council regul eec june financi provis appli european foundat improv live work condit council european commun regard treati establish european econom commun articl thereof regard council regul eec creation european foundat improv live work condit regard propos commiss regard opinion european parliament regul lai basic rule govern manag european foundat improv live work condit hereinaft call quot foundat quot fix annual subsidi charg budget commun present adopt statement revenu expenditur check foundat subject set procedur adopt establish implement statement revenu expenditur foundat present audit account rule govern author offic account offic determin system set monitor exercis respons foundat fall framework commun function accord commun law advis financi provis govern foundat ident provis financi regul april applic gener budget european commun subject derog dictat requir peculiar function foundat adopt regul titl gener principl articl year statement revenu expenditur forecast author estim revenu expenditur foundat expenditur author period financi year accord detail rule provid statement revenu expenditur administr expenditur aris contract conclud accord local usag period financi year subject provis preced subparagraph expenditur charg statement revenu expenditur financi year incur articl appropri enter statement revenu expenditur accord principl economi sound financi manag articl revenu expenditur enter full statement revenu expenditur account revenu cover expenditur notwithstand provis subparagraph paragraph revenu intend oj oj oj specif purpos incom foundat subsidi gift bequest purpos inform commiss administr board accept donat made foundat foundat subsidi gift bequest administr board accept donat involv kind financi charg subject author commiss vote matter month date receipt request administr board object made period administr board final decis accept articl revenu collect expenditur effect credit charg articl statement revenu expenditur save provid regul expenditur commit excess appropri author financi year author grant respect subsequ financi year expenditur author excess allot appropri total amount proce enter account adjust revenu expenditur save provid articl articl financi year correspond calendar year revenu financi year enter account financi year collect allot appropri sole cover expenditur properli enter paid financi year grant save provid articl cover debt relat preced financi year appropri carri forward expenditur financi year enter account year basi expenditur author reach financi control decemb payment effect januari articl appropri relat staff carri forward appropri commit decemb carri forward financi year appropri respect payment outstand decemb commit properli enter januari decemb carri forward automat financi year appropri mention paragraph commiss submit council forward european parliament duli document request carri forward appropri foundat march council act qualifi major consult european parliament fail contrari decis month carri forward appropri deem accept unexpend revenu appropri decemb aris donat refer articl carri forward automat appropri refer paragraph commit decemb author carri forward financi year laps commit paid end financi year commiss provid inform march list appropri carri forward automat commiss forward list european parliament council inform implement statement revenu expenditur detail util appropri carri forward enter separ articl articl account current financi year articl current administr expenditur chargeabl financi year natur aris begin financi year novemb year charg expect commit appropri provid respect financi year maximum quarter total appropri current year commit appli expenditur kind approv principl statement revenu expenditur current financi year articl statement revenu expenditur final adopt begin financi year articl treati establish european econom commun appli commit payment expenditur kind approv principl statement duli adopt payment made monthli respect chapter twelfth total appropri enter chapter question preced financi year effect place dispos foundat monthli appropri excess twelfth amount subsidi reserv foundat draft budget absenc thereof preliminari draft budget commun commit enter respect relev chapter quarter total appropri enter chapter question preced financi year increas twelfth complet month amount subsidi reserv foundat draft budget absenc thereof preliminari draft budget commun exceed request administr board prejudic provis paragraph commiss light administr requir author provision twelfth simultan articl statement revenu expenditur foundat list post publish inform purpos offici journal european commun time budget commun articl statement revenu expenditur drawn unit account unit account laid financi regul applic gener budget european commun titl ii present structur statement revenu expenditur articl administr board foundat send commiss march latest estim foundat revenu expenditur year estim includ list post administr board foundat send supplementari amend estim commiss estim present adopt form procedur statement forecast amend justifi refer statement supplementari estim submit commiss gener rule date laid submit estim financi year commiss make propos budgetari author step amend subsidi enter budget commun articl deliber compet author account urgenc matter articl support estim submit list post includ categori staff detail list author post actual number person hold post date submiss estim revenu expenditur chang number person hold post propos statement give reason request post quarterli estim cash payment receipt prefac estim administr board submit gener introductori note outlin polici justifi request appropri explan appropri financi year commiss attach estim opinion estim duli support commiss request administr board file adopt commun budget amend necessit receipt addit inform articl subsidi foundat made accord rule laid regul articl administr board adopt statement revenu expenditur begin financi year adjust subsidi grant budget author statement adopt forward commiss forthwith articl statement revenu expenditur subdivid titl chapter articl item natur revenu expenditur intend purpos thereof show appropri made financi year question divid titl chapter articl item decim classif system appropri