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Accounts, including IAS 1 on accrual accounting. It
will present the results to the SCF in 2005. The
Agency is also considering possible amendments to
the Financial Regulations, which might be necessary
following the introduction of other IAS standards.
FINANCIAL
MANAGEMENT
96
RESOURCES
Creation of the pension fund
In November 2004, the Provisional Council took a
decision to resolve the longstanding issue of EUROCONTROL
pensions. The progressive retirement of
staff hired in the early years of the Agency乫s existence
has created an increasing imbalance between
the yearly payments to the pensioners and the contributions
of the Agency and the active staff to the
pension scheme. In recent years this imbalance has
represented a considerable, and growing, burden
on the budget and would have continued to increase
for the foreseeable future unless decisive measures
were taken.
The creation of the pension fund aims to restore the
basic equilibrium between the assets and obligations
of the pension system. A special plan to rebuild
pension fund assets, involving contributions from
Member States over the next 20 years, has been
agreed. This plan separates the contributions of
Member States, which are aimed at defraying pensions
obligations, from those which cover the rest of
the budgetary needs. This liberates the regular
Agency budget from the considerable yearly
increases which had been experienced while pension
payments were not segregated from other
budgetary obligations.
Reduction of the gap between
debts and assets
During the Advisory Financial Group (AFG) meeting
in September 2003, Member States reiterated their
support for the policy of aligning the fixed assets and
liabilities represented by bank loans, as an essential
step towards achieving long term financial stability
for the Agency.
At this meeting, it was noted that the gap between
assets and liabilities would reach .33.0 million by
the end of 2004. EUROCONTROL is committed to
finding efficiencies to close this gap by the end of
2008, without increasing credits for the repayment of
the loans forecast in the Five-Year Plan.
In 2004, EUROCONTROL was able to devote additional
amounts, over and above those foreseen in the
Budget, to amortise its bank loans. This has enabled
the gap to be reduced to around .21.0 million.
By doing so, the Agency not only fulfilled its commitment
to progressively reduce the gap, but put itself
in an excellent position to meet its target of reducing
the imbalance to zero by the end of 2008.
97
2004 Highlights
The Standing Committee on Finance (SCF) was created
in November 2003 by a Decision of the Provisional
Council and held its first meeting in January 2004.
This SCF, under the chairmanship of Mr Michel
Wachenheim, reports directly to the Provisional
Council. Highlights of its first year of work include:
仭 Consolidation of the system of parameters for
establishing the Agency Budget and Five-Year
Programme (FYP). This system has been used to
prepare the 2005 Budget and will also be used for
the 2006 Budget and the 2006-2010 FYP. It aims to
provide planning stability and long-term predictability
to the budget, for the benefit of the
Agency and the Member States.
>>
Corporate financial governance
In line with best practices, the Agency乫s Accounts
contain a statement on Corporate Governance of
the Organisation and the Agency. This statement
takes into account the Agency乫s practices on corporate
risk management, including the recommendations
of the 2003 Audit Board乫s Report.
EUROCONTROL has strengthened the accountability
of Budget Fund Holders, through a Decision
of the Director General, issued in late 2004. This
Decision is also aimed at increasing the effectiveness
of internal control systems.
EUROCONTROL has now completed the business
plans for all its Business and Support Units.
Furthermore, it is in the process of completing its
first Agency-wide Business Plan, in line with the
strategic priorities established by the Provisional
Council in November 2004.
The Agency continued in 2004 to adhere to the
model for achieving excellence of the European
Foundation for Quality Management. Significant
progress was made and in 2005 EUROCONTROL
will apply for the Recognised for Excellence Award
(R4E) for the entire Agency. In addition, the
Maastricht UAC and Central Flow Management
Unit are working towards achieving the relevant
ISO certifications.
An efficient management tool has been developed
　
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本文鏈接地址：EUROCONTROL Annual Report 2004(46)