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Budget 2024 **v ADOPTED Reference: OBS 2023.12-fin Meeting: Financial Committee Date: 24 November 2023  BUDGET 2024 Table of contents 1. Remarks on the Observatory’s budget for 2024............................................................. 1 1.1. General remarks .............................................................................................................................................................................................1 1.2. Budget framework and composition ......................................................................................................................................................2 1.2.1. The total budget ......................................................................................................................................................................2 1.2.2. The activity budget .................................................................................................................................................................3 1.2.3. The EPRA special budget ......................................................................................................................................................4 2. Comments on the income and expenditure budgets ..................................................... 5 2.1 Income ...............................................................................................................................................................................................................5 2.1.1 Credit balance ...........................................................................................................................................................................5 2.1.2 Fund for the extension of the Observatory’s premises ..............................................................................................6 2.1.3 Income from products and services ..................................................................................................................................6 2.1.4 Bank interest .............................................................................................................................................................................9 2.1.5 Members’ compulsory contributions ................................................................................................................................9 2.2 Expenditure................................................................................................................................................................................................... 12 2.2.1 Managerial projects ............................................................................................................................................................. 12 2.2.2 The programme of activities ............................................................................................................................................ 15 2.2.3 The support units ................................................................................................................................................................. 17 2.2.4 The European Platform of Regulatory Authorities ................................................................................................... 19 2.3 Implementation of the budget .............................................................................................................................................................. 19 2.3.1 Contribution Agreements .................................................................................................................................................. 19 2.3.2 The EPRA budget .................................................................................................................................................................. 20 2.3.3 Role of the reserve ............................................................................................................................................................... 20 2.3.4 Transfers within the budget ............................................................................................................................................. 20 3. Summary tables ............................................................................................................... 21 3.1 The total budget ......................................................................................................................................................................................... 21 3.2 Activity budget............................................................................................................................................................................................. 23 3.3 Special budget ............................................................................................................................................................................................. 30 3.4 Table of employment ................................................................................................................................................................................ 32 3.4.1 Posts and positions .............................................................................................................................................................. 32 3.4.2 Assignments ........................................................................................................................................................................... 32  BUDGET 2024 Figures Figure 1 – Total Budget structure (income) 2015-2024 .......................................................................................................................................... 3 Figure 2 – 2024 activity budget ........................................................................................................................................................................................ 3 Figure 3 – Income from products and services ........................................................................................................................................................... 7 Figure 4 –Sales of publications and online services, 2022 .................................................................................................................................... 8 Figure 5 – Weight of the co-financed projects in the activity budget, 2016-2024....................................................................................... 9 Figure 6 – Changes in members’ compulsory contributions over ten years .................................................................................................. 10 Figure 7 – Proportion of members’ compulsory contributions in the activity budget ............................................................................... 11 Figure 8 – Total income budget, 2022-2024 ............................................................................................................................................................. 11 Figure 9 – Composition of the expenses budget, 2019-2024 activity budget ............................................................................................. 19 Tables Table 1. Total budget: Receipts ....................................................................................................................................................................... 21 Table 2. Total budget: Expenses...................................................................................................................................................................... 21 Table 3. Total budget: Expenses, breakdown by budget head ............................................................................................................ 22 Table 4. Activity budget: Receipts ................................................................................................................................................................... 23 Table 5. Activity budget: Receipts, breakdown of products and services ....................................................................................... 23 Table 6. Activity budget: Receipts, breakdown of co-financed projects .......................................................................................... 24 Table 7. Activity budget: Breakdown of members’ contributions ....................................................................................................... 25 Table 8. Activity budget: Expenses ................................................................................................................................................................. 