Report on budgetary and financial management of the European Union Agency for Law Enforcement Training (CEPOL) for financial year 2017

Report on budgetary and financial management of the European Union Agency for Law Enforcement Training (CEPOL) for financial year 2017 CEPOL 2017.

Contents INTRODUCTION... 3 KEY EVENTS HAVING AN IMPACT ON MANAGEMENT OF FINANCIAL RESOURCES IN 2017... 3 BUDGET 2017 EXECUTION - OVERVIEW... 5 BUDGET IMPLEMENTATION 2017 PER TITLES... 7 Title 1: Expenditure relating to persons working with CEPOL... 7 Title 2: Buildings & equipment and miscellaneous expenditure... 8 Title 3 Operational expenditure... 9 Title 4 R0: MENA project... 11 OTHER FINANCIAL AND BUDGETARY TOPICS... 13 transfers... 13 Recovery orders... 14 Payment statistics... 14 ANNEXES... 15 ANNEX 1 ary outturn 2017... 16 Annex II: CEPOL budget implementation table 2017 (regular budget detailed by chapter)... 17 ANNEX III: CEPOL budget implementation 2017 (overall budget detailed by fund source and budget by line)18 Annex IV: CEPOL 2017 payment statistics... 33 2 of 34

Introduction CEPOL was initially founded by Council Decision 200/820/JHA of 22 December 2000 as a body financed directly by the Member States of the European Union and functioned as a network, by bringing together the national training institutes in the Member States, whose tasks include the training of senior police officers. CEPOL was later established as an agency of the European Union by Council Regulation No. 2005/681/JHA of 20 September, 2005 (OJ L 256/63 of 1 October, 2005). The decision was amended by Regulation (EU) No 543 of 15 May 2014 changing the seat of CEPOL from Bramshill, UK to Budapest, Hungary. In 2015 Council Decision 2005/681/JHA was replaced by Regulation (EU) 2015/2219 of the European Parliament and of the Council of 25 November 2015 on the European Union Agency for Law Enforcement Training (CEPOL). CEPOL contributes to a safer Europe by facilitating cooperation and knowledge sharing among law enforcement officials of the EU Member States and to some extent, from third countries, on issues stemming from EU priorities in the field of security; in particular, from the EU Policy Cycle on serious and organised crime. CEPOL constantly strives to offer innovative and advanced training activities by integrating relevant developments in knowledge, research & technology, and by creating synergies through strengthened cooperation. CEPOL s current portfolio encompasses residential activities, online learning (i.e. webinars, online modules, online courses, etc.), exchange programmes, common curricula, research and science. Key events having an impact on management of financial resources in 2017 2017 was CEPOL s first full year of operation under the new legal basis, Regulation (EU) 2015/2219 of the European Parliament and of the Council of 25 November 2015, which came into effect starting 1 July 2016. Following the external audit completed in January 2017, CEPOL has been certified the Management System Standard ISO 9001:2015 by Lloyd's Register Quality Assurance. The Quality Certificate is applicable to: Management of the Law Enforcement Residential Activities and the Exchange Programme: support, develop, implement and coordinate training for law enforcement officials. This strategic development helps CEPOL to demonstrate its high commitment to quality and stakeholder satisfaction. Based on European Commission financing decisions ICSP/2017/394-210 and IPA/2017/393-268, CEPOL Acting Executive Director signed a Delegation Agreement on the EU/MENA Counter Terrorism Training Partnership 2 (CEPOL CT2) project with the European 3 of 34

Commission Service for Foreign Policy Instruments (FPI) and a Grant Agreement on the Financial Investigation In-Service Training Programme, Western Balkan (CEPOL FI) project with Directorate-General of Neighbourhood and Enlargement Negotiation (DG NEAR) on 21 December 2017. The EU-MENA Counterterrorism Training Partnership 2 project has a budget of 6,444,698, a duration of 36 months and is financed under the Instrument contributing to Stability and Peace (IcSP). The Financial Investigation In-Service Training Programme in Western Balkans project has a budget of 2,500,000, a duration of 24 months and is financed under the Instrument of Pre-accession Assistance (IPA 2). The negotiation for the conclusion of these lasted longer than originally forecasted. These projects were signed only at the very end of 2017 therefore no budgetary impact for 2017 has been encountered. Recruitment procedures for the staff under the new projects has been already prepared in 2017. The negotiations on the delegation of the implementation of Digital Forensic Training with the corresponding services of the European Commission has not been concluded in 2017. For the moment (March 2018), the financing decision from the Commission side is not approved and the indicative budget is not yet defined. 4 of 34

2017 execution - overview CEPOL has a total voted budget for 2017 of 9 280 000. By the end of December 2017, 97% of the regular (C1) budget has been committed, out of which 87% has been paid (84% of the total budget). - For Title 1; 100% of the C1 credits available has been committed and 93% has been paid. - For Title 2; 94% of the C1 credits has been committed and 69% has been paid. - For Title 3; 96% of the available C1 funds have been committed and 79% has been paid. 2017 Implementation to 31.12.17 (overview) 2017 Implementation to 31.12.17 (Titles) 5 of 34

A total amount of 1,213,257 has been carried over to 2018, which comes to 13.07% of the overall 2017 budget. These credits cover mainly grants signed during the 4th quarter of 2017, travel expenditure by default invoiced in 2 months posterior and other contracts signed or renewed end of 2017. At the end of December 2017, the total 2016 budget implementation, including carried forward funds from 2016-2017, has reached 93.76%. Overview on 2017 execution, status as of 31 December 2017 is provided in Annex II. implementation 2008 2016 (amounts in EUR)* *the 2017 final budget execution will be known only at the end of 2018. The % shown for 2017 is the maximum reachable. 6 of 34