made preced financi year actual expenditur financi year account close increas amount carri forward classif comment subdivis comment bind case fact specif mention annex list post fix number post grade categori servic articl list post drawn budget author constitut bind limit foundat appoint made excess limit titl iii implement statement revenu expenditur section gener provis articl statement revenu expenditur implement accord principl author offic account offic individu appropri administ author offic empow enter commit expenditur establish sum due collect issu receiv order payment order oper collect payment carri account offic duti author offic incompat financi control account offic articl administr board foundat implement statement revenu expenditur respons accord regul limit appropri allot administr board deleg power condit laid limit set instrument deleg commun delegate account offic financi control audit board articl financi control commiss respons check commit payment expenditur establish recoveri revenu foundat check carri offici mean inspect file relat expenditur revenu spot financi control assist duti assist financi control special rule applic offici laid measur implement provid articl formul guarante offici independ discharg duti articl collect revenu payment expenditur carri account offic nomin administr board subject subparagraph articl articl account offic empow manag fund asset respons safe keep assist duti assist account offic nomin condit account offic articl appropri classifi chapter articl appropri enter chapter expenditur purpos chapter expenditur manag board propos commiss appropri transfer chapter commiss act month act transfer deem approv administr board deleg director foundat author transfer articl behalf foundat commiss inform transfer propos transfer chapter chapter subject approv financi control attest appropri articl appli appropri revenu alloc specif purpos mean articl long revenu purpos articl notwithstand articl deduct made bill invoic statement pass payment net amount fine impos parti contract accept tender adjust amount paid error achiev mean deduct payment kind expenditur appropri chapter articl financi year respect excess payment made vehicl apparatu equip instal part exchang accord commerci usag purchas apparatu vehicl equip instal kind discount refund rebat invoic bill record separ revenu sum reus revenu aris refund amount paid error appropri enter statement revenu expenditur proce suppli good servic institut bodi includ reimburs mission allow paid account institut bodi reimburs amount insur indemn receiv revenu sale public film amount refund fiscal charg incorpor price product servic provid foundat effect member state pursuant provis protocol privileg immun european commun revenu suppli good servic build work payment proce sale vehicl equip instal apparatu equip technic scientif purpos replac reus sum place end financi year revenu collect adjust made respect loss gain made rate exchang transfer fund debtor creditor interest rate relat cash oper balanc shown revenu expenditur account plan provid suspens account order record reus sum term revenu expenditur section ii revenu manag fund articl measur give rise debt due foundat preced propos author offic propos forward financi control mention type revenu estim amount thereof item credit descript debtor regist approv financi control approv serv certifi revenu correctli credit propos order conform relev provis statement revenu expenditur appli foundat act made implement regul principl sound financi manag financi control withhold approv author offic decis state full reason therefor sole respons overrul refus decis author offic implement commun inform financi control administr board foundat period inform audit board decis administr board foundat waiv draw document establish debt recov sum due inform financi control thereof financi control find document establish debt drawn sum due recov inform administr board thereof articl account offic assum respons revenu order duli drawn resourc due foundat recov due date stipul revenu order right foundat safeguard account offic inform author offic financi control revenu recov time limit laid articl receipt issu respect cash payment made account offic articl subsidi enter budget commun paid foundat quarterli instal dai quarter basi estim refer indent articl accord actual requir section iii commit clearanc author payment expenditur commit expenditur articl measur give rise expenditur chargeabl statement revenu expenditur preced propos commit expenditur author offic provision commit enter respect current expenditur procedur implement provis paragraph ensur exact account commit author term actual articl propos commit refer financi control account offic show purpos expenditur estim amount involv currenc payment item charg descript creditor regist approv financi control articl financi control approv propos commit expenditur serv certifi expenditur correctli charg appropri expenditur order conform relev provis statement revenu expenditur regul appli foundat act made implement regul principl sound financi manag appli financi control withhold approv appear decis give discharg commit compli regul articl financi control withhold approv furnish written statement reason therefor author offic notifi approv withheld author offic maintain propos matter refer decis administr board avail appropri doubt administr board mean decis state full reason therefor sole respons overrul refus decis implement commun inform financi control administr board period inform audit board decis clearanc expenditur articl purpos clearanc expenditur author offic verifi creditor claim determin verifi exist amount debt verifi condit payment fall due articl clearanc expenditur subject submiss support document attest creditor claim servic render exist document justifi payment author offic empow clear expenditur person check support document respons ascertain author expenditur articl author formal step author offic issu payment order instruct account offic pai item expenditur clear articl payment order state financi year payment charg articl statement revenu expenditur subdivis appli amount paid figur word currenc payment address paye purpos expenditur method payment payment