commiss regul ec septemb standard financi regul execut agenc pursuant council regul ec lai statut execut agenc entrust task manag commun programm commiss european commun regard treati establish european commun regard council regul ec decemb lai statut execut agenc entrust task manag commun programm articl thereof regard opinion european parliament regard opinion council regard opinion court auditor regul ec laid statut execut agenc entrust task manag commun programm commiss charg set execut agenc hereinaft agenc legal person oper administr budget implement govern standard financi regul pursuant articl regul ec commiss deleg respons agenc budget implement oper appropri relat commun programm appropri remain enter gener budget govern council regul ec euratom june financi regul applic gener budget european commun hereinaft gener financi regul accord articl regul ec oper budget execut agenc cover administr expenditur financi year accord regul ec adopt standard financi regul agenc appli implement administr appropri content close gener financi regul standard financi regul expressli lai rule provis gener financi regul appli commiss regul ec euratom decemb lai detail rule implement council regul ec euratom june financi regul applic gener budget european commun fundament principl budgetari law uniti univers specif annual principl budget accuraci equilibrium unit account sound financi manag transpar reaffirm staff concern agenc distinguish temporari post cover establish plan submit approv budgetari author appropri allow remuner categori staff recruit renew contract financi actor concern defin power respons agenc account offic authoris offic offici subject staff regul offici european commun condit authoris offic deleg power budget implement authoris offic signific degre manag autonomi complet freedom transfer subject oblig inform steer committe oppos transfer time limit month accord articl regul ec function intern auditor perform execut agenc intern auditor commiss commiss intern auditor perform task respect execut agenc gener financi regul entrust respect commiss depart intern audit servic advis agenc authoris offic deal risk case authoris offic commiss execut agenc timet draw oper budget present account discharg compli provis regul ec gener financi regul discharg author execut agenc oper budget gener budget account rule appli agenc consolid commiss account adopt commiss account offic analog articl gener financi regul court auditor audit agenc account agenc access panel refer articl gener financi regul set commiss examin irregular similar assess made ident case oper budget agenc meet requir commiss public contract award account refer gener financi regul suffic provis made award grant execut agenc award grant oper budget cover administr expenditur adopt regul titl subject matter articl regul lai essenti rule applic establish execut oper budget hereinaft budget agenc refer regul ec hereinaft agenc agenc articl aspect relat oper execut agenc expressli defin regul provis regul ec euratom hereinaft gener financi regul regul ec euratom appli mutati mutandi titl ii budgetari principl articl budget establish implement complianc principl uniti budget accuraci annual equilibrium unit account univers specif sound financi manag transpar set regul chapter principl uniti budget accuraci articl budget instrument financi year forecast authoris revenu expenditur consid agenc articl revenu agenc compris grant award commun revenu includ assign revenu mean articl expenditur compris administr expenditur agenc applic expenditur financ assign revenu accord paragraph articl revenu collect expenditur effect book line budget appropri enter budget item expenditur consid expenditur commit authoris excess appropri authoris budget chapter principl annual articl appropri enter budget authoris financi year run januari decemb appropri enter budget differenti appropri administr expenditur aris contract cover period extend financi year accord local practic relat suppli equip charg budget financi year effect articl agenc revenu enter account financi year basi amount collect year result level appropri made appropri authoris budget year sole cover expenditur commit paid financi year cover amount due commit previou financi year articl appropri end financi year enter cancel appropri oblig duli contract close financi year carri automat financi year appropri carri utilis march year automat cancel appropri carri identifi account appropri relat staff expenditur carri appropri decemb aris assign revenu refer articl carri automat appropri assign revenu carri articl appropri enter budget commit effect januari budget definit novemb year routin administr expenditur commit advanc appropri provid financi year commit exce quarter appropri budget line current financi year relat expenditur principl acknowledg budget duli adopt expenditur paid advanc rent give rise payment decemb onward charg appropri financi year budget adopt begin financi year system provision twelfth laid gener financi regul appli mutati mutandi chapter principl equilibrium articl budget revenu expenditur balanc agenc rais loan appropri exce amount commun subsidi refer articl assign revenu revenu refer articl articl balanc outturn account mean articl posit repaid commiss amount subsidi paid year differ subsidi refer articl paid agenc cancel chapter principl unit account articl budget drawn implement euro account present euro cash flow purpos account offic execut agenc duli justifi case carri oper nation currenc applic currenc countri chapter principl univers articl total revenu cover total expenditur except revenu assign specif item expenditur revenu expenditur enter full adjust subject articl articl revenu earmark specif purpos incom foundat subsidi gift bequest revenu member