 Expenditure on staff recruitment and -56,000 0-56,000 Page 10 of 38
transfer 13 Missions and duty travel -5,636 71,543 65,906 14 Legal, medical and training expenditure -37,802 28,241-9,561 15 Mobility, exchanges of civil servants and experts 0 0 0 16 Social welfare -15,890 3,404-12,486 17 Entertainment and representation -1,958 0-1,958 19 Reserve for Title I 0 0 0 2 Buildings, equipment and miscellaneous operating expenditure -46,556 33,356-13,200 20 Rental of buildings and associated costs -14,785 4,098-10,687 21 Data processing -690 16,975 16,285 22 Movable property and associated costs -1,080 899-181 23 Current administrative expenditure -2,464 11,383 8,919 24 Postage and telecommunication expenditure -19,389 0-19,389 25 Expenditure on meetings -8,148 0-8,148 26 Studies, surveys, consultations 0 0 0 29 Reserve for Title II 0 0 0 3 Operational expenditure -329,265 350,688 21,423 31 Dignity 0 0 0 32 Freedoms 0 20,813 20,813 33 Equality -242 134,601 134,358 34 Solidarity 0 0 0 35 Citizens rights 0 0 0 36 Justice -7,013 54,572 47,559 37 Horizontal operational activities -80,837 140,702 59,864 38 Bodies of the -16,218 0-16,218 39 Reserve for Title III -224,955 0-224,955 Total -503,647 503,647 0 A.4.3 Overall summary of the ( and Management Board) Title Chapter Heading Initial Total Difference (between initial and Page 11 of 38
final ) 1 Staff 10,887,000-127,779 10,759,221-1% 11 Staff in active employment 9,355,000-164,367 9,190,633-2% 12 Expenditure on staff recruitment and transfer 141,000-61,580 79,420-44% 13 Missions and duty travel 420,000 65,906 485,906 16% 14 Legal, medical and training expenditure 15 Mobility, exchanges of civil servants and experts 360,000-4,634 355,366-1% 150,000 111,951 261,951 75% 16 Social welfare 455,000-73,097 381,903-16% 17 Entertainment and representation 6,000-1,958 4,042-33% 19 Reserve for Title I 0 0 0 0% 2 Buildings, equipment and miscellaneous operating expenditure 20 Rental of buildings and associated costs 1,938,020-138,751 1,799,269-7% 838,000-45,534 792,466-5% 21 Data processing 668,000 105,461 773,461 16% 22 Movable property and associated costs 23 Current administrative expenditure 24 Postage and telecommunication expenditure 64,000-54,780 9,220-86% 118,000-16,959 101,041-14% 191,000-84,748 106,252-44% 25 Expenditure on meetings 26,000-9,171 16,829-35% 26 Studies, surveys, consultations 33,020-33,020 0-100% 29 Reserve for Title II 0 0 0 0% 3 Operational expenditure 7,551,000 266,529 7,817,529 4% 31 Dignity 0 0 0 0% 32 Freedoms 525,000 16,337 541,337 3% 33 Equality 2,327,000 364,068 2,691,068 16% 34 Solidarity 0 0 0 0% 35 Citizens rights 0 0 0 0% Page 12 of 38
36 Justice 2,250,000 18,666 2,268,666 1% 37 Horizontal operational activities 1,728,000 83,640 1,811,640 5% 38 Bodies of the 455,000 49,818 504,818 11% 39 Reserve for Title III 266,000-266,000 0-100% Total 20,376,020 0 20,376,020 0% A.5 Implementation Overview A.5.1 Implementation of authorised appropriations The implementation of consolidated authorised appropriations is provided below. Initial Carryover from 2011 s CA CA PA PA 20,376,020 515,766 270,887 0 0 21,162,673 20,891,786 99% 16,511,521 78% The implementation rate of C1 payment appropriations (PA) under Title III was significantly increased compared to the previous financial year (i.e. +22%). However, it should be noted that most of the s operational projects have an implementation period of at least one year. In this case the is anyway compelled to automatic carrying forward high levels of outstanding amounts at the end of the financial year. A.5.2 Participation of candidate countries in the s work In July 2010, the decision on the participation of Croatia in the work of the entered into force (OJ L 279/2010). In this context, in the received from the European Commission the amount of 180,020 EUR. A.5.3 Implementation of internal assigned revenue In the did not have to its disposal and did not receive any internal assigned revenue. A.5.4 Implementation of earmarked revenue The negotiated with the Austrian Authorities a contribution to the monthly rent. The result of this agreement was that the host country will contribute, initially, one third of the monthly rent. In this context, in 2011, the received from the Austrian Authorities 488,000 EUR which was carried over to. This amount was fully implemented in both committed and paid appropriations during the financial year. In, the received from the Austrian Authorities one third of the monthly rent for the period January December. This contribution amounts to 244,000 EUR. Page 13 of 38
