2016 consolidated annual activity report of the office of ... · mc (17) 51 4 analysis and...

MC (17) 51

2016 Consolidated Annual Activity Report

of

the Office of the Body of European Regulators for Electronic Communications

(the BEREC Office)

28 June 2017

BEREC Office is an agency of the EU

Ref. Ares(2017)3257320 - 29/06/2017

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Contents

Analysis and assessment of the Management Committee ......................................................... 4

List of Acronyms ........................................................................................................................ 7

Introduction …………………………………………………………………………………………...9

The BEREC Office in brief.......................................................................................................... 9

Executive summary ...................................................................................................................11

1 Part I: achievements of the year..............................................................................18

1.1 Support for the implementation of the BEREC WP .........................................................18

1.1.1 Setting up of BEREC EWGs and providing support .................................................18

1.1.2 Collection, exchange and transmission of information ..........................................22

1.1.3 Activities under Article 7/7a of the Framework Directive .......................................24

1.2 Horizontal or other support ......................................................................................27

1.2.1 Assist BEREC Chair and Vice-Chairs, plenary meetings of the BoR and MC, the CN meetings and BEREC’s international activities .............................................................27

1.2.2 Ensure transparency, accountability and other horizontal support........................33

2 Part II Management ................................................................................................41

2.1 Management Committee .........................................................................................41

2.2 Major developments ................................................................................................41

2.3 Budgetary and financial management .....................................................................42

2.3.1 The BEREC Office budget structure ....................................................................42

Budget 2016: initial and with transfers and amendments .....................................42

Budget 2016: rate of implementation ...................................................................43

Budgetary execution: summary by title – C1 credits 2016 ....................................43

Commitment and payment appropriations carried forward to from 2015 to 2016 ..44

Commitment and payment appropriations carried forward from 2016 to 2017......46

2.3.7 Types of procurement procedure used ................................................................47

2.4 HR management .....................................................................................................48

2.5 Assessment by management ..................................................................................49

2.6 Budget implementation tasks entrusted to other services and entities ....................49

2.7 Assessment of audit results during the reporting year .............................................49

2.7.1 Internal Audit Service ...........................................................................................49

Internal audit capability ........................................................................................50

European Court of Auditors (ECA) .......................................................................50

2.8 Follow-up of recommendations and action plans for audits .....................................50

2.9 Follow-up of observations from the discharge authority ..........................................51

3 Part III: assessment of the effectiveness of the internal control systems .................52

3.1 Risk management ...............................................................................................................52

Compliance and effectiveness of internal control standards ....................................53

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4 Part IV: Management assurance .............................................................................58

4.1 Review of the elements supporting assurance ........................................................58

4.2 Reservations and overall conclusions on assurance ...............................................58

5 Part V: Declaration of Assurance ............................................................................59

Annex I: Core business information and statistics .................................................................60

Table 1: List of EWGs supported by the BEREC Office in 2016 ................................................60

Table 2: List of BEREC public consultations managed by the BEREC Office in 2016 ...............61

Table 3: Data collection exercises organised by the BEREC Office for the BEREC EWGs in 2016 ……………………………………………………………………………………………….62

Table 4: BEREC events by type supported by the BEREC Office in 2016 under activity 3.2.1 of the BEREC Office WP 2016 ......................................................................................................64

Table 5: Overview of the 2016 the ordinary plenary meetings of the BoR and the MC, CN meetings, high-level events with stakeholders and public debriefings .......................................65

Table 6: Data regarding Twitter (@bereceuropaeu) ..................................................................67

Table 7: Number of followers on LinkedIn .................................................................................68

Table 8: Data regarding BEREC YouTube Channel in 2016 .....................................................68

Table 9: Number of viewers of the live web-streaming from the BEREC public events ..............70

Table 10: Number of uploaded links per section in the Information Sharing Portal (ISP) ...........71

Table 11: Interest and visit over time on the ISP .......................................................................72

Annex II: Statistics on financial management .........................................................................74

Table 1: Revenue - appropriations ............................................................................................74

Table 2: Expenditure - summary of the transfers .......................................................................75

Table 3: Revenue ......................................................................................................................79

Table 4: Expenditure (C1 & C8) ................................................................................................80

Table 5: Payment times ............................................................................................................85

Annex III: Organisational chart of the BEREC Office .................................................................87

Annex IV: Establishment Plan ...................................................................................................88

Table 1: Information about authorised and filled in post in 2014-2016 .......................................88

Table 2: Information on the entry level for each type of post: indicative table ............................90

Table 3: Benchmarking against previous year results ...............................................................92

ANNEX V: Human and financial resources by activity ...............................................................93

ANNEX VI: Specific annexes related to Part II ..........................................................................94

Table 1: 2016 electronic voting procedures of the BEREC Office MC .......................................94

Table 2: Overview of public documents adopted in 2016 by the BEREC Office MC ..................95

ANNEX VII: Final annual accounts (MC (17) 50) .................................................................98

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Analysis and assessment of the Management Committee

The BEREC Office Management Committee (MC),

Having regard to Article 13(2) of Regulation (EC) No 1211/2009 of the European Parliament (EP) and of the Council of 25 November 2009 establishing the Body of European Regulators for Electronic Communications (BEREC) and the Office1 (the BEREC Regulation);

Having regard to Article 47(2) of Decision No MC/2014/1 of the BEREC Office MC on the financial regulation applicable to the BEREC Office in accordance with the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the EP and of the Council on the financial rules applicable to the general budget of the Union;

Having regard to the BEREC Office Work Programme (WP) 20162, which was developed to support the achievement of the objectives of the BEREC WP 20163;

Having regard to the 2016 Consolidated Annual Activity Report of the BEREC Office submitted by the Administrative Manager (AM)/Authorising Officer (AO) to the MC on the performance of his duties;

Whereas,

(1) In 2016, the BEREC Office further strengthened its support to BEREC, in particular by:

a) providing valuable support to BEREC in implementing its tasks in the field of roaming and net neutrality (NN) assigned by Regulation (EU) 2015/2120 of the European Parliament and of the Council of 25 November 2015 laying down measures concerning open internet access and amending Directive 2002/22/EC on universal service and users’ rights relating to electronic communications networks and services and Regulation (EU) No 531/2012 on roaming on public mobile communications networks within the Union (the Telecoms Single Market Regulation);

b) providing the Board of Regulators (BoR), the Contact Network (CN) and all Expert Working Groups (EWGs) with high-quality administrative and professional support;

c) commissioning two studies (in the fields of mergers and acquisitions and NN), which will be used as input to BEREC deliverables to be finalised in 2017;

d) finalising the development of the Information Sharing Portal in January 2016 and putting it into operation in June 2016;

e) contributing to the revision of the BEREC Communication Strategy and Communication Plan and continuing its contribution to increased transparency of BEREC’s work by managing the public register of BEREC documents and implementing the BEREC Communication Plan for 2016;

f) organising the annual BEREC Stakeholder Forum and the public debriefings with live

1 OJ L 337, 18.12.2009, pp. 1-10.

2 MC (15) 84, BEREC Office Work Programme 2016, 15 September 2015, http://berec.europa.eu/eng/berec_office/work_programme/

3 BoR (15) 213, Work Programme 2016 BEREC Board of Regulators, 10 December 2015, http://berec.europa.eu/files/document_register_store/2015/12/BoR%20(15)%20213_BEREC%20WP2016_Rev2_clean_final_final.pdf

http://berec.europa.eu/eng/berec_office/work_programme/

http://berec.europa.eu/files/document_register_store/2015/12/BoR%20(15)%20213_BEREC%20WP2016_Rev2_clean_final_final.pdf

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streaming and possibilities for interaction through social media, which provided citizens and other interested parties with more opportunities to follow these events and take part in the discussion remotely;

g) expanding the capacity of the audio and video-conference facilities in Brussels to ensure wider remote participation of national regulatory authority (NRA) representatives in the EWG meetings;

h) organising professional training for NRA experts on the regulatory framework for electronic communications of the European Union (EU);

i) procuring services for the use of a modern and user friendly on-line platform for the organisation of the BEREC public consultations and other IT services in support to BEREC, including for the management of the public consultation on the draft BEREC NN Guidelines, which has led to the receipt of unprecedented number of contributions.

(2) In 2016, the BEREC Office saw further improvement in its day-to-day operations, in particular through:

a) maintaining full staffing;

b) maintaining a high rate of budget execution in commitments (96.20 %);

c) outsourcing the accounting officer function to the Commission accounting officer in order to add more people in the financial circuit as initiating agents and authorising officers by delegation;

d) further developing the risk management procedure with the support of the European Network and Information Security Agency (ENISA) including by conducting a full ICT self-risk assessment and including the most significant risks in the risk register;

e) ensuring a high level of compliance with the Internal Control Standards (ICSs), which has led to the closure of all recommendation by the Internal Audit Service (IAS) following the limited review of the ICS at the BEREC Office;

f) addressing the observations of the IAS, the European Court of Auditors (ECA) and the Discharge Authority;

(3) In 2016 the BEREC Office failed to comply with the key performance indicator on cancellation of appropriations carried over from 2015 to 2016, mainly due to non-materialisation of travelling expenses planned for reimbursement;

(4) The BEREC Office undertook the necessary measures for the preparation of additional Service Level Agreements (SLAs) with the European Commission (EC) and ENISA aimed at further increasing its efficiency and effectiveness services, in particular in the field of business continuity, IT security, IT applications for document management and HR management;

(5) The MC is assured of the reliability of the accounts and of the legality and regularity of the transactions undertaken, given that the ECA has presented its preliminary observations with a view to preparing a report on the annual accounts of the BEREC Office for the financial year 20164.

4 Adopted by Chamber IV at its meeting of 16 May 2017

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Following an analysis of the Consolidated Annual Activity Report 2016 from the AM / AO, the following conclusions have been made:

1. The BEREC Office provided BEREC with high-quality professional and administrative support in 2016 and this strongly contributed to the preparation of high quality BEREC deliverables in a timely manner;

2. The information contained in the report presents a true and fair view and demonstrates further improvements in the BEREC Office’s performance in 2016 in achieving its objectives, as defined in the BEREC Regulation and the BEREC Office WP 2016;

3. The resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management;

4. The control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions.

The AM/AO is invited to:

1. Maintain and, where possible, increase the high level of professional support provided to BEREC;

2. Maintain the high level of compliance with the ICSs at the BEREC Office;

3. Further mobilise the resources and capabilities of the BEREC Office to limit payment delays for expert reimbursements as far as possible;

4. Improve budget planning and management with a view to ensuring compliance with the key performance indicators adopted by the MC;

5. Address any remaining issues raised by the ECA and the Discharge Authority;

6. Work on improving the mitigation techniques for the areas of risk identified by the IAS in its risk assessment held in 2016;

7. Report regularly on achieving the key performance indicators by the BEREC Office and addressing any remaining open issues raised by ECA and the Discharge Authority and complying with IAS recommendations.

Done on 28 June 2017.

For the Management Committee (s) Sebastien SORIANO Chair for 2017

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List of Acronyms

Acronym Meaning

ABAC Accrual Based Accounting

ABB Activity-based budgeting

ABC Activity-based costing

AD Administrator

AM Administrative manager

AO Authorising Officer

AST Assistant

AST/SC Secretaries and clerks

BAG BEREC Office Advisory Group

BEREC Body of European Regulators for Electronic Communications

BEREC Office Office of the Body of European Regulators for Electronic Communications

BEREC Regulation Regulation (EC) No 1211/2009 of the European Parliament and of the Council of 25 November 2009 establishing BEREC and the Office5

BoR Board of Regulators

CA Contract Agent

CN Contact Network

DG CONNECT Directorate-General for Communications Networks, Content & Technology

DG HR Directorate-General for Human Resources and Security

EC European Commission

ECA European Court of Auditors

EFTA European Free Trade Association

ENISA European Network and Information Security Agency

EP European Parliament

ERGP European Regulators Group for Postal Services

EU European Union

EWG Expert working group

FG Function group

FTE Full-time equivalent post

HR Human resources

IAS Internal Audit Service

ICC Internal Control Coordinator

ICS Internal control standard

5 OJ L 337, 18.12.2009, pp. 1–10.

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Acronym Meaning

ISP Information Sharing Portal

IT Information technology

ITRE Committee on Industry, Research and Energy of the EP

MC Management Committee

MS Member State

NGN Next generation networks

NN Net neutrality

NRA National regulatory authority

OJ Official Journal of the European Union

PMO Office for the administration and payment of individual entitlements

PRD Project requirements document

RBFM Report on budgetary and financial management

SLA Service level agreement

SNE Seconded national expert

TA Temporary agent

TSM Telecoms Single Market Regulation (Regulation (EU) 2015/21206)

WBA Wholesale broadband access

WLA Wholesale local access

WLL Wholesale leased lines

WP Work Programme

6 OJ L 310, 26.11.2015, pp. 1–18.

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Introduction

The BEREC Office in brief

The BEREC Office was established by the BEREC Regulation as an agency of the EU to provide professional and administrative support to BEREC.

In the same legal act, the legislator established BEREC with the objective of contributing to the development and better functioning of the internal market for electronic communications networks and services. BEREC assists the EC and the NRAs in implementing the EU regulatory framework for electronic communications. It provides advice on request and on its own initiative to the European institutions, and complements at European level the regulatory tasks performed at national level by the NRAs. BEREC also serves as a body for reflection, debate and advice for the EP, the Council of the EU and the EC in the field of electronic communications.

BEREC has no legal personality; its activities are defined and managed by the BoR. The BoR is composed of one representative of the NRA established in each Member State (MS) with primary responsibility for overseeing the day-to-day operation of the markets for electronic communications networks and services. The EC attends BEREC meetings as an observer and is represented at a high level. The NRAs from the EFTA States and from the states that are candidates for accession to the European Union also have observer status and are also represented at a high level.

The BoR appoints its Chair and Vice-Chairs from among its members. The term of office of the Chair and of the Vice-Chairs is 1 year. Before serving as Chair, the incoming Chair has to serve 1 year as Vice-Chair. The outgoing Chair is also expected to serve 1 year as Vice-Chair after his/her chairmanship. The BoR may elect additional Vice-Chairs for 1 year. For practical reasons, the BEREC Chair and Vice-Chairs have so far acted in the same capacity for the BEREC Office MC.

To provide BEREC with professional and administrative support, the BEREC Office has been established as an agency of the EU with the following tasks:

providing professional and administrative support services to BEREC;

collecting and exchanging information from NRAs in relation to all BEREC tasks;

disseminating regulatory best practice among NRAs;

assisting the Chair in preparing the work of the BoR;

setting up EWGs at the request of the BoR, and providing them with the support needed to ensure their smooth functioning.

The BEREC Office performs these tasks under the guidance of the BoR (i.e. BEREC).

The BEREC Office comprises an MC and an AM. The Vice-Chair who has been elected to act as Chair for the following year (the Incoming Chair) exercises the powers conferred on the appointing authority by the Staff Regulations of Officials of the EU, and the authority to conclude contracts conferred by the conditions of employment of other servants of the EU. The administration of the BEREC Office is headed by the AM, who is also the Authorising Officer and is accountable to the MC.

The staff of the BEREC Office are organised into the following units:

Executive Support, which reports directly to the AM;

Programme Management;

Administration and Finance.

http://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1459759847346&uri=CELEX:32009R1211

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The MC is composed of one high-level representative of each of the 28 EU MS NRAs and the EC. Each member has one vote. The heads of the independent NRAs from the EFTA States and the states that are candidates for accession to the EU, as well as representatives of the EFTA Surveillance Authority, have the right to participate in the Management Committee meetings as observers.

The MC meets in an ordinary plenary meeting four times a year. For practical reasons, the meetings of the MC are held on the same date and in the same venue as the meetings of the BEREC BoR. When it is not possible or practicable to convene a meeting, and the adoption of a decision cannot wait until the next plenary meeting, the Chair may seek a decision of the Management Committee by means of an electronic voting procedure.

The MC is assisted by a working group composed of senior representatives of all members the CN, which is responsible for the preparation of the decisions of the MC.

Additionally, the BEREC Office Advisory Group (BAG) supports and advises the MC and the Vice-Chair (the incoming Chair), exercising the powers conferred on the appointing authority by the Staff Regulations of Officials of the EU and the authority to conclude contracts conferred by the Conditions of employment of other servants of the EU (CEOS), in performing their duties.

The BAG is composed of 4 or 5 members:

- One Chair, representing the incoming Chair of BEREC;

- One vice Chair, representing the Chair of BEREC;

- One representative from the Commission; and

- One or two representatives from other NRAs.

The members of the BAG should be experts with experience in administration, finance, HR and other relevant aspects of running an agency. The representatives from the Commission and from the NRAs should be appointed for 2 or 3 years in order to ensure the continuity of the group.

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Executive summary

The BEREC Office was established by Regulation (EC) No 1211/2009 of the European Parliament and of the Council of 25 November 2009 (the BEREC Regulation) as an agency of the EU to provide professional and administrative support to BEREC. In the same legal act, the legislator established BEREC with the objective of contributing to the development and better functioning of the internal market for electronic communications networks and services. BEREC has no legal personality and acts as an exclusive forum for cooperation among NRAs, and between NRAs and the European Commission (EC), in the exercise of the full range of their responsibilities under the EU regulatory framework for electronic communications. BEREC also serves as a body for reflection, debate and advice for the EP, the Council of the EU and the EC in the field of electronic communications.

The BEREC Office comprises a MC and an AM. The BEREC Office, under the guidance of the BoR, performs the following tasks: providing professional and administrative support services to BEREC, collecting and exchanging information from NRAs in relation to all BEREC tasks, disseminating regulatory best practice among NRAs, assisting the Chair in the preparation of the work of the BoR, setting up EWGs at the request of the BoR and providing them with the support needed to ensure their smooth functioning.

Achievements of the year

Support for the implementation of the BEREC WP

Tasks carried out by the BEREC Office to support BEREC in implementing the 2016 WP included:

Setting up EWGs and providing support

A member of the Programme Management Unit was assigned as a contact person for each of the EWGs and was in charge of distributing meeting documents, drafting the minutes of the meetings and providing other administrative and professional support, if needed, including by participating in the drafting teams at the request of the EWG Chair. When needed, the contact person also provided content-related support.

The BEREC Office organised 92 EWG meetings, 70 physical meetings and 22 by videoconference (compared to 92 physical meetings in 2015) and reimbursed travelling expenses to 749 NRA representatives (compared to 879 in 2015). 96 meetings were initially planned but 4 did not take place due to the terrorist attacks in Brussels but for which the experts were reimbursed. To facilitate remote participation in EWG meetings, at the end of 2015 the BEREC Office deployed an audio and video-conference facility at BEREC’s Brussels presence7 which promoted a significant decrease in the number of physical meetings and expert reimbursements. The initial use of the facility in the last quarter of 2015 and all through 2016 demonstrated that it led to significant savings in financial resources and time for travelling.

In 2016, following the terrorist attacks in Brussels of March 2016, the BEREC Office expanded the audio and video-conference facility in Brussels in order to accommodate up to 40 BEREC participants in total.

At the request of the EWGs, the BEREC Office provided support to the EWGs in preparing and

7 Established at the Secretariat of the Independent Regulators Group.

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:337:0001:0010:EN:PDF


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finalising the documents, including proofreading and ensuring that the document design complied with the BEREC Style Guide. The BEREC Office drafted five policy-related reports and provided support to BEREC in drafting all other documents, including those linked to the implementation of the new tasks assigned to BEREC by the legislator in the field of NN and roaming8.

The BEREC Office also supported the EWGs in managing the public consultations relevant to their activity. The public consultation that attracted the biggest attention of the public was the one on the draft BEREC Guidelines on implementation by national regulators of European NN rules, launched in June 2016, which led to an unprecedented number of responses from different stakeholders and many citizens from all around the world. The total number of contributions received by the BEREC Office was 481,547 by the closing of the public consultation. The final Guidelines were published on 30 August 2016 after taking account of the comments received.

At the end of 2016 the BEREC Office commissioned a study on mergers and acquisitions in support to the Market and Economic Analysis EWG, which will be finalised in 2017.

Activities of the BEREC Office under Article 7/7a of the Framework Directive

In 2016 the EC opened five Article 7/7a phase II cases, for which BEREC was requested to provide opinions. One case was withdrawn before the BoR could approve the draft opinion. Phase II EWGs were established by the BEREC Office for each case and were provided with all the support and the coordination needed to deliver draft opinions to the BoR within the deadlines. The EWGs held 5 meetings physically and 3 by videoconference and the BEREC Office reimbursed 24 experts for participation in the meeting.

A simple database of Article 7/7a Framework Directive focal points, rapporteurs and experts was maintained. Regular tracking of all Article 7/7a Framework Directive notifications from the NRAs and comments from the EC continued. In 2016, the BEREC Office registered 137 notifications including those from the EFTA states.

The Article 7/7a procedures and processes at the BEREC Office were subject to an audit by the IAS in 2015 and were found fit for purpose. However, the IAS made some recommendations for improvement of the processes in place, which were considered in 2016 according to an action plan prepared by the BEREC Office. Following the implementation of the action plan at the beginning of 2017 the IAS closed all its recommendations.

Data collection

In 2016, the BEREC Office was responsible for regularly collecting data on international roaming rates, termination rates and regulatory accounting, and for preparing historical data to share with the EC. The BEREC Office also collected the data for the second phase of monitoring the implementation of the BEREC Common Positions on wholesale local access (WLA), wholesale broadband access (WBA) and wholesale leased lines (WLL), for performing a qualitative analysis of Article 7/7a phase II cases and for providing the EC with data for the ‘REFIT’ exercise in relation to the review of the EU regulatory framework for electronic communications.

The BEREC Office also provided support to BEREC in providing input to the EC Implementing

8 For the preparation of the following BEREC documents: BEREC Guidelines on implementation by national regulators of European net neutrality, BEREC input to the European Commission Implementing Act on fair use policy and sustainability of the abolition of retail roaming surcharges and BEREC Guidelines on Regulation (EU) No. 531/2012 as amended by Regulation (EU) No. 2120/2015 (Excluding Articles 3, 4 and 5 on whole-sale access and separate sale of services)

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Act on fair use policy and sustainability of the abolition of retail roaming surcharges, the EC project on ‘Mapping of Broadband Services in Europe’ and the EC evaluation of the EC Recommendation 2009/396/EU on the regulatory treatment of fixed and mobile TR in the EU, including by collecting and processing the answers to an EC questionnaire on TR, which was launched in 2015 and finalised in 2016.

The BEREC Office provided support to BEREC in organising the BEREC public workshop "Regulatory implications of SDN and NFV" (21 January 2016, Brussels) and the BEREC expert workshop in co-operation with the OECD on “IP-Interconnection” (21 November 2016, Brussels), including by concluding the necessary contracts for their organisation.

Horizontal activities

Assisting the BEREC Chair and Vice-Chairs, plenary and CN meetings and the BoR and the MC

In addition to the activities mentioned above, the BEREC Office regularly provided support to the BoR, the BEREC Office MC, the CN and for BEREC’s international activities. The BEREC Office also provided support to the BEREC Chair and Vice-Chairs, upon request, to enable them to fulfil their remits, including for meetings with the EU Institutions and bodies of the EU.

In 2016, the BEREC Office supported the organisation of four ordinary plenary meetings (BoR and MC) and one extraordinary BoR plenary meeting, four CN meetings and 12 international events (including three organised by video-conference). The BEREC Office also provided support in the organisation of three meetings with the EC, 6 meetings with EP representatives and 5 meetings and workshops with other bodies of the EU, such as: ENISA, the Radio Spectrum Policy Group and the European Economic and Social Committee, and 31 events attended by the BEREC Chair and/or Vice-Chairs.

The BEREC Office also organised the five public debriefings and/or press-conferences: four after each plenary meeting and one following the adoption of the BEREC Guidelines on NN (organised in cooperation with the EC Services) and hosted the fourth BEREC Stakeholder Forum meeting (17 October 2016, Brussels). These events were organised with live streaming and with facility for remote interaction through the social media and other IT means.

The BEREC Office provided support to the Chair in handling BEREC’s communication activities, including by drafting a new BEREC Communication Strategy and Annual Communication Plan 2016, which were approved by the BoR during its 27th BEREC plenary meeting in Vienna.

The BEREC Office prepared and issued four editions of the BEREC newsletter and published 17 speeches delivered by the BEREC Chair and Vice-Chairs at public events on behalf of BEREC.

For participation in the aforementioned events, the BEREC Office reimbursed 410 meeting participants. 82% of the reimbursements were done within the 30 day deadline envisaged in the Financial Regulation.

The BEREC Office also provided support to the Chair for organising 14 electronic voting procedures (BoR and MC) and the elections of the Chair for 2018 and Vice-Chairs for 2017.

Ensuring internal and external transparency, accountability of BEREC’s work and its office and other horizontal support

In 2016, the multiannual BEREC External Communication Strategy (complemented by the annual Communication Plan) was adopted, with the aim to promote the work of BEREC and its achievements to external audiences actively and more effectively. It also supports a more

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frequent application of external communication as an active policy tool, when communication activities would be helpful in better advancing policy goals. A network of communication experts from NRAs was established (as an Ad Hoc Communication Group).

In 2016, the BEREC Office continued to develop the BEREC website by regularly updating its content, in particular the events sections and the public register. In 2016, the BEREC Office registered 481,866 BEREC, 220 BEREC Office and 8 CN documents, including the contributions to the public consultations and annual declarations of interest and commitment of BEREC and the BEREC Office MC Members.

In 2015, as part of the strategy for increasing the transparency of the work of all NRAs, the BEREC Office launched a project for the establishment of an Information Sharing Portal (ISP), whose development was finalised on 18 January 2016. After a trial period of approximately six months, during which the portal was used only by the NRAs, it went live in the beginning of June 2016.

In 2016, significant attention was paid to increasing internal transparency and managing information flows to the BEREC Members and Observers and CN and EWG members. In 2016 the second phase of the development of a collaboration platform (BERECnet) was finalised, for use as the main tool for exchange of information with the BEREC members and observers and members of EWGs. The BEREC Office also signed a contract for the provision of information technology services to BEREC covering the use of BERECnet, the BEREC website, the audiovisual-conference facility and other IT tools established in support to BEREC.

The BEREC Office also provided support to BEREC in drafting the BEREC Annual Activity Report for 2015, and in preparing the BEREC WP 2017, including managing the public consultation and public hearing on the draft WP. Both documents were published in cooperation with the Publications Office of the EU and disseminated to a wide range of stakeholders.

Following its successful experience in organisation of training services for NRA experts during academic year 2015-2016, the BEREC Office has established a framework contract for provision of these services on regulatory issues to the NRAs for the coming years. The framework contract provides for delivery of a training course on a yearly basis to give a comprehensive overview of the Regulatory Framework for specialised staff of BEREC member and observer NRAs. The training course is divided into four sessions of two days each and complemented by online training that is followed by participants between the training sessions. As the framework contract can be extended up to four years, the detailed training agenda will be agreed before each new academic year to take into account any new regulatory, technological and economics developments.

Following a request from BEREC at the end of 2016 the BEREC Office signed a service contract for the provision of services for the organisation of the BEREC public consultations on-line. The service was used for the first time for the public consultation on the new BEREC Mid-term Strategy for the period 2018-2020, launched in March 2017.

To be able to provide BEREC with better information on the recent regulatory developments, the BEREC Office signed a contract for the provision of regulatory information services in the field of the electronic communications networks and services and renewed the contract for the provision of media services on telecommunications matters.

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Management

BEREC Office MC

In 2016, the BEREC Office MC held four ordinary plenary meetings during which all topics related to the functioning of the BEREC Office were discussed. All decisions taken by the MC during its plenary meetings were prepared by the CN. Additionally, the Chair organised four electronic voting procedures for adopting urgent BEREC Office documents.

As a result of these events, in 2016 the BEREC Office MC adopted 16 decisions, 1 opinion in relation to the BEREC Office Annual Accounts for 2015, the Consolidated Annual Activity Report for 2015, the Annual and Multiannual Programming of the BEREC Office Activities 2017-2019, the final BEREC Office budget and establishment plan for 2017.

In the beginning of 2016 the BEREC Office signed a SLA with ENISA for the provision of off-site back-up services for the BEREC Office electronic data.

In 2016 the MC decided to nominate the EC accounting officer as the BEREC Office accounting officer. The decision entered into force on 18 April 2016.

In 2016 the BEREC Office signed agreements with the EC services about the use of the premises of the EC in Riga as a secondary site for the BEREC Office in case of unavailability of its premises, as well as for the use of the EC system for document management and archiving (HAN), management of human resources (Sysper2) and for provision of IT security services (provided by the EU-CERT).

Budgetary and financial management

The initial budget of the BEREC Office for 2016, as adopted by the MC and approved by the budgetary authority in 2015, was EUR 4,246,000.

The BEREC Office has only non-differentiated appropriations; therefore, commitment and payment appropriations are equal. Commitments accepted during the year amounted to EUR 4,084,575.06 (96.20% of total available), of which EUR 3,277,546.69 (77.19% of total available) was paid. Where invoices arrived in the following financial year, payments needed to be carried forward. The total carry-forward of EUR 807,028.37 represents 19.75 % of total commitments established in 2016 (or 19 % of total available appropriations for 2016).

In 2016, the BEREC Office made 7 transfers of appropriations within the limits allowed to the AM based on Article 27(1) of Decision MC/2014/1 on the BEREC Office Financial Regulation.

Human resources management

In 2016 the BEREC Office finalised three selection procedures. The first selection procedure was finalised in March 2016 and established a reserve list for the post of Head of Administration and Finance.

In October 2016 the BEREC Office also established a reserve list for seconded national experts (SNEa) in the Programme Management Unit and a reserve list for contract agents (CAs) in four different profiles in support roles.

Following the establishment of the three new reserve lists, one Head of Unit, one SNE and three CAs were immediately recruited. In addition, one CA and three temporary agents (TAs) were recruited from reserve lists established in previous years.

Experience shows that the system of reserve lists contributes effectively to minimisation of the impact of staff turnover.

In June 2016, following the approval of the Decision MC/2016/08 on the rules governing the Traineeship Programme of the BEREC Office, the Agency launched the first call for expression of interest for trainees. In October and November 2016 the first group of trainees entered into

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service at the BEREC Office.

The 2016 appraisal exercise, which refers to the 2015 reporting period, was finalised in line with the legislation in force. The new implementing rules for reclassification of staff were adopted during the summer 2016 with the decisions MC/2016/06 and MC/2016/07. The first reclassification procedure under the new rules was finalised on time.

Following the adoption of the new implementing rules on the setting up of a Staff Committee (MC/2016/11) and subsequent elections, the Staff Committee of the BEREC Office has been re-installed.

Taking into account the increased demands for support from the BEREC Office and the consequent increase in the workload, the MC decided to establish a new contract agent post with budget and financial responsibilities9, with the objective to limit as far as possible the work of the operational Units to core activities directly related to supporting BEREC and its EWGs. The new contract agent was recruited in December 2016.

Assessment of the audit results during the reporting year and follow-up of the recommendations and action plans for audits

In 2016 the BEREC Office managed to complete the implementation of the ICSs, which led to closure of the two recommendations of the IAS which remained open after the 2014 follow-up on the limited review of the implementation of the ICSs.