Implementation 2017 per Titles Title 1: Expenditure relating to persons working with CEPOL C1: Regular budget 2017 Regular budget 2017- Staff costs Implementation/Executio n Regular budget 2017 (C1) Initial Transfers Final Committed implem entation % Paid execution % Potential Carry forward for payments in 2018 11 Staff in active employment 3,377,656-185,880 3,191,776 3,183,589 100% 2,957,834 93% 225,754 13 Missions and duty travel 40,000 0 40,000 40,000 100% 36,136 90% 3,864 14 Socio-Medical Infrastructure 411,000-61,472 349,528 349,429 100% 347,429 90% 2,000 16 Social welfare 2,000 5,487 7,487 7,480 100% 7,480 100% 0 17 Entertainment and representation expenses 3,000 1,000 4,000 4,000 100% 3,267 82% 733 1 TITLE 1 Expenditure relating to persons working with CEPOL 3,833,656-240,866 3,592,790 3,584,498 100% 3,352,147 93% 232,351 By the end of December 100% of the final budget for Title 1 has been committed and 93% paid. Due to the lower correction coefficient applied in Hungary, the geographical balance of staff is further shifting and the Agency is employing more and more Hungarian staff members. This has an impact on staff cost, as the estimates prepared two years in advance resulted too high. The original budget has been decreased by 240,866 accordingly. These credits were transferred to Title 3 allowing additional financing of operational activities. After relocation, some staff members initiated a Court case. After the initial decision of the Court, three staff members decided on an appeal. The Hearing at the Court for this legal case originally planned for 2017 has been postponed to January 2018. The Court s decision is expected by the summer 2018. C8: Amounts carried over from 2016 for payment in 2017 Use of amounts carried over in Title 1 7 of 34

Execution of commitments carried forward from 2016 to 2017 (C8) Carried Forward from 2016 to 2017 Paid De-committed (Excess carry forward) Cancellation rate 11 Staff in active employment 154,191.14 137,451.80 16,739.34 11% 13 Missions and duty travel 5,071.23 3,463.17 1,608.06 32% 14 Socio-Medical Infrastructure 20,685.31 18,414.07 2,271.24 11% 17 Entertainment and representation expenses 795.07 303.91 491.16 62% 1 TITLE 1 Expenditure relating to persons working with CEPOL 180,742.75 159,632.95 21,109.80 12% The cancellation rate of carried over payment credits (C8) in Title 1 was 12%. This relatively high percentage is justified by the nature of expense the cancelled C8 credits were covering. Recruitment expenses main item for the carry forward - are difficult to forecast as the potential candidates are unknown at the moment of budget planning. C4: Internally assigned revenue Internally assigned revenue is generated where CEPOL recovers overpaid amounts. By the end of December 2017, 53,448 has been made available for re-use; in line with the general priority rules for the use of fund sources, the C4 credits were entirely transferred to 2018. Title 2: Buildings & equipment and miscellaneous expenditure C1: Regular budget 2017 Building & equipment and miscellaneous expenditure Implementation/Execution Regular budget 2017 (C1) Initial Transfers Actual Committed implem entation % Paid execution % Potential Carry forward for payments in 2018 20 Investments in immovable property & rental of buildings 43,000-4,000 39,000 24,571 63% 24,170 62% 401 21 Information and communication technology expenditure 295,000 99,589 394,589 391,048 99% 284,189 72% 106,859 22 Movable property and associated costs 14,500 21,500 36,000 32,847 91% 19,293 54% 13,553 8 of 34

23 Current administrative expenditure 91,500-55,046 36,454 29,246 80% 24,316 67% 4,929 24 Postal charges 8,000-200 7,800 4,050 52% 3,530 45% 520 2 TITLE 2 Buildings & equipment and miscellaneous expenditure 452,000 61,844 513,844 481,761 94% 355,499 69% 126,262 By the end of December 94% of the available budget has been committed and 69% of payment credits have been used. Following budget transfers within and in between titles, the final budget has been increase by 13%. The additional credits were mainly used for IT and office equipment. As the contract for those purchases has been signed during the last weeks of December, the corresponding amounts were carried forward to 2018. C8: Amounts carried over from 2016 for payment in 2017 Use of amounts carried over in Title 2 Execution of commitments carried forward from 2016 to 2017 (C8) Carried Forward from 2016 to 2017 Paid De-committed (Excess carry forward) Cancellation rate 20 Investments in immovable property & rental of buildings 320.00 0 320.00 100% 21 Information and communication technology expenditure 52,375.38 46,738.94 5,636.44 11% 22 Movable property and associated costs 1,668.30 195.36 1,472.94 88% 23 Current administrative expenditure 82,313.51 77,593.36 4,720.15 6% 24 Postal charges 3,377.82 1,086.78 2,291.04 68% 2 TITLE 2 Buildings & equipment and miscellaneous expenditure 140,055.01 125,614.44 14,440.57 10% Only 12% of the total funds carried over to 2017 correspond to Title 2. The main reason for the cancellation in Title 2 was out of CEPOL s control. Big part of the cancelled amount refers to a legal case where the court has postponed the hearing to 2018 and Telecommunication services covering 1 year period with start date in the middle of the year. C4: Internally assigned revenue By the end of December 2017, 498 has been cashed as internal assigned revenue in Title 2. In line with the general priority rules for the use of fund sources, the C4 credits were entirely transferred to 2018. Title 3 Operational expenditure 9 of 34

