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by the Member States.The Agency remuneration
system encompasses and establishes all salary
payments to the staff in line with the publicsector
nature of the Agency – there are no
bonuses or discretionary payments to staff.
port and advice of additional national audit
experts or firms of auditors.
It is composed of six Members designated by six
Contracting States, on a rotating basis, for a period
of four years. The Rules of Procedure of the
Audit Board stipulate that its Members shall be
professional auditors. The Members of the Audit
Board are not paid by the Agency, but are refunded
in full for their travel expenses.
APPOINTMENT OF STAFF AND REMUNERATION
Agency staff are appointed by the Director
General, following the recommendation formulated
to him, as a result of a rigorous recruitment
and selection procedure, involving Selection
Boards, with participation of representatives
from Management and the Staff Committee.
The Agency is committed to transparency,
accountability and cost-efficiency in the utilisation
of the resources at its disposal for the benefit
of the entire airspace users community.
During 2003, the Agency, in close consultation
with auditors, Member States and the rest of its
stakeholders, achieved significant improvements
in various aspects of its financial management.
Details of the financial information for the year
are set out in the account starting on page 96.
BUDGET PREPARATION –
INVOLVEMENT OF MEMBER STATES
The documentation provided to the Member
States to screen the yearly budget has been
improved, including a functional presentation of
the Budget
The Provisional Council approved in November
2003 the Advisory Financial Group’s Report on
the Budgetary Processes, AFG-BP. This was the
result of a thorough analysis,over a period of two
years,by experts from the States and the Agency,
on all aspects related to the Agency budgetary
cycle, from the elaboration of the first draft
budget, to the rendering of the Annual Accounts.
The main features of this report include:
A new parameterisation system for the
Agency Budget and Five-Year Programme,
FINANCIAL
MANAGEMENT
aiming to provide planning stability and longterm
predictability of the budget, for the benefit
of the Agency and the Member States.
Creation of the Standing Committee on
Finance (SCF), reporting direct to the
Provisional Council, which replaces the AFG
and is vested with higher degrees of responsibility
and organisational visibility.
Approval of the Basic Financial Information
Package, a series of standard reports which
will increase the consistency and traceability
of the financial information to be provided for
future budgetary discussions.
IMPROVED ELABORATION AND REPORTING
OF THE AGENCY PART OF THE COST-BASE
The two historical assets databases held by the
Agency for more than thirty years, used for the
Agency Accounts and the elaboration of the
cost-base respectively, have been merged into a
single database, following an analysis of their
respective differences. Along with a new software
tool, the single database has allowed the
Agency to improve the accuracy in its amortisation
forecast for future years.
The cost-base is now directly derived from the
accounting data.
As a result of a more efficient process, the
Agency annual cost-base can now be estab-
90
PAGE
91
PAGE
EUROCONTROL Annual Report 2003
lished faster and included in the documents submitted
before the end of March to the Audit
Board, along with the draft Agency Annual
Accounts.
Following the discussions held at the enlarged
Committee in November 2003, the Agency is
now implementing the recommendations which
were put forward by the Audit Board in its
Report of 27 June 2003 on the ‘establishment of
the EUROCONTROL cost-base’. These included,
inter alia:
The introduction of a new accounting process
for VAT.
An enhanced general presentation which:
– shows the ECAC receipts as a deduction of
the total cost-base to be apportioned
among the States;
– suppresses the under-utilisation factor;
– includes the loan interest actually paid,
instead of a notional calculation.
The introduction of standard tables, demonstrating
the reconciliation of the forecast costbase
with the final cost-base and linking the
final cost-base to the Agency’s Annual
Accounts.
The procedure for establishing the cost-base
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