In 2015 the IAS carried out an audit on the BEREC Office activities under Article 7/7a, including communication activities and management of relationship with stakeholders. The procedures and processes in place were found fit for purpose and the IAS did not make any critical or very important recommendations. The IAS made five important recommendations, which were addressed in 2016 according to the Action Plan agreed with the IAS. Consequently, the IAS closed these recommendations in the first quarter of 2017

In 2016 the BEREC Office addressed all issues raised by the ECA during its audit of 2015 and by the Discharge Authority in the course of the discharge for 201410 and 201511. The issues raised in ECA’s observations during its audit in 2016 will be addressed during 2017.

The MC will be informed regularly on the progress achieved.

Assessment of the effectiveness of internal control

The BEREC Office externalised the assessment of the effectiveness of its internal control systems during the reporting year to an independent consultant who concluded that in general the ICSs are effectively implemented.

In addition, the BEREC Office has systematically examined the available control results and indicators, including the outcome of the ex-post control carried out by the Internal Control Coordinator (ICC) under the SLA with ENISA, as well as the observations and recommendations issued by the internal auditor and ECA. These elements have been assessed to determine their impact on the management’s assurance as regards the achievement of control objectives.

It has to be emphasised, however, that retaining a high level of compliance with the ICSs requires

9 MC/2016/09, MC Decision on the establishment of a Contractual Agent Post in Budget and Finance, 02/09/2016

10 MC (16) 120, Follow-up report on the discharge of the implementation of the BEREC Office budget for the financial year 2014, 17/10/2016

11 MC (17) 27, Additional information on the BEREC Office budgetary discharge 2014 and 2015, 24/02/2017

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6173-mc-decision-on-the-establishment-of-a-contractual-agent-post-in-budget-and-finance

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/budget_of_the_office/annual_budget_of_the_office/6534-follow-up-report-on-the-discharge-of-the-implementation-of-the-berec-office-budget-for-the-financial-year-2014

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/budget_of_the_office/annual_budget_of_the_office/6534-follow-up-report-on-the-discharge-of-the-implementation-of-the-berec-office-budget-for-the-financial-year-2014

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/budget_of_the_office/final_accounts/6946-additional-information-on-the-berec-office-budgetary-discharge-2014-and-2015

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an on-going effort taking into account the low number of staff and the relatively high turnover.

Management Assurance and Declaration of Assurance

In conclusion, the management has reasonable assurance that, overall, suitable controls are in place and working as intended; risks are being appropriately monitored and mitigated; and necessary improvements and reinforcements are being implemented.

The AM, in his capacity as AO signed the Declaration of Assurance.

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1 Part I: achievements of the year

1.1 Support for the implementation of the BEREC WP

1.1.1 Setting up of BEREC EWGs and providing support

1.1.1.1 Objective

To set up EWGs and provide them with the appropriate administrative, professional and logistical support; to manage public consultations and procurement procedures for workshops and research studies; to collect information from NRAs and draw up periodical BEREC benchmark reports.

1.1.1.2 Actions

The tasks of the BEREC Office related to setting up and supporting the BEREC EWGs are core activities of the BEREC Office. These are directly linked to the BEREC WP and are of crucial importance to preparing BEREC’s deliverables. Therefore, after the decision to establish the BEREC EWGs was taken by the BoR and their respective project requirements documents (PRDs) were approved, the BEREC Office set up the EWGs and provided them with all the necessary support, which ensured their smooth functioning. The BEREC Office assigned one staff member to support each EWG and at least one back-up.

Main emphasis was put on providing support to BEREC in implementing its new tasks in the field of roaming and NN assigned by the TSM, which required reorganisation of the available resources and additional effort from the staff.

The BEREC Office established capacity to support up to 100 EWG meetings and internal workshops. In 2016 the BEREC Office organised 96 EWGs and internal EWG workshops out of which 4 were cancelled due to the terrorist attacks in Brussels of March 2016. Consequently, only 92 out of the 96 EWG meetings took place. However, the BEREC Office needed to cover the respective expenditure associated with the cancelled meetings (amounting to EUR 9,397.47).

Following the introduction of the audio-visual conference facility by the BEREC Office at the end of 2015 at the BEREC Brussels presence, in 2016 22 out of the 92 EWG meeting were organised exclusively by video-conference means, which has led to significant savings in financial resources for the BEREC Office and travelling time for the NRA experts. Additionally, NRA experts joined remotely 36 meetings, which took place in Brussels.

The BEREC Office reimbursed 749 experts for their participation in BEREC EWG meetings or internal expert workshops.

Along with providing the EWGs with day-to-day support as detailed below, in 2016 the BEREC Office assisted BEREC in organising and handling the public consultation on the draft BEREC Guidelines on implementation by national regulators of European net neutrality (NN) rules. On 6 June 2016 BEREC launched the public consultation on the afore-mentioned draft, which led to an unprecedented number of responses from different stakeholders and many citizens from all around the world. The majority of the responses were received from campaigns organised by civil society respondents. The total number of contributions received by BEREC office was 481,547 by the closing (14.00 CET on 18 July 2016) of the public consultation. The final Guidelines were published on 30 August 2016 after taking account of the comments received.

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The full list of actions undertaken by the BEREC Office under this activity is presented below:

Reference to WP

Planned actions Actions implemented

3.1.1.2.a Set up EWGs and manage changes Nine EWGs and one ad hoc EWG (Communication) were set up (see Annex I, Table 1), which included 28 work streams; any changes were managed accordingly.

3.1.1.2.b Provide administrative support to EWGs with the organisation of meetings and the information flow amongst members

All EWGs were provided with administrative support for their meeting organisation and management of the information flow among their members.

3.1.1.2.c Provide professional support to EWGs in the preparation of BEREC documents

All EWGs were provided with professional support in the preparation of BEREC documents. The BEREC Office contributed to the drafting of five BEREC documents.

The BEREC Office managed all public consultations launched by BEREC on draft documents prepared by the EWGs (three in total).

The full list of public consultations managed by the BEREC Office is provided in Annex I, Table 2.

3.1.1.2.d Provide logistical support to EWGs, such as circulation of documents and reimbursement of travel expenses

All EWGs were provided with logistical support, such as circulation of documents and/or travel reimbursements in accordance with the BEREC Office rules in place.

3.1.1.2.e Manage procurement procedures for internal workshops and studies

In 2016, the BEREC Office organised the necessary procurement procedures to commission a NN study and a study on mergers and acquisitions. The internal workshops were organised through an existing Framework Contract (FWC) and did not require any procurement.

With an ad hoc financing decision approved by the MC, the BEREC Office prepared and successfully

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Reference to WP


finalised the procurement procedure for the use of an on-line consultation tool.

3.1.1.2.f Collect market data from NRAs when requested by BEREC

At the request of the EWGs, the BEREC Office collected and consolidated the data necessary for the EWG projects as defined in their PRDs.

3.1.1.2.g Draft periodical BEREC benchmark reports, for example in regard to over-the-top services (OTTs), where appropriate

The BEREC Office prepared BEREC benchmark reports (please see ‘outcomes and indicators’ table, point 3.1.1.3.e).

At its 26th plenary BEREC examined the OTT developments and concluded that it is too early to set up OTT benchmark indicators. Consequently, the BEREC Office was not requested to prepare such reports.

3.1.1.2.h Collect the resource commitments from the NRAs, set up and manage the e-mail lists and e-mail exploders related to the EWGs.

Resource commitments were collected from all BEREC members and observers and regularly managed and updated.

Mailing lists of each full EWG (e-mail exploders), work stream and drafting teams were established and regularly updated. The full list of EWGs set up by the BEREC Office in 2016 is presented in Annex I, Table 1.

1.1.1.3 Outcomes and indicators

Reference to WP

Outcomes and indicators Results achieved

3.1.1.3.a Smooth functioning of EWGs, reimbursement of related travel expenses – capacity for supporting up to 100 EWG meetings in 2016

Capacity to support 100 EWG meeting was established.

The BEREC Office supported 92 EWG meetings out of which 22 were organised exclusively by video-conference.

The BEREC Office reimbursed 749 experts for their participation in EWG meetings.

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Reference to WP


Further details were provided in 1.1.1.2.-‘Introduction’.

3.1.1.3.b Data collection and dissemination, upon request of EWGs

The BEREC Office organised 10 rounds of data collection for the needs of the EWGs. The collected data were consolidated and disseminated to all members of the respective EWGs.

The list of data collection exercises organised by the BEREC Office in 2016 is presented in Annex I, Table 3.

3.1.1.3.c Studies and research reports upon request of EWGs – to commission a study on the effects of mergers and acquisitions for a maximum value of EUR 60,000, possibly commission two further smaller studies

Two studies were commissioned in 2016 (on NN and on mergers and acquisitions) which will be finalised in 2017.

3.1.1.3.d Structured information on market data

This information is covered by the information provided for item 3.1.1.3.b

3.1.1.3.e Contribution to the drawing up of the following reports:

The BEREC Office processed the data and drafted the following reports:

- benchmark reports on international roaming;

16th and 17th BEREC International Roaming Benchmark Data Reports

- annual report on regulatory accounting;

BEREC Report Regulatory Accounting in Practice 2016

- regular SMS/MTR/FTR benchmark reports

Termination rates at European level January 2016 and July 2016

3.1.1.3.f Identify and measure quantitative and qualitative indices to assess the support the BEREC Office provides to the EWGs.

Conducting a satisfaction survey for the Chairs of the EWGs and developing key performance indicators (KPIs) to measure the performance of the tasks assigned to BEREC Office by the Internal Guidelines on the Operation of BEREC EWGs12 is ongoing in 2017 as it was in 2016.

12 BoR (15) 16, Internal guidelines on the operation of BEREC EWGs, 2015, not published

http://berec.europa.eu/eng/document_register/subject_matter/berec/reports/5756-international-roaming-berec-benchmark-data-report-april-8211-september-2015

http://berec.europa.eu/eng/document_register/subject_matter/berec/reports/6480-international-roaming-berec-benchmark-data-report-october-2015-8211-march-2016

http://berec.europa.eu/eng/document_register/subject_matter/berec/reports/6479-berec-report-regulatory-accounting-in-practice-2016

http://berec.europa.eu/eng/document_register/subject_matter/berec/reports/6479-berec-report-regulatory-accounting-in-practice-2016

http://berec.europa.eu/eng/document_register/subject_matter/berec/reports/6086-termination-rates-at-european-level-january-2016

http://berec.europa.eu/eng/document_register/subject_matter/berec/reports/6086-termination-rates-at-european-level-january-2016

http://berec.europa.eu/eng/document_register/subject_matter/berec/reports/6603-termination-rates-at-european-level-july-2016

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1.1.1.4. Resources

Reference to WP

Resource type

Planned resources, as envisaged in WP

and decisions on budget transfers

Resources used

3.1.1.4.a Financial resources (EUR) 548,917 500,377

3.1.1.4.b Full-time equivalent posts

(FTEs) 8 9.47

1.1.1.5. Challenges

Some of the activities included in this item have a recurring character, such as establishing the EWGs and assigning the respective resource commitment to them, organising the EWG meeting, preparing the regular BEREC reports, etc. They are regarded as low risk and no new elements arose during 2016.

However, the biggest challenges in 2016 were linked to the implementation of the new tasks assigned to BEREC by the legislator in the field of NN and roaming. To be able to manage the public consultation on NN in a proper way, the BEREC Office needed to assign additional human resources to it, which has been very challenging for the staff of a small organisation. Consequently, some staff members needed to do excessive hours of overtime in order to be able to analyse the extremely high number of contributions received during the public consultation.

The huge number of contributions has been a challenge also for the BEREC Office IT infrastructure, which had been reinforced in advance and during the consultation proved its reliability.

1.1.2 Collection, exchange and transmission of information

1.1.2.1. Objective

By promoting a consistent regulatory approach, the BEREC Office should facilitate the exchange of information related to BEREC’s role and tasks. Furthermore, the BEREC Office should promote the exchange of best practices and the dissemination of expertise amongst NRAs.

In 2016, the BEREC Office was responsible for regularly collecting data on international roaming rates, termination rates and regulatory accounting, and for preparing historical data to share with the EC. The BEREC Office also collected the data for the second phase of monitoring the implementation of the BEREC Common Positions on wholesale local access (WLA), wholesale broadband access (WBA) and wholesale leased lines (WLL), for performing a qualitative analysis of Article 7/7a phase II cases and for providing the EC with data for the ‘REFIT’ exercise in relation to the review of the EU regulatory framework for electronic communications.

The BEREC Office also provided support to BEREC in providing input to the EC Implementing Act on fair use policy and sustainability of the abolition of retail roaming surcharges, the EC project on ‘Mapping of Broadband Services in Europe’ and the EC evaluation of the EC Recommendation 2009/396/EU on the regulatory treatment of fixed and mobile TR in the EU, including by collecting and processing the answers to an EC questionnaire on TR, which was launched in 2015 and finalised in 2016.

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1.1.2.2. Actions

Reference to WP


3.1.2.2.a Provide administrative and professional support to BEREC for the coordination and processing of responses to requests by the Commission and other European institutions

The BEREC Office provided support to BEREC for its input to:

- the EC Implementing Act on fair use policy and sustainability of the abolition of retail roaming surcharges;

- the EC project on ‘Mapping of Broadband Services in Europe’.

- the EC evaluation of the EC Recommendation 2009/396/EU on the regulatory treatment of fixed and mobile termination rates in the EU: answers to the EC questionnaire were collected and processed by the BEREC Office after a request of the Remedies and the Benchmarking EWGs; the process started in 2015 and continued in 2016.

3.1.2.2.b Provide administrative support to EWGs in the organisation of public workshops (capacity for supporting up to three workshops), including the management of procurement procedures for participation in public workshops

The BEREC Office provided all the support needed by the NGN EWG for the organization of two workshops13, including procurement procedures for the venue, catering, recording and accommodation.

3.1.2.2.c Provide logistical support to EWGs with the reimbursement of experts’ travel expenses

The BEREC Office reimbursed 44 experts for their participation in the workshops.

3.1.2.2.d Set up fact-finding capacity to reply to ad hoc questions at the request of BEREC

The BEREC Office established fact-finding capacity to reply to ad hoc questions at the request of BEREC, which comprised one senior and one junior staff member.

To ensure that the fact-finding team has all the data available the BEREC Office made a subscription to regulatory database.

As no ad hoc questions or requests were received in 2016, the available

13 Public BEREC expert workshop on Regulatory implications of SDN and NFV and BEREC expert workshop on IP-Interconnection, in co-operation with the OECD

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Reference to WP


resources were used to support other BEREC activities.

1.1.2.3. Outcomes and indicators

Reference to WP Outcomes and indicators Results achieved

3.1.2.3.a High-quality support in the organisation of EWGs’ public workshops and events

The BEREC Office provided high-level support to EWGs for the organisation of two public workshops in 2016.

Both workshops were video-recorded and all workshop materials and the video recordings were made available to the public.

3.1.2.3.b Ad hoc reports and replies to questions

The BEREC Office collected inputs from the NRAs concerning their opinions on the revision of the EU Regulatory Framework for electronic communications.

1.1.2.4. Resources

Reference to WP

Resource type



Resources used


3.1.2.4.b FTE 1.25 1.55

1.1.2.5. Challenges

This activity mainly included recurring elements and for this reason carried a low risk. The resource allocation followed the priorities set in the WP, so as to meet the requirements for quality support set by BEREC.

1.1.3 Activities under Article 7/7a of the Framework Directive

1.1.3.1. Objective

To contribute to the development of a single market in electronic communications and ensure cooperation amongst NRAs, and between NRAs and the EC. In this context, the BEREC Office will be responsible for collecting and keeping track of NRA notifications, and establishing and coordinating EWGs regarding the preparation of BEREC’s opinions within the deadline set by the directive.

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1.1.3.2. Actions

This activity was identified as a priority in the BEREC Office WP. For that reason, the BEREC Office invested a lot of effort and resources in training a sufficient number of staff and developing all working documents to provide efficient and effective support to BEREC and the NRAs. The BEREC Office set up a team within the Programme Management Unit consisting of five persons, of whom three could act as phase II coordinators at any time. The improved back-up arrangements, sharing of experience and possibilities to share responsibilities allowed the BEREC Office to be prepared to handle multiple notifications arriving simultaneously.

The activities under Article 7/7a were also subject to the annual audit by the IAS, which, after reviewing all processes in place, concluded that the audited processes are fit for purpose and are managed and organised in an effective and efficient manner. The internal auditor emphasised that the BEREC Office conducts the activities under Article 7/7a effectively, including establishment and coordination of ad hoc EWGs and facilitation of the preparation (drafting, review, voting and publication) of BEREC opinion.

With the support of the BEREC Office, BEREC managed to deliver all its opinions on time and with high quality. The success of the BEREC Office in handling Article 7/7a phase II cases was strongly supported by the collaborative relationship established with the NRAs, which provided experts and rapporteurs for Article 7/7a EWGs. In 2016 the EC opened five Article 7/7a phase II cases, for which BEREC was requested to provided opinions. One case was withdrawn before the BoR could approve the draft opinion. The EWGs held 5 meetings physically and 3 by video-conference and the BEREC Office reimbursed 24 experts for participation in these meetings.

A simple database of Article 7/7a Framework Directive focal points, rapporteurs and experts was maintained. Regular tracking of all Article 7/7a Framework Directive notifications from the NRAs and comments from the EC continued. In 2016, the BEREC Office registered 137 notifications including those from the EFTA states.

In 2016, the BEREC Office undertook the following actions:

Reference to WP


3.1.3.2.a Keep track of and collect NRA notifications

The BEREC Office kept track of all NRA notifications and at the end of 2016 the database comprised 137 measures (including from EFTA MSs) notified to the EC.

3.1.3.2.b Maintain and update the database The database of NRA’s notifications was maintained and regularly updated.

A simple database of Article 7/7a focal points, rapporteurs and experts was maintained.

3.1.3.2.c Coordinate BEREC activities in accordance with the Article 7/7a procedures

The BEREC Office nominated coordinators for all ad hoc EWGs established for the 2016 phase II cases and coordinated all Article 7/7a activities.

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Reference to WP


Furthermore, the BEREC Office nominated one expert and one rapporteur for ad hoc EWGs.


Reference to WP Outcomes and indicators Results achieved

3.1.3.3.a Database for all cases under Articles 7/7a of the Framework Directive

A database with all notifications under Articles 7/7a of the Framework Directive was maintained and updated.

3.1.3.3.b High-quality and consistent final drafts of BEREC opinions

The coordinators from the BEREC Office contributed to achieving high quality and consistency in five BEREC opinions.

The outcome of the phase II cases was reported to the BoR during its 30th plenary meeting.

The BEREC Office prepared one report on the conclusions from the Article 7/7a phase II cases.

3.1.3.3.c Proper functioning of the ad hoc EWGs, reimburse related travel expenses - capacity to handle every case in a timely manner

The BEREC Office ensured proper functioning of the four EWGs set up, in 2016 and one EWG set up in 2015, which finalised its work in 2016. In addition, at the end of December 2015, the BEREC Office established a fifth EWG, which started its work in 2016.

The BEREC Office organised five face-to-face meetings and three meetings by video-conference.

24 experts were reimbursed for their participation in the face-to-face meetings.

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1.1.3.4. Resources

Reference to WP

Resource type



Resources used


3.1.3.4.b FTE 1 0.92

1.1.3.5. Challenges

The workload was planned based on the experience of previous years. However, the number of cases under Article 7/7a of the Framework Directive that take place each year is unpredictable. 22,022 EUR were cancelled from the appropriations intended for Article 7/7a activities. The original amount was agreed based on historical data but only one third of the anticipated meetings materialised due to a lower number of phase II cases opened by the Commission than envisaged. As there are mandatory deadlines to respect if an Article 7/7a case is opened, the resources earmarked for this activity were kept in reserve until the very last days of the year.

1.2 Horizontal or other support

Horizontal and other support activities refer to the work performed by the BEREC Office in support of the BoR, the MC and the CN, and to other activities, such as relations with the EU institutions and stakeholders, BEREC’s international activities and activities related to increasing transparency and the efficiency of BEREC’s work. These last include communication activities and training organised by the BEREC Office for NRA experts or studies which were not linked to the BEREC WP 2016.

1.2.1 Assist BEREC Chair and Vice-Chairs, plenary meetings of the BoR and MC, the CN meetings and BEREC’s international activities

1.2.1.1. Objective

To provide efficient support to the BEREC Chair and Vice-Chairs in fulfilling their responsibilities under the BEREC Regulation as well as to the plenary meetings, CN meetings and other strategic stakeholder meetings or workshops initiated by the BoR and the MC.

The BEREC Office regularly provided support to the BoR, the BEREC Office MC, the CN and for BEREC’s international activities. The BEREC Office also provided support to the BEREC Chair and Vice-Chairs, upon request, to enable them to fulfil their remits, including for meetings with the EU Institutions and bodies of the EU.

In 2016, the BEREC Office supported the organisation of four ordinary plenary meetings (BoR and MC) and one extraordinary BoR plenary meeting, four CN meetings and 12 international events (including three organised by video-conference). The BEREC Office also provided support in the organisation of three meeting with the EC, 6 meetings with EP representatives and 5 meetings and workshops with other bodies of the EU, such as: ENISA, the Radio Spectrum Policy Group and the European Economic and Social Committee, and 31 events attended by the BEREC Chair and/or Vice-Chairs.

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The BEREC Office also organised the five public debriefings and/or press-conferences: four after each plenary meeting and one following the adoption of the BEREC Guidelines on NN (organised in cooperation with the EC Services) and hosted the fourth BEREC Stakeholder Forum meeting (17 October 2016, Brussels). These events were organised with live streaming and with facility for remote interaction through the social media and other IT means.

The BEREC Office provided support to the Chair in handling BEREC’s communication activities, including by drafting a new BEREC Communication Strategy and Annual Communication Plan 2016, which were approved by the BoR during its 27th BEREC plenary meeting in Vienna.

The BEREC Office prepared and issued four editions of the BEREC newsletter and published 17 speeches delivered by the BEREC Chair and Vice-Chairs at public events on behalf of BEREC.

For participation in the aforementioned events, the BEREC Office reimbursed 410 meeting participants. 82% of the reimbursements were done within the 30 day deadline envisaged in the Financial Regulation.

The BEREC Office also provided support to the Chair for organising 14 electronic voting procedures (BoR and MC) and the elections of the Chair for 2018 and Vice-Chairs for 2017.

1.2.1.2. Actions

Reference to WP


3.2.1.2.a Provide assistance and professional support to the BEREC Chair and the Vice-Chairs;

The BEREC Office provided assistance and executive support to the BEREC Chair and the Vice-Chairs for their participation in public events and meetings with stakeholders or third parties.

The BEREC Office registered the requests for speeches at such events and published the speeches delivered at public events on the BEREC website. In 2016, the BEREC Office published on the BEREC website 17 news items about the BEREC Chair speeches and presentations. Information about these publications was also disseminated through social media.

3.2.1.2.b Provide administrative and professional support for the organisation of the plenary meetings of the BoR and the MC, meetings of the CN and strategic stakeholder meetings or workshops;

The BEREC Office provided administrative and professional support to the four ordinary plenary, one extraordinary plenary and four CN meetings held in 2016. For each event, the BEREC Office set up an internal website

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Reference to WP


and a public section dedicated to each event. The internal website contained specific logistical information about the event, intended for the participants. The public section was intended as the single point of information for each event and contained a short description of the event, all publicly available documents and a photo gallery.

Along with the plenary meetings BEREC Office provided support in organising the following internal workshops:

- Workshop on BEREC guidelines for the implementation of European NN rules (24 February 2016, Rotterdam);

- Workshop on challenges and drivers of NGA roll-out and infrastructure competition (1 June 2016, Vienna);

- Workshop on accessibility (5 October 2016, Vilnius).

3.2.1.2.c Prepare draft meeting agendas (including annotated agendas), draft action points, draft minutes of the meetings and draft meeting conclusions; register meeting documents and circulate them to the meeting participants;

The BEREC Office drafted the agendas (including annotated agendas), action points, minutes and meeting conclusions for all CN and plenary meetings and provided them for approval by the respective person/body in charge of their adoption. The BEREC Office provided a full transcript and summary of the outcome of the 4th BEREC Stakeholder Forum.

All meeting documents were registered in due time and circulated to the meeting participants in accordance with the rules of procedure.

3.2.1.2.d Provide methodological and technical support to the meeting hosts, including the registration of meeting participants,

The BEREC Office provided methodological and technical support to all meeting hosts in

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Reference to WP


booking of event venues when needed and any other logistical support required;

accordance with their requests and ensured registration of the event participants. The BEREC Office booked the event venue for the extraordinary meeting in Brussels (Belgium), the social event venue of the BEREC CN meeting in Jurmala (Latvia) and for the third BEREC Stakeholder Forum and, in cooperation with its partner directorate-general, the Directorate-General for Communications Networks, Content and Technology (DG CONNECT), provided venues for the five public debriefings held by BEREC in 2016.

3.2.1.2.e Provide administrative and professional support to BEREC international activities in line with the bounds of the mandate of BEREC in this regard;

The BEREC Office provided administrative and executive support for organising BEREC’s participation in all bilateral and multilateral international events in which BEREC took part.

The most important international events of 2016 in which BEREC participated were the BEREC study trip to USA (23-27 May 2016), OECD Ministerial Meeting on Digital Economy: Innovation, Growth and Social Prosperity (20-23 June 2016 in Mexico) and BEREC-Regulatel summit (23-24 June 2016 in Mexico).

3.2.1.2.f Reimburse the travel expenses of participants invited to the BEREC events listed above in compliance with the applicable BEREC Office rules;

The BEREC Office reimbursed 410 participants who took part in BEREC events covered by the current activity. The number of events supported by the BEREC Office by type is presented in Annex I, Table 4.

3.2.1.2.g Summarise the outcome of electronic voting procedures and register all related documents

In 2016, the outcomes of 10 BoR and four MC electronic voting procedures were summarised by the BEREC Office.

The BEREC Office provided written summaries for all CN, BoR

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Reference to WP


and MC meetings on the outcomes of the afore-mentioned electronic voting procedures. (Annex VI, Table 1).

3.2.1.2.h Prepare all necessary documents for the elections of the Chair and Vice-Chairs.

The BEREC Office prepared all necessary documents for the elections of the BEREC Chair 2018 and 2 Vice-Chairs for 2017.

The elections were organised on 8 December 2016 in Berlin, Germany.


Reference to WP

Outputs and indicators Results achieved

3.2.1.3.a High-quality support in organising four ordinary plenary meetings, four Contact Network meetings, four debriefings after the plenary meeting and two high-level stakeholder events;

The BEREC Office supported the organisation of all four ordinary plenary meetings (including 3 internal plenary workshops), one extraordinary plenary meeting, four CN meetings, four debriefing events, one high-level stakeholder events and press conference.

A full list of events for which the BEREC Office provided high-quality support in 2016 is presented in Annex I, Table 4.

In 2016, according to the BEREC Communication Plan, the BEREC Office has put extra efforts in promoting BEREC public events on its social media accounts.

3.2.1.3.b Circulation of meeting documents on the day of their receipt (or as agreed with the Chair); if documents are received after office hours, they will be sent on the following working day at the latest ;

Meeting documents were circulated on the day of their receipt or in line with the Chair guidance. When received after working hours, they were circulated the following working day.

3.2.1.3.c High-quality assistance for the election procedure for the Chair 2018 and the Vice-Chairs 2017 and for all electronic voting procedures;

The BEREC Office provided high-quality assistance for:

- the election procedure for the Chair 2018 and the Vice-Chairs

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Reference to WP


2017, held on 8 December 2016 in Berlin;

- all electronic voting procedures (10 BoR and four MC);

3.2.1.3.d High-quality support for 10 international events (five in Europe and five outside Europe) and 37 events to be attended by the Chair or the Vice Chairs;

The BEREC Office provided high-quality support for:

- 12 international events: nine attended physically and three meetings with the Federal Communications Commission (USA) organised by video-conferences;

- 45 events attended by the Chair or the Vice-Chairs of which 14 events were meetings with EU institutions and bodies of the EU.

3.2.1.3.e Provision of timely organisational advice to the meeting hosts;

At their request, all meeting hosts were provided with timely advice on issues related to the organisation of the meetings. All meeting hosts were strongly advised to use the Guidelines for hosting BEREC events prepared by the BEREC Office and approved by the BoR.

3.2.1.3.f Preparation of draft meeting agendas at least 20 days before the meetings;

All draft meeting agendas were prepared around 1 month before each event and sent to the Chair and all speakers for comments.

3.2.1.3.g Preparation of draft action points within one working day of the meeting and the draft minutes within three working days of the meeting;

Achieved.

3.2.1.3.h Preparation of regular overviews of the outcome of electronic voting procedures (for each Contact Network and plenary meetings);

Achieved.

3.2.1.3.i Preparation of all necessary documents for the elections of the Chair and Vice-Chairs prior to the vote

Achieved.

3.2.1.3.j Reimbursement of the travel expenses of participants invited to the BEREC events in compliance with the deadlines in the BEREC Office Financial

82% of payments were executed on time.

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Reference to WP


Regulation. Late execution of the remaining 18% of payments is a result of turnover of staff during Q4. The new staff had to be trained and familiarised with the procedures in place.

The organisation of the extraordinary plenary meeting led to payment delays in reimbursing experts who took part in international events and events attended by the Chair.

1.2.1.4. Resources

Reference to WP

Resource type



Resources used


3.2.1.4.b FTE 3 3.81

1.2.1.5. Challenges

The initial risk assessment carried out by the BEREC Office concluded that the activity includes only recurring elements and is associated with a low risk. Due to the new tasks assigned to BEREC regarding net neutrality and roaming, the BEREC Office needed to organise an extraordinary plenary in August 2016 which required additional effort from the staff and led to late payments to the Chair and Vice-chairs. Additionally, the BEREC Office planned three high level meetings between BEREC and the Commission in the context of the review of the regulatory framework for electronic communications. However, only one meeting materialised but the BEREC Office had to maintain the resources and its readiness to support such meetings in order to perform its obligations.

1.2.2 Ensure transparency, accountability and other horizontal support

1.2.2.1. Objective

To ensure maximum transparency and accountability of BEREC’s work towards the public and other interested parties in compliance with the legislation in force, to develop and maintain effective collaboration amongst BEREC members and to provide consistent support in preparation of BEREC annual plans and reports.

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1.2.2.2. Actions

The BEREC Office maintained the public register of BEREC/BEREC Office documents on a daily basis and regularly updated BEREC’s public website, giving priority to the events section, which serves as a single point of information for all BEREC events. In 2016, BEREC Office assisted BEREC in efforts to introduce the wider public to its Guidelines on NN rules; therefore, a special section on the BEREC webpage was created. The information published in the NN section is easy to understand and explains in brief the topic, as well as the BEREC approach. The launch and closure of public consultation on the question in matter was organised for the wider public, so that EU citizens can ask the BEREC Chair directly their questions of concern. The events were web-streamed live and the recorded video is available on the BEREC webpage. During these events, the audience of the web streaming could also interact by sending their questions via social media and email.