26 Table 9. Activity budget: Expenses, breakdown by cost accounting section (1) .......................................................................... 27 Table 10. Activity budget: Expenses, breakdown of the reserve ........................................................................................................... 29 Table 11. Special budget: Receipts ................................................................................................................................................................... 30 Table 12. Special budget: Expenses.................................................................................................................................................................. 31 Table 13. Table of employment.......................................................................................................................................................................... 33 BUDGET 2024  BUDGET 2024 1. Remarks on the Observatory’s budget for 2024 1.1. General remarks The first Action Plan of the Mid-term Strategy (MtS) 2024-2028 and the budget for its implementation build on the achievements of the MtS that ended in 2023. The strategic decisions taken during this period were marked by two major events: the COVID-19 pandemic, which was reflected in the revised MtS 2019-20231, and the exclusion of the Russian Federation from the Council of Europe and the Observatory in 2022. The Observatory has come through this difficult period thanks not only to its members’ financial support but also to its ability to adapt and to the budget savings it has made. In particular, taking advantage of exceptional circumstances enabled it to make significant budget cuts2. For example, the pandemic triggered the conversion of its working methods to digital, and the departure of two colleagues resulted in a major reorganisation of tasks within the Secretariat, which took place along with the latter’s restructuring. At the same time, the Observatory increased the volume of its activities, with an additional meeting of the Advisory Committee and more events aimed at disseminating the results of its work. The 2024 budget is characterised by relative stability in a situation of sharply rising costs and uncertainty about the future. The Observatory has chosen to adapt its working procedures by relying on digital technology in order to provide the industry and its members with a greater wealth of publications and services closer to the needs expressed. The draft budget presented to the Bureau of the Executive Council on 12 October 2023 has been amended to take account of the changes made to the proposed third Contribution Agreement as part of the negotiations with the European Commission 1 Cf. document OBS 2020.09-II, “Revised mid-term strategy 2019-2023”. 2 Cf. document OBS 2022.06-II, “Revision of the 2022 budget – Proposal”, paras. 1.1.4. Exceptional budget savings and 1.1.5. Long-term budget savings. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 1  BUDGET 2024 1.2. Budget framework and composition 1.2.1. The total budget The budget is made up of an activity budget and a special budget. The former comprises the “ordinary” budget (i.e., the Observatory's own resources) and the budget for the third Contribution Agreement, a project co-financed by the European Commission. While the Observatory's own resources finance its core activities, the co-financed projects both cover recurrent services to the European Commission and the exploration of new areas by the Observatory. The third Contribution Agreement is still being negotiated with the European Commission3. The activities concerning the hosting the European Platform of Regulatory Authorities (EPRA) are covered by a special budget. Income budget Ordinary Activity Special budget budget budget Credit balance Dedicated fund Income from products and services Co-financed projects Budget of the European Platform of Regulatory Authorities (EPRA) Members’ compulsory contributions Total budget 3 Consequently, all references in this document to the budget of the third Contribution Agreement are subject to the conclusion of a contract with the European Commission. This budget may therefore have to be adjusted. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 2  BUDGET 2024 Figure 1 – Total Budget structure (income) 2015-2024 100% Credit balance 90% Extension of premises 80% Financial reserve 70% (investments) Core products and services 60% Contribution Agreements 50% TV Market in Europe 40% EPRA 30% Bank interest 20% Voluntary contributions Past contributions (Russian 10% Federation 2022) Compulsory contributions 0% 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 1.2.2. The activity budget The following figure shows the breakdown of the funding for the Observatory’s programme of activities. In the interests of budgetary transparency, the budget for the Contribution Agreement is presented separately in the summary tables section. Figure 2 – 2024 activity budget Cofinancing European Commission Contribution 95% "Ordinary" budget Agreement 85,4% 14,6% Observatory cofinancing 5% OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 3  BUDGET 2024 1.2.3. The EPRA special budget The Observatory has hosted the Secretariat of the European Platform of Regulatory Authorities since 2006. This is based on a Memorandum of Understanding automatically renewed every year and under which the Observatory provides the structure and services necessary for EPRA to operate. This Memorandum of Understanding was amended in 2019 to take account of EPRA’s development and has been tacitly renewed since then. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 4  BUDGET 2024 2. Comments on the income and expenditure budgets 2.1 Income The total budget is 3% higher than the final budget for the 2023 financial year. The increase in members’ obligatory contributions and the inclusion of the fund for the extension of the premises project are partly offset by reductions in the credit balance and in the volume of the planned Contribution Agreement with the European Commission. The activity budget rises by 2.8% and the ordinary budget by 8%. If the budget for the extension of the premises project is excluded, the increase in the ordinary budget is limited to 3.5% due to the fall in the credit balance. In a situation of high inflation, the Observatory is therefore forced to adapt its working methods to achieve efficiency gains in order to offset this relative decline. The EPRA budget rises by 6.7%. The risks inherent in the implementation of the programme of activities and of the budget are described in the MtS4. 2.1.1 Credit balance The credit balance of the last closed financial year is an integral part of the budget. Article 5 of the Financial Regulations5 provides: “In accordance with the provision set out in Article 7.1 (e) of the Statute of the Observatory, the credit balance of the last closed and approved financial year shall be credited to the Budget of Receipts for the second financial year succeeding the one in question […]. The Executive Council may authorise a different allocation of the aforesaid credit balance”. The allocation of the credit balance of the 2022 financial year was decided by the Executive Council in June 20236, the primary aim being to replenish the fund for co- financed projects in view of the conclusion of a two-year Contribution Agreement. The sum of EUR 202 159.14 is allocated to the 2024 budget. 4 Cf. Mid-term Strategy 2024-2028, ibid., paras. 6.6., 7.4.4. and 8.4. 5 Cf. Financial Regulations of the European Audiovisual Observatory 6 Cf. document OBS 2023.06-II, “Allocation of the credit balance of the 2022 financial year”. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 5  BUDGET 2024 Although the credit balance is close to the desired amount, the 20% reduction compared with 2023 against a backdrop of generally rising costs has necessitated exceptional measures in order to balance the budget. 2.1.2 Fund for the extension of the Observatory’s premises In 2017, the Observatory proposed to the City of Strasbourg, the owner of the Villa Schutzenberger, which houses the Observatory’s offices, that it contribute EUR 100 000 to work to convert the garage adjoining the villa into additional working space, in exchange for a rent-free period corresponding to the amount of the work. In 2018, the Executive Council approved the creation of a fund to finance this contribution and the necessary outlays to fit out the new offices. Since 2019, a number of technical, legal and financial setbacks have forced the City of Strasbourg to postpone the project. The work, which was begun in 2020, is suspended owing to a legal dispute7. The considerable delay in this project in no way detracts from the Observatory’s ever-pressing need for more office space and a meeting-room equipped with videoconferencing facilities. The appropriations amounting to EUR 131 700 to cover both the Observatory’s contribution and the fitting out costs make up almost the entire fund and are entered in the 2024: •Contribution to the renovation work EUR 100 000 •Purchase of furniture, fitting out the offices and other outlays (installation of a videoconference facility) EUR 31 700 The balance of the fund, EUR 8 300, is reserved for finalising the fitting-out work and will be used in 2025. 