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Ministers’ Deputies

CM Documents

CM(2013)63       21 mai 20131



1175 Meeting, 3 July 2013

11 Administration and Logistics

11.1 Meeting report of the Budget Committee –
May 2013 session

Item to be considered by the GR-PBA at its meeting on 20 June 2013



The Budget Committee met in Strasbourg on 13 – 17 May 2013.

1. Opening of the meeting

1. Ms Alison Sidebottom, Director of Programme, Finance and Linguistic Services, ai, opened the meeting of the Committee. The list of participants appears in Appendix II. Mr De Rose (Italy) had presented his apologies for absence.

2. Election of the Chair and Vice-Chair

2. Mr Åke Hjalmarsson (Sweden) was elected Chair and Ms Joycelyn Buchan (United Kingdom) Vice-Chair for 2013.

3. Adoption of the Agenda

3. The Committee adopted the Agenda as set out in Appendix I.

4. Examination of the report and the minutes of the September 2012 session

4. The Committee took note of the report and the minutes of its September 2012 meeting. It noted the usefulness of the minutes and thanked the Secretariat for its efforts in this respect.

5. Recent developments concerning the Council of Europe - Statement by Ms Ute Dahremöller, Director General of Administration

5. The Director General of Administration informed the Committee about recent developments concerning the Council of Europe since the Budget Committee’s last session. This included the Deputies’ budgetary decisions for 2013, their decisions concerning the 2013 salary adjustment, the measures taken for the implementation of the reform of the Council of Europe’s pension schemes (increase in the pensionable age from 63 to 65 in the second pension scheme from 1 January 2013 and the adoption of a Third Pension Scheme from 1 April 2013). Furthermore it included the Deputies’ decisions on the Secretary General’s proposals for Priorities for 2014-2015, in particular the application of the principle of zero nominal growth to the total of member States’ contributions to the Ordinary Budget for the biennium 2014-2015. She also informed the Committee that proposals for a new contractual policy were being discussed informally by the Deputy Secretary General and member States.

6. Presentation of the Decisions and documents from the Committee of Ministers

6. The Committee took note of the decisions taken by the Committee of Ministers, since the last session of the Budget Committee, that are of interest to the Committee (P-Bud(2013)3). In this context, it was recalled that two written procedures had been held within the Committee concerning proposals for security work and the draft rules of the Third Pension Scheme.

7. As regards the Third Pension Scheme, the Committee considered that it should apply to all persons joining the Organisation after 1st April 2013 and, in this context, recommended its application to future judges and Commissioners for Human Rights.

8. As far as the security work was concerned, the Committee recalled that the proposal consisted in financing unforeseen and exceptional security works by a possible transfer of € 360K from Vote 1 (Human Rights, Rule of Law and Democracy Pillars) to Vote 2 (Support Pillar – Logistics) and carrying forward this amount from 2012 to 2013 so that the works could be carried out in 2013. The Committee had made a recommendation supporting this proposal, in view of the exceptional nature of the work and in the light of the information at its disposal.

9. The Committee noted, however, that shortly after having made its recommendation, document CM/Inf(2012)43 was distributed informing the Committee of Ministers of a significant transfer amounting to € 506K within the Support Pillar. This transfer concerned replacement of core equipment of the IT network. The Committee recalled that such transfers did not require prior approval of the Committee of Ministers, in accordance with the Financial Regulations. The Committee took note of the explanations given for the transfer and regretted that it was not informed of this situation before issuing its recommendation on the proposal for the exceptional security works. It asked the Secretariat to ensure that when conducting written procedures, all relevant information is made available to the Budget Committee.

10. The Committee was of the opinion that the expenditure on the IT equipment was an investment and had been treated as such in the financial statements of the Organisation in 2012. Therefore it considered that the related expenditure should have been made through the Investment special account and not directly from the Ordinary Budget. The Committee considered that, in future, for this type of transfer involving significant capital expenditure, appropriations should be transferred from the Ordinary budget to the Investment special account, after having obtained the prior approval of the Committee of Ministers, in order to maintain a global view of the investments within the Organisation. A technical consequence of this transfer was that the credit balance of the financial year was reduced by approximately € 0.5M.

7. Special accounts

11. The Committee examined document CM(2013)27 on the situation of special accounts at 31 December 2012. The Secretariat informed the Committee that an analysis of the special accounts was in progress. The Committee noted with satisfaction that 56 individual lines (out of a total of 411) had been closed between January and March 2013 and € 117 875 had been either returned to donors or reallocated according to their instructions. The Secretariat was currently analysing "inactive" lines and had drawn up an in-house procedure to improve the management of special accounts. The Committee also noted with satisfaction that an annual review of the special accounts would be presented to the Committee of Ministers and the Budget Committee for appropriate follow-up.

12. The Committee noted that the balance of the Enlarged Partial Agreement on Sport (EPAS) special account totalled € 79.6K as at 31 December 2012 and that € 76.5K remained uncommitted as at 15 May 2013. It further noted that the majority (80.5%/€ 60.6K) of the uncommitted balance originated from the transfer of the credit balance of EPAS’s first budget (2007). The Committee recalled the general principle that credit balances of budgets should be returned to member States. It recommended that the remainder of the 2007 credit balance be returned to the enlarged partial agreement's member States.

13. The Committee noted that the "joint programmes" special account included a "common programmes balance" line amounting to € 742K as at 31 December 2012. The Committee noted that this included an amount of € 400K for unforeseen financial obligations relating to joint programmes (“liability shield”). The Committee considered it to be prudent financial management to maintain this amount within the account. The remaining amount of € 342K related to the balances from joint programmes that had been finalised (i.e. balances originating from the Organisation’s co-financing of Joint Programmes). The latter amount is currently used to co-finance new joint programmes.

14. The Committee considered that the allocation of the "common programmes balance" came within the scope of Article 11 of the Financial Regulations which specified that “[…] joint financing arrangements agreed to by the Secretary General shall be allocated to the relevant budget or special account. Where they are allocated to special accounts, unspent appropriations shall be automatically carried forward to the following financial year until the termination of the activity for which they were intended, at which point any remaining balance will be allocated in accordance with the donor's instructions or by decision of the Committee of Ministers.” It was therefore of the opinion that the “common programmes balance” should be allocated in accordance with an annual decision by the Committee of Ministers. It also recommended that the text of Article 11 be reviewed with a view to lifting any ambiguity in its application. This revision would take place during the planned review of the Financial Regulations in the autumn of 2013.

15. The Committee noted that the balance on the special account in relation to administrative support to activities financed by extra-budgetary resources amounted to some € 3.2M. It noted that this balance had been built up successively over the years.

16. The Secretariat informed the Committee that at the beginning of each year appropriations are opened in line with the levy system and on the basis of the receipts for the previous year. This methodology is used in order to be prudent in the allocation of resources which by their nature cannot be fully guaranteed as being recurrent from one year to the next. The approach inevitably leads to a time lag in the receipt of resources in the account and the actual expenditure in relation to administrative support. In this respect it is recalled that the total receipts of 2011 were € 2.2M and the expenditure in 2012 was € 1.7 M. The Secretariat also drew the attention of the Committee to the fact that it was currently possible to provide offices in Strasbourg to staff working on activities financed by extra-budgetary resources but that this may not be possible in the medium term. Accordingly currently only marginal costs relating to office space were being incurred in respect of these staff. In the event that specific premises would one day have to be provided for staff working on such activities full costing of office space would have to be covered by the administrative levy. The Committee was provided with a table which indicated the various systems of levies on extra-budgetary contributions in other international organisations (P-Bud (2013)21) (cf. Appendix V).

17. The Committee noted that a review of the current levy system and accumulated balance was underway and specific proposals in this respect will be submitted in the autumn and examined by the Committee at its September session.

8. Programme and Budget 2012-2013

a. Adjustments to 2013

18. The Committee examined the draft adjustments to 2013 during its meeting of September 2012. It took note of the additional changes made by the Deputies at the time of the adoption of the Budget in November 2012, as set out in document P-Bud(2013)4.

b. Implementation of the Programme and Budget 2012

19. The Committee held an exchange of views on the implementation of the Programme and Budget 2012 on the basis of the Progress Review Report 2012 (CM/Inf(2013)4 rev), the extract of the RBB database (DPFL(2013)71) and the unaudited Budgetary Management Accounts set out in document CM(2013)100 add.

20. The Committee considered that the Progress Review Report is a useful tool to assess the activities of the Organisation. Since one of the measures of the success of operations is the implementation rate (85% of expected results fully achieved in 2012), the Committee stressed the importance of setting clear objectives and relevant expected results. The Committee noted that interpretation of the budgetary tables would be facilitated by additional columns showing the budget and balance after transfers.

21. In this respect the Committee recalled the conclusions of the seminar on Result based budgeting held in September 2012 and more precisely the definition of an objective, which should be from the beneficiaries’ perspective of what is expected to change and not a description of an internal activity. As mentioned in the conclusions of the Seminar “an objective should be a clear and explicit statement of what the Organisation is seeking to obtain through a particular programme”. The Committee was of the opinion that the objective should be more clearly defined in the introduction of each programme. As regards the expected results, the Committee recalled that they should be “describable and measurable changes in state induced by the activities carried out within a programme to the direct benefit of the targeted beneficiaries”. The Committee encouraged the Secretariat to prepare the Programme and Budget 2014-2015 having in mind this methodology and the conclusions of the Seminar.