C1: Regular budget 2017 Title 3 Operational expenditure Implementation/Execution Regular budget 2017 (C1) Initial Transfers Actual Committed implem entatio n % Paid executi on % Carry forward 30 Bodies and organs 245,000-35,000 210,000 164,915 79% 158,253 75% 6,662 31 32 Courses, Flight Schemes, E-Net Other programme activities 3,720,344-15,200 3,705,144 3,539,508 96% 2,921,384 79% 618,125 829,000 91,022 920,022 901,024 98% 728,540 79% 172,484 35 Missions 150,000 58,200 208,200 208,200 100% 206,402 99% 1,798 37 3 Other operational activities TITLE 3 Operational Expenditure 50,000 80,000 130,000 130,000 100% 74,426 57% 55,574 4,994,344 179,022 5,173,366 4,943,648 96% 4,089,004 79% 854,644 By the end of December 96% of the available budget has been committed. Payments represents 79% of the available payment credits. The original budget has been increased by 179,022 via a transfer from Title 1 allowing the implementation of additional training and supporting activities. A number of activities will be organised in the first few months of year 2018, therefore the necessary funds are carried forward. Invoices from the travel agent are claimed in 1-2 month delay resulting in a high carry forward for the flight scheme and exchanges. Also contract for a value of 50,000 has been signed right before Christmas for a survey to be held in Q3 2018. C8: Amounts carried over from 2016 for payment in 2017 Use of amounts carried over in Title 3 Execution of commitments carried forward from 2016 to 2017 (C8) Carried Forward from 2016 to 2017 Paid De-committed (Excess carry forward) Cancellation rate 30 Bodies and organs 24,985.86 20,450.83 4,535.03 18% 31 Courses, Flight Schemes, E-Net 878,643.93 744,012.12 134,631.81 15% 32 Other programme activities 223,197.53 209,059.11 14,138.42 6% 35 Missions 11,045.47 11,045.47 0 0% 37 Other operational activities 18,467.87 18,167.87 300.00 2% 3 TITLE 3 Operational Expenditure 1,156,340.66 1,002,735.40 153,605.26 13% 10 of 34

Cancellation of funds for operational activities is not a sign of bad planning, but it s an implicit reality for the type of activity CEPOL carries out. For courses organised at the beginning of the year, either by CEPOL or network partners, funds are carried over from the previous year, based on estimation of costs. Most of the activities involve mission and travel, frequently with payments in foreign currencies. The final payment is done on expenditure incurred, therefore the difference, if any, needs to be cancelled. C4: Internally assigned revenue Internal assigned revenues under Title 3 amounted to 22,315 in 2017. In line with the general priority rules for the use of fund sources, the C4 credits were in their entirety transferred to 2018. Title 4 R0: MENA project In 2015 a new task has been delegated to CEPOL via grant agreement with the European Commission. The project aims at building the capacity of relevant law enforcement services and other relevant personnel in the target countries by offering tailored made learning and training The second instalment of 906,831 has been received in 2017. CEPOL could not make use of the last instalment (10% + the contingency amount) specified in the grant agreement, due to the modality specified in the funding instrument. The project ended in November 2017 with a final closing expected by the end of March 2018. By the end of 2017, the budget implementation rate of the project was 77% ( 1,835,094), while payment execution reached 76% ( 1,802,031), compared to the total granted budget minus contingency reserve ( 2,490,504-111,184 = 2,379,320). Overall Implementation/Execut ion of the MENA project (2015-2017) Revised Agreed of the project (amendment no.1) Initial appropriations inscribed since 2015 (incl. carry overs) Transfers over the years Final Actual appropriations inscribed Committed implement ation % (compared to the total budget without contingency reserve) Paid execution % (compared to the total budget without contingency reserve) Carry forward 41 Human Resources 1,463,200 1,314,512 35,925 1,350,437 1,161,060 86% 1,130,145 84% 30,915 42 Travel 460,940 477,440-30,000 447,440 367,296 82% 367,296 82% 0 43 Equipment and supplies 10,500 4,600 4,900 9,500 9,288 98% 8,756 92% 532 11 of 34

Overall Implementation/Execut ion of the MENA project (2015-2017) Revised Agreed of the project (amendment no.1) Initial appropriations inscribed since 2015 (incl. carry overs) Transfers over the years Final Actual appropriations inscribed Committed implement ation % (compared to the total budget without contingency reserve) Paid execution % (compared to the total budget without contingency reserve) Carry forward 44 Local office 16,000 13,200-1,600 11,600 6,600 57% 5,457 47% 1,143 45 Other costs, services 380,000 252,000 82,000 334,000 290,850 87% 290,376 87% 473 46 Other 0 0 0 0 0 N.A. 0 N.A. 0 47 Indirect costs 48,680 66,225-66,225 0 0 N.A. 0 N.A. 0 48 Provision for contingency reserve 111,184 25,000-25,000 0 0 N.A. 0 N.A. 0 49 Taxes 0 0 0 0 0 N.A. 0 N.A. 0 GRAND TOTAL (MENA Project full lifecycle) 2,490,504 2,152,977 0 2,152,977 1,835,094 77% 1,802,031 76% 33,063 12 of 34