2.1.3 Income from products and services The receipts entered under budget head 2 remain stable and represent nearly a quarter of the Observatory’s resources. As a result of the previous MtS, the co-financed projects are now exclusively aimed at increasing the Observatory’s information offering beyond its core mission. It should be noted that sales of the Observatory’s products and services are made to a very specific market. Their relatively low volume can be explained both by the fact that the Observatory primarily fulfils a public service mission and by the difficulty in monetising reports in a market where information is broadly available free of charge. 7 Cf. Action Plan 2023, OBS 2022.09-III, section 2.1. Goals related to management and development. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 6  BUDGET 2024 Figure 3 – Income from products and services 2.a. Publications and related 4.a Obligatory services contributions 2,0% 69,6% 2.a. Partnership agreements and other services 2.b. Contribution 0,6% Other Agreement 3 21,8% 13,9% 2.c. EPRA 5,3% 1.a. Credit balance 5,1% 3. Bank interest 1.b. Fund extension of premises 0,1% 3,3% 2.1.3.1 Publications and services The Observatory disseminates most of its output free of charge in order to fulfil its mission to ensure greater transparency in the audiovisual sector. Three publications and services are for sale due to restrictions on the dissemination of the data they contain: the online Yearbook, LUMIERE PRO and FOCUS – World Film Market Trends. These restrictions are imposed by the providers on which the Observatory relies for their preparation. Since the current economic situation calls for a prudent approach, the target for sales of the Observatory’s paid publications has been increased by 3%. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 7  BUDGET 2024 Figure 4 –Sales of publications and online services, 2022 Yearbook online 44% LUMIERE PRO 54% FOCUS - World Film Market Trends 2% It should also be pointed out that the 2024 edition of FOCUS – World Film Market Trends is contingent upon the conclusion of an agreement with the Cannes Film Market on the Observatory’s contribution to the event. 2.1.3.2 Co-financed project One co-financed project is included in the 2024 budget: the third Contribution Agreement between the Observatory and the European Commission. Since 2021, the co-financing of the European Commission’s grant agreements has amounted to 95%, with the Observatory’s 5% contribution provided by the dedicated fund for co-financed projects8. At the time the budget was drawn up, the third Contribution Agreement was still being negotiated. This draft budget includes the proposal submitted by the Observatory to the European Commission at the end of October 2023. This proposal may be subject to adjustments which, if necessary, will be included in a revision of the budget in 2024. This project’s share in the activity budget has slightly decreased. The following figure illustrates the benefits of the MtS, in particular the consolidation of the Observatory’s resources. 8 Cf. document OBS 2016.07 rev “Creation of a fund for co-financed projects —Allocation to the revised 2016 budget. Proposal for a decision”. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 8  BUDGET 2024 Figure 5 – Weight of the co-financed projects in the activity budget, 2016-2024 4 000 Thousands EUR 3 500 3 000 2 500 2 000 1 500 1 000 500 - 2016 2017 2018 2019 2020 2021 2022 2023 2024 PAGoDA/CA Other resources 2.1.3.3 The EPRA special budget The 6.7% increase in the EPRA budget reflects the need to respond to a sharp rise in costs. Under the Memorandum of Understanding, concluded between EPRA and the Observatory, the amounts remitted by EPRA cover all the costs of hosting its Secretariat. 2.1.4 Bank interest The increase in interest rates has enabled the Observatory to double its investment income target, but the target remains modest given the limited investment options available to the Observatory under its Statute. 2.1.5 Members’ compulsory contributions In accordance with the Observatory’s Financial Regulations, the method of calculating the scale of members’ contributions is based on Council of Europe Committee of Ministers Resolution (94)31 governing the scales pertaining to the Partial Agreements. Belgium’s contribution is shared between the French Community (49%), the Flemish Community (49%) and the German-speaking Community (2%). OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 9  BUDGET 2024 In order to address the rise in costs that began in 2023 and will be fully felt in 2024, especially following a likely salary increase (see 2.2.2.1 below), the Observatory is requesting a 6.5% rise in its members’ compulsory contributions. Accordingly, while the members’ financial commitments in the previous MtS were aimed at strengthening the Observatory’s structure and dealing with the consequences of the exclusion of the Russian Federation, the increase requested in 2024 is aimed solely at consolidating these achievements. Figure 6 – Changes in members’ compulsory contributions over ten years (Base 100 = 2015) 120% 115% 110% 105% 100% 95% 90% 85% 80% 2015 2016 2017 2018 2019 2020 2021 2022* 2023 2024 * Including the entire contribution due from the Russian Federation. However, as this increase is insufficient to balance the budget, the Observatory has taken measures to increase efficiency and make substantial savings on translation costs, without sacrificing the application of the language policy (see 2.2.1.1 below). OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 10  BUDGET 2024 Figure 7 – Proportion of members’ compulsory contributions in the activity budget (Own resources + co-financed projects) 100% Input financial Credit balance reserve Core products and services Extension of premises 90% PAGoDA/Contribution 80% Agreements 70% 60% 50% 40% Obligatory contributions 30% 20% 10% Past contribution (Russian Federation 2022) 0% 2019 2020 2021 2022 2023 2024 Figure 8 – Total income budget, 2022-2024 4 500 Thousands EUR 4 000 Credit balance 3 500 Extension of premises 3 000 Financial reserve (investments) Core products and services 2 500 Contribution Agreements 2 000 EPRA 1 500 Bank interest Past contributions (Russian 1 000 Federation 2022) Obligatory contributions 500 - 2022 2023 2024 OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 11  BUDGET 2024 2.2 Expenditure The expenditure budget is organised by type of expenditure grouped under eight budget heads. For budget monitoring purposes, the allocation of resources is structured around cost centres, which in turn group together the analytical sections corresponding to the projects included in the action plan. The cost centres are the two departments, the IT and Visibility units and the Administration. In order to provide a clearer picture of the issues at stake in this budget and link them to the 2024 Action Plan, the remarks on the expenditure budget follow this operational approach. Ordinary budget Activity budget Special budget Department for Market Department for Market Budget of the European Platform Information Information of Regulatory Authorities (EPRA) Department for Legal Information Department for Legal Information Visibility Unit Visibility Unit IT Unit IT Unit Administration Administration Co-financed projects As the EPRA special budget has no impact on the Observatory’s budget, the remarks on expenditure only relate to the activity budget. Unless otherwise stated, comparisons with the 2023 budget relate to the final budget for the financial year. 2.2.1 Managerial projects It is the responsibility of the IT and Visibility units and the Administration to support the activities of the departments, so they have a significant role to play in the implementation of the managerial projects referred to in the Action Plan. 2.2.1.1 Development of digital solutions One of the major trends inherited from the MtS that has just ended is the remarkable increase in the use of digital tools in all work processes. While many developments are now carried out by the IT Unit, the Observatory relies also on some third party tools for less specific applications (see