22. The Committee held an exchange of views with Mr Philippe Boillat, Director General of Human Rights and Legal Affairs – DGI on the Programme lines Execution of Judgements of the ECHR and Enhancing the effectiveness of the ECHR at national and European level.

23. Mr Boillat outlined details of certain specific activities of his Directorate General, in particular those relating to Execution of Judgements. He also informed the Committee that annually approximately 1 400 new cases were transmitted to the Execution of Judgements department and that currently there were some 11 000 pending cases. In 2012, 1035 cases were closed by the adoption of a final resolution.

24. In this context, the Committee took note of the difficulties for some sectors in respect of defining expected results in view of the nature of their activities and discussed how the objectives and expected results for these two programme lines could be improved.

25. The Committee recognised that given the difference in nature of the Council of Europe missions – standard setting, monitoring and co-operation – objectives and expected results cannot always be formulated with the same degree of precision for all programmes and that it was not always an easy task. Therefore, the Committee encouraged the Directorate of Programme, Finance and Linguistic Services to draw on the internal expertise available in the Directorate of Internal Oversight (DIO) and if necessary seek external expertise to help it and the various major administrative entities in this task with a view to making substantial improvements in the draft Programme and Budget 2014-2015.

26. The Committee held an exchange of views with Ms Suzanne Keitel, Director of the EDQM, who provided an overview of recent developments concerning the operations of the EDQM.

27. The Committee welcomed the good financial results which had been achieved in previous years and forecast for the current year.

28. Ms Keitel underlined the global competitive environment in which the EDQM operates and gave some indications of future investment and staff needs which would be presented in more detail at the September meeting.

c. Consolidated Financial Statements and Budgetary Management Accounts for 2012 – unaudited – preliminary examination

29. The Committee took note of the draft Consolidated Financial Statements and Budgetary Management accounts for 2012 as set out in documents CM(2013)100, CM(2013)100 add, CM(2013)101 and CM (2013)102. It noted that that these documents are currently being audited by the External Auditor with a view to their certification.

30. The Committee noted that in the draft Budgetary Management Accounts there was no account of the actual contributions paid by member States to the Pension Reserve Fund and recommended that this be included in order to have a complete view of the budgets of the Organisation. The Secretariat would make the necessary adjustment to the draft accounts.

31. The Committee noted that the credit balance on the Ordinary Budget for 2012 amounted to € 2.42M. It stressed that the balance included an amount of € 466.5K relating to the provision in respect of litigation made in the 2011 accounts, which had already been reimbursed to member States. The remaining € 1.9M would be re-credited to member States upon the approval of the financial statements 2012. The Committee considered that the unspent appropriations – which represented 0.8% of total appropriations – were of a reasonable level given the necessity to ensure that overall expenditure was kept within the approved budget.

32. The Committee noted with satisfaction that the draft Resolutions included in the Budgetary Management Accounts had been prepared in accordance with the general principle that credit balances should be returned to member States. In the few cases where it was proposed to carry forward the credit balance, this was in line with established practice and the provisions of the budgets concerned. The Budget Committee recommended, subject to the external audit, the draft Resolutions to the Committee of Ministers with the exception of the draft Resolution pertaining to the EDQM. With regard to the latter, the Committee noted that it was proposed to reimburse to the member States an amount equivalent to the contributions called in 2012, i.e. € 2.8M and to carry forward to 2013 the balance of some € 8M. The Committee further noted that the EDQM's cumulative surplus totalled some € 10M and that unrestricted cash at bank amounted to more than € 13M (see P-Bud(2013)13). Subject to the conclusions of the external auditor, the Committee recommended that given the sound financial situation of the EDQM and the good results achieved in 2012 and the prospects for 2013, an additional € 1M be reimbursed to the member States following the same procedure used in previous years. This would leave approximately € 7M to be carried forward to 2013.

33. The system of reporting significant transfers2 had been introduced to the Financial Regulations in June 2011.

34. The Committee took note of information provided in respect of significant transfers during 2012.

35. During the course of 2012 the Committee of Ministers had been informed on two occasions of transfers which met the criteria established in the Financial Regulations.

36. The Secretariat informed the Committee that following a number of small transfers throughout the year – which nevertheless resulted in the threshold of € 100 000 being passed – transfers relating to two programme lines had not been reported to the Committee of Ministers.

