decis acp ec committe ambassador decemb financi regul centr develop enterpris ec acp ec committe ambassador regard partnership agreement member african caribbean pacif group state part european commun member state part sign coton june hereinaft refer quot agreement quot articl annex iii thereto regard intern agreement septemb repres govern member state meet council financ administr commun aid financi protocol agreement regard financi regul applic ninth european develop fund edf committe ambassador signatur agreement lai financi regul centr develop enterpris hereinaft refer quot centr quot committe ambassador lai procedur adopt centr budget decid gener principl principl uniti budget accuraci equilibrium unit account articl item revenu expenditur centr includ estim base cost annual work programm drawn financi year shown budget revenu expenditur shown budget balanc articl budget drawn implement euro account present euro cash flow purpos account offic case imprest account imprest administr authoris carri oper nation currenc acp eu countri articl revenu includ contribut edf amount levi tax salari wage emolu paid centr miscellan receipt revenu includ contribut donor budget centr accord articl statut rule procedur centr manag behalf parti resourc intend execut activ laid agreement financi rule applic manag resourc set articl financi regul articl estim expenditur includ oper intervent expenditur clear distinct made principl annual articl financi year begin januari end decemb appropri enter budget authoris period financi year appropri duli commit financi year paid decemb year carri automat financi year appropri carri identifi account current year condit applic long term project director approv carri appropri consecut year account identifi appropri carri director inform execut board decis meet end financi protocol agreement appropri commit paid carri automat financi protocol agreement appropri commit paid end agreement carri transit period agreement applic twelv month wind period accord rule applic draw budget appropri laps end financi year subsequ budget begin financi year budget year final adopt director order ensur continu oper centr authoris commit authoris payment monthli administr oper expenditur accord procedur laid financi regul monthli expenditur current year exce twelfth appropri articl articl approv budget preced year principl sound financi manag articl budget appropri accord principl sound financi manag economi effici effect principl economi requir resourc centr implement activ made due time quantiti qualiti price principl effici concern relationship resourc emploi result achiev principl effect concern attain specif object set achiev intend result specif measur achiev relev time object set sector activ cover budget achiev object monitor perform indic activ inform provid execut board director inform provid annual latest document accompani preliminari draft budget provid document suppli commiss justifi annual amount request centr edf order improv decis make centr regularli carri ant post evalu programm activ accord multi annual programm evalu fix agreement commiss evalu result includ document suppli commiss justifi annual amount request centr edf ii establish budget articl limit budget alloc centr financi protocol increas contribut donor basi guidelin laid strategi approv committe director draw draft annual work programm relat budget draft forward execut board juli year preced implement annual work programm relat budget approv execut board juli submit committe ambassador adopt budget forward commiss european commun hereinaft refer commiss initi commun procedur forc contribut request edf basi separ alloc provid purpos budget commit date compet commun author take financ decis contribut request edf centr inform decis term condit applic contribut edf fix financ agreement sign centr commiss budget includ proper estim revenu donor articl date payment contribut edf fix financ agreement refer articl contribut preced financi year repres laps appropri deduct budget subdivid titl budget head chapter articl item natur purpos revenu expenditur articl director submit draft supplementari amend budget examin approv form procedur budget origin estim iii implement budget articl director implement budget respons accord principl set section limit appropri authoris report execut board administr budget authoris appropri accord principl rule laid financi regul principl sound financi manag defin articl articl revenu collect expenditur effect credit charg articl budget expenditur commit authoris excess appropri authoris financi year concern appropri carri previou financi year revenu expenditur enter full account adjust derog rule deduct amount authoris fine impos parti contract adjust amount paid error achiev mean deduct subsequ valid effect chapter articl financi year respect excess payment made vehicl equip instal part exchang purchas item kind net purchas price enter account histor cost valuat inventori derog rule reus refund amount paid error insur payment receiv proce sale vehicl equip instal dispos replac proce sale centr public articl transfer titl decid director transfer articl relat staff emolu concern inform execut board decis meet transfer titl articl relat staff emolu concern decid execut board basi propos director transfer chapter chapter de decid director inform execut board articl revenu centr paid account open centr iv financi control articl financi control compos financi control assist control experienc financi regul intern organis control report administr purpos directli director assist control report directli control control assist control appoint execut board control assist control bound staff regul forc measur relat disciplinari action suspens termin employ legal proceed endors execut board basi fulli substanti propos director oper authoris authoris offic oper financi aspect verifi financi control purpos verif ascertain expenditur order conform relev provis principl sound financi manag refer articl appli verif result grant withhold approv financi control withhold approv consid condit fulfil case approv withheld financi control make written statement state full reason therefor notifi director avail appropri doubt director decis state full reason therefor sole respons overrul refus decis final bind commun inform financi control director inform execut board decis write meet financi control access support document document relat expenditur revenu verifi carri verif spot carri duti control assist control enjoi complet independ receiv instruct restrict impos regard carri duti assign virtu financi regul consequ appoint director request financi control give opinion matter relat diagnosi organis improv centr intern procedur director request financi control carri verif document spot verif check oper financ budget correctli implement end financi year april year financi control prepar activ report opinion financi manag implement budget submit report director forward comment execut board meet articl extern auditor refer articl express independ opinion qualiti manag control system administr budget articl budget centr administ accord principl authoris offic account offic individu duti authoris offic control account offic mutual incompat appropri administ authoris offic empow enter commit expenditur determin entitl collect issu recoveri payment order collect payment oper carri account offic articl measur give rise expenditur payabl centr preced propos commit authoris offic propos accompani origin support document financi control prior verif provision commit enter respect recurr expenditur account commit payment order articl purpos valid expenditur authoris offic verifi exist right creditor determin verifi exist amount debt verifi condit payment fall due valid expenditur subject submiss support document show creditor claim servic render articl authoris act authoris offic issu payment order instruct account offic pai item expenditur valid payment order accompani origin support document bear accompani approv authoris offic confirm amount paid correct suppli receiv servic perform copi support document certifi true copi authoris offic case accept place origin payment order financi control prior verif articl payment final action centr discharg oblig creditor payment made account offic limit fund event substant error valid discharg contest failur observ formal prescrib financi regul account offic immedi inform authoris offic financi control director requir write respons payment made director inform execut board decis write meet articl payment gener rule made bank account prefer bank transfer good ground exist chequ transact denomin euro except case currenc chequ bank transfer order bear signatur account offic duli substanti reason director authoris cash payment receipt obtain respect payment absenc actual exchang rate convers rate calcul euro payment made revenu collect local acp currenc forc work dai month real date oper fall record european central bank articl payment categori expenditur imprest account set accord condit laid centr decis grant imprest account director basi propos staff member charg file prior submiss director propos approv account offic agre financi control decis imprest administr respons administr design maximum amount advanc durat utilis advanc mean support document provid time limit natur maximum amount item expenditur payment advanc preced commit authoris offic account offic step ensur clearanc respect advanc grant issu correct amount laps time articl director authoris offic appropri enter budget centr director deleg duti staff member author decis deleg power state durat extent mandat act authoris offic director deleg duti relat implement carefulli select parti articl account offic appoint director endors execut board respons centr proper implement payment collect revenu recoveri amount establish receiv prepar present account accord articl keep account accord articl implement accord articl account rule method chart account accord provis adopt commiss account offic lai valid account system valid system laid authoris offic suppli justifi account inform treasuri manag account offic obtain authoris offic guarante reliabl inform product account accur repres centr financi asset budget implement subject paragraph articl articl account offic person empow manag moni asset respons safekeep account offic deleg task subordin subject staff regul indispens perform duti instrument deleg lai task entrust subordin right oblig articl recoveri sum due centr give rise issu recoveri order authoris offic recoveri order submit intern control bodi prior verif account offic assum respons recoveri order forward authoris offic receipt issu respect cash payment made account offic imprest administr vi account financi statement audit court auditor olaf articl account euro doubl entri method basi calendar year show revenu expenditur januari decemb year includ origin support document account close end financi year enabl centr financi statement drawn entri made basi account system compris nomenclatur budgetari item make clear distinct account permit balanc sheet drawn permit revenu expenditur account drawn entri record computeris system make draw gener monthli balanc imprest enter suspens account clear end financi year case stand imprest authoris offic control account offic mutual agreement system offer guarante satisfi requir term secur centr electron process separ account resourc manag behalf parti provid articl consolid balanc sheet revenu expenditur account centr centr draw balanc sheet revenu expenditur account march year balanc sheet show asset liabil centr decemb year revenu expenditur account includ revenu tabl compris expect receipt edf base approv commit current year carri previou year actual receipt tax salari interest earn actual receipt expenditur tabl compris actual payment commit year carri previou financi year actual payment commit charg budget year summari tabl show actual payment furnitur equip inventori item authoris commit carri financi year note financi statement compris account principl appli summari tabl appropri commit paid cancel carri respect preced current year detail note calcul support line item statement quarter statement drawn show situat implement current budget appropri carri statement certifi financi control forward execut board articl execut board appoint firm auditor intern reput period year list propos firm order audit financi statement centr firm auditor appoint consecut year auditor audit book cash held centr verifi inventori balanc sheet drawn proper manner good faith accord proper account procedur ensur inform account centr correct purpos audit establish revenu due receiv expenditur incur law proper manner financi manag sound auditor certifi financi statement drawn proper manner intern account standard repres true fair view financi posit centr auditor advis centr deal risk issu independ opinion qualiti manag control system issu recommend improv condit implement oper promot sound financi manag auditor respons assess suitabl effect intern manag system perform centr implement programm action refer risk assess suitabl qualiti intern control system applic budgetari implement oper auditor perform duti centr activ unit enjoi full unlimit access inform requir perform duti close financi year auditor draw report june latest report forward director turn forward comment execut board execut board forward report committe recommend basi report financi statement committe give director discharg respect implement budget articl commiss