The Austrian government also contributed an amount of 27,340 EUR to the Management Board retreat that took place in September. This amount was received at the end of and will be introduced in the 2013 through an amending during the first meeting of the year. In addition, the Danish government contributed to the disability project. This contribution amounts to 26,887 EUR. All of these appropriations (i.e. 298,227 EUR) were carried over to 2013 were they will be consumed in priority. A.5.5 Implementation of recovery orders No recovery orders were carried over from previous financial years to. During the financial year, nine (9) recovery orders were issued and were all cashed during. Four of them referred to the European Union subsidy and one referred to Croatia s contribution to the work of the. Two recovery orders referred to the rent subsidy from the Austrian Authorities. Of the remaining two recovery orders, one referred to the contribution of the Austrian government to the s Management Board retreat and the other referred to the Danish government s contribution to the costs of a conference on the rights of persons with intellectual disabilities and persons with mental health problems. A.5.6 Comparison of and actual amounts Implementation rate of the European Union subsidy followed last years trend and remained at 100.00%. The main reallocations of appropriations were made via Management Board referring to the reduction of the administrative expenditure (i.e. Title I and II) by 245,107 EUR. This amount was transferred to Title III Operational expenditure in order to further support the s core activities. A.5.7 Implementation compared to the initial Heading Implementation As % of the initial As % of the final CA PA CA PA CA PA Title I Staff expenditure 10,759,221 10,569,272 99% 97% 100% 98% Title II Buildings, equipment and miscellaneous operating expenditure 2,287,270 2,088,894 94% 86% 90% 83% Title III Operational expenditure 7,845,295 3,853,255 104% 51% 100% 49% Total 20,891,786 16,511,420 100% 79% 99% 78% The above comparison includes the 2011 carryovers to as well as the year s amending s. A.6 RAL-Situation Commitments made during the year Payments Commitments outstanding at the end of the Carry forward rate compared to the final Page 14 of 38
year (%) Title I Staff expenditure 10,759,221 10,569,272 189,949 2% Title II Buildings, equipment and miscellaneous operating expenditure 2,287,270 2,088,894 198,375 9% Title III Operational expenditure 7,845,766 3,853,255 3,992,041 51% Total 20,891,786 16,511,420 4,380,365 21% The outstanding commitments at the end of the year were automatically carried forward to 2013. Commitments carried forward from 2011 Payments Cancelled Cancellation rate (%) Title I Staff expenditure 107,005 101,041 5,964 5.57% Title II Buildings, equipment and miscellaneous operating expenditure 639,685 621,865 17,820 2.79% Title III Operational expenditure 5,795,209 5,695,831 99,378 1.71% Total 6,541,898 6,418,736 123,162 1.88% The implementation rate of appropriations carried forward automatically from 2011 to (i.e. C8) reached 98.3% in, with 123,162 EUR having been cancelled. This low level of cancellation is well below the s target (i.e. <10%). Page 15 of 38
Part B Overview: Budget Page 16 of 38
In all tables below the amounts are provided in thousands of Euros and have been rounded to the nearest whole thousand. Title I Staff expenditure Chapter 11 Staff in active employment s A0110 0 Basic salaries 5,132 - -25-22 5,085 5,085 100% A0110 1 Family allowances 621 - -52-3 566 566 100% A0110 2 Expatriation and foreignresidence allowances 761 - - 4 765 765 100% A0110 3 Secretarial allowances 8 - - - 8 8 100% A0111 3 Trainees 220-14 -6 228 228 100% A0111 5 Contract Agents 1,149 - -15 57 1,191 1,191 100% A0113 0 Insurance against sickness 179 - -4-175 175 100% A0113 1 Insurance against accidents and occupational disease 38 - -7-6 26 26 100% A0113 2 Insurance against unemployment 68 - -1-1 67 67 100% A0114 0 Childbirth and death grants 2 - - -1 1 1 100% A0114 1 Travel expenses for annual leave 112 - -2 16 126 126 100% A0117 5 Interim services 600 - -29-19 551 551 100% A0117 8 External services 60 - -5-55 55 100% A0119 0 Salary weightings 405 - -45-13 347 347 100% Total 9,355 - -170 6 9,191 9,191 100% During the financial year the total amount allocated to Chapter 11 was reduced by 2%. Following the regular revisions that took place during the year surpluses were identified due to part-time working, parental leave, unpaid leave, and the end of the contract of one staff member. The number of interns was increased to twenty one. Apart from allocation Page 17 of 38