37. The Committee welcomed the fact that tighter procedures had been put in place as from the beginning of 2013 to ensure that all relevant transfers were reported in a timely manner and recommended that the provisions of the Financial Regulations be made more explicit when the regulations are next reviewed.

d. Mid-term review 2013

38. The Committee recalled that at its May 2012 session, it had held an exchange of views on the state of implementation of the Programme and Budget on the basis of the Interim Progress Review Report 2012 (CM/Inf(2012)25). The Committee had considered that it was a valuable and comprehensive document. Nevertheless, the Committee had encouraged the Secretariat to consider a revised format for presenting the necessary relevant and essential information. In this light, the Secretariat outlined to the Committee a new format for the interim progress review report 2013 with a view to making it more concise, targeted and underlining the salient points which are relevant for budgetary decision-making.

39. The new interim progress review report will consist of the following elements:

- as far as the monitoring of the budget implementation is concerned, a comparative table of the mid-term budget for each programme line with the mid-term expenditure giving explanations for all significant variances;

- as far as the monitoring of the programme implementation is concerned, the report would take the form of an exception report presenting a summary of any problems encountered and which could impact the achievement of expected results;

- an update of extrabudgetary resources on the basis of information available as of 30 June (voluntary contributions received and joint programmes signed or under negotiation).

40. The Committee agreed with the general outline and recommended that the 2013 interim progress report be prepared along these lines. The Committee would review the report at its September session. Following its consideration of this report, it would make any further specific recommendations in respect of both the content of the document and revised wording for the relevant article of the Financial Regulations.

9. Programme and Budget 2014-2015 – priorities of the Secretary General

41. The Committee held an exchange of views with the Deputy Secretary General on various aspects of the Priorities document and other matters of interest to the Committee. The Deputy Secretary General presented the document on the Priorities of the Secretary General and their budgetary implications (cf. CM(2013)47 rev). She referred in particular to the main budgetary parameters: zero nominal growth in respect of the total of member States’ contributions to the Ordinary Budget for the biennium and a commitment to reduce the staff/non-staff ratio to 65.4%. She explained that the Secretary General intended to implement the priorities by identifying savings in areas where a reduction will not harm the functioning of the Organisation. Savings will be achieved by identifying synergies and avoiding duplication, with particular attention being paid to administrative expenditure. The Deputy Secretary General also underlined the need to increase the joint programme provision to strengthen the operational capacity of the Organisation. To this end, the Secretary General would make specific proposals to allocate an additional € 1.5M over the course of the biennium for this purpose, without increasing the member States’ contributions. She recalled the multiplier effect of the Council of Europe contributions to Joint Programmes (approximately 1:9).

42. The Committee noted the overall presentation of the Priorities document which in its opinion was concise, informative and set out sufficient detail in order to be a good basis for discussions. It also noted that, the explanations in the table on page 14-15 of the document set out clearly the re-allocation of resources proposed for the next biennium. The Committee also welcomed the fact that the main parameters, in particular those relating to zero nominal growth and the commitment to the staff/non-staff ratio, and focal areas for the preparation of the programme and budget for 2014-2015 had been established at an early stage in the process following informal discussions with member States and that this was a good example of how a budgetary process should be managed.

43. The Committee took note of the decision of the Committee of Ministers to keep the total of member States’ contributions to the Ordinary Budget unchanged in nominal terms for 2014-2015 as compared to 2013 (€ 237 562 000).3 In this context, see also the comments below under item 11 (Actuarial study), §§62-63.

44. The Committee considered that the main parameters are demanding for the Organisation. To reduce the staff/non-staff ratio in the context of zero nominal growth is a demanding task. In this respect, the Committee welcomed the fact that as indicated in paragraph 52 of the Priorities document the Secretary General recognised the difficult economic circumstances in member States and was already consulting with staff representatives with a view to addressing the challenges that staff expenditure poses for the biennium.

45. The Committee also welcomed the Secretary General’s commitment over the course of the 2014-2015 biennium to manage staff expenditure within the current salary ceiling and to slightly reduce the staff/non-staff ratio to 65.4%. This meant that a clear objective was attached to the staff/non-staff ratio for the biennium and the staff/non-staff ratio was being used as an active management tool. The Budget Committee fully supports this. However, the Committee noted that in 2012 the actual outcome for the staff/non-staff/non-staff ratio was less than the budgeted staff/non-staff ratio (cf. Appendix III). The Budget Committee was of the opinion that the commitment of the Secretary General to the staff/non-staff ratio should be measured against the outcome of the budget and not against the approved budget.

46. The Committee stressed that if a salary increase were to be proposed in the draft Programme and Budget for 2014-2015 and the staff/non-staff ratio were to be maintained then further savings in staff expenditure would have to be proposed in addition to those already outlined in the Priorities document.

47. In view of the commitment to contain staff costs, the Committee considered that it was necessary to scrutinise carefully all departures of staff from the Organisation to consider whether or not a replacement was required. This might make it possible to further reduce the number of staff without inter alia recourse to compensation for loss of employment which may otherwise be due.