Other financial and budgetary topics transfers The 2017 CEPOL Internal Transfers of the regular budget (C1 commitment and payment appropriations) were done in line with articles 27 1a, 27 1b, 27 3 and 28 1 of the CEPOL Financial Regulation. These transfers aimed to align the initial budget distribution planned to the real business needs. 12 transfers have been processed, out of which 2 were transfers between Titles. As a result of the budget transfers, the Title 1 budget has been decreased by 0.24 M, Title 2 and Title 3 budget has been increased respectively by 0.06 M and 0.18 M. Implementation/Execution Regular budget 2017 (C1) Initial Transfers Final 1 TITLE 1 Expenditure relating to persons working with CEPOL 11 Staff in active employment 3,377,656.00-185,880.44 3,191,775.56 14 Socio-Medical Infrastructure 411,000.00-61,472.20 349,527.80 16 Social welfare 2,000.00 5,487.05 7,487.05 17 Entertainment and representation expenses 3,000.00 1,000.00 4,000.00 1 TITLE 1 Expenditure relating to persons working with CEPOL 3,833,656.00-240,865.59 3,592,790.41 2 TITLE 2 Buildings & equipment and miscellaneous expenditure 20 Investments in immovable property & rental of buildings 43,000.00-4,000.00 39,000.00 21 Information and communication technology expenditure 295,000.00 99,589.49 394,589.49 22 Movable property and associated costs 14,500.00 21,500.00 36,000.00 23 Current administrative expenditure 91,500.00-55,045.80 36,454.20 24 Postal charges 8,000.00-200.00 7,800.00 2 TITLE 2 Buildings & equipment and miscellaneous expenditure 452,000.00 61,843.69 513,843.69 3 TITLE 3 Operational Expenditure 30 Bodies and organs 245,000.00-35,000.00 210,000.00 31 Courses, Flight Schemes, E-Net 3,720,344.00-15,200.00 3,705,144.00 32 Other programme activities 829,000.00 91,021.90 920,021.90 35 Missions 150,000.00 58,200.00 208,200.00 13 of 34

37 Other operational activities 50,000.00 80,000.00 130,000.00 3 TITLE 3 Operational Expenditure 4,994,344.00 179,021.90 5,173,365.90 GRAND TOTAL 9 280 000.00 9 280 000.00 Recovery orders At the end of December, there were 5 recovery orders ( 4 949) not cashed or cleared in the accounting system. Two are related to recovery of pre-financing ( 4 182) and the other three are cancelled flight tickets ( 1k). Payment statistics In 2017, 95% of the payments were completed on time, this represents a 4% improvement compared to the previous year. Taking into account that the number of payments has considerably increased (1,739 transactions, 13% more than in 2016 and 35% more than in 2015), this can be considered a very positive shift. One of the late payments led to the payment of interest. This payment related to consultancy fees concerning development requirements and tender documentation for the e-net 3.0. The original invoice amounted to 34,000 and was paid within 68 days resulting on a payment delay by 38 days. The late payment interest amounted to 283. 14 of 34

ANNEXES 15 of 34

ANNEX 1 ary outturn 2017 The published 2016 budget outturn amounted to EUR 567 666. After the publication of the 2016 budget outturn, an updated outturn amount has been established using a revised methodology for the outturn calculation. The new amount is EUR 552 560 instead of the published EUR 567 666. CEPOL will compensate the difference with the 2017 outturn. The 2017 budget outturn amounts to EUR 460 918 which becomes 445 812 with the 2016 compensation. 16 of 34

Annex II: CEPOL budget implementation table 2017 (regular budget detailed by chapter) Implementation/Execution Regular budget 2017 (C1) Initial Transfers Actual Committed implementation % Still to be used Paid execution % % (Compared to commitments) A B C (=A+B) D D/C C-D E E/C E/D 1 TITLE 1 Expenditure relating to persons working with CEPOL 11 Staff in active employment 3 377 656.00-185 880.44 3 191 775.56 3 183 588.74 100% 8 186.82 2 957 834.44 93% 93% 13 Missions and duty travel 40 000.00 40 000.00 40 000.00 100% 36 136.18 90% 90% 14 Socio-Medical Infrastructure 411 000.00-61 472.20 349 527.80 349 428.75 100% 99.05 347 428.75 99% 99% 16 Social welfare 2 000.00 5 487.05 7 487.05 7 480.26 100% 6.79 7 480.26 100% 100% 17 Entertainment and representation 3 000.00 1 000.00 4 000.00 4 000.00 100% 3 266.89 82% 82% 1 TITLE 1 Expenditure relating to persons working with CEPOL 3 833 656.00-240 865.59 3 592 790.41 3 584 497.75 100% 8 292.66 3 352 146.52 93% 94% 2 TITLE 2 Buildings & equipment and miscellaneous expenditure 20 21 Investments in immovable property & rental of buildings Information and communication technology expenditure 43 000.00-4 000.00 39 000.00 24 571.07 63% 14 428.93 24 170.41 62% 98% 295 000.00 99 589.49 394 589.49 391 047.58 99% 3 541.91 284 188.69 72% 73% 22 Movable property and associated costs 14 500.00 21 500.00 36 000.00 32 846.51 91% 3 153.49 19 293.38 54% 59% 23 Current administrative expenditure 91 500.00-55 045.80 36 454.20 29 245.51 80% 7 208.69 24 316.13 67% 83% 24 Postal charges 8 000.00-200.00 7 800.00 4 050.00 52% 3 750.00 3 530.11 45% 87% 2 TITLE 2 Buildings & equipment and miscellaneous expenditure 452 000.00 61 843.69 513 843.69 481 760.67 94% 32 083.02 355 498.72 69% 74% 3 TITLE 3 Operational Expenditure 30 Bodies and organs 245 000.00-35 000.00 210 000.00 164 915.03 79% 45 084.97 158 253.34 75% 96% 31 Courses, Flight Schemes, E-Net 3 720 344.00-15 200.00 3 705 144.00 3 539 508.36 96% 165 635.64 2 921 383.61 79% 83% 32 Other programme activities 829 000.00 91 021.90 920 021.90 901 024.21 98% 18 997.69 728 539.87 79% 81% 33 Evaluation N.A. N.A. N.A. 35 Missions 150 000.00 58 200.00 208 200.00 208 200.00 100% 206 401.54 99% 99% 37 Other operational activities 50 000.00 80 000.00 130 000.00 130 000.00 100% 74 425.51 57% 57% 3 TITLE 3 Operational Expenditure 4 994 344.00 179 021.90 5 173 365.90 4 943 647.60 96% 229 718.30 4 089 003.87 79% 83% GRAND TOTAL 9 280 000.00 9 280 000.00 9 009 906.02 97.09% 270 093.98 7 796 649.11 84.02% 87% 17 of 34