of funds within Title I, surpluses were transferred to Title III in order to support the operational activities. The interim services are contracted on the basis of a maximum amount. The final payment is based on actual presence. Therefore, surpluses were generated under this item following reception of the relevant invoices. ly, in December a fine-tuning of the salaries items took place based on the last month s payslips. Chapter 12 Expenditure on staff recruitment and transfer s A0120 0 Recruitment expenses 35 - -1-34 34 100% A0120 1 Travel expenses 6 - - -5 1 1 100% A0120 2 Installation, resettlement and transfer allowances 35 - -1-22 12 12 100% A0120 3 Removal expenses 40 - -2-20 19 19 100% A0120 4 Temporary daily subsistence allowances 25 - -1-10 14 14 100% Total 141 - -6-56 79 79 100% This chapter was reduced by 44%. The actual costs linked to the new recruitments (i.e. removals, resettlement and transfer allowances, and temporary daily subsistence allowances) were lower compared to the estimated costs. Chapter 13 Missions and duty travel s A01300 Mission expenses, duty travel expenses and other ancillary expenditure 420 - - 66 486 486 100% Total 420 - - 66 486 486 100% There was an increase of 16% during the financial year under chapter 13. Following a revision that took place at the end of the year, which took into consideration the number of missions that were registered at that time, the item needed to be increased in order to cover the costs of all missions registered within. Chapter 14 Legal, medical and training expenditure s A01400 Restaurants and canteens - - - - - - - Page 18 of 38
A01410 Medical service 40 - - -10 30 30 100% A01420 Professional training of staff 290 - -14-39 238 238 100% A01430 Legal service 30-19 39 88 88 100% Total 360-5 -10 355 355 100% Overall chapter 14 was decreased by 1%. The professional training of staff was reduced because the cost of language training was significantly lower compared to the previous financial year (i.e. from 86 to 29 thousands of Euros). Legal expenses were increased due to the fact that the needed lawyer s advice on human resources issues as well as to cover the expenses steaming from the Court s decision F- 58/10. Medical expenses were reduced according to the actual number of staff members who underwent their annual medical checkup. Chapter 15 Mobility, exchanges of civil servants and experts s A01520 Staff exchanges 150-112 - 262 262 100% Total 150-112 - 262 262 100% An increase of 75% took place under chapter 15. During the financial year some of the secondments of the Seconded National Experts (SNEs) came to an end. There were cases were SNEs with no financial implications for the (e.g. those seconded by Austrian governmental institutions) were replaced with SNEs entailing regular costs (e.g. those seconded by non-austrian governmental institutions). Chapter 16 Social welfare s A01610 Social contacts between staff 55 - -31-13 11 11 100% A01620 Other welfare expenditure 386 - -30-357 357 100% A01630 Early childhood centres and crèches 14 - - - 14 14 100% Total 455 - -61-12 382 382 100% Chapter 16 was decreased by 16%. The made savings from the organisation of its staff retreat as well as to the organisation of other welfare expenditure. According to actual enrolments schooling costs were revised. Page 19 of 38
Chapter 17 Entertainment and representation expenses s A01700 Entertainment and representation expenses 6 - - -2 4 4 100% Total 6 - - -2 4 4 100% No significant changes took place under chapter 17. Chapter 19 Reserve for Title I s A01900 Reserve for Title I - - - - - - - Total - - - - - - - No changes took place under chapter 19. Page 20 of 38
Title II Buildings, equipment and miscellaneous operating expenditure Chapter 20 Rental of buildings and associated costs s A02000 Rent 775 244-3 - 1,016 772 76% A02010 Insurances 11 - -1-10 10 100% A02020 Water, gas, electricity and heating 140 - -23-11 107 107 100% A02030 Cleaning and maintenance 290 - -2 4 292 292 100% A02040 Fitting-out of premises 30 - -4-26 26 100% A02050 Security and surveillance of buildings 75 - -2-3 69 69 100% A02090 Other expenditure on buildings 5 - - - 4 4 100% Total 1,326 244-35 -11 1,524 1,280 84% Chapter 20 was increased by 15%. This increase refers to the rent subsidy received from the Austrian Authorities. In late 2011 and early the enhanced its heating system resulting in a reduction of the heating costs. Enhancements in the ventilation/cooling and electricity sytems contributed to better energy efficiency. These actions resulted in reduced expenditure under the relevant item. Chapter 21 Data processing s A02100 Hardware/software 378-95 -32 441 441 100% A02101 Software development 275-0 50 325 325 100% A02102 IT services 15 - -6-1 8 8 100% Total 668-89 16 773 773 100% This chapter was increased by 16%. Due to the growth of the the acquisition of software equipment was required. In order to address the requirements of the Business Continuity, the setup of an offsite backup to a remote site was also needed. The, created synergies by agreeing with CEDEFOP to exchange back up data centre locations. Additionally, in order to address a recommendation of the European Court of Auditors, the needed to charge the costs related to its accounting system (i.e. 40,000 EUR maintenance services for ABAC) under software development (i.e. A02101) instead of hardware and software (i.e. A02100) as it was initially ed. Page 21 of 38