48. In respect of non-staff costs, the Committee noted that the policy of zero nominal growth would mean that inflation would have to be absorbed by the Organisation. The Committee welcomed the efforts of the Secretary General to re-allocate resources from the support pillar to the operational pillars.

49. Whilst noting that, in accordance with the actuarial study, the total of member States’ contributions to the Pension Reserve Fund would decrease by some € 289 600 in 2014, (cf. item 11, § 60) the Committee recalled that in 2012 and 2013 part of the proceeds of the sale of the B Building was used to decrease member States’ contributions to the Pension Reserve Fund for the biennium (2012: € 1.9M, 2013: € 2.3M). Therefore, in terms of actual cash flow, total member States contributions to the Pension Reserve Fund would increase by approximately € 2M from 2013 to 2014.

50. The Committee welcomed the commitment of the Secretary General to “strengthen the evaluation culture within the Council of Europe and improve expected results and performance indicators” (CM(2013)47 rev, §47) (cf. also Item 8, § 20-25).

51. It also recalled that the Committee of Ministers would be called upon to decide on the allocation of the balance on the “Van Breda Account” (cf. § 58). This could be used in a number of ways, for example easing the burden in member States’ contributions or supporting priority areas.

10. Human Resources - exchange of views with Mr Francis Dangel, Director of Human Resources

52. Mr Dangel reported on the latest developments concerning:

a. the contractual policy,
b. the use of a salary ceiling as an active management tool,
c. the statistics on staff (evolution in the number of posts/staff costs, vacancy rate, technical abatement) (P-Bud(2013)8)
d. the reform of the Council of Europe’s pension schemes: entry into force of the Third Pension Scheme, modification of the ratio (employer/employee share) of the contribution rates in the coordinated system
e. use of the "Van Breda" account.

53. The Committee welcomed the fact that the revision of the contractual policy was in progress and that preliminary discussions were underway with member States. The Committee was informed by the Secretariat that the overall effect of the new proposals would be budgetary neutral but that there would be significant gains in terms of administrative simplification and managerial efficiency. The Committee was also informed of the work being carried out within the CCR on the question of the possible introduction of a “single spine” salary scale.

54. The Committee recalled that it had been advocating a review of contractual policy for some time. It stressed that increased flexibility should be built into the new policy for staff to move into and out of the Organisation as well as within the Organisation. It considered that the question of flexibility was of even greater importance in the context of zero nominal growth in the next biennium. It further considered that changes in the contractual policy and the possible introduction of a single spine should aim at reducing employer’s costs.

55. In respect of the salary ceiling the Committee took note of the actual expenditure on staff in previous financial years compared to the approved budget ceiling. The Committee noted that in respect of the Ordinary Budget there was consistently an underspend in comparison to the approved budget in respect of staff expenditure: (2012: €-0.9M, 2011: €-1.4M, 2010: €-1.2M, 2009: €-2.0M, 2008: €-0.9M) (cf. Appendix III).

56. The Committee welcomed the efforts that the Secretary General had made over the course of his mandate to contain staff expenditure and to reduce staff costs. In this context, the Committee welcomed the statistics provided by the Secretariat on the number of staff (in full time equivalent) over the period 2008-2012 (cf. Appendix IV).

57. In respect of the outstanding measure decided by the Committee of Ministers in respect of the reform of the Council of Europe pension schemes (modification of the ratio (employer/employee share) of the contribution rates in the coordinated system), the Committee noted that discussions were still ongoing within the CCR. It hoped that the CCR would reach a view on this question at its June meeting.

58. The Committee was informed of the latest developments in respect of the call for tender in respect of the health cover of staff members. Whilst the negotiations were still to be finalised, the Secretariat informed the Committee that it would seem that costs would be contained at the current level. The Budget Committee recalled that the balance of health cover adjustment account4 (so-called “Van Breda” account) was € 3.7 million at 31/12/2012. In this context, the Committee noted that the Secretary General would be making specific proposals to the Committee of Ministers in respect of the use of the “Van Breda Account” in the near future. It would come back to this question at its September session.

11. Actuarial study: revised contribution rate to the pension reserve fund

59. The Committee held an exchange of views with Mr Eric Gires, Technical Director, SIRP, on the basis of the results of the actuarial study which was conducted in March 2013 (cf. P-Bud(2013)10).

60. The Committee recalled that since 2012 the employer’s share of pension costs was included in the Ordinary Budget and that the Pension Reserve Fund was financed from both member States’ contributions directly to the Pension Reserve Fund and a payment from the various budgets in relation to pension costs. The Committee noted that the overall result of the study gave a reduction of € 289 600 of total contributions to the Pension Reserve Fund in 2014 as compared to 2013 and that this reduction had been presented in the Priorities document as a reduction in member States’ contributions to the Pension Reserve Fund (CM(2013)47 rev, Appendix 1).