also 2.2.3.1 below). The extension of the range of services offered by the Council of Europe’s Directorate of Information Technology (DIT) for the workstations of the Observatory’s staff resulted in 2021 in a sharp increase in the “total cost of ownership” (TCO), partially rebilled to the OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 12  BUDGET 2024 Observatory and spread over three years. After this transition period, this cost is set to rise significantly in 2024. In addition to catching up with the situation in 2021, this increase reflects the considerable rise in the cost of IT licences, the higher cost of IT security and a policy of renewing workstations under the Council of Europe's “New way of working” policy, in particular in order to facilitate teleworking. The Observatory will also adopt the solution chosen by the Council of Europe for the electronic signature of documents, thus benefiting from the conditions of the framework contract concluded by the Organisation. The adoption of a solution for automating and computerising accounting documents will enable the Secretariat to improve the flow of its purchasing, accounting and document management procedures, thereby increasing efficiency and meeting the expectations expressed by the Board of External Auditors regarding reliable audit trails. Finally, the Observatory will be implementing a new translation procedure for the IRIS Newsletter based on DeepL, and will be translating simple documents more systematically in this way. Although proofreading costs are set to rise, the savings achieved appear to be the only way for the Observatory to balance its budget. The outsourcing of certain IT services is owed to specificities of their technical requirements and the need to guarantee interoperability with proprietary software.. However, the Observatory now develops and maintains key tools in-house, such as its databases and customised software, for example its contact database and the solution for preparing and monitoring its budget. This in-house approach has made it possible to limit the increase in maintenance costs and reduce the volume of IT investment to a nominal amount. See also 2.2.3.1 on this topic. The cost impact of these new services: Rental of workstations: +25.7% (EUR 8 700 in absolute terms), line 2.2 Stationery and office equipment. Adaptive Maintenance: +10% (EUR 5 600 in absolute terms), line 2.6 Maintenance. Installation and IT licences alone: +64% (EUR 6 500 in absolute terms), line 3.3 Other services and external assistance. It should be noted that the new digital services, combined with the reorganisation of certain work procedures, are aimed at achieving efficiency gains. They are largely offset by budget savings. 2.2.1.2 Website The current website was developed in 2010. It was migrated to the current platform in 2013 and given a new graphic charter in 2016. In 2024, the Observatory will begin with its modernisation and reorganisation. The Visibility Unit will coordinate the project in collaboration with the IT Unit and the departments. The Observatory will enlist the services of a professional to support it in this project. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 13  BUDGET 2024 The project will make up about half of the increase in line 3.3 Other services and external assistance (+31%, EUR 5 000 in absolute terms) 9. 2.2.1.3 New formats The layout and printing budget fell by 62% in the course of the last MtS. This can be attributed almost exclusively to the drastic reduction in the printing of the Observatory’s publications. The electronic distribution of publications complemented the introduction, in 2017, of a template for the layout of most of them. In 2024, the website is due to play an even more prominent role in the dissemination of information produced by the Observatory. At the same time, the layouts of Key Trends and AVMSDigest, two publications that are, as it were, the departments’ flagship publications, are produced by professionals, as is FOCUS - World Film Market Trends. FOCUS is a special case as it is produced under the agreement between the Observatory and the Film Market. The aim of the increase in line 3.2. Layout and printing (+9.2%, EUR 2 800 in absolute terms) is to address the consequences of the rise in paper costs. It is partly offset by the reduction in line 2.3. Communications (-14.1%) due to the drop in the number of postal items. The layout budget for the departments’ three key publications accounts for nearly half (49%) of line 3.2. Layout and printing. 2.2.1.4 Sustainability The electronic distribution of publications, initiated in the previous MtS, was a concrete step to achieving sustainability. Digital access to the results of the Observatory’s work will be further improved from 2024 onwards (cf. paras. 2.2.1.2. and 2.2.1.3 above). One of the measures that the Observatory will implement more systematically in 2024 is to limit staff travel to what is strictly necessary, i.e. to events with a strong networking dimension. Furthermore, while the Secretariat advocates maintaining face-to-face meetings of the Executive Council, the MtS provides for allowing members to choose the format of their meetings. The application of the travel restrictions explains the minimal increase (+0.5%) in line 2.4. Travel, despite the significant rise in the costs of transport. 9 These figures exclude the impact of the change in the charging of consultancy services under the third Contribution Agreement: previously charged to 7.2. Purchase of data, they are now included in 3.3. Other services and external assistance. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 14  BUDGET 2024 2.2.2 The programme of activities The absolute key to the implementation of the programme of activities is the Observatory’s staff, the costs of which therefore constitute the main item in the expenses budget. 2.2.2.1 Human resources The Council of Europe has had new Staff Regulations since January 2023. Their most significant impact on human resources management has been the limitation of temporary contracts to one year, non-renewable. The Observatory had anticipated this by organising a competition at the end of 2022 to create a reserve list of junior analysts. The five staff members recruited from this list in 2023 will devote part of their time to implementing the Contribution Agreements. Although the stabilisation of their status (they now have fixed-term “Junior Professional” contracts) is to be welcomed, it also means less flexibility in the management of the Observatory’s human resources. Staff costs are now shown in full in line 1.1 Permanent staff. It should be remembered that, at the same time as the restructuring of the Secretariat which led to the reclassification of five posts between 2019 and 2023, the Observatory took advantage of the departure of three members of staff to reorganise certain tasks and recruit staff on a lower grade. In 2022 and 2023, these measures made it possible to limit the increase in members’ contributions following the exclusion of the Russian Federation10 and to stabilise staff costs in the context of the restructuring. However, labour costs are expected to rise substantially in 2024 due to a combination of two factors: ◼ The salary adjustment granted to staff of the Co-ordinated Organisations11 in 2024 should reflect the high level of inflation. The method used for this adjustment is to take a benchmark calculation based on salary increases in a group of reference national civil services. The Council of Europe Committee of Ministers decides on the adjustment for the Organisation. ◼ The agreement on the 2023 salary increase provided for a two-stage adjustment. The second adjustment, of 0.5%, will be made on 31 December 2023. In addition, the decision of the Administrative Tribunal of the Council of Europe on the staff appeal concerning the non-application of the salary adjustment resulting from the method of calculating the adjustment in 2022 will have a limited impact: the effects of its 10 Cf. document OBS 2022.06-II Revision of the 2022 budget – Proposal, para. 1.1.5. Long-term budget savings. 11 Group of international organisations (North Atlantic Treaty Organisation (NATO), European Space Agency (ESA), Organisation for Economic Co-operation and Development (OECD), Council of Europe, Western European Union (WEU) and European Centre for Medium-Range Weather Forecasts (ECMWF)) sharing a co- ordinated remuneration system. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 15  BUDGET 2024 retroactive application in 2023 can be offset by the long-term savings generated in 2022 and 2023 thanks to the measures listed above. The percentage of staff costs in the total budget remains stable compared to 2023. Overall staff costs increase by 2.5% in the total budget. This increase is limited to 2.2% in the activity budget due to the reduction in the volume of person-months provided for in the third Contribution Agreement compared to the previous agreement. The volume of information produced by the Observatory and the ongoing adaptation of the services provided as part of its mission, in particular thanks to the insourcing of a large proportion of IT developments (see also 2.2.3.1 below), confirm the relevance of the choices made in the previous MtS. 2.2.2.2 Department for Market Information (DMI) The continuity that characterises the DMI’s programme of activities is reflected in the stability of its budget. The department will rely on its staff to further develop its expertise, adapt its information offering to stakeholders’ requirements and convert pilot projects into recurring projects. At the same time, the diversification of data suppliers, as a result of increased competition12, will help to limit the rise in data costs. Finally, increased use of machine translation will enable translation costs to be reduced. Translation and proofreading costs fall by 17.6%. The data purchase budget increases by 1.9%. Travel costs fall slightly (-1.5%). The third Contribution Agreement activities account for 25.2% of the department's resources. 2.2.2.3 Department for Legal Information (DLI) The monthly report IRIS – Legal Observations of the European Audiovisual Observatory will continue to appear at the same intervals but its production process will see the introduction of the machine translation of articles using the DeepL software. Even with the necessary increase in proofreading rates for machine-translated texts, this change will generate substantial savings. In 2024, the DLI will also be exploring new formats for publishing its work. With this in mind, the department will adopt a thematic approach to the design of its other publications, abandoning the other variations of IRIS and retaining only the generic brand. These changes have no impact on the budget as the layout of IRIS publications is carried out in-house using a template. The budget takes into account a translation volume similar 12 Where the Observatory does not run up against a monopoly. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 16  BUDGET 2024 to that of 2023, and the use of external contributors and long-standing partners remains unchanged. Translation and proofreading costs are 17.9% lower13. The Partnership and network budget is slightly lower (-1%). Travel costs are down (-13%). The activities under the third Contribution Agreement make up 20% of the department's resources. 2.2.3 The support units The units carry out cross-department activities, supporting the work of the departments at various stages. 2.2.3.1 IT The team consists of the head of the unit and two IT specialists with complementary backgrounds, one of whom is on 80% FTE. Since its introduction, the strategy of insourcing IT projects has had an impact on the structure of the budget: as IT developments carried out in-house are not capitalised, the budget lines 6.2 IT software and 2.6 Maintenance will fall sharply again in 2024. Another less visible benefit of this strategy is the Observatory’s regaining control over key tools, above all its databases. Unfortunately, the Observatory does not have the resources or the necessary skills to insource a large proportion of its IT solutions: the management of staff workstations depends on the Council of Europe’s Directorate of Information Technology (a contract managed by the Administration Unit), and the management and accounting software, as well as some specific software, is proprietary. Part of the Observatory’s digital transformation therefore relies on outside companies (see 2.2.1.1. above). The Observatory will rely on applications for the computerisation of invoices and for electronic signatures, which are now essential. The use of machine translation (DeepL) will generate budget savings. The maintenance costs managed by the Unit are 39% lower. Recurring expenditure under line 3.3., Other services and external assistance, is 63.7% higher (EUR 6 500 in absolute terms) due to the acquisition of computer licences. In addition, non- 13 This percentage excludes the impact of translation costs for the second IRIS Special 2022, which were included in the 2023 budget following the decision to allocate the 2022 credit balance (see document 2023.06-II, Allocation of the credit balance of the 2022 financial year, para. 2.2.). The actual reduction in translation costs is 26.5%. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 17  BUDGET 2024 recurring expenses (installation, consultancy fees for the above website project) amount to EUR 9 700. Software investments (developments by outside companies) are 68.1% lower. 2.2.3.2 Visibility The only notable change in the Visibility Unit's budget is of a technical nature and concerns the transfer to the departments of the layout and printing expenses for the Key Trends, FOCUS and AVMSDigest publications. The resources allocated to the organisation of events and promotional activities remain at the 2023 level. As the Observatory celebrated its 30th anniversary the year before (2022), it was able to increase the cost of receptions to cover the sharp rise in catering service charges. However, it is not certain that this budget will enable it to maintain the same level of services as in previous years and certain costs might have to be reduced. Excluding the impact of the transfer of layout and printing costs to the departments, the visibility budget remains stable (+0.3%). 2.2.3.3 Administration Here again, stability is the prime consideration, and the only factors for change are, on the one hand, the significant rise in the cost of the Council of Europe’s services for computer workstations (cf. 2.2.1.1) and, on the other hand, the inclusion in the budget of the sum earmarked for the project to extend the Observatory’s premises (cf. 2.1.2). There is currently no plan to have the working documents of the statutory bodies machine- translated. Translation and proofreading costs have therefore been reassessed. The project to extend the Observatory’s premises, financed by a dedicated fund, contributes significantly to the increase in the total budget (cf. section 1.2.1 above). It has a significant impact on the budget heads 2 Costs and 6. Investments. ⎯ EUR 100 000 is entered in budget line 2.8 Rent and costs of premises. ⎯ EUR 31 700 is entered in budget lines 6.1 IT hardware, 6.3 Office furniture and 6.4 Office equipment and installation. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 18  BUDGET 2024 Figure 9 – Composition of the expenses budget, 2019-2024 activity budget 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 2019 2020 2021 2022 2023 2024 Staff Support costs External services Marketing Documentation Investments Partnership and network Flexible allocation 2.2.4 The European Platform of Regulatory Authorities The EPRA budget is approved by the EPRA Executive Board and implemented by the EPRA Secretariat. It will rise by 6.7% in 2024. 2.3 Implementation of the budget 2.3.1 Contribution Agreements Once signed, the Contribution Agreements are subject to the payment of 80% of the amount of its co-financing by the European Commission. Throughout their implementation, the Observatory carries out analytical monitoring of expenditure and calls in the balance from the Commission at the end of the contract. It should be noted that projects co-financed by the Commission include a flat-rate allocation equivalent to a maximum of 7% of eligible expenditure to cover the administrative costs of these projects. The corresponding expenditure that this provision is meant to finance is entered directly into the Observatory’s “ordinary” budget. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 19  BUDGET 2024 2.3.2 The EPRA budget Pursuant to the Memorandum of Understanding between the Observatory and EPRA (see 1.2.3 above), the EPRA Executive Board arranges for two advances to be remitted to the Observatory, one at the beginning and one in the middle of the financial year. The final calculation of the expenditure incurred in connection with the service results in the offsetting of sums paid at the close of the accounts for the financial year. The agreement is therefore budget-neutral for the Observatory since EPRA pays all the costs associated with hosting it. 2.3.3 Role of the reserve A large proportion of the Observatory’s budget is financed by members’ compulsory contributions. Article 21 of the Financial Regulations provides that the Executive Director “shall [...] (p)rior to any commitment of the Observatory's funds [...] ensure that the funds are available under the appropriate Sub-head of the Budget”. The implementation of the Action Plan depends to a significant extent on the proper collection of the compulsory contributions. A member’s failure to pay constitutes a risk that the Observatory takes into account in the budget in the form of a “reserve”. This groups together the expenditure allocated to specific measures that are planned for the second half of the year and whose implementation depends on a good level of collection of contributions. At the end of the deadline for the payment of the compulsory contributions (in practice at the beginning of July), if the level of collection is satisfactory and it considers that any incident likely to jeopardise the implementation of the budget can be ruled out, the Observatory gives the green light to the measures whose funding has been budgeted in the reserve. Many projects require long preparation, so selecting activities for placing in the reserve is a difficult exercise. The activities concerned total EUR 82 200 and are listed in Table 10. 2.3.4 Transfers within the budget The budget is subject to analytical monitoring throughout the financial year. In accordance with established practice, the Executive Director can have transfers made between budget heads during the financial year as follows: 1. up to a maximum of 10% of the initial amount without the Executive Council’s authorisation, 2. up to a maximum of 20% of the initial amount after the Executive Council’s authorisation. Any transfers will be included in the amending budget submitted to the Executive Council. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 20  BUDGET 2024 – DRAFT 3. Summary tables In accordance with the provisions of Article 16 of the Financial Regulations, the budget is presented in comparison with the last two financial years. 3.1 The total budget Table 1. Total budget: Receipts 2022 2023 2024 Final budget Final budget Budget EUR % EUR % EUR % 1a. Credit balance 173 417,30 4,8% 253 853,30 6,6% 202 159,14 5,1% 1b. Fund extension of premises - 0,0% - 0,0% 131 700,00 3,3% 2a. Income from products and services 106 000,00 3,0% 106 500,00 2,8% 103 800,00 2,6% 2b. Cofinanced projects (Contribution Agreement) 563 300,00 15,8% 694 200,00 18,2% 548 100,00 13,9% 2c. EPRA 218 000,00 6,1% 193 800,00 5,1% 206 800,00 5,3% 3. Bank interest 2 000,00 0,1% 2 000,00 0,1% 4 000,00 0,1% 4a. Contributions of member states 2 445 896,82 68,5% 2 571 246,70 67,3% 2 738 440,86 69,6% 4b. Past contribution 60 485,88 1,7% - 0,0% - 0,0% Total 3 569 100,00 100% 3 821 600,00 100% 3 935 000,00 100% Table 2. Total budget: Expenses 2022 2023 2024 Final budget Final budget Budget EUR % EUR % 1. Staff 2 545 600 71,3% 2 699 200 70,6% 2 767 800 70,3% 2. Support costs 223 000 6,2% 241 000 6,3% 357 400 9,1% 3. External services 313 800 8,8% 322 600 8,4% 374 900 9,5% 4. Marketing 42 100 1,2% 47 100 1,2% 47 800 1,2% 5. Documentation 8 000 0,2% 6 000 0,2% 5 700 0,1% 6. Investments 11 300 0,3% 5 800 0,2% 34 100 0,9% 7. Partnership and network 410 300 11,5% 484 900 12,7% 332 300 8,4% 8. Flexible allocation (unexpected expenses) 15 000 0,4% 15 000 0,4% 15 000 0,4% Total 3 569 100 100% 3 821 600 100% 3 935 000 100% OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 21  BUDGET 2024 – DRAFT Table 3. Total budget: Expenses, breakdown by budget head 2022 2023 2024 Final budget Final budget Budget EUR EUR % EUR % 1. Staff 2 545 600 71,3 % 2 699 200 70,6% 2 767 800 70,3% 1.1 Permanent staff - salaries, soc. charges&pensions 2 346 400 2 538 000 2 755 900 1.2 Temporary staff 195 000 155 500 5 500 1.3 Staff training - - - 1.4 Other staff costs and recruitment costs 4 200 5 700 6 400 1.5 Trainees - - - 2. Support costs 223 000 6,2% 241 000 6,3% 357 400 9,1% 2.1 Council of Europe services 35 200 35 200 35 200 2.2 Stationery and office equipment 38 800 36 500 46 000 2.3 Communications: telephone, fax, mailing costs 10 800 6 600 5 700 2.4 Travel 32 400 46 600 47 700 2.5 Insurances 2 900 2 600 2 800 2.6 Maintenance 50 000 59 200 65 100 2.7 Bank charges 2 300 2 200 1 600 2.8 Premises rental costs 49 400 50 900 152 100 2.9 Miscellaneous 1 200 1 200 1 200 3. External services 313 800 8,8% 322 600 8,4% 374 900 9,5% 3.1 Translation and proofreading 219 700 240 200 190 500 3.2 Layout and print 36 000 30 400 33 300 3.3 Other services and external assistance 42 900 38 400 137 800 3.4 External experts travel and accommodation 15 200 13 600 13 300 4. costs Marketing 42 100 1,2% 47 100 1,2% 47 800 1,2% 4.1 Marketing and promotion 26 000 26 100 26 100 4.2 Receptions 16 100 21 000 21 700 5. Documentation 8 000 0,2% 6 000 0,2% 5 700 0,1% 6. Investments 11 300 0,3% 5 800 0,2% 34 100 0,9% 6.1 IT Hardware 6 400 900 9 900 6.2 IT Software (purchase and development) 4 900 4 400 1 400 6.3 Office furniture - 500 17 700 6.4 Office equipment&installation - Sundry investments - - 5 100 7. Partnership and network 410 300 11,5% 484 900 12,7% 332 300 8,4% 7.1 Partnership contracts 40 000 40 000 40 000 7.2 Collaboration with correspondents, data 370 300 444 900 292 300 purchaseallocation for unexpected expenses 8. Flexible 15 000 0,4% 15 000 0,4% 15 000 0,4% Total 3 569 100 100% 3 821 600 100% 3 935 000 100% OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 22  BUDGET 2024 – DRAFT 3.2 Activity budget Table 4. Activity budget: Receipts 2022 2023 2024 Final budget Final budget Budget EUR % EUR % EUR % 1a. Credit balance 173 417,30 5,1% 253 853,30 7,00% 202 159,14 5,4% 1b. Fund extension of premises - - 131 700,00 3,5% 2a. Income from products and services 106 000,00 3,1% 106 500,00 2,9% 103 800,00 2,8% 2b. Cofinanced projects (Contribution Agreement) 563 300,00 16,8% 694 200,00 19,1% 548 100,00 14,7% 3. Bank interest 2 000,00 0,1% 2 000,00 0,1% 5% 4 000,00 0,1% 4. Contributions of member states 2 445 896,82 73% 2 571 246,70 70,8% 2 738 440,86 73,4% 4b. Past contribution 60 485,88 1,8% - 0,0% - 0,0% Total 3 351 100,00 100 % 3 627 800,00 100% 3 728 200,00 100% Table 5. Activity budget: Receipts, breakdown of products and services 2022 2023 2024 Final budget Final budget Budget EUR % EUR % EUR % Publications and related services 75 500,00 71,2% 75 500,00 74.4% 77 800,00 70,9% Agreements (Film Market, …) 25 000,00 23,6% 30 000,00 24,6% 25 000,00 28,2% Consulting activities - 0,0% - 0,0% - 0,0% Other services 5 500,00 5,2% 1 000,00 1,0% 1 000,00 0,9% Total 106 000,00 100% 106 500,00 100% 103 800,00 100% OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 23  BUDGET 2024 – DRAFT Table 6. Activity budget: Receipts, breakdown of co-financed projects 2022 2023 2024 Final budget Final budget Budget EUR % EUR % EUR % Contribution Agreement 1 (2021-2022) 563 300,00 100% Grant European Commission 535 100,00 Cofinancing Fund 28 200,00 Contribution Agreement 2 (2023) 694 200,00 100% Grant European Commission 659 500,00 Cofinancing Fund 34 700,00 Contribution Agreement 3 (2024-2025) 548 100,00 100% Grant European Commission 520 800,00 Cofinancing Fund 27 300,00 Total 563 300,00 100% 694 200,00 100% 548 100,00 100% OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 24  BUDGET 2024 – DRAFT Table 7. Activity budget: Breakdown of members’ contributions 2022 2023 2024 Final budget Final budget Budget % scale CoE EUR % scale CoE EUR % scale CoE EUR RES(94)31 RES(94)31 RES(94)31 Albania 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Armenia 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Austria 1,5033 36 769,17 1,5046 38 686,98 1,4798 40 523,45 Belgium 1,8107 44 287,85 1,8182 46 750,41 1,8096 49 554,83 Bosnia and Herzegovina 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Bulgaria 0,3335 8 157,07 0,3383 8 698,53 0,3478 9 524,30 Croatia 0,2604 6 369,12 0,2578 6 628,68 0,2587 7 084,35 Cyprus 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Czech Republic 0,9285 22 710,15 0,9460 24 323,99 0,9537 26 116,51 Denmark 1,1577 28 316,15 1,1718 30 129,87 1,1743 32 157,51 Estonia 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Finland 0,9142 22 360,39 0,9215 23 694,04 0,9113 24 955,41 France 12,9000 315 520,69 12,9000 331 690,82 12,9000 353 258,87 Georgia 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Germany 12,9000 315 520,69 12,9000 331 690,82 12,9000 353 258,87 Greece 0,8439 20 640,92 0,8130 20 904,24 0,7878 21 573,44 Hungary 0,6571 16 071,99 0,6628 17 042,22 0,6693 18 328,39 Iceland 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Ireland 1,2169 29 764,12 1,2999 33 423,64 1,3729 37 596,06 Italy 12,9000 315 520,69 12,9000 331 690,82 12,9000 353 258,87 Latvia 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Liechtenstein 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Lithuania 0,2127 5 202,42 0,2175 5 592,46 0,2241 6 136,85 Luxembourg 0,2178 5 327,15 0,2270 5 836,73 0,2332 6 386,04 Malta 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Montenegro 