Regulators Cotpratjon ACER Lcid John Mogg, Chair...
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ACER Agney for the Cotpratjon of Energy Regulators MINUTES th ACER Administrative Board meeting Wednesday, 13 June 2013, 10.00 — 13.00 Poiskie Sieci Elektroenergetyczne S.A. (PSE) , Konstancin Jeziorna Present: Mr Piotr Woniak, Cha[r Mr Stefan Tostman, Member, and with proxy from Mr Philip Lowe Mr Luis Martin Oar, Member fyirRene Tammist, Member Mr Gonzalez Finat, Alternate Lcid John Mogg, Chair of the Board of Regulators, Observer Mr Alberto Pototschnig, Director of ACER, Observer Ms Marie-Christine Jalabert, Adviser NrAbdel El Amelie, Adviser Main conclusions of the meeting 1.) The Board expressed concerns about the pool resource approach to agency adopted by the Commission and, given the new tasks assigned by the legislators to ACER, invited the Commission to minimise any adverse impact on the Agency. 2.) The Board adopted the 2012 Annual Activity Report of ACER. 3.) The Board adopted the Mid-term review of the ACER Work Programme 2013. 4.) The Chair declared the urgency and importance of amending the Rules of Procedure for the functioning of the Agency and asked the Director to launch a written procedure. 5.) The Board adopted the Opinion on the 2012 Annual Account of ACER (ANNEX1). 6.) The Board took note of the Chair’s report on the examination ofthe declarations of commitment and declarations of interest of Board members, alternates and the observer. The Board took note of the comments made by the Director.
Transcript of Regulators Cotpratjon ACER Lcid John Mogg, Chair...
ACERAgney for the Cotpratjonof Energy Regulators
MINUTESth ACER Administrative Board meeting
Wednesday, 13 June 2013, 10.00 — 13.00Poiskie Sieci Elektroenergetyczne S.A. (PSE) , Konstancin
Jeziorna
Present:
Mr Piotr Woniak, Cha[r
Mr Stefan Tostman, Member, and with proxy from Mr Philip LoweMr Luis Martin Oar, Member
fyirRene Tammist, Member
Mr Gonzalez Finat, Alternate
Lcid John Mogg, Chair of the Board of Regulators, ObserverMr Alberto Pototschnig, Director of ACER, ObserverMs Marie-Christine Jalabert, Adviser
NrAbdel El Amelie, Adviser
Main conclusions of the meeting
1.) The Board expressed concerns about the pool resource approach to agencyadopted by the Commission and, given the new tasks assigned by the legislators toACER, invited the Commission to minimise any adverse impact on the Agency.2.) The Board adopted the 2012 Annual Activity Report of ACER.3.) The Board adopted the Mid-term review of the ACER Work Programme 2013.4.) The Chair declared the urgency and importance of amending the Rules ofProcedure for the functioning of the Agency and asked the Director to launch awritten procedure.
5.) The Board adopted the Opinion on the 2012 Annual Account of ACER (ANNEX1).6.) The Board took note of the Chair’s report on the examination ofthe declarationsof commitment and declarations of interest of Board members, alternates and theobserver. The Board took note of the comments made by the Director.
ACERAerwy for the Coptrationof Energy Rguiators
7.) The Board welcomed the Director’s presentation of the experience with the
Brussels liaison office and agreed that the arrangement should be kept permanent
with the Director reporting on it every two years.
1. Approval ofthe Agenda
The following agenda of the 13th ACER Administrative Board meeting was approved:
Agenda Topics Accompanying documents Rapporteur
Opening
I . Approval of the agenda
2. Minutes of the 12th Administrative Boardmeeting
Reporting on developments
3. Report on the written procedure(s)
4. Report on ACER developments (includingREMIT, monitoring pursuant to Art. I IRegulation (EC) No 713/2009, and on the
activities of the Board of Regulators)
5. Budgetary developments 2013 and 2014
Dcc I for approval
Doc 2 for approval
Dcc 3 for information
Doc 4 for information
AB Chair
AB Chair
Oral update
Oral update
Oral Update
ACER Director
ACER Director
BoR Chair
ACER Director
Commission
General ACER work
6. Annual Activity Report for 2012 Dcc 5 for adoption ACER Director
7. Mid-term review Work Programme 201 3 Dcc 6 for adoption ACER Director
8. Work Programme 2014 Outline Docs 7 and 8 for ACER Directorconsideration
9. New ACER Premises — Update on the process Oral update ACER Director
ACERAgency for the CopcratiGnof Energy Regulators
Agenda Topics Accompanying documents RapporteurAdministrative work
10. Amendment ofAB Decision 3-2010 on the Doc 9 for adoption ACER DirectorRules of Procedure
1 1 . AB opinion on the 201 2 Annual Accounts of Doc I 0 for adoption ACER DirectorACER
12. Results of the examination of declarations of Oral Update AB Chairinterest of AB members for 201 3ACER Director
13. Annual InternalAudit Report (Internal Audit Docs 11, 1213 and 14 for ACER DirectorService) information
14. Draft findings of the Court of Auditors and Docs I 5 and I 6 for ACER DirectorAgency replies information
I 5. Assessment of the experience with the Doc I 7 for information ACER DirectorBrussels liaison office
16. 2013 AB Decisions, by delegation ofthe Docs 18, 19, 20, 21, 22 and ACER DirectorAdministrative Board to the Chairman via 23 for informationDecision AB O5bis/2010 of 21 September 2010
AOB. .
.. Docs 24 and 25 forAuthorisation to the Director to engage in
consideration ACER Directoroutside activity
2. Minutes ofthe 12th Administrative Board meeting
The AB member representing the European Commission suggested that the“negative priorities” indicated in the review of the Work Programme 2013 arereferred to as the “activities that would have to be postponed”.The Minutes of the 12th Administrative Board meeting were amended and approved.
ACER— Agercy for tht (LpcratiGn
of Energy Rgul.ators
3. Report on the written procedures
The Director reported that no written procedure had taken place since the last
Administrative Board meeting.
4. Report on ACER developments (including REMIT,
monitoring pursuant to Art. 11 Regulation (EC) No 713/2009,
and on the activities ofthe Board of Regulators)
The Director made a presentation on the Agency’s progress.
The 2nd Annual Conference of the Agency on “Energy Markets: 2014 and Beyond”
took place on 17 May. The event, gathered key representatives from the EU
institutions, energy sector stakeholders and market players. The Conference focused
on what still needs to be achieved to meet the 2014 energy market integration goal
set by the EU Council in 2011, for the benefit of European energy consumers and
citizens, and the challenges awaiting the energy sector farther ahead. The discussion
was very interesting and more than 200 participants attended. The opening of the
Conference by ACER Director was followed by the intervention of the Slovenian
Minister responsible for Energy, Samo Omerzel. The Member of the European
Parliament, Romana Jordan stressed the support of the European Parliament to the
work of ACER, while the Irish Ambassador to Slovenia, H.E. Kieran Dowling,
illustrated the energy priorities of the Irish Presidency of the European Union.
Commissioner Oettinger delivered a Keynote Address on EU Energy Policy Beyond
2014. The panels and roundtables were moderated by Lord Mogg, Chair of the
Board of Regulators, Mr Piotr Wozniak, Chair of the Administrative Board, and Prof.
Pippo Ranci, Chair of ACER Board of Appeal. P. Lowe provided the closing remarks.
He presented the staff report of the Agency. The Agency expects to have 72 staff
members in 2013 and, according to the Establishment Plan presented by the
Agency, would reach 121 in 2014. The Agency staff includes 23 nationalities.
On ACER activities he presented a state of play for Framework Guidelines (FGs) and
Network Codes (NC), other regulatory activities and REMIT.
The Market Monitoring Report will be this year again co-branded with CEER and will
focus on the barriers to the Internal Energy Market.
ACERAgency for th Coopcrtionof Energy Rcguiators
He also presented the timehne for REMIT implementation, including on the iTprocurement. ACER will also develop a pilot project on data collection and datasharing solutions. Regarding the development of the registration system, the first“demo” was already available. The Director also reported on the presentation of theACER 2014 Work Programme Outline at the 1TRE Committee of the EuropeanParliament on 29 May 2013 and on his participation in the G20 Energy RegulatorsRound Table in Kazan on 3-4 June 2013, where a Statement on Sound Regulationand Promoting Investments in Energy Infrastructure was agreed.
As regards the latter, the AB member representing the Commission underlined thatthe Agency has no external legal role and cannot enter in international cooperation.Only the Commission can represent the EU abroad.
The Chair commented that there is the Gas Cooperation Council with Russia, whereACER is represented, however it has no official mandate to do so.
Lord Mogg as representative of the BoR said that possible negotiations or formalarrangements with another international organisation were covered by an agreedapproach at the level of the Council but there was no legal constraint on arepresentative of an NRA nor member of the BoR attending an internationalmeeting.
The Director highlighted that the Agency’s founding Regulation defines rules for theparticipation of third countries in ACER but sets no constraints on other forms ofpractice sharing. Moreover, under REMIT the Agency has an explicit mandate toestablish administrative arrangements with third countries.
The Chair also informed the members about the Commission’s Secretariat Generalinvitation to all the chairs of the Administrative/Management Boards of the Agenciesto a meeting in Brussels regarding the Common Approach. The Vice-Chair of the ABattended the meeting.
Action: The Board noted that the Vice-Chair will circulate a written report from themeeting with the Commission’s Secretariat general.
5. Budgetary developments 2013 and 2014The Director reported on some good news from the European Commission, whereby€2,8M could be available for REMIT, pending the agreement by the EuropeanParliament and the Council. However, as these funds will only be available in July, atthe earliest, the Agency will have to carry forward large amounts and this will becriticised by the auditors. He added that it is still to be seen what the draft EUBudget for 2014, including for ACER, the European Commission would propose atthe end of June.
ACERAgency for th1 Ccopcrttinof Energy Rguiators
The AB member representing the European Commission confirmed the good newson the 2013 budget, explaining that the trilogue in July would still need to confirm it.As regards the 2014 budget, however, he explained that the budgetary situation ingeneral, including for the EU Agencies, is very difficult. The proposed budget will befor 2014-2020 period.
The AB member appointed by the EP underlined that the budgetary authority willlook at: 1.) the budgets of all EU Agencies at the same time and that the budgetswill be linked to the multi-annual financial framework. He suggested a clear Agencystrategy on how to approach the budgetary process.
The AB member representing the Commission explained the effect of the resourcepool approach adopted by the Commission for the agencies of different levels (newtasks, cruising speed etc.) and said that it is up to the Budgetary Authority to decideon resources.
A discussion took place on how to move forward on the budgetary aspects.
Action: The Board expressed concerns about the pool resource approach to agencyadopted by the Commission and, given the new tasks assigned by the legislators toACER, invited the Commission to minimise any adverse impact on the Agency
6. Annual Activity Report for 2012
The Director briefly presented the report, explaining that it includes two parts. Thefirst part is the regulatory part illustrating the Agency policy achievements in theprevious year. This part was approved by the BoR on 12 June 2013. The second partis the administrative and management part of the report. The structure of the reportfollows the template for annual activity reports, agreed by the EU Network of theAgencies. After the proofreading, the report will be sent to the European Parliament,the Council, the Commission, the European Court of Auditors, the EuropeanEconomic and Social Committee, the Committee of Regions, as well as to theInternal Audit Service.
The AB member representing European Commission commented that the report is ofgood quality. Nevertheless, the Commission had a few comments regarding thebusiness continuity plan in case of REMIT, some progress could also be done interms of Key performance indicators (KPI5) and noted that the Agency lacks aninternal auditor. He welcomed that there is a policy of sensitive posts and a trainingpolicy now in place. He underlined that the Board would like to be involved in thefollow up to the recommendations of the Court of Auditors and the Internal AuditService.
ACERAgency for thi Co&>ierationof Energy Regulators
The Director explained that the Agency has already addressed the continuity aspectsof its REMIT operation and both the hosting service contract is being approachedaccordingly. As regards the KPIs, a table comparing objectives and achievements isalready included in Chapter 9 of the annual activity report. He also indicated thatgiven its limited size, the Agency has already in 2011 decided not to have an internalauditor, but rather to rely on the lAS and audit consultancy from internal auditorsfrom other agencies (so far EMSA).
One AB member inquired about any available comparison of the workload amongthe Agencies.
The AB member representing the Commission replied that the Commission is tryingto create a similar governance of the Agencies to be able to compare and measurethem. In addition, the Commission would like to have similar rules for theCommission’s and the Agencies’ staff.The Director mentioned that the Network of the EU Agencies is already working onthe benchmarking of the Agencies.
Action: The Board adopted the ACER Annual Activity Report on its activities in 2012.
7. Mid-term review Work Programme 2013
The Director presented the note regarding the Mid-term review of the WorkProgramme 2013. He underlined that the Agency was requested to start working onthe new TEN-E Regulation already before its entry into force (May 2013). The TEN-ERegulation has however not envisaged any new resources for the Agency. The onlyway to fulfil the Agency’s new responsibilities is to postpone a number of otheractivities, as listed in this note. These are 4 activities that, even if delayed, would notjeopardise the IEM deadline: Scoping for the Framework Guidelines onharmonisation of national tariff structures and regulatory framework for investments;Proposal to the European Commission on the annual Cross-Border infrastructurecompensation sum; Best Practices Guidelines on Exemptions for Major New GasInfrastructure (practical recommendations and policies directed towards the NRAsfor their exemption decisions under Article 36 of the Gas Directive); and Facilitatethe sharing of good practices and make recommendations on incentives and riskassessment methodology.
The Board was made aware that the Agency has to make choices.A suggestion was made to explore the outsourcing of the studies to be made. Thisoption was however considered unsuitable due to very short deadlines for mostactivities assigned to the Agency in the Third Package.
ACERAgercy For thcof Energy RguiatO1S
Lord Mogg as the represefltatt of the BoR shared the concerns saying that the
NRAS are thinking in the same manner.
The AB member representing the CommiS50n reminded the Board that the Agency
cou’d also use the Framework contract of DG ENER for the studies. The Directorconfirmed that the Agency is already using the framework contract of the
Commission for if issues however, when it comes to consultancY studies, the
consultants contracted by the Commission are typically a ‘arge aggregation of
companies, while the nsuitaflcy requirements of the Agency are best met by
speciaised expe5. This is why the Agency is about to launch its own procedure for
consultants, aiming at smaller sc&e nsutancy companies.
8. Work Programme 2014 Outline
The Director briefly explained that 2 presentations of the outline on the Work
Programme 2014 already took place, one at the ITRE Commiee on 29 May and
another at a dedicated Workshop on 6 June in Ljubljana. The draft Work Programme
2014 will be submitted to the BoR, the EP and the Commission by 28 June.
One AB member inquired whether a presentation of the Work Programme 2014 was
also made at the EU Council. Lord Mogg, as a representative of the BoR, considered
it a good idea. The Director replied that he will address the jncoming Lithuanianpresidency.
91 New ACER Premises -Update on the process
The Director reminded the AB that the Government of Slovenia offered freeOf<05tpremises to the Agency for an initial period of 2 years. This period ended in Janua
2013. This is why the Agency launched, already in 2012, a procedure for the
selection of new premises. Currently the Agency is in the final negotiation stage with
three tenderers. The successful tenderer should become known at the end of July.
The Agency expects to be in the new premises by JanuatY 2014.
ACERAgency for the Cot,pcatioIof Energy Rgu1.atorS
10. Amendment of AB Decision 3-2010 on the Rules ofprocedure
The Director explained that the Agency has noticed some inconsistencies betweenthe AB Decision 01-2010 adopting the Rules for the participation of alternates in themeetings of the Administrative Board of the Agency for the Cooperation of EnergyRegulators and AB Decision AG 03/2010 on the Rules of procedure of theAdministrative Board, in particular its Article 17. If the alternate assigned to onemember is not available, the next alternate could be called to represent thatmember who cannot participate. However, according to article 17 of the Rules ofprocedures in place, this alternate’s cost of participation could not be reimbursei Anew procedure was proposed to notify the presence at the meeting: 1.) By 2 weeksbefore the AB meeting all members and alternates signal whether they will be ableto attend; 2.) If any member and his related alternate are unable to attend, thesecretariat can check which other alternate is available, by preserving theinstitutional balance. A proposal was made that the same procedure applies also toobservers.
The AB member representing the Commission suggested that the Chairman writes tothe Council complaining about the absenteeism of their appointees. The Chairunderlined that having a quorum is very important for the Agency and added thatmembers will need to confirm their attendance and in case of no reply it will beconsidered that they are not attending the meetings.Action The Chair dclared the urnencyprocedure for the functionin of the A enc and asked the Director to launch awritteg procedur
ill AB opinion on the 2012 Annual Accounts of ACER
The Director introduced the draft AB Opinion on the 2012 Annual Accounts of theAgency, saying that the final accounts of the Agency were produced by the Agency’saccountant. The Director also briefly presented the draft comments received fromthe European Court of Auditors (ECA) after their visit to the Agency from 11-15 April.The comments concerned a large amount of carry overs, unspent financialresources, large amount of financial resources available in the bank, and on ACERrecruitment (anonymity of the written tests). He also presented the replies of theAgency.
ACERAgrcy for t1of Enrgy R.gUlatOrS
One AB member inquired about the folloWuP of the ECA’S recommendations and the
Director replied that the Agency sent its replies to ECA and a contradict0Yprocedure will now follow.
Lord Mogg as the repre5entat of the BoR commented that this is a ve good
record for an Agency just recently established. The AB member representing theCommission agreed with this comment.
12. Results of the examination of declarations of interest of
AB members for 2013
The Chairman informed the Board that all the declarations of interest were received
and examined, except the declaration of Mr Ricke, who resigned on the issue of
the conflict of interest. In the examined declarations, no jsleading information was
found. The Chairman notified the Council about the resignation of Mr Ricke. He
declared the declarations of interest examined.
The Director said that the Commission intends to issue EU guidelines Ofl the conflict
of interest later this year. He explained that as regards the received declarations of
interest of the Board of Appeal members and alternates, the declared interestswould have to be taken into account when deciding the composition of the Boarddealing with any specific case brought to its aentiOn. As regards the declarations of
interest of the Administrative Board, however, he suggested to have it confirmed
that the position/interest of Mr Peter Gordon and of Mr Razvafl Nicolescu have notchanged since their appointment. If this is the case, he does not see any issue;however, if changes have occurred, he believes there should be a notification to theappointing authority.
The AB member representing the Commission confirmed that the Commission ispreparing the EU Guidelines Ofl the conflict of interest. The timing for adoption i5 the
end of the year. The Guidelines would be discussed at the October meeting of the
Heads of the Agencies. He said that the interest of any Board member should be
traceable, by declaring previous and present responsibilities. He questioned whether
the declarations of interest, as currently stipulated in the AB Decision 03-2010, are in
line with the Common approach. The report of the Court of Auditors of last year on
several agencies is a good source of information in regard to the conflict of interest.
He also stressed that the only one responsible for the conflict of interest at ACER 5
its Director. His risk is not receiving the discharge.
ACERAgency for th Cooptrat ionof Energy Regulators
Action: The Board took note of the Chair’s report on the examination of thedeclarations of commitment and declarations of interest of Board members,alternates and the observer. The Board took note of the comments made by theDirector.
13. Annual Internal Audit Report (Internal Audit Service)
The Director informed the Board that the Internal Audit Service’s (lAS) audit for2012 is now closed. The lAS formal report was sent to the EP, Council and theCommission. The Director also said that the lAS will be visiting the Agency for a newaudit from 17-21 June.
The AB member representing the Commission pointed to the usefulness of regularreporting on the very important risks and findings of the lAS as an info point to theAB.
Action: The Board noted the Annual Internal Audit report.
14. Draft findings ofthe Court ofAuditors and Agencyreplies
Some of the draft findings of the CoA were already presented under the agendapoint regarding the Final Accounts of the Agency for 2012. The Director explainedthat on the Court’s remarks regarding the payment of the school fees the Agency istaking measures to put ACER staff on equal footing with the staff of otherinstitutions and bodies operating in location where a European school exists. TheAgency is in favour of a European school in Ljubljana and has already been in touchwith the Slovenia Government to implement the relevant provisions in the SeatAgreement. The subsidy to the Agency staff is up to the cost of a European schoolin Brussels, but it cannot be paid directly the schools. ECA believes this is irregular,while the Agency view is that this is not only in line with the Staff Regulation, but itis a requirement to put Agency’s staff in the same conditions as staff of other EUinstitutions. The other point of divergence with ECA is the anonymity of the writtentests, whereby at ACER the written tests are taken back to back with the oral testsof the candidates. The Agency has already replied to the Court on both aspects.The AB member representing the Commission recommended sharing commonpractice on the SLAs with schools and informal consultation.
ACERAgtiwy fat the Cooperationof Energy Regulators
Action: The Board noted the draft findings of the Court of Auditors and the Agency
replies.
15. Assessment ofthe experience with the Brussels liaison
office
The Director said that two years ago CEER offered to host the Agency’s liaison office
in Brussels, free of any rent and charges. This donation was accepted by the Agency
with the consent of the Commission. One staff member (NRA Coordinator) operates
out of the Brussels liaison office. The Director considers the experience with the
Brussels liaison office extremely positive. The CEER is now moving to new premises
and the Agency is planning to locate a video conferencing facility in its office to
improve the communication with the headquarters in Ljubljana.
The agreement between the Agency and CEER will soon be formalised through a
MoU whereby this would become a stable arrangement under the same conditions.
The Director expressed his intention to maintain the current arrangements as long
as the current conditions persist.
Lord Mogg, as the representative of the BoR, agreed with the efficiency of the liaison
office and with the Directors’ comments. The presence of the Agency in Brussels is
much enhanced with the liaison office. The CEER offers a separate office with
facilities free of charge to the Agency staff. He also indicated a possibility to consider
future meetings of the AB in Brussels.
One AB member commented that the Board cannot take for granted the generosity
ofthe CEER.
The Chair with the support of the AB member representing the Commission said that
the arrangement can be kept permanent, but the Director will report on it every two
years.
Action: The Board welcomed the Director’s presentation of the experience with the
Brussels liaison office and agreed that the arrangement should be kept permanent
with the Director reporting on it every two years.
16. 2013 AB Decisions, by delegation of the Administrative
Board to the Chairman via Decision AB O5bis/2010 of 21
September 2010
ACERAgrwy For the Cpcratioiiof Energy Rcgulators
The Chair explained that, by delegation from the AB, this year he already made 6appointments of new members and alternates of the BoR.
Action: The Board was informed of all AB decisions in 2013, delegated to the ABchair, to appoint new members and alternates of the BoR.
AOB
Authorisation to the Director to engage in outside activity
The Director asked the Board to allow him to contribute to a publication.Action: The Board gave consent to the Director to contribute to a publication.
End of mandate for some AB members and alternates
The Chair announced that some members and alternates are ending their mandateby the end of 2013 or early 2014. The Chair intends to write to the appointinginstitutions to appoint new members and alternates.
ACER— Agercy for the Coc>1)erttion
of Energy Rgu1ators
ANNEX 1
OPINION AB n° 0112013OF THE ADMINISTRATIVE BOARD
OF THE AGENCY FOR THE COOPERATION OF ENERGY REGULATORS
ofl3June 2013
ON THE 2012 FINAL ACCOUNTS
THE ADMINISTRATIVE BOARD OF THE AGENCY FOR THE COOPERATION OF
ENERGY REGULATORS,
HAVING REGARD to Regulation (EC) No 713/2009 of the European Parliament and
of the Council of I 3 July 2009 establishing a European Agency for the Cooperation of
Energy Regulators1 (hereafter referred to as the Agency”), and, in particular, Article
24(5),
HAVING REGARD to Decision AB No 22/201 1 on the adoption of the Financial
Regulation of the Agency for the Cooperation of Energy Regulators, and, in
particular, Article 83(2),
HAVING REGARD to the preliminary observations of the European Court of Auditors
on the provisional accounts of the Agency for the financial year 2012,
HAVING REGARD to the Agency final accounts for the financial year 2012 drawn up
by the Director and signed off by the Accounting Officer and sent to the
Administrative Board on 5 June 2013,
Whereas:
(1) After receiving the observations of the Court of Auditors on the provisional
accounts of the Agency the Director shall draw up the final accounts and
transmit them for opinion to the Administrative Board.
(2) The Administrative Board shall deliver an opinion on the final accounts of
the Agency.
(3) The Director shall transmit the final accounts, accompanied by the opinion
of the Administrative Board, by I July following the completion of the
financial year, to the European Parliament, the Council, the Commission
and the Court of Auditors,
1 OJL2II,l4.8.2009,p.l.
ACERAgcncy for the C&opcrationof Energy Regulators
HAS ADOPTED a favourable opinion on the final accounts of the Agency for thefinancial year 2012 as presented in Annex I, but requests the Director to takeimmediate action to remedy the shortcomings identified by the European Court ofAuditors. The Administrative Board looks forward to receiving the final outcome ofthese observations in due course.
Done atWarsaw, on 13 June 2013
For the Administrative Board:
Piotr Wo±niak
Chairman of the Administrative Board of the Agency
ACERAgaicy fOlif th Coopcratiinof Energy Rguiators
ANNEX 1 TO THE OPINION AB n° 01/2013 OF THE ADMINISTRATIVE BOARD OF
THE AGENCY FOR THE COOPERATION OF ENERGY REGULATORS
Final Accounts of the European
Agency for the Cooperation of
Energy Regulatorsand
Report on Budgetary and Financial
ManagementI January2Ol2—31 December2012
ACERAiicy for the Ct>prationof Energy Rcgulators
Table of ContentsCERTIFICATION OF ANNUAL ACCOUNTS 18INTRODUCTION 19
LEGALBASIS 19
BACKGROUND INFORMATION 19
PART I — FINANCIAL STATEMENTS 21ECONOMIC OUTTURN ACCOUNT 21BALANCESHEET 22CASH FLOW STATEMENT 23STATEMENT OF CHANGES IN NET ASSETS 24NOTES TO THE FINANCIAL STATEMENTS 25
PART II - REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT 33BUDGETARY OUTTURN ACCOUNT 35BUDGET IMPLEMENTATION 36BUDGETARY OUTTURN RECONCILIATION 49BUDGETARY MANAGEMENT 50
PART III — ESTABLISHMENT PLAN 59
ACERAtney For tbc (ooptrtt icri
of Encrgy Rgut:tors
CERTIFICATION OF ANNUAL ACCOUNTS
The annual accounts of the Agency for the Cooperation of Energy Regulators (ACER) for the
year 2012 have been prepared in accordance with Title VII of ACER’s Financial Regulation
as well as the accounting rules adopted by the European Commission’s Accounting Officer.
I acknowledge my responsibility for the preparation and presentation of the annual accounts
of ACER in accordance with Article 43 of ACER’s Financial Regulation.
I have obtained from the authorising officer, who certified its reliability, all the necessary
information for the production of the accounts that show ACER’s assets and liabilities and
the budgetary implementation.
I hereby certify that based on this information, and on such checks as I deemed necessary
to sign off the accounts, I have a reasonable assurance that the accounts present fairly, in all
material aspects, the financial position, the results of the operations and the cash-flow of
ACER.
3 June 2013
Rodica Mandroc,
Accounting and Budget Officer
ACERAgency for the Ccuperationof Energy Regulators
INTRODUCTION
LEGAL BASIS
The European Agency for the Cooperation of Energy Regulators (hereinafter referred to as‘ACER’) with the seat in Ljubljana, Slovenia has been established by Regulation (EC) No71 3/2009 of the European Parliament and of the Council of 1 3 July 2009 (the “foundingRegulation”)
The overall mission of ACER, according to its founding Regulation, is to assist nationalregulatory authorities (NRA5) to perform their duties at the European Union level and tocoordinate their actions whenever necessary.