court auditor olaf undertak check financ receiv centr edf accord edf financi regul court auditor check revenu receiv expenditur incur law proper manner provis agreement financi regul ninth edf respect vii respons authoris offic account offic assist account offic imprest administr articl authoris offic determin entitl recov issu recoveri order enter commit expenditur sign payment order violat financi regul render liabl disciplinari action payment compens appli fail draw document establish debt neglect issu recoveri order late issu justif liabil invok violat commit intention result neglig part articl account offic assist account offic render liabl disciplinari action payment compens payment made violat articl render liabl disciplinari action payment compens loss damag moni asset document keep loss damag caus intention result neglig part condit respons correct execut order receiv respect administr bank account recov pai amount conform recoveri payment order make payment person entitl imprest administr render liabl disciplinari action payment compens case provid proper support document payment made make payment person entitl imprest administr liabl disciplinari action payment compens respect loss damag moni asset document keep loss damag caus intention result neglig part articl account offic assist account offic imprest administr insur risk inher respect duti centr cover insur cost relat thereto categori staff member serv account offic assist account offic imprest administr condit subject cover insur cost born staff member guard risk inher respect duti special allow grant account offic assist account offic imprest administr level allow laid regul drawn centr amount allow credit month account open centr behalf staff member order establish guarante fund purpos cover loss person concern render liabl loss cover refund insur compani credit balanc guarante account paid person concern end appoint account offic assist account offic impress administr receiv final discharg respect manag discharg account offic assist account offic imprest administr director base extern auditor report year close financi year concern articl liabil payment compens disciplinari action authoris offic account offic assist account offic imprest administr determin accord staff regul centr viii procur procedur provis articl applic procur rule definit purpos articl definit appli quot direct agreement quot procedur centr consult candid choic negoti term contract quot simplifi procedur quot procedur prior public notic term refer candid minimum invit centr submit tender quot negoti procedur quot procedur prior public notic term refer centr consult candid candid choic negoti term contract condit set point appli quot restrict invit tender public notic quot procedur candid invit centr basi data file supplier submit tender respons term refer prepar centr quot restrict invit tender public notic quot procedur candid invit centr submit tender respons notic term refer publish centr quot open invit tender quot procedur natur legal person group thereof submit tender respons notic term refer publish centr contract supplier good servic suppli contract contract relat purchas hire suppli equip movabl properti conclud open tender candid nation member state commun acp state duli substanti case accept director contract conclud direct agreement singl offer total amount contract exce eur conclud simplifi procedur supplier consult total amount contract eur eur conclud restrict invit tender candid public notic total amount contract eur eur conclud negoti procedur agreement director basi duli substanti file amount contract exce eur condit appli reason urgenc attribut centr specif technic duli substanti reason contract ancillari suppli servic work technic reason separ main contract invit tender prove unsuccess condit derog refer approv intern direct drawn execut board inform decis immedi contract provis servic contract relat provis servic conclud restrict invit tender candid candid nation member state commun acp state duli substanti case accept director contract conclud direct agreement total cost servic centr exce eur contract conclud simplifi procedur supplier consult total cost servic centr eur eur contract eur eur consult place basi detail term refer contract conclud negoti procedur agreement director basi duli substanti file amount contract exce eur condit set point appli contractor select basi price quot evid profession compet experi financi sound time limit propos complet contract contract drawn exclus euro case servic cover point split contract total cost servic consider applic articl specif case centr deleg organis simplifi procedur invit tender extern bodi provid choic compani contact term refer select contractor remain respons event financ joint respons centr financi articl centr make financi contribut initi enterpris entrepreneur intermediari servic supplier centr contribut cost servic elig project financ manag respons incumb natur legal person nation member state commun acp state submit request assist centr centr assess cost servic choic supplier evid profession compet experi financi sound time limit complet work expect impact programm propos beneficiari end weight list criteria similar commiss manag edf adjust fit centr object subcontract beneficiari compli articl agreement drawn exclus euro method appli contribut set intern direct articl perman inventori movabl immov properti belong centr movabl properti eur enter inventori inventori number enter invoic paid sale movabl properti equip unit purchas excess eur suitabl advertis accord intern direct drawn director record sign director person respons equip certifi intern control drawn properti articl inventori dispos scrap found miss account loss theft reason centr physic account inventori reconcil regular basi reconcili clear intern control bodi articl financi regul applic full centr decentralis structur ix manag behalf parti articl centr manag resourc intend execut activ laid agreement behalf parti list resourc annex budget centr financi regul applic manag resourc manag resourc made commiss govern financi provis laid agreement sign commiss centr provis financi regul remain applic proper estim expens financ resourc annex budget centr clear distinct made oper intervent expens separ account manag resourc behalf parti financi statement fund manag centr behalf parti includ balanc sheet revenu expenditur account indic situat decemb financi year concern certifi accord provis agreement sign centr donor provis certif carri financi control centr financi statement attach annex financi statement centr articl acp state member state commun bound extent concern measur implement decis articl decis enter forc januari brussel decemb acp ec committe ambassador chairman de bruijn oj