In order to raise awareness about the BEREC Office’s work and activities, it is crucial to meet the public and give them the opportunity to visit the BEREC Office premises. In April 2016, BEREC Office staff members visited schools in Latvia and gave presentations to students on issues related to BEREC and the BEREC Office’s work, as well as to explain how it affects the daily life of end-users. The visits were organised in cooperation with the Representation of the EC in Latvia and the non-governmental organisation – Klubs “Māja” - a public organisation for young people in Latvia which has the aim to popularise the idea of a united Europe promoting democracy, tolerance and human rights while informing and educating young people.

On 6 May 2016, a public-facing event – Open-doors Day, was organised, which contributed to raising the awareness on the BEREC Office and BEREC’s work among Latvian citizens, with special attention to the younger generation. The event was organised in cooperation with the EC Representation in Latvia and the EP Information Office. During the event, pupils aged 14-17 and their teachers from the regions of Latvia visited the BEREC Office premises, listened to presentations delivered by the BEREC Office staff, and took part in a quiz relating to BEREC and the BEREC Office.

With the new multiannual BEREC Communication Strategy and the Annual Communication Plan 2016 - the BEREC Office enhanced the use of the BEREC social media accounts on Twitter, LinkedIn and YouTube. In order to enlarge the coverage of the information distributed via BEREC webpage and social accounts – a special ad-hoc expert working group for communication was created. The ad-hoc group re-distributed the information on BEREC activities to their respective EU countries in a coordinated manner and advertised BEREC’s public events (public debriefings, stakeholder forum, public workshops), as well as the outcomes of the plenary meetings, reports and opinions adopted. Due to the active use of the social networks, the number of followers and the traffic to the BEREC website has increased, as demonstrated in the charts provided in Annex I-Core Business.

The BEREC Office ensured the collection and compilation of data for the annual report on developments in the electronic communications sector for 2015 and provided support to the outgoing Chair 2015 in preparing the BEREC Annual Activity Report for 2015.

The BEREC Office also provided assistance to the incoming BEREC Chair 2017 in preparing the 2017 BEREC WP. In particular, the BEREC Office analysed all contributions received during the public consultation on the draft WP 2017 and prepared a draft report on its outcome.

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Reference to WP


3.2.2.2.a Ensure public transparency and accountability including by maintaining the public register of documents through the public website;

The BEREC Office registered 482,094 documents (481,866 BEREC, 220 BEREC Office and 8 CN documents), which also included all contributions to public consultations held by BEREC and the declarations of interest and commitment of the BEREC and MC members. Of these documents, 481,836 were made available to the public directly through the register.

3.2.2.2.b Provide support for the internal and external communication of BEREC activities and for the implementation of the BEREC Communication Plan;

BEREC Office, in collaboration with other experts, has developed a multiannual communication strategy - BEREC External Communication Strategy, complemented by an annual plan – BEREC Communication Plan 2016, both adopted in June 2016.

In order to achieve communication goals outlined in the Strategy and make BEREC’s communication work most effective the BEREC Office established an Ad Hoc Communication Group - a network of communication experts from NRAs.

The aim of the Group is to actively participate in the planned communication projects of the Plan and act as multipliers in disseminating messages of BEREC in a stimulating and coordinated way.

A range of planned communication activities as foreseen in both strategic documents has been implemented by BEREC Office in collaboration with the Group.

The revised approach to BEREC internal and external communication has improved its

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Reference to WP


effectiveness and increased the visibility of BEREC and the traffic to BEREC’s social media accounts and the BEREC website.

The BEREC Office concluded a Media subscription for 2016 in order to meet the requirements set in an effective way.

Among the major events supported by the BEREC Office were those concerning promotion of BEREC Guidelines on NN rules – the launch of the public consultation and launch of the finalized document at a specially organized public/media event.

3.2.2.2.c Maintain and further develop the public website, including by increasing the flow of information on BEREC activities

In 2016, the BEREC Office established a special section dedicated to NN and the BEREC Guidelines on NN rules.

The events section was kept regularly updated as a single point of information for all events.

The interface of the public website was improved through update of functionalities enabling the embedding of the videos and live web-streaming on BEREC website.

Several other miscellaneous improvements were implemented on the back office part of the website.

3.2.2.2.d Manage the official BEREC accounts on social media and video-sharing websites;

The use of BEREC social media was intensified throughout the 2016; as a result, there is a stable increase in the followers to the official accounts at Twitter and LinkedIn and increase in the engagement rate of the public in BEREC social media communication activities. See tables (from 5 to 9) on

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Reference to WP


communication statistics 2016 in Annex.

3.2.2.2.e Prepare draft BEREC and BEREC Office visual identity guidelines to be approved by the BoR/the BEREC Office MC;

The drafting of BEREC visual identity guidelines has been started and will be finalised in 2017.

Once the document is adopted, the work on implementing the BEREC Office visual identity guidelines will start.

3.2.2.2.f Prepare the necessary BEREC and BEREC Office visual identity materials to be distributed during the BEREC and BEREC Office events;

The visual identity materials have been distributed during the BEREC public events, such as launch of the public consultation on net neutrality guidelines and the press conference on BEREC guidelines on net neutrality rules. The BEREC Office visual identity materials were also distributed as well during the events organised at the Office premises in Riga – such as during the participation in the Back to School project (various dates in March-April 2016), Open Doors Day (6 May 2016), 5 Anniversary of BEREC Office (25 September 2016).

3.2.2.2.g Prepare information for dissemination to the public and raise awareness about the BEREC and BEREC Office activities and their outcome, focusing on the added value for end-users;

The aim of BEREC external communication is to promote BEREC’s and the BEREC Office’s work, spread the messages and campaigns of BEREC and raise awareness on the topics of its competence.

According to the both strategic documents in place, the communication of BEREC and BEREC Office to external audiences is planned and focused in order to achieve the communication goals, effectively inform on BEREC’s and BEREC Office’s activities and their outcomes with particular focus on the added value for end-users.

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Reference to WP


Every communication project of the BEREC Communication Plan 2016 was focused on precise activities and measurable outcomes to make sure the communication objectives were reached.

Different forms of messages and communication channels were used to reach BEREC’s and BEREC Office’s target audiences.

3.2.2.2.i Manage the internal platform for collaboration and knowledge-sharing between BEREC members (BERECnet);

The platform was monitored regularly in order to meet the objective and promote collaboration between the NRAs.

3.2.2.2.j Organise training to support BEREC members and observers by advancing the knowledge of their junior members about the Regulatory Framework and other topics related to BEREC activities;

A FWC is in place to provide training to the NRAs on the Regulatory Framework and other topics related to BEREC activities. 3 training sessions were organised last year.

3.2.2.2.k Support and coordinate the preparation of the BEREC Annual Activity Report for 2015 and BEREC WP for 2017.

The BEREC Office has kept the records of the BEREC activities and documents throughout 2016 and assisted in preparation of the BEREC Annual Activity Report, as well as being involved in production of the BEREC WP for 2017. A new design for the latter was produced.


Reference to WP


3.2.2.3.a BEREC and BEREC Office public documents to be easily accessible to the public

Achieved through the Public Register of BEREC and BEREC Office document accessible on the BEREC website.

3.2.2.3.b The public website will be further developed and regularly updated;

Achieved.

It is also planned in the next years to assess the current BEREC website, its consistency with the recent developments and trends in

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Reference to WP


the field, so as to keep the main communication tool up-to date and more user friendly.

3.2.2.3.c The traffic to public website increases or is identical to 2015; there is greater use of social media and the number of ‘followers’ of the BEREC official accounts increases in comparison with 2015;

Achieved.

See Annex I, Tables from 5 to 9.

3.2.2.3.d BEREC and BEREC Office documents are consistently of high quality and comply with the BEREC style and visual identity guides;

The documents submitted to the BEREC plenary meetings are fixed so as to be in compliance with the BEREC Style Guide.

The BEREC Office also works with professional proofreaders, who are requested to improve the documents’ style in English.

3.2.2.3.e The Information Sharing Portal (ISP) is in operation since the beginning of 2016;

In 2016 the BEREC Office launched the ISP, which is a common platform for access to all relevant non-confidential data provided by BEREC, the NRAs and the Commission on regulatory matters. The data about the use of the ISP is provided in Tables 10 and 11 of Annex I.

3.2.2.3.f BEREC collaboration and knowledge-sharing tool (BERECnet) is regularly updated and used as single source for sharing information between BEREC members and observers;

BERECnet is an IT collaborative platform used by BEREC members and observers on a daily basis in work of the EWGs as well as a means of dissemination of all other BEREC documents. There are 938 users. In 2016 in total, 1406 documents were uploaded and shared by means of BERECnet and over 50,000 operations were carried out on the available files.

3.2.2.3.g Preparation of well-designed and attractive bearers of the BEREC and the BEREC Office visual identity (leaflets, brochure, banners) that are in line with the BEREC style and visual identity guides;

The main bearers of BEREC visual identity in 2016 have been the banners, printed materials and USB drives loaded with the BEREC WP for 2016. These visual identity bearers have been used during the internal BEREC and

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Reference to WP


BEREC Office events, as well as during the public events.

3.2.2.3.h Raising of public awareness about BEREC activities, including on questions of concern for stakeholders, particularly end-users;

The general public has been informed about the BEREC activities on a regular basis – by publishing information on BEREC website about the issues the NRAs are working on; by publishing the BEREC Chair’s speeches and through presentations with explanations of some complex topics and their relation to end-users, as well as by encouraging them to engage in discussion about their concerns via social media. To emphasize the role of stakeholders, the annual BEREC Stakeholder Forum was organized on 17 October 2016. The forum was web-streamed and provided with sign interpretation. The video and full transcript, as well as the summary of the event has been published on the BEREC website.

BEREC has held five public debriefings during 2016, some focused on particular topics of interest to public.

3.2.2.3.i A multi-annual framework for the provision of training services to BEREC on regulatory issues is established based on the experience gained during academic year 2015-2016.

Achieved.

See 3.2.2.2.j

1.2.2.4. Resources

Reference to WP

Resource type



Resources used


3.2.2.4.b FTE 2.5 2.7

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1.2.2.5. Challenges

The activities related to transparency and the preparation of the BEREC annual reports and WP included only recurring elements, which were associated with a low risk. The BEREC Office fulfilled its obligations as required and provided the necessary support and training to the NRAs.

2 Part II Management

2.1 Management Committee

In 2016, the BEREC Office MC held four ordinary plenary meetings during which it discussed all issues related to the functioning of the BEREC Office. As required by Article 1(3) of the Rules of Procedure, all the decisions taken by the MC during its ordinary plenary meetings were prepared by the CN.

Additionally, the Chair organised four electronic voting procedures for the adoption of urgent BEREC Office documents. The full list of electronic voting procedures and information about their outcome is available in Annex VI, Table 1.

All decisions adopted by the MC during the plenary meetings and by electronic voting procedure were examined by the BAG, chaired by a representative of the incoming Chair (ARCEP). The opinions of the BAG were approved either electronically or during meetings organised by video-conference (four in total). The BAG did not organise any physical meetings.

As a result of these events, in 2016 the BEREC Office MC adopted 16 decisions, 1 opinion in relation to the BEREC Office Annual Accounts for 2015, the Consolidated Annual Activity Report for 2015, the Annual and Multiannual Programming of the BEREC Office Activities 2017-2019, the final BEREC Office budget and establishment plan for 2017.

The full list of all public documents adopted in 2016 by the MC is available in Annex VI, Table 2.

2.2 Major developments

One of the main changes in the budgetary and financial field was the externalisation of the Accounting Officer function as of 18 April 2016, adopted by the Management Committee of the BEREC Office on 28 February 2016. As a consequence of this action, the BEREC Office has outsourced its accountancy and treasury services to the EC accounting officer.

The BEREC Office finalised the development of the platform for collaboration and exchange of information between BEREC members and observers, a project that had been postponed for some years due to lack of sufficient capacity at the BEREC Office for management of such a large-scale project.

The BEREC Office successfully finalised the development of the information-sharing portal to serve as a single point of access for the public to all documents relating to the work of BEREC and the NRAs. This generated additional workload for the staff.

The work of BEREC in 2016 was marked by the preparation of the forthcoming review of the EU Regulatory Framework and the EC Termination Rates Recommendation, and the work on the TSM. The TSM assigned new functions to BEREC and thus, without any amendments to the basic act, BEREC and the BEREC Office assumed additional tasks.

In 2016 the accounts of the BEREC Office for 2014 were closed and the MC was granted

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discharge for the financial year for 2014 in an ordinary procedure without any major comments from the Discharge Authority. The audit performed by the ECA on the operation and budgetary management in 2015 led to a positive opinion of the Court on the reliability of the accounts and on the legality and regularity of the transactions underlying the accounts. The Discharge Authority acknowledged the efforts and the achievements of the BEREC Office in addressing the comments and observations from the previous years on operations and budgetary management.

Against this background, the BEREC Office needed to cut one post in 2016. The cut took effect in January 2017. Therefore, to cope with the increased workload, the BEREC Office needed to mobilise all its existing resources and to rely on interim staff, in particular for handling the big projects.

2.3 Budgetary and financial management

2.3.1 The BEREC Office budget structure

In accordance with Article 11 of the BEREC Regulation, the revenues and resources of the BEREC Office consist, in particular, of:

- a subsidy from the EU, entered under the appropriate headings of the general budget of the EU (EC Section), as decided by the budgetary authority and in accordance with Point 47 of the IIA of 17 May 2006;

- financial contributions from MSs or from their NRAs made on a voluntary basis in accordance with Article 5(2). These contributions shall be used to finance specific items of operational expenditure as defined in the agreement to be concluded between the Office and the Member States or their NRAs pursuant to Article 19(1)(b) of EC Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities.

The budget of the BEREC Office is distributed among three titles, as follows:

- Title 1: Staff expenses;

- Title 2: Buildings, equipment and miscellaneous operating expenses;

- Title 3: Operational expenses.

Title 1 covers staff expenditure such as salaries, training and costs associated with recruitment procedures and staff welfare. Title 2 covers the costs associated with the functioning of the BEREC Office such as administrative costs for infrastructure, equipment and information technology (IT) needs. Title 3 corresponds to the organisation’s operational activities.

Budget 2016: initial and with transfers and amendments

The initial budget of the BEREC Office for 2016, as adopted by the MC and approved by the budgetary authority in 2015, was EUR 4,246,000, including:

- EUR 4,071,542: main subsidy from the EU voted by the budgetary authority;

- EUR 174,458: budget outturn (surplus) 2014.

By the end of 2016 BEREC Office made 7 (2 in quarter 1, 1 in quarter 2, 1 in quarter 3, 3 in quarter 4) transfers of appropriations within the limits allowed to Administrative Manager based on Article 27(1) of the Decision MC/2014/1 on the BEREC Office Financial Regulation:

‘The Administrative Manager may make transfers from one chapter to another and from one article to another without limit and from one title to another up to a maximum of 10% of the

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appropriations for the financial year shown on the line from which the transfer is made.’

The BEREC Office Report on the implementation of the budget and on budgetary and financial management (MC (17) 20), which is available on the BEREC Office’s public website, presents the 2016 budget in terms of commitment and payment appropriations, additionally indicating the overall summary of the transfers made by the BEREC Office among various budget items.

Budget 2016: rate of implementation

The budget execution of the BEREC Office is calculated as the 2016 C1 credits (current year available credits) in commitment appropriations.

By the end of 2016, the BEREC Office had received 2 instalments from the Commission, constituting the subsidy from the Commission and amounting to EUR 4,246,000.00

As regards expenditure, the BEREC Office has only non-differentiated appropriations; therefore, commitment and payment appropriations are equal.

Out of EUR 4,246,000 of allowed commitment and payment appropriations of the C1 credits, EUR 4,084,575.06 (96.20%) were accepted as commitments and EUR 3,277,546.69 (77.19%) were paid.

The tables which present the actual revenue received by the BEREC Office and the actual expenditure in terms of commitment and payment appropriations and commitments accepted and payments made by budget lines, chapters and titles by the end of 2016 can be found at the RBFM report (MC (17) 20), which is available on the BEREC Office’s public website.

Budgetary execution: summary by title – C1 credits 2016

The BEREC Office has only non-differentiated appropriations; therefore, commitment and payment appropriations are equal.

Commitment/ Payment appropriations

Budget Title Commitment/ Payment Credit Available

Commitment Accepted

% Committed / Available

Payment Request Accepted

% Paid / Available

Title 1- Total 2,329,398.36 2,324,386.71 99.78% 2,072,243.34 88.96 %

Title 2 - Total 362,188.96 361,392.69 99.78% 256,786.72 70.90 %

Title 3 - Total 1,554,412.38 1,398,795.66 89.99% 948,516.63 61.02 %

Total Expenditure

4,246,000.00 4,084,575.06 96.20 % 3,277,546.69 77.19 %

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Commitments are entered in the accounts on the basis of the legal commitments entered into up to 31 December and payments on the basis of the payments made by the Accounting Officer by 31 December of that year, at the latest.

Non-differentiated appropriations corresponding to obligations duly contracted at the close of the financial year will be carried over automatically to the following financial year only.

The amount which was neither committed by the end of 2016 nor carried forward to 2017 will not be automatically deducted from the budget of any following year. The general rule is that if the implementation of commitment appropriations (fund source C1) in the budget for 2016 would remain below 95%, penalties amounting to a 2% reduction in the 2018 budget would be foreseen. This indicator for the BEREC Office is 96.20%.

The outstanding commitments at the end of the year are automatically carried forward to 2017.

Commitment and payment appropriations carried forward to from 2015 to 2016

Budget Title

Type of expenditure

Automatic carryover of commitment and payment

appropriations to 2016

Commitment Accepted

% Committed /

Available

Payment Request

Accepted

% Paid / Available

Title 1 Staff 165,136.41 149,676.91 90.64% 149,676.91 90.64%

Title 2 Administrative expenses

134,227.92 125,605.88 93.58% 125,605.88 93.58%

Title 3 Operational expenditure

316,592.92 295,778.27 93.43% 295,778.27 93.43%

Total Expenditure 615,957.25 571,061.06 92.71% 571,061.06 92.71%

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EUR 44,896.19 (7.29%) of the carried-forward C8 appropriations were cancelled.

Title 1:

- The mission expenses were based on the average amount paid to mission performers during 2015. The actual spending was lower by EUR 3,506.86; the unused appropriations have been cancelled;

- The estimate of expenses for training delivered by the EC services was based on the average amount paid to the EC in 2014. However, the actual spending was lower by EUR 1,012.5. Therefore, the unused appropriations had to be cancelled;

- Part of the amount of the travelling expenses for an on-site coaching event for the year-end closure needed to be cancelled as the travel cost EUR 1,892.25 less than expected;

- The BEREC Office has planned missions for the ICC assistant from ENISA for ex-post controls (under a SLA for sharing the ICC capacity) but the control activities were performed remotely and the amount planned for the travel was lower by EUR 4,502.25 and needed to be cancelled;

- Carry-forwards for interim staff contracts were based on the contracts’ amount. The actual expenditure was lower by EUR 2,820.78 and unused appropriation had to be cancelled.

Title 2:

- The implementation of the Activity based costing/activity based budgeting (ABC/ABB) project was delayed and the contract for customisation of the application had to be extended until 2017. The non-expenses had to be cancelled (EUR 4,528.40);

- The estimates of the needs for telecommunication services (that in accordance with contracts were in place until October – November 2016) were done on the basis of expenses incurred in the previous period. The actual spending on these services was lower by EUR 2,442.58. Therefore, the unused appropriations had to be cancelled.

Title 3:

- Reimbursement of participants/experts at EWGs, Article 7 and 7a EWGs, Chair’s and Vice-Chairs’ travel were based on the number of people invited and eligible to receive reimbursements and average costs per expert;

However, the final costs depend on the actual participation and the number of applications received and actual costs incurred. These costs were lower than estimated by EUR 9,354.41 and were cancelled;

- A speaker from the USA invited to a workshop, rescheduled from December 2015 to the beginning of 2016 could not attend the event and therefore the amount of EUR 6,810.13 needed to be cancelled.

The amount cancelled carried forward from 2015 appropriations (fund source C8) will not be automatically deducted from next year (i.e. 2017) budget. However, if the cancellation of payment appropriations (fund source C8) in the budget exceeds 5%, 2% reduction may be applied for 2018 budget. This indicator for the BEREC Office is 7.29%. The 2.29 percentage point exceeding the cancellation over the 5% target represents an amount of EUR 14,098. This very low amount has led to the high cancellation rate because technical carry-overs (commitments for travel expenses reimbursements) are relatively high in the total, otherwise moderate carry-overs. The BEREC Office, due to its specific mandate, provides support to BEREC in organisation of meetings, including reimbursement of travel expenses, and does not run large scale projects that would generate a volume of precisely predictable carry-overs in budgetary commitments.

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Commitment and payment appropriations carried forward from 2016 to 2017

Budget Title

Type of expenditure

Automatic Carryover of Payment

Appropriations to 2016

Automatic Carryover of Payment

Appropriations to 2017

1 Staff 165,136.41 252,143.37

2 Administrative expenses 134,227.92 104,605.97

3 Operational expenditure 316,592.92 450,279.03

Total 615,957.25 807,028,37

There are three primary reasons for the budget of previous year (C1) to be carried over (to C8):

- payments for services where invoices are received only in the next financial year (most of them in January, but there are examples about invoices arriving in Q3 or even Q4 of the next year);

- payments falling due in year 2016 which not been finalised by the end of year (example: reimbursements to experts not fully finalised by the end of December 2016);

- contracts entered into by 31 December 2016 which do not end in December 2016. The relevant budgetary commitment for a particular contract has to be carried forward into the next year.

The C8 2017 budget should be consumed as soon as possible and the unused commitments cancelled. C8 2017 budget cannot be carried forward for the second year.

Carry-forward of appropriations to 2017 (EUR 807,028.37) relates to:

Title 1: Staff related costs such as:

- reimbursements to the recruitment candidates;

- travel expenses entering leaving the service in December 2016;

- staff missions and PMO fees for the mission calculation;

- medical examinations (SLA with Medical Service of the Commission);

- payments for interim services of December, where invoices are due in January 2017

- pending payments for the translation of calls for expression of interests that were sent for translation in December 2017;

- training (external contractors (automatically renewed as well as new contracts) and SLAs with the Commission and the European Administrative School) – invoices not yet received;

- SLAs (DG HR, EPSO CAST database, PMO fees for calculation of salaries, allowances, candidates’ reimbursements, inter-agencies network secretariat, SLA with ENISA on sharing ICCs Assistant) and contracts with external contractors (e.g. mission insurance of the SNE’s and staff) signed, started and/or executed in 2016, for which calculations and invoices will be received in 2016.

The carry-forward of EUR 252,143.37 represents a percentage of 10.84 % of the total staff-related

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commitments established in 2016 which amount to EUR 2,324,386.71.

Title 2: General administration of the Office:

- Office premises’ utilities, fitting-out, security services – invoices for services rendered in 2016 that will be received in 2017.

- communication costs - all amounts related to automatically renewed and new contracts, which were signed in October – December 2016, therefore most of the budget is carried forward;

- postal costs - services were rendered at the end of 2016, but invoices for them will arrive in 2017;

- the training services on budgeting models and local data warehouse manager were rendered at the end of 2016 and will be invoiced in 2017;

- part of publications booked in 2016 will be invoiced in 2017, therefore the commitment is carried forward to 2016;

- a contract for office supplies that was automatically renewed mid-2016 and was carried forward to 2017

The carry-forward of EUR 104,605.97 represents a percentage of 28.94 % of total Title 2 commitments established in 2016 which amount to EUR 361,392.69

Title 3: Operational activities such as:

- reimbursements of participants/experts in Expert Working Groups, workshops, international and BEREC events and other operational meetings in November/ December 2016;

- SLAs (PMO fees for calculation of experts’ reimbursements);

- contracts signed in 2016 (provision of regulatory training to the BEREC community, BEREC ICT services, study on Net Neutrality Regulation) for which invoices will arrive in 2017.

The carry-forward of EUR 450,279.03 represents a percentage of 32.19 % of total commitments relating to operational activities established in 2016 which amount to EUR 1,398,795.66.

The total carry-forward of EUR 807,028.37 represents a percentage of 19.75% of total commitments established in 2016 which amount to 4,084,575.06 EUR.

2.3.7 Types of procurement procedure used

In order to implement the BEREC WP and to ensure the proper functioning of the BEREC Office, the latter procured certain services and/goods for fulfilling all BEREC’s tasks as defined in the BEREC Regulation and its annual WP.

The launch of public procurement procedures in the BEREC Office was initiated by its units in compliance with their responsibilities and the BEREC Office procurement plan approved by the BEREC Office AM.

In 2016, the BEREC Office has launched 21 procurement procedures altogether, split between the following types:

very low-value negotiated procedure for contracts not exceeding EUR 15,000 under Article 137(2) RAP – 8;

low value negotiated procedure for contracts with a low value not exceeding EUR 60 000 under Article 137 (1) RAP – 5;

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negotiated procedures without publication of a contract notice under Article 134(1) RAP - 4;

open tender procedures – 4.

In order to decrease the administrative burden for the staff, in 2016 the BEREC Office continued to use inter-institutional framework contracts and FWCs established by the BEREC Office. The BEREC Office signed 67 Specific Contracts during 2016 under the FWCs in force.

2.4 HR management

At the end of 2016, the BEREC Office employed 2714 staff members (including TAs, CAs and SNEs). During 2016, six staff members left the agency. The vacant posts were filled by using reserve lists, including three new lists established during the year. In order to ensure an adequate level of operations, vacant posts were also temporarily covered by interim staff.

The BEREC Office launched the first call for expression of interest of trainees, raising the interest of many qualified candidates. The first group of trainees took up duties between September and October 2016.

In 2016, the BEREC Office continued to deal with some of the changes introduced by the new Staff Regulations, as the existing implementing rules were to be revised and new implementing rules were to be adopted. During 2016, the Office joined the project to provide the EU Agencies with “Sysper2”, a reliable HR management tool which also allows monitoring of staff working time and leave.

Following the cut implemented in 2015, when the number of posts was reduced by one15 the BEREC Office had to implement an additional cut, as the BEREC Office was also requested to contribute one post to the redeployment pool of Agencies16 in line with the Commission Communication Programming of human and financial resources for decentralised agencies 2014-2020. Consequently, the post of the Budget Assistant (AST4), which became vacant in September 2016, was not filled with a view to a cut as of January 2017.

For the BEREC Office, being the smallest agency of the EU, it has been an increasing challenge to maintain a sustainable operation and to ensure an appropriate balance in organising its work. A fragile balance in the distribution of the workload among the staff of the office was achieved following the adoption of the Management Committee decision of September 2016 to establish an additional CA post with budget and finance responsibilities.

In relation to schooling, in 2016 the BEREC Office started with the review of the agreements already in place and drafted new agreements with Latvian schools having an international dimension. A policy on the rules and conditions for financing multilingual tuition has been established17.

14 Including the job offers sent for the posts of Executive Support Assistant, SNE and IT Support Officer.

15 The Interinstitutional Agreement on cooperation in budgetary matters and on sound financial management requested a 5 % headcount cut from all EU institutions, bodies and agencies between 2013 and 2017. This was fully implemented by the BEREC Office in 2015.

16 This constitutes a 1.25 % levy for the years 2014-2018, 0.25 % per year more than the uniform proposal of the Commission.

17 In 2016, agreements were in place with 3 international schools and 5 requests for the schooling measure were received and processed according to the internal rules in place.

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2.5 Assessment by management

The BEREC Office has put in place internal control processes intended to ensure the adequate management of financial flows and the legality and regularity of the underlying transactions. The control objective is to ensure that the BEREC Office management has reasonable assurance that the total amount of any financial operations authorised during the reporting year that do not comply with the contractual and regulatory provisions does not exceed 2 % of the total expenditure.

To reach this conclusion, the BEREC Office management examined the Register of Exceptions and non-compliant events (defined as control overrides or deviations from policies and procedures), the outcome of the audits performed by the IAS and ECA, the results of the ex-post control and the assessment of the effectiveness of the internal control systems.

The examination of this evidence, including accounting and asset management information, shows that, although there is still room for improvement in some aspects of the internal administrative procedures (including the reimbursement of experts, with the objective of reducing the payment time), there are no errors that have a financial impact or could call into question the legality and/or regularity of the underlying transactions.

2.6 Budget implementation tasks entrusted to other services and entities

No budget implementation tasks have been entrusted to other services or entities during the reporting year.

2.7 Assessment of audit results during the reporting year

2.7.1 Internal Audit Service18

In accordance with Article 14 of the BEREC Regulation19, the EC IAS is responsible for auditing the BEREC Office. In compliance with the Strategic Audit Plan for 2017-2019, in 2016 the IAS performed a full risk assessment exercise covering BEREC Office`s major processes, both operational - according to its mission - and administrative - to support the operational tasks.

The audit fieldwork took place in the period from 05/09/2016 to 09/09/2016, and consisted in reviewing the relevant processes and documentation and interviews carried out with the AM and staff of the BEREC Office, in order to identify the specific risks.

The assessment of the administrative processes, including the IT processes, of the Agency/Body was based on a standardised structured risk assessment questionnaire. For the assessment of the operational processes, questions specifically adapted to the operational processes of the BEREC Office were used.

The results of the risk assessment have been summarised in a matrix (BEREC Risk Map). All the reviewed processes and sub-processes, administrative and operational, have been positioned in

18 According to the provisions of Article 14 of the BEREC Regulation, the EC IAS acts as the BEREC Office internal auditor.

19 Regulation (EC) No 1211/2009 establishing BEREC and the Office.

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the matrix according to the perceived risk – both inherent risk and the residual risk that remains if/when pertinent controls are in place and will constitute prospective audit topics. Based on the results of the risk-assessment and considering the current risk profile of BEREC Office, the IAS lowered its number of audit missions for the future and intends to perform one or two assurance engagements in the 3-year period.

Furthermore, by the end of 2016, BEREC Office had taken all the necessary steps and submitted replies for all the open recommendations deriving from 2015 audit mission. As consequence, the IAS auditors recommended the closure of the open items.

Internal audit capability

Not applicable.

European Court of Auditors (ECA)

In the ECA’s opinion, the transactions underlying the BEREC Office annual accounts for 2016 are legal and regular in all material respects and the annual accounts for 2016 present fairly, in all material respects, its financial position as at 31 December 2016 and the results of its operations and its cash flows for that year.

The ECA made some comments on the operations of the BEREC Office, which do not question the Court’s opinions as communicated above. In particular, the ECA commented on the choice of contracting relations of the BEREC Office with external parties and the staff reclassification process. The ECA also commented on the high staff turnover, which represents a risk for the BEREC Office operations. The ECA has also recommended the performance of external evaluation every five years, as it is the case for most other agencies.

2.8 Follow-up of recommendations and action plans for audits

The IAS performed a limited review of the implementation of the ICSs at the BEREC Office in 2012 and made 18 recommendations for improvements, most of which were addressed by the end of 2015. At the beginning of 2016 the BEREC Office managed to implement fully ICS No 6 on ‘Risk Management’ and No 12 on ‘Information and Communication’ and IAS closed its two recommendations.