The also needed to cover the costs for the MATRIX & TCM application additional enhancements enabling its Tendering software application to accommodate the needs of the revised procurement templates. Chapter 22 Movable property and associated costs s A02200 Technical equipment and installations 20 - -14 1 8 8 100% A02203 Maintenance, use and repair of technical equipment and installations 27 - -27 - - - 100% A02210 Office, accommodation and residence 15 - -14-1 1 100% A02230 Hire of vehicles 2 - - -2 - - 100% A02250 Library stocks, purchase of books - - - - - - 100% Total 64 - -55-9 9 100% During the financial year, the chapter was decreased by 86%. The cancelled the maintenance and enhancement related to the conference room and the audio-visual equipments. Moreover, finetuning the use of lines and in accordance with the principle of specification the expenditure related to the maintenance of the printers (i.e. ICT hardware) was transferred to be charged under chapter 21. The cancelled the planned purchase of the office furniture. Based on an assessment the existing ones could be used for a longer time and therefore, significantly reduced this expenditure. Chapter 23 Current administrative expenditure s A02300 Stationery and office supplies 42 - -1-8 32 32 100% A02320 Bank charges 5 - -2-3 3 100% A02330 Legal expenses 20 - -20 - - - - A02353 Departmental removals and associated handling 40 - -3-11 26 26 100% A02355 Publications and reproduction of documents 11 - - 28 39 39 100% Total 118 - -26 9 101 101 100% Page 22 of 38
A decrease of 14% occurred under chapter 23. As described in the Annual Activity Report of 2011, there was an on-going court case against the concerning the award of a procurement procedure. However, at the beginning of the year an amicable solution was achived by the and the case was withdrawn. Therefore, the funds were no longer required under this item. In addition, during the financial year the made significant savings reducing the costs related to stationery and office supplies as well as to departmental removals. The item related to publications was increased in order to cover the costs for the translation into French of the s external evaluation. Chapter 24 Postage and Telecommunications s A02400 Postage and delivery charges 46 - -16-5 25 25 100% A02410 Telecommunication charges 145 - -49-14 82 82 100% A02411 Telecommunication equipment - - - - - - - Total 191 - -65-19 106 106 100% This chapter was decreased by 44%. In order to reinforce the principle and the implementation of the Activity Based Budgeting (ABB) the charged the postage related to the s operational publications under Title III. Therefore, the relevant amount was transferred to the operational items. The also maintained its telecommunication costs lower than planned resulting in significant savings under the relevant item. In addition, as a result of an unsuccessful tender the link to the s off-site backup datacentre was not contracted. Chapter 25 Expenditure on meetings s A02550 Miscellaneous expenditure for meetings 26 - -1-8 17 17 100% Total 26 - -1-8 17 17 100% The managed to reduced expenditure under chapter 25 by 35% in each attempt to maintain the costs of meetings low and following the implementation of a relevant policy. Chapter 26 Studies, surveys, consultations s A02601 Studies, surveys, consultations 33 - -33 - - - - Total 33 - -33 - - - - Page 23 of 38
All funds under chapter 26 were reallocated as no activities related to this item intented to take place during the financial year. Chapter 29 Reserve for Title II s A02900 Reserve for Title II - - - - - - - Total - - - - - - - No changes took place under chapter 29. Page 24 of 38