order date sign author offic articl payment order accompani origin support document bear accompani statement certifi correct amount paid receipt suppli perform servic entri good inventori refer articl show number date relev approv commit copi support document certifi true copi author offic case accept place origin articl payment instal payment order accompani document establish creditor payment instal question subsequ payment order refer support document furnish repeat refer number payment order author offic grant advanc personnel provis laid regul specif therefor member staff make disburs behalf centr chargeabl statement revenu expenditur imprest refer articl advanc grant approv financi control articl payment order financi control prior approv prior approv confirm payment order properli issu payment order agre commit expenditur amount thereof correct expenditur charg correct item appropri support document order paye correctli articl approv withheld articl appli articl approv origin payment order support document forward account offic payment expenditur articl payment final action foundat discharg oblig creditor payment made account offic limit fund event error valid discharg contest failur observ formal prescrib regul account offic suspend payment articl payment suspend account offic give reason therefor written statement send forthwith author offic inform financi control valid discharg contest author offic place matter author appoint foundat manner laid rule procedur foundat author requir write respons payment effect articl payment effect gener rule bank account post offic giro account procedur open administ account expenditur payment effect chequ post offic bank transfer order requir signatur chequ post offic bank transfer order duli author offici signatur necessarili account offic assist account offic imprest holder imprest articl payment categori expenditur imprest advanc implement procedur refer articl specif provis appoint imprest holder natur maximum amount item expenditur paid maximum amount imprest advanc time support document produc respons imprest holder titl iv conclus contract inventori account section contract suppli good servic build work hire contract articl contract purchas hire good provis servic build work write conclud award contract invit tender contract enter direct agreement circumst refer articl purchas made bill cost invoic case provid articl invit competit tender gener rule publish member state member countri compat develop relev industri commun distribut invit tender restrict scale natur good servic gener invit competit tender articl award contract administr procedur prior let contract invit competit tender effect confer publicli tender tender lowest enter due proper form meet condit laid compar final award contract approv author offic award contract term public open open comer submit tender term restrict tender enter decid consult special qualif contract invit tender contract enter contract parti invit competit tender case offer consid attract freeli chosen take account cost perform oper cost involv technic merit time perform financi guarante guarante profession compet put forward tender invit tender term public open gener invit competit tender involv term restrict address decid consult special qualif procedur issu invit competit tender award contract invit tender implement procedur refer articl articl contract made direct agreement contract purchas hire good provis servic build work involv amount exceed unit account foundat bound mean enabl supplier suppli good servic question compet purchas hire good provis servic build work urgent need wait tender procedur articl carri award contract procedur invit tender give result price quot accept technic practic legal reason suppli good servic carri contractor supplier contract suppli addit good servic addit build work technic separ main contract articl discrimin nation member state ground nation respect contract enter foundat articl contract involv amount exceed unit account subject author administr board articl guarante perform contract requir supplier contractor claus includ warranti claus make preliminari deposit amount deposit fix usual trade term suppli contract special condit govern build contract build work involv amount exceed unit account deposit obligatori secur retain final accept deliveri contract perform complet late foundat ensur adequ compens respect damag interest cost deduct amount deposit lodg directli supplier contractor parti articl contract made invoic bill cost expect good servic suppli build work exce unit account limit increas unit account expenditur enter seat foundat articl conclud contract refer regul foundat compli measur laid respect public work council implement treati section ii inventori movabl immov properti articl perman quantit inventori movabl immov properti belong foundat accord model drawn commiss movabl properti exceed specif provid measur implement articl enter inventori foundat instruct depart check entri inventori correspond fact articl sale movabl properti suitabl advertis laid measur implement articl sale public auction staff foundat acquir movabl properti sold foundat articl statement record drawn author offic endors financi control properti inventori dispos scrap hire miss account loss theft reason statement record oblig devolv member staff foundat person replac item question immov properti larg instal made free charg cover contract approv financi control subject annual commun commiss estim revenu expenditur present articl purchas movabl immov properti defin articl payment made enter perman inventori entri record invoic annex document prepar view pai expenditur question section iii account articl account method doubl entri basi calendar year show revenu expenditur financi year authent support document currenc countri foundat seat revenu expenditur account balanc sheet drawn unit account amount express unit account enter account term pariti forc date actual payment transfer articl entri relat account statement revenu expenditur commit establish entitl account made basi account plan compris nomenclatur item make clear distinct balanc sheet account expenditur revenu account statement revenu expenditur entri record book card make draw gener