C_2008311EN.01000701.xml

on the annual accounts of the European Union Fundamental Rights Agency for the financial year 2007 together with the Agency's replies

(3) These accounts were drawn up on 4 June 2008 and received by the Court on 11 June 2008.

(4) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI).

Table 1

European Union Fundamental Rights Agency (Vienna)

Areas of Community competence deriving from the Treaty

Competences of the Agency as specified in Council Regulation (EC) No 168/2007

Governance

Resources made available to the Agency in 2007

(Data for 2006)

Products and services supplied during the financial year 2007

(Data for 2006)

Collection of information

The Commission may, within the limits and under conditions laid down by the Council in accordance with the provisions of this Treaty, collect any information and carry out any checks required for the performance of the tasks entrusted to it.

(Article 284 of the Treaty)

Objectives

To provide the relevant institutions, bodies, offices and agencies of the Community and its MemberStates when implementing Community law with assistance and expertise relating to fundamental rights in order to support them when they take measures or formulate courses of action within their respective spheres of competence to fully respect fundamental rights.

Tasks

—

To collect, analyse and disseminate relevant, objective, reliable and comparable information including results from research and monitoring communicated to it by Member States, Union institutions as well as bodies, offices and agencies of the Community and the Union, research centres, national bodies, non-governmental organisations, third countries and international organisations and in particular by the competent bodies of the Council of Europe.

—	To develop methods to improve the comparability, objectivity and reliability of data at European level.

—	To carry out and to cooperate with or encourage scientific research and studies including, where appropriate and compatible with its priorities and its annual work programme, at the request of the European Parliament, the Council or the Commission.

—	To publish conclusions and opinions on specific thematic topics, for the Union institutions and the Member States when implementing Community law, either on its own initiative or at the request of the European Parliament, the Council or the Commission.

—	To publish an annual report on fundamental rights issues covered by the areas of the Agency's activity and thematic reports as will as an annual report on its activities.

—	To develop a communication strategy and promote dialogue with civil society, in order to raise public awareness of fundamental rights.

1. Management Board

Composition

One independent person appointed by each MemberState, one independent person appointed by the Council of Europe and two representatives of the Commission.

Duties

—	To adopt the work programme and the general annual report.

—	To adopt the final budget and the establishment plan.

—	To give an opinion on the final accounts.

2. Executive Board

Composition

—	Chairman and Deputy Chairman of the Management Board.

—	The person appointed by the Council of Europe in the Management Board may participate in the meetings of the Executive Board.

—	One representative of the Commission.

—	Two other members of the Management Board.

3. Director

Appointed by the Management Board on a proposal from the Commission and after opinions of the European Parliament and of the Council.

4. External audit

Court of Auditors.

5. Internal control

The Commission's internal audit service.

6. Discharge authority

Parliament acting on a recommendation of the Council.

Final budget

14,2 million euro

(9,3 million euro)

of which the Community subsidy is 98 % (100 %)

Staff as at 31 December 2007

46 (37) posts in the establishment plan,

of which posts occupied: 34 (35)

+11 (10) other staff (contract agents, seconded national experts, employment agency staff)

Total staff: 57 (47)

undertaking the following tasks:

operational: 31 (28)

administrative: 21 (15)

mixed: 5 (4)

RAXEN network

Number of contributions by the 25 national focal points: 245 (375)

Number of contributions in the context of the PHARE Croatia/Turkey project: 6

Number of meetings: 1 (2)

Research reports

Number of reports: 4 (9)

Number of meetings: 6 (5)

Annual Reports: 2 (2)

Non-research materials

Various FRA publications: 15 (9)

Cooperation with MemberStates and other institutions

Member States: 7 (15)

European Commission: 8 (29)

European Parliament: 6 (7)

Committee of the Regions: 1 (2)

European Economic and Social Committee: 3 (1)

Council of Europe: 4 (10)

OSCE: 5 (4)

Inter-Agency: 2 (4)

United Nations: 2 (1)

Other meetings and round tables: 23 (5)

Source: Information supplied by the Agency.

Table 2

European Union Fundamental Rights Agency (Vienna) — Implementation of the budget for the financial year 2007

(1000 euro)
Revenue			Expenditure
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	Final budget appropriations					Appropriations carried over from previous financial year(s)
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	entered	committed	paid	carried over	cancelled	available	paid	cancelled
Community subsidies	14 000	14 000	Title I Staff	4 085	4 012	3 903	109	73	50	37	13
Other assigned revenue	0	240	Title II Administration	2 375	2 337	750	1 587	38	283	273	10
			Title III Operating activities	7 540	7 430	1 810	5 620	110	942	881	61
Phare 2005 (1)	0	90	Phare 2005 (1)	0	0	0	0	0	90	90	0
Phare 2006 (1)	191	191	Phare 2006 (1)	191	168	53	138	0	245	245	0
Total	14 191	14 521	Total	14 191	13 947	6 516	7 454	221	1 610	1 526	84
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts. Revenue collected and payments are estimated on a cash basis.

Table 3

European Union Fundamental Rights Agency (Vienna) — Economic outturn account for the financial years 2007 and 2006

(1000 euro)
	2007	2006
Operating revenue
Community subsidies	14 074	8 609
Other revenues	207	8
Total (a)	14 281	8 617
Operating expenses
Staff expenses	3 532	3 051
Fixed asset related expenses	168	52
Other administrative expenses	1 538	1 403
Operational expenses	3 450	3 556
Total (b)	8 688	8 061
Economic result for the year (c = a – b)	5 593	556
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts: these accounts are drawn up on an accrual basis.

Table 4

European Union Fundamental Rights Agency (Vienna) — Balance sheet at 31 December 2007 and 2006

(1000 euro)
	2007	2006
Non-current assets
Intangible fixed assets	109	84
Tangible fixed assets	333	388
Current assets
Short-term pre-financing	0	70
Short-term receivables	291	453
Cash and cash equivalents	8 196	2 288
Total assets	8 929	3 282
Current liabilities
Provisions for risks and charges	48	48
Accounts payable	1 588	1 535
Total liabilities	1 636	1 582
Net assets	7 293	1 700
Reserve
Accumulated surplus/deficit	1 700	1 143
Economic result for the year	5 593	556
Net capital	7 293	1 700
Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts: these accounts are drawn up on an accrual basis.

(1) Assigned revenue.

Source: Data supplied by the Agency. This table summarises the data provided by the Agency in its annual accounts. Revenue collected and payments are estimated on a cash basis.