Title 3 Operational activities The organisation of awareness raising activities such as meetings, conferences, events and the production of publications under Title 3 is based on framework contracts with reopening competition. This type of framework contracts significantly reduced the costs of such activities. In addition, the ed amounts for the events and conferences are based on the number of people that are invited. However, the final cost depends on the actual participation. Taking into consideration the above as well as other factors, funds were found to be in surplus under several items of Title 3 that involve organisation of events and conferences. These funds were used either to support other operational projects or to implement third priority projects of the Annual Work Programme (AWP). The latter are projects that are indicated and fully described in the AWP however, their implementation depends on the availability of funds. Therefore, the exploits the risk of cancelling funds by reinforcing its operational activities and adding value to the European Union. Further details are provided below. Chapter 31 Dignity No funds were allocated and implemented under this chapter during the financial year. Chapter 32 Freedoms s B03201 Asylum, immigration and integration of migrants 240 - - 177 417 417 100% B03211 Information society and, in particular, respect for private life and protection of personal data 80 - - 1 81 81 100% B03221 Visa and border control 205 - -4-157 44 44 100% Total 525 - -4 21 541 541 100% Chapter 32 was increased by 3%. The project Treatment of third country nationals at the EU's external borders (TCN) generated a surplus of funds. The reason for this surplus is that the communication for TCN was intended for the translations of the two reports, which were initially scheduled to be produced in. Given the unavailability in human resources (i.e. long term absence of the relevant project team member) a delay in finalising these reports occurred. Therefore, the translations will take place within the next financial year. In addition, part of the related framework contract is implemented through quoted times and means and the quotations received were lower than expected. The reallocated most of this surplus to two projects of asylum, immigration and integration of migrants. First, it allowed adequate funds for the research of the healthcare for the irregular migrants deliverable. Second, the number of languages that the handbook on European law on immigration and asylum is translated to was increased in order to be accessible by more stakeholder groups. Page 25 of 38
Chapter 33 Equality s B03311 Racism, xenophobia and related intolerance 75 - -12-2 61 61 100% B03321 Discrimination 1,822 27-9 143 1,983 1,983 99% B03331 The rights of the child, including the protection of children 430-251 -7 674 674 100% Total 2,327-230 134 2,718 2,718 99% This chapter was increased by 17%. The related to the production activities of the Pilot Survey Roma Programme Act 1 was initially foreseen under the Horizontal Activities (i.e. Chapter 37). Once this was noticed and in order to respect the ary principle of specification as well as the principle of Activity Based Budgeting (ABB), the related amounts were transferred to the project concerned. Under article 4 of the s funding regulation the European Commission requested to include in its Annual Work Programme the project Guardianship provisions for child victims of trafficking. The also implemented the third priority actions related to the LGBT project (i.e. Surveying LGBT people and authorities). ly, as parts of the projects are implemented under the framework contracts through the quoted time and means concept, some offers received were lower than expected and therefore, generated surpluses. In addition, a corrective action that took place in 2011 related to the principle of annuality required an increase in the project s by 25,000 EUR. The concerning the project Children and Justice was increased in order to cover the needs of an external consultant. This consultant was contracted in order to ensure smooth continuation of the project in the long-term absence of a project team member. The of the project Fundamental Rights of Persons with Intellectual Disabilities and Persons with Mental Health Problems was increased in order to cover the costs for the translation and production of the Choice and Control report. The project Discrimination and Victimisation of Jews was decreased due to the fact that the actual cost of the meeting was lower compared to the estimated amount. Chapter 34 Solidarity No funds were allocated and implemented under this chapter during the financial year. Chapter 35 Citizens rights s B03501 Participation of the citizens of the Union in the Union s democratic - - - - - - - Page 26 of 38
functioning Total - - - - - - - No funds were allocated and implemented under this chapter during the financial year. Page 27 of 38