61. The Committee noted from the actuarial report that the measures implemented in the framework of the reform of the pension schemes of the Council of Europe had had a substantial effect on the contributions to the Pension Reserve Fund. Without these changes, which generated savings of some € 1.7 M for 2014, a significant increase in member States contributions to the Pension Reserve Fund would have been necessary (cf. P-Bud(2013)10, §2.1).

62. The Committee recalled that member States’ direct contributions to the Pension Reserve Fund represent the difference between the amount of the total contributions calculated on the basis of the actuarial study and the amount financed by the Organisation’s various budgets. The data concerning the employer’s share of the cost of pensions for serving staff under the different budgets will be determined when the draft Programme and Budget for 2014-2015 is prepared. It is at that stage that information will be available as to how the total contributions break down between the financing of the Fund by the Organisation's various budgets and the amount of the member States' direct contributions to the Fund.

63. The Committee wished to draw to the attention of the Committee of Ministers the fact that the total level of contributions to the Ordinary Budget had been fixed by the Deputies on 7 May 2013 at € 237 562 000, an amount which included the employer’s pension costs in the Ordinary Budget. This amount will have to be adjusted to take into account the detailed calculations of pension costs in the preparation of the draft Programme and Budget. Any difference between the pension costs included in the Priorities document for the Ordinary Budget and the pension costs resulting from the detailed calculation for the draft Programme and Budget would be compensated by an equal and opposite adjustment on direct contributions to the Pension Reserve Fund.

12. Partial Agreements

64. The Committee took note of developments in the Partial Agreements concerning accessions and withdrawals of member States.

65. The Committee examined the Secretariat's proposals on the modalities of withdrawal by member States from partial and enlarged agreements (P-Bud(2013)6). It recalled that withdrawals could be notified at a rather late stage in the budgetary process (as late as three months prior to the budget year from which they wished to withdraw). This meant that withdrawals could be notified after the budget documentation had been distributed and budgetary discussions were well advanced. Late withdrawals could present difficulties for the Organisation in terms of dealing with the financial, human resources and operational consequences of withdrawals. In this light, the Committee was of the opinion that the Secretariat’s proposal whereby withdrawals should be notified before the end of May (seven months prior to the budget year from which they wished to withdraw) would allow a better fit with the budgetary calendar whilst maintaining a sufficient degree of flexibility for member States. The Committee could therefore recommend the proposal to the Committee of Ministers.

66. The Committee examined the proposal to adjust the 2013 Budget of the Enlarged Agreement on the European Commission for Democracy through Law (Venice Commission) following the accession of the United States of America, as presented in the document P-Bud(2012)12. It noted that this would have no impact on existing member States contributions to the budget for 2013. The Budget Committee recommended the proposed changes to the budget of the enlarged agreement.

14. Draft meeting report of the Budget Committee – May 2013 session

67. The Committee approved the report of the session as set out in document P-Bud(2013)7.

15. Date of the next meeting

68. The forthcoming meeting of the Budget Committee will take place from Monday, 16 September to Friday, 20 September 2013.

Appendix I - Agenda

1.

Opening of the meeting

 

2.

Election of the Chair and Vice-Chair

 
 

- Procedure for the election of the Chair and Vice-Chair

    P-Bud(2013)1

3.

Adoption of the Agenda

 
 

- Draft Agenda

    P-Bud(2013)OJ1rev

 

- Draft Annotated Agenda

    P-Bud(2013)2

4.

Examination of the report and the minutes of the September 2012 session

 
 

- Meeting report of the Budget Committee – September 2012 session

    CM(2012)131

 

- Meeting Minutes of the Budget Committee – September 2012 session

    P-Bud(2012)CR2

5.

Recent developments concerning the Council of Europe - Statement by Ms Ute Dahremöller, Director General of Administration

 

6.

Presentation of the Decisions and documents of the Committee of Ministers

    P-Bud(2013)3

7.

Special accounts

 
 

- Special accounts - situation at 31 December 2012

    CM(2013)27

 

- In-house guide to managing special accounts

    P-Bud(2013)11

8.