Following the actions undertaken by the BEREC Office to implement the ICSs in February 2016 the IAS closed all open recommendations on the ICSs.

According to the Strategic Audit Plan 2013-2015 in 2015 the IAS conducted an audit on the activities undertaken under Article 7 and 7a of the Framework Directive including stakeholder relationship management and external communication in BEREC Office. The IAS concluded that the audited processes are fit for purpose and are managed and organised in an effective and efficient manner. During the audit the IAS identified five specific areas which need further improvement. The BEREC Office, in agreement with the IAS, prepared an action plan for addressing the recommendations of the IAS, which were implemented by the end of 2016. Consequently, in the beginning of 2017 the IAS closed all recommendations on the matter.

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2.9 Follow-up of observations from the discharge authority

The EP adopted its decision on granting discharge in respect of the implementation of the BEREC Office budget for the financial year 2015 (2016/2190(DEC)) of April 2017 following a recommendation by the Council of the EU of 27 February 2017. In its decision, the discharge authority noted the improvement of the day-to-day operations of the BEREC Office, noted that the implementation of the ICSs was completed.

In the field of budget and financial management the Discharge Authority has noted that the budget monitoring efforts in 2015 resulted in a budget implementation rate of 95,65 % and payment appropriations execution rate of 80,31 %. In its report ECA has pointed out that the level of committed appropriations carried over for Title II were high (EUR 134 228), i.e. 44 % of the voted budget for Title II. However, as those carry-overs are mainly related to the delivery of services that go beyond 2015, in the view of the Discharge Authority this does not necessarily indicate weaknesses in budgetary planning.

The Discharge Authority has pointed out with satisfaction that the number of budgetary transfers was reduced from 37 in 2014 to 17 in 2015, an indicator, which was further improved in 2016, during which the BEREC Office AM made only 7 transfers of appropriations.

In its report ECA commented that the level of detail of the budgetary implementation report differs from those provided by most other agencies. The BEREC Office has explained that that the different level of detail is based on the practices of the Commission’s reporting as the MC has outsourced the role of accounting officer to the Commission’s accounting officer. The BEREC Office has stated its willing to follow any budget guidelines for the reporting in the next financial year provided that such guidelines are issued, which has been noted by the Discharge Authority.

In the field of procurement ECA has pointed out some weaknesses, which BEREC Office has already addressed in the beginning of in 2016. Furthermore, the BEREC Office has revised its existing procurement rules with a view to streamlining the process, including by using eTendering. Consequently, the Discharge Authority has welcomed the fact that the Office has already taken steps to improve its procurement rules.

In the field of HR management the Discharge Authority has noted that the BEREC Office has reduced the number of its staff with 1 post irrespectively of the fact that the Agency undertook additional tasks resulting in an additional workload, which added to the difficulties in recruitment and caused turnover of expert staff; the Discharge Authority has acknowledged that the BEREC Office managed to maintain a sustainable operation and achieved a balance in the distribution of the workload among its staff.

In the field of prevention and management of conflicts of interests and transparency, the Discharge Authority has noted that the BEREC Office maintained the public register of BEREC/BEREC Office documents on a daily basis and has included a sub-chapter in its annual report, relating to the transparency, accountability and integrity.

The Discharge Authority has welcomed the establishment of a special section dedicated to the policy on conflict of interest and a new section of the website for speeches by the Chair, the adoption of an anti-fraud strategy in February 2017 and the drafting of internal rules on whistleblowing which were sent to the European Data Protection Supervisor (EDPS) for prior checking.

The BEREC Office is requested to adopt an internal whistleblowing policy which will foster a culture of transparency and accountability in the workplace, regularly to inform and train employees on their duties and rights, ensure protection of whistleblowers from reprisal, follow up

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the substance of whistleblowers' alerts in a timely manner and put in place a channel for anonymous internal reporting.

The Agency is requested to publish annual reports on the number of whistleblower cases and the follow-up received and to submit them to the discharge authority.

3 Part III: assessment of the effectiveness of the internal control systems

3.1 Risk management

The BEREC Office operates in a low-risk environment due to the absence of grant management and the near absence of asset management. The operational activities of the BEREC Office that are associated with a certain level of risk were identified in 2014 and those elements have been included in the BEREC Office WP 2015. In 2014, new monthly reporting was introduced with the objective of alerting management when indicators show that the achievement of the objectives is at risk. For all these reasons, the full implementation of ICS 6 on risk management was envisaged for 2015.

As a first step in the introduction of systematic risk management, on 30 June 2015 the BEREC Office AM established a risk management implementation guide. Afterwards, within the framework of the SLA with ENISA for sharing the function of the ICC Assistant, the BEREC Office delegated the power to the ICC Assistant to undertake a thorough risk assessment/analysis of all BEREC Office activities.

Due to the small size of the agency, the risk assessment was carried out by a combination of bottom-up and top-down approaches and was based on interviews with the staff, the heads of units and the AM, questionnaires that they filled in and brainstorming sessions.

The outcome of the risk self-assessment exercise was presented to the BEREC Office management in a report of 11 November 2015, according to which no critical risks were identified. However, the reports contained a list of several significant risks, which were discussed at extended management meetings on 13 and 30 November 2015. The meeting participants discussed the root causes of the risks, their consequences and the establishment of appropriate actions to mitigate the identified significant risks.

As a result of all action described above, the BEREC Office prepared a risk register containing the most significant risks identified during the risk assessment and action plans for addressing these risks. The risk register and the action plans were approved by the AM by Internal Administrative Instruction No 9 of 2015.

Following the establishment of risk management procedures at the BEREC Office, on 4 February 2016 the IAS closed its recommendation on ICS No 6.

As consequence of previous steps taken during 2014-2015, in 2016 the risk register was closely monitored in terms of deadlines and revisions of the tasks by the responsible actors and developments have been reported to the management on a monthly basis.

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Compliance and effectiveness of internal control standards

The BEREC Office Internal Control Framework and Standards in force were adopted by the MC on 27 May 201320. The document specifies the set of policies and procedures to be put in place by the BEREC Office to create a proper governance structure and to ensure efficient and effective implementation of its objectives.

In 2014, the BEREC Office undertook a series of measures to put in place new procedures or to amend the existing ones to improve their compliance with the system of ICSs. The measures undertaken by the BEREC Office in 2014 led to significant improvement in compliance with the internal framework of ICSs, and 16 out of the 18 IAS recommendations on the implementation of the ICSs. The efforts to achieve full compliance with the ICS framework continued in 2015 and, as a result of these efforts, at the beginning of 2016 the IAS closed all recommendations on the implementation of the ICSs. In 2016 the BEREC Office commissioned an independent consultant to undertake an ICS assessment which was performed in November and December 2016.

However, given that the ICS framework in general was not designed for small organisations such as the BEREC Office, keeping a high level of compliance with the ICSs generates a high administrative burden for the staff. The high staff turnover and the fact that the BEREC Office frequently has only one member of staff who combines several key functions, pose further challenges to business continuity and requires continuous efforts to ensure compliance with the ICSs’ requirements.

The status of the implementation of the ICSs at the end of 2016 is as follows:

ICS 1: mission

The BEREC Office mission statement was developed from the BEREC perspective and was approved by the Management Committee during its 12th plenary meeting (28 September 2012, Limassol)21. It was discussed with the staff during internal training on the ICSs on 27 May 2015. A group of staff members were requested to find the mission statement on the website and explain it to the other staff. The staff discussed the mission statement and concluded that it is still relevant and up to date.

ICS 2: ethical and organisational values

The BEREC Office ethical values were approved by an internal administrative instruction by the BEREC Office AM dated 201322, which is part of the welcome guide to newcomers. Together with the internal administrative instruction on the prevention of conflict of interest, the document mentioned above provides the main elements for ethical behaviour for the BEREC Office staff and introduces the principles of the code of good conduct, enhanced transparency, prevention and detection of fraud, etc. The internal administrative instructions mentioned above build upon the relevant documents approved by the MC and use as a reference the EC Code of Good

20 MC (13) 34, BEREC Office Internal Control Framework and Standards, 27 May 2013, not public.

21 MC (12) 20, BEREC Office mission statement, 28 September 2012, http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/978-draft-berec-office-mission-statement

22 Internal Administrative Instruction No 2 of 2013 of the Administrative Manager of the BEREC Office on establishing ethical principles and the principles of ethical administrative behaviour (IAI/2013/2), 31 July 2013, not published.

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/978-draft-berec-office-mission-statement

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/978-draft-berec-office-mission-statement

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Administrative Behaviour/Relations with the Public23, the Practical Guide to Staff Ethics and Conduct and other relevant documents of the European Ombudsman24.

During the internal training organised on 28 July 2016, staff members were offered presentations of relevant ethical and organisational values, in particular ethical conduct, avoidance of conflicts of interest, fraud prevention and reporting of irregularities. Then the staff were requested to discuss specific ethical issues in the light of the available rules. The training on prevention of harassment took place on 12 and 13 December, including dedicated sessions for the management. The training event was also an occasion to discuss the new implementing rules adopted by the Management Committee on the policy on protecting the dignity of the person and preventing psychological harassment and sexual harassment (MC/2016/15).

ICS 3: staff allocation and mobility

The allocation and recruitment of staff is based on the BEREC Office’s objectives and priorities. Whenever necessary, managers align the organisational structures and staff allocations with priorities and workload, in the light of comments received from the ECA, the IAS and the discharge authority. In 2016, the BEREC Office continued to seek efficiency gains.

ICS 4: staff evaluation and development

With the appraisal exercise, the staff performance has been evaluated against individual annual objectives, which fit with the BEREC Office’s overall objectives. Adequate measures are taken to develop the skills necessary to achieve the BEREC Office’s objectives. The target is to ensure that staff members attend compulsory training courses and other training oriented towards the career development of staff members.

In 2016, a reclassification exercise took place and five agents were reclassified.

ICS 5: objectives and performance indicators

In 2014, the BEREC Office introduced new regular monthly management reports to monitor the implementation of the annual WP. The outcomes of the reports were aggregated on a quarterly basis and, starting from the second half of 2014, were regularly presented to the MC to ensure further monitoring. This new reporting tool was put in place to alert managers when indicators show that achieving the objectives is at risk, as part of the internal risk management procedure.

In 2014, the office developed internal guidelines for drafting the annual WP based on the ABB model developed by the agency in 2013, and taking into account the criteria for defining specific, measurable, accepted, realistic and timed (SMART) indicators. The guidelines also require a clear link and consistency between the planned actions and the resources available for the respective period.

For 2016, the BEREC Office performed a revision of the ABB model. The establishment of the ABB model follows the guidelines of the European Commission on the drafting of the annual WP. These guidelines take also into account the new requirements for drawing up multiannual work programmes with a 3-year span.

ICS 6: risk management process

Risk management is an important element of the effective internal control framework. Risk management has been embedded as a standard element in the planning and reporting processes of the BEREC Office since 2014. In 2014, new monthly reporting was introduced, with the objective of alerting management when indicators show that achieving the objectives is at risk.

23 OJ L 267, 20.10.2000.

24 Public service principles for the EU civil service, 2012, www.ombudsman.europa.eu

http://www.ombudsman.europa.eu/

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In June 2015, the BEREC Office defined the principles of and practical arrangements for risk management (steps, roles and responsibilities, and tools) with the support of ENISA under the SLA signed in October 2014 for sharing the function of ICC. With the support of the ICC Assistant the BEREC Office established a risk register with risk owners, risk response and mitigating action plans. In 2016 the risk register has been reviewed and revised.

ICS 7: operational structure

Delegation of authority is clearly defined, assigned and communicated in writing. All delegated and sub-delegated authorising officers have received and acknowledged the charters and specific delegation instruments.

The office’s sensitive functions are defined in the job descriptions of staff, recorded and kept up to date.

The agency has developed and implemented a policy for avoiding potential conflict of interest.

ICS 8: processes and procedures

The BEREC Office introduced a financial manual in 2013, which was revised in 2014 to take into account changes in the BEREC Office Financial Regulation and recommendations from the ECA and the IAS. It covers all aspects of budget and financial management, and introduces a detailed description of the financial workflows (including for procurement and contract management, the responsibilities of each financial actor and their involvement in the financial circuits for all types of transactions, model checklists, etc.).

The defined processes and procedures ensure appropriate segregation of duties and compliance with the legislation in force. Special attention is also paid to the acts related to sub-delegation.

The BEREC Office performs 100 % ex-ante verification of transactions and as of 2014 introduced ex-post control to further increase the monitoring of administrative and financial transactions.

ICS 9: management supervision

Management supervision is carried out to ensure that activities are implemented efficiently and effectively and that they comply with the applicable provisions and the targets set in the annual work programme or other relevant documents. Supervision is carried out on two levels: the MC supervises the activities of the AM, and the AM supervises the activities of the heads of units.

Management supervision covers both administrative and operational performance (including the state of play of all key projects developed by the agency), follow-up on recommendations by internal and external auditors and requests for additional information submitted by the discharge authority.

ICS 10: business continuity

The BEREC Office has introduced the measures required to ensure continuity of service in case of ‘business-as-usual’ interruption (sick leave, staff mobility, etc.). Deputising arrangements for relevant operational activities and financial transactions are in place and the drawing up of handover files is planned in case of staff leave.

To improve the BEREC Office’s capability to deal with business disruptions that could seriously impact its reputation, its stakeholders, its employees or its financial position, in 2014 the BEREC Office implemented a Business Continuity Management Project within an existing EC framework contract. In the context of this project, a number of policy documents was defined to allow the BEREC Office to implement appropriate measures aimed at reducing the agency’s vulnerabilities and the impact of a possible major incident. In 2015, the BEREC Office approached the EC representation in Latvia and reached an agreement in principle to use the EC premises as a

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secondary location for the BEREC Office staff if operations at the BEREC Office’s headquarters are disrupted. The memorandum of understanding between the BEREC Office and the EC representation in Latvia was signed in June 2016. Policy documents related to the business continuity management have been updated accordingly and an info-session for staff regarding the implementation of the policy documents was held in November 2016.

As part of the Information Systems Security Policy, in 2015 the BEREC Office developed a disaster recovery plan and procedure including a backup procedure for the BEREC Office’s IT system. In January 2016, an SLA between the European Union Agency for Network and Information Security Agency and the BEREC Office for providing the BEREC Office with off-site back-up services for storing the BEREC Office electronic data was signed. In February 2016, BEREC Office’s Information Systems Security Policy was updated accordingly.

After all the above-mentioned preparatory work was finalised, in December 2016 the BEREC Office conducted its first business continuity test.

ICS 11: document management

The main principles of document management were approved by the BoR (for BEREC documents) and by the MC (for BEREC Office documents) in 2010 and 2011. These principles were further developed by an internal administrative instruction on document management. In compliance with these documents, the BEREC Office operates an online public registration service, in which all documents fulfilling the requirement for registration are registered (except financial and HR-related documents).

In November 2016 the BEREC Office signed a Memorandum of Understanding with the Commission services for the introduction of the common document management and archiving systems Hermes-Ares-NomCom (HAN), whose introduction has been planned for 2017. HAN services will ensure document and records management at the BEREC Office in accordance with the legislation in force and will help in resolving the issue of transfer of BEREC and BEREC Office files intended for permanent preservation to the Historical Archives.

ICS 12: information and communication

Following the IAS Recommendation and an endorsement of the BEREC Management Committee an existing BEREC Communication Plan was revised and two separate documents drafted: a strategic multiannual document and an annual plan. The annual update exercise 2016 of the existing BEREC Communication Plan (that was first adopted in 2014 and was revised in 2015) and was considered to be a living document to be updated annually) was used as an opportunity to comply with the IAS Recommendation.

IT security policies are in place which describe the internal procedures and policies. The current policies in place meet the requirement of ICS 12, including the requirements for off-site back-up of data, which were put in place at the end of January/beginning of February 2016 through an SLA with ENISA and a respective amendment to the internal IT security policy. Following these recent developments, on 5 February 2016 the IAS closed its recommendation on ICS No 12, which referred to the off-site back-up policy.

ICS 13: accounting and financial reporting

In 2014, the BEREC Office adopted a new financial regulation and strengthened its internal procedures for financial and accounting management to ensure that the accounting data and related information used for preparing the organisation’s annual accounts and financial reports are accurate, complete and timely. It did this by revising its Financial Manual (a revision is foreseen also in 2017 to meet the IAS’ observations). Therefore, in 2016 the focus was on ensuring implementation of the rules in practice. The implementation of the BEREC Office’s

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budget is based on the ABB principles with timely transactions. Regular monitoring of the budget is performed by monthly internal status reporting. Quarterly reports on budget and operations are presented to the MC during its plenary meetings.

The BEREC Office Accounting Officer obtained from the Authorising Officer all the information required to produce the accounts, which give a true and fair view of assets and of budget implementation. The Authorising Officer forwarded all the information that the Accounting Officer needed to fulfil these duties.

Based on the information provided, the Accounting Officer prepared the 2016 accounts in accordance with the accounting rules in place established by the EC Accounting Officer.

All documents requested by the EC Accounting Officer for the consolidation of the EU Accounts were provided on time and in the required form.

ICS 14: evaluation of activities

Key performance indicators are used to measure performance and assess the agency’s activities as defined in the WP. Monthly management reports, quarterly reports to the MC and the Consolidated Annual Activity Report are the tools used by the BEREC Office to report on performance and its impact. Any feedback provided by the MC or by the BEREC BoR is taken into account for improving the performance of the agency.

ICS 15: assessment of internal control systems

The BEREC Office has put in place the organisational structure and the internal control systems suited to the achievement of its objectives as defined in the BEREC Regulation and its annual WP.

In accordance with ICS No 15, in 2016 the BEREC Office conducted various activities to assess and improve the level of implementation and effectiveness of the internal control systems. The assessment was done on the basis of the following sources: register of exceptions, ex-post control, risk assessment of the main operational processes, audits performed by the IAS and ECA and interviews and questionnaires to the staff.

The main actions were focused on improving the performance measurement framework, reporting and control and the implementation of ex-post control; strengthening and fine-tuning document management, with particular emphasis on contract registration; strengthening procurement and HR management; and improving budget and financial management.

ICS 16: internal audit capability

The BEREC Office does not have an internal audit capability. The internal auditing function of the Office is performed by the EC’s Internal Auditor in accordance with Article 14 of the BEREC Regulation, applying all relevant requirements for ICS 16.

Internal audit capability is therefore not specified under the BEREC Office’s internal control standards.

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4 Part IV: Management assurance

4.1 Review of the elements supporting assurance

The information reported in Parts II and III stems from the results of management, and auditor monitoring conducted in 2016. They are based on a systematic analysis of the evidence available. This approach provides sufficient guarantees of the completeness and reliability of the information reported, and the results achieved by the BEREC Office in 2016.

In conclusion, the management has reasonable assurance that, overall, suitable controls are in place and working as intended, risks are being appropriately monitored and mitigated, and necessary improvements and reinforcements are being implemented.

4.2 Reservations and overall conclusions on assurance

Taking the above into consideration, no weaknesses were identified related to the financial management of appropriations inside the agency; therefore, no reservations are made in this context in the declaration.

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5 Part V: Declaration of Assurance

I, the undersigned, Administrative Manager of the Office of the Body of European Regulators for Electronic Communications (BEREC Office), in my capacity as authorising officer,

declare that the information contained in this report gives a true and fair view,

and state that I have reasonable assurance that the resources assigned to the activities described in this report have been used for their intended purpose and in accordance with the principles of sound financial management, and that the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions.

This reasonable assurance is based on my own judgement and on the information at my disposal, such as the results of the self-assessment, ex-post controls, the work of the Internal Audit Service and the lessons learnt from the reports of the Court of Auditors – for the years prior to the year of this declaration.

I confirm that I am not aware of anything not reported here which could harm the interests of the agency.

Riga, 20 June 2017.

(s)

László IGNÉCZI

BEREC Office

Administrative Manager and

Authorising Officer

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Annex I: Core business information and statistics

Table 1: List of EWGs supported by the BEREC Office in 2016

EWGs established by a Decision of the BEREC BoR

1. Benchmarking EWG

2. Market and Economic Analysis EWGs

3. End-User EWG

4. Net Neutrality EWG

5. Next Generation Networks EWG

6. Regulatory Framework EWG

7. Regulatory Accounting EWG

8. Remedies EWG

9. Roaming EWG

Ad Hoc EWGs established by the BEREC Chair in 2016

BEREC Communication Ad Hoc EWG

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Table 2: List of BEREC public consultations managed by the BEREC Office in 2016

PC No Start End Topic Documents subject to consultations Nr of contributions

PC 01/16 6 June 2016 18 July 2016 Draft BEREC Guidelines on NN

Draft BEREC Guidelines on the

Implementation by National Regulators of

European NN Rules

481 547

PC 02/16 6 June 2016 1 July 2016 Layer 2 Wholesale Access

Products in the EU

Draft BEREC Common Position on Layer 2

Wholesale Access Products

11

PC 03/16 6 June 2016 1 July 2016 NGN roll-out and infrastructure

competition

Draft BEREC Report Challenges and drivers

of NGN roll-out and infrastructure

competition

7

PC 04/16 7 October 2016 2 November

2016 BEREC Work Programme Draft BEREC Work Programme 201725 9

25 The BEREC Office also organised a public hearing for the draft BEREC Work Programme, which was held within the 4th BEREC Stakeholder Forum Meeting (18 October 2016, Brussels).

http://berec.europa.eu/eng/document_register/subject_matter/berec/public_consultations/6075-draft-berec-guidelines-on-implementation-by-national-regulators-of-european-net-neutrality-rules



http://berec.europa.eu/eng/document_register/subject_matter/berec/public_consultations/6080-draft-berec-common-position-on-layer-2-wholesale-access-products

http://berec.europa.eu/eng/document_register/subject_matter/berec/public_consultations/6080-draft-berec-common-position-on-layer-2-wholesale-access-products

http://berec.europa.eu/eng/document_register/subject_matter/berec/public_consultations/6077-draft-berec-report-on-challenges-and-drivers-of-nga-rollout-and-infrastructure-competition



MC (17) 51

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Table 3: Data collection exercises organised by the BEREC Office for the BEREC EWGs in 2016

EWG Data collection subject Addressees

Roaming EWG Questionnaire on roaming market and regulation in the EEA area.

The purpose of the questionnaire requested by the EC to BEREC is to inform the EC's review of the wholesale roaming market. The information gathered through the questionnaire was also used for the BEREC’s work on its own report on the wholesale roaming markets. Furthermore, collected data will be used for the BEREC input to the EC implementing act.

BEREC Member and Observer NRAs and operators (through the NRAs)

Questionnaire on transparency and comparability of international roaming tariffs.

The objective of this questionnaire was to obtain information on transparency and comparability of different retail roaming tariffs offered by providers to their customers and thus investigate specific potential problems for customers to take informed decisions on these offered tariffs.


Two questionnaires for the International Roaming BEREC Benchmark Data Report (16th and 17th Report).

In order to verify the operators’ compliance with the new Roaming III Regulation, the BEREC Office, on behalf of BEREC, collected data on wholesale and retail international roaming market.


Remedies EWG Questionnaire for gathering data to monitor the implementation of the BEREC Common Positions on WLA, WBA and WLL

BEREC Member and Observer NRAs

Questionnaire for gathering data for performing a qualitative analysis of Article 7/7A phase II cases

Rapporteurs and members of Article 7/7A Phase II EWGs established in 2016

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EWG Data collection subject Addressees

RF EWG Data collection for the EC REFIT questionnaire


RA EWG Data collection supporting the elaboration of the regulatory accounting in practice report 2016


BMK EWG Two data collection exercises for the regular MTR/FTR/SMS reports


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Table 4: BEREC events by type supported by the BEREC Office in 2016 under activity 3.2.1 of the BEREC Office WP 2016

Type of event Number

of events supported

Number of experts

reimbursed

Number of late

payments Additional comments

Plenary meetings 5 150 3426 Including 1 extraordinary plenary

Contact Network meetings 4 109 2

Meetings with the European Commission

3 26 0 Including 1 meeting between the BEREC BoR and the Commission

Meetings with the European Parliament or presentations at meetings organised by the Parliamentary Committees

6 10 3

Meetings and workshops with other EU bodies

5 2 1 2 events were organised back-to-back with other events in Brussels;

The participation in 1 event was reimbursed by ENISA.

Public debriefings and BEREC engagement with stakeholders

6 40 12 Including the organisation of the 4th BEREC Stakeholder Forum meeting.

International events 12 24 13 Including 3 events organised by video-conference.

Events attended by the BEREC Chair and/or Vice-Chairs on behalf of BEREC and meeting between the Chair and Vice-Chairs or

31 49 11

Total: 72 410 76

26 Out of the 34 late payments 32 relate to the Vilnius plenary meeting in October 2016

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Table 5: Overview of the 2016 the ordinary plenary meetings of the BoR and the MC, CN meetings, high-level events with stakeholders and public debriefings

Date/Place Event Agenda/Hyperlink

(if applicable)

Conclusions/Hyperlink

(if applicable)

4-5 February 2016, Krakow (Poland)

1st CN meeting for 2016 BEREC CN (16) 01 rev1 BEREC CN (16) 25

25-26 February 2016, Rotterdam (The Netherlands)

26th BoR Plenary Meeting in Rotterdam

BoR (16) 41 BoR (16) 62

26 February 2016, Rotterdam (The Netherlands)

26th MC Plenary Meeting in Rotterdam

MC (16) 17 MC (16) 40

2 March 2016, Brussels (Belgium)

Public debriefing from the 26th plenary meeting

N.A N.A

21 April 2016, Brussels (Belgium)

High level meeting on telecom review

N.A N.A

12-13 May 2016, Budapest (Hungary)

2nd Contact Network meeting for 2016

BEREC CN (16) 28 BEREC CN (16) 56

2-3 June 2016, Vienna (Austria)

27th BoR Plenary Meeting BoR (16) 89 BoR (16) 124

3 June 2016, Vienna (Austria)

27th MC Plenary Meeting MC (16) 58 MC (16) 79

6 June 2016, Brussels (Belgium)

Public debriefing from the 27th plenary meeting and announcement of the launch of the public consultation on the draft BEREC NN Guidelines

N.A N.A

15-16 September 2016, Limassol (Cyprus)

3rd Contact Network meeting for 2016

BEREC CN (16) 57 BEREC CN (16) 86

http://www.berec.europa.eu/files/document_register_store/2016/2/BEREC%20CN%20(16)%2001_Rev%201_PUBLIC%20Draft%20Agenda%20for%20CN1_Krakow_.pdf

http://www.berec.europa.eu/files/document_register_store/2016/2/BEREC_CN_%2816%29_26_Conclusions_CN1_Krakow_Public_2016-02-05_final.pdf

http://www.berec.europa.eu/files/document_register_store/2016/2/BoR_%2816%29_41_Draft_Agenda_26th_BoR_meeting_PUBLIC.pdf

http://berec.europa.eu/files/document_register_store/2016/3/BoR_(16)_62_Conclusions_26th_BoR_clean.pdf

http://www.berec.europa.eu/files/document_register_store/2016/2/MC_%2816%29_17_Draft_Agenda_for_26th_MC_meeting_Public.pdf

http://berec.europa.eu/files/document_register_store/2016/3/MC_(16)_40_Conclusions_26th_MC_Plenary_clean.pdf

http://berec.europa.eu/files/document_register_store/2016/5/BEREC_CN_(16)_28_Rev.2_Draft_Agenda_for_CN2-Budapest_public.pdf

http://berec.europa.eu/files/document_register_store/2016/5/BEREC%20CN%20%2816%29%2056_Conclusions_CN2_Budapest_2016-05-13_CN-Chair.pdf

http://berec.europa.eu/files/document_register_store/2016/5/BoR%20%2816%29%2089_Draft%20Agenda%20BoR%2027th%20plenary_public1.pdf

http://berec.europa.eu/files/document_register_store/2016/6/BoR_%2816%29_124_Conclusions_BoR_P27.pdf

http://berec.europa.eu/files/document_register_store/2016/5/MC_%2816%29_58_Draft_MC_agenda_for_27th_plenary_public.pdf

http://berec.europa.eu/files/document_register_store/2016/6/MC%20%2816%29%2079_Conclusions_MC_P27.pdf

http://berec.europa.eu/eng/document_register/subject_matter/contact_network_meetings/download/0/6157-draft-agenda-for-the-3rd-berec-contact-n_0.pdf

http://berec.europa.eu/eng/document_register/subject_matter/contact_network_meetings/download/0/6417-conclusions-of-the-berec-2016-3rd-contac_0.pdf

MC (17) 51

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Date/Place Event Agenda/Hyperlink

(if applicable)

Conclusions/Hyperlink

(if applicable)

6 October 2016, Vilnius (Lithuania)


7 October 2016, Vilnius (Lithuania)


12 October 2016, Brussels (Belgium)


N.A N.A

17 October 2016, Brussels (Belgium)

4th BEREC Stakeholder Forum BoR (16) 153 BoR (16) 216

17-18 November 2016, Jurmala (Latvia)

4th Contact Network meeting for 2016

BEREC CN (16) 88 Rev3 BEREC CN (16) 115

8-9 December 2016, Berlin (Germany)


8-9 December 2016, Berlin (Germany)


14 December 2016, Brussels (Belgium)


N.A N.A

http://berec.europa.eu/eng/document_register/subject_matter/berec/download/0/6193-draft-agenda-for-28th-bor-plenary-meetin_0.pdf

http://berec.europa.eu/files/document_register_store/2016/10/BoR_(16)_205_Conclusions_28th_BoR_final.pdf

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/download/0/6194-draft-agenda-for-the-28th-mc-plenary-mee_0.pdf

http://berec.europa.eu/files/document_register_store/2016/10/MC_%2816%29_126_Conclusions_28th_MC_final.pdf

http://berec.europa.eu/eng/document_register/subject_matter/berec/download/0/6181-draft-agenda-4th-berec-stakeholder-forum_0.pdf

http://berec.europa.eu/eng/document_register/subject_matter/berec/download/0/6602-4th-berec-stakeholder-forum-summary-of-p_0.pdf

http://berec.europa.eu/eng/document_register/subject_matter/contact_network_meetings/download/0/6543-draft-agenda-for-the-berec-2016-4th-cont_0.pdf

http://berec.europa.eu/eng/document_register/subject_matter/contact_network_meetings/download/0/6585-conclusions-from-the-4th-berec-contact-n_0.pdf

http://berec.europa.eu/eng/document_register/subject_matter/berec/download/0/6584-draft-agenda-for-29th-bor-plenary-meetin_0.pdf

http://berec.europa.eu/eng/document_register/subject_matter/berec/download/0/6645-conclusions-from-the-29th-berec-plenary-_0.pdf

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/download/0/6561-draft-agenda-for-the-29th-mc-plenary-mee_0.pdf

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/download/0/6663-conclusions-from-the-29th-mc-plenary-mee_0.pdf

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Table 6: Data regarding Twitter (@bereceuropaeu)

0

200

400

600

800

1000

1200

1400

1600

1800

Number of Twitter @bereceuropaeu followers

2016

2015

0

50000

100000

150000

200000

250000

300000

350000

400000

Number of Twitter @bereceuropaeu impressions

2016

2015

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Table 7: Number of followers on LinkedIn

Table 8: Data regarding BEREC YouTube Channel in 2016

0

100

200

300

400

500

600

700

Number followers for the BEREC account at LinkedIn

2016

2015

0

20

40

60

80

100

120

Number of subscribers for the BEREC YouTube channel in 2016

MC (17) 51

69

0

1000

2000

3000

4000

5000

6000

7000

Number of lifetime views on BEREC YouTube channel

2016

2015

0

20

40

60

80

100

120

Number of subscribers for the BEREC Youtube account

2016

2015

MC (17) 51

70

Table 9: Number of viewers of the live web-streaming from the BEREC public events

0

20

40

60

80

100

120

Number of lifetime views of the BEREC Youtube channel

2016

2015

0

1000

2000

3000

4000

5000

6000

Number of viewers of the live web-streaming from the BEREC public events

2016

2015

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Table 10: Number of uploaded links per section in the Information Sharing Portal (ISP)

By the end of 2016, in total 584 links to the documents by 33 NRAs were uploaded. The most frequently uploaded data by the NRAs were material on statistics and publications (48%) and decisions (17%) (please also see Figure 1-uploaded links).

