Performance record 1.2 Budget and personnel In accordance with the cash flow statement, in 2016 the AOB had a budget of EUR 10,559,000, of which EUR 300,000 resulted from the dissolution of reserves. In accordance with the operating statement, EUR 10,646,000 was available to the AOB. In the following, only the cash flow statement is explained, because it represents the actual cash flow (for details, please refer to federal budget statement 2016, section 05, AOB). Dissolution of reserves In the cash flow statement, EUR 5,857,000 was slated for outgoing payments for staff expenditures and EUR 3,722,000 for outgoing payments for general administrative expenditures. General administrative expenditures include, for example, payments for the commissions and the Human Rights Advisory Council, expenditures stemming from statutory obligations regarding remuneration of members of the AOB, internships, printed materials, supply of energy and other expenses. Additionally, the AOB had to make payments stemming from transfers for pensions of former members of the AOB as well as pensions for surviving spouses of former members of the AOB amounting to EUR 918,000. And finally, EUR 36,000 was available for payments from capital expenditures and EUR 26,000 for advances on salaries. In order to fulfil the responsibilities incumbent on the AOB since 1 July 2012 under the Act on the Implementation of the OPCAT (OPCATDurchführungsgesetz), a budget of EUR 1,450,000 (unchanged compared to 2015) was planned for 2016 for payments for the NPM commissions and the Human Rights Advisory Council. Of this amount, around EUR 1,163,000 was budgeted for reimbursements and travel costs for the members of the commissions, and around EUR 87,000 for the Human Rights Advisory Council; roughly EUR 200,000 was available for workshops attended by the commissions and by AOB employees working in the OPCAT sector as well as for expert opinions. 19