Programme and Budget 2012-2013

 
 

a. Adjustments to 2013

 
 

- Presentation of changes made by the Deputies to the draft Budget 2013 before its approval

    P-Bud(2013)4

 

b. Implementation of 2012

 
 

- Council of Europe Progress Review Report 2012

    CM/Inf(2013)4rev

 

- Progress Review Report 2012: Results Based Budgeting
(RBB) 2012

    DPFL(2013)71

 

- Segmental information on the EDQM in IPSAS terms for 2011 and 2012

    P-Bud(2013)13

 

Exchange of views with Mr Philippe Boillat, Director General of Human Rights and Legal Affairs – DGI on the Programme lines Execution of Judgements of the ECHR and Enhancing the effectiveness of the ECHR at national and European level

 
 

Exchange of views with Ms Suzanne Keitel, Director of the EDQM

 
 

c. Consolidated Financial Statements and Budgetary Management Accounts for 2012 – unaudited – preliminary examination

 
 

- Consolidated Financial Statements for the year ended 31 December 2012

    CM(2013)100

 

- Budgetary Management Accounts for the year ended 31 December 2012

    CM(2013)100add

 

- Financial Statements and Budgetary Management Accounts of the Partial Agreement establishing the European Centre for Global Interdependence and Solidarity for the year ended 31 December 2012

    CM(2013)101

 

- Financial Statements and Budgetary Management Accounts of the Partial Agreement of the European Support Fund for the co-production and distribution of creative cinematographic and audio-visual works "Eurimages" for the year ended 31 December 2012

    CM(2013)102

 

d. Mid-term review 2013

 
 

- Examination of a proposed revised format for the 2013 Interim Progress Review Report

    P-Bud(2013)5

9.

Programme and Budget 2014-2015 – priorities of the Secretary General

 
 

Exchange of views with Ms Gabriela Battaini-Dragoni, Deputy Secretary General

 
 

- Priorities for 2014-2015 and their budgetary implications

    CM(2013)47 rev

 

- Decisions and documents of the Committee of Ministers concerning the Budget Committee [September 2012-May 2013]

    P-Bud(2013)3

10.

Human Resources - exchange of views with Mr Francis Dangel, Director of Human Resources

 
 

a. Contractual Policy

 
 

b. Salary ceiling as an active management tool

 
 

c. Staff statistics

 
 

- Staff data

    P-Bud(2013)8

 

d. Pensions

 
 

- Reform of the Council of Europe’s pension schemes: implementation

 

11.

Actuarial study: revised contribution rate to the pension reserve fund

 
 

- Actuarial study

    P-Bud(2013)10

 

Exchange of views with Mr Eric Gires, Technical Director, SIRP

 

12.

Partial Agreements

 
 

- Partial and Enlarged Agreements – Modalities of withdrawal

    P-Bud(2013)6

 

- Revision of the 2013 budget of the enlarged agreement on the European Commission for Democracy through Law (Venice Commission)

    P-Bud(2013)12

13.

Administrative levy on extra-budgetary resources5

 

14.

Draft meeting report of the Budget Committee – May 2013 session

 
 

- Meeting report of the Budget Committee – May 2013 session

    P-Bud(2013)7

15.

Date, place and agenda of the next meeting

 

16.

Other business

 

ADDITIONAL DOCUMENTS

REFERENCE

TITLE OF THE DOCUMENT

P-Bud(2013)16

Example of revised objectives

P-Bud(2013)17

Special Accounts - Summary at 31 March 2013

P-Bud(2013)19

Budgetary situation (Ordinary Budget) as of 31 December 2012

P-Bud(2013)20

Staff - Entries and departure (2007-2012)

P-Bud(2013)21

Administrative levy on extra-budgetary resources – benchmarking

GT-REF.ECHR(2013)2 rev2

Measures to improve the execution of the judgments and decisions of the Court

Appendix II - List of participants

Mr Christoph JACKWERTH

(Austria)

 

Ms Anne VAN NIEUWENBURG

(Belgium)

 

Mr Jean PARMENTIER

(France)

 

Mr Michael LAUMANNS

(Germany)

 

Mr Claudio DE ROSE

(Italy)

(Apologised)

Mr Szymon CHOJNOWSKI

(Poland)

(Substitute)

Mr Vladimir IOSIFOV

(Russian Federation)

 

Ms Marta QUINTIAN GOROSTEGUI

(Spain)

 

Mr Åke HJALMARSSON, Chair

(Sweden)

 

Mr Fikret DEMIR

(Turkey)

 

Ms Joycelyn BUCHAN, Vice-Chair

(United Kingdom)

 

Appendix III - Actual staff expenditure compared to the salary ceiling 2008-2012

Appendix IV- Staff Data

Full Time Equivalent from 2009 to March 20136

   

FTE 2009

FTE 2010

FTE 2011

FTE 2012

FTE 03/2013

CoE (excluding Court)

Ordinary Budget

1 255.8

1 235.8

1 202.6

1172.8

1138.8

Joint Programmes

101.8

93.4

114.1

114.8

106.5

Special Accounts

56.0

63.5

56.8

80.8

104.9

Total

1 413.6

1 392.7

1 373.5

1368.4

1350.2

Court

Ordinary Budget

617.1

612.1

612.1

616.3

612.7

Joint Programmes

       

 

Special Accounts

2.1

3.0

2.5

3.5

6.5

Total

619.2

615.1

614.7

619.8

619.2

Partial Agreements

PA Budget

113.5

116.2

112.8

109.7

106.8

Joint Programmes

0.7

1.1

2.1

1.7

 