No Organization Total links

1 Decision 100

2 Consultation 44

3 News/other 91

4 Analysis 65

5 Statistics/statistical reports/publications 282

6 CIRCA 1

7 EFIS 1

TOTAL ACTIVE: 584

Figure 1: Uploaded links by 31.12.2016 by NRA

Uploaded links by 31.12.2016

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Table 11: Interest and visit over time on the ISP

At the beginning of October 2016, Piwik (an open-source statistical tool for analytics of website) was linked to the ISP to analyse the interest of visitors.

Figure 2: Visits over time on the Information Sharing Portal (09.10.-31.12.2016)

In less than three months (09.10.-31.12.2016) there were 632 visits with 3min 34sec average visit duration. In total 2800 page views occurred, but 1621 of them were unique (occurred only once). In average 4,9 actions (page views, downloads, out-links and internal site searches) per visit were performed.

Figure 3 indicates visitors’ interest per subject. The visitors’ main focus concerned specific links to the documents provided under the section “View-docs” of the ISP.

Figure 3: Visitors’ pageviews

Label Unique

Pageviews Pageviews

view-doc 414 609

/index 398 646

berec 247 410

nra-links 184 286

nra 129 473

/nras 72 153

/login 68 84

/about 41 48

search 28 34

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Figure 4 indicates the visitors per country of the ISP. Visitors from the United States of America constitute the biggest number followed by visitors in countries in Europe.

Figure 4: Countries of visitors

Label Unique visitors (daily sum)

Visits

United States 171 190

United Kingdom

80 124

Denmark 19 33

France 24 27

Germany 24 26

Russia 23 26

Italy 23 25

Czech Republic

14 14

Portugal 12 13

Greece 9 11

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Annex II: Statistics on financial management

Table 1: Revenue - appropriations

Revenues in EUR

Budget 2016 Corrigendum New Appropriations 2016

1. Revenue from fees and charges

2. European Union Subsidy 4,246,000 0 4,246,000

2.a. of which “fresh” contributions in year 2014 4,072,000 0 4,072,000

2.b. of which assigned revenues deriving from previous year 2013 surplus

174,000 0 174,000

3. Third countries contribution (incl. EFTA and candidate countries)

p.m. 0 p.m.

4. Other contributions (*) p.m. 0 p.m.

5. Administrative operations p.m. 0 p.m

Of which interest generated by funds paid by the Commission by way of the EU contribution (FFR Art. 58)

p.m. 0 p.m.

6. Revenues from services rendered against payment

7. Correction of budgetary imbalances

Total revenues 4,246,000 0 4,246,000

(*) Estimated voluntary contributions from Member States or from their National Regulatory Authorities (hereinafter, NRAs). These contributions shall be used to finance

specific items of operational expenditure as defined in an agreement to be concluded between the Office and the Member States of their NRAs.

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Table 2: Expenditure - summary of the transfers

Commitment and payment appropriations in EUR

Budget Line

Budget Item Description Voted

Budget 2016

Transfers January-

September 2016

Transfers September-

December 2016

Budget with transfers

Budget 4,246,000

1 STAFF 2,402,000 -106,041 33,440 2,329,399

1 1 STAFF IN ACTIVE EMPLOYMENT 1,783,500 -197,368 -12,351 1,573,781

1 1 0 Staff in active employment 1,186,000 -183,361 -7,982 994,657

1 1 0 0 Basic salaries 780,000 -87,855 -2,592 689,553

1 1 0 1 Family allowances 204,000 -29,506 -4,955 169,538

1 1 0 2 Expatriation and foreign-residence allowances

202,000 -66,000 -434 135,566

1 1 1 Contract staff and other staff 500,000 3,564 -3,028 500,536

1 1 1 0 Contract staff 365,514 -26,042 -449 339,024

1 1 1 1 Seconded national experts 134,486 29,605 -2,579 161,512

1 1 2 Employer's social security contributions

58,000 -5,527 -29 52,444

1 1 2 0 Insurance against sickness 37,000 -2,900 298 34,398

1 1 2 1 Insurance against accidents and occupational disease

6,000 -375 -549 5,076

1 1 2 2 Insurance against unemployment 15,000 -2,252 221 12,969

1 1 2 3 Constitution or maintenance of pension rights

0 0 0 0

1 1 3 Miscellaneous allowances and grants

39,500 -12,044 -1,312 26,144

1 1 3 0 Childbirth and death allowances and grants

1,000 0 -1,000 0

1 1 3 1 Travel expenses for annual leave 38,500 -12,044 -312 26,144

1 1 3 9 Other allowances 0 0 0 0

1 1 9 Salary weightings 0 0 0 0

1 1 9 0 Salary weightings 0 0 0 0

1 1 9 1 Adjustments to remunerations 0 0 0 0

1 2 MISCELLANEOUS EXPENDITURE ON STAFF RECRUITMENT AND TRANSFER

46,000 19,485 -19,661 45,824

1 2 0 Recruitment expenses 10,000 21,000 -10,917 20,083

1 2 0 0 Travel expenses 10,000 21,000 -10,917 20,083

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Budget Line


Budget 2016

Transfers January-

September 2016


December 2016


1 2 0 1 Miscellaneous expenditure on staff recruitment

0 0 0 0

1 2 1 Expenses on entering/leaving 36,000 -1,515 -8,744 25,741

1 2 1 0 Travel expenses on entering/leaving 3,000 0 -1,933 1,067

1 2 1 1 Installation, resettlement and transfer allowances

12,000 0 -471 11,529

1 2 1 2 Removal expenses 6,000 -2,000 -4,000 0

1 2 1 3 Daily subsistence allowances 15,000 485 -2,340 13,145

1 3 MISSIONS AND DUTY TRAVEL 201,000 45,855 -12,484 234,371

1 3 0 0 Mission expenses, duty travel expenses and other ancillary expenditure

201,000 45,855 -12,484 234,371

1 4 SOCIOMEDICAL SERVICES 6,000 0 -1,000 5,000

1 4 0 Medical service 6,000 0 -1,000 5,000

1 4 0 0 Medical service 6,000 0 -1,000 5,000

1 5 TRAININGS 70,000 11,793 2,315 84,107

1 5 0 Training 70,000 11,793 2,315 84,107

1 5 0 0 Training 70,000 11,793 2,315 84,107

1 6 EXTERNAL SER VICES 290,000 16,164 75,003 381,167

1 6 0 0 External services 290,000 16,164 75,003 381,167

1 7 REPRESENTATION AND MISCELLANEOUS STAFF COSTS

5,500 -1,969 1,617 5,148

1 7 0 0 Representation, receptions and events, and miscellaneous staff expenses

5,500 -1,969 1,617 5,148

2 BUILDINGS, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE

260,505 106,041 -4,357 362,189

2 0 RENTAL OF BUILDINGS AND ASSOCIATED COSTS

85,405 -15,474 11,783 81,715

2 0 0 Buildings and associated costs 85,405 -15,474 11,783 81,715

2 0 0 0 Rent 33,000 4,012 15,449 52,461

2 0 0 1 Insurance 1,100 -120 0 980

2 0 0 2 Water, gas, electricity and heating 30,250 -6,067 -1,385 22,799

2 0 0 3 Cleaning 0 0 0 0

2 0 0 4 Fitting-out and maintenance of premises

1,055 790 0 1,845

2 0 0 5 Security and surveillance of buildings 20,000 -14,088 -2,282 3,630

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Budget Line


Budget 2016

Transfers January-

September 2016


December 2016


2 0 0 9 Other expenditure relating to the acquisition, construction or maintenance of a building

0 0 0 0

2 1 INFORMATION TECHNOLOGY PURCHASES

81,900 74,188 -5,802 150,286

2 1 0 Information technology purchases 81,900 74,188 -5,802 150,286

2 1 0 0 Computer equipment 20,500 3,222 0 23,722

2 1 0 1 Software 12,600 -5,250 0 7,350

2 1 0 2 Other external data processing services

48,800 76,216 -5,802 119,214

2 2 MOVABLE PROPERTY AND ASSOCIATED COSTS

21,000 -8,825 -2,975 9,200

2 2 0 Technical installations and electronic office equipment

1,000 -996 0 4

2 2 0 0 Technical installations and electronic office equipment

1,000 -996 0 4

2 2 1 Furniture 5,000 1,171 0 6,171

2 2 1 0 Furniture 5,000 1,171 0 6,171

2 2 9 Other movable property and associated costs

15,000 -9,000 -2,975 3,025

2 2 9 0 Books, newspapers and documentation

15,000 -9,000 -2,975 3,025

2 2 9 1 Cars, transport vehicles, and maintenance and repairs

0 0 0 0

2 2 9 9 Other movable property, and maintenance and repairs

0 0 0 0

2 3 CURRENT ADMINISTRATIVE EXPENDITURE

46,900 65,769 -6,115 106,554

2 3 0 Stationery and office supplies 6,000 6,681 0 12,681

2 3 0 0 Stationery and office supplies 6,000 6,681 0 12,681

2 3 2 Financial charges 15,500 -1,014 0 14,486

2 3 2 0 Bank charges 500 -318 0 182

2 3 2 1 Exchange rate losses 0 0 0 0

2 3 2 9 Other financial charges 15,000 -696 0 14,304

2 3 3 Legal expenses 20,000 -15,000 -4,250 750

2 3 3 0 Legal expenses 20,000 -15,000 -4,250 750

2 3 3 1 Damages 0 0 0 0

2 3 5 Other operating expenses 5,400 75,102 -1,865 78,637

2 3 5 0 Miscellaneous insurances 0 0 0 0

2 3 5 9 Other operating expenses 5,400 75,102 -1,865 78,637

2 4 POSTAGE AND TELECOMM. 21,300 -17,850 -380 3,070

2 4 0 0 Postage and delivery charges 1,300 0 -100 1,200

2 4 1 0 Telecommunication charges 20,000 -17,850 -280 1,870

MC (17) 51

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Budget Line


Budget 2016

Transfers January-

September 2016


December 2016


2 5 EXPENDITURE ON FORMAL AND OTHER MEETINGS

4,000 8,232 -867 11,365

2 5 0 0 Meetings in general 4,000 8,232 -867 11,365

3 OPERATIONAL EXPENDITURE 1,583,495 0 -29,083 1,554,412

3 0 Support to implementation of BEREC WP 2016

761,495 0 -29,083 732,412

3 0 0 Support to implementation of BEREC WP 2016

761,495 0 -29,083 732,412

3 0 0 1 Support to the BEREC Expert Working Groups

578,000 0 -29,083 548,917

3 0 0 2 Activities under Articles 7 and 7a Framework Directive

33,000 0 0 33,000

3 0 0 3 Collection exchange and transmission of information

150,495 0 0 150,495

3 1 Horizontal activities (other support not directly related to BEREC WP)

822,000 0 0 822,000

3 1 0 Horizontal activities (other support not directly related to BEREC WP)

822,000 0 0 822,000

3 1 0 1 Other support activities to BEREC 500,000 125,000 0 625,000

3 1 0 2 Provision of advice and other ad-hoc services to BEREC and other parties

322,000 -125,000 0 197,000

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Table 3: Revenue

Revenues

in EUR Budget 2016 Revenue received %

1. Revenue from fees and charges

2. European Union Subsidy 4,246,000 4,246,000.00 100.00%

3. Third countries contribution (incl. EFTA and candidate countries)

p.m. 0

4. Other contributions (*) p.m. 0

5. Administrative operations p.m. 176,33 (**) 0.004

Of which interest generated by funds paid by the Commission by way of the EU contribution (FFR Art. 58)

p.m. 156,33

Total revenues 4,246,000 4,246,176.33 100.004%

* Estimated voluntary contributions from Member States or from their NRAs

** EUR 156.33 of interest generated by funds paid by the Commission in Q4/2015 – Q2/2016 and 19.7 EUR a recovery of overpaid mission expenses from a staff member. Both amounts will be taken into account in the calculation of the budget result at the annual closure of the accounts of the agencies as foreseen in Article 20 FFR and will be recovered by the Commission in 2016 as a part of the surplus

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Table 4: Expenditure (C1 & C8)

1. Commitment and payment appropriations in EUR – C1 credits

Official Budget

Item Budget Item Description

Credit Available Com/ Payment

Amount

Commitment Accepted Amount

(EUR) % Commit

Payment Accepted Amount

(EUR) % Payment

TITLE 1

A-1100 Basic Salaries 689,552.57 689,552.57 100.00% 689,552.57 100.00%

A-1101 Family allowances 169,538.27 169,538.27 100.00% 169,538.27 100.00%

A-1102 Expatriation allowance 135,565.77 135,565.77 100.00% 135,565.77 100.00%

A-1110 Contract Staff 339,023.74 339,023.74 100.00% 339,023.74 100.00%

A-1111 Seconded National Experts 161,512.13 161,512.13 100.00% 161,512.13 100.00%

A-1120 Insurance against sickness 34,398.62 34,398.62 100.00% 34,398.62 100.00%

A-1121 Insurance against accidents 5,076.35 5,076.35 100.00% 5,076.35 100.00%

A-1122 Insurance against unemployment 12,969.07 12,969.07 100.00% 12,969.07 100.00%

A-1130 Child and other allowances 0.00 0.00

A-1131 Travel expenses for annual leave 26,144.39 26,144.39 100.00% 26,144.39 100.00%

A-11 STAFF IN ACTIVE EMPLOYMENT 1,573,780.91 1,573,780.91 100.00% 1,573,780.91 100.00%

A-1200 Travel expenses 20,083.36 20,083.36 100.00% 14,937.02 74.38%

A-1210 Travel expenses entering/leaving service

1,066.91 1,066.91 100.00% 566.91 53.14%

A-1211 Installation 11,528.59 11,528.59 100.00% 11,528.59 100.00%

A-1212 Removal expenses 0.00 0.00

A-1213 Daily subsistence allowance 13,145.10 13,145.10 100.00% 13,145.10 100.00%

A-12 MISCELLANEOUS EXPENDITURE ON STAFF RECRUITMENT AND TRANSFER

45,823.96 45,823.96 100.00% 40,177.62 87.68%

A-1300 Mission expenses 234,390.87 234,223.51 99.94% 203,244.51 86.72%

A-1400 Medical services 5,000.00 3,000.00 60.00%

MC (17) 51

81

Official Budget



Amount


(EUR) % Commit


(EUR) % Payment

A-1500 Training/language courses 84,107.40 84,107.40 100.00% 31,859.90 37.88%

A-1600 External Services 381,167.16 378,302.87 99.25% 218,652.34 57.36%

A-1700 Representation costs 5,148.06 5,148.06 100.00% 4,528.06 87.96%

TOTAL TITLE 1 C1 from 2016 credits 2,329,418.36 2,324,386.71 99.78% 2,072,243.34 88.96%

TITLE 2

A-2000 Rent 52,460.96 52,460.94 100.00% 35,342.76 67.37%

A-2001 Insurance 980.00 980.00 100.00% 980.00 100.00%

A-2002 Water, gas, electricity 22,798.62 22,798.62 100.00% 20,498.62 89.91%

A-2004 Maintenance of premises 1,844.67 1,844.67 100.00% 1,844.67 100.00%

A-2005 Security & surveillance of building 3,630.29 3,630.29 100.00% 2,830.29 77.96%

A-20 RENTAL OF BUILDINGS AND ASSOCIATED COSTS

81,714.54 81,714.52 100.00% 61,496.34 75.26%

A-2100 Computer equipment 23,722.30 23,620.83 99.57% 23,620.83 99.57%

A-2101 Software 7,350.00 7,349.40 99.99% 7,349.40 99.99%

A-2102 Other Data processing services 119,214.08 119,214.08 100.00% 88,349.08 74.11%

A-21 INFORMATION TECHNOLOGY PURCHASES

150,286.38 150,184.31 99.93% 119,319.31 79.39%

A-2200 Technical installation 4.00

A-2210 Furniture 6,171.11 6,170.91 100.00% 5,483.41 88.86%

A-2290 Books and publications 3,024.63 2,522.28 83.39% 1,525.24 50.43%

A-22 MOVABLE PROPERTY AND ASSOCIATED COSTS

9,199.74 8,693.19 94.49% 7,008.65 76.18%

A-2300 Office supply 12,681.00 12,630.63 99.60% 10,025.92 79.06%

A-2320 Bank charges 182.04 182.04 100.00% 182.04 100.00%

A-2329 Other financial charges 14,304.00 14,304.00 100.00%

MC (17) 51

82

Official Budget



Amount


(EUR) % Commit


(EUR) % Payment

A-2330 Legal expenses 750.00 750.00 100.00% 750.00 100.00%

A-2350 Miscellaneous insurances

A-2359 Other operating expenses 78,636.88 78,556.00 99.90% 45,556.00 57.93%

A-23 CURRENT ADMINISTRATIVE EXPENDITURE

106,553.92 106,422.67 99.88% 56,513.96 53.04%

A-2400 Postage and delivery charges 1,200.00 1,143.65 95.30% 1,081.97 90.16%

A-2410 Telecommunication charges 1,869.87 1,869.84 100.00% 1.98 0.11%

A-24 POSTAGE AND TELECOMMUNICATIONS

3,069.87 3,013.49 98.16% 1,083.95 35.31%

A-2500 Meeting expenditures 11,364.51 11,364.51 100.00% 11,364.51 100.00%

TOTAL TITLE 2 C1 from 2016 credits 362,188.96 361,392.69 99.78% 256,786.72 70.90%

Title 3

B3-001 Support to BEREC Working Groups 548,917.38 500,377.38 91.16% 372,988.81 67.95%

B3-002 Activities related to Article 7 and 7a Framework Directive

33,000.00 10,978.34 33.27% 10,978.34 33.27%

B3-003 Collection /transmission of information 150,495.00 130,010.00 86.39% 27,893.52 18.53%

B3-0 Support to implementation of BEREC WP

732,412.38 641,365.72 87.57% 411,860.67 56.23%

B3-101 Other support activities to BEREC 625,000.00 560,429.94 89.67% 480,680.05 76.91%

B3-102 Provision of advice and other services to BEREC

197,000.00 197,000.00 100.00% 55,975.91 28.41%

B3-1 Horizontal activities (other support not directly related to BEREC WP)

822,000.00 757,429.94 92.14% 536,655.96 65.29%

TOTAL TITLE 3 C1 from 2016 credits 1,554,412.38 1,398,795.66 89.99% 948,516.63 61.02%

Total Title 1-3 4,246,019.70 4,084,575.06 96.20% 3,277,546.69 77.19%

MC (17) 51

83

2. Payment appropriations in EUR – C8 credits

Official Budget Item

Budget Item / Description

Automatic carryover of

commitment and payment


Commitment Accepted



% Paid / Available

TITLE 1

A-11 A-1111 Seconded national experts 88.04 88.04 100.00% 88.04 100.00%

A-12 A-1200 Miscellaneous expenditure on staff recruitment and transfer

2,071.30 1,772.80 85.59% 1,772.80 85.59%

A-13 A-1300 Mission duty and travel expenses 30,066.57 25,822.17 85.88% 25,822.17 85.88%

A-14 A-1400 Medical services 893.40 871.20 97.52% 871.20 97.52%

A-15 A-1500 Training and language courses 42,765.35 39,556.92 92.50% 39,556.92 92.50%

A-16 A-1600 External Services and temporary assistance

85,875.61 78,376.86 91.27% 78,376.86 91.27%

A-17 A-1700 Representation and miscellaneous staff costs

3,376.14 3,188.92 94.45% 3,188.92 94.45%

Total TITLE 1 C8 2016 credits: 165,136.41 149,676.91 90.64% 149,676.91 90.64%

TITLE 2

A-20 A-2002 Water gas electricity and heating 2,000.00 1,899.27 94.96% 1,899.27 94.96%

A-2004 Fitting-out and maintenance of premises

545.00 545.00 100.00% 545.00 100.00%

A-2005 Security and surveillance of buildings

14,952.87 14,952.87 100.00% 14,952.87 100.00%

Total: A-20 17,497.87 17,397.14 99.42% 17,397.14 99.42%

A-21 A-2100 Computer equipment 10,917.04 10,917.04 100.00% 10,917.04 100.00%

A-2102 Other external data processing services

76,013.50 69,831.84 91.87% 69,831.84 91.87%

Total: A-21 86,930.54 80,748.88 92.89% 80,748.88 92.89%

A-22 A-2290 Books and publications 3,673.40 3,502.87 95.36% 3,502.87 95.36%

A-23 A-2300 Stationery and office supplies 2,354.37 2,354.37 100.00% 2,354.37 100.00%

MC (17) 51

84

Official Budget Item

Budget Item / Description

Automatic carryover of

commitment and payment


Commitment Accepted



% Paid / Available

A-2320 Bank charges 30.13 29.19 96.88% 29.19 96.88%

A-2329 Other financial charges 8,880.00 8,880.00 100.00% 8,880.00 100.00%

Total: A-23 11,264.50 11,263.56 99.99% 11,263.56 99.99%

A-24 A-2400 Postage and delivery charges 100.00 74.40 74.40% 74.40 74.40%

A-2410 Telecommunication charges 14,761.61 12,619.03 85.49% 12,619.03 85.49%

Total: A-24 14,861.61 12,693.43 85.41% 12,693.43 85.41%

Total TITLE 2 C8 2016 credits: 134,227.92 125,605.88 93.58% 125,605.88 93.58%

Title 3

B3-001 Support to BEREC Working Groups 45,401.27 39,890.03 87.86% 39,890.03 87.86%

B3-003 Collection /transmission of information 27,478.01 20,667.88 75.22% 20,667.88 75.22%

B3-0 Support to implementation of BEREC WP

72,879.28 60,557.91 83.09% 60,557.91 83.09%

B3-101 Other support activities to BEREC 44,900.66 43,835.80 97.63% 43,835.80 97.63%

B3-102 Provision of advice and other services to BEREC

198,812.98 191,384.56 96.26% 191,384.56 96.26%

B3-1 Horizontal activities (other support not directly related to BEREC WP)

243,713.64 235,220.36 96.52% 235,220.36 96.52%

TOTAL TITLE 3 C8 2016 credits 316,592.92 295,778.27 93.43% 295,778.27 93.43%

Total Title 1-3 C8 credits 2016 615,957.25 571,061.06 92.71% 571,061.06 92.71%

MC (17) 51

85

Table 5: Payment times

Legal Times

Maximum Payment

Time (Days)

Total Number

of Payments

Nbr of Payments

within Time Limit

Percentage

Average Payment

Times (Days)

Nbr of Late

Payments Percentage

Average Payment

Times (Days)

30 1862 1586 85.18 % 18.52 276 14.82 % 46.11

45 1 1 100.00 % 15

60 13 13 100.00 % 14.69

Total Number

of Payments 1876 1600 85.29 % 276 14.71 %

Average Payment

Time

22.55 18.49 46.11

Suspensions

Average Report

Approval Suspension

Days

Average

Payment Suspension

Days

Number of

Suspended Payments

% of Total Number

Total

Number of Payments

Amount of

Suspended Payments

% of Total Amount

Total Paid Amount

0 22 14 0.75 % 1,876 65,785.31 2.48 % 2,654,290

Target Times

Target

Payment Time (Days)

Total

Number of Payments

Nbr of Payments

within Target

Time

Percentage

Average

Payment Times (Days)

30 1 1 100.00 % 15

Total Number

of Payments 1 1 100.00 %

Average Payment Time

15 15

MC (17) 51

86

Late Interest paid in 2015

Agency GL Account Description Amount (Eur)

BEREC Office n/a n/a 0.00

MC (17) 51

87

Annex III: Organisational chart of the BEREC Office

Situation at 31.12.2016

* The Accounting Officer function has been externalised.

Administrative Manager 1 TA

MANAGEMENT COMMITTEE

Chair and Vice-Chairs

Head of Administration and Finance*

1 TA

Head of Programme

Management 1 TA

PROGRAMME MANAGEMENT

UNIT** 6 TA + 3 CA + 4 SNE

EXECUTIVE SUPPORT**

2 TA + 1 CA

ADMINISTRATION AND FINANCE

UNIT** 3 TA + 5 CA

MC (17) 51

88

Annex IV: Establishment Plan

Table 1: Information about authorised and filled in post in 2014-2016

Temporary agents

Fu

ncti

on

gro

up

an

d

gra

de

2014 2015 2016

Authorised under the EU budget

Filled as of 31/12/2014




Filled as of 31/12/ 2016

27

AD 16

AD 15

AD 14 1 1 1 1 1 1-

AD 13

AD 12

AD 11

AD 10

1 1

AD 9 2 2 2 1 1 1

AD 8

2 2

AD 7 3 3 3 3 1 1

AD 6

2 2 2 1

AD 5 5 5 3 3 3 4

Total grade AD

11 11 11 10 11 11

AST 11

AST 10

AST 9

AST 8

AST 7

AST 6

AST 5

AST 4

2 2 2 1

AST 3 4 4 2 2 2 2

AST 2

AST 1 1 1

27 According to the Commission Communication Programming of human and financial resources for decentralised agencies 2014-2020 and the Draft Budget of the EU for 2017, in 2017 the BEREC Office has to contribute with one post to the redeployment pool of Agencies. As a consequence, the post of the Budget Assistant, vacant as of September 2016, has not been filled in and the post has been cut as of January 2017.