monthli statement account statement chapter articl revenu expenditur forward financi control articl advanc enter suspens account settl latest financi year payment advanc articl detail method draw oper account plan laid implement procedur refer articl articl account close end financi year enabl balanc sheet revenu expenditur account refer titl vi drawn revenu expenditur account submit financi control titl respons author offic financi control account offic imprest holder articl author offic establish entitl recov issu receiv order enter commit expenditur sign payment order compli regul rule implement liabl disciplinari action pai compens appli omit draw document establish debt due neglect issu receiv order justif late issu articl account offic assist account offic liabl disciplinari action payment compens respect payment made disregard subparagraph articl liabl disciplinari action payment compens respect loss deterior moni asset document charg loss deterior result deliber error neglig part condit respons correct execut order receiv respect administr bank account post offic giro account payment recoveri made agre amount payment order receiv order effect payment parti entitl paye impest holder render liabl disciplinari action payment compens case give satisfactori proof document due proper form payment made effect payment parti entitl paye liabl disciplinari action payment compens respect loss deterior moni asset document charg result deliber error neglig part account offic assist account offic imprest holder insur risk aris articl foundat cover insur cost relat thereto articl author offic account offic assist account offic imprest holder liabl disciplinari action payment compens respect action relat duti articl foundat allow period year date revenu expenditur account submit decis final discharg account offic transact relat thereto titl vi present audit account section present account articl administr board draw year revenu expenditur account foundat account preced analysi financi manag respect year question cover revenu expenditur transact relat preced financi year submit form subdivis statement revenu expenditur articl revenu expenditur account includ tabl subdivid accord budget nomenclatur commun tabl revenu includ estim revenu financi year amend revenu estim result supplementari amend statement amount collect amount collect end financi year statement annex tabl show balanc gross amount transact refer articl tabl show trend appropri respect financi year indic initi appropri amend appropri introduc mean transfer amend introduc mean supplementari amend statement final appropri financi year tabl expenditur show trend appropri respect financi year indic total appropri commit enter chargeabl financi year payment made end period implement statement revenu expenditur amount paid close financi year appropri carri forward automat articl appropri carri forward articl appropri cancel statement annex tabl show balanc gross amount transact refer articl tabl show trend appropri carri forward preced financi year indic amount appropri carri forward payment shown account end period implement statement revenu expenditur unus appropri cancel unus appropri carri forward financi year articl administr board draw balanc sheet asset liabil foundat decemb preced financi year statement account show cash movement balanc drawn date attach thereto articl administr board march latest send revenu expenditur account balanc sheet foundat preced financi year commiss audit board section ii check account articl audit board exercis power respect foundat accord financi regul applic gener budget european commun articl foundat forward audit board quarterli basi latest month end quarter document support account document certif respect correct applic provis govern implement statement revenu expenditur relat commit payment expenditur establish collect revenu audit board question foundat subject support document articl foundat afford audit board facil give inform audit board perform task foundat place dispos audit board document conclus contract account cash materi account record support document administr document pertain thereto document relat revenu expenditur inventori list post depart audit board audit revenu expenditur account basi record spot end offici oper inspect audit board make cash hand present cash secur type asset support document respect stewardship entrust book regist document relat thereto present correspond document requir full implement audit inform suppli request audit board member request write audit board empow audit document respect revenu expenditur held depart foundat depart respons decis respect revenu expenditur task establish revenu receiv expenditur incur law proper manner financi manag sound extend util bodi foundat commun fund receiv aid grant aid bodi foundat subject accept recipi audit carri audit board util amount grant aid articl comment audit board consid report commun commiss foundat foundat send repli audit board time commiss audit board attach report assess sound financi manag articl audit board conclud report account preced financi year juli send foundat commiss audit board date make observ balanc sheet commiss submit revenu expenditur account balanc sheet report audit board repli comment european parliament council octob latest articl council european parliament april year give discharg administr board respect implement statement revenu expenditur date met council european parliament inform administr board reason postpon decis administr board step compli comment appear decis give discharg request european parliament council commiss administr board report measur light comment report forward audit board subject provis sentenc subparagraph foundat give account annex revenu expenditur account financi year measur light comment appear decis give discharg titl vii final provis articl administr board inform audit board decis measur implement articl audit board financi control inform appoint account offic assist account offic imprest holder made accord articl articl propos director assent financi control administr board establish procedur requir implement regul articl regul enter forc dai public offici journal european commun brussel june council presid thorn