state member countri miscellan bodi implement programm fund sourc gener budget european commun hereinaft gener budget constitut revenu assign specif item expenditur assign revenu cover direct indirect expenditur incur activ purpos question budget carri line accommod categori assign revenu amount manag board decid obtain commiss agreement gift bequest subsidi sourc commun accept articl cost product servic provid agenc charg budget full tax amount incorpor tax refund member state pursuant protocol privileg immun european commun member state member countri basi relev agreement nation tax temporarili born agenc paragraph enter suspens account refund state concern neg balanc enter budget expenditur chapter principl specif articl appropri entireti earmark specif purpos titl chapter chapter subdivid articl item articl director decis transfer appropri oper budget inform commiss manag board month oppos transfer time limit deem adopt appropri assign revenu transfer purpos revenu assign chapter principl sound financi manag articl budget appropri accord principl sound financi manag accord principl economi effici effect principl economi requir resourc agenc pursuit 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 result evalu annual work programm execut agenc adopt manag board detail object perform indic chapter principl transpar articl budget drawn implement account present complianc principl transpar budget amend budget final adopt publish offici journal european union month adopt titl iii establish structur budget articl execut agenc send commiss march year latest estim revenu expenditur drawn director agenc adopt manag board gener guidelin underli estim work programm agenc estim revenu expenditur includ establish plan set number temporari post authoris limit budget appropri grade categori chang number person post statement justifi request post quarterli estim cash payment receipt articl commiss part procedur adopt gener budget send agenc statement estim budgetari author propos amount subsidi agenc number staff consid agenc agenc oper budget adopt definit gener budget european union final adopt accord procedur provid articl regul ec budgetari author adopt establish plan agenc subsequ amend thereto accord articl amend budget includ establish plan subject amend budget adopt procedur initi budget subject articl articl budget compris statement revenu statement expenditur show statement revenu estim revenu agenc financi year question revenu preced financi year revenu year remark revenu line statement expenditur appropri financi year question appropri preced financi year appropri year remark subdivis articl establish plan refer articl show number post authoris financi year number authoris preced year number post fill constitut absolut limit agenc appoint made excess limit set manag board modifi establish plan post authoris grade provid affect volum staff appropri full financi year remain limit total number post authoris establish plan derog paragraph effect part time work authoris appoint author accord staff regul offici condit employ servant european commun hereinaft staff regul offset appoint titl iv implement budget chapter gener provis articl director perform duti authoris offic offici subject staff regul implement budget revenu expenditur accord regul respons limit appropri authoris articl director deleg power budget implement staff agenc subject staff regul member staff act limit power expressli confer articl financi actor mean chapter titl prohibit take measur budget implement bring interest conflict agenc commun case aris actor question refrain measur refer matter superior director refer manag board conflict interest imparti object exercis function financi actor implement budget intern auditor compromis reason involv famili emot life polit nation affin econom interest share interest beneficiari chapter financi actor articl duti authoris offic account offic segreg mutual incompat articl authoris offic respons implement revenu expenditur accord principl sound financi manag ensur requir legal regular compli conserv support document relat oper carri period year date decis grant discharg respect implement budget authoris offic deleg put place complianc relev minimum standard adopt commiss depart due regard specif risk manag environ organis structur intern manag control procedur suit perform duti includ post verif depend natur scope duti authoris offic establish depart expertis advic function design control risk involv activ oper authoris oper financi aspect verifi member staff initi oper initi ant post verif oper separ function authoris offic report manag board perform duti form annual activ report accord articl regul ec march financi year question articl manag board appoint account offic offici subject staff regul respons proper implement payment collect revenu recoveri amount establish receiv draw agenc account accord titl vi keep account accord titl vi implement account rule method chart account accord provis adopt commiss account offic treasuri manag account offic obtain authoris offic guarante reliabl inform product account give true imag agenc asset budget implement account offic empow handl moni asset respons safekeep chapter liabil financi actor articl member staff involv financi manag control transact consid decis requir superior appli agre irregular contrari principl sound financi manag profession rule requir observ inform director write fail action reason period panel refer articl manag board event illeg activ fraud corrupt harm interest commun inform author bodi design applic legisl articl prejudic disciplinari action authoris offic deleg time deleg withdrawn temporarili definit author appoint reason decis heard director time withdraw agreement specif deleg prejudic disciplinari action account offic time suspend temporarili definit duti manag board reason decis heard manag board appoint interim account offic articl provis chapter prejudic crimin law liabil authoris offic deleg incur provid applic nation law provis forc protect commun financi interest fight corrupt involv offici commun offici member state authoris offic account offic liabl disciplinari action payment compens laid staff regul event illeg activ fraud corrupt harm interest commun matter refer author bodi design applic legisl articl authoris offic liabl payment compens laid staff regul requir make good part damag suffer commun result misconduct part connect perform duti determin entitl recov issu recoveri order commit expenditur sign payment order compli regul appli misconduct fail draw document establish amount receiv fail issu recoveri order justif late issu fail issu payment order late issu render agenc liabl civil action parti authoris offic deleg consid decis fall respons irregular contrari principl sound financi manag inform deleg author write deleg author reason instruct write authoris offic deleg implement decis question implement held liabl articl panel set commiss determin financi irregular occur consequ accord articl gener financi regul exercis power respect agenc respect commiss depart basi opinion panel director decid initi disciplinari proceed proceed payment compens panel detect system problem send report recommend authoris offic commiss intern auditor opinion implic director panel send manag board commiss intern auditor member staff requir make good part damag suffer agenc result misconduct part connect perform duti appoint author reason decis complet formal laid staff regul regard disciplinari matter articl account offic liabl disciplinari action payment compens laid staff regul lose damag moni asset document keep lost damag neglig alter bank account postal giro account notifi authoris offic advanc recov pai amount conform recoveri payment order fail collect revenu due chapter revenu oper articl estim amount receiv made authoris offic respons respect measur situat give rise modifi amount ow agenc articl establish amount receiv act authoris offic verifi debt exist determin verifi realiti amount debt verifi condit debt due amount receiv identifi fix amount due establish recoveri order account offic accompani debit note debtor document drawn authoris offic respons prejudic provis laid rule contract agreement applic debt repaid due date laid debit note bear interest accord regul ec euratom articl authoris recoveri act authoris offic respons instruct account offic issu recoveri order recov amount receiv establish account offic act recoveri order amount receiv duli establish authoris offic authoris offic respons exercis due dilig ensur agenc receiv revenu right safeguard amount wrongli paid recov articl authoris offic respons plan waiv recoveri establish amount receiv ensur waiver order compli principl sound financi manag report intent waiv establish amount receiv manag board waiver decis authoris offic substanti authoris offic deleg decis amount receiv eur waiver decis state action secur recoveri point law fact base authoris offic respons cancel establish amount receiv discoveri mistak point law fact reveal amount correctli establish authoris offic deleg decis amount receiv eur cancel decis authoris offic respons suitabl substanti authoris offic respons adjust amount establish debt upward discoveri factual error entail alter amount debt provid correct involv loss agenc establish entitl adjust decis authoris offic respons suitabl substanti articl actual recoveri sum due account offic make entri account inform authoris offic respons receipt issu respect cash payment made account offic actual recoveri place due date stipul debit note account offic inform authoris offic respons immedi launch procedur effect recoveri mean offer law includ offset enforc recoveri account offic recov claim agenc debtor claim agenc fix amount due offset equival amount articl time payment grant account offic liaison authoris offic respons written request due indic reason provid debtor undertak pai interest entir period time allow start date payment origin due order safeguard right agenc financi guarante cover princip sum interest chapter expenditur oper articl item expenditur commit valid authoris paid articl respect measur give rise expenditur chargeabl budget authoris offic respons make budgetari commit enter legal oblig parti individu legal commit relat individu provision budget commit conclud decemb year latest unus balanc budget commit decommit authoris offic respons articl budget commit adopt authoris offic respons ensur expenditur charg correct item budget appropri expenditur conform relev provis includ complianc principl sound financi manag articl valid expenditur act authoris offic respons verifi exist creditor entitl verifi condit payment fall due determin verifi realiti amount claim valid expenditur base support document certifi creditor entitl valid decis express sign pass payment voucher authoris offic respons computeris system pass payment form stamp incorpor signatur authoris offic respons computeris system pass payment form valid person password authoris offic respons articl authoris expenditur act authoris offic respons issu payment order instruct account offic pai item expenditur valid payment order date sign authoris offic respons accompani document certifi good enter inventori refer articl payment expenditur made account offic limit fund articl valid authoris payment expenditur carri time limit accord provis gener financi regul implement rule chapter intern auditor articl role intern auditor execut agenc exercis commiss intern auditor commiss intern auditor exercis power execut agenc commiss depart articl gener financi regul report manag board director find recommend ensur action recommend result audit inform commiss intern auditor submit agenc send commiss inform annual report indic number type audit carri recommend made action recommend intern auditor liabil exercis duti determin accord articl gener financi regul year agenc transmit discharg author commiss report drawn director agenc summaris number type intern audit made intern auditor recommend made follow recommend titl procur articl procur oper agenc provis gener financi regul regul ec euratom appli execut agenc contract author award commiss interinstitut contract derog paragraph suppli good provis servic perform work commiss interinstitut offic carri execut agenc appli procur procedur titl vi present account account chapter present account articl agenc account compris financi statement report budget implement accompani report budgetari financi manag year articl account compli rule accur comprehens present true fair view financi statement asset liabil charg incom entitl oblig shown asset liabil cash flow report budget implement revenu expenditur oper articl financi statement drawn accord gener accept account principl regul ec euratom concern basi prudenc consist account method compar inform materi net realiti appear accrual base account articl accord principl accrual base account financi statement show charg incom financi year date payment collect asset liabil determin accord valuat rule laid account method refer articl articl financi statement present euro compris balanc sheet econom outturn account repres asset liabil financi situat econom outturn decemb previou year present accord structur laid council direct annual account type compani account specif natur agenc activ cash flow tabl show amount collect disburs year final treasuri posit statement capit present detail increas decreas year item capit account annex financi statement supplement comment inform present suppli addit inform prescrib internation accept account practic inform relev agenc activ articl budget implement report present euro compris budget outturn account set budget oper year term revenu expenditur structur present budget annex budget outturn account supplement comment inform account articl agenc account consolid commiss accord procedur provid articl regul ec accord provis manag board notifi march end financi year account offic commiss court auditor provision account accompani report budgetari financi manag year manag board approv basi draft drawn director final account agenc send account offic commiss court auditor european parliament council juli year latest final account agenc consolid commiss publish offici journal european union octob financi year director send court auditor repli observ made report refer articl regul ec septemb latest chapter account articl agenc account system system serv organis budgetari financi inform figur input file regist account consist gener account budget account account euro basi calendar year figur gener account budget account adopt close budget year account refer chapter drawn notwithstand paragraph authoris offic analyt account articl account rule method harmonis chart account appli agenc adopt commiss account offic accord articl gener financi regul articl gener account record chronolog order doubl entri method event oper affect econom financi situat asset liabil agenc articl movement account balanc enter account ledger account entri includ adjust account base support document refer account system leav trail account entri articl account offic agenc close budget year date present final account make adjust involv disburs collect respect year true fair present account complianc rule articl budget account provid detail record budget implement budget account record budget revenu expenditur oper provid titl iv articl agenc account offic inventori show quantiti agenc tangibl intang financi asset accord model drawn account offic commiss agenc account offic check entri inventori correspond actual situat sale movabl properti advertis manner titl vii extern audit discharg articl court auditor scrutinis agenc account accord articl ec treati scrutini carri court auditor govern articl gener financi regul manag board send court auditor budget final adopt inform court auditor decis act adopt pursuant articl articl european parliament recommend council decid qualifi major give discharg director respect implement administr budget year april year discharg decis cover account agenc revenu expenditur result balanc asset liabil agenc shown balanc sheet discharg grant concomitantli relat implement gener budget european union view grant discharg european parliament council examin financi statement report budget implement agenc examin report court auditor refer articl regul ec repli director director submit european parliament request manner provid articl gener financi regul inform requir smooth applic discharg procedur year question articl director commiss step act observ accompani european parliament discharg decis comment accompani recommend discharg adopt council request european parliament council director report measur light observ comment send report commiss send copi court auditor titl viii transit final provis articl time limit refer articl appli time respect financi year earlier year time limit septemb articl novemb articl octob articl provis titl vi appli progress line technic possibl produc full effect respect financi year articl european parliament council commiss empow obtain inform explan budgetari matter field compet articl regul enter forc twentieth dai public offici journal european union regul bind entireti directli applic member state brussel septemb commiss michael schreyer member commiss oj oj oj