MC (17) 51

89

Temporary agents F

un

cti

on

gro

up

an

d

gra

de

2014 2015 2016






Filled as of 31/12/ 2016

27

Total grade AST

5 5 4 4 4 3

AST/SC6

AST/SC 5

AST/SC 4

AST/SC 3

AST/SC 2

AST/SC 1

Total grade

AST/SC

GRAND TOTAL

16 16 15 14 15 14

MC (17) 51

90

Table 2: Information on the entry level for each type of post: indicative table

Key functions

Typ

e o

f

co

ntr

act

(off

icia

l, T

A o

r

CA

)

Function group, grade of

recruitment (or bottom of the

brackets if published in

brackets)

Indication whether the function is dedicated to administration support or policy (operational)

CORE FUNCTIONS

Administrative Manager (Level 1) TA AD14 TOP OPERATIONS - FIN/CONT

Head of Administration & Finance unit (Level 2)

TA AD9 RES DIR/HoA - FIN/CONT

Head of Unit - Head of Programme Management unit (Level 2)

TA AD9 TOP OPERATIONS

Senior Officer – Senior Programme Manager (Level 3)

TA AD7 GEN OPER


TA AD7 GEN OPER


TA AD7 GEN OPER

Officer – Programme Manager (Level 3)

TA AD5 GEN OPER

Officer – Programme Manager (Level 3)

TA AD5 GEN OPER

Officer - HR Officer (Level 3) TA AD5 HR

Officer - Legal and Procurement Officer, DPO (Level 3)

TA AD5 FIN/CONT - LEGAL

Officer – Executive Support Officer (Level 2 – reporting directly to Level 1)

TA AD5 GEN OPER

SNEs Programme Management SNE SNE GEN OPER




Officer - Communication Support Officer (Level 2 - reporting directly to Level 1)

CA FGIV PGM

MC (17) 51

91

Officer - BEREC Support Officer in Programme Management unit (Level 3)

CA FGIV GEN OPER


CA FGIV GEN OPER - PGM


CA FGIV GEN OPER - PGM

Officer – Administration and Finance Officer (Level 3)

CA FGIV FIN/CONT

Officer - Support Officer – Legal and Administration

CA FGIV FIN/CONT - GEN OPER

Assistant – Programme Management Assistant (Level 3)

TA AST3 GEN OPER - PGM

Assistant – Executive Support Assistant (Level 2 – reporting directly to Level 1)

TA AST3 GEN OPER - FIN/CONT

Budget Assistant (Level 2 – reporting directly to Level 1)

TA AST3 FIN/CONT

Officer - Budget and Finance Support Officer (level 3)

CA FGIV FIN/CONT-PGM

Assistant – Financial Assistant (Level 3)

TA AST3 FIN/CONT

Officer - IT Officer/Webmaster (Level 2 – reporting directly to Level 1)

CA FGIII ICT

Assistant – Logistics and Security Assistant (Level 3)

CA FG II LOG

Assistant – Financial Assistant (Level 3)

INT INT FIN/CONT

Officer - Programme Management Support Officer (Level 3)

INT INT GEN OPER

MC (17) 51

92

Table 3: Benchmarking against previous year results

Year 2015 201628

Job Type (sub) category % %

Administrative support and Coordination 15.5 13.33

Administrative support 13.79 11.67

Coordination 1.72 1.66

Operational 60.34 63.33

Top Level Operational Coordination 6.89 5

Programme Management & Implementation 0 10

Evaluation & Impact Assessment 0 0

General Operational 53.44 48.33

Neutral 24.1 23.33

Finance/Control 24.1 23.33

Linguistics 0 0

28 The data take into account the redistribution of tasks and the reorganisation of work implemented in 2016.

MC (17) 51

93

ANNEX V: Human and financial resources by activity

Operational activities 2016Budget

kEURFTEs

TOTAL 1,398 18.45

Support the Implementation of BEREC Work Programme 641 11.94

Set-up Expert Working Groups and provide support 500 9.47

Collection, exchange and transmission of information 130 1.55

Activities under Article 7 and 7a of the Framework Directive 11 0.92

Horizontal or Other Support 757 6.51

Assist BEREC Chair and Vice-Chairs, Plenaries and Contact Network

meetings for the Board and Management Committee560 3.81

Ensure internal and external transparency, accountability and other

horizontal support197 2.70

ANNEX VI: Specific annexes related to Part II

Table 1: 2016 electronic voting procedures of the BEREC Office MC

№ Subject Comments Round Voting Round

Start/hyperlink End Start/hyperlink End/hyperlink

1. BEREC Office MC Decision on the adoption of the Annual and Multi-annual Programming of the BEREC Office Activities for the period 2017-2019

13 January 2016

20 January 2016

21 January 2016

28 January 2016

2. BEREC Office MC Decision on the recruitment and the establishment of a reserve list for the post of Head of Administration and Finance (TA – AD9) at the BEREC Office

11 March 2016 14 March 2016 15 March 2016 16 March 2016

3. BEREC Office MC reply to ECA on the annual accounts of the BEREC Office 2015

15 June 2016 22 June 2016 23 June 2016 30 June 2016

4. BEREC Office MC Decision on the establishment of a CA Post in Budget and Finance

15 August 2016

25 August 2016

26 August 2016

2 September 2016

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/5614-launch-of-the-comments-round-on-the-annual-and-multi-annual-programming-of-the-berec-office-activities-2017-2019

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/5614-launch-of-the-comments-round-on-the-annual-and-multi-annual-programming-of-the-berec-office-activities-2017-2019

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/5624-launch-of-the-voting-round-on-the-annual-and-multi-annual-programming-of-the-berec-office-activities-2017-2019

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/5624-launch-of-the-voting-round-on-the-annual-and-multi-annual-programming-of-the-berec-office-activities-2017-2019

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/5653-report-on-the-outcome-of-e-voting-procedure-on-the-draft-annual-and-multi-annual-programming-of-the-berec-office-activities-for-the-period-2017-2019

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/5653-report-on-the-outcome-of-e-voting-procedure-on-the-draft-annual-and-multi-annual-programming-of-the-berec-office-activities-for-the-period-2017-2019

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/5967-lauch-of-a-comments-round-for-the-recruitment-and-the-establishment-of-a-reserve-list-for-the-post-of-head-of-administration-and-finance-ta-8211-ad9-at-the-berec-office

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/5970-lauch-of-a-voting-round-for-the-recruitment-and-the-establishment-of-a-reserve-list-for-the-post-of-head-of-administration-and-finance-ta-8211-ad9-at-the-berec-office

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/5971-voting-report-for-the-recruitment-and-the-establishment-of-a-reserve-list-for-the-post-of-head-of-administration-and-finance-ta-8211-ad9-at-the-berec-office

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/6095-launch-of-comments-round-of-evoting-procedure-for-the-approval-of-the-mc-reply-to-eca-on-berec-office-final-accounts-2015

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/6103-launch-of-the-voting-round-on-the-draft-mc-reply-to-ecas-preliminary-observations-on-the-berec-office-annual-accounts-for-2015

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/others/6111-voting-report-on-the-mc-reply-to-eca-on-berec-office-final-accounts-2015

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/e_voting_procedures/6142-launch-of-the-comments-round-for-the-draft-mc-decision-on-the-establishment-of-a-ca-post-in-budget-and-finance

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/e_voting_procedures/6142-launch-of-the-comments-round-for-the-draft-mc-decision-on-the-establishment-of-a-ca-post-in-budget-and-finance

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/e_voting_procedures/6171-report-on-the-outcome-of-the-berec-electronic-voting-procedure-for-the-adoption-of-mc-decision-on-the-establishment-of-a-contract-agent-post-in-budget-and-finance

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/e_voting_procedures/6171-report-on-the-outcome-of-the-berec-electronic-voting-procedure-for-the-adoption-of-mc-decision-on-the-establishment-of-a-contract-agent-post-in-budget-and-finance

Table 2: Overview of public documents adopted in 2016 by the BEREC Office MC

Decisions

Document number

Document date Document title/hyperlink to document

MC /2016/01 28 January 2016 MC Decision on the adoption of the Annual and Multiannual Programming of the BEREC Office Activities for 2017-2019

MC /2016/02 26 February 2016

MC Decision on the working language regime at the BEREC Office

MC /2016/03 26 February 2016

MC Decision of the BEREC Office MC on the termination of the appointment of the Interim Accounting Officer and on the appointment of the Commission Accounting Officer as the BEREC Office Accounting Officer

MC /2016/04 16 March 2016 BEREC Office MC Decision on the recruitment and the establishment of a reserve list for the post of Head of Administration and Finance (TA – AD9) at the BEREC Office

MC /2016/05 3 June 2016 BEREC Office MC Decision on the Rules governing the Traineeship Programme of the BEREC Office

MC /2016/06 3 June 2016 BEREC Office MC Decision on general implementing provisions regarding Article 54 of the CEOS

MC /2016/07 3 June 2016 BEREC Office MC Decision on general implementing provisions regarding Article 87(3) of the Conditions of Employment of Other Servants of the EU

MC /2016/08 3 June 2016 BEREC Office MC Decision on the Rules governing the Traineeship Programme of the BEREC Office

MC /2016/09 2 September 2016

MC Decision on the establishment of a Contractual Agent Post in Budget and Finance

MC /2016/10 7 October 2016 Decision of the BEREC Office MC on the non-application of the Commission Decision on the maximum duration for the recourse to non-permanent staff in the Commission services

MC /2016/11 7 October 2016 Decision of the BEREC Office MC on the setting up a Staff Committee and repealing Decision MC/2012/8

MC /2016/12 7 October 2016 Decision of the BEREC Office MC on the designation of two Reporting Officers to appraise the Administrative Manager of the BEREC Office

MC /2016/13 7 October 2016 BEREC Office MC Decision on financing decision for the purchase of a Study on NN

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/5657-mc-decision-on-the-adoption-of-the-annual-and-multiannual-programming-of-the-berec-office-activities-for-2017-2019



http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/5747-mc-decision-on-the-working-language-regime-at-the-berec-office

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/5747-mc-decision-on-the-working-language-regime-at-the-berec-office

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/5749-mc-decision-of-the-berec-office-mc-on-the-termination-of-the-appointment-of-the-interim-accounting-officer-and-on-the-appointment-of-the-commission-accounting-officer-as-the-berec-office-accounting-officer





http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/5973-berec-office-mc-decision-on-the-recruitment-and-the-establishment-of-a-reserve-list-for-the-post-of-head-of-administration-and-finance-ta-8211-ad9-at-the-berec-office




http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6071-berec-office-mc-decision-on-the-rules-governing-the-traineeship-programme-of-the-berec-office


http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6069-berec-office-mc-decision-on-general-implementing-provisions-regarding-article-54-of-the-ceos

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6069-berec-office-mc-decision-on-general-implementing-provisions-regarding-article-54-of-the-ceos

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6070-berec-office-mc-decision-on-general-implementing-provisions-regarding-article-873-of-the-conditions-of-employment-of-other-servants-of-the-eu







http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6515-decision-of-the-berec-office-mc-on-the-non-application-of-the-commission-decision-on-the-maximum-duration-for-the-recourse-to-non-permanent-staff-in-the-commission-services




http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6516-decision-of-the-berec-office-mc-on-the-setting-up-a-staff-committee-and-repealing-decision-mc20128

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6516-decision-of-the-berec-office-mc-on-the-setting-up-a-staff-committee-and-repealing-decision-mc20128

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6517-decision-of-the-management-committee-of-the-office-of-the-body-of-european-regulators-for-electronic-communications-berec-office-on-the-designation-of-two-reporting-officers-to-appraise-the-administrative-manager-of-the-berec-office



http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6518-berec-office-mc-decision-on-financing-decision-for-the-purchase-of-a-study-on-net-neutrality

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6518-berec-office-mc-decision-on-financing-decision-for-the-purchase-of-a-study-on-net-neutrality

MC (17) 51

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Document number


MC /2016/14 7 October 2016 Decision of the BEREC Office MC on the extension of the term of office of the Administrative Manager of the BEREC Office

MC /2016/15 9 December 2016

MC Decision on the policy on protecting the dignity of the person and preventing psychological harassment and sexual harassment

MC /2016/16 9 December 2016

MC Decision on the adoption of the Annual and Multiannual Programming of the BEREC Office Activities for 2017-2019

BEREC Office MC Opinions

Document number


MC (16) 63 22 June 2016 BEREC Office MC Opinion concerning the final accounts for 2015

BEREC Office Work Programme

Document number


MC (16) 136 5 December 2016

Annual and Multiannual Programming of the BEREC Office Activities 2017-2019

BEREC Office Consolidated Activity Report 2015

Document number


MC (16) 62 3 June, 2016 2015 Consolidated Annual Activity Report of the BEREC Office

BEREC Office budget

Document number


MC (16) 130 2 December 2016

BEREC Office Budget and Establishment Plan for 2017

Agendas for the 2016 meetings of the BEREC Office MC

Document number


MC (16) 17 12 February 2016

Draft Agenda of the 26th Meeting of the BEREC Office MC in Rotterdam (The Netherlands)

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6520-decision-of-the-management-committee-of-the-office-of-the-berec-office-on-the-extension-of-the-term-of-office-of-the-administrative-manager-of-the-berec-office



http://berec.europa.eu/eng/document_register/subject_matter/berec_office/decisions_of_the_management_committee/6591-mc-decision-on-the-policy-on-protecting-the-dignity-of-the-person-and-preventing-psychological-harassment-and-sexual-harassment






http://berec.europa.eu/eng/document_register/subject_matter/berec_office/budget_of_the_office/final_accounts/6072-berec-office-mc-opinion-concerning-the-final-accounts-for-2015

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/budget_of_the_office/final_accounts/6072-berec-office-mc-opinion-concerning-the-final-accounts-for-2015

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/office_annual_work_programmes/6594-annual-and-multiannual-programming-of-the-berec-office-activities-2017-2019

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/office_annual_work_programmes/6594-annual-and-multiannual-programming-of-the-berec-office-activities-2017-2019

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/office_annual_activity_report/6084-2015-consolidated-annual-activity-report-of-the-berec-office

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/office_annual_activity_report/6084-2015-consolidated-annual-activity-report-of-the-berec-office

http://berec.europa.eu/eng/document_register/subject_matter/berec_office/budget_of_the_office/annual_budget_of_the_office/6593-budget-of-the-berec-office-for-2017

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/agendas/5689-draft-agenda-of-the-26th-meeting-of-the-berec-office-management-committee-in-rotterdam-the-netherlands

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/agendas/5689-draft-agenda-of-the-26th-meeting-of-the-berec-office-management-committee-in-rotterdam-the-netherlands

MC (17) 51

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Document number


MC (16) 58 19 May 2016 Draft Agenda of the 27th MC plenary meeting (3 June 2016, Vienna)

MC (16) 102 22 September 2016

Draft Agenda of the 28th MC plenary meeting (7 October 2016, Vilnius, Lithuania)

MC (16) 128 21 November 2016

Draft Agenda of the 29th MC plenary meeting (8-9 December 2016, Berlin, Germany)

Conclusions for the 2016 meetings of the BEREC Office MC

Document number


MC (16) 40 29 February, 2016

Conclusions of the 26th plenary meeting of the BEREC Office MC, 26 February 2016, Rotterdam (The Netherlands)

MC (16) 79 3 June, 2016 Conclusions of the 27th plenary meeting of the BEREC Office MC, 3 June 2016, Vienna (Austria)

MC (16) 126 7 October, 2016 Conclusions from the 28th BEREC Office MC plenary meeting, 7 October 2016, Vilnius (Lithuania)

MC (16) 142 9 December, 2016

Conclusions from the 29th BEREC Office MC plenary meeting, 8 December 2016, Berlin (Germany)

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/agendas/6047-draft-agenda-for-the-27th-mc-plenary-meeting-3-june-2016-vienna

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/agendas/6047-draft-agenda-for-the-27th-mc-plenary-meeting-3-june-2016-vienna

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/agendas/6194-draft-agenda-for-the-28th-mc-plenary-meeting-7-october-2016-vilnius-lithuania

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/agendas/6194-draft-agenda-for-the-28th-mc-plenary-meeting-7-october-2016-vilnius-lithuania

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/agendas/6561-draft-agenda-for-the-29th-mc-plenary-meeting-8-9-december-2016-berlin-germany

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/agendas/6561-draft-agenda-for-the-29th-mc-plenary-meeting-8-9-december-2016-berlin-germany

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/meeting_conclusions/5997-conclusions-of-the-26th-plenary-meeting-of-the-berec-office-management-committee-26-february-2016-rotterdam-the-netherlands



http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/meeting_conclusions/6102-conclusions-of-the-27th-plenary-meeting-of-the-berec-office-management-committee-3-june-2016-vienna-austria

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/meeting_conclusions/6102-conclusions-of-the-27th-plenary-meeting-of-the-berec-office-management-committee-3-june-2016-vienna-austria

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/meeting_conclusions/6549-conclusions-from-the-28th-berec-office-mc-plenary-meeting-7-october-2016-vilnius-lithuania

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/meeting_conclusions/6549-conclusions-from-the-28th-berec-office-mc-plenary-meeting-7-october-2016-vilnius-lithuania

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/meeting_conclusions/6663-conclusions-from-the-29th-mc-plenary-meeting-8december-2016-berlin-germany

http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/management_committee_meetings/meeting_conclusions/6663-conclusions-from-the-29th-mc-plenary-meeting-8december-2016-berlin-germany

MC (17) 51

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ANNEX VII: Final annual accounts (MC (17) 50)

Presented in a separate file.

Annual accounts of the Office of the Body of European Regulators for Electronic Communications

(BEREC Office)

Financial year 2016

Ref. Ares(2017)2929197 - 12/06/2017

MC (17) 50

Ref. Ares(2017)3257320 - 29/06/2017

CONTENTS

CERTIFICATION OF THE ACCOUNTS .................................................................... 3

BACKGROUND INFORMATION ON BEREC OFFICE .................................................. 4

FINANCIAL STATEMENTS AND EXPLANATORY NOTES ............................................ 5

BALANCE SHEET ....................................................................................................... 7

STATEMENT OF FINANCIAL PERFORMANCE ................................................................... 8

CASHFLOW STATEMENT ............................................................................................. 9

STATEMENT OF CHANGES IN NET ASSETS ................................................................. 10

NOTES TO THE FINANCIAL STATEMENTS .................................................................... 11

REPORTS ON THE IMPLEMENTATION OF THE BUDGET ......................................... 25

CERTIFICATION OF THE ACCOUNTS

The annual accounts of BEREC Office, the Office of the Body of European Regulators for Electronic Communications, for the year 2016 have been prepared in accordance with Title IX of the BEREC Office

Financial Regulation and the accounting rules adopted by myself in my capacity as the Commission's Accounting Officer, as are to be applied by all the institutions and union bodies.

In line with Article 50(2) of the BEREC Office Financial Regulation, I have been nominated as the new

Accounting Officer of BEREC Office with effect of 18 April 2016.

Therefore, I acknowledge my responsibility for the preparation and presentation of the annual accounts of BEREC Office in accordance with Article 99 of the BEREC Office Financial Regulation.

I have obtained from the Authorising Officers, who certified its reliability, all the information necessary for the production of the accounts that show BEREC Office'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 BEREC Office.

[signed]

Rosa ALDEA BUSQUETS

Accounting Officer

12 June 2017

Annual accounts of the Office of the Body of European Regulators for Electronic Communications for 2016

4

BACKGROUND INFORMATION ON BEREC OFFICE

The BEREC Office, an EU Agency based in Riga, was established by Regulation (EC) No 1211/20091 (hereinafter the 'Regulation') to provide professional and administrative support to the Body of European Regulators for Electronic Communications (BEREC).

With the same legal act the legislator established BEREC with the objective of contributing to the

development and better functioning of the internal market for electronic communications networks and services. BEREC has no legal personality and is composed of the Board of Regulators. The Board of Regulators is composed of one representative of the National Regulatory Authority (NRA) established in

each Member State with primary responsibility for overseeing the day-to-day operation of the markets for electronic communications networks and services.

BEREC acts as an exclusive forum for cooperation among NRAs, and between NRAs and the Commission,

in the exercise of the full range of their responsibilities under the EU regulatory framework for electronic communications. BEREC also serves as a body for reflection, debate and advice for the European Parliament, the Council and the Commission in the electronic communications field.

The BEREC Office comprises a Management Committee and an Administrative Manager.

The BEREC Office, under the guidance of the Board of Regulators, performs the following tasks:

- Providing professional and administrative support services to BEREC; - Collecting and exchanging information from NRAs in relation to all BEREC tasks;

- Disseminating regulatory best practice among NRAs; - Assisting the Chair in the preparation of the work of the Board of Regulators; - Setting up EWGs (Expert Working Groups), upon request of the Board of Regulators, providing them

with the support needed to ensure their smooth functioning.

Following the Article 50 of the BEREC Office Financial Regulation the Management Committee appoints the Accounting Officer who is, amongst other tasks, responsible for preparation of the annual accounts of BEREC Office which are ultimately consolidated in those of the EU. Following the Article 94 of the BEREC

Financial Regulation the annual accounts shall be prepared in accordance with the accounting rules adopted by the Commission's Accounting Officer (EU Accounting Rules, EAR) that are based on the International Public Sector Accounting Standards (IPSAS). Following the decision of the BEREC Office

Management Committee No MC/2016/03 of 26 February 2016, the Accounting Officer of the Commission shall as of 18 April 2016 also act as the Accounting Officer of the BEREC Office.

BEREC Office is financed as follows: (a) Annual balancing subsidy from the partner DG, DG Connect (b) European Community assigned revenues deriving from previous years' surpluses (c) Contribution from EFTA Member States

(d) Voluntary contribution from the NRAs of the EU Member States in accordance with Article 5(2) of the BEREC Regulation Currently the contribution from EFTA Member States and voluntary contribution from the NRAs of the EU

Member States have not been collected.

1 Regulation (EC) No 1211/2009 of the European Parliament and of the Council of 25 November 2009 establishing the Body of European Regulators for Electronic Communications (BEREC) and the Office




5

THE BEREC OFFICE

FINANCIAL YEAR 2016

FINANCIAL STATEMENTS AND

EXPLANATORY NOTES

It should be noted that due to the rounding of figures into thousands of euros, some financial data in the

tables below may appear not to add-up.


6

CONTENTS

BALANCE SHEET ............................................................................................... 7

STATEMENT OF FINANCIAL PERFORMANCE .......................................................... 8

CASHFLOW STATEMENT .................................................................................... 9

STATEMENT OF CHANGES IN NET ASSETS ......................................................... 10

NOTES TO THE FINANCIAL STATEMENTS ........................................................... 11

1. SIGNIFICANT ACCOUNTING POLICIES ............................................................... 12

2. NOTES TO THE BALANCE SHEET ....................................................................... 19

3. NOTES TO THE STATEMENT OF FINANCIAL PERFORMANCE .................................. 21

4. OTHER SIGNIFICANT DISCLOSURES ................................................................. 23

5. FINANCIAL INSTRUMENTS DISCLOSURES .......................................................... 24


7

BALANCE SHEET

EUR '000

Note 31.12.2016 31.12.2015

NON-CURRENT ASSETS

Intangible assets – 0

Property, plant and equipment 2.1 65 65

65 65

CURRENT ASSETS

Exchange receivables and non-exchange recoverables 2.2 1 085 60

Cash and cash equivalents 2.3 – 787

1 085 847

TOTAL ASSETS 1 150 912

CURRENT LIABILITIES

Payables 2.4 (207) (220)

Accrued charges and deferred income 2.5 (338) (244)

(545) (464)

TOTAL LIABILITIES (545) (464)

NET ASSETS 605 448

Accumulated surplus 448 544

Economic result of the year 157 (96)

NET ASSETS 605 448


8

STATEMENT OF FINANCIAL PERFORMANCE

EUR '000

Note 2016 2015

REVENUE

Revenue from non-exchange transactions

Subsidy from the Commission 3.1 4 039 3 797

Total 4 039 3 797

Revenue from exchange transactions

Financial income 0 2

Other exchange revenue 0 5

Total 0 7

4 039 3 804

EXPENSES

Operating costs 3.2 (1 288) (1 155)

Staff costs 3.3 (1 612) (1 702)

Finance costs – (11)

Other expenses 3.4 (983) (1 031)

(3 882) (3 899)

ECONOMIC RESULT OF THE YEAR 157 (96)


9

CASHFLOW STATEMENT2

EUR '000

Note 2016 2015


Depreciation and amortization 21 15

Operating activities

(Increase)/decrease in exchange receivables and

non-exchange recoverables

(1 025) 3

Increase/(decrease) in payables (13) 46

Increase/(decrease) in accrued charges and deferred income

94 (176)

Investing activities

(Increase)/decrease in intangible assets and property,

plant and equipment

(21) (52)

NET CASHFLOW (787) (260)

Net increase/(decrease) in cash and cash equivalents (787) (260)

Cash and cash equivalents at the beginning of the

year

2.3 787 1 047

Cash and cash equivalents at year-end 2.3 – 787

2 Following the appointment of the Accounting Officer of the Commission as the Accounting Officer of BEREC Office, the treasury of BEREC Office was integrated into the Commission's treasury system. Because of this, BEREC Office does not have any bank accounts of its own. All payments and receipts are processed via the Commission's treasury system and registered on intercompany accounts which are presented under the heading exchange receivables.


10

STATEMENT OF CHANGES IN NET ASSETS

EUR '000

Accumulated

Surplus/(Deficit)

Economic result

of the year

Net

Assets BALANCE AS AT 31.12.2014 99 445 544

Allocation of the 2014 economic result

445 (445) –

Economic result of the year – (96) (96)

BALANCE AS AT 31.12.2015 544 (96) 448 Allocation of the 2015 economic result

(96) 96 –

Economic result of the year – 157 157

BALANCE AS AT 31.12.2016 448 157 605


11

NOTES TO THE FINANCIAL STATEMENTS


12

1. SIGNIFICANT ACCOUNTING POLICIES

1.1. ACCOUNTING PRINCIPLES

The objective of financial statements is to provide information about financial position, performance and

cashflows of an entity that is useful to a wide range of users.

The overall considerations (or accounting principles) to be followed when preparing the financial

statements are laid down in EU Accounting Rule 1 'Financial Statements' and are the same as those described in IPSAS 1: fair presentation, accrual basis, going concern, consistency of presentation, materiality, aggregation, offsetting and comparative information. The qualitative characteristics of financial reporting are relevance, reliability, understandability and comparability.

1.2. BASIS OF PREPARATION

1.2.1. Reporting period

Financial statements are presented annually. The accounting year begins on 1 January and ends on 31 December.

1.2.2. Currency and basis for conversion

The annual accounts are presented in thousands of euros, the euro being the EU's functional and reporting currency. Foreign currency transactions are translated into euros using the exchange rates

prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the re-translation at year-end exchange rates of

monetary assets and liabilities denominated in foreign currencies are recognised in the statement of

financial performance. Different conversion methods apply to property, plant and equipment and intangible assets, which retain their value in euros at the date when they were purchased.

Year-end balances of monetary assets and liabilities denominated in foreign currencies are translated into euros on the basis of the European Central Bank (ECB) exchange rates applying on 31 December.

Euro exchange rates

Currency 31.12.2016 31.12.2015 Currency 31.12.2016 31.12.2015 BGN 1.9558 1.9558 PLN 4.4103 4.2639

CZK 27.0210 27.0230 RON 4.5390 4.5240

DKK 7.4344 7.4626 SEK 9.5525 9.1895

GBP 0.8562 0.7340 CHF 1.0739 1.0835

HRK 7.5597 7.6380 JPY 123.4000 131.0700

HUF 309.8300 315.9800 USD 1.0541 1.0887

1.2.3. Use of estimates

In accordance with IPSAS and generally accepted accounting principles, the financial statements necessarily include amounts based on estimates and assumptions by management based on the most

reliable information available. Significant estimates include, but are not limited to; accrued and deferred income and charges, provisions, financial risk on accounts receivables, contingent assets and liabilities, and degree of impairment of assets. Actual results could differ from those estimates.

Reasonable estimates are essential part of the preparation of financial statements and do not undermine

their reliability. An estimate may need revision if changes occur in the circumstances on which the estimate was based or as a result of new information or more experience. By its nature, the revision of an estimate does not relate to prior periods and is not the correction of an error. The effect of a change in

accounting estimate shall be recognised in the surplus or deficit in the periods in which it becomes known.


13

1.3. BALANCE SHEET

1.3.1. Intangible assets

Acquired computer software licences are stated at historical cost less accumulated amortisation and

impairment losses. The assets are amortised on a straight-line basis over their estimated useful lives.

The estimated useful lives of intangible assets depend on their specific economic lifetime or legal lifetime determined by an agreement. Internally developed intangible assets are capitalised when the relevant criteria of the EU accounting rules are met. The costs capitalisable include all directly attributable costs

necessary to create, produce, and prepare the asset to be capable of operating in the manner intended by management. Costs associated with research activities, non-capitalisable development costs and maintenance costs are recognised as expenses as incurred.

1.3.2. Property, plant and equipment

All property, plant and equipment are stated at historical cost less accumulated depreciation and impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition or

construction of the asset. Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits or service potential associated with the item will flow to the entity and its cost can be measured reliably. Repairs

and maintenance costs are charged to the statement of financial performance during the financial period in which they are incurred. Land and works of art are not depreciated as they are deemed to have an indefinite useful life. Assets under construction are not depreciated as these assets are not yet available for use. Depreciation on other assets is calculated using the straight-line method to allocate their cost

less their residual values over their estimated useful lives, as follows:

Type of asset Straight line depreciation rate Buildings 4 % to 10 %

Plant and equipment 10 % to 25 %

Furniture and vehicles 10 % to 25 %

Computer hardware 25 % to 33 %

Other 10 % to 33 %

Gains or losses on disposals are determined by comparing proceeds less selling expenses with the carrying amount of the disposed asset and are included in the statement of financial performance.

Leases

Leases of tangible assets, where the entity has substantially all the risks and rewards of ownership, are classified as finance leases. Finance leases are capitalised at the inception of the lease at the lower of the fair value of the leased asset and the present value of the minimum lease payments. The interest

element of the finance lease payment is charged to statement of financial performance over the period of the lease at a constant periodic rate in relation to the balance outstanding. The rental obligations, net of finance charges, are included in financial liabilities (non-current and current). The interest element of the

finance cost is charged to the statement of financial performance over the lease period so as to produce a constant periodic interest rate on the remaining balance of the liability for each period. The assets held under finance leases are depreciated over the shorter of the assets' useful life and the lease term.

Leases where the lessor retains a significant portion of the risks and rewards inherent to ownership are

classified as operating leases. Payments made under operating leases are charged to the statement of financial performance on a straight-line basis over the period of the lease.

1.3.3. Impairment of non-financial assets

Assets that have an indefinite useful life are not subject to amortisation/depreciation and are tested annually for impairment. Assets that are subject to amortisation/depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be

recoverable. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's fair value less costs to sell and its value in use.


14

Intangible assets and property, plant and equipment residual values and useful lives are reviewed, and adjusted if appropriate, at least once per year. An asset's carrying amount is written down immediately

to its recoverable amount if the asset's carrying amount is greater than its estimated recoverable amount. If the reasons for impairments recognised in previous years no longer apply, the impairment losses are reversed accordingly.

1.3.4. Financial assets

The financial assets are classified in the following categories: financial assets at fair value through profit or loss; loans and receivables; held-to-maturity investments; and available for sale financial assets. The

classification of the financial instruments is determined at initial recognition and re-evaluated at each balance sheet date.

(i) Financial assets at fair value through profit or loss

A financial asset is classified in this category if acquired principally for the purpose of selling in the short term or if so designated by the entity. Derivatives are also categorised in this category. Assets in this category are classified as current assets if they are expected to be realised within 12 months of the balance sheet date. During this financial year, the entity did not hold any investments in this category.

(ii) Loans and receivables

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They arise when the entity provides money, goods or services directly to

a debtor with no intention of trading the receivable. They are included in non-current assets, except for maturities within 12 months of the balance sheet date. Loans and receivables include term deposits with the original maturity above three months.

(iii) Held-to-maturity investments

Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments

and fixed maturities that the entity has the positive intention and ability to hold to maturity. During this financial year, the entity did not hold any investments in this category.

(iv) Available for sale financial assets

Available for sale financial assets are non-derivatives that are either designated in this category or not classified in any of the other categories. They are classified as either current or non-current assets,

depending on the period of time the entity expects to hold them, which is usually the maturity date.

Initial recognition and measurement

Purchases and sales of financial assets at fair value through profit and loss, held-to-maturity and

available for sale are recognised on trade date - the date on which the entity commits to purchase or sell the asset. Cash equivalents, loans and term deposits are recognised at settlement date. Financial instruments are initially recognised at fair value. For all financial assets not carried at fair value through profit and loss transaction costs are added to the fair value at initial recognition.

Financial instruments are derecognised when the rights to receive cashflows from the investments have expired or the entity has transferred substantially all risks and rewards of ownership to another party.

Subsequent measurement

Financial assets at fair value through profit and loss are subsequently carried at fair value with gains and losses arising changes in the fair value being included in the statement of financial performance in the period in which they arise.

Loans and receivables and held-to maturity investments are carried at amortised cost using the effective interest method.

Available for sale financial assets are subsequently carried at fair value. Gains and losses arising from changes in the fair value being recognised in the fairs value reserve. Interest on available for sale


15

financial assets calculated using the effective interest method is recognised in the statement of financial performance.

The entity assesses at each balance sheet date whether there is objective evidence that a financial asset is impaired and whether an impairment loss should be recorded in the statement of financial performance.

1.3.5. Pre-financing amounts

Pre-financing is a payment intended to provide the beneficiary with a cash advance, i.e. a float. It may be split into a number of payments over a period defined in the particular contract, decision, agreement or

basic legal act. The float or advance is either used for the purpose for which it was provided during the period defined in the agreement or it is repaid. If the beneficiary does not incur eligible expenditure, he has the obligation to return the pre-financing advance to the entity. The amount of the pre-financing may

be reduced (wholly or partially) by the acceptance of eligible costs (which are recognised as expenses).

Pre-financing is, on subsequent balance sheet dates, measured at the amount initially recognised on the balance sheet less eligible expenses (including estimated amounts where necessary) incurred during the period.

1.3.6. Receivables and recoverables

As the EU accounting rules require a separate presentation of exchange and non-exchange transactions,

for the purpose of drawing up the accounts, receivables are defined as stemming from non-exchange transactions and recoverables are defined as stemming from exchange transactions (when the entity receives value from another entity without directly giving approximately equal value in exchange).

Receivables from exchange transactions meet the definition of financial instruments and are thus classified as loans and receivables and measured accordingly (see 1.3.4 above).

Recoverables from non-exchange transactions are carried at original amount (adjusted for interests and penalties) less write-down for impairment. A write-down for impairment is established when there is

objective evidence that the entity will not be able to collect all amounts due according to the original terms of the recoverables. The amount of the write-down is the difference between the asset's carrying amount and the recoverable amount. The amount of the write-down is recognised in the statement of

financial performance.

1.3.7. Cash and cash equivalents

Cash and cash equivalents are financial instruments and classified and include cash at hand, deposits

held at call or at short notice with banks, and other short-term highly liquid investments with original maturities of three months or less.


16

1.3.8. Provisions

Provisions are recognised when the entity has a present legal or constructive obligation towards third parties as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are not recognised for future operating losses. The amount of the provision is the best estimate of the expenditure expected to

be required to settle the present obligation at the reporting date. Where the provision involves a large

number of items, the obligation is estimated by weighting all possible outcomes by their associated probabilities ('expected value' method).