Chapter 36 Justice s B03601 Access to efficient and independent justice 2,250 - -29 48 2,269 2,269 100% B03611 Compensation of victims - - - - - - - Total 2,250 - - 48 2,269 2,269 100% This chapter was increased by 1%. Similar to chapter 33, the related to the production activities of the project access to efficient and independent justice was initially foreseen under the Horizontal Activities (i.e. Chapter 37). Once this was noticed and in order to respect the ary principle of specification as well as the principle of the Activity Based Budgeting (ABB), the related amounts were transferred to the project concerned. During the implementation of the related actions surpluses were generated due to the fact that the cost of the communication material attached to the project report Accessing Efficient and Independent Justice (Access to justice social study) was lower than expected. The reason for this is that the launch event of the final report turned out to be the Fundamental Rights Conference. Chapter 37 Horizontal operational activities s B03701 Research and data collection 400-70 255 725 725 100% B03711 Communication and awareness-raising 1,328 - -46-196 1,086 1,086 100% B03721 Networking and stakeholder cooperation - - - - - - - Total 1,728-24 60 1,812 1,812 100% During the financial year an increase of 5% took place under chapter 37. Based on the s Annual Work Programme 266,000 EUR had been temporary placed under the operational reserves in order to cover the costs related to the monitor and evaluation of the projects. Following the conclusion of the reopening competition for the award of this particular contract the funds were reallocated under the horizontal activities and to both research and communication lines for execution. In addition, the cost of the data collection concerning the preparation of the Annual Report needed to be increased. As already mentioned under chapters 33 and 36 the related to the production activities of two projects was initially placed under chapter 37. Once this was noticed and in order to respect the ary principle of specification as well as the principle of the Activity Based Budgeting (ABB), the related amounts were transferred to the project concerned. Page 28 of 38
During the financial year, surpluses were generated under this chapter. This was the result of the implementation of the framework contracts with reopening competition as explained on page 25 under heading Title 3 Operational activities. Chapter 38 Bodies of the s B03801 Bodies of the 293-66 -11 348 348 100% B03802 Consultation mechanisms 190 - - -5 185 185 100% Total 483-66 -16 533 533 100% This chapter was increased by 10%. During the year an additional Management Board meeting took place. Therefore, the related item was increased in order to cover the necessary expenses. In addition, during the financial year the launched the call for expression of interest concerning its Scientific Committee members. In order to achieve adequate publication of this call more funds than it was initially foreseen were used. Chapter 39 Reserve for Title III s B03900 Reserve for Title III 266 - -41-225 - - - Total 266 - -41-225 - - - During the financial year the allocated under the operational reserves, which was earmarked for the evaluation of the s activities, was reallocated under chapter 37 for execution. Page 29 of 38
Annex 1 Budget Outturn Statement REVENUE 2011 Commission subsidy (for the operating Titles 1,2 and 3 + 20,376,020.00 21,413,025.25 PHARE funds from the Commission + - - Other contributions and funding received via the Commission Other donors Fee income Other revenue + 298,227.36 515,765.78 EXPENDITURE TOTAL REVENUE (a) 20,674,247.36 21,928,791.03 Title I:Staff Payments - 10,569,271.70 9,661,644.34 Appropriations carried over - 189,949.37 107,004.76 Title II: Administrative Expenses Payments - 2,088,894.29 1,998,868.92 Appropriations carried over - 442,375.20 1,127,684.77 Title III: Operating Expenditure Payments - 3,853,254.66 2,099,482.43 Appropriations carried over - 4,046,267.92 5,822,974.39 TOTAL EXPENDITURE (b) - 21,190,013.14 20,817,659.51 OUTTURN FOR THE FINANCIAL YEAR (a-b) -515,765.78 1,111,131.52 Cancellation of unused payment appropriations carried over from previous year + 123,161.67 225,184.06 Adjustment for carry-over from the previous year of appropriations available at 31.12 arising from + 515,765.78 122,000.00 assigned revenue Exchange differences for the year (gain +/loss -) * +/- -2,716.55-3,676.68 BALANCE OF THE OUTTURN ACCOUNT FOR THE FINANCIAL YEAR 120,445.12 1,454,638.90 Balance year N-1 +/- 221,633.65-1,233,005.25 Positive balance from year N-1 reimbursed in year N to the Commission - -221,633.65 - Result used for determining amounts in general accounting 120,445.12 221,633.65 Commission subsidy - agency registers accrued revenue and Commission accrued expense 20,255,574.88 21,191,391.60 Pre-financing remaining open to be reimbursed by agency to Commission in year N+1 120,445.12 221,633.65 Not included in the outturn: Interest received by 31/12/N on the Commission subsidy funds and to be reimbursed to the Commission + 46,545.05 73,026.33 Page 30 of 38
