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E U R O P E A N B A N K I N G A U T H O R I T Y
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5.3.2. Budget implementation in 2012
The table below shows the status of commit-
ments and payments as of 31 December 2012,
together with the amounts carried over to fi-
nancial year 2013.
At the end of 2012, the EBA had a budget exe-
cution rate of 89 % for commitments and 57 %
for payments.
Underspend in Title 1, in spite of the fact that
the recruitment plan had been fully achieved,
was largely due to the non-payment of the sal-
ary adjustments proposed by the Commission
and disputed by the Council.
In Title 2, planned funds associated with the
relocation of the Authority into new premises
at the beginning of 2013 were not used as the
Authority did not receive the support of the
European Commission for the project. A new
procurement procedure will be launched in
2013. This was the main reason for under-
spending in this title.
In Title 3, whereas the commitment execu­
tion rate reached 100 %, the payment execu-
tion rate was only 15 %. During 2012, the EBA
IT strategy, inherited from CEBS, was revisited
in order to align the strategy with the objec-
tives, goals and needs related to the mandate,
mission and strategic tasks of the Authority.
The new IT strategy was approved by the Man-
agement Board in September 2012. Although
the work on the procurements procedures to
implement the new strategy was started in the
first half of 2012, the related contracts were
signed late in the year. The related services
will be provided in 2013, which explains the
biggest part of the carry forward in Title 3.
Title
Appropriations
(1)
Committed
(2)
% committed
(2/1)
Paid
(3)
% paid
(3/1)
Carried forward
(2) – (3)
Appropriations
cancelled
(1) – (2)
Title 1 — Staff
expenditure
10 908 000
9 159 710
84 %
8 953 661
82 %
206 048
1 748 290
Title 2 — Administrative
expenditure
4 272 000
3 673 434
86 %
2 029 498
48 % 1 643 935
598 566
Title 3 — Operational
expenditure
5 567 000
5 547 199
100 %
849 375
15 % 4 697 825
19 801
TOTAL
20 747 000
18 380 343
89 % 11 832 534
57 % 6 547 808
2 366 657
Balance year
N
– 1
+/-
Positive balance from year
N
– 1 reimbursed in year
N
to the Commission
-
Result used for determining amounts in general accounting
1 100 062
3 579 861
Commission subsidy — agency registers accrued revenue and Commission accrued expense
6 461 476
1 493 139
Pre-financing remaining open to be reimbursed by agency to Commission in year
N
+ 1
1 100 062
3 579 861
Not included in the budget outturn:
Interest generated by 31/12/
N
on the Commission balancing subsidy funds and to be
reimbursed to the Commission (liability)
+
53 004
57 250