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Netherlands 3,0105 73 633,72 3,0611 78 708,43 3,0583 83 749,74 North Macedonia 0,1460 3 571,01 0,1460 3 754,02 0,1460 3 998,12 Norway 1,3524 33 078,31 1,3023 33 485,35 1,3044 35 720,22 Poland 2,4741 60 513,92 2,5045 64 396,87 2,5357 69 438,65 Portugal 0,8834 21 607,05 0,9040 23 244,07 0,8914 24 410,46 Romania 1,0938 26 753,22 1,1098 28 535,70 1,1266 30 851,28 Slovak Republic 0,4171 10 201,84 0,4208 10 819,81 0,4198 11 495,98 Slovenia 0,1460 3 571,01 0,2016 5 183,63 0,2035 5 572,73 Spain 5,0832 124 329,83 4,9889 128 276,93 4,8539 132 921,18 Sweden 1,8328 44 828,40 1,8194 46 781,26 1,8392 50 365,41 Switzerland 2,3010 56 280,09 2,3519 60 473,15 2,3753 65 046,19 Türkiye 4,0317 98 611,22 3,8526 99 059,85 3,8417 105 202,68 United Kingdom 12,9000 315 520,69 12,9000 331 690,82 12,9000 353 258,87 European Union 12,9000 315 520,69 12,9000 331 690,82 12,9000 353 258,87 Morocco 1,0653 26 056,14 1,0527 27 067,52 1,0757 29 457,41 Total 100% 2 445 896,82 100% 2 571 246,70 100% 2 738 440,86 OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 25  BUDGET 2024 – DRAFT Table 8. Activity budget: Expenses 2022 2023 2024 Final budget Final budget Budget EUR % EUR % EUR % 1. Staff 2 352 100 70,2% 2 531 400 69,8% 2 287 500 69,4% 1.1 Permanent staff salaries, soc. charges&pensions 2 182 900 2 370 200 2 581 100 1.2 Temporary staff 165 000 155 500 - 1.3 Staff training - - - 1.4 Other staff costs and recruitment costs 4 200 5 700 6 400 1.5 Trainees - - - 2. Support costs 209 200 6,2% 224 800 6,2% 339 400 9,1% 2.1 Council of Europe services 35 200 35 200 35 200 2.2 Stationery and office equipment 36 200 33 900 42 600 2.3 Communications: telephone, fax, mailing costs 10 600 6 400 5 500 2.4 Travel 26 900 40 100 40 300 2.5 Insurances 2 800 2 500 2 700 2.6 Maintenance 47 500 55 900 61 500 2.7 Bank charges 2 200 2 100 1 500 2.8 Premises rental costs 46 800 47 700 149 100 2.9 Miscellaneous 1 000 1 000 1 000 3. External services 303 100 9,0% 312 800 8,6% 366 400 9,8% 3.1 Translation and proofreading 218 200 238 700 189 300 3.2 Layout and print 35 900 30 300 33 100 3.3 Other services and external assistance 36 800 33 200 133 700 3.4 External experts travel and accommodation 12 200 10 600 10 300 4. costs Marketing 42 100 1,3% 47 100 1,3% 300 47 800 1,3% 4.1 Marketing and promotion 26 000 26 100 26 100 4.2 Receptions 16 100 21 000 21 700 5. Documentation 8 000 0,2% 6 000 0,2% 5 700 0,2% 6. Investments 11 300 0,3% 5 800 0,2% 34 100 0,9% 6.1 IT Hardware 6 400 900 9 900 6.2 IT Software (purchase and development) 4 900 4 400 1 400 6.3 Office furniture - 500 17 700 6.4 Office equipment&installation - Sundry investments - - 5 100 7. Partnership and network 410 300 12,2% 484 900 13,4% 332 300 8,9% 7.1 Partnership contracts 40 000 40 000 40 000 7.2 Collaboration with correspondents, data purchase 370 300 444 900 292 300 8. Flexible allocation for unexpected expenses 15 000 0,4% 15 000 0,4% 15 000 0,4% Total 3 351 100 100% 3 627 800 100% 3 728 200 100% OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 26  BUDGET 2024 – DRAFT Table 9. Activity budget: Expenses, breakdown by cost accounting section (1) Administration information Transversal information & support Visibility Subtotal projects Market Legal IT EUR 1. Staff 737 800 545 500 - - - 984 300 2 267 600 1.1 Permanent staff salaries, soc. charges&pensions 737 800 545 500 - - - 977 900 2 261 200 1.2 Temporary staff - - - - - - - 1.3 Staff training - - - - - - - 1.4 Other staff costs and recruitment - - - - - 6 400 6 400 1.5 costs Trainees - - - - - - - 2. Support costs 13 000 7 200 - 18 400 9 400 291 400 339 400 2.1 Council of Europe services - - - - - 35 200 35 200 2.2 Stationery and office equipment - - - 2 200 - 40 400 42 600 2.3 Communications: telephone, fax, - - - 3 700 - 1 800 5 500 2.4 mailing Travel costs 13 000 7 200 - 12 500 - 7 600 40 300 2.5 Insurances - - - - - 2 700 2 700 2.6 Maintenance - - - - 9 400 52 100 61 500 2.7 Bank charges - - - - - 1 500 1 500 2.8 Premises rental costs - - - - - 149 100 149 100 2.9 Miscellaneous - - - - - 1 000 1 000 3. External services 24 800 141 100 2 000 15 900 26 400 60 000 270 200 3.1 Translation and proofreading 10 300 126 000 2 000 8 000 - 37 000 183 300 3.2 Layout and print 14 500 10 800 - 4 300 - 3 500 33 100 3.3 Other services and external - 600 - 1 600 26 400 14 900 43 500 3.4 assistance External experts travel and - 3 700 - 2 000 - 4 600 10 300 4. accommodation Marketing costs - 4 800 - 35 000 - 8 000 47 800 4.1 Marketing and promotion - - - 26 100 - - 26 100 4.2 Receptions - 4 800 - 8 900 - 8 000 21 700 5. Documentation - - 5 700 - - - 5 700 6. Investments - - - - 12 400 21 700 34 100 6.1 IT Hardware - - - - 9 900 9 900 6.2 IT Software (purchase and - - - 1 400 1 400 6.3 development) Office furniture - - - - - 17 700 17 700 6.4 Office equipment&installation - Sundry investments - - - - 1 100 4 000 5 100 7. Partnership and network 186 000 50 200 - - - - 236 200 7.1 Partnership contracts - 40 000 - - - - 40 000 7.2 Collaboration with correspondents, data purchase 186 000 10 200 - - - - 196 200 8. Flexible allocation for unexpected expenses - - - - - 15 000 15 000 Total 961 600 748 800 7 700 69 300 48 200 1 380 400 3 216 000 (See following page) OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 27  BUDGET 2024 – DRAFT Activity budget: Expenses, breakdown by cost accounting section (2) Total activity Agreement 3 Contribution budget EUR 1. Staff 319 900 2 587 500 1.1 Permanent staff salaries, soc. charges&pensions 319 900 2 581 100 1.2 Temporary staff - 1.3 Staff training - 1.4 Other staff costs and recruitment costs 6 400 1.5 Trainees - 2. Support costs - 339 400 2.1 Council of Europe services - 35 200 2.2 Stationery and office equipment - 42 600 2.3 Communications: telephone, fax, mailing - 5 500 2.4 costs Travel - 40 300 2.5 Insurances - 2 700 2.6 Maintenance - 61 500 2.7 Bank charges - 1 500 2.8 Premises rental costs - 149 100 2.9 Miscellaneous - 1 000 3. External services 96 200 366 400 3.1 Translation and proofreading 6 000 189 300 3.2 Layout and print - 33 100 3.3 Other services and external assistance 90 200 133 700 3.4 External experts travel and accommodation - 10 300 4. costs Marketing - 47 800 4.1 Marketing and promotion - 26 100 4.2 Receptions - 21 700 5. Documentation - 5 700 6. Investments 34 100 6.1 IT Hardware 9 900 6.2 IT Software (purchase and development) 1 400 6.3 Office furniture 17 700 6.4 Office equipment&installation - Sundry investments 5 100 7. Partnership and network 96 100 332 300 7.1 Partnership contracts 40 000 7.2 Collaboration with correspondents, data purchase 96 100 292 300 8. Flexible allocation for unexpected expenses 15 000 Total 512 200 3 728 200 OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 28  BUDGET 2024 – DRAFT Table 10. Activity budget: Expenses, breakdown of the reserve Reserve Part in Project / Activity reserve EUR Market Information Report on investments in original content 24 100 100% Staff missions 1 300 11% Printing of additional copies of the FOCUS 1 400 100% Legal Information Purchase of additional data for the IRIS Newsletter 2 000 5% Translation and proofreading of IRIS publication(s) 26 600 31% Legal workshop 9 700 100% Staff missions 1 200 17% Transversal projects Subscriptions to professional magazines 1 000 18% Translation of website content* 2 000 1% Visibility Printing of institutional brochures 1 200 100% Printing and distribution of visibility material 1 000 100% IT Assistance to IT projects 4 000 100% IT hardware 1 000 100% Administration Staff missions 700 9% Flexible allocation 5 000 100% Total 82 200 * Percentage of total translation and proofreading costs excluding statutory work. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 29  BUDGET 2024 – DRAFT 3.3 Special budget Table 11. Special budget: Receipts 2022 2023 2024 Final budget Final budget Budget EUR % EUR % EUR % EPRA 218 000 100% 193 800 100% 206 800 100% OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 30  BUDGET 2024 – DRAFT Table 12. Special budget: Expenses EPRA 2022 2023 2024 Final budget Final budget Budget EUR % EUR % EUR % 1. Staff 193 500 88,8% 167 800 86,6% 180 300 87,2% 1.1 Permanent staff salaries, soc. charges&pensions 163 500 75,0% 167 800 180 300 1.2 Temporary staff 30 000 13,8% - - 1.3 Staff training - 0,0% - - 1.4 Other staff costs and recruitment costs - 0,0% - - 1.5 Trainees -- 0,0% - - 2. Support costs 13 800 6,3% 16 200 8.4% 18 000 8,7% 2.1 Council of Europe services - - - - 2.2 Stationery and office equipment 2 600 1,2% 2 600 3 400 2.3 Communications: telephone, fax, mailing costs 200 0,1% 200 200 2.4 Travel 5 500 2,5% 2,5% 6 500 7 400 0,0% 2.5 Insurances 100 0,0% 100 100 1,1% 2.6 Maintenance 2 500 1,1% 3 300 3 600 0,0% 2.7 Bank charges 100 0,0% 1,2% 100 100 2.8 Premises rental costs 2 600 1,2% 0,1% 3 200 3 000 2.9 Miscellaneous 200 0,1% 200 200 3. External services 10 700 4,9% 9 800 5.1% 8 500 4,1% 3.1 Translation and proofreading 1 500 0,7% 1 500 1 200 3.2 Layout and print 100 0,0% 100 200 3.3 Other services and external assistance 6 100 2,8% 5 200 4 100 3.4 External experts travel and accommodation 3 000 1,4% 3 000 3 000 4. costs Marketing - 0,0% - 0,0% - 0,0% 4.1 Marketing and promotion - - - 4.2 Receptions -- - - 5. Documentation - 0,0% - 0,0% - 0,0% 6. Investments -- 0,0% - 0,0% - 0,0% 6.1 IT Hardware - - - 6.2 IT Software (purchase and development) - - - 6.3 Office furniture - - - 6.4 Office equipment&installation - Sundry investments - - - 7. Partnership and network - 0,0% - 0,0% - 0,0% 7.1 Partnership contracts - - - 7.2 Collaboration with correspondents, data purchase - - - 8. Flexible allocation for unexpected expenses - 0,0% - 0,0% - 0,0% Total 218 000 100% 193 800 100% 206 800 100% OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 31  BUDGET 2024 – DRAFT 3.4 Table of employment 3.4.1 Posts and positions In 2024, the Observatory’s staff complements remains at 2814. Five staff members (junior analysts) were recruited in 2023 under the Young Professionals Programme, on contracts limited to a total of four years. 3.4.2 Assignments For budget monitoring purposes, the cost of each individual is assigned to a cost centre (Department or Unit). The table below indicates each member of staff’s main assignment. The contribution of the members of staff participating in the activities of the Contribution Agreement (co-financed project) entered in the budget is indicated by “CA3 part. (participation)” in brackets. In the implementation of the budget, the time spent by these staff members on the activities of the Contribution Agreement is subject to precise analytical monitoring by job profile and activity. Within the Activity budget, the third Contribution Agreement15 covers a total of 27 person months of Junior Analysts, representing 2.25 staff, 83% of a Senior Analyst and 45% of an IT Project Assistant, as well as the time the heads of department and the IT Officer dedicate to the project. EPRA covers all its staff budget costs. 14 27,3 full-time equivalents. 15 The Contribution Agreement was being negotiated with the European Commission at the time of the drafting of the budget. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 32  BUDGET 2024 – DRAFT Table 13. Table of employment16 (1) Department/ Job Grade Profile Allocation Duration (months Unit 1 Administration Executive Director A5 Permanent OBS - ADM 12 2 Administration Administrative assistant B217 Permanent OBS - ADM 12 3 Administration Head of Administration A1/A2/A3 Permanent OBS - ADM 12 4 Administration Accountant-assistant B3 Permanent OBS - ADM 12 5 Administration Administrative assistant B3 Permanent OBS - ADM 12 6 DLI Head of Department A4 Permanent OBS - DLI 12 (Part. CA3) 7 DLI Deputy Head of Department A1/A2/A3 Permanent OBS - DLI 12 (Part. CA3) 8 DLI Senior Analyst B5 Permanent OBS - DLI 12 (Part. CA3) 9 DLI Junior Analyst B3 Junior OBS - DLI 12 Professional (Part. CA3) 10 DLI Junior Analyst B3 Junior CA3 - CA3 12 Professional (Part. CA3) 11 DLI Junior Analyst B3 Junior CA3 - CA3 6 Professional (Part. CA3) 12 DLI Administrative assistant B3 Permanent OBS - DLI 12 13 DMI Head of Department A4 Permanent OBS - DMI 12 (Part. CA3) 14 DMI Deputy Head of Department A1/A2/A3 Permanent OBS - DMI 12 (Part. CA3) 15 DMI Senior Analyst B5 Permanent OBS - DMI 12 (Part. CA3) 16 DMI Senior Analyst B5 Permanent OBS - DMI 12 (Part. CA3) 17 DMI Senior Analyst B5 Permanent OBS - DMI 12 (Part. CA3) 18 DMI Senior Analyst B5 Permanent OBS - DMI 12 (Part. CA3) (continued on next page) 16 Situation at 1 January 2024, including the restructuring completed in 2023. 17 The post-holder was hired on a B2 job due to the absence of internal applicants to the B3 job. The incumbent will be appointed on the B3 job after one year. OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 33  BUDGET 2024 – DRAFT (2) Department/ Job Grade Profile Allocation Duration (months Unit 19 DMI Junior Analyst B3 Junior OBS - DMI 12 Professional (Part. CA3) 20 DMI Junior Analyst B3 Junior CA3 - CA3 12 Professional (Part. CA3) 21 DMI Administrative assistant B3 Permanent OBS - DMI 12 22 IT Responsible for Information Technology B5 Permanent OBS - ADM 12 (Part. CA3) 23 IT IT assistant (80% FTE) B4 Permanent OBS - ADM 12 (Part. CA3) 24 IT IT assistant B4 Permanent OBS - ADM 12 (Part. CA3) 25 Visibility Responsible for Communication, Press & B5 Permanent OBS - ADM 12 PR 26 Visibility Administrative assistant B3 Permanent OBS - ADM 12 27 EPRA EPRA Secretary B5 Permanent EPRA 12 28 EPRA Assistant to the EPRA Secretary B4 Permanent EPRA 12 OBS 2023.12-fin EN Budget 2024 2765-2980-9417 v.1 Page 34 COUNCIL OF EUROPE Observatoire européen de l’audiovisuel European Audiovisual Observatory V.. Europaische Audiovisuetle Informationsstelle • CONSEIL DE [EUROPE Mr Tarvi Sits Ministry of Culture and Education Suur-Karja 23 15076 TalI.inn Estonia By email: [email protected] Strasbourg, 2 January 2024 Subject: Call for contribution to the budget of the European Audiovisual Observatoryfor 2024 Dear Mr Sits, I have the pleasure of confirming you that, in its meeting of 24 November 2023, the Financial Committee of the European Audiovisual Observatory formally adopted the 2024 Observatory Budget amounting to EUR 3 935 000. The Budget 2024 of the Observatory is appended. Please note the mode of payment of members’ contributions, as stated in Article 11, par. 2 and 3 of the Financial Regulations of the Observatory: “Eveiy Member shall pay at least one third of its compulsory contribution in the course of the first three months of the year. The balance shall be payable before the end of a period of six months as from the date mentioned in the letter calling for the contribution”. We would be grateful if you could transfer to our bank account the contribution for Estonia, amounting to EUR 3 998.12, within the deadlines laid down in the Financial Regulations. You will find hereafter our bank details. [ Bank: Société GénéraLe — Branch: Strasbourg Europe (02363) LAN InternationaL Banking Account Number FR76 30003 02363 00050031689 2J BIC Bank identification Code - SOGEFRPPSTG Please do not hesitate to contact the Observatory Secretariat (Sandra Lécaillier, telephone: +33 (0)3 90 21 60 04, e-mail: [email protected]) should you need any further information on the subject. Susanne Nikoltchev Executive Director Copies to: Ms Edith Sepp-Dallas, Eesti Filmi Instituut, Mr Sum Rohtla, Ministry of Culture and Education of Estonia, Mr Kalmars Kurs, Ministry of Culture and Education of Estonia. Observatoire européen de L’audiovisue[ 76 atLée de La Robertsau 67000 Strasbourg France — — TéL. : +33 (0)3 90 21 60 00 [email protected] www.obs.coe.int — — Saatja: "MESHAYKINA Viktoria" <[email protected]> Saaja: "KUM min" <[email protected]> Teema: European Audiovisual Observatory: Call for Contribution 2024 Kuupäev: 2024-05-29 08:31 Dear Sir/Madame, I hope this email finds you well. I am contacting you to inform you that no payment for the contribution for Estonia to the budget 2024 of the European Audiovisual Observatory has reached us yet. For your information, I attach our email of 4 January 2024. I have no doubt that the payment procedure has been launched, but I thought I should draw your attention on the matter. Please do not hesitate to contact me should you need information on the subject. Kind regards, Viktoria MESHAYKINA European Audiovisual Observatory 76 Allée de la Robertsau, 67000 Strasbourg Cedex, France Tel : +33 (0)3 88 41 24 67 E-mail: <mailto:[email protected]> [email protected], <http://www.obs.coe.int> www.obs.coe.int Saatja: "NIKOLTCHEV Susanne" <[email protected]> Saaja: [email protected] Teema: European Audiovisual Observatory: Call for Contribution 2024 Kuupäev: 2024-01-04 10:59 Dear Mr Sits, First of all, I would like to take this opportunity to wish you all the best for 2024! Please find enclosed a letter from Ms Susanne Nikoltchev, Executive Director of the European Audiovisual Observatory. Kind regards, Nathalie Girard ---------------------- Nathalie Girard European Audiovisual Observatory 76 Allée de la Robertsau, 67000 Strasbourg, France Tel: + 33 (0)3 90 21 60 00 <mailto:[email protected]> [email protected] - <http://www.obs.coe.int/> www.obs.coe.int Follow us on social media! <https://www.linkedin.com/company/european-audiovisual-observatory> <https://twitter.com/EuAvObservatory> <https://www.youtube.com/channel/UCaVDu4T2LtLJj8oZ6Jk3xPw/videos> <https://www.facebook.com/European-Audiovisual-Observatory-Observatoire-eu rop%C3%A9en-de-laudiovisuel-88982773381/> <https://www.instagram.com/europeaudiovisualobservatory/>