ANNEX III: CEPOL budget implementation 2017 (overall budget detailed by fund source and budget by line) Fund source C1 line Item CA Committed % PA Paid % R A L A-1100 Basic Salary 1 319 964.24 1 319 964.24 100.00 % 1 319 964.24 1 319 964.24 100.00 % 0.00 A-1101 Monthly Allowances 453 830.16 453 830.16 100.00 % 453 830.16 453 830.16 100.00 % 0.00 A-1102 Entry and departure allowances 27 314.97 27 314.97 100.00 % 27 314.97 27 314.97 100.00 % 0.00 Total 1 801 109.37 1 801 109.37 1 801 109.37 1 801 109.37 0.00 A-1115 Contract staff 505 522.05 505 522.05 100.00 % 505 522.05 505 522.05 100.00 % 0.00 A-1118 National experts on secondment 176 095.42 176 095.42 100.00 % 176 095.42 176 095.42 100.00 % 0.00 A-1119 Internships 12 350.00 12 350.00 100.00 % 12 350.00 12 350.00 100.00 % 0.00 Total 693 967.47 693 967.47 693 967.47 693 967.47 0.00 A-1120 Further training & language courses & retraining for staff 43 609.73 42 998.11 98.60 % 43 609.73 41 699.11 95.62 % 1 299.00 Total 43 609.73 42 998.11 43 609.73 41 699.11 1 299.00 18 of 34

A-1130 Insurance against sickness 96 893.94 96 893.94 100.00 % 96 893.94 96 893.94 100.00 % 0.00 Total 96 893.94 96 893.94 96 893.94 96 893.94 0.00 A-1141 Annual travel expenses from the place of employment to place of origin 24 504.85 24 504.85 100.00 % 24 504.85 24 504.85 100.00 % 0.00 Total 24 504.85 24 504.85 24 504.85 24 504.85 0.00 A-1174 Payment for admin assistance from Community institutions A-1175 Other services and work to be contracted out 90 000.00 90 000.00 100.00 % 90 000.00 78 524.49 87.25 % 11 475.51 377 690.20 370 335.00 98.05 % 377 690.20 174 335.00 46.16 % 196 000.00 Total 467 690.20 460 335.00 467 690.20 252 859.49 207 475.51 A-1180 Expenditure on recruitment 64 000.00 63 780.00 99.66 % 64 000.00 46 800.21 73.13 % 16 979.79 Total 64 000.00 63 780.00 64 000.00 46 800.21 16 979.79 A-1300 Mission expenses & travel expenses & incidental expenditure for administrative missions 40 000.00 40 000.00 100.00 % 40 000.00 36 136.18 90.34 % 3 863.82 Total 40 000.00 40 000.00 40 000.00 36 136.18 3 863.82 19 of 34

A-1410 400.00 300.95 75.24 % 400.00 300.95 75.24 % 0.00 Total 400.00 300.95 400.00 300.95 0.00 A-1420 0.00 0.00 #DIV/0 0.00 0.00 Total 0.00 0.00 0.00 0.00 A-1430 349 127.80 349 127.80 100.00 % 349 127.80 347 127.80 99.43 % 2 000.00 Total 349 127.80 349 127.80 349 127.80 347 127.80 2 000.00 A-1610 Social contacts between staff 7 487.05 7 480.26 99.91 % 7 487.05 7 480.26 99.91 % 0.00 Total 7 487.05 7 480.26 7 487.05 7 480.26 0.00 A-1700 Entertainment and representation expenses 4 000.00 4 000.00 100.00 % 4 000.00 3 266.89 81.67 % 733.11 Total 4 000.00 4 000.00 4 000.00 3 266.89 733.11 A-2003 cost of renting office space (parkings) 20 500.00 19 849.79 96.83 % 20 500.00 19 849.79 96.83 % 0.00 Total 20 500.00 19 849.79 20 500.00 19 849.79 0.00 A-2010 Insurance 3 000.00 2 390.10 79.67 % 3 000.00 2 390.10 79.67 % 0.00 Total 3 000.00 2 390.10 3 000.00 2 390.10 0.00 A-2040 Fitting-out of premises 15 500.00 2 331.18 15.04 % 15 500.00 1 930.52 12.45 % 400.66 Total 15 500.00 2 331.18 15 500.00 1 930.52 400.66 A-2100 Acquisition of equipment and 178 754.92 178 452.17 99.83 % 178 754.92 95 930.42 53.67 % 82 521.75 20 of 34

software A-2102 Maintenance of equipment and software A-2103 ICT Technical support and assistance 54 481.32 54 221.29 99.52 % 54 481.32 49 348.77 90.58 % 4 872.52 49 728.68 49 234.41 99.01 % 49 728.68 48 032.01 96.59 % 1 202.40 A-2104 Telecommunications 48 449.57 45 964.71 94.87 % 48 449.57 37 702.49 77.82 % 8 262.22 A-2105 Commission IT systems 63 175.00 63 175.00 100.00 % 63 175.00 53 175.00 84.17 % 10 000.00 Total 394 589.49 391 047.58 394 589.49 284 188.69 106 858.89 A-2200 Purchase and replacement of office machinery 6 000.00 3 200.00 53.33 % 6 000.00 2 675.87 44.60 % 524.13 Total 6 000.00 3 200.00 6 000.00 2 675.87 524.13 A-2210 Purchase and replacement of furniture 27 500.00 27 403.10 99.65 % 27 500.00 15 161.33 55.13 % 12 241.77 Total 27 500.00 27 403.10 27 500.00 15 161.33 12 241.77 A-2250 Purchase of books & other works in hard copy & in electronic form 2 500.00 2 243.41 89.74 % 2 500.00 1 456.18 58.25 % 787.23 Total 2 500.00 2 243.41 2 500.00 1 456.18 787.23 A-2300 Stationery 14 000.00 13 856.14 98.97 % 14 000.00 10 167.76 72.63 % 3 688.38 21 of 34