Annex 2 Summary Execution Table (ECA Format) REVENUE EXPENDITURE Source of revenue Revenue entered in the final for the financial year Revenue collected Allocation of expenditure appropriations entered committed paid carried forward Appropriations carried forward from previous financial year(s) cancelled entered committed paid to be carried forward cancelled Own revenue Community subsidies 20,376 20,376 Title I Staff 10,759 10,759 10,569 190 0 107 107 101 0 6 Other subsidies Other assigned revenue Title II Administration Title III Operating activities 1,799 1,799 1,601 198 0 640 640 622 0 18 7,818 7,818 3,825 3,993 0 5,795 5,795 5,696 0 99 Other revenue 298 298 Other revenue 298 0 0 298 0 516 516 516 0 0 TOTAL 20,674 20,674 TOTAL 20,674 20,376 15,995 4,679 0 7,058 7,058 6,935 0 123 NB: any discrepancies in totals are due to the effects of rounding. Page 31 of 38
Annex 3 Budget Execution Title I, II and III of C1 Appropriations Budget Item Budget Item Description Appropriations Commitments % committed Payments % paid 1100 Basic salaries 5,085,150.62 5,085,150.62 100.00 % 5,085,150.62 100.00 % 1101 Family allowances 566,221.21 566,221.21 100.00 % 566,221.21 100.00 % 1102 Expatriation and foreign-residence allowances 765,272.41 765,272.41 100.00 % 765,272.41 100.00 % 1103 Secretarial allowances 7,530.36 7,530.36 100.00 % 7,530.36 100.00 % 1113 Trainees 227,975.00 227,975.00 100.00 % 223,974.80 98.25 % 1115 Contract Agents 1,190,895.73 1,190,895.73 100.00 % 1,190,895.73 100.00 % 1130 Insurance against sickness 175,206.14 175,206.14 100.00 % 175,206.14 100.00 % 1131 Insurance against accidents & occupational disease 25,932.78 25,932.78 100.00 % 25,932.78 100.00 % 1132 Insurance against unemployment 66,818.62 66,818.62 100.00 % 66,818.62 100.00 % 1140 Childbirth and death grants 594.93 594.93 100.00 % 594.93 100.00 % 1141 Travel expenses for annual leave 125,891.21 125,891.21 100.00 % 125,891.21 100.00 % 1175 Interim services 551,461.87 551,461.87 100.00 % 513,975.00 93.20 % 1178 External services 54,563.89 54,563.89 100.00 % 54,563.89 100.00 % 1190 Salary weightings 347,118.02 347,118.02 100.00 % 347,118.02 100.00 % 1200 Recruitment expenses 33,520.00 33,520.00 100.00 % 30,661.14 91.47 % 1201 Travel expenses 1,304.07 1,304.07 100.00 % 1,304.07 100.00 % 1202 Installation resettlement and transfer allowances 11,532.93 11,532.93 100.00 % 11,532.93 100.00 % 1203 Removal expenses 18,923.05 18,923.05 100.00 % 18,923.05 100.00 % 1204 Temporary daily subsistence allowances 14,140.37 14,140.37 100.00 % 14,140.37 100.00 % 1300 Missions & duty travel exp & other ancillary exp. 485,906.08 485,906.08 100.00 % 413,915.83 85.18 % 1410 Medical service 30,018.00 30,018.00 100.00 % 16,177.97 53.89 % 1420 Professional training of staff 237,736.88 237,736.88 100.00 % 208,532.56 87.72 % 1430 Legal services 87,610.63 87,610.63 100.00 % 72,510.63 82.76 % 1520 Staff exchanges 261,951.20 261,951.20 100.00 % 261,951.20 100.00 % 1610 Social contacts between staff 11,093.91 11,093.91 100.00 % 2,193.91 19.78 % Page 32 of 38
1620 Other welfare expenditure 356,529.52 356,529.52 100.00 % 350,192.13 98.22 % 1630 Early childhood centres and creches 14,279.50 14,279.50 100.00 % 14,279.50 100.00 % 1700 Entertainment and representation expenses 4,042.14 4,042.14 100.00 % 3,810.69 94.27 % Total Title I 10,759,221.07 10,759,221.07 100.00 % 10,569,271.70 98.23 % 2000 Rent 283,530.76 283,530.76 100.00 % 283,530.76 100.00 % 2010 Insurance 9,847.97 9,847.97 100.00 % 9,847.97 100.00 % 2020 Water Gas Electricity and Heating 106,500.00 106,500.00 100.00 % 95,754.56 89.91 % 2030 Cleaning and maintenance 292,409.36 292,409.36 100.00 % 284,728.24 97.37 % 2040 Fitting-out of premises 26,335.00 26,335.00 100.00 % 26,335.00 100.00 % 2050 Security and surveillance of buildings 69,423.31 69,423.31 100.00 % 64,589.06 93.04 % 2090 Other expenditure on buildings 4,419.70 4,419.70 100.00 % 4,419.70 100.00 % 2100 Hardware/Software 440,667.36 440,667.36 100.00 % 393,287.04 89.25 % 2101 Software Development 324,738.00 324,738.00 100.00 % 253,526.00 78.07 % 2102 Other external services for data processing 8,056.00 8,056.00 100.00 % 8,056.00 100.00 % 2200 New purchases of equipment and installations 7,624.25 7,624.25 100.00 % 7,624.25 100.00 % 2203 Maintenance use & repair of tech equip. & instal. - - - - - 2210 Office accommodation and residence 1,099.00 1,099.00 100.00 % 1,099.00 100.00 % 2230 Hire of vehicles 118.80 118.80 100.00 % 118.80 100.00 % 2250 Library stocks purchase of books 378.38 378.38 100.00 % 49.50 13.08 % 2300 Stationery and office supplies 32,487.50 32,487.50 100.00 % 32,487.50 100.00 % 2320 Bank charges 3,158.07 3,158.07 100.00 % 1,158.07 36.67 % 2330 Legal expenses - - - - - 2353 Departmental removals and associated handling 26,210.00 26,210.00 100.00 % 24,185.00 92.27 % 2355 Publications and reproduction of documents 39,185.34 39,185.34 100.00 % 2,765.34 7.06 % 2400 Postage and delivery charges 24,531.06 24,531.06 100.00 % 22,712.01 92.58 % 2410 Telecommunications charges 81,720.80 81,720.80 100.00 % 67,791.66 82.96 % 2550 Miscellaneous expenditure for meetings 16,828.83 16,828.83 100.00 % 16,828.83 100.00 % Page 33 of 38