ACER’s activities are also governed by the following directives and regulations:
- Directive 2009/72/EC of the European Parliament and of the Council of I 3 July 2009concerning common rules for the internal market in electricity and repealing Directive2003/54/EC;
- Directive 2009/73/EC of the European Parliament and of the Council of I 3 July 2009concerning common rules for the internal market in natural gas and repealingDirective 2003/55/EC;
- Regulation (EC) No 714/2099 ofthe European Parliament and ofthe Council of 13July 3009 on conditions for access to the network for cross-border exchanges inelectricity, which repeals Regulation (EC) No 1228/2003;
- Regulation (EC) No 715/2009 ofthe European Parliament and ofthe Council of 13July 2009 on conditions for access to the natural gas transmission networks andrepealing Regulation (EC) No 1775/2005;
- Commission Regulation (EU) No 838/201 0 of 23 September 201 0 on laying downguidelines relating to the inter-transmission system operator compensationmechanism and a common regulatory approach to transmission charging, and,
- Regulation (EU) No 1227/201 1 of the European Parliament and of the Council of 25October 201 1 on wholesale energy market integrity and transparency.
BACKGROUND INFORMATION
According to the founding Regulation, ACER’s governing bodies on administrative mattersare the Administrative Board and the Director.
The Director of ACER, Mr Alberto Pototschnig is, according to Article I 7 of the foundingRegulation, responsible for representing the Agency and in charge of its management.
The Administrative Board, chaired by Mr Piotr Wo±niak, is composed of nine members withtwo members appointed by the European Parliament, five members appointed by theCouncil and two members appointed by the European Commission. Each member has analternate.
The Administrative Board shall give an opinion on the final accounts of ACER as drawn upby the Director in accordance with Article 24(4) and (5) of the founding Regulation.
ACERAcncy for the Cptrtionof Energy Rguiatøts
ACER’s expenditures for 2012 were integrally financed through an annual subsidy from the
general budget of the European Union.
In accordance with Article 43(1) ofACER Financial Regulation adopted by the Administrative
Board with Decision AB n° 22/201 1 , the Administrative Board appointed Mrs Rodica
Mandroc on 22 September 201 1 as the Accounting and Budget Officer of ACER.
The financial year 2012 was the first full year ofACER’s operation as ACER became
financially autonomous on 8 March 201 1 therefore, the comparative period in the financial
statements only refer to the period from 8 March 201 1 to 31 December2011.
The following accounts together with a report on budgetary and financial management have
been drawn up in accordance with Articles 76 — 83 of ACER’s Financial Regulation and
Article 24 of the founding Regulation.
ACERteLicy for the Copcrttionof F:tcrgy Rcgulators
PART I — FINANCIAL STATEMENTS
The following financial statements and notes have been drawn up for the financial yearending 31 December2012.
ECONOMIC OUTTURN ACCOUNT
REVENUE
for the year ending 31 December 2012
I January -
31December
2012€
8 March-31December
2011€
European Commission subsidyOther operating revenue
TOTAL OPERATING REVENUE
6,549,243.89
71.096,549,314.98
4,362,607.98
38,290.074,400,898.05
ADMINISTRA TIVE AND OPERA TIONAL EXPENSESStaff expensesFixed asset related expensesOther administrative expensesOperational expenses
TOTAL ADMINISTRATIVE AND OPERATIONALEXPENSES
3,767,277.39I 63,348.70963,066.20447,366.67
5,341,058.96
I 887,289.29I 12,674.20
I 029,584.75444,356.83
3,473,905.07
SURPLUSI(DEFICIT) FROM OPERATING ACTIVITIES I ,208,256.02 926,992.98
FINANCIAL OPERATIONSFinancial operations expenses
SURPLUSI (DEFICIT) FROM FINANCIAL ACTIVITIES300.00
(300.00)62.15
(62.15)
ECONOMIC RESULT OF THE YEAR I ,207,956.02 926,930.83
ACERlAgency fvr the (n>pert ion
of F.flCV4y RcgLxlators
BALANCE SHEET
as of3l December2012
I January -
31 December2012
€
8 March - 31December
2011€
NON-CURRENT ASSETS
Intangible fixed assets
Tangible fixed assets
Plant and equipment
Computer hardware
Furniture and vehicles
Other fixtures and fittings
TOTAL NON-CURRENT ASSETS
20,402.97
401,064.16
1,71022
307,927.38
44,269.10
47,157.46
421,467.13
28,191.70
459,311.32
456.56
416,282.16
41,182.25
I 390.35
487,503.02
CURRENT ASSETS
Cash and cash equivalents
TOTAL CURRENT ASSETS
TOTAL CURRENT AND NON-CURRENT ASSETS 4,694,658.63 2,916,152.29
EQUITY
EQUITY AND LIABILITIES
Accumulated surplus/(deficit)
Economic result of the year
TOTAL EQUITY
926,930.83
I 207,956.02
2,134,886.85
0.00
926,930.83
926,930.83
CURRENT LIABILITIES
Accounts payableCurrent payables
Accrued expenses and deferred income
Accounts payable with consolidated entities
TOTAL CURRENT LIABILITIES
2,559,771.78
8,948.77
269,250.46
2,281,572.55
2,559,771.78
I ,989,221 .46
5,667.92
401,416.73
1,582,136.81
I ,989,221 .46
Short-term receivables
Current receivables
Sundry receivables
Prepaid expenses and accrued income
58,186.25
553.50
15,900.5241,732.23
41,015.09
207.43
23,495.5217,312.14
4,215,005.25 2,387,634.18
4,273,1 91 .50 2,428,649.27
TOTAL EQUITY AND LIABILITIES 4,694,658.63 2,916,152.29
ACERAgrny for thL (OOfltJtiOfl
of Energy Regulators
CASH FLOW STATEMENT
Surplus!(deficit) from operating activitiesCash Flows from Operating Activities
AdjustmentsAmortization (intangible fixed assets)Depreciation (tangible fixed assets)Amount written off (tangible fixed assets)(lncrease)/decrease in Short term ReceivablesIncrease I (decrease) in Other liabilitieslncrease/(decrease) in Current payableslncrease/(decrease) in Liabilities related to consolidated
entitiesNet Cash Flow from Operating Activities
I January -
31 December2012
€I ,208,256.02
8,38873154,019.05
940.92(17,171.16)
(132,166.27)3,280.85
699,435.74
I ,924,983.88
8 March-31December
2011€
926,992.98
5,333.55I I 0,939.42
0.00
0.00
0.00
0.00
I ,043,265.95
Cash Flows from Investing ActivitiesPurchase of tangible and intangible fixed assets
Net Cash Flow from Investing Activities
(97,312.81)
(97,312.81)
(603,775.99)
(603,775.99)
Financing Activities
Financial operations revenues/expensesNet Cash Flow from Financing Activities
Net increase/(decrease) in cash and cash equivalentsCash and cash equivalents at the beginning of the periodCash and cash equivalents at the end of the period
I ,827,371 .07
2,387,634.18
4,215,005.25
2,387,634.18
0.00
2,387,634.18
(30000)
(300.00)
(62.15)
(62.15)
ACERI\;ei1Uy for tht (oper.it ionof Krgy FguIator%
STATEMENT OF CHANGES IN NET ASSETS
as at 31 December 2012
NetAssetsOpening rie
TotalNetbalance Assets
€ € €
Balance as of I January 2012 926,930.83 0.00 926,930.83
Economic result ofthe year 0.00 1,207,956.02 1,207,956.02
Balance as of 31 December 2012 926,930.83 1,207,956M2 2,134,886.85
ACER— AgeLcy for the Coopcrtioii
of Encrgy Rgu1ators
NOTES TO THE FINANCIAL STATEMENTS
ACCOUNTING POLICIES AND PRINCIPLES
The objective of the financial statements in general is to provide users wfth an overview onthe financial performance, position and cash flow of an entity. For a public entity like ACERthis objective is more specific as the information contained is used in the decision makingprocess as well as to demonstrate the accountability of the agency towards the resourcesentrusted to it.
The financial statements for the year 201 2 were prepared on the basis of the EuropeanCommission Accounting Rules as laid down by the accounting officer of the EuropeanCommission, applicable to the specific environment of the European Union and which arebased on the International Public Sector Accounting Standards and International FinancialReporting Standards. The financial statements are prepared on an accrual basis whereasthe reports on the implementation of the budget are prepared on a cash basis. Reconciliationbetween the two methods is presented in the second part of this report.
The accounting system of ACER contains general and budget accounts with the functionalcurrency being Euro. The budget accounts provide a detailed picture on the implementationof the budget and are based on cash accounting principles. The general accounts preparedon an accrual accounting basis present the financial performance and position of ACER asat the end of the financial year.
The current financial statements have been drawn in accordance with the principlesspecified in Article 78 of ACER Financial Regulation and the corresponding articles 84 to92of the Implementing Rules, as follows:
Going concern basis
ACER has been established for an indefinite duration and the financial statements havebeen prepared in accordance with the going concern principle and Article 85 of theImplementing Rules.
Principle of prudence
The assets and income in the financial statements of ACER have not been overstated norhave the liabilities and charges been understated. The principle of prudence from Article 86of the Implementing Rules has been complied with.
Principle of consistent accounting method
In accordance with this principle and Article 87 of the Implementing Rules, the structure ofthe components of the financial statements and the accounting methods and valuation rulesadopted this year carry no intention of being changed over the coming years.
ACERAgency fcr the (>perarionof Energy Regulators
Principle of comparability of information
In accordance with this principle for each item the financial statements shall show the
amount of the corresponding item in the previous year — Article 88 of the Implementing
Rules.
Materiality principle
The materiality principle as per Article 89 of the Implementing Rules has been applied to the
financial statements of ACER and implies that all operations significant by nature shall be
taken into account in the financial statements. Items may be aggregated if they are of
identical nature, negligible amounts or when aggregation improves clarity of financial
statements.
No-netting principle
The no-netting principle in accordance with Article 90 of the Implementing Rules as applied
to the financial statements of ACER implies that assets and liabilities have not been offset
against each other, nor were revenues and expenses except where the revenues and
expenses derived from the same or similar transaction.
Principle of reality over appearance
In accordance with the Article 91 of the Implementing Rules, the accounting events recorded
in the financial statements of ACER are presented by reference to their economic nature.
Accrual-based accounting principle
According to this principle and Article 92 of the Implementing Rules, transactions and events
entered in the accounts of ACER were recorded at the time they occurred and not when
amounts were actually paid or recovered.
CURRENCY AND BASIS FOR CONVERSION
Functional and reporting currency
The functional and reporting currency used in the preparation of the financial statements for
ACER is Euro.
Transactions
Foreign currency transactions were converted into Euros in accordance with Articles 7 and 8
of the general Implementing Rules using the official European Commission exchange rates
of the day on which the payment order was drawn up.
Foreign exchange gains and losses resulting from the settlement of transactions in foreign
currency are recognised in the economic outturn account.
ACERm Agcrcy fEor the Cooperation
of Etry R’gu1ator
CHART OF ACCOUNTS
The chart of accounts used by ACER follows the structure of the chart of accounts used bythe European Commission (PCUE).
ECONOMIC OUTTURN ACCOUNT
Revenue
The 2012 revenues ofACER consist of
- the subsidy received from the general budget of the European Union, and- foreign exchange realised gains.
I January - 31December 2012
€6549243.89
71.096,549,314.98
I January-31December 2012Administrative and operational expenses €Staff expenses 3767277.39Fixed asset related expenses 163,348.70Other administrative expenses 963,066.20Operational expenses 447,366.67
5,341,058.96
Staff expenses consist of personnel-related expenses such as salaries, allowances andother welfare benefits.
Fixed assets-related expenses contain the charge of amortisation of intangible assets andthe depreciation of tangible assets for the financial year ending 31 December 2012.
Other administrative expenses consist of costs associated with the building, office runningcosts, including the cost of physical inventory that does not qualify as financial assets, aswell as the cost of interim personnel.
Operational expenses include the cost of operational missions, meetings, workshops, publichearings and other operational expenditure incurred for the functioning of the Agency.
European Commission subsidyOther operating revenue
Expenses
BALANCE SHEET
ACERAgtiicy for the Coerationof Energy Regulators
NON-CURRENT ASSETS
Assets are resources controlled by ACER as a result of past events from which future
economic benefits or service potential is expected to flow.
Fixed assets are assets with a useful life of more than one reporting period. The valuation of
fixed assets in the financial statements of ACER is based at their acquisition price. The book
value of these assets is equal to their acquisition price increased or decreased by
revaluations, decreased by depreciation and amounts written off.
For the record of fixed assets ACER uses ABAC Assets2 as inventory application, which is
an integrated part of the ABAC platform. Two main categories can be distinguished:
intangible and tangible assets.
Intangible fixed assets
Intangible fixed assets recorded in the inventory of ACER consist of assets without physical
substance and are only represented by software.
Tangible fixed assets
Assets with a physical substance recorded in the inventory of ACER consist mainly of
furniture, computer hardware, telecommunication and audio-visual equipment and a small
number of other equipment and fittings.
Amortisation and depreciation
Depreciation and amortisation as a systematic allocation of the loss in value over the useful
life of an asset is calculated using the straight-line method with the following rates:
Type of asset Straight line depreciation ratL
Computer software 25%
Furniture 10%
lEransport and kitchen equipment 12.5%
Computer hardware 25%
rechnical equipment 25%
relecommunication audio-visual equipment 25%
Details on the classification and depreciation rates of the fixed assets can be found in the
following table:
AC
ER
Age
ncy
fcrth
Co
op
rati
nn
01F
nerg
yR
egul
ator
s
FIX
ED
AS
SE
TS
01.0
1.20
12-3
1.12
.201
2
Dep
reci
atio
n
Dis
posa
lsA
ccum
mul
ated
Dep
reci
atio
nA
ccou
ntA
dditi
ons
durin
gth
eD
epre
ciat
ion
Rat
ean
dO
peni
ngde
prec
iatio
non
char
gefo
r the
Acc
umul
ated
Clo
sing
book
num
ber
Ass
etca
tego
ryO
peni
ngba
lanc
edu
ring
the
year
year
Clo
sing
bala
nce
Met
hod
bala
nce
disp
osal
year
Dep
reci
atio
nva
lue
2100
1000
Cor
nput
erso
ftw
are
36,5
73.0
260
0.00
37,1
73.0
2L
25%
8,38
1.32
0.00
8,38
8.73
16,7
70.0
520
,402
.97
2300
1000
Plan
t,m
achi
nery
and
equi
pmen
t51
5.65
1,71
0.00
2,22
5.65
L12
,5%
59.0
90.
