Past Annual Budgets and Accounts

Past annual budgets and annual accounts

Past annual budgets



ENISA Annual Accounts

The Annual Accounts of ENISA include the Financial Statements and the Budget Implementation Report. The Report on Budgetary and Financial Management is a separate set of information which accompanies the annual accounts but it does not form part of them.

The accounting system of the ENISA comprises budget accounts and general accounts. The budget accounts give a detailed picture of the implementation of the budget and they are based on the modified cash accounting principle. The general accounts allow for the preparation of the Financial Statements as they show all revenues and expenses for the financial year and they are designed to establish the financial position of the Agency in the form of a balance sheet at 31 December. The Agency applies the accrual-based accounting; therefore, the Financial Statements show all the charges and income for the financial year, regardless of the date of payment or collection.

The Annual Accounts are also published in the Official Journal of the European Communities together with the statement of assurance given by the Court of Auditors by 31 October of the following year.



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