2601 Studies surveys consultations - - - - - Total Title II 1,799,269.49 1,799,269.49 100.00 % 1,600,894.29 88.97 % B3-201 Asylum immigration and integration of migrants 416,764.67 416,764.67 100.00 % 36,105.55 8.66 % B3-211 Info soc. respect for priv life & prot. pers. data 80,778.76 80,778.76 100.00 % 28,013.16 34.68 % B3-221 Visa and border control 43,793.34 43,793.34 100.00 % 27,523.97 62.85 % B3-311 Racism xenophobia and related intolerance 61,169.30 61,169.30 100.00 % 56,169.30 91.83 % B3-321 Discrimination 1,956,056.87 1,956,056.87 100.00 % 807,573.65 41.29 % B3-331 The rights of the child inc the protec of children 673,842.22 673,842.22 100.00 % 124,269.80 18.44 % B3-601 Access to efficient and independent justice 2,268,666.01 2,268,666.01 100.00 % 1,620,217.48 71.42 % B3-701 Research and data collection 725,367.50 725,367.50 100.00 % 58,305.60 8.04 % B3-711 Communication and awareness-raising 1,086,272.67 1,086,272.67 100.00 % 633,829.21 58.35 % B3-801 Bodies of the 320,244.71 320,244.71 100.00 % 248,907.77 77.72 % B3-802 Bodies of the 184,573.39 184,573.39 100.00 % 184,573.39 100.00 % B3-900 Reserve for Title 3 - - 0.00 % - 0.00 % Total Title III 7,817,529.44 7,817,529.44 100.00 % 3,825,488.88 48.93 % TOTAL C1 20,376,020.00 20,376,020.00 100.00 % 15,995,654.87 78.50 % Page 34 of 38
Annex 4 Budget Execution Title I, II and III of C5 Appropriations No C5 funds were available for implementation during the financial year. Page 35 of 38
Annex 5 Budget Execution Title I, II and III of C8 Appropriations Budge t Item Budget Item Description Appropriations Commitments % committed Payments % paid 1113 Trainees 304.77 304.77 100.00% 304.77 100.00% 1175 Interim services 48,388.11 44,305.67 91.56% 44,305.67 91.56% 1300 Missions & duty travel exp & other ancillary exp. 44,220.68 44,220.68 100.00% 44,220.68 100.00% 1420 Professional training of staff 5,261.70 5,261.70 100.00% 5,261.70 100.00% 1430 Legal services 4,800.00 4,800.00 100.00% 4,800.00 100.00% 1610 Social contacts between staff 4,029.50 2,147.92 53.30% 2,147.92 53.30% Total Title I 107,004.76 101,040.74 94.43% 101,040.74 94.43% 2020 Water Gas Electricity and Heating 5,558 5,268 94.79% 5,268 94.79% 2030 Cleaning and maintenance 9,630 9,630 100.00% 9,630 100.00% 2040 Fitting-out of premises 3,624 3,624 100.00% 3,624 100.00% 2050 Security and surveillance of buildings 4,549 4,549 100.00% 4,549 100.00% 2100 Hardware/Software 122,731 121,316 98.85% 121,316 98.85% 2101 Software Development 104,098 95,938 92.16% 95,938 92.16% 2102 Other external services for data processing 4,752 4,752 100.00% 4,752 100.00% 2200 New purchases of equipment and installations 15,038 15,038 100.00% 15,038 100.00% 2210 Office accommodation and residence 24,140 24,140 100.00% 24,140 100.00% 2320 Bank charges 2,000 2,000 100.00% 2,000 100.00% 2330 Legal expenses 10,382 6,574 63.33% 6,574 63.33% Page 36 of 38
2353 2355 Departmental removals and associated handling 3,700 3,700 100.00% 3,700 100.00% Publications and reproduction of documents 900 511 56.80% 511 56.80% 2400 Postage and delivery charges 3,486 1,856 53.23% 1,856 53.23% 2410 Telecommunications charges 12,354 10,226 82.77% 10,226 82.77% 2411 Telecommunications equipment 33,663 33,663 100.00% 33,663 100.00% 2601 Studies surveys consultations 279,080 279,080 100.00% 279,080 100.00% Total Title II 639,685 621,865 97.21% 621,865 97.21% B3-201 Asylum immigration and integration of migrants 119,510 103,426 86.54% 103,426 86.54% B3-211 Info soc. respect for priv life & prot. pers. data 699,878 658,465 94.08% 658,465 94.08% B3-221 Visa and border control 451,716 449,684 99.55% 449,684 99.55% B3-311 Racism xenophobia and related intolerance 1,041,452 1,041,452 100.00% 1,041,452 100.00% B3-321 Discrimination 474,792 462,405 97.39% 462,405 97.39% B3-331 The rights of the child inc the protec of children 39,238 38,850 99.01% 38,850 99.01% B3-601 Access to efficient and independent justice 2,320,607 2,318,104 99.89% 2,318,104 99.89% B3-701 Research and data collection 62,270 62,270 100.00% 62,270 100.00% B3-711 Communication and awareness-raising 489,369 481,193 98.33% 481,193 98.33% B3-721 Networking and stakeholder cooperation 49,616 39,538 79.69% 39,538 79.69% B3-801 Bodies of the 46,762 40,445 86.49% 40,445 86.49% Total Title III 5,795,209 5,695,831 98.29% 5,695,831 98.29% TOTAL C8 6,541,898 6,418,736 98.12% 6,418,736 98.12% Page 37 of 38