0045
6.34
515.
431,
710.
22
2400
1000
Furn
iture
and
rolli
ngst
ock
44,6
07.4
78,
668.
4753
,275
.94
L10
%;
12,5
%,
25%
3,42
5.22
0.00
5,58
1.62
9,00
6.84
44,2
69.1
0
2410
1000
Com
pute
rhar
dwar
e52
0,38
1.47
25,7
30.6
4(1
,403
.32)
544,
708.
79L
25%
104,
099.
31(1
,403
.32)
134,
085.
4223
6,78
1.41
307,
927.
38
2420
1000
Oth
erfix
ture
san
dfit
tings
1,69
8.38
60,6
03.7
062
,302
.08
L25
%30
8.03
0.00
14,8
36.5
915
,144
.62
47,1
57.4
6
Tct
als
603,
775.
9997
,312
.81
(1,4
03.3
2)69
9,68
5.48
116,
2729
7(1
,403
.32)
163,
348.
7027
8,21
8.35
421,
467.
13
ACERAgerwy for the Cooper.t ion
of Energy Roguiators
CURRENT ASSETS
Receivables
Receivables are carried at original invoice amount less any write-down for impairment. A
write-down for impairment of receivables is established only where there is objective
evidence that ACER will not be able to collect all amounts due according to the original
terms of the receivables, with the impaired amount being recognised in the economic outturn
for the year.
Short-term receivables
lJanuary-31December
2012
VAT receivable 553.50
Salary advances paid to staff 15,900.52
Deferred charges 41,732.2358,186.25
ACER benefits from a direct exemption for VAT from the Slovenian state for purchases
above the threshold amount of €60. For purchases where the direct exemption is
impracticable to obtain, the VAT is refunded by the Slovenian state on a quarterly basis.
Salary advances paid to staff members are processed/recuperated by the Pay Master Office
(PMO) from the staff member salary in the month following that of the payment.
Deferred charges consist of prepayments made during the year mainly on subscriptions and
insurance premiums.
Cash and cash equivalents
1 January - 31December 2012
€
Bank account 4,209,349.08
Imprest account 5,509.70
Pettycash 146.474,215,005.25
The main bank account and the imprest account are held with UniCredit AG Germany based
on a banking services contract signed between the two parties. At 31 December 2012 the
balance of the main bank account contained the 201 1 budgetary outturn (approx. €1 .6m)
that was returned to the general budget of the European Union in January 201 3 and the
2012 budgetary outturn (approx. €0.7m) that yet has to be returned to the general budget of
the European Union
ACERAercy for th Coopcr.itiunof Energy R.igu1ator’.
EQUITY AND LIABILITIES
Current liabilities
1 January - 31December
2012
Accounts payable 8,948.77Accrued expenses 269,250.46Repayable positive budgetary outturn 201 1 1 571,424.88Repayable positive budgetary outturn 2012 692,606.11Repayable interest earned on EU subsidy 201 1 10,711.93Repayable interest earned on EU subsidy 2012 6,829.632,559,771.78
The accounts payable as at 31 December 2012 consist of outstanding claims from ACERsuppliers and other public bodies to be settled as they fall due.
Accrued expenses relate mainly to goods or service delivered at the end of the financial yearbut for which the invoices have not been received. According to Staff Regulation (Annex V —
Leave, Article 4) the staff members are entitled to a compensation equal to one thirtieth ofhis/her monthly remuneration for each leave day due to him/her at the time of leaving theservice. A holiday compensation amounting to €71 389.91 has been calculated andrecognised as accrued expenses for all untaken annual leave entitlements as at the end ofthe financial year.
The budgetary outturn result remains the property of the European Commission and ACERhas an obligation to return the unused amount of the pre-financing. The 201 1 relatedbudgetary outturn has been returned to the European Commission at the beginning ofJanuary 201 3; the 201 2 related budgetary outturn will be returned on request of theEuropean Commission
Interest yields on the pre-financing fall under the same obligation and have to be returned tothe European Commission. The interest earned during the financial year 201 1 has beenreturned to the European Commission at the beginning of January 2013.
CONTINGENT ASSETS
According to the European Commission Accounting Rule I 0, a contingent asset is a possibleasset arising from past events that will only be confirmed by future events not under theentity’s control.
ACER has identified as contingent asset for the financial year 2012 the disputed salaryindexation and coefficient correction for the period I July 2011 to 30 June 2012 under theproposed Council Regulation 201 0/0329 and for the period I July 201 2 to 30 June 2013under the proposed Council Regulation 201 1/0393. If the legal actions were to besuccessful, the impact for ACER in the financial year 2012 would be a receivable amount of
ACERt\gncy for thc (&ition
of Encry Rgu1ators
€37,930.07 to be recuperated from a number of its staff members. The contingent asset
recognised for the financial year 201 1 for the same purpose remains at €14,608.77.
CHANGES IN ACCOUNTING POLICIES
There have been no changes in accounting policies for the financial year 2012.
OTHER DISCLOSURE
Contribution in kind
During the financial year 2012 the following contributions in kind have been accepted:
From the Council of European Energy Regulators:
- office space, logistical and secretarial support for the Agency’s liaison office in
Brussels free of any rent, fees and charges.
From the Government of the Republic of Slovenia:
- use of office space offered free of any rent or related charges pursuant to the Seat
Agreement signed on 26 November 201 0 for the first two years of ACER operation.
The rent-free period ends on 31 January 2013, date from which ACER will be
responsible for covering the costs of its premises.
In both cases neither the legal title nor the economic ownership has passed to ACER,
therefore the non-exchange component of these transactions is not accounted for in the
accounts of ACER.
EVENTS AFTER BALANCE SHEET DATE
ACER has not identified any material event after its balance sheet date that would have an
impact on its financial performance and position.
ACERAgtncy fr tb C&opcrit iofl
of Energy R.gu1ators
PART II - REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT
The approved EU subsidy for the Agency for the financial year 2012 amounted to€7,241 850. There has been no agreement reached for any contribution towards the Agencyfrom the EFTA states.
The following table presents the mplementaton of these appropratons for the periodbetween I January 2012 and 31 December 2012:
ITftIe I I I I‘Paid;
aiBalance I IChapter Heading Appropriation Committed I
% p d Commitment Balance I%Committ.d[(3)
(1.2) PaYment(1)
TITLE 1 Expenditure relating to slaffand resourcesCHAPTER 11 Staffin active employmentCHAPTER 12 Missions and duty travelCHAPTER 13 Socio-medical infrastmctureCHAPTER 14 Social sesices
_________ _________
_________
_________
TOTAL TITLE I
TITLE 2 Agencys building and associated costsCHAPTER 20 Agency’s premises costsCHAPTER 21 Data processingCHAPTER 22 Movable property and associated costsCHAPTER 23 Corrent administratism eopenditoreCHAPTER 24 Compoter infrastructure, telecommunication and postage
TOTAL TITLE 2
TITLE 3 Operational expenditureCHAPTER 30 Representation eopensesCHAPTER 31 Operational missioosCHAPTER 32 Stakeholder involvement, public relations and websiteCHAPTER 33 TranslationsCAHPTER 34 Protessional indemnity
TOTAL T1TLE 3
A detailed description of the 2012 budget implementation can be found under the ‘Revenue’and ‘Expenditure’ sub-sections of the ‘Budgetary Management’ section of this report.
Other revenue recorded by the agency as assigned revenue stemming from the fund source1C4 and amounting to €4,164.98 resulted from recuperated overpaid amounts during thefinancial year 2012. From this assigned revenue €4,039.98 has been used towards theexpenditure to which it has been assigned.
The following table presents the implementation of these appropriations for the periodbetween I January 2012 and 31 December 2012:
4,493,250.00 4,137,028.85 92.07% 3,964979.13 8824% 356,221.15 172,049.72231,307.00 199,307.00 86.17% 163,098.00 70.51% 32,000.00 36,209.00
23,500.00 13,968.39 59.44% 4,365.57 18.58% 9,531.61 9,602.8217,300.00 16,287.11 94.15% 15,134.60 87.48% 1,012.89 1,152.51
4,765,357.00 4,366,591.35 ‘ 91.63% 4,147,577.30 87.04% 398,765.65 219,014.05
27,091.30 26,592.44 98.16% 24,493.27 90.41% 498.86 2,099.171,505,818.70 1,503,573.58 99.85% 100,067.89 6.65% 2,245 12 1,403,505.69
149,500.00 149,498.72 100.00% 77,365.38 51.75% 1.28 72,133.34314,858.00 314,680.65 99.94% 180,35662 57 28% 177.35 134,324.03105,100.00 104,931.84 99.84% 65,091.44 61.93% 168.16 39,840.40
2,102,368.00 2,099,277.23 ‘ 99.85% 447,374.60 ‘ 21.28% 3,090.77 1,651,902.63
21,191.00 12,000.00 56.63% 6,138.75 28.97% 9,191.00 5,861.25145,739.00 145,739.00 100.00% 141,780.92 97.28% 0.00 3,958 08187,000.00 145,548.17 77.83% 81,720.28 43.70% 41,451.83 63,827.8915,000.00 15,00000 100.00% 13,154.50 87.70% 0.00 1,845 505,195.00 5,000.00 96.25% 0.00 0.00% 195.00 5,000.00
374,125.00 323,287.17 86.41% 242,794.45 ‘ 64.90% 50,837.83 80,492.72
7,241,850.00 6,789,155.75 ‘ 93.75% 4,837,746.35 ‘ 66.80% 452,694.25 1,951,409.40GRAND TOTAL BUDGET 2012
ACERI\c11cy fOr tI Coopcrttic)n
OF FflLrgy Rguators
B.L Official Budget Item Description Commited 2)%Commild Paid 3)
Balance(12)
Balance Payment
A-i 142 Schooling lees 2481 .92 2,481 .92 100.00 % 2481 92 100.00 % 0 00 0 00
Son,: 2481.92 2,481.92 10005% 2,481.92 150.50% 0.00 0.00
B3-100 Operational Missions 1 .558 06 1,558.06 100 00 % 1 .558 06 100.00 % 0 00 S 00
Scni: ,558.06 1,558.06 100.00 % 1,550,06 150 00 % 0.00 0.00
Sico: 4,039.98 4039.98 Sum: 403998 Sum: 0.00 0.00
Avimage: 150.00 % Average: 100.00 %
A detailed description of this budget impIementaton can be found under the Revenue’ and
‘Expenditure’ sub-sections of the ‘Budgetary Management’ section of this report.
In addition to the current year appropriations an amount of €830,837.65 has been carried
forward from the financial year 201 1 to honour the value of payment appropriations from the
commitments estimated by the Agency atthat point in time. An amount of€590,143.87 has
been consumed by the end ofthe financial year 2012 with the difference to be returned to
the European Commission during the financial year 2013.
The following table presents the implementation of these appropriations for the period
between 1 January 2012 and 31 December 2012:
I Balance
chapter Heading{Appropnation I Committed ‘Paid I Balance
Title% Committed [ (3)
Paid Payment (23)I Commitment i
I (1-2)
TITLE 1
CHAPTER 11
CHAPTER 12
CHAPTER 13
CHAPTER 14
Expenditure related to employees of the ageocy
Stoffin active employment
Missions and duty trovel
Socio-medical infrostroctore
Sociol services
TOTAL TITLE I
More details on the implementation of these commitments can be found under the ‘Revenue’
and ‘Expenditure’ sub-sections of the ‘Budgetary Management’ section of this report.
175,122.10 63,057.62 36.02% 63,057.62 36.02% 112,034 45 0.00
5,407.61 7,115.51 54.67% 7,115.51 54.67% 1,259,10 0.00
5,141.37 5,107.40 99.55% 5,107.45 99.55% 33.92 0.00
557.24 520.35 55.61% 520.35 55 61% 66.56 0.00
192258.32 78833.96 41.00% 78833.96 41.00% 113424.36 0.00
TITLE 2
CHAPTER 20
CHAPTER 21
CHAPTER 22
CHAPTER 23
CHAPTER 24
TITLE 3
CHAPTER 30
CHAPTER 31
CHAPTER 32
Agencys building and associated costs
Agency premises costs
Data processing
Movable property and associated costs
Current administrative eopenditare
Postal charges, telecommunication and computer infrastr.
TOTAL TITLE 2
Operational expenditure
Representation eupenses
Operational missions
Stakehulder involment, public relations and website
TOTAL TITLE 3
GRANO TOTAL
25,556.52 27,047.71 94.72% 27,047.71 94.72% 1,505.51 0.00
73,755.91 73,750 46 999% 73,750.46 99.99% 5 45 0.00
15,131 55 13,523.05 59.37% 13,523 05 89.37% 1,605.50 0.00
265,550 35 155,431.06 69.52% 155,431.06 69.52% 80,149.29 0 00
94,745.22 71,725.33 75.71% 71,725.33 75.71% 23,016.89 0.00
477,769.88 371,480.64 77.75% 371,480.64 77.75% 106,289.24 0.00
12,596.14 7,747.41 61.51% 7,747.41 61 51% 4,54573 0.00
35,755.55 21,954 10 61.45% 21,954.10 61.45% 13,774.45 0.00
112,454.73 110,097.76 97.90% 110,097.76 97.90% 2,356.97 0.00
160,809.45 139,829.27 86.95% 139,829.27 85.95% 20,980.18 0.00
830,837.65 590,143.87 71.03% 590,143.87 71.03% 240,693.78 0.00
ACER— Agcricy For tht C4pcr.tioLl
of Energy Regu1ator
BUDGETARY OUTTURN ACCOUNT
The Budgetary Outturn Account presents on a cash basis the actual amounts cashed asncome and the amount of cash consumed to honour the payment of commitments as wellthe amounts of unutiHsed and cancelled appropriations.