Total 14 000.00 13 856.14 14 000.00 10 167.76 3 688.38 A-2320 Bank charges 1 000.00 283.18 28.32 % 1 000.00 283.18 28.32 % 0.00 Total 1 000.00 283.18 1 000.00 283.18 0.00 A-2330 Legal expenses 2 650.00 2 650.00 Total 2 650.00 2 650.00 A-2350 Miscellaneous insurance 4 060.00 361.99 8.92 % 4 060.00 336.99 8.30 % 25.00 A-2354 Consultancy services 5 929.20 5 929.20 100.00 % 5 929.20 4 713.20 79.49 % 1 216.00 A-2355 Translations 8 815.00 8 815.00 100.00 % 8 815.00 8 815.00 100.00 % 0.00 Total 18 804.20 15 106.19 18 804.20 13 865.19 1 241.00 A-2400 Postal and delivery charges 7 800.00 4 050.00 51.92 % 7 800.00 3 530.11 45.26 % 519.89 Total 7 800.00 4 050.00 7 800.00 3 530.11 519.89 B3-000 Governance meetings 115 000.00 87 893.55 76.43 % 115 000.00 82 321.07 71.58 % 5 572.48 Total 115 000.00 87 893.55 115 000.00 82 321.07 5 572.48 B3-010 Working Groups 15 000.00 2 010.57 13.40 % 15 000.00 2 010.57 13.40 % 0.00 Total 15 000.00 2 010.57 15 000.00 2 010.57 0.00 B3-020 Network meetings 80 000.00 75 010.91 93.76 % 80 000.00 73 921.70 92.40 % 1 089.21 Total 80 000.00 75 010.91 80 000.00 73 921.70 1 089.21 B3-100 Training activities 2 208 844.00 2 094 301.39 94.81 % 2 208 844.00 1 633 327.65 73.94 % 460 973.74 22 of 34

Total 2 208 844.00 2 094 301.39 2 208 844.00 1 633 327.65 460 973.74 B3-111 Reimbursement of travel expenses - participants 1 201 000.00 1 151 000.00 95.84 % 1 201 000.00 1 085 058.80 90.35 % 65 941.20 Total 1 201 000.00 1 151 000.00 1 201 000.00 1 085 058.80 65 941.20 B3-130 E-Learning modules 295 300.00 294 206.97 99.63 % 295 300.00 202 997.16 68.74 % 91 209.81 Total 295 300.00 294 206.97 295 300.00 202 997.16 91 209.81 B3-200 Common curricula 200.00 144.31 72.16 % 200.00 144.31 72.16 % 0.00 Total 200.00 144.31 200.00 144.31 0.00 B3-210 Research and science events 60 000.00 60 000.00 100.00 % 60 000.00 42 078.47 70.13 % 17 921.53 Total 60 000.00 60 000.00 60 000.00 42 078.47 17 921.53 B3-220 Equipment & operating expenses and services relating to the Electronic Network 90 000.00 85 735.00 95.26 % 90 000.00 20 205.00 22.45 % 65 530.00 Total 90 000.00 85 735.00 90 000.00 20 205.00 65 530.00 B3-240 Exchanges 694 000.00 694 000.00 100.00 % 694 000.00 661 762.84 95.35 % 32 237.16 Total 694 000.00 694 000.00 694 000.00 661 762.84 32 237.16 B3-250 Co-operation with nonmember states 56 471.73 53 528.27 94.79 % 56 471.73 3 278.27 5.81 % 50 250.00 Total 56 471.73 53 528.27 56 471.73 3 278.27 50 250.00 23 of 34

B3-260 Development of CRM 0.00 0.00 Total 0.00 0.00 B3-270 Consultancy for STNA and TNA methodology for LETS 19 350.17 7 616.63 39.36 % 19 350.17 1 070.98 5.53 % 6 545.65 Total 19 350.17 7 616.63 19 350.17 1 070.98 6 545.65 B3-510 Network related missions 208 200.00 208 200.00 100.00 % 208 200.00 206 401.54 99.14 % 1 798.46 Total 208 200.00 208 200.00 208 200.00 206 401.54 1 798.46 B3-700 Communications 130 000.00 130 000.00 100.00 % 130 000.00 74 425.51 57.25 % 55 574.49 Total 130 000.00 130 000.00 130 000.00 74 425.51 55 574.49 9 280 000.00 9 009 906.02 97.09 % 9 280 000.00 7 796 649.11 84.02 % 1 213 256.91 Fund source C4 line Item CA Committed % PA Paid % R A L A-1100 Basic Salary 7 901.48 7 901.48 Total 7 901.48 7 901.48 24 of 34

A-1120 Further training & language courses & retraining for staff 6 213.20 0.00 0.00 % 6 213.20 0.00 0.00 % 0.00 Total 6 213.20 0.00 6 213.20 0.00 0.00 A-1430 39 333.64 0.00 0.00 % 39 333.64 0.00 0.00 % 0.00 Total 39 333.64 0.00 39 333.64 0.00 0.00 A-2010 Insurance 358.32 358.32 Total 358.32 358.32 A-2100 Acquisition of equipment and software 93.00 93.00 Total 93.00 93.00 A-2300 Stationery 47.47 47.47 Total 47.47 47.47 B3-020 Network meetings 249.64 249.64 Total 249.64 249.64 B3-100 Training activities 16 875.16 0.00 0.00 % 16 875.16 0.00 0.00 % 0.00 Total 16 875.16 0.00 16 875.16 0.00 0.00 B3-111 Reimbursement of travel expenses - participants 2 845.37 2 845.37 Total 2 845.37 2 845.37 25 of 34

