commiss regul ec euratom decemb framework financi regul bodi refer articl council regul ec euratom financi regul applic gener budget european commun gt tabl gt commiss european commun regard council regul ec euratom june financi regul applic gener budget european commun articl thereof regard opinion european parliament regard opinion council regard opinion court auditor commun bodi set assum burden carri commun activ legal person budget govern specif financi rule order guarante degre consist rule compar regul ec euratom hereinaft quot gener financi regul quot pursuant articl regul framework financi regul lai rule govern establish implement scrutini budget commun bodi receiv grant charg commun budget hereinaft quot commun bodi quot basi framework financi regul commun bodi adopt financi rule abovement articl depart framework financi regul accord specif manag bodi commiss consent gener financi regul framework financi regul confin state broad principl basic rule govern budgetari sector concern detail provis subsequ adopt bodi order make financi rule easier read purpos establish implement budget fundament principl budgetari law uniti univers specif annual principl equilibrium unit account sound financi manag transpar reassert defin power respons account offic intern auditor authoris offic mention fulli respons revenu expenditur oper execut author held account action includ disciplinari proceed institut commun bodi allow rais loan accord articl gener financi regul intern audit function commun bodi perform commiss intern auditor act guarantor consist system work method accord articl gener financi regul timet establish budget present account grant discharg align equival provis gener financi regul author respons grant commun bodi discharg gener budget articl gener financi regul account rule appli commun bodi consolid account institut end adopt commiss account offic accord articl gener financi regul accord articl gener financi regul establish plan submit budgetari author approv bodi access panel refer articl gener financi regul set commiss examin irregular similar assess made ident case receiv grant charg commun budget commun bodi strictli observ requir institut award public contract grant contract grant authoris instrument set bodi respect refer relev provis gener financi regul suffic institut commun bodi perform task entrust emploi extern privat sector bodi task involv public servic mission discretionari power judgement order guarante bodi account implement budget adher object assign creation support request payment commun subsidi commun bodi submit cash flow forecast fund paid commun respect subsidi bear interest benefit commun specif provis organis collect fee charg resourc bodi view statutori requir aris instrument set commun bodi procedur present account adapt provis made manag board give opinion account budget structur adopt gener financi regul commun bodi justifi natur activ provis gener financi regul includ regul relev commun bodi regul includ provis relat area activ connect commun bodi method implement embodi concept externalis inform budget european parliament council addition categori assign revenu gener financi regul consider final procedur transfer appropri establish budget detail complex adopt decis titl subject matter articl regul spell essenti rule financi rule commun bodi depart specif oper requir commiss prior consent accord articl council regul ec euratom hereinaft quot gener financi regul quot articl purpos regul quot commun bodi quot bodi refer articl gener financi regul quot manag board quot main intern bodi commun bodi respons take decis financi budgetari matter irrespect constitu instrument commun bodi quot director quot person respons implement decis manag board commun bodi budget authoris offic irrespect titl constitu instrument commun bodi quot constitu instrument quot instrument commun law govern main aspect creation oper commun bodi quot budgetari author quot european parliament council european union titl ii budgetari principl articl establish implement budget commun bodi hereinaft refer quot budget quot compli principl uniti budget accuraci annual equilibrium unit account univers specif sound financi manag transpar provid regul chapter principl uniti budget accuraci articl budget instrument financi year forecast authoris revenu expenditur consid commun bodi articl budget compris revenu consist fee charg commun bodi authoris collect virtu task entrust revenu revenu made financi contribut host member state subsidi grant european commun revenu assign specif item expenditur accord articl expenditur commun bodi includ administr expenditur articl revenu collect expenditur effect book head 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 articl budget differenti differenti appropri consist commit appropri payment appropri commit appropri cover total cost legal commit enter current financi year payment appropri cover payment made honour legal commit enter current financi year earlier financi year administr appropri differenti administr expenditur aris contract cover period extend financi year accord local practic relat suppli equip charg budget financi year effect articl revenu commun bodi refer articl enter account financi year basi amount collect financi year revenu commun bodi give rise equival amount payment appropri appropri authoris budget year sole cover expenditur commit paid financi year cover amount due commit preced financi year commit enter account basi legal commit enter decemb payment enter account financi year basi payment effect account offic decemb year latest articl appropri end financi year enter cancel decis manag board februari carri financi year accord paragraph appropri relat staff expenditur carri appropri commit differenti appropri differenti appropri commit close financi year carri respect amount commit appropri preparatori stage commit procedur defin rule implement financi regul commun bodi complet decemb amount commit march year appropri payment differenti appropri carri respect amount need cover exist commit commit link commit appropri carri appropri provid relev head budget financi year cover requir commun bodi appropri authoris current financi year appropri carri exhaust differenti appropri oblig duli contract close financi year carri automat financi year appropri carri commit march year automat cancel appropri carri identifi account appropri decemb aris assign revenu refer articl carri automat appropri assign revenu carri articl amount decommit result total partial implement action earmark financi year appropri commit appropri concern cancel articl appropri enter budget commit effect januari budget definit articl novemb year routin administr expenditur commit advanc appropri provid financi year commit exce quarter appropri budget head current financi year appli expenditur kind approv principl budget duli adopt expenditur paid advanc rent give rise payment decemb onward charg appropri financi year articl budget commun bodi final adopt begin financi year rule appli commit payment expenditur book specif head budget part implement budget duli adopt commit made chapter maximum quarter total appropri authoris chapter question previou financi year twelfth month elaps payment made monthli chapter maximum twelfth appropri authoