report court auditor audit oper effici manag european central bank financi year european central bank repli content gt tabl gt introduct court mandat regard european central bank ecb stipul quot examin oper effici manag ecb quot ecb replac european monetari institut emi june ecb account financi year end decemb approv govern council march publish april audit certifi march qualif extern auditor ecb subject financi provis contain statut detail interpret set decis govern council budgetari author ecb council compris accord articl treati establish european commun member execut board governor nation central bank ncb member state adopt euro ecb experienc year central bank activ start launch euro januari accord articl treati ecb charg basic task definit implement monetari polici commun conduct foreign exchang oper hold manag offici reserv member state promot smooth oper payment system deal advisori function ecb provis articl treati submit opinion commun institut bodi nation author matter field compet effici manag budgetari manag monitor stage prepar budget high safeti margin includ plan expenditur initi budget set million euro mid year budget review forecast underspend approxim million euro budget revis govern council note intent execut board forecast year end million euro expenditur quot intern budget ceil quot formal revis budget place total expenditur amount million euro mid year forecast million euro final revis budget million euro circumst budget perform function strateg tool effect manag control expenditur intern control system pursuant statut signatur compulsori except presid order commit ecb contract order suppli good servic payment procedur set ecb intern rule establish cornerston role budget centr manag person respons part budget budget centr manag authoris payment invoic verifi complianc amount good servic receiv commit dual signatori requir authoris payment commit inform system place systemat verif consist commit payment carri manual budget centr manag arrang made ensur case check made payment execut present system combin fact budget constrain paragraph leav expenditur subject risk ecb continu call consult firm develop major project foreign currenc reserv subledg fcr project court comment report ecb hire consult firm contract renew time million euro paid firm consult cost project million euro repres fee paid singl consult januari novemb consult invoic hour week maximum foreseen contract initi rate euro hour increas euro hour million euro spent project fulli complet end experi illustr import avoid futur open end contract high rate clear commit consult achiev timescal human resourc addit staff recruit left end emploi held manageri posit juli complianc articl statut govern council adopt rule procedur rule stipul quot member staff select appoint promot due regard principl profession qualif public transpar equal access discrimin administr circular rule procedur recruit intern promot quot circular introduc applic principl assess conclus point court report oper effici manag emi budgetari forecast manag improv budget serv effect control manag instrument signific forecast underspend lead formal revis budget govern council paragraph weak budgetari procedur coupl absenc system ensur case consist commit subsequ payment leav expenditur subject risk paragraph view number ecb staff introduct administr circular rule procedur recruit intern promot regard prioriti paragraph report adopt court auditor luxembourg court meet januari court auditor jan karlsson presid protocol statut escb ecb annex ec treati articl report oper effici manag emi ecb decemb publish offici journal oj oj oj oj ecb annual report initi ecb budget million euro revis time practic unchang end march million euro end june million euro end septemb attribut delai recruit due heavier expect workload year complianc delai project protocol statut escb ecb annex ec treati articl oj paragraph oj paragraph oj amend oj amend oj version french greek portugues correct oj oj paragraph oj paragraph european central bank repli european central bank ecb welcom report european court auditor take note point rais court paragraph note budget year ecb implement mid year review formal reduct ecb budget mean decis govern council paragraph ecb continu endeavour improv budgetari forecast manag paragraph recommend made occas interim intern audit review ecb manag support amend relev procedur procur invoic process guidelin order provid clear instruct reconsider approv busi case relev superior signatori event discrep order invoic payment process director intern financ account initi invoic process rule object requir counter signatur person respons origin order event invoic correspond commit amount good servic receiv paragraph budget centr manag oblig record commit decentralis basi inform part budget monitor respons ecb initi step implement uniform commit inform system paragraph ecb authoris model contract extern resourc depend vari requir constraint project model fcr account project chosen care consider advantag disadvantag option characteris integr extern resourc ecb manag project organis progress made individu consult perform measur assign time estim assign regularli assess ecb paragraph administr circular recruit promot meantim submit staff committe opinion union staff ecb comment circular introduc ecb shown due respect select appoint promot procedur principl laid articl rule procedur paragraph ecb strive balanc cost benefit potenti risk measur resourc requir prudent