B3-240 Exchanges 626.79 626.79 Total 626.79 626.79 B3-700 Communications 1 718.56 1 718.56 Total 1 718.56 1 718.56 76 262.63 0.00 0.00 % 76 262.63 0.00 0.00 % 0.00 Fund source C5 line Item CA Committed % PA Paid % R A L A-1174 Payment for admin assistance from Community institutions 270.56 270.56 100.00 % 270.56 270.56 100.00 % 0.00 Total 270.56 270.56 270.56 270.56 0.00 A-2104 Telecommunications 1 468.57 1 468.57 Total 1 468.57 1 468.57 B3-100 Training activities 16 282.76 16 282.76 100.00 % 16 282.76 16 282.76 100.00 % 0.00 Total 16 282.76 16 282.76 16 282.76 16 282.76 0.00 B3-111 Reimbursement of travel expenses - 1 738.19 1 738.19 26 of 34

participants Total 1 738.19 1 738.19 19 760.08 16 553.32 83.77 % 19 760.08 16 553.32 83.77 % 0.00 Fund source C8 line Item CA Committed % PA Paid % R A L A-1102 Entry and departure allowances 12 390.50 12 390.50 100.00 % 12 390.50 12 390.50 100.00 % 0.00 Total 12 390.50 12 390.50 12 390.50 12 390.50 0.00 A-1174 Payment for admin assistance from Community institutions A-1175 Other services and work to be contracted out 13 762.26 13 762.26 100.00 % 13 762.26 13 762.26 100.00 % 0.00 100 110.00 100 110.00 100.00 % 100 110.00 100 110.00 100.00 % 0.00 Total 113 872.26 113 872.26 113 872.26 113 872.26 0.00 A-1180 Expenditure on 11 189.04 11 189.04 100.00 % 11 189.04 11 189.04 100.00 % 0.00 27 of 34

recruitment Total 11 189.04 11 189.04 11 189.04 11 189.04 0.00 A-1300 Mission expenses & travel expenses & incidental expenditure for administrative missions 3 463.17 3 463.17 100.00 % 3 463.17 3 463.17 100.00 % 0.00 Total 3 463.17 3 463.17 3 463.17 3 463.17 0.00 A-1410 11 222.60 11 222.60 100.00 % 11 222.60 11 222.60 100.00 % 0.00 Total 11 222.60 11 222.60 11 222.60 11 222.60 0.00 A-1430 7 191.47 7 191.47 100.00 % 7 191.47 7 191.47 100.00 % 0.00 Total 7 191.47 7 191.47 7 191.47 7 191.47 0.00 A-1700 Entertainment and representation expenses 303.91 303.91 100.00 % 303.91 303.91 100.00 % 0.00 Total 303.91 303.91 303.91 303.91 0.00 A-2040 Fitting-out of premises 0.00 0.00 #DIV/0 0.00 0.00 Total 0.00 0.00 0.00 0.00 A-2100 Acquisition of equipment and software A-2102 Maintenance of equipment and 25 337.15 25 337.15 100.00 % 25 337.15 25 337.15 100.00 % 0.00 15 820.47 15 820.47 100.00 % 15 820.47 15 820.47 100.00 % 0.00 28 of 34

software A-2104 Telecommunications 5 581.32 5 581.32 100.00 % 5 581.32 5 581.32 100.00 % 0.00 Total 46 738.94 46 738.94 46 738.94 46 738.94 0.00 A-2200 Purchase and replacement of office machinery 180.20 180.20 100.00 % 180.20 180.20 100.00 % 0.00 Total 180.20 180.20 180.20 180.20 0.00 A-2250 Purchase of books & other works in hard copy & in electronic form 15.16 15.16 100.00 % 15.16 15.16 100.00 % 0.00 Total 15.16 15.16 15.16 15.16 0.00 A-2300 Stationery 579.36 579.36 100.00 % 579.36 579.36 100.00 % 0.00 Total 579.36 579.36 579.36 579.36 0.00 A-2330 Legal expenses 1 750.00 1 750.00 100.00 % 1 750.00 1 750.00 100.00 % 0.00 Total 1 750.00 1 750.00 1 750.00 1 750.00 0.00 A-2354 Consultancy services 75 264.00 75 264.00 100.00 % 75 264.00 75 264.00 100.00 % 0.00 Total 75 264.00 75 264.00 75 264.00 75 264.00 0.00 A-2400 Postal and delivery charges 1 086.78 1 086.78 100.00 % 1 086.78 1 086.78 100.00 % 0.00 Total 1 086.78 1 086.78 1 086.78 1 086.78 0.00 B3-000 Governance meetings 7 205.46 7 205.46 100.00 % 7 205.46 7 205.46 100.00 % 0.00 29 of 34