Special Accounts

2.4

3.2

3.4

0.9

2.5

Total

116.5

120.5

118.3

112.3

109.3

EDQM

PA Budget

186.0

204.5

221.2

234.0

239.2

Joint Programmes

 

 

   

 

Special Accounts

2.5

1.6

2.1

3.4

4.6

Total

188.5

206.1

223.3

237.4

243.8

Grand Total

2 337.8

2 334.4

2 329.8

2 338.0

2 322.5

             
             
   

FTE 2009

FTE 2010

FTE 2011

FTE 2012

FTE 03/2013

OB Total

1 872.9

1 847.9

1 814.8

1 789.1

1 751.5

Joint Programmes Total

102.4

94.5

116.1

116.5

106.5

Special Accounts Total

63.0

71.3

64.9

88.7

118.5

             

Number of staff members per category (agents under contract, unpaid leave included)

Department

Cat

31/12/2010

31/12/2011

31/12/2012

31/03/2013

CoE
(excluding Court)

A and HC

469

477

485

485

B

714

704

697

686

C

116

116

108

104

L

40

36

37

37

Total

1339

1333

1327

1312

Court

A

173

176

180

184

B

401

403

408

404

C

19

20

19

18

L

17

15

15

15

Total

610

614

622

621

EDQM

A

67

71

72

74

B

117

119

131

132

C

21

27

28

30

L

3

3

3

3

Total

208

220

234

239

Grand Total

2157

2167

2183

2172

Number of staff members per contract type, posting and financing

Contract of indefinite duration (CDI)

31/12/2010

31/12/2011

31/12/2012

31/03/2013

On post

CoE

1129

1099

1041

1028

 

Court

372

423

435

434

 

EDQM

128

130

129

129

Sub-Total

 

1629

1652

1605

1591

On position

CoE

39

54

91

90

 

Court

0

0

3

4

 

EDQM

2

2

9

9

Sub-Total

 

41

56

103

103

Without posting (CST)

 

14

9

8

8

Total

 

1684

1717

1716

1702

           

Contract of definite duration (CDD)

31/12/2010

31/12/2011

31/12/2012

31/03/2013

On post

CoE

31

28

19

19

 

Court

213

160

141

135

 

EDQM

55

52

42

41

Sub-Total

 

299

240

202

195

On position

CoE

126

143

168

167

 

Court

25

31

43

48

 

EDQM

23

36

54

60

Sub-Total

 

174

210

265

275

Without posting (CST)

 

0

0

0

0

Total

 

473

450

467

470

           

Grand Total

 

2157

2167

2183

2172

Number of staff members by type of financing

CDI and CDD

31/12/2010

31/12/2011

31/12/2012

31/12/2013

Ordinary Budget Posts

1 641

1 616

1553

1535

Ordinary Budget Positions

96

115

170

175

Ordinary Budget Sub-total

1 737

1 731

1723

1710

Partial Agreement Posts

287

276

255

251

Partial Agreement Positions

36

53

78

86

Partial Agreement Sub-total

323

329

333

337

Special account positions outside Joint Programmes

27

29

58

63

Joint Programme Positions

56

69

61

54

CST without posting

14

9

8

8

TOTAL

2 157

2 167

2183

2172

“Salary Ceiling” (€M)

Ordinary Budget

   

2010

2011

2012

2013

Staff – Ceiling decision

145.3

144.2

146.5

148.0

Total expenditure

218.3

217.2

222.2

226.1

Ratio

66.6%

66.4%

66.0%

65.5%

Appendix V – Administrative levy on extra-budgetary resources – benchmarking

The international organisations included in the benchmark have a % levy on extra-budgetary receipts, with the exception of the OECD which has a two-tier system similar to that in place at the Council of Europe.

As can be seen from the table hereafter, the fixed percentage levy varies from one organisation to another (ranging from 3% to 13%). The UN system organisations - have different fixed percentage rates depending on the nature of the project concerned and the donor (cf. Appendix).

Appendix - Extra-budgetary support-cost rates applied by eight United Nations system organisations

Source: JIU/REP/2002/3

1 This document has been classified restricted until examination by the Committee of Ministers.

2 Transfers between programme lines exceeding 10% of the supplying and receiving programme line or € 100 000.

3 Cf. CM/Del/Dec(2013)1170/1.6

4 Accumulated difference between the premiums paid to the insurers and the contributions levied through the payroll. Employees contribute one third of the cost of health cover and the employer two thirds.

5 N.B.: This item has been dealt under item 7 (see report §§ 16-17).

6 FTEs are calculated based on the number of working days per year; as a result the figures of 31 March 2013 are only indicative.



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