1.3.9. Payables

Included under accounts payable are both amounts related to exchange transactions such as the

purchase of goods and services and non-exchange transactions related e.g. to cost claims from beneficiaries, grants or other EU funding.

Where grants or other funding is provided to the beneficiaries, the cost claims are recorded as payables for the requested amount when the cost claim is received. Upon verification and acceptance of the

eligible costs, the payables are valued at the accepted and eligible amount.

Payables arising from the purchase of goods and services are recognised at invoice reception for the original amount and corresponding expenses are entered in the accounts when the supplies or services

are delivered and accepted by the entity.

1.3.10. Accrued and deferred income and charges

Transactions and events are recognised in the financial statements in the period to which they relate. At

year-end, if an invoice is not yet issued but the service has been rendered, the supplies have been delivered by the entity or a contractual agreement exists (e.g. by reference to a contract), an accrued

income will be recognised in the financial statements. In addition, at year-end, if an invoice is issued but

the services have not yet been rendered or the goods supplied have not yet been delivered, the revenue will be deferred and recognised in the subsequent accounting period.

Expenses are also accounted for in the period to which they relate. At the end of the accounting period,

accrued expenses are recognised based on an estimated amount of the transfer obligation of the period. The calculation of accrued expenses is done in accordance with detailed operational and practical guidelines issued by the Accounting Officer which aim at ensuring that the financial statements provide a faithful representation of the economic and other phenomena they purport to represent. By analogy, if a

payment has been made in advance for services or goods that have not yet been received, the expense will be deferred and recognised in the subsequent accounting period.


17

1.4. STATEMENT OF FINANCIAL PERFORMANCE

1.4.1. Revenue

Revenue comprises gross inflows of economic benefits or service potential received and receivable by the

entity, which represents an increase in net assets, other than increases relating to contributions from

owners.

Depending on the nature of the underlying transactions in the statement of financial performance it is distinguished between:

(i) Revenue from non-exchange transactions Revenue from non-exchange transactions are taxes and transfers because the transferor provides

resources to the recipient entity without the recipient entity providing approximately equal value directly in exchange. Transfers are inflows of future economic benefits or service potential from non-exchange transactions,

other than taxes. The entity shall recognise an asset in respect of transfers when the entity controls the resources as a result of a past event (the transfer) and expects to receive future economic benefits or service potential from those resources, and when the fair value can be reliably measured. An inflow of

resources from a non-exchange transaction recognised as an asset (i.e. cash) is also recognised as revenue, except to the extent that the entity has a present obligation in respect of that transfer (condition), which needs to be satisfied before the revenue can be recognised. Until the condition is met

the revenue is deferred and recognised as a liability (pre-financing received).

(ii) Revenue from exchange transactions

Revenue from the sale of goods and services is recognised when the significant risk and rewards of

ownership of the goods are transferred to the purchaser. Revenue associated with a transaction involving the provision of services is recognised by reference to the stage of completion of the transaction at the

reporting date.

1.4.2. Expenses

Expenses are decreases in economic benefits or service potential during the reporting period in the form of outflows or consumption of assets or incurrence of liabilities that result in decreases in net

assets/equity. They include both the expenses from exchange transactions and expenses from non-exchange transactions.

Expenses from exchange transactions arising from the purchase of goods and services are recognised

when the supplies are delivered and accepted by the entity. They are valued at original invoice amount. Furthermore, at the balance sheet date expenses related to the service delivered during the period for which an invoice has not yet been received or accepted are recognised in the statement of financial

performance.

Expenses from non-exchange transactions account for the majority of the entity's operating expenses. They relate to transfers to beneficiaries and can be of three types: entitlements, transfers under agreement and discretionary grants, contributions and donations. Transfers are recognised as expenses

in the period during which the events giving rise to the transfer occurred, as long as the nature of the transfer is allowed by regulation or an agreement has been signed authorising the transfer; any eligibility criteria have been met by the beneficiary; and a reasonable estimate of the amount can be made.

When a request for payment or cost claim is received and meets the recognition criteria, it is recognised as an expense for the eligible amount. At year-end, incurred eligible expenses due to the beneficiaries

but not yet reported are estimated and recorded as accrued expense.


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1.5. CONTINGENT ASSETS AND LIABILITIES

1.5.1. Contingent assets

A contingent asset is a possible asset that arises from past events and of which the existence will be

confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly

within the control of the entity. A contingent asset is disclosed when an inflow of economic benefits or service potential is probable.

1.5.2. Contingent liabilities

A contingent liability is a possible obligation that arises from past events and of which the existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or a present obligation that arises from past events but is not recognised

because: it is not probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation or, in the rare circumstances where the amount of the obligation cannot be measured with sufficient reliability.


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2. NOTES TO THE BALANCE SHEET

ASSETS

2.1. PROPERTY, PLANT AND EQUIPMENT

EUR '000

Furniture and

vehicles

Computer

hardware Other Total

Gross carrying amount at 31.12.2015 15 57 49 121

Additions – 14 7 21 Gross carrying amount at 31.12.2016 15 71 55 141 Accumulated depreciation at 31.12.2015 (4) (41) (10) (55) Depreciation charge of the year (2) (7) (12) (21)

Accumulated depreciation at 31.12.2016 (5) (48) (22) (76) NET CARRYING AMOUNT at 31.12.2016 10 23 32 65

NET CARRYING AMOUNT at 31.12.2015 11 16 38 65

2.2. EXCHANGE RECEIVABLES & NON-EXCHANGE RECOVERABLES

At 31.12.2016 the BEREC Office did not have any non-current receivables and recoverables. The amounts included under this heading are of a short term nature and can be broken down as follows:

EUR '000

31.12.2016 31.12.2015 Recoverables from non-exchange transactions

Member States 72 49 Total 72 49

Receivables from exchange transactions

Deferred charges relating to exchange transactions 72 11 Central treasury liaison accounts 941 – Total 1 013 11

Total 1 085 60

The heading recoverables from Member States comprises mainly VAT amounts to be recovered from the

Latvian Taxation Authorities.

In accordance with the Seat Agreement and the protocol on privileges and immunities of the European Union, the BEREC Office is entitled to VAT reimbursements for purchases with a value of more than

EUR 177.863.

The significant increase in receivables from exchange transactions is the effect of the use of the central treasury of the Commission. A corresponding decrease is noted in cash and cash equivalents. (see note

2.3).

3 The Seat Agreement between the BEREC Office and the Government of the Republic of Latvia signed at Riga on 24.02.2011. http://www.berec.europa.eu/eng/document_register/subject_matter/berec_office/others/1032-seat-agreement-between-the-berec-office-and-the-government-of-the-republic-of-latvia


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2.3. CASH AND CASH EQUIVALENTS

Following the appointment of the Accounting Officer of the Commission as the Accounting Officer of the BEREC Office, the treasury of the BEREC Office was integrated into the Commission's treasury system. Due to this the BEREC Office does not have any bank accounts of its own at 31.12.2016. All payments and receipts are processed via the Commission's treasury system and registered on intercompany

accounts which are presented under the heading receivables from exchange transactions (see note 2.2).

LIABILITIES

2.4. PAYABLES

EUR '000

31.12.2016 31.12.2015 Payables to the Commission 207 220

Total 207 220 The amount payables to the Commission comprises the unused amount of the 2016 Commission subsidy

that is to be reimbursed by the BEREC Office in 2017.

2.5. ACCRUED CHARGES AND DEFERRED INCOME

At 31.12.2016 the BEREC Office does not have any deferred income. All the amounts under this heading comprise accrued charges.

EUR '000

31.12.2016 31.12.2015 Accrued charges 338 244 Total 338 244

Accrued charges are the amounts estimated by the authorising officer of costs incurred for services and

goods delivered in year 2016 but not yet invoiced or processed by the end of the year. The basis of the accruals calculation is the open amount of budgetary commitments at year end. They include estimated operating expenses of kEUR 161, administrative expenses of kEUR 143 and staff related expenses of

kEUR 34.

The accrued administrative expenses are mainly composed of other external services (kEUR 70), missions (kEUR 31) and training expenses (kEUR 30).

The accrued staff expenses include accrued charges for untaken leave of kEUR 29.


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3. NOTES TO THE STATEMENT OF FINANCIAL PERFORMANCE

REVENUE

NON-EXCHANGE REVENUE

3.1. OTHER NON-EXCHANGE REVENUE

EUR '000

2016 2015 Subsidy of the Commission 4 039 3 797

Total 4 039 3 797

In 2016 the BEREC Office received two financial transfers corresponding to the subsidy (pre-financing) from the European Commission amounting to kEUR 4 246. The first subsidy of kEUR 2 564 was received on 11 March 2016 and the second subsidy of kEUR 1 682 on 24 October 2016. In 2015 the European Commission subsidy amounted kEUR 4 017.

The amounts included under this heading correspond to the amounts of the Commission subsidy used during 2016. Unused amounts are recorded under accounts payable (see note 2.4) and will be

reimbursed to the Commission in 2017. The corresponding accrued expense will be recorded in the financial statements of the Commission.

EXPENSES

3.2. OPERATING COSTS

Included under this heading are mostly expenses covering the BEREC Office's activities in relation to the fulfilment of its mission in support of BEREC.

3.3. STAFF COSTS

Included under this heading are expenses for salaries, other employment-related allowances and benefits. The calculations related to staff costs are, based on the service level agreement, entrusted to

the Office for Administration and Payment of Individual Entitlements (also known as the Paymaster's Office-PMO).

The staff members of the BEREC Office are part of the European Officials Pensions Scheme. The

administration of pensions is entrusted to the European Commission which also accounts for the underlying pension expenses and liabilities.

A defined benefit plan is a pension plan that generally defines an amount of benefit an employee will receive on retirement, usually dependent on one or more factors such as age and years of service. Both

BEREC Office staff and the European Commission contribute to the pension scheme in the function of the

basic salary of the staff. The contribution percentage is yearly revised to reflect the changes in staff regulation. The cost to the European Commission is not reflected in the BEREC Office's accounts.

Future benefits payable to the BEREC Office staff under the European Communities Pension Scheme are accounted for in the accounts of the European Commission. No provisions for such pensions are made in these accounts.


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3.4. OTHER EXPENSES

EUR '000

2016 2015 Property, plant and equipment related expenses 97 90 Communications & publications 18 58

Office supplies & maintenance 48 56

Missions 231 227 External IT services 37 69 External non IT services 453 431 Other 99 101

Total 983 1 031

In 2015 annual accounts the heading 'Other expenses' included the amount of kEUR 11 related to bank interest, that is now presented under the heading 'Finance costs'.

Property, plant and equipment-related expenses are the rent and related service costs of the headquarters' premises in Riga.

Other costs include recruitment costs, staff training costs, legal costs and office supplies costs.

Included under this heading are expenses of kEUR 35 relating to operating leases. The operating leases relate to the rent of offices in Riga and amounts committed to be paid during the remaining term of the lease contracts are as follows:

EUR '000

Future amounts to be paid

< 1 year 1- 5 years > 5 years Total

Buildings 43 139 – 181

IT materials and other equipment 0 – – 0

Total 43 139 – 182


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4. OTHER SIGNIFICANT DISCLOSURES

4.1 OUTSTANDING COMMITMENTS NOT YET EXPENSED

At 31.12.2016 the Outstanding commitments not yet expensed amounted to kEUR 498. The amount comprises the budgetary RAL ('Reste à Liquider') less related amounts that have been included as expenses in the 2016 statement of financial performance. The budgetary RAL is an amount representing

the open commitments for which payments and/or de-commitments have not yet been made. This is the normal consequence of the existence of multi-annual programmes.

4.2 SERVICES IN-KIND

In compliance with the Seat Agreement and the Memorandum of Understanding between the BEREC Office and the Government of the Republic of Latvia the Latvian Government charges the rent on the BEREC Office premises at the price established in accordance with the provisions of the Regulations of the

Cabinet of Ministers of the Republic of Latvia on state and local government property leasing agreements, methodology for calculation of rental expenses/lease expenses and terms for standard lease. The rental price agreed in the last amendement of the rent contract of September 2016 is of 4.61 EUR/m2. The

contract is valid until 31.03.2021.

The premises have a total gross usable space of 772.5 m2. This gross usable space is based on the needs of an estimated staff of 30 persons and meeting room space appropriate for the activities of the BEREC

Office. The monthly cost of rent is EUR 3 558.14.

According to a study published on the Latvian government's website, in the first semester of 2014 the average price for renting a square meter of office space in Riga was around 10 EUR/m2. The BEREC Office

is not in possession of more recent information regarding average price for the renting in 2016.

4.3 KEY MANAGEMENT ENTITLEMENTS

The highest ranked civil servant of the BEREC Office is the Administrative Manager, who executes the role

of the Authorising Officer.

31.12.2016 31.12.2015

Administrative Manager AD14 AD14

The Administrative Manager is remunerated in accordance with the Staff Regulations of the European

Union that is published on the Europa website which is the official document describing the rights and the obligation of all officials of the EU. The Administrative Manager has not received any preferential loans from the BEREC Office.

4.4 RELATED PARTIES

The related parties of the BEREC Office are the other EU consolidated entities and the key management personnel of the BEREC Office. Transactions between these parties take place within normal operations of

the BEREC Office and therefore no specific disclosure requirements are necessary for these transactions to be in accordance with the EU accounting rules.


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5. FINANCIAL INSTRUMENTS DISCLOSURES

5.1. CURRENCY RISKS

Exposure to currency risk at year end

At 31.12.2016 the financial assets are composed of exchange receivables and non-exchange recoverables. Their ending balances are only quoted in EUR (kEUR 1 085).

At 31.12.2016 the financial liabilities are entirely composed of accounts payable. Their ending balances are only quoted in EUR (kEUR 207).

5.2. CREDIT RISK

Financial assets that are neither past due nor impaired

At 31.12.2016 the financial assets comprise exchange receivables and non-exchange recoverables that are neither past due nor impaired of kEUR 1 085. The past due not impaired receivables relate to VAT

recoverable from a Member State (Latvia) and all amounts are past due for less than 1 year.

Financial assets by risk category

Exchange receivables of kEUR 1 013 entirely relate to entities without external credit rating that never

defaulted in the past. Non-exchange recoverables of kEUR 72 are composed of amounts due by the Member States, namely Latvia and are largely VAT related.

5.3. LIQUIDITY RISK

Maturity analysis of financial liabilities by remaining contractual maturity

The financial liabilities are mainly composed of accounts payable to consolidated entities (kEUR 207). All the accounts payable have remaining contractual maturity of less than 1 year.


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THE BEREC OFFICE

FINANCIAL YEAR 2016

REPORTS ON THE IMPLEMENTATION OF

THE BUDGET

It should be noted that due to the rounding of figures into thousands of euros, some financial data in the tables below may appear not to add-up.


26

CONTENTS

1. BUDGETARY PRINCIPLES, STRUCTURE AND IMPLEMENTATION ..................... 27

2. RESULT OF THE IMPLEMENTATION OF THE BUDGET .................................... 31

3. RECONCILIATION OF ECONOMIC RESULT WITH BUDGET RESULT ................. 32

4. IMPLEMENTATION OF BUDGET REVENUE ................................................... 33

5. IMPLEMENTATION OF BUDGET EXPENDITURE ............................................ 34

6. COMMITMENTS OUTSTANDING ................................................................ 43

7. GLOSSARY ............................................................................................ 46


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1. BUDGETARY PRINCIPLES, STRUCTURE AND IMPLEMENTATION

1.1. Budgetary principles

In Accordance with Title II of the BEREC Office Financial Regulation, the establishment and implementation of the budget of the BEREC Office shall comply with the following principles:

Principles of unity and budget accuracy

This principle means that no revenue shall be collected and no expenditure effected unless booked to a line in the BEREC Office’s budget.

An appropriation must not be entered in the budget if it is not for an item of expenditure that is

considered necessary.

No expenditure may be committed or authorised in excess of the appropriations authorised by the budget.

Principle of annuality

The appropriations entered in the budget shall be authorised for a financial year which shall run from 1 January to 31 December.

Principle of equilibrium

Revenue and payment appropriations shall be in balance.

Principle of unit of account

The budget shall be drawn up and implemented in euro and the accounts shall be presented in euro.

Principle of universality

Total revenue shall cover total payment appropriations and all revenue and expenditure shall be entered in full without any adjustment against each other.

Principle of specification

Appropriations shall be earmarked for specific purposes by title and chapter. The chapters shall be further subdivided into articles and items.

Principle of sound financial management

Budget appropriations shall be used in accordance with the principle of sound financial management, namely in accordance with the principles of economy, efficiency and effectiveness.

Principle of transparency

The budget shall be established and implemented and the accounts presented in accordance with the principle of transparency. The budget and any amending budgets shall be published in the Official Journal of the European Union.


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1.2. Structure and presentation of the budget

In accordance with Article 11 of Council Regulation (EC) No 1211/20094 establishing the BEREC Office, the revenues and resources of the Office shall consist, in particular, of:

a subsidy from the Union, entered under the appropriate headings of the general budget of the

European Union (Commission Section), as decided by the budgetary authority and in accordance with

Point 47 of the IIA of 17 May 2006;

financial contributions from Member States or from their NRAs made on a voluntary basis in accordance with Article 5(2). These contributions shall be used to finance specific items of operational

expenditure as defined in the agreement to be concluded between the Office and the Member States or their NRAs pursuant to Article 19(1)(b) of Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of

Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities.

The initial Budget of the BEREC Office for 2016, as adopted by the Management Committee of the BEREC Office (hereinafter, MC) and approved by the budgetary authority in 2015, is kEUR 4 246 including:

kEUR 4 072: main subsidy from the European Union voted by the budgetary authority;

kEUR 174: budget outturn (surplus) 2014

The budget of the BEREC Office is distributed in three Titles. Title 1 covers staff expenditure such as

salaries, training and costs associated to recruitment procedures and staff welfare. Title 2 covers the costs relating to the functioning of the BEREC Office such as administrative costs on infrastructure, equipment and IT needs. Title 3 corresponds to the organisation’s operational activities.

TITLE 1 - Staff expenses

TITLE 2 - Buildings, equipment and miscellaneous operating expenses

TITLE 3 - Operational expenses

4 OJ L 337, 18.12.2009, p. 1


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1.3. Highlights of the budgetary implementation

On the 2016 voted budget implementation:

By the end of 2016, the BEREC Office received 2 instalments from the Commission, constituting the subsidy from the Commission and amounting to kEUR 4 246 (in 2015 – kEUR 4 017).

As regards expenditure, the BEREC Office has only non-differentiated appropriations; therefore,

commitment and payment appropriations are equal.

The BEREC Office made 7 transfers of appropriations within the limits allowed to the Administrative Manager based on Article 27(1) of the Decision MC/2014/1 on the BEREC Office Financial Regulation (in

2015 – 18).

The Administrative Manager may make transfers from one chapter to another and from one article to another without limit and from one title to another up to a maximum of 10 % of the appropriations for

the financial year shown on the line from which the transfer is made.

Out of kEUR 4 246 of allowed commitment and payment appropriations, kEUR 4 085 (96.20 %) were committed and kEUR 3 278 (77.19 %) were paid (in 2015 – out of kEUR 4 017 of appropriations, kEUR 3 842 (95.65 %) and kEUR 3 226 (80.31 %) were accordingly committed and paid).

Commitments are entered in the accounts on the basis of the legal commitments entered into up to 31 December and payments on the basis of the payments made by the Accounting Officer by 31 December of that year, at the latest.

Non-differentiated appropriations corresponding to obligations duly contracted at the close of the financial year will be carried over automatically to the following financial year only.

The amount which was neither committed by the end of 2016 nor carried forward to 2017 will not be

automatically deducted from the budget of any following year. The general rule is that if the

implementation of commitment appropriations (fund source C1) in the budget for 2016 would remain below 95%, penalties amounting to a 2 % reduction in the 2018 budget would be foreseen. This indicator for the BEREC Office is 96.20 %.

The outstanding commitments at the end of the year are automatically carried forward to 2017.

The total carry-forward from 2016 to 2017 of kEUR 807 represents a percentage of 19.75 % of total commitments established in 2016 (in 2015 – 16.03 %).

Out of kEUR 616 carried forward from 2015 to 2016, kEUR 45 (7.29 %) were cancelled (in 2015 out of carried-forward kEUR 927 – kEUR 39 (4.17 %) were cancelled).

Cancellations happened mostly due to the fact that:

Title 1

- The mission expenses were based on the average amount paid to mission performers during 2015. The actual spending was lower by kEUR 4 (4.22 % of the total carried forward for this purpose appropriations); the unused appropriations had to be cancelled;

- The estimate of expenses for training delivered by the EC services was based on the average amount paid to the EC in 2014. However, the actual spending was lower by kEUR 1(2.3 % of the total carried forward for this purpose appropriations). Therefore, the unused appropriations had to be cancelled;

- Part of the amount of the travelling expenses for an on-site coaching for the year-end closure needed to

be cancelled as the travel cost was kEUR 2 less than expected (2.5 % of the total carried forward for this purpose appropriations);

- The BEREC Office has planned missions for the ICC assistant from ENISA for ex-post controls (under a SLA for sharing the ICC capacity) but the control activities were performed remotely and the amount planned for the travel was lower by kEUR 5 (5.8% of the total carried forward for this purpose appropriations) and needed to be cancelled;


30

- Carry-forwards for interim staff contracts were based on the contracts’ amount. The actual expenditure was lower by kEUR 3 (3.49 % of the total carried forward for this purpose appropriations) and unused

appropriation had to be cancelled.

Title 2

- The implementation of the Activity based costing/activity based budgeting (ABC/ABB) project was

delayed and the contract for customisation of the application had to be extended until 2017. The non-

expenses had to be cancelled (kEUR 5 – 8.13 % of the total carried forward for this purpose appropriations);

- The estimates of the needs for telecommunication services (that in accordance to contracts were in

place until October – November 2016) were done on the basis of expenses incurred in the previous period. The actual spending on these services was lower by kEUR 2 (13.54 % of the total carried forward for this purpose appropriations) Therefore, the unused appropriations had to be cancelled.

Title 3

- Reimbursement of participants/experts to EWGs, Article 7 and 7a EWGs, Chair’s and Vice-Chairs’ travel were based on the number of people invited and eligible to receive reimbursements and average costs per expert;

However, the final costs depend on the actual participation and the number of applications received and actual costs incurred. These costs were lower than estimated by kEUR 9 and were cancelled (2.37% of the total carried forward for this purpose' appropriations);

- A speaker from the USA invited to a workshop, rescheduled from December 2015 to the beginning of 2016 could not attend the event and therefore the amount of kEUR 7 needed to be cancelled (3.74% of the total carried forward for this purpose' appropriations).

The amount of cancelled carried forward appropriations from 2015 (fund source C8) will not be automatically deducted from next year's (i.e. 2017) budget. However, if the cancellation of payment

appropriations (fund source C8) in the budget exceeds 5%, a 2% reduction may be applied for the 2018 budget. This indicator for the BEREC Office is 7.29%. The 2.29 percentage point cancellation over the

target represents kEUR 14. This very low amount has led to the high cancellation rate because technical carry-overs (commitments for travel expenses reimbursements) are relatively high in the total, otherwise moderate carry-overs. The BEREC Office, due to its specific mandate, provides support to BEREC with

organising meetings, including reimbursing travel expenses, and does not run high scale projects that would generate a volume of precisely predictable carry-overs in budgetary commitments.


31

2. RESULT OF THE IMPLEMENTATION OF THE BUDGET

EUR '000

Title 2016 2015 Revenue 4 246 4 024

of which: European Community subsidy 20-0 4 246 4 017

Administrative operations and miscellaneous income 50-0 0 7 Expenditure (3 278) (3 226)

of which: Staff expenditure A-1 (2 072) (2 126) Admin expenditure A-2 (257) (171) Operational expenditure B-3 (949) (929)

Payment appropriat. carried over to the following year

(807) (616)

of which: Staff expenditure A-1 (252) (165) Admin expenditure A-2 (105) (134)

Operational expenditure B-3 (450) (317) Cancellation of unused appropr. carried over from year n-1

45 39

Evolution of assigned revenue (0) –

Exchange rate differences 0 (0) Budget result 207 220


32

3. RECONCILIATION OF ECONOMIC RESULT WITH BUDGET RESULT

EUR '000

2016 2015


Adjustment for accrual items (items not in the budgetary result but

included in the economic result)

Adjustments for accrual cut-off (net) 34 (178)

Depreciation of intangible and tangible assets 21 15

Payments made from carry-over of payment appropriations 571 888

Adjustment for budgetary items (item included in the budgetary result but not in the economic result)

Asset acquisitions (less unpaid amounts) (21) (52)

New pre-financing received in the year and remaining open as at 31 December 207 220

Payment appropriations carried over to next year (807) (616)

Cancellation of unused carried over payment appropriations from previous year 45 39

Budget result of the year 207 220

Annual accounts of the Office of the Body of European Regulators for Electronic Communication for 2016

33

4. IMPLEMENTATION OF BUDGET REVENUE

4.1. Title 20-0

EUR '000

Income appropriations Entitlements established Revenue

Initial budget

Final budget Current

year Carried Total

Current year

Carried Total % Outstanding

1 2 3 4 5=3+4 6 7 8=6+7 9=8/2 10 20-0 European Community Subsidy 4 246 4 246 4 246 – 4 246 4 246 – 4 246 100% – Total chapter 20-0 4 246 4 246 4 246 – 4 246 4 246 – 4 246 100% – Total Title 20-0 4 246 4 246 4 246 – 4 246 4 246 – 4 246 100% –

4.2. Title 50-0

EUR '000

Income appropriations Entitlements established Revenue

Initial budget

Final budget Current

year Carried Total

Current year

Carried Total % Outstanding

1 2 3 4 5=3+4 6 7 8=6+7 9=8/2 10 50-0 Administrative operations and miscellaneous

income – – 0 – 0 0 – 0 0% –

Total chapter 50-0 – – 0 – 0 0 – 0 0% – Total Title 50-0 – – 0 – 0 0 – 0 0% – GRAND TOTAL 4 246 4 246 4 246 – 4 246 4 246 – 4 246 100% –


34

5. IMPLEMENTATION OF BUDGET EXPENDITURE

5.1. Breakdown & changes in commitment appropriations

5.1.1. Title A-1

EUR '000

Budget appropriations of the year Additional appropriations

Initial adopted

budget Amending budgets

Transfers Final budget

adopted Carryover

Assigned revenue

Total Total appropr.

available 1 2 3 4=1+2+3 5 6 7=5+6 8=4+7

A-1100 Basic salaries 780 – (90) 690 – – – 690 A-1101 Family allowances 204 – (34) 170 – – – 170 A-1102 Expatriation and foreign-residence allowances 202 – (66) 136 – – – 136 A-1110 Contract staff 366 – (26) 339 – – – 339 A-1111 Seconded national experts 134 – 27 162 – – – 162 A-1120 Insurance against sickness 37 – (3) 34 – – – 34 A-1121 Insurance against accidents and occupational

disea 6 – (1) 5 – – – 5

A-1122 Insurance against unemployment 15 – (2) 13 – – – 13 A-1130 Childbirth and death allowances and grants 1 – (1) – – – – – A-1131 Travel expenses for annual leave 39 – (12) 26 – – – 26 Total chapter A-11 1 784 – (210) 1 574 – – – 1 574 A-1200 Travel expenses 10 – 10 20 – – – 20 A-1210 Travel expenses on entering/leaving 3 – (2) 1 – – – 1 A-1211 Installation resettlement and transfer allowances 12 – (0) 12 – – – 12 A-1212 Removal expenses 6 – (6) – – – – – A-1213 Daily subsistence allowances 15 – (2) 13 – – – 13 Total chapter A-12 46 – (0) 46 – – – 46 A-1300 Mission duty and travel expenses 201 – 33 234 – 0 0 234 Total chapter A-13 201 – 33 234 – 0 0 234 A-1400 Medical services 6 – (1) 5 – – – 5

Total chapter A-14 6 – (1) 5 – – – 5 A-1500 Training and language courses 70 – 14 84 – – – 84 Total chapter A-15 70 – 14 84 – – – 84 A-1600 External services 290 – 91 381 – – – 381 Total chapter A-16 290 – 91 381 – – – 381 A-1700 Representation and miscellaneous staff costs 6 – (0) 5 – – – 5 Total chapter A-17 6 – (0) 5 – – – 5 Total Title A-1 2 402 – (73) 2 329 – 0 0 2 329


35

5.1.2. Title A-2

EUR '000


Initial adopted



adopted Carryover

Assigned revenue


available 1 2 3 4=1+2+3 5 6 7=5+6 8=4+7

A-2000 Rent 33 – 19 52 – – – 52 A-2001 Insurance 1 – (0) 1 – – – 1 A-2002 Water gas electricity and heating 30 – (7) 23 – – – 23 A-2004 Fitting-out and maintenance of premises 1 – 1 2 – – – 2 A-2005 Security and surveillance of buildings 20 – (16) 4 – – – 4 Total chapter A-20 85 – (4) 82 – – – 82 A-2100 Computer equipment 21 – 3 24 – – – 24 A-2101 Software 13 – (5) 7 – – – 7 A-2102 Other external data processing services 49 – 70 119 – – – 119 Total chapter A-21 82 – 68 150 – – – 150 A-2200 Technical installations and electronic office equi 1 – (1) 0 – – – 0 A-2210 Furniture 5 – 1 6 – – – 6 A-2290 Books and publications 15 – (12) 3 – – – 3 Total chapter A-22 21 – (12) 9 – – – 9 A-2300 Stationery and office supplies 6 – 7 13 – – – 13 A-2320 Bank charges 1 – (0) 0 – – – 0 A-2329 Other financial charges 15 – (1) 14 – – – 14 A-2330 Legal expenses 20 – (19) 1 – – – 1 A-2359 Other operating expenses 5 – 73 79 – – – 79 Total chapter A-23 47 – 60 107 – – – 107 A-2400 Postage and delivery charges 1 – (0) 1 – – – 1 A-2410 Telecommunication charges 20 – (18) 2 – – – 2 Total chapter A-24 21 – (18) 3 – – – 3 A-2500 Meetings in general 4 – 7 11 – – – 11 Total chapter A-25 4 – 7 11 – – – 11 Total Title A-2 261 – 102 362 – – – 362

5.1.3. Title B-3

EUR '000


Initial adopted



adopted Carryover

Assigned revenue


available 1 2 3 4=1+2+3 5 6 7=5+6 8=4+7

B3-001 Support to the BEREC Expert Working Groups 578 – (29) 549 – – – 549 B3-002 Activities under Articles 7 and 7a Framework

Direc 33 – – 33 – – – 33

B3-003 Collection exchange and transmission of information

150 – – 150 – – – 150

Total chapter B3-0 761 – (29) 732 – – – 732 B3-101 Other support activities to BEREC 500 – 125 625 – – – 625 B3-102 Provision of advice and other ad-hoc services to

B 322 – (125) 197 – – – 197

Total chapter B3-1 822 – – 822 – – – 822 Total Title B-3 1 583 – (29) 1 554 – – – 1 554 GRAND TOTAL 4 246 – (0) 4 246 – 0 0 4 246


36

5.2. Breakdown & changes in payment appropriations

5.2.1. Title A-1

EUR '000


Initial adopted



adopted Carryover

Assigned revenue


available 1 2 3 4=1+2+3 5 6 7=5+6 8=4+7

A-1100 Basic salaries 780 – (90) 690 – – – 690 A-1101 Family allowances 204 – (34) 170 – – – 170 A-1102 Expatriation and foreign-residence allowances 202 – (66) 136 – – – 136 A-1110 Contract staff 366 – (26) 339 – – – 339 A-1111 Seconded national experts 134 – 27 162 0 – 0 162 A-1120 Insurance against sickness 37 – (3) 34 – – – 34 A-1121 Insurance against accidents and occupational

disea 6 – (1) 5 – – – 5

A-1122 Insurance against unemployment 15 – (2) 13 – – – 13 A-1130 Childbirth and death allowances and grants 1 – (1) – – – – – A-1131 Travel expenses for annual leave 39 – (12) 26 – – – 26 Total chapter A-11 1 784 – (210) 1 574 0 – 0 1 574 A-1200 Travel expenses 10 – 10 20 2 – 2 22 A-1210 Travel expenses on entering/leaving 3 – (2) 1 – – – 1 A-1211 Installation resettlement and transfer allowances 12 – (0) 12 – – – 12 A-1212 Removal expenses 6 – (6) – – – – – A-1213 Daily subsistence allowances 15 – (2) 13 – – – 13 Total chapter A-12 46 – (0) 46 2 – 2 48 A-1300 Mission duty and travel expenses 201 – 33 234 30 0 30 264 Total chapter A-13 201 – 33 234 30 0 30 264 A-1400 Medical services 6 – (1) 5 1 – 1 6 Total chapter A-14 6 – (1) 5 1 – 1 6 A-1500 Training and language courses 70 – 14 84 43 – 43 127 Total chapter A-15 70 – 14 84 43 – 43 127 A-1600 External services 290 – 91 381 86 – 86 467 Total chapter A-16 290 – 91 381 86 – 86 467 A-1700 Representation and miscellaneous staff costs 6 – (0) 5 3 – 3 9 Total chapter A-17 6 – (0) 5 3 – 3 9 Title A-1 2 402 – (73) 2 329 165 0 165 2 495


37

5.2.2. Title A-2

EUR '000


Initial adopted



adopted Carryover

Assigned revenue


available

1 2 3 4=1+2+3 5 6 7=5+6 8=4+7 A-2000 Rent 33 – 19 52 – – – 52 A-2001 Insurance 1 – (0) 1 – – – 1 A-2002 Water gas electricity and heating 30 – (7) 23 2 – 2 25 A-2004 Fitting-out and maintenance of premises 1 – 1 2 1 – 1 2 A-2005 Security and surveillance of buildings 20 – (16) 4 15 – 15 19 Total chapter A-20 85 – (4) 82 17 – 17 99 A-2100 Computer equipment 21 – 3 24 11 – 11 35 A-2101 Software 13 – (5) 7 – – – 7 A-2102 Other external data processing services 49 – 70 119 76 – 76 195 Total chapter A-21 82 – 68 150 87 – 87 237 A-2200 Technical installations and electronic office equi 1 – (1) 0 – – – 0 A-2210 Furniture 5 – 1 6 – – – 6 A-2290 Books and publications 15 – (12) 3 4 – 4 7 Total chapter A-22 21 – (12) 9 4 – 4 13 A-2300 Stationery and office supplies 6 – 7 13 2 – 2 15 A-2320 Bank charges 1 – (0) 0 0 – 0 0 A-2329 Other financial charges 15 – (1) 14 9 – 9 23 A-2330 Legal expenses 20 – (19) 1 – – – 1 A-2359 Other operating expenses 5 – 73 79 – – – 79 Total chapter A-23 47 – 60 107 11 – 11 118 A-2400 Postage and delivery charges 1 – (0) 1 0 – 0 1 A-2410 Telecommunication charges 20 – (18) 2 15 – 15 17 Total chapter A-24 21 – (18) 3 15 – 15 18 A-2500 Meetings in general 4 – 7 11 – – – 11 Total chapter A-25 4 – 7 11 – – – 11 Title A-2 261 – 102 362 134 – 134 496

5.2.3. Title B-3

EUR '000


Initial adopted



adopted Carryover

Assigned revenue


available 1 2 3 4=1+2+3 5 6 7=5+6 8=4+7

B3-001 Support to the BEREC Expert Working Groups 578 – (29) 549 45 – 45 594 B3-002 Activities under Articles 7 and 7a Framework

Direc 33 – – 33 – – – 33


150 – – 150 27 – 27 178

Total chapter B3-0 761 – (29) 732 73 – 73 805 B3-101 Other support activities to BEREC 500 – 125 625 45 – 45 670 B3-102 Provision of advice and other ad-hoc services to

B 322 – (125) 197 199 – 199 396

Total chapter B3-1 822 – – 822 244 – 244 1 066 Title B-3 1 583 – (29) 1 554 317 – 317 1 871 GRAND TOTAL 4 246 – (0) 4 246 616 0 616 4 862


38

5.3. Implementation of commitment appropriations

5.3.1. Title A-1

EUR '000

Commitments made Appropriations carried over to 2017 Appropriations lapsing

Total

approp. availab.

From final

adopt. budget

From carry

overs

From

assigned revenue

Total % Assigned

revenue By decision Total

From final

adopted budget

From carry

overs

From

assigned revenue

Total

1 2 3 4 5=2+3+4 6=5/1 7 8 9=7+8 10 11 12 13=10+11

+12

A-1100 Basic salaries 690 690 – – 690 100% – – – – – – – A-1101 Family allowances 170 170 – – 170 100% – – – – – – –

A-1102 Expatriation and foreign-residence

allowances

136 136 – – 136 100% – – – – – – –

A-1110 Contract staff 339 339 – – 339 100% – – – – – – –

A-1111 Seconded national experts 162 162 – – 162 100% – – – – – – – A-1120 Insurance against sickness 34 34 – – 34 100% – – – – – – –

A-1121 Insurance against accidents and occupational disea

5 5 – – 5 100% – – – – – – –

A-1122 Insurance against unemployment 13 13 – – 13 100% – – – – – – – A-1131 Travel expenses for annual leave 26 26 – – 26 100% – – – – – – –

Total chapter A-11 1 574 1 574 – – 1 574 100% – – – – – – – A-1200 Travel expenses 20 20 – – 20 100% – – – – – – –

A-1210 Travel expenses on entering/leaving 1 1 – – 1 100% – – – – – – – A-1211 Installation resettlement and transfer

allowances

12 12 – – 12 100% – – – – – – –

A-1213 Daily subsistence allowances 13 13 – – 13 100% – – – – – – –

Total chapter A-12 46 46 – – 46 100% – – – – – – –

A-1300 Mission duty and travel expenses 234 234 – – 234 100% 0 – 0 0 – – 0 Total chapter A-13 234 234 – – 234 100% 0 – 0 0 – – 0

A-1400 Medical services 5 3 – – 3 60% – – – 2 – – 2 Total chapter A-14 5 3 – – 3 60% – – – 2 – – 2

A-1500 Training and language courses 84 84 – – 84 100% – – – – – – – Total chapter A-15 84 84 – – 84 100% – – – – – – –

A-1600 External services 381 378 – – 378 99% – – – 3 – – 3 Total chapter A-16 381 378 – – 378 99% – – – 3 – – 3

A-1700 Representation and miscellaneous staff costs

5 5 – – 5 100% – – – – – – –

Total chapter A-17 5 5 – – 5 100% – – – – – – – Total Title A-1 2 329 2 324 – – 2 324 100% 0 – 0 5 – – 5


39

5.3.2. Title A-2

EUR '000


Total

approp.

availab.

From final adopt.

budget

From carry overs

From assigned

revenue

Total % Assigned revenue

By decision Total From final adopted

budget

From carry overs

From assigned

revenue

Total

1 2 3 4 5=2+3+4 6=5/1 7 8 9=7+8 10 11 12 13=10+11

+12

A-2000 Rent 52 52 – – 52 100% – – – 0 – – 0 A-2001 Insurance 1 1 – – 1 100% – – – – – – –

A-2002 Water gas electricity and heating 23 23 – – 23 100% – – – – – – – A-2004 Fitting-out and maintenance of

premises

2 2 – – 2 100% – – – – – – –

A-2005 Security and surveillance of buildings 4 4 – – 4 100% – – – – – – –

Total chapter A-20 82 82 – – 82 100% – – – 0 – – 0 A-2100 Computer equipment 24 24 – – 24 100% – – – 0 – – 0

A-2101 Software 7 7 – – 7 100% – – – 0 – – 0 A-2102 Other external data processing services 119 119 – – 119 100% – – – – – – –

Total chapter A-21 150 150 – – 150 100% – – – 0 – – 0 A-2200 Technical installations and electronic

office equi

0 – – – – 0% – – – 0 – – 0

A-2210 Furniture 6 6 – – 6 100% – – – 0 – – 0

A-2290 Books and publications 3 3 – – 3 83% – – – 1 – – 1

Total chapter A-22 9 9 – – 9 94% – – – 1 – – 1 A-2300 Stationery and office supplies 13 13 – – 13 100% – – – 0 – – 0

A-2320 Bank charges 0 0 – – 0 100% – – – – – – – A-2329 Other financial charges 14 14 – – 14 100% – – – – – – –

A-2330 Legal expenses 1 1 – – 1 100% – – – – – – – A-2359 Other operating expenses 79 79 – – 79 100% – – – 0 – – 0

Total chapter A-23 107 106 – – 106 100% – – – 0 – – 0 A-2400 Postage and delivery charges 1 1 – – 1 95% – – – 0 – – 0

A-2410 Telecommunication charges 2 2 – – 2 100% – – – 0 – – 0 Total chapter A-24 3 3 – – 3 98% – – – 0 – – 0

A-2500 Meetings in general 11 11 – – 11 100% – – – – – – – Total chapter A-25 11 11 – – 11 100% – – – – – – –

Total Title A-2 362 361 – – 361 100% – – – 1 – – 1

5.3.3. Title B-3

EUR '000


Total

approp. availab.

From final

adopt. budget

From carry

overs

From

assigned revenue

Total % Assigned

revenue By decision Total

From final

adopted budget

From carry

overs

From

assigned revenue

Total

1 2 3 4 5=2+3+4 6=5/1 7 8 9=7+8 10 11 12 13=10+11

+12

B3-001 Support to the BEREC Expert Working

Groups

549 500 – – 500 91% – – – 49 – – 49

B3-002 Activities under Articles 7 and 7a

Framework Direc

33 11 – – 11 33% – – – 22 – – 22

B3-003 Collection exchange and transmission

of information

150 130 – – 130 86% – – – 20 – – 20

Total chapter B3-0 732 641 – – 641 88% – – – 91 – – 91

B3-101 Other support activities to BEREC 625 560 – – 560 90% – – – 65 – – 65 B3-102 Provision of advice and other ad-hoc

services to B

197 197 – – 197 100% – – – – – – –

Total chapter B3-1 822 757 – – 757 92% – – – 65 – – 65

Total Title B-3 1 554 1 399 – – 1 399 90% – – – 156 – – 156

GRAND TOTAL 4 246 4 085 – – 4 085 96% 0 – 0 161 – – 161


40

5.4. Implementation of payment appropriations

5.4.1. Title A-1

EUR '000

Payments made Appropriations carried over to 2017 Appropriations lapsing

Total

approp. availab.

From final

adopted budget

From carry

overs

From

assiged revenue

Total % Automatic

carry overs By decision

Assigned

revenue Total

From final

budget

From carry

overs

From

assiged revenue

Total

1 2 3 4 5=2+3+4 6 = 5/1 7 8 9 10=7+8+9 11 12 13 14=11+12

+13

A-1100 Basic salaries 690 690 – – 690 100% – – – – – – – – A-1101 Family allowances 170 170 – – 170 100% – – – – – – – –

A-1102 Expatriation and

foreign-residence allowances

136 136 – – 136 100% – – – – – – – –

A-1110 Contract staff 339 339 – – 339 100% – – – – – – – – A-1111 Seconded national

experts

162 162 0 – 162 100% – – – – – – – –

A-1120 Insurance against

sickness

34 34 – – 34 100% – – – – – – – –

A-1121 Insurance against

accidents and occupational disea

5 5 – – 5 100% – – – – – – – –

A-1122 Insurance against unemployment

13 13 – – 13 100% – – – – – – – –

A-1131 Travel expenses for annual leave

26 26 – – 26 100% – – – – – – – –

Total chapter A-11 1 574 1 574 0 – 1 574 100% – – – – – – – –

A-1200 Travel expenses 22 15 2 – 17 75% 5 – – 5 – 0 – 0 A-1210 Travel expenses on

entering/leaving

1 1 – – 1 53% 1 – – 1 – – – –

A-1211 Installation resettlement

and transfer allowances

12 12 – – 12 100% – – – – – – – –

A-1213 Daily subsistence

allowances

13 13 – – 13 100% – – – – – – – –

Total chapter A-12 48 40 2 – 42 88% 6 – – 6 – 0 – 0

A-1300 Mission duty and travel expenses

264 203 26 – 229 87% 31 – 0 31 0 4 – 4

Total chapter A-13 264 203 26 – 229 87% 31 – 0 31 0 4 – 4 A-1400 Medical services 6 – 1 – 1 15% 3 – – 3 2 0 – 2

Total chapter A-14 6 – 1 – 1 15% 3 – – 3 2 0 – 2 A-1500 Training and language

courses

127 32 40 – 71 56% 52 – – 52 – 3 – 3

Total chapter A-15 127 32 40 – 71 56% 52 – – 52 – 3 – 3 A-1600 External services 467 219 78 – 297 64% 160 – – 160 3 7 – 10

Total chapter A-16 467 219 78 – 297 64% 160 – – 160 3 7 – 10 A-1700 Representation and

miscellaneous staff costs

9 5 3 – 8 91% 1 – – 1 – 0 – 0

Total chapter A-17 9 5 3 – 8 91% 1 – – 1 – 0 – 0 Total Title A-1 2 495 2 072 150 – 2 222 89% 252 – 0 252 5 15 – 20


41

5.4.2. Title A-2

EUR '000


Total

approp.

availab.

From final adopted

budget

From carry

overs

From assiged

revenue

Total % Automatic


Assigned

revenue Total

From final

budget

From carry

overs

From assiged

revenue

Total

1 2 3 4 5=2+3+4 6 = 5/1 7 8 9 10=7+8+9 11 12 13 14=11+12

+13 A-2000 Rent 52 35 – – 35 67% 17 – – 17 0 – – 0

A-2001 Insurance 1 1 – – 1 100% – – – – – – – – A-2002 Water gas electricity

and heating

25 20 2 – 22 90% 2 – – 2 – 0 – 0

A-2004 Fitting-out and

maintenance of

premises

2 2 1 – 2 100% – – – – – – – –

A-2005 Security and

surveillance of buildings

19 3 15 – 18 96% 1 – – 1 – – – –

Total chapter A-20 99 61 17 – 79 80% 20 – – 20 0 0 – 0

A-2100 Computer equipment 35 24 11 – 35 100% – – – – 0 – – 0 A-2101 Software 7 7 – – 7 100% – – – – 0 – – 0

A-2102 Other external data processing services

195 88 70 – 158 81% 31 – – 31 – 6 – 6

Total chapter A-21 237 119 81 – 200 84% 31 – – 31 0 6 – 6 A-2200 Technical installations

and electronic office equi

0 – – – – 0% – – – – 0 – – 0

A-2210 Furniture 6 5 – – 5 89% 1 – – 1 0 – – 0 A-2290 Books and publications 7 2 4 – 5 75% 1 – – 1 1 0 – 1

Total chapter A-22 13 7 4 – 11 82% 2 – – 2 1 0 – 1

A-2300 Stationery and office supplies

15 10 2 – 12 82% 3 – – 3 0 – – 0

A-2320 Bank charges 0 0 0 – 0 100% – – – – – 0 – 0 A-2329 Other financial charges 23 – 9 – 9 38% 14 – – 14 – – – –

A-2330 Legal expenses 1 1 – – 1 100% – – – – – – – – A-2359 Other operating

expenses

79 46 – – 46 58% 33 – – 33 0 – – 0

Total chapter A-23 118 57 11 – 68 58% 50 – – 50 0 0 – 0

A-2400 Postage and delivery charges

1 1 0 – 1 89% 0 – – 0 0 0 – 0

A-2410 Telecommunication charges

17 0 13 – 13 76% 2 – – 2 0 2 – 2

Total chapter A-24 18 1 13 – 14 77% 2 – – 2 0 2 – 2 A-2500 Meetings in general 11 11 – – 11 100% – – – – – – – –

Total chapter A-25 11 11 – – 11 100% – – – – – – – –

Total Title A-2 496 257 126 – 382 77% 105 – – 105 1 9 – 9


42

5.4.3. Title B-3

EUR '000


Total

approp.

availab.

From final adopted

budget

From carry

overs

From assiged

revenue

Total % Automatic


Assigned

revenue Total

From final

budget

From carry

overs

From assiged

revenue

Total

1 2 3 4 5=2+3+4 6 = 5/1 7 8 9 10=7+8+9 11 12 13 14=11+12

+13 B3-001 Support to the BEREC

Expert Working Groups

594 373 40 – 413 69% 127 – – 127 49 6 – 54

B3-002 Activities under Articles

7 and 7a Framework Direc

33 11 – – 11 33% – – – – 22 – – 22

B3-003 Collection exchange and

transmission of information

178 28 21 – 49 27% 102 – – 102 20 7 – 27

Total chapter B3-0 805 412 61 – 472 59% 230 – – 230 91 12 – 103 B3-101 Other support activities

to BEREC

670 481 44 – 525 78% 80 – – 80 65 1 – 66

B3-102 Provision of advice and

other ad-hoc services to B

396 56 191 – 247 62% 141 – – 141 – 7 – 7

Total chapter B3-1 1 066 537 235 – 772 72% 221 – – 221 65 8 – 73 Total Title B-3 1 871 949 296 – 1 244 67% 450 – – 450 156 21 – 176

GRAND TOTAL 4 862 3 278 571 – 3 849 79% 807 – 0 807 161 45 – 206


43

6. COMMITMENTS OUTSTANDING

6.1. Title A-1

EUR '000

Commitments outstanding at the end of prev. year Commitments of the year Total

commitments

Comm. carried

forward from prev. year

Decommit. Revaluation

Cancellations Payments Total

Comm. made during the

year Payment

Cancellation of comm.

which cannot be carried forward

Commit. outstanding at

year-end

outstanding at year-end

1 2 3 4=1+2-3 5 6 7 8=5-6-7 9=4+8 A-1100 Basic salaries – – – – 690 690 – – – A-1101 Family allowances – – – – 170 170 – – – A-1102 Expatriation and foreign-residence

allowances – – – – 136 136 – – –

A-1110 Contract staff – – – – 339 339 – – – A-1111 Seconded national experts 0 – 0 – 162 162 – – – A-1120 Insurance against sickness – – – – 34 34 – – – A-1121 Insurance against accidents and

occupational disea – – – – 5 5 – – –

A-1122 Insurance against unemployment – – – – 13 13 – – – A-1131 Travel expenses for annual leave – – – – 26 26 – – – Total chapter A-11 0 – 0 – 1 574 1 574 – – – A-1200 Travel expenses 2 (0) 2 – 20 15 – 5 5 A-1210 Travel expenses on entering/leaving – – – – 1 1 – 1 1 A-1211 Installation resettlement and transfer

allowances – – – – 12 12 – – –

A-1213 Daily subsistence allowances – – – – 13 13 – – – Total chapter A-12 2 (0) 2 – 46 40 – 6 6 A-1300 Mission duty and travel expenses 30 (4) 26 – 234 203 – 31 31 Total chapter A-13 30 (4) 26 – 234 203 – 31 31 A-1400 Medical services 1 (0) 1 – 3 – – 3 3 Total chapter A-14 1 (0) 1 – 3 – – 3 3 A-1500 Training and language courses 43 (3) 40 – 84 32 – 52 52

Total chapter A-15 43 (3) 40 – 84 32 – 52 52 A-1600 External services 86 (7) 78 – 378 219 – 160 160 Total chapter A-16 86 (7) 78 – 378 219 – 160 160 A-1700 Representation and miscellaneous staff costs 3 (0) 3 – 5 5 – 1 1 Total chapter A-17 3 (0) 3 – 5 5 – 1 1 Total Title A-1 165 (15) 150 – 2 324 2 072 – 252 252


44

6.2. Title A-2

EUR '000


commitments

Comm. carried





year Payment




year-end


1 2 3 4=1+2-3 5 6 7 8=5-6-7 9=4+8 A-2000 Rent – – – – 52 35 – 17 17 A-2001 Insurance – – – – 1 1 – – – A-2002 Water gas electricity and heating 2 (0) 2 – 23 20 – 2 2 A-2004 Fitting-out and maintenance of premises 1 – 1 – 2 2 – – – A-2005 Security and surveillance of buildings 15 – 15 – 4 3 – 1 1 Total chapter A-20 17 (0) 17 – 82 61 – 20 20

A-2100 Computer equipment 11 – 11 – 24 24 – – – A-2101 Software – – – – 7 7 – – – A-2102 Other external data processing services 76 (6) 70 – 119 88 – 31 31 Total chapter A-21 87 (6) 81 – 150 119 – 31 31 A-2210 Furniture – – – – 6 5 – 1 1 A-2290 Books and publications 4 (0) 4 – 3 2 – 1 1 Total chapter A-22 4 (0) 4 – 9 7 – 2 2 A-2300 Stationery and office supplies 2 – 2 – 13 10 – 3 3 A-2320 Bank charges 0 (0) 0 – 0 0 – – – A-2329 Other financial charges 9 – 9 – 14 – – 14 14 A-2330 Legal expenses – – – – 1 1 – – – A-2359 Other operating expenses – – – – 79 46 – 33 33 Total chapter A-23 11 (0) 11 – 106 57 – 50 50 A-2400 Postage and delivery charges 0 (0) 0 – 1 1 – 0 0 A-2410 Telecommunication charges 15 (2) 13 – 2 0 – 2 2 Total chapter A-24 15 (2) 13 – 3 1 – 2 2 A-2500 Meetings in general – – – – 11 11 – – – Total chapter A-25 – – – – 11 11 – – – Total Title A-2 134 (9) 126 – 361 257 – 105 105


45

6.3. Title B-3

EUR '000


commitments

Comm. carried





year Payment




year-end


1 2 3 4=1+2-3 5 6 7 8=5-6-7 9=4+8 B3-001 Support to the BEREC Expert Working

Groups 45 (6) 40 – 500 373 – 127 127

B3-002 Activities under Articles 7 and 7a Framework Direc

– – – – 11 11 – – –


27 (7) 21 – 130 28 – 102 102

Total chapter B3-0 73 (12) 61 – 641 412 – 230 230 B3-101 Other support activities to BEREC 45 (1) 44 – 560 481 – 80 80 B3-102 Provision of advice and other ad-hoc

services to B 199 (7) 191 – 197 56 – 141 141

Total chapter B3-1 244 (8) 235 – 757 537 – 221 221 Total Title B-3 317 (21) 296 – 1 399 949 – 450 450 GRAND TOTAL 616 (45) 571 – 4 085 3 278 – 807 807


46

7. GLOSSARY

Term Definition

ABAC

This is the name given to the Commission’s accounting system, which since 2005 has been enriched by accrual accounting rules. Apart from the cash-based budget accounts, the Commission produces accrual-

based accounts which recognise revenue when earned, rather than when collected. Expenses are recognised when incurred rather than when paid. This contrasts with cash basis budgetary accounting that recognises transactions and other events only when cash is received or paid.

Accounting

The act of recording and reporting financial transactions, including the creation of the transaction, its recognition, processing, and summarisation in the financial statements.

Administrative appropriations

Administrative appropriations cover the running costs of the Institutions and entities (staff, buildings, office equipment).

Adjustment

Amending budget or transfer of funds from one budget item to another

Adopted budget

Draft budget becomes the adopted budget as soon as it is approved by the Budgetary Authority.Cf. Budget.

Agencies

EU bodies having a distinct legal personality, and to whom budget implementing powers may be

delegated under strict conditions. They are subject to a distinct discharge from the discharge authority.

Amending budget

Decision adopted during the budget year to amend (increase, decrease, transfer) aspects of the adopted budget of that year.

Annuality

The budgetary principle according to which expenditure and revenue is programmed and authorised for one year, starting on 1 January and ending on 31 December.

Appropriations

Budget funding. The budget forecasts both commitments (legal pledges to provide finance, provided that certain conditions are fulfilled) and payments (cash or bank transfers to the beneficiaries). Appropriations for commitments and payments often differ — differentiated appropriations — because multiannual

programmes and projects are usually fully committed in the year they are decided and are paid over the years as the implementation of the programme and project progresses. Non-differentiated appropriations apply to administrative expenditure, for agricultural market support and direct payments and

commitment appropriations equal payment appropriations.

Assigned revenue External/Internal

Dedicated revenue received to finance specific items of expenditure. Main sources of external assigned revenue are financial contributions from third countries to programmes financed by the Union. Main

sources of internal assigned revenue is revenue from third parties in respect of goods, services or work

supplied at their request; (c) revenue arising from the repayment of amounts wrongly paid and revenue from the sale of publications and films, including those on an electronic medium. The complete list of

items constituting assigned revenue is given in the Financial Regulation Art.21.2.


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Authorising Officer (AO)

The AO is responsible in each institution for authorising revenue and expenditure operations in accordance with the principles of sound financial management and for ensuring that the requirements of legality and regularity are complied with.

Budget

Annual financial plan, drawn up according to budgetary principles, that provides forecasts and authorises, for each financial year, an estimate of future costs and revenue and expenditures and their detailed description and justification, the latter included in budgetary remarks.

Budget result

The difference between income received and amounts paid, including adjustments for carry-overs, cancellations and exchange rate differences. The resulting amount will have to be reimbursed to the

funding authority as provided in the Financial Regulation for Agencies.

Budget implementation

Consumption of the budget through expenditure and revenue operations.

Budget item / Budget line / Budget position

As far as the budget structure is concerned, revenue and expenditure are shown in the budget in accordance with a binding nomenclature which reflects the nature and purpose of each item, as imposed by the budgetary authority. The individual headings (title, chapter, article or item) provide a formal

description of the nomenclature.

Budgetary authority

Institutions with decisional powers on budgetary matters: the European Parliament and the Council of

Ministers

Budgetary commitment

A budgetary commitment is a reservation of appropriations to cover for subsequent expenses.

Cancellation of appropriations

Unused appropriations that may no longer be used.

Carryover of appropriations

Exception to the principle of annuality in so far as appropriations that could not be used in a given budget

year may, under strict conditions, be exceptionally carried over for use during the following year.

Commitment appropriations

Commitment appropriations cover the total cost of legal obligations (contracts, grant

agreements/decisions) that could be signed in the current financial year. Art. 7 FR: Commitment appropriations cover the total cost in the current financial year of legal obligations (contracts, grant agreements/decisions) entered into for operations extending over more than one year.

De-commitment

Cancellation of a reservation of appropriations

Differentiated appropriations

Differentiated appropriations are used to finance multiannual operations; they cover, for the current

financial year, the total cost of the legal obligations entered into for operations whose implementation extends over more than one financial year. Art. 7 FR: Differentiated appropriations are entered for multiannual operations. They consist of commitment appropriations and payment appropriations.

Earmarked revenue


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Revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each institution. (Cf. Assigned revenue)

Economic result

Impact on the balance sheet of expenditure and revenue based on accrual accounting rules.

Entitlements established

Entitlements are recovery orders that the European Union must establish for collecting income.

Exchange rate difference

The difference resulting from currency exchange rates applied to the transactions concerning countries outside the euro area, or from the revaluation of assets and liabilities in foreign currency at the closure.

Expenditure

Term used to describe spending the budget from all types of funds sources.

Financial regulation (FR)

Adopted through the ordinary legislative procedure after consulting the European Court of Auditors, this regulation lays down the rules for the establishment and implementation of the general budget of the European Union. (OJ L 298, 26.10.2012)

Funds Source

Type of appropriations (e.g.: C1, C2, etc.)

Grants

Direct financial contributions, by way of donation, from the budget in order to finance either an action

intended to help achieve an objective part of an EU policy or the functioning of a body which pursues an aim of general European interest or has an objective forming part of an EU policy.

Implementation

Cf. Budget implementation

Income

Cf. Revenue

Joint Undertakings (JUs)

A legal EU-body established under the TFEU. The term can be used to describe any collaborative structure proposed for the "efficient execution of Union research, technological development and demonstration programmes".

Lapsing appropriations

Unused appropriations to be cancelled at the end of the financial year. Lapsing means the cancellation of all or part of the authorisation to make expenditures and/or incur liabilities which is represented by an

appropriation.

Legal base (basic act)

The legal base or basis is, as a general rule, a law based on an article in the Treaty giving competence to the Community for a specific Title and setting out the conditions for fulfilling that competence including

budget implementation. Certain Treaty articles authorise the Commission to undertake certain actions, which imply spending, without there being a further legal act.

Legal commitment

A legal commitment establishes a legal obligation towards third parties.


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Non-differentiated appropriations

Non-differentiated appropriations are for operations of an annual nature. (Art. 9 FR). In the EU-Budget non-differentiated appropriations apply to administrative expenditure, for agricultural market support and direct payments

Operational appropriations

Operational appropriations finance the different policies, mainly in the form of grants or procurement.

Outstanding commitment

Legal commitments having not fully given rise to liquidation by payments. Cf. RAL.

Outturn

Cf. Budget result

Payment

A payment is a cash disbursement to honour legal obligations.

Payment appropriations

Payment appropriations cover expenditure due in the current year, arising from legal commitments entered in the current year and/or earlier years (Art. 7 FR).

RAL Sum of outstanding commitments. Outstanding commitments (or RAL, from the French ‘reste à liquider’) are defined as the amount of appropriations committed that have not yet been paid. They stem directly

from the existence of multiannual programmes and the dissociation between commitment and payment appropriations. (Cf. Outstanding commitments)

Recovery

The recovery order is the procedure by which the Authorising officer (AO) registers an entitlement by the Commission in order to retrieve the amount which is due. The entitlement is the right that the Commission has to claim the sum which is due by a debtor, usually a beneficiary.

Result

Cf. Outturn

Revenue

Term used to describe income from all sources financing the budget.

Rules of application

Detailed rules for the implementation of the financial regulation. They are set out in a Commission regulation adopted after consulting all institutions and cannot alter the financial regulation upon which

they depend.

Surplus

Positive difference between revenue and expenditure (see Budget result) which has to be returned to the funding authority as provided in the Financial Regulation.

Transfer

Transfers between budget lines imply the relocation of appropriations from one budget line to another, in the course of the financial year, and thereby they constitute an exception to the budgetary principle of

specification. They are, however, expressly authorised by the Treaty on the Functioning of the European Union under the conditions laid down in the Financial Regulation. The FR identifies different types of transfers depending on whether they are between or within budget titles, chapters, articles or headings

and require different levels of authorization.