Total 7 205.46 7 205.46 7 205.46 7 205.46 0.00 B3-010 Working Groups 8 025.42 8 025.42 100.00 % 8 025.42 8 025.42 100.00 % 0.00 Total 8 025.42 8 025.42 8 025.42 8 025.42 0.00 B3-020 Network meetings 5 219.95 5 219.95 100.00 % 5 219.95 5 219.95 100.00 % 0.00 Total 5 219.95 5 219.95 5 219.95 5 219.95 0.00 B3-100 Training activities 509 456.81 509 456.81 100.00 % 509 456.81 509 456.81 100.00 % 0.00 Total 509 456.81 509 456.81 509 456.81 509 456.81 0.00 B3-111 Reimbursement of travel expenses - participants 142 474.86 142 474.86 100.00 % 142 474.86 142 474.86 100.00 % 0.00 Total 142 474.86 142 474.86 142 474.86 142 474.86 0.00 B3-130 E-Learning modules 92 080.45 92 080.45 100.00 % 92 080.45 92 080.45 100.00 % 0.00 Total 92 080.45 92 080.45 92 080.45 92 080.45 0.00 B3-200 Common curricula 4 386.51 4 386.51 100.00 % 4 386.51 4 386.51 100.00 % 0.00 Total 4 386.51 4 386.51 4 386.51 4 386.51 0.00 B3-210 Research and science events 19 853.07 19 853.07 100.00 % 19 853.07 19 853.07 100.00 % 0.00 Total 19 853.07 19 853.07 19 853.07 19 853.07 0.00 B3-220 Equipment & operating expenses and services relating to the Electronic Network 103 822.85 103 822.85 100.00 % 103 822.85 103 822.85 100.00 % 0.00 30 of 34

Total 103 822.85 103 822.85 103 822.85 103 822.85 0.00 B3-240 Exchanges 80 609.36 80 609.36 100.00 % 80 609.36 80 609.36 100.00 % 0.00 Total 80 609.36 80 609.36 80 609.36 80 609.36 0.00 B3-250 Co-operation with nonmember states 387.32 387.32 100.00 % 387.32 387.32 100.00 % 0.00 Total 387.32 387.32 387.32 387.32 0.00 B3-510 Network related missions 11 045.47 11 045.47 100.00 % 11 045.47 11 045.47 100.00 % 0.00 Total 11 045.47 11 045.47 11 045.47 11 045.47 0.00 B3-700 Communications 18 167.87 18 167.87 100.00 % 18 167.87 18 167.87 100.00 % 0.00 Total 18 167.87 18 167.87 18 167.87 18 167.87 0.00 1 287 982.79 1 287 982.79 100.00 % 1 287 982.79 1 287 982.79 100.00 % 0.00 Fund source R0 Item CA Committed % PA Paid % R A L line B4-111 1.1.1 - Technical staff 185 984.40 185 984.40 100.00 % 185 984.40 155 868.83 83.81 % 30 115.57 Total 185 984.40 185 984.40 185 984.40 155 868.83 30 115.57 B4-121 1.2.1 - short term 237 500.02 196 500.00 82.74 % 237 500.02 196 500.00 82.74 % 0.00 expert fees Total 237 500.02 196 500.00 237 500.02 196 500.00 0.00 B4-131 1.3.1 Abroad (staff assigned to the project) 186 964.83 122 329.42 65.43 % 186 964.83 121 530.42 65.00 % 799.00 31 of 34

B4-133 1.3.3 312 520.98 228 778.78 73.20 % 312 520.98 228 778.78 73.20 % 0.00 Seminar/conference participants Total 499 485.81 351 108.20 499 485.81 350 309.20 799.00 B4-211 2.1 International travel 348 824.32 294 101.98 84.31 % 348 824.32 294 101.98 84.31 % 0.00 B4-212 2.2 Local 42 427.81 17 006.44 40.08 % 42 427.81 17 006.44 40.08 % 0.00 transportation Total 391 252.13 311 108.42 391 252.13 311 108.42 0.00 B4-312 3.2 Furniture, computer equipment 3 777.87 3 565.87 94.39 % 3 777.87 3 033.94 80.31 % 531.93 Total 3 777.87 3 565.87 3 777.87 3 033.94 531.93 11 600.00 6 600.00 56.90 % 11 600.00 5 457.15 47.04 % 1 142.85 B4-414 4.4 Other services (tel/fax, electricity/heating, maintenance) Total 11 600.00 6 600.00 11 600.00 5 457.15 1 142.85 B4-514 5.4 Evaluation costs 0.00 0.00 B4-515 5.5 Translation, 141 344.84 114 725.83 81.17 % 141 344.84 114 725.83 81.17 % 0.00 interpreters B4-517 5.7 Costs of 56 877.06 50 846.31 89.40 % 56 877.06 50 846.31 89.40 % 0.00 conferences/seminars9 B4-518 5.8. Visibility actions 29 917.79 19 417.79 64.90 % 29 917.79 18 944.42 63.32 % 473.37 Total 228 139.69 184 989.93 228 139.69 184 516.56 473.37 B4-711 8.1 - Indirect costs 0.00 0.00 Total 0.00 0.00 B4-811 10.1 - Provision for contingency reserve 0.00 0.00 Total 0.00 0.00 1 557 739.92 1 239 856.82 79.59 % 1 557 739.92 1 206 794.10 77.47 % 33 062.72 32 of 34

Annex IV: CEPOL 2017 payment statistics Payment times per title and fund source Payment time monitoring Number of payments Amount Payments in time Number % C8 Title 1 36 124 953 31 86% Title 2 32 113 245 32 100% Title 3 171 961 726 146 85% 239 1 199 924 209 87% C1 Title 1 234 871 269 224 96% Title 2 189 319 180 177 94% Title 3 680 3 961 394 656 96% 1 103 5 151 844 1 057 96% C4 Title 1 4 26 338 0 0% Title 2 0 0 0 0% Title 3 0 0 0 0% 4 26 338 0 0% R0 Title 4 354 1 078 981 351 99% 354 1 078 981 351 99% HB Non ary payments 39 851 232 37 95% 1 739 8 308 318 1 654 95% 33 of 34

Number of payments 2015-2017 Number of payments per month in 2017 34 of 34