council act octob adopt financi regul applic budget europol repeal council act council european union regard convent establish european polic offic europol convent articl articl thereof regard opinion manag board regard opinion joint audit committe principl sound financi manag economi cost effect appli europol budget clear object plan activ identifi annual budget busi plan progress realis monitor action achiev financi regul adopt act appli endang independ joint supervisori bodi mention articl europol convent council act januari adopt financi regul applic budget europol repeal adopt financi regul content gt tabl gt titl gener principl articl budget europol hereinaft call quot budget quot instrument estim revenu expenditur europol financi year revenu expenditur separ head activ financ parti year financ plan europol hereinaft call quot financ plan quot stipul revenu expenditur europol financi year draft budget concern financi year subject provis articl except activ financ parti expenditur authoris period extend financi year expenditur aris contract conclud accord local usag contractu provis relat suppli equip period extend financi year charg budget financi year effect articl budget appropri accord principl sound financi manag economi cost effect quantifi object identifi progress realis monitor articl subject articl revenu expenditur enter full budget account adjust total revenu cover total expenditur notwithstand paragraph revenu purpos notabl revenu earmark specif purpos incom foundat subsidi gift bequest revenu parti respect work carri request contribut authoris manag board act unanim accord procedur contribut parti authoris time adopt budget financi year donat made europol includ gift bequest accept provid consist polici aim activ europol establish europol convent articl revenu collect expenditur effect credit charg articl budget prejudic articl expenditur commit authoris excess authoris appropri establish plan adopt pursuant articl constitut absolut limit europol appoint made excess limit set instanc part time work compens engag staff limit set articl financi year run januari decemb revenu enter account financi year basi amount due amount collect notwithstand subparagraph member state contribut budget receiv begin financi year concern credit budget financi year except activ financ parti 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 authoris decemb payment effect januari articl rule govern utilis appropri appropri uncommit end financi year enter rule laps appropri relat remuner allow staff carri appropri respect payment outstand decemb virtu commit duli enter januari decemb carri automat financi year notwithstand paragraph director forward manag board januari duli substanti request carri financi year appropri commit decemb carri appropri propos except reason manag board act request carri march latest act unanim unus revenu appropri decemb aris donat work carri behalf parti carri automat appropri carri financi year laps uncommit end financi year carri list appropri carri forward automat forward manag board inform march purpos implement budget utilis appropri carri forward shown separ budget item account current financi year articl current 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 budget current financi year budget financi year adopt expenditur relat rent expenditur payabl advanc accord provis laid law contract give rise payment decemb onward charg appropri financi year articl budget adopt begin financi year expenditur approv principl budget duli adopt effect condit laid articl item expenditur consid approv principl budget duli adopt charg specif budget head financi year concern payment made monthli respect chapter twelfth total appropri enter chapter question preced financi year requir meet europol legal oblig request director manag board light administr authoris provision twelfth time except case payment requir meet europol legal oblig act unanim circumst refer paragraph member state contribut amount twelfth contribut call budget duli adopt call request director obtain opinion manag board council light financi authoris member state contribut call act unanim articl budget supplementari amend budget adopt publish offici journal european commun behest presid council public place month date adopt articl budget financ plan drawn euro euro singl currenc laid council regul ec introduct euro futur amend regul appli provis oper involv convers euro currenc member state particip monetari union currenc countri principl effect basi exchang rate applic dai oper derog principl permit except case accord implement rule provid articl articl basi review exist busi plan director year draw draft busi plan set plan activ develop europol year integr part busi plan financ plan describ financi human resourc deem propos yearli activ draft busi plan submit manag board obtain opinion financi committe decis mangement board act unanim articl financi committe establish composit financi committe defin articl europol convent committe chair repres member state hold presid council task financi committe defin articl europol convent regul committe undertak task budgetari financi matter manag board council refer carri task committe examin principl set articl duli adher committe requir director furnish inform evid consid budgetari financi matter supervis respons titl ii establish structur budget section establish budget articl director forward manag board financi committe februari latest draft estim europol revenu expenditur come year budget adopt financ plan decid accord articl europol convent articl draft budget draft financ plan accompani explanatori note gener polici declar object achiev budget descript activ appropri request take account principl set articl busi plan provid articl descript assumpt rate convers euro nation currenc particip member state currenc countri draft base explan appropri financi year respect staff draft budget accompani work document inform categori staff detail list budgetari post number person post date submiss draft budget indic distribut grade administr unit chang number person propos statement justifi section ii structur budget articl budget subdivid titl chapter articl item natur revenu expenditur intend purpos thereof decim classif system budget separ head activ financ parti show statement revenu revenu financi year question revenu enter preced financi year revenu establish financi year account close remark revenu head statement expenditur appropri made financi year question divid titl chapter articl item appropri made preced financi year account close increas amount carri forward classif remark subdivis remark includ financi inform relat project europol work programm servic provid parti particip parti europol activ section iii budget articl event unavoid except unforeseen circumst director submit draft supplementari amend budget quot draft supplementari budget quot mean propos increas total amount appropri financ activ increas total amount appropri quot draft amend budget quot mean propos involv amend budget financi technic natur caus increas total amount appropri provid activ draft supplementari amend budget submit examin adopt form procedur budget estim amend supplementari amend budget adopt accord procedur laid articl europol convent articl month financi year director transfer maximum total appropri chapter appropri chapter titl order increas total sum appropri chapter director inform manag board week make transfer director propos transfer appropri provid paragraph manag board decis propos transfer act unanim notwithstand paragraph appropri transfer titl personnel expenditur titl iii implement budget section gener provis articl budget implement accord principl authoris offic account offic financi control individu appropri administ authoris offic empow enter commit expenditur establish entitl collect issu recoveri order payment order oper collect payment carri account offic duti authoris offic account offic financi control mutual incompat articl accord articl europol convent director account council implement budget respons accord regul limit appropri allot director deleg power condit laid limit set act deleg commun empow person account offic financi control manag board joint audit committe month director report manag board financi committe implement budget prior concurr manag board director enter commit futur financi period provid commit relat work authoris current budget concern administr requir continu natur contract longer lead time requir purchas payment made year articl financi control appoint accord articl europol convent financi control assist duti temporarili replac assist financi control appoint accord articl europol convent carri duti financi control account sole manag board financi control respons monitor commit expenditur disburs expenditur revenu derog articl articl articl articl articl regul accord articl europol convent implement rule provid articl regul make provis post monitor financi control case minor item incom expenditur financi control review evalu report sound adequaci applic system procedur relat intern control report separ inspect evalu investig submit director manag board director notifi manag board measur report financi year financi control submit report manag board joint audit committe intern supervis activ year articl receipt revenu discharg expenditur carri account offic appoint respons director subject articl account offic person empow manag fund asset respons safekeep account offic assist task assist account offic appoint condit account offic articl notwithstand articl articl deduct made bill invoic statement pass payment net amount fine impos parti contract accept tender adjust amount paid error achiev mean deduct valid type effect chapter articl financi year respect excess payment made vehicl apparatu equip instal part exchang accord commerci usag purchas vehicl apparatu equip instal kind discount refund rebat invoic bill record separ revenu sum head initi expenditur charg revenu aris refund amount paid error appropri enter budget proce suppli good servic institut bodi includ refund institut mission allow paid behalf insur payment receiv refund tax incorpor price product servic provid europol proce sale vehicl apparatu equip instal replac scrap sum end financi year revenu collect chart account provid articl includ suspens account record oper revenu expenditur adjust made respect exchang differ occur budget oper respect debtor creditor interest rate relat cash oper final gain loss includ balanc year articl balanc financi year enter budget financi year financi year deriv accord articl articl revenu expenditur oper manag mean integr comput system provis section ii titl titl iv appli due allow possibl requir deriv computeris manag end support document remain authoris offic account offic purpos check signatur approv ad computeris form condit implement articl determin implement rule provid articl section ii handl revenu expenditur articl measur situat give rise modifi debt due europol preced debt forecast authoris offic forecast mention type revenu budget item book estim amount descript debtor debt forecast forward account offic submit financi control approv purpos approv establish revenu charg correct item forecast order conform relev provis budget rule appli europol act made implement rule principl sound financi manag refer articl approv debt forecast regist provision account offic articl collect amount ow europol issu recoveri order authoris offic requir recoveri order forward account offic submit financi control approv purpos approv establish revenu charg correct item recoveri order order conform relev provis support document order debtor correctli due date principl sound financi manag refer articl appli amount currenc sum recov correct account offic assum respons recoveri order duli drawn exercis due dilig ensur payment revenu europol made proper time right europol preserv authoris offic waiv recov establish debt forward propos cancel account offic submit financi control approv financi control approv serv certifi waiver order conform principl sound financi manag refer articl articl measur involv expenditur current subsequ budget subject propos commit expenditur authoris offic prejudic articl enter legal commit vi vi parti financi control approv propos show purpos expenditur estim amount involv budget item expens charg creditor provision commit enter current expenditur propos commit forward account offic submit financi control approv purpos approv establish propos commit present accord paragraph expenditur correctli charg appropri expenditur order conform relev provis budget rule appli europol act made implement rule principl sound financi manag refer articl appli approv condit account offic regist approv propos commit articl purpos valid expenditur authoris offic verifi creditor claim determin verifi exist amount sum due verifi condit payment fall due verifi good deliv servic render order valid expenditur subject submiss support document show creditor right authoris offic member staff carri sign verif refer paragraph authoris offic verif carri respons salari wage emolu allow valid accord collect statement drawn personnel depart individu valid articl authoris act authoris offic issu payment order authoris account offic pai item expenditur valid payment order state financi year payment charg budget articl subdivis appli amount sum paid figur word currenc address paye purpos expenditur method payment number date relev approv commit payment order accompani origin support document except circumst certifi true copi document bear accompani statement certifi correct amount paid receipt suppli perform servic entri good inventori refer articl payment order date sign authoris offic payment order forward account offic submit financi control approv purpos approv establish payment order properli issu payment order agre commit expenditur amount thereof correct take account principl sound financi manag refer articl expenditur charg correct item appropri support document order paye correctli name approv origin payment order support document forward account offic articl payment instal payment order accompani document establish creditor claim payment instal question subsequ payment order refer support document furnish repeat refer number payment order articl payment final act europol discharg oblig creditor payment made account offic limit fund event substant error valid discharg contest failur observ formal prescrib regul account offic suspend payment payment suspend account offic give reason therefor written statement forward authoris offic inform financi control articl payment effect gener rule bank account post offic giro account director establish bank account post offic giro account europol design bank financi institut director regard secur europol cash asset director select bank institut high credit rate financi commun procedur open administ account laid implement rule provid articl chequ post offic giro bank transfer order requir joint signatur offici authoris director signatur necessarili account offic assist account offic administr imprest account articl payment categori expenditur imprest account set accord implement rule provid articl account offic replenish imprest account save except case defin implement rule provid articl rule specif provis appoint administr imprest account natur maximum amount item expenditur incur maximum amount imprest advanc time support document produc respons administr imprest account articl account offic grant advanc staff provis laid regul implement rule provid articl therefor account offic grant advanc cover disburs effect member staff behalf europol imprest account refer articl advanc paid approv financi control articl financi control withhold approv provid articl articl articl articl articl articl give reason therefor written statement forward account offic inform authoris offic refus event refus approv case avail appropri doubt director confirm debt forecast recoveri order propos cancel commit expenditur payment order advanc reason decis debt forecast recoveri order propos cancel commit expenditur payment order advanc consid validli made manag board joint audit committe inform immedi provis appli articl accord articl europol convent cost relat activ liaison offic gener rule born second member state cost relat activ undertaken liaison offic behalf europol agreement second member state request europol fall gener compet europol born europol budget expenditur attribut born europol budget section iii member state contribut articl member state contribut budget financi year accord articl europol convent calcul basi state gross nation product hereinaft call quot gnp quot year contribut express euro calcul contribut draw budget base gnp forecast euro nation currenc particip member state draw preliminari draft budget european union financi year forecast convert euro appli averag exchang rate year articl decemb year month budget adopt whichev date director call contribut financi year subject articl payment member state contribut made full march year month contribut call whichev date payment made euro nation currenc particip member state interest charg basi euribor euro interbank offer rate implement rule provid articl part member state contribut paid month time limit paragraph manag board inform provis appli articl articl appli likewis event supplementari budget articl basi revenu expenditur account financi year drawn accord articl director appli actual gnp figur establish nation currenc commiss european commun averag exchang rate year recalcul member state contribut financi year order financ actual expenditur year carri over financi year account surplu financi year differ provision actual gnp figur procedur appli member state contribut paid financi year exce contribut paragraph amount paid excess deduct contribut call financi year member state contribut paid financi year smaller contribut paragraph outstand amount call contribut call financi year section iv conclus contract inventori articl contract purchas hire build good provis servic perform construct work write contract relat purchas build construct leas build contract conclud invit tender issu contract made privat treati circumst limit laid implement rule provid articl purchas hire good provis servic build work urgent need wait tender procedur carri tender procedur give result price quot accept technic practic secur legal reason suppli good servic carri contractor supplier contract suppli addit good servic ancillari build work technic separ main contract case refer europol nonetheless bound mean enabl supplier suppli good servic question compet invit tender gener rule publish member state countri compat develop relev industri european union public restrict scale natur good servic gener invit tender tender procedur award criteria price adjust procedur occur conclus contract determin govern implement rule provid articl award criteria defin analog provis direct refer articl contract exceed limit laid implement rule provid articl subject authoris manag board articl discrimin practis nation member state ground nation respect contract enter europol articl contract made invoic bill cost expect good servic work exce amount laid implement rule provid articl guarante perform contract supplier contractor requir warranti claus make preliminari deposit amount deposit fix usual trade term condit contract perform complet late europol ensur adequ compens respect damag interest cost deduct amount deposit lodg directli supplier contractor parti articl conclud contract respect amount involv equal greater threshold laid council direct coordin procedur conclus contract cover public work suppli servic europol subject oblig incumb parti member state pursuant direct articl perman inventori show quantiti movabl immov properti belong europol movabl properti exceed specif laid implement rule provid articl enter inventori acquisit movabl immov properti enter perman inventori payment made entri record invoic attach document drawn view payment expenditur europol carri inspect ascertain entri inventori correspond fact articl sale movabl properti suitabl advertis statement record drawn authoris offic properti inventori sold free charg scrap hire miss account loss theft reason statement record forward account offic submit financi control authent statement record refer oblig devolv member staff europol person replac item question sale public auction member staff acquir movabl properti sold europol immov properti larg instal made free charg cover contract approv financi control immov properti larg instal accept prior approv manag board manag board act unanim section account articl account euro doubl entri method basi financi year show revenu expenditur financi year authent support document account close end financi year enabl balanc sheet revenu expenditur account refer articl drawn account offic behalf director revenu expenditur account submit financi control director sign approv financi statement revenu expenditur account balanc sheet drawn euro articl chart account make clear distinct budgetari account cash account compris part account budgetari expenditur revenu show detail implement budget balanc sheet account disclos asset liabil europol account show expect effect europol legal oblig make draw annual balanc asset liabil monthli statement revenu expenditur chapter articl statement forward financi control authoris offic joint audit committe advanc regular advanc period examin enter suspens account settl latest financi year payment advanc advanc refer articl settl gener rule week complet project grant detail condit establish oper chart account transact relat asset liabil implement budget includ account standard determin implement rule provid articl support document pertain account prepar revenu expenditur account balanc sheet period year date decis provid articl give discharg respect implement budget document relat transact final close longer period end year year transact final close section vi respons authoris offic account offic administr imprest account financi control articl authoris offic render liabl disciplinari action payment compens enter commit expenditur sign payment order compli regul appli authoris offic omit draw document establish debt neglect issu recoveri order justif late issu account offic assist account offic render liabl disciplinari action payment compens case fail compli articl payment made agre amount currenc payment order effect payment parti entitl paye account offic assist account offic insur risk aris paragraph europol cover insur cost relat thereto administr imprest account render liabl disciplinari action payment compens case show due warrant proper document payment made effect payment parti entitl paye financi control assist financi control render liabl disciplinari action payment compens action term offic grant approv excess budgetari appropri liabil authoris offic account offic assist account offic administr imprest account payment compens disciplinari action determin accord relev provis staff regul offici europol provis appli mutati mutandi case liabil financi control assist financi control payment compens disciplinari action titl iv present audit account section present account articl accord articl europol convent director year draw present financi statement europol includ revenu expenditur account balanc sheet asset liabil decemb preced financi year explanatori note requir proper understand europol financi posit includ statement signific account polici revenu expenditur account cover revenu expenditur transact relat preced financi year submit form subdivis budget show origin budget appropri appropri modifi transfer fund amount charg appropri gu empti uncommit balanc appropri balanc sheet includ asset side amount revenu collect liabil side amount expenditur chargeabl financi year enter account statement show movement balanc account decemb preced financi year attach balanc sheet articl director send financi statement includ revenu expenditur account balanc sheet explanatori note report annual account provid articl europol convent council joint audit committe inform manag board financi committe year latest annual report describ commit enter payment made chargeabl financi year total revenu expenditur book articl budget appropri unus end financi year carri financi year appropri carri financi year pursuant articl appropri carri preced financi year explan revenu expenditur higher lower anticip budget asset liabil europol capit invest made financi year explan proper understand annual account includ assess europol futur financi situat section ii audit account articl purpos audit carri joint audit committe accord gener accept intern audit standard base record perform spot establish financi statement present fairli financi posit europol decemb revenu receiv expenditur incur law regular manner accord term europol convent budget regul articl financi manag sound articl director provid member joint audit committe assist carri task inform assist requir order perform task director place cash good account voucher support document stock regist member committe audit revenu expenditur account dispos member joint audit committe assist carri task person access premis europol interview director deputi director employe europol respons transact involv revenu expenditur notwithstand paragraph director except case deni member joint audit committe access inform form cover provis europol convent act adopt accord therewith confidenti director inform manag board immedi provis appli manag board unanim decis grant member joint audit committe access inform question member joint audit committe assist carri task treat inform acquir europol activ confidenti articl addit respons audit account joint audit committe make comment account method sound financi manag gener financi implic administr practic comment opinion joint audit committe contain audit report provid articl europol convent brought attent director financi control director financi control send joint audit committe repli comment articl joint audit committe octob latest produc report account preced financi year report transmit manag board director financi control report committe extent natur audit perform give comment account balanc sheet assess financi manag europol director financi control novemb latest transmit respect opinion audit report manag board joint audit committe basi opinion financi committe manag board discuss report draw recommend council discharg director respect implement budget manag board drawn recommend joint audit committe accord articl europol convent submit report council april year accord articl europol convent council decis discharg timet discharg procedur implement rule provid articl director step act comment appear decis give discharg financi control account comment appear decis give discharg titl final provis articl manag board inform joint audit committe decis measur implement articl joint audit committe financi control inform appoint authoris offic account offic assist account offic administr imprest account act deleg appoint pursuant articl articl manag board forward joint audit committe rule procedur adopt respect financi matter articl amend regul adopt accord articl europol convent consult joint audit committe act propos director consult financi control financi committe manag board adopt rule requir implement regul act unanim articl europol take activ automat succe financi right oblig record account europol drug unit accord articl europol convent europol owner equip financ europol drug unit joint budget develop produc europol drug unit dispos free charg netherland govern perman europol take activ coordin europol drug unit present council report statement account unit inventori list equip europol owner accord paragraph report auditor europol drug unit joint audit committe articl council act repeal articl financi regul enter forc januari financi regul publish offici journal european commun luxembourg octob council presid häkämi oj oj oj