INCOME
I January - 31December
2012€
8 March - 31December2011
€
Commission subsidyEFTA contributionOther income — assigned revenue
TOTAL INCOME
EXPENSES
7,241,850.000.00
4,039.987,245,889.98
4,371,199.15I 19,000.00
0.00
4,490,199.15
Expenditure related to employees of the agency -Title IPaymentsCarry-forwards
4,150,059.22219,014.05
I ,91 5,262.83192,258.32
Agency’s building and associated expenses - Title IIPaymentsCarry-forwards
Operational expenditure - Title IllPaymentsCarry-forwards
TOTAL EXPENSES
Total appropriations not utilised
BUDGETARY OUTTURN BEFORE SPECIAL ITEMS
Cancelled carryoversCorrection from data migrationExchange rate differences
BUDGETARY OUTTURN
Interest generated by the end of the financial year to be returnedto the Commission
447,374.601 651,902.63
207,570.77301,738.77
244,352.5180,492.72
6.793,195.73
258,730.87336,840.56
3.212.402.12
452,694.25 1,277,797.03
452,694.25 1,277,797.03
240,693.78 292,288.630.00 2,146.27
(781.92) (807.05)692,606.1 1 1,571,424.88
6,82963 10711.93
ACERAgency for the C(()1)clti()r(:)f Fflcry Regulators
Total to be returned to the Commission
BUDGET 1MPLEMENTATION
699,435.74 1,582,136.81
The following tables present a detailed budget mplementation by budget Titles as well as
individual budget lines — Fund Source Cl (see also headings for C4 and 08).
BUDGET IMPLEMENTATION APPROPRIATION FUND SOURCE - Cl
1 January-31December 2012
TITLE IBudgetCommittedPaidCarry forwardCarry overTotal expenditureAppropriations not utilizedExecution percentage
TITLE 2BudgetCommittedPaidCarry forwardCarry overTotal expenditureAppropriations not utilizedExecution percentage
TITLE 3BudgetCommittedPaidCarry forwardCarry overTotal expenditureAppropriations not utilizedExecution percentage
TOTALBudgetCommittedPaidCarry forwardCarry overTotal expenditureAppropriations not utilizedExecution percentage
4,765,357004,366,591.354,147,577.30
219,014.050.00
4,366,591.35398,765.65
91.63%
2,102,368.002,099,277.23
447,374.601 651,902.63
0.002,099,277.23
3,090.7799.85%
374,125.00323,287.17242,794.45
80,492.720.00
323,287.1750,837.83
86.41%
7,241,850.006,789,155.754,837,746.351 951,409.40
0.006,789,155.75
452,694.2593.75%
ACERAgcney 1r the Cooperationof Energy Regulators
Implementation of 2012 budget fund sourceCl
8.00C0
7.00
6.00
5.00
4.00
3.00
2.00
I .00
0.00
joq,
(Jo
.
AC
ER
Agen
cyfo
rth
C()
vp
(rat
ion
()f•riry
Rtg
ula
rors
Det
aile
dbudget
imp
lem
enta
tio
nof
curr
ent
yea
rap
pro
pri
atio
ns
—fu
ndso
urc
eC
l
B.L
Off
icia
lB
ud
get
Item
Des
cA
ppro
pia
tion
]%
Com
mit
ed%
Pai
dB
alan
ceB
alan
ceP
aym
ent
Com
mit
ed(2
)P
aid
(3)
(1)
2I1
)(3
11)
Com
mit
men
t(1
-2)
(2-3
)
A-1
100
Basi
cS
ala
nesa
ndcorr
ecti
on
2,1
93,7
85.0
02
,19
35
69
.23
99.9
9%
2,1
93,5
69.2
399.9
9%
21577
0.0
0
A-1
101
Fam
ily
allo
wan
ces
39
8,5
67
.00
26
7,5
78
.99
67.1
4%
26
7,5
78
.99
67.1
4%
130,9
88.0
10
.00
A-1
102
Ex
pat
riat
ion
and
fore
ign
resi
den
ceal
low
ance
s3
72
,83
3.0
03
60
,57
7.3
596
.71
%3
60
,57
7.3
596
.71
%1
2,2
55
.65
0.0
0
Sum
:2,9
65,1
85.0
02,8
21,7
25.5
795.1
6%
2821,7
25.5
79
51
6%
143,4
59.4
30
00
183,
226.
011
9980%
I183,2
26.0
1.
I
337,
215.
781
81.1
4%
I33
7,21
5.7
8
52
0,4
41
.79
j86
.86
520,4
41.7
9
123,
751.
871
99.0
0%
j6
5,9
30
.98
123,
751.
871
99.0
065,9
3098
99
.80
%I
365.
99f
0.0
0
81
.14
%l
78,3
56.2
2J
0.0
0
86
86
0/I
78,7
22.2
1I
0.00
52.7
4%I
1,24
8.13
15
7,8
20
.89
52.7
41,
248.
131
57,8
20.8
9
463.6
2
50
,05
1.6
6
113,6
14.0
0
I64,1
29.2
8
46
3.6
2
50
,05
1.6
6
31
,13
7.5
9
81,6
52.8
7
1,5
19.3
8
11
,29
7.3
4
0.0
0
I2,8
16.7
2
0.0
0
0.0
0
82,4
76.4
1
82,4
76.4
1
A-1
160
Expen
dit
ure
rela
ted
tore
cruit
men
t9
4,1
59
.00
94
,15
9.0
0100.0
0%
76
,43
0.6
981.1
7%
0.0
017,7
28.3
1
A-1
161
Tra
lexpenseto
takeupduty
20
,80
2.0
09
,56
7.7
545.9
9%
9,5
67.7
545.9
9%
11
,23
4.2
50
.00
A-1
162
Inst
alla
tio
nre
sett
lem
ent
and
tran
sfer
allo
wan
ces
160,7
66.0
0114,1
78.4
77
1.0
2%
11
4,1
78
.47
71.0
2%
46,5
87.5
30
.00
A-1
163
Tem
po
rary
dail
ysu
bsi
sten
ceall
ow
ances
102,7
82.0
07
3,6
23
.09
71.6
3%
73
,62
3.0
971.6
3%
29,1
58.9
10.0
0
Sum
:378,5
09.0
0291,5
28.3
177.0
2%
273,8
00.0
072.3
4%
86,9
80.6
917
,728
.31
‘-1110
‘-1111
Contr
act
agen
ts
Sec
onded
Nat
ional
Exper
ts
-1120
183,
592.
00
Su
m:
Tra
inin
gan
din
form
atio
nfo
rst
aff
415,5
72.0
0
i-1130
599,1
64.0
0
1I11
31
Insu
rance
agai
nst
sick
ness
125,0
00.0
0
Su
m:
-113
2
I25,0
00.0
0
Insu
rance
agai
nst
acci
den
tsan
do
ccu
pat
ion
al
dis
ease
91
,97
8.0
0
Unem
plo
ym
ent
insu
ran
cefo
rte
mpora
ryst
aff
A-1
140
85
,14
5.6
3
23
,67
1.0
0
A-1
141
92
.57
%
Sum
:
Bir
than
dd
eath
gra
nts
I3,5
47.2
9
32
,11
0.0
0
A-1
142
85
,14
5.6
3
147,7
59.0
0
Annual
trai
elex
pen
ses
from
the
pla
ceof
wor
kto
orig
in
57
.23
%
Sch
ooli
ng
fees
31,4
79.7
7
92.5
7%
I30,1
72.6
9
9804
%
13,5
47.2
9
1,9
83.0
0
6,83
2.37
57.2
3%
88.1
00,4
31
,47
9.7
7
61
,34
9.0
0
0.0
0
98.0
4%
10,1
23.7
1
130,1
72.6
9
Sum
:
23.3
8%
113,6
14.0
0
88.1
00,4
I76,9
46.0
0
630.2
3
81.5
9%
0.0
0
I7,
586.
31
23.3
8%
100.0
0%
0.0
0
0.00
81.5
9%
92.7
60/
27.4
1%
AC
ER
Agen
cyfi
rth
e(u
pera
tion
of
Ern
rgy
Reg
ulat
ors
B.L
Off
icia
lB
udget
Item
Des
clA
pp
rop
iati
on
IC
om
mit
ed(2
)V
Com
mit
edi
%P
aid
IB
alan
ceI B
alan
ceP
aym
entf
__
__
__
__
__
__
__
__
__
__
__
_____________
(1)
I(2
11)
Pai
d:(
3)
(311
)IC
om
mit
men
t(1-2
)I(2
-3)
A-1
170
Supple
men
tary
cler
ical
and
inte
rim
serA
ces
50,0
00.0
049,9
43.2
699
.89
%43,3
13.5
586
.63
%56
.74
6,62
9.71
A-1
171
Adm
inis
trat
iepu
blic
atio
nsan
dtr
ansl
atio
ns
20,0
00.0
04,6
58.0
823
.29
%65
8.08
3.29
%15
,341
.92
4,0
00.0
0A
-117
2A
dm
inis
trat
ieas
sist
ance
30,6
87.0
030
,678
.00
99.9
7%
27,2
83.6
088
.91
%9.
003,
394.
40S
um:
100,
687.
0085
,279
.34
8470
%71,2
5523
70.7
7%
15,4
07.6
614
,024
.11
IA-1
200
.
.
..
.36
,209
.00(
.M
issi
onex
pen
sesA
CE
Rst
aff
231,
307.
0019
9,30
7.00
86
.17
%16
3,09
8.00
70.5
1%
32
00
0.0
0S
um:
231,
307.
0019
9,30
7.00
86.1
7%
163,
098.
0070
.51
%32
,000
.00
36,2
09.0
01
IA-13
00•
..
..
..
9,60
2.82
1,
Med
ical
serc
es
and
equi
pmen
t23
,500
.00
13,9
68.3
959
.44
%4,3
65.5
718
.58
%9,
531.
61.
.S
um:
23,5
00.0
013
,968
.39
59.4
4%4,
365.
5718
.58%
9,53
1.61
9,60
2.82
1
IA-1
401
lso
cia1
we1
areo
fsta
ff.
..
..
U1,
152.
511
12,8
00.0
011
,800
.00
92.1
9%
10,6
47.4
983.1
8%
1,00
0.00
..
Sum
:12
,800
.00
11,8
00.0
092
.19
%10
,647
.49
83.1
8%
1,00
0.00
IA-1
410
lsta
ffco
mm
itte
e.
.,
..
,o.o
ol4,5
00.0
04,
487.
1199
.71
%4,
487.
1199
.71
%12
.89
HI
,,
Sum
:4,
500.
004,
487.
1199
.71
%4,
487.
1199
.71
%12
.89
IA-2
000
Ren
t,
,.
1,51
1.00
1.
.12
,000
.00
12,0
00.0
010
0.00
%10
,489
.00
87.4
1%
0.00
..
Sum
:12
,000
.00
12,0
00.0
010
0.00
%10
,489
.00
87.4
1%
0.00
i,’l5
251I
0.00
I
IA-20
20ll
nsu
ran
ceI
o.ool
..
3,84
6.30
3,84
6.30
100.
00%
3,84
6.30
100.
00%
0.00
.Su
m:I
3,84
6.30
3,84
6.30
100.
00%
3,84
6.30
100.
00%
0.00
o.ool
A-2
030
Sec
urit
yan
dsu
nei
llan
ceof
buil
ding
s0.
000.
00A
-203
1H
ealt
han
dsa
fety
atw
ork
100
0.00
501
.14
50. 1
1%
501
.14
50.1
1%
498.
860.
00S
um:
1,00
0.00
501.
1450
.11
%50
1.14
50.1
1%
498.
860.
00
Ii,i
n.oó
I
AC
ER
Agrw
yfv
rth
4’C
oopra
rion
ni
knrg
yR
egula
tors
B.L
.O
ffic
ial
Budget
Item
Des
cJA
pp
rop
iati
on
Com
mit
ed(2
)V
Com
mit
edj
%P
aid
IB
alan
ce‘B
alan
ceP
aym
entl
_________________________
___________
(1)
2I1
)P
aid3)
(311
)C
om
mit
men
t(1-2
)j(2
-3)
10
,2
45
.0
01
10
,2
45
.0
01
10
0.O
O%
I9656.83[
94.26%
O.O
&588.17
FA-2
040
lothe
rexpenditure
on
buildings
[A20
41JA
udio
&V
ideo
equi
pmen
t-m
aint
enan
ceS
um
:
o.oo
9,6
56
.8
3[
94
.2
6%
OC
ol
588.17
o.oo
10,2
45.0
011O
245.
OO
j10
0.00
_%
A-2
100
A-2
101
A-2
102
Con
sum
able
s
Sum
:
5915.0
05,
377.
13
1,34
3,00
0.00
155,
196.
45
I50
3,57
3.58
90.9
1%
99.9
8%
99.1
1%
99.8
50/
5,37
7.13
94,6
90.7
6
I00,
067.
89
0.00
I34
3,00
0.00
60,5
05.6
9
I40
3,50
5.69
Sof
twar
e
Sub
scri
ptio
nsIT
1,34
3,31
5.70
156,
588.
00
I,50
5,81
8.70
90.9
1%
60.4
7%
6.65
0/
537.
87
315.
70
1,39
1.55
2,24
5.12
A-2
320
Leg
alex
pen
ses
0.00
0.00
A-2
321
Exper
tconsu
ltat
ion
151,
800.
0015
1,62
2.65
99.8
8%
71,5
30.9
947.1
2%
177.
3580
,091
.66
-
Sum
:15
1,80
0.00
151,
622.
6599
.88
%71
,530
.99
47.1
2%
177.
3580
,091
.66
Sum
:I52
,000
.001
IA-22
10Ip
urc
has
eoff
um
iture
I52
,000
.00!
51,9
98.7
2110
0.00
%I
II
1.28
151
,998
.721
51,9
98.7
21
Sum
:I
100.
00%I
52,0
00.O
Of
IA-22
20IT
ran
spo
atio
nco
sts
I52
,000
.001
52,0
00.0
0110
0.00
%(47
,801
.451
91.9
3%I
0.00
14,
198.
551
52,0
00.0
01
Sum
:I
100.
00
45,5
00.0
01IA
-223
oLi
brar
yac
quis
ition
sI
45,5
00.0
0145
,500
.001
100.
00%f
29,5
63.9
3164
.98
%Io.o
ol15
,936
.07]
I .28
1
II
II
II
II
47,8
01
45,5
00.0
0I
Sum
:I
51,9
98.7
21
91.9
3
100.
00%I
I 2,0
00.0
01[A
:oIs
tatio
ners
’and
offi
cesu
pplie
sI
12,0
00.0
0112
,000
.001
100.0
0%
l11
,081
.661
92.3
5%I
o.ool
918.
341
0.00
1
29,5
63.9
3I
12,0
00.0
01
Sum
:I
64.9
8%I
4,19
8.55
1
100.
00
300.
001
IA-23
10B
ank
char
ges
I30
0.00
130
0.00
1100.0
0%
l15
3.551
51.1
8%I
o.oof
146.4
51
0.00
1
11,0
81.6
6I
300.
00I
I5,9
36.0
7I
92.3
5
100.
00%I
o.ool
153.
55I
51.1
8
918.
34I
0.00
114
6.45
I
AC
ER
Aeny
&)r
rh
Cooper
atio
nof
Ener
gy
Reg
ula
tors
(1)
ICom
mit
ed0
VCom
mit
edi
%P
aid
IB
alan
ceI B
alan
ceP
aym
ent
B.L
.O
ffic
ial
Budget
Item
Des
cppr0p0
I(2
11)
1Pai
d[(3
)(3
/1)
Com
mitm
enttl
-2j
1(2
-3)
IA
-233
0A
dmin
istr
atii
eB
oard
mee
ting
s25
,000
.00
25,0
00.0
010
0.00
%12
,402
.33
49.6
1%
0.00
12,5
97.6
7A
-233
1B
oar
do
fReg
ula
tors
mee
tin
gs
120,
758.
0012
0,75
8.00
100.0
0%
83,7
13.7
469.3
2%
0.00
37,0
44.2
6A
-233
2B
oard
ofA
ppea
lm
eeti
ngs
0.00
0.00
A-2
333
Ext
emal
part
icip
ants
tom
eeti
ngs
5,00
0.00
5,00
0.00
100.
00%
1,47
4.35
29.4
9%
0.00
3,52
5.65
Sum
:15
0,75
800
150,
758.
0010
0.00
%97
,590
4264
.73
%000
53,1
67.5
8
A-2
400
Pos
tal
char
ges
..
.I
.81
5.20
13,
500.
003,
500.
0010
0.00
%2,
684.
8076
.71
%0.
00.
.
Sum
:3,
500.
003,
500.
0010
0.00
%2,
684.
8076
.71
%0.
00
IA-2
410
Tel
ecom
mun
icat
ions
subsc
npti
ons
and
char
ges
I‘
.,
.4,
456.
471
II
.
-
31,8
00.0
031
,800
.00
100.0
0%
27,3
43.5
385.9
9%
0.00
,.
Sum:I
31,8
00.0
031
,800
.00
100.
00%
27,3
43.5
385
.99%
0.00
IA-2
420
Har
dwar
ean
dot
her
equi
pmen
t.
.,
,34
,568
.73
I69
,800
.00
69,6
31.8
499.7
6%
35,0
63.1
15
0.2
3%
168.
161
I
..
Sum
:69
,800
.00
69,6
31.8
499
.76
%35
,063
.11
50.2
3%
168.
16
IB3-0
00R
epre
sent
atio
nex
pen
ses
5,86
1.2
51.
.21
,191
.00
12,0
00.0
05
6.6
3%
6,1
38.7
528.9
7%
9,19
1.00
-.
Sum
:21
,191
.00
12,0
00.0
056
.63
%6,
138.
7528
.97
%9,
191.
00
815.
201
4,45
6.47
1
34,5
68.7
31
5,86
1.25
1
IB3-1
00O
pera
tion
alM
issi
ons
.
..
I14
5,73
9.00
145,
739.
00100.0
0%
141,
780.
9297.2
8%
0.00
3,95
8.08
.S
um:
145,
739.
0014
5,73
9.00
100.
00%
141,
780.
9297
.28
%o.o
o3,
958.
08
B3-
200
Pub
lic
hear
ings
wor
ksho
psco
nfer
ence
s70
,000
.00
48,0
00.0
068
.57
%41
,759
.45
59.6
6%
22,0
00.0
06,
240.
55B
3-20
1W
ebsi
tese
t-up
and
mai
nten
ance
64,5
00.0
064
,403
.83
99.8
5%
24,4
13.8
337
.85
%96
.17
39,9
90.0
0B
3-20
2P
ubli
cati
ons
info
rmat
ion
mat
ehal
15,0
00.0
013
,277
.84
88.5
2%
11,9
47.0
079
.65
%1,
722.
161,
330.
84B
3-20
3R
epor
tspr
oduc
tion
37,5
00.0
019
,866
.50
52.9
8%
3,60
0.00
9.60
%17
,633
.50
16,2
66.5
0S
um:
187,
000.
0014
5,54
8.17
77.8
3%
81,7
20.2
843
.70
%41
,451
.83
63,8
27.8
9
AC
ER
Agency
for
rh4
(ouprati
on
of
Lnrg
yIg
u1ato
rs
B.L
.[
Off
icia
lB
udge
tIt
emD
esc1A
ppro
pia
tion]I
j%C
omm
ited
iI°“
°P
aid
Bal
ance
IBal
ance
Pay
men
tlC
omm
ited
(2)
(1)
12!1
)1P
aid(3
)(3
11)
ICom
mit
men
t(1-
2)I
(2-3
)I
B3-
300
Tra
nsla
tion
atC
DT
I15
000.
OO
f15
,000
.001
100.
00%f
13,1
54.5
0j87
.70
%I
.ooI
1,84
5.50
’
Sum:I
15,0
00.0
0115,0
0000j
ioo.
oo%
13,1
5450
187
.70
%I0.0
01,8
45.5
0
B3-
400
Pub
lic
Inde
mni
tyIn
sura
nce
I5,
195.
OO
f50
00.O
Of
96.2
5I
195.
001
5,00
0.00
1
Sum
:5,
195.
001
5,00
0.O
Oj
96.2
5%l
195.0
015,
000.
001
Sum
:7,2
41,8
50.0
06,
789,
155.
751
Sum
:I4,
837,
746.
351
Sum
:l45
2694
.251
1,95
1,40
9.40
1
Av
erag
e:93
.75
%JA
ver
age:
66.8
0%I
II
ACERAgency for the Cøper;ttionof Energy Regubtors
BUDGET IMPLEMENTATION APPROPRIATION FUND SOURCE - C4I January -
31 December2012
€TITLE I
Budget 2,606.92Committed 2,481.92Paid2,481.92Total expenditure 2,481.92Executed 95.21%
TITLE 3Budget 1,558.06Committed 1,558.06Paid
1,558.06Total expenditure I 558.06Executed I 00.00%
TOTALBudget 4,164.98Committed 4,039.98Paid
4,039.98Total expenditure 4,039.98Executed 97.00%
Implementation of 2012 budget - fund sourceC4
Lfl5.00
CN
04.0O
3.00
2.00
1.00
FcoI.1
Budget Committed Paid Total expenditure
ACER— Agney for the (opeiatiôn
of Energy RgtiIators
B.L Official Budgetitem Description APPPn %ComrnitedPaid 3)
%Paid Balanc Balance Payment
A-I 142 Schooling fees 2,481.92 2,481 92 100 00 % 2481 92 100 00 % 000 0.00
Sum: 2,48192 2,481.92 100.00% 248192 10000% 0.00 0.00
83-100 Operational Missions 1,558.06 1,558.06 100.00% 1558.06 10000% 000 ooj
Som 1,508.06 1,550.06 100.00 % 1,508.06 100.00 0 0.00 o.ooj
Sire: 4.03998 4,039.98 Sm: 4039.98 Sum: 0.00 000
Average: 100.00 % Average: 100.00%
BUDGET IMPLEMENTATION APPROPRIATION FUND SOURCE — C8
iJanuary31 December
2012€
TITLE IBudget 192258.32
Committed 78833.96
Paid 78,833.96
Total expenditure 78,833.96
Cancelled carry-forwards I I 3,424.36
Execution percentage 41.00%
TITLE 2Budget 477,769.88
Committed 371,480.64
Paid 371,480.64
Total expenditure 371,480.64
Cancelled carry-forwards 106,289.24
Execution percentage 77.75%
TITLE 3Budget 160,809.45
Committed 139,829.27
Paid 139,829.27
Total expenditure 139,829.27
Cancelled carry-forwards 20,980.18
Execution percentage 86.95%
TOTALBudget 830,837.65
Committed 590,143.87
Paid 590,143.87
Total expenditure 590,143.87
Cancelled carry-forwards 240,693.78
Execution percentage 71 .03%
ACER— Agcrtcy for the C>pcration
of Energy Regulators
7-.... —-
Implementation of 2012 budget fund sourceC8
‘l
O.8O
0.70
0.60
0.50
0.40
0.30
0.20
0.10
0.00
Budget Committed Paid Total Cancelledexpenditure carryforwards
AC
ER
—A
grc
yfo
rth
Couper
ario
nof
:In
crg
yR
egul
.nor
s
Det
aile
dbudget
imple
men
tati
on
ofap
pro
pri
atio
ns
carr
ied
forw
ard
—fu
nd
sourc
eC
8
B.L
.O
fficial
Budget
item
Desc
(F
r)
Appropiation:
%C
om
mited
%P
aid
Balance
Balance
Paym
ent
Com
mited
(2)
Paid
(3)
(1)
(211
)(3
11)
Com
mitm
ent
(1-2
(2-3
)
A-1
120
Tra
inin
gan
din
form
atio
nfo
rst
aff
26783.2
910
,486
.80
39.1
5%
10,4
86.8
039
.15
%16
,296
.49
0.00
Sum
:26,7
8329
10,4
86.8
03915
%10,4
8680
39.1
5%
1629649
000
Exp
endi
ture
rela
ted
tore
crui
tmen
t
Sum
:
4,7
40.7
5
44,8
46.7
6
12,9
67.4
6
I2,9
6746
27,3
96.7
2
0.00
27,3
96.7
2
4,5
20.2
5
3,20
1.00
4,51
5.39
I2,2
36.6
4
50.8
9%
50.8
90/
61.0
9%
0.00
%
25.2
3%
95.3
5%
64.0
2%
100.
00%
85.8
3%
12,9
67.4
6
I2,9
67.4
6
27,3
96.7
2
27,3
96.7
2
4,5
20.2
5
3,20
1.00
4,5
15.3
9
I 2,2
36.6
4
50.8
9%
50.8
9%
61.0
9%
12,5
13.4
0
12,5
13.4
0
17,4
50.0
4
A-1
142
A-1
160
A-1
170
A-1
171
A-1
172
Supple
men
tary
cler
ical
and
inte
rim
senA
ces
Sum
:
A-1
162
Sch
ooli
ngfe
es
Inst
alla
tion
rese
ttle
men
tan
dtr
ansf
eral
low
ance
s
Sum
:
Adm
inis
trat
n.e
publ
icat
ions
and
tran
slat
ions
Adm
inis
trat
h.e
assi
stan
ce
25,4
80.8
6
25,4
80.8
6
63,7
55.0
5
108,
601.
81
5,00
0.00
4,5
15.3
9
I 4,2
56.1
4
L
25.2
3%
95.3
5%
64.0
2%
100.
00%
85.8
3%
63,7
55.0
5
81,2
05.0
9
220.
50
1,79
9.00
0.00
2,01
9.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
A-1
200
Mis
sionex
pen
sesA
CE
Rst
aff
8,40
7.61
17,
118.
511
84.6
7%I
7,11
8.51
184
.67%
I1,
289.
101
0.O
Oj
..
..
..
..
II
Sum
:I8,
407.
611
7,11
8.51
184
.67%
!ii
.ii]
84.6
7%[
1,28
9.10
10.
00I
IA-13
00M
edic
alse
rvic
esan
deq
uipm
ent
I8,
141.
37!
8,10
7.45
!99
.58
%J8,
107.
451
99.5
8%I
33.9
21o.o
of
Sum
:I8,
141.
371
8,10
7.45
199
.58
8,10
7.45
199
.58%
I33
.92
I0.
00I
IA-1
401
Isoc
ialw
elfa
reof
staf
fI
587.
241
520.
381
88.6
1%l
520.
381
88.6
1%I
66.8
610.
001
Sum
:I58
7.24
152
0.38
188
.61
520.
381
88.6
166
.861
0.00
1
IA-2
020
Insu
ranc
e81
.13
23.4
928.9
5%
23.4
928.9
5%
57.6
40.
00
,
Sum
:81
.13
23.4
928
.95
%23
.49
28.9
5%
57.6
40.
00
AC
ER
WA
gen
cyfo
rth
Cocpera
tion
of
Ener
gy
k€
gu
lato
rs
[O4O
Oth
ere
xpendit
ure
onbuil
din
gs
1,1
69.8
199864
85.3
7%
99864
85.3
7%
171
17oi
öJL
Sum
:1,1
6981
998.6
48
53
7%
99
86
48
53
7%
17117
o.oo
jf2
1O
1S
oft
war
e5
7,1
00
.00
57
,10
0.0
0100.0
0%
57
,10
0.0
01
00
.00
%000
o.oj
[1O
2S
ub
scn
pti
on
sIT
16,6
55.9
116,6
50.4
69
9.9
7%
16
,65
0.4
699.9
7%
545
0[___
Sum
:7
3,7
55
91
73,7
50.4
69999
%73,7
5046
99.9
9%
545
0001
[A::
ioP
urc
has
eoff
um
iture
9,3
72
.39
8,6
68
.47
92
.49
%8
,66
8.4
792.4
9%
703
92o.o
1L_
_S
um
:9,3
72.3
98,6
6847
92.4
9%
8,6
68.4
79249
%7
03
92
oãó]
[220
Tra
nsp
ort
atio
nco
sts
4,9
54.2
04,2
31.8
08
5.4
2%
4,2
31.8
085.4
2%
722
40L_
_S
um
:4
,95
42
04,2
31.8
085
.42
%4,2
3180
85.4
2%
72
24
0oj
[-2
23
0L
ibra
ryac
quis
itio
ns
805.2
9622.8
17
7.3
4%
622.8
177.3
4%
182.4
8o.o
5jL
Sum
:805.2
962281
77.3
4%
62281
77.3
4%
18248
300
Sta
tioner
yan
dof
fice
suppli
es11,3
27.3
911,0
83.9
89
7.8
5%
11
,08
3.9
897
85%
243
410
obj
LS
um
:11,3
2739
11,0
83.9
89785
%1108398
97
85
%24
3.41
[-2
31
0B
ank
char
ges
37
.85
0.0
00
.00
%37
850
bJL_
_S
um
:3
78
50.
000.
00%
37.8
5oo
j-2
321
Exper
tconsu
ltat
ion
78
,18
4.0
07
6,1
45
.41
97.3
9%
76,1
4541
97.3
9%
2,0
3859
ob
LS
um
:78,1
8400
76,1
45.4
19739
%7
6,1
45
41
97
39
%2,0
3859
o&óJ
[330
Ad
min
istr
atn
.eB
oar
dm
eeti
ng
s2
0,9
19
.74
7,4
78
.96
35
.75
%7
,47
8.9
635
75%
13,4
40
78[2
331
Bo
ard
ofR
eg
ula
tors
meeti
ng
s1
27
00
0.0
07
8,9
45
.67
62.1
6%
78
,94
5.6
762.1
6%
48,0
5433
[332
Board
ofA
ppealm
eeti
ngs
20
,61
1.3
75,6
1049
27
22
%5
,61
0.4
927.2
2%
15
,00
08
81A
r?333
Exte
mal
par
tici
pan
tsto
mee
tin
gs
7,5
00
.00
6,1
66.5
58
22
2%
6,1
66.5
582
22%
1,3
33
450
bj
L__
Su
m:
176,
031.
1198,2
0167
55
79
%98,2
0167
55.7
9%
7782944
oo
J
AC
ER
—A
gen
cy1r
th(
:uperi
on
of
Ener
gy
kt’g
ular
ors
B.L
.O
ffic
ial
Budget
Item
Des
c(F
r)A
ppro
IatI
ont
Com
mit
ed2)
1hC
om
rnit
ed1
Pai
d(3
)%
Pai
d1C
om
mit
men
t(1
-2)1
Bal
ance
Paym
ent
1
A-2
400
Post
aich
arges
3,18
3.93
38467
12.0
8%
384.
671
2.0
8%
2,7
99.2
60.
00
Sum
:3,1
8393
384.
6712
.08
%38
4.67
1208
%279926
000
A-2
410
Tel
ecom
munic
atio
ns
subsc
hpti
ons
and
char
ges
4,7
59.6
32,1
85.6
845
.92
%2,1
85.6
845
.92
%2,5
73.9
50.
00
Sum
:4,
759.
632,
185.
6845
.92
%2,
185.
684
59
2%
2,5
7395
000
A-2
420
Har
dwar
ean
doth
ereq
uip
men
t86
,801
.66
69,1
57.9
879
.67
%69
,157
.98
79.6
7%
17,6
43.6
80.
00
Sum
:86,8
0166
69,1
5798
79
67
%69
,157
.98
79.6
7%
17,6
43.6
80.
00
B3-
000
Rep
rese
nta
tionex
pen
ses
12,5
96.1
47,
747.
4161.5
1%
7,74
7.41
61.5
1%
4,8
48.7
30.
00
Sum
:12
,596
.14
7,74
7.41
61.5
1%
7,74
7.41
61.5
1%
4,84
8.73
0.00
B3-
100
Op
erat
ion
alM
issi
on
s3
57
58
.58
21,9
84.1
061.4
8%
21,9
84.1
061.4
8%
13,7
74.4
80.
00
Sum
:35
,758
.58
21,9
84.1
061
.48
%21984.1
061
.48
%13
,774
.48
0.00
B3-
200
Pub
lic
hear
ings
work
shops
con
fere
nce
s2
53
23
.41
23,7
82.2
893
.91
%23
,782
.28
93.9
1%
1,54
1.13
0.00
B3-
201
Web
site
set-
up
and
mai
nte
nan
ce54
,450
.00
54,4
50.0
010
0.00
%54
,450
.00
100.
00%
0.00
0.00
B3-
202
Pub
lica
tion
sin
form
atio
nm
ater
ial
16,1
28.0
015
,822
.16
98.1
0%
15
82
2.1
698
.10
%30
5.84
0.00
B3-
203
Rep
orts
prod
ucti
on16
,553
.32
16,0
43.3
296
.92
%16
,043
.32
96.9
2%
510.
000.
00
Sum
:11
2,45
4.73
110,
097.
7697
.90
0/
110,
097.
7697
.90
%2,
356.
970.
00
Sum
:83
0,83
7.65
590,
143.
87S
um:
590,
143.
87S
um:
240,
693.
780.
00
Ave
rage
:71
.03%
Ave
rage
:71.0
3%
ACER
Agency for the (oopronoE Eiergv kegu1atrs
BUDGETARY OUTTURN RECONCILIATION
Given the different basis of presentation between the budgetary and financial statements information,reconciliation is performed between the two systems, as follows:
lJanuary-31 lJanuary-31 8March-31 8March-31December 2012 December 2012 December 2011 December 2011
E € € €Detail Total Detail Total
Budgetary revenue outturn 692,606.11 1,571,424.8mpact ofbudgetary result (return to the EuropeanCommission) (692,606.1 1) (1,571,424.88
Impact ofpurchase oflixed assets and depreciationPurchase of lixed assets less unpaid assets 97,312.81 603,775 99Depreciation ofassets transferred from EuropeanCommission 0.00 (3,598.77)Depreciation and write offlixed assets (161,94538) (112,674.20)
(64,632.57) 487,503.02Impact ofaccrued expenses ofthe yearCarryforwards 1,95 1,409.40 830,837.65Accrued expenses and allocated expenses (269,250.46) (401,416.73)
1,682,158.94 429,420 92Reversal ofprevious year accrued expensesCarryforwards (830,837.65) 0.00Accrued expenses 401,416.73 0.00
(429,420.92) 0 OC(Increase)/decrease ofprovisions 0. 00 0.000.00 OOCOther impacts
Prepaidexpenses 38,781.88 17,312 14Reversal ofprevious year prepayments (17,3 12. 14) 0.00Creditors (15,501.95) (7,237.99)Unallocated financial expenses 10.35 0.00Recovery orders on balance sheet accounts 1 3, 149.07 0.00Exchange rate difference 78 1 .92 0 00Other corrections (58.56) (67.26)
19,85057 10,006 89
Total adjustments 515,349.91 (644,494.05)
Economic result 1,207,956.02 926,930.83
ACER_I Agrwy kr Coop
of Ery Ie!.itt%
BUDGETARY MANAGEMENT
Budgetary principles
The budget of ACER has been established in compliance with the principles of unity, budgetary
accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial
management and transparency, as set out in ACER Financial Regulation.
Subsidy from the general budget of the European Union
A budget of 7,241 850€ has been allocated to ACER in 2012 from the general budget of the European
Union and allocated as follows:
ACERBudget2Ol2 €
Title I 4,765,357.00
Title II 2,102,368.00
Title III 374,125.00
Total 7,241,850.00
Budget and accounting management systems
In order to record and keep track of the budgetary transactions, ACER uses the financial system also
used by the European Commission, ABAC, with the SAP system integrated as back-end for the
accounting part. The Business Objects web platform is used as the reporting tool. The workflow access
in ABAC allows for an instant audit trail and provides the authorising officer with an overview on the
segregation of duties compliance as required under the ‘four-eyes’ principle. The inventories are
managed by ACER in accordance with its Financial Regulation and the system used to record inventory
items is ABAC Assets2.
Nomenclature
The nomenclature of appropriations is as follows:
Cl : Appropriations voted in the current budget
C4: Internal assigned revenue (current year)
C8: Commitments carried forward corresponding appropriations
ICI : Universal income voted in the budget
lC4: Internal assigned revenue
REVENUE
For the financial year ending 31 December 2012 ACER budget has been funded by a subsidy from the
general European Union of €7,241 850. On top of the annual subsidy an amount of €4,039.98 has been
recognised under the fund source 1C4 as assigned revenue stemming from recovered overpaid
amounts.
ACER— Agency for t Coopcritrn
of Erwry Ru1.ttorc
Non-budgetary revenue in the form of bank interest received on the daily account balance amounting to€6,829.63 and recorded in the accounts of ACER will be returned to the European Commissionaccording to Article 51 of ACER Financial Regulation. Also to be returned to the European Commissionis the positive result of the budgetary outturn amounting to €692,606.1 I containing the unused 2012appropriation of €452,694.25, the cancelled appropriations carried forward from 201 1 amounting to€240,693.78 and an exchange rate loss of €781 .92.
EXPENDITURE
Current year appropriations — Cl
:.:: Heading Original Budget Final Budget Commbnnts Payments
•.I6_i._ EXPENDITURE RELATING TO EMPLOYEES OF THE AGENCY 4,925,605.0’) 4,765357.00 4,366,591.35 91 63% 4,147,577.30 87.04%
.n AGENCY’S BUILDING AND ASSOCIATED COSTS 1944,120.00 2,102,368.00 2,089,277.23 89.85% 447,374.60 21.28%
)PERATIONAL E)IPENDITURE 377,125.011 374,125.00 323,287.17 86.41% 242,794.45 64.90%
:::::: TOTAL BUDGET 2011 724185000 7241,850.00 6789,155.75 93.75% 4,837746.35 66.80%
Title I
The budget allocated under Title I has been implemented to a level of 91 .63% during the financial year2012. The budgetary reserve set aside for salaries indexation has been cancelled as the proposedindexation has not been approved.
Title 2
ACER managed to initiate and finalise most of the tender procedures launched during the financial year201 2 with only a few cases of absence of replies, and this resulted in a high implementation of theallocated budget under Title 2.
A few large and complex tender procedures also lengthy in terms of processing time lead to a lowimplementation of the payment appropriations resulting in the need to carry forward these funds into thefollowing financial year.
Title 3
The budgetary savings realised under Title 3 from the lower costs of the reports produced during theyear and a lower than expected number of workshops needed resulted in a slightly lower budgetimplementation.
Improvement and maintenance works started on the ACER website that have not yet been finalised andthe printing of several reports not invoiced before the year end resulted in the need to carry forward tothe following year the appropriation allocated for this purpose.
ACERAgency tnr the Copc.rton
. o E. ry :!ItOrS
Current year assigned revenue — C4
I TWe Heading I Aigned revenue CommitmentsCommitment
Payments I Iexecuon I i execution I
ThE 1 IEXPENDIRE RENG TO EMPLOYEES OF ThE AGENCY I 2,481.92 I 2,451.92 ioo.oo%I 2,481.92 I 1OO.OO%
ThE 3 OPERAONAL E)ENDIThRE 1,558.06 1,558.05 I 1OO.OO% 1,558.05 iOO.OO%I
TOTAL I 4,039.98 4,039.98 1OO.OO% 4,039.98 I 10000%
From the overpaid amounts recorded as assigned revenue for the financial year an amount of€4,039.98 has been used before the year end to cover expenditure for which it was assigned to.
Budget transfers
During the financial year 2012 a number of budgetary transfers took place in order to reallocateresources from areas where budgetary savings have been identified towards areas of scarce resourcesto ensure the achievement of the year’s objectives. There were twenty budgetary transfers all approvedby Director Decision and made within and between titles but not exceeding the limit of I 0%.
The initially recognised contribution from the EFTA states of€188,288 has been deregistered from the201 2 budget as no agreement for a contribution towards the activities of ACER has been reached withthe EFTA states.
The following table presents the detailed budgetary transfers made during the financial year as well asderegistration of the EFTA contribution.
ACER
II Ag:ncy for thof Eer 1eztIatot,
BUDGETTRANSFERS 2012
—&;— CreditBudget Une Credit Local Key Acceptance Date initial Aménagements Other Movementssource vaiIabie Com
A-1100 Cl AcR.318 1010212012 -9,80500 -9805.00
Cl AR.32O 0510612012 -115,00000 -115,000.00
Cl AGR.345 1111212012 -58700.00 -58,700.00
Cl AGR.36 16112/2011 2377290 00 2,377,290.00
A-I 1 00 2377,290.00 -1 83,505.00 2,1 93,785.00
Cl
Cl
Cl
Cl
Cl
Cl
2711112012
0411212012
04/1212012
0411212012
1011212012
1111212012
1611212011
A-l10l AR.332 04Il012012 -17500.00 -17,500.00
AcR.338 -1,000.00 -1,000.00
AR.339 50,000.00 50,000.00
Cl Ac3R.340 -50000.00 -50,000.00
AcR.34l -50,00000 -50,000.00
AcR343 -25,000 00 -25,000.00
AtR345 -16,000.00 -16,000.00
AR.36 508,067.00 508,067.00
A-1101 508,067.00 -59,500.00 -50,000.00 398,567.00
Cl
Cl
I 111212012
1611212011
A-1102 AR.336 08/1112012 -63,000.00 -63,000.00
AR.345 -30,000.00 -30,000.00
AR.36 465,833 00 465,833.00
A-1102 465,833.00 -93,000.00 372,833.00
Cl
Cl
27I1lI2012
1611212011
A-lllO Cl AcR.320 05106I2012 75000.00 75,000.00
AR.338 4000.00 4,000.00
A3R36 104,592.00 104,592.00
A-1110 104,592.00 79,000.00 183,592.00
Cl
Cl
Cl
Cl
Cl
27/1112012
04/1212012
04/1212012
04/I 2/2012
16/1212011
A-llll Cl ACR.320 05/06/2012 -50,000.00 -50,000.00
ACR.338 -4,000.00 -4,000.00
ACR339 45,000 00 45,000.00
ACR.340 -45,000.00 -45,000.00
AR.34l -45,000.00 -45,000.00
AR.36 514572.00 514,572.00
A-Illl 514,572.00 -54,000.00 -45,000.00 415,572.00
Cl
A-11201
16/12/2011IA-1120 . I Cl AR.320 05/06/2012 50,000.00 50,000.00
[:—:-- ACR.36 75,000.00 75,000.00
[ 75,000.00 50,000.00 125,000.00
IA-ll3o I Cl IAca36 I 16/12/2011 I 91,978001 I I 91,978.001I I I I I I I I
A-11301 91,978.001 91,978.001
I Credit IBudget Une j I
Local Key McePtance Date initial j Aména9ements Other MovementslAvailable Corn I
ACER
Agmcy fo th.of Liry ReUl.ttLt
A-1131 Cl ACR36 1611212011 23671.00 2367100
A-1131 23,671.00 23671.00
A-1132 A3R338 2711112012 1000.00 1000.00
—a—— AR.36 1611212011 3111000 31,110.00
A-1132 :z:: 31,11000 1,000.00 32,110.00
[A.1140 A3R.36 1611212011 1,98300 1,983.00
[ A-1140 ::::: 1,983.00 1,983.00
A-1141 AR332 0411012012 2,50000 2,500.00
—i;—— AGR36 1611212011 58,849.00 58,849.00
A-1141 :::: 58,849.00 2,500.00 61,349.00
A-1142 AR.36 1611212011 113,614.00 113,614.00
A-1142 ::::: I 113,61400 113,614.00
A-1160 ACR.332 04/10/2012 15,000.00 15,000.00
—s;-—- AR343 1011212012 25,00000 25,000.00
AR.36 1611212011 54 159.00 54,159.00
A-1160 ::::: 54,159.00 40,000.00 94,159.00
A-1161 AR.32O 0510612012 10,000.00 10,000.00
—s——— AGR.36 1611212011 10,802.00 10,802.00
A-1161 :::::: 10,802.00 10,000.00 20,802.00
A-1162 AU39 0411212012 J 83,483.00 83,483.00—:j——— AR.34O 04112/2012 J -83,483.00 -83,483.00—:j-—- AR34, 0411212012 I -83,483.00 -83,483.00
—s——- ACR.36 1611212011 244,249.00 f______________ 244,249.00
A-1162 ::::: 244,249.00 J -83,483.00 160,76600
A-1163 A3R.32O 05106/2012 30,000.00 30,000.00
—;_-_ ACR.36 1611212011 72782.00 72,782.00
A-1163 ::::: 72,782.00 30,000.00 102,782.00
A-1170 Cl ACR36 16I12I2O11j 50,000.00 50,00000
A-1170 50,000.00 50,000.00
A-1171 Cl AR.36 : 16/1212011 20,000.00 20,000.00
A-1171 20,000.00 20,000.00
A-1172 Cl AR.36 16/12/2011 30,687.00 30,687.00
A-1172 30,687.00 30,687.00
A-1200 Cl AR336 0811112012 63,00000 63,000.00
Cl AGR.36 16/12/2011 16830700 168,307.00
A-i 200 1 68,307.00 63,000.00 231,307.00
A-1300 Cl AR.36 1611212011 23500.00 23,500.00
A-1300 23,500.00 23,500.00
BudgetLine Local K.i AccePtance Date Initial Aména9ements Other Movements I
c1
Cl
AR.32O
ACR345
0510612012
I 111212012
2000000
-8000.00
I 200000
Cl
Cl
AR.346
L__AR.36
1111212012
1611212011 10,000.00
I 000000
-6153.70
-6,1 5370
Cl
Cl
AR.345
ACR36
1111212012
1611212011
I___10,00000
l0,00000
-1 0000.00
-1 0000.00
-9,000.00
-9000.00 -9,000.00
I 0,000.00
I 000.00
-2040 Cl
Cl
—A-2040
AR.346
ACft36
1111212012
16112/2011 20,000.00
20,000.00
-9,755.00
-9,755.00
-9,755.00
20,000.00
I 0,245.00
A-204l Cl
Cl
Cl
A-2041
AR.320
AR.330
AR.36
06/06/2012
30/08/2012
16112/2011
-4,000.00
-1,000.00
5,000.00
5,000.00 -5,000.00
-4,000.00
-1,000.00
5,000.00
0.00
A-2100 Cl
Cl
Cl
Cl
A-2100
ACR.320
ACR334
ACR.346
ACR.36
06/06/2012
06/1112012
1111212012
16/1 2/2011 15,000.00
I 5,000.00
-5,000.00
-3,800.00
-285 00
-9,085.00
-5,000.00
-3,800.00
-285.00
I 5,000.00
5,915.00
57,000.00
296,31 5.70
990,000.00
I 343,31 5.70
A-2102
Cl
Cl
Cl
Cl
Cl
A-2210
Cl
Cl
Cl
PcR320
cR.330
PCR.334
R343
ACR.36
ACR.330
ACR.346
ACR36
05/06/2012
30/08/2012
06/I 1/2012
10/1212012
1611212011
30/0812012
11/1212012
16/1212011
82,388.00
82,388.00
15,000.00
I 5,000.00
57,000.00
3,000.00
-15,000.00
29,200.00
74,200.00
38,000.00
-1 000 00
37,000.00
I Cr.ditI AndBudget Line
sourceCredit Local Key Acceptance Dat Initial Aménagements Other Movements
Alibi Corn I
ACERA8erwy tor t’ Coopcrao
— of’ Erery Regu1atcr.
A-14101
[A-140l Cl ACR.36 1611212011 12,800.00 12,800.00
,A-1401 12,800.00 12,800.00
A-2000
I A-l4lO Cl IA I 1611212011 4,500.001 I I 4,500001
A-2000
4,500.00
-2020[, A-2020
4,500.00
-2030
20,000.00
-8,000.00
A-2030
I 2,000.00
-2031 Cl
-6,1 53.70
AR.345
Cl
A-2031
I 0,000.00
AR.36
3,846.30
11112)2012
16Il 2/2011
-10,000.00
I 0,00000
10,00000
I 0,000.00
0.00
A-2101 Cl
Cl
CR.343
CR.345
Cl
A-21 01
10/12/2012
Cft36
I 1/12)2012
A-2l02
16/12/2011
57,000.00
990,000.00
296,315.70
990,000.00 353,31 5.70
A-22l0
57,000.00
3,000.00
-I 5,000.00
29,200.00
82,388.00
I 56,588.00
38,000.00
-1,000.00
I 5,000.00
52,000.00
ACER
Ag:ncy tor thof Erc:gy 1tIawr
A-2220 Cl ACR.345 11/1212012 -300000 -3,00000
Cl ACR.36 16/1212011 55,00000 55,00000
A-2220 55,000.00 -3,00000 52,00000
A-2230
A-2230
Cl
Cl
Cl
AR33O
AR.345
Aaue
30/08/2012
30,000.00
30,00000
37,500.00
-22,000 00
I 5,500.00
37,500.00
-22,000.00
30,000.00
45,500.00
-1 3,00000
25,00000
I 2,000.00
A-2310 Cl
I ci
. A.23101
1111212012
16/1212011 6000.00
6,000.00
-5,700.00
-5,700.00
-5,700.00
6,000.00
300.00
-20,000.00
20,00000
20,000.00
-20,000.00
I -20,000.00
20,000.00
0.00
A-2321 Cl
Cl
Cl
A-2321
A-2330 Cl
Cl
Cl
A-2330
AR.332
AR.345
AR.36
0411012012
11/12/2012
16/12/2011
-20,000.00
-75,500 00
-24,000.00
-38,500.00
-1 58,000.00
-20,000.00
-75,500.00
-24,000.00
-38,500.00
278,758.00
I 20,758.00
38,400 00
38,400.00
-16,00000
-22,400 00
-38,400.00
-16,000.00
-22,400.00
38,400.00
0.00
A-2333
A-2333
Cl
Cl
Cl
CR332
cR34s
CR36
04110/2012
11112/2012
16112/2011 40,322 00
40,322.00
-1 9000.00
-16,322.00
-35,322.00
-1 9,000.00
-16,322.00
40,322.00
5,000.00
A-2400
A-2400
Cl IAR345Cl IAR36 6,00000
6,00000
-2,500 00
-2,500.00 I -2,500.00
6,000.00
3,500.00
I Crdit IBudget Un.:::0 I
credit Local Key Acceptance Date Initial Amenagements Other Movements jAIbI Corn I
lill 212012
A-2300 I Cl
16/12/2011
AR345
CI
A-23001
AGR36
11/12/2012
16/12/2011
AGR.345
25,000.00
ACR36
-1 3,000.00
25,000.00
A-2320 CI
-13,000.00
I ciAQU32
A-23201
ACR.36
04/1012012
16/1212011
AR.332
AR.343
AGR36
04/10/2012
10/12/2012
16/1212011
55,000 00
1 53,800.00
-57,000 00
153,800.00
55,000.00
-2,000.00
A-2331
-57,000.00
Cl
-1 5,000 00
153,800.00
R.320
Cl
I 51,800.00
64,000 00
-24,000.00
cR.330
Cl
64,000.00
05/06/2012
cR.343
Cl
-1 5,000.00
-39,000.00
ccR.345
30/08/2012
Cl
-24,000.00
A-2331
10/12/2012
PR36
64,000.00
11/12/2012
A-2332
25,000.00
16/12/2011
Cl
ciWR.332
278,758 00
cR.345
Cl
278,758.00
A-2332
04/I 012012
cR.36
I 1/12/2012
16/12/2011
11/12/2012
16/12/2011
ACER
IAncy fc,r tb Coopror
. of Eracrgy Retiators
FA-2410 —:j---- ACR.320 0510612012 -23000 00 -23000.00
F ci ACR343 1011212012 -5,20000 -5,200.00
F ACR.36’. 1611212011 60000.00 60,000.00
E A-2410 60,000.00 -28,200.00 31,80000
-242O Cl
Cl
Cl
Cl
Cl
AR32O .
ACRS3O •
AGR.332
AR.334
ACR36
0510612012
30I081201 2
04I101201 2
06I1112012
16/1212011
A-2420
B3-000 Cl
B3-000
A3R36 16/12/2011
60,000.00
60,000.00
21,191.00
21,191,00
-25,000.00
1 000.00
15,000.00
18,800.00
9,800.00
Cl
Cl
Cl
Cl
AGR.313;
ACR36
1010212012
AR336,.
AR36 .
08/I 1/2012
16/I 2/2011 95,000 00
95,000.00
16/1212011 I 35,934.00
I 35,934.00
9,805.00
9,805.00
-25,000.00
-25,000.00
B3-201 Cl
Cl
Cl
B3-201
M3R.330
AcR.336
AcR.36
30/08/2012
08/1112012
16/12/2011 30,000.00
30,000.00
-3,000.00
37,500.00
34,500.00
-3,000.00
37,500.00
30,000.00
64,500.00
is,ooo,ool II 5,000.001
I 5,000.00
I 5,000.00
B3-203 I Cl
I Cl
B3-2031
ACR.336
ACR.36
08/I 1/2012
16/12/2011I -12,500.001
50,000.001
50,000.001 -1 2,500.00I I
B3-300 I Cl
B3-3001
ACR.36 l6/l2I2011 15,000.001 II I
I 5,000.001
83400 Cl
Cl
Cl
Cl
83-400
I I I I Sum:I 7,430,138.001 0.001 -188,288.001 7,241,850.001
-25,000.00
83-100
I 000.00
I 5,000.00
I 8,800.00
83-100
60,000.00
83-200
69,800.00
21,191.00
B3-200
21,191.00
9,805.00
I 35,934.00
145,739.00
-25,000.00
83-202 I ci
95,000.00
83-2021
AR.36
70,000.00
16/12/2011
-1 2,500.00
AR.339
AR.34O
50,000.00
04/1212012
ACR34I
37,500,00
04/1212012
AcR.36
04/1212012
I 5,000.00
16/12/2011
I 5,000.00
9,805.00
1 5,000,0C
9,805.00
-9,805 00
I 5,000.00
-9,805.00
-9,805.00
-9,805.00
-9,805.00
15,000.00
5,1 95.00
Agyornf I::rgy 1guI;ttrs
Carry forward appropriation — fund source C8
Budget carried Commitment PaymentTitle Heading Commitments Paymentsforward from 2011 execuon execution
1]j_ EXPENDIPJRE RELATiNG TO EMPLOYEES OF THE AGENCY 192,25832 78,833.96 41.00% 7883396 41.00%
liThE 2 AGENCY’S BUILDING AND ASSOCIATED COSTS 477,769.88 371,48064 77.75% 371,480.64 77.75%
TITLE 3 OPERATiONAL EXPENDITURE 160,809.45 139,829.27 85.95% 139,829.27 85.95%
TOTAL 830,837.65 590,14387 71.03% 590,143.87 7L03%
Title I
Appropriations carried forward under Title I related mainly to recruitment costs for the vacant positionspublished during 201 1 . The actual cost of reimbursements turned out to be significantly less thaninitially estimated. The unused amount has been cancelled and will be returned to the EuropeanCommission.
Title 2
Most of the appropriations carried forward under this title have been consumed in order to honour theobligations ACER had towards its suppliers. The unused portion has been cancelled and is to bereturned to the European Commission.
Title 3
Appropriations carried forward under this Title to cover outstanding operational expenditure from thefinancial year 201 1 resulted in a minor saving given the margin recorded on mission orders that has nolonger been needed as most claims where more or less matching the orders. A minor saving has alsobeen recorded under the representation expenses leading to an overall implementation of the carriedforward budget under this Title of 86.95%.
ACERAg(n(-y tor th Coprion01 Ltw rgy Reu1;itors
PART III — ESTABLISHMENT PLANThe numbers of temporary posts as authorised under the 2012 budget are as follows:
2012
Function group and grade Authorised under EU Budget
Permanent Posts Temporary PostsAD1G 0 0
AD15 0 0
AD14 0 1
AD13 0 0
AD12 0 0
AD11 0 4
AD1O 0 0
AD9 0 2
AD8 0 6
AD7 0 4
ADG 0 2
AD5 0 11
ADtotal 0 30
AST11 0 0
AST1O 0 0
AST9 0 0
AST8 0 0
AST7 0 0
AST6 0 0
AST5 0 1
AST4 0 0
AST3 0 12
AST2 0 0
AST1 0 0
ASTtotal 0 13
TOTAL 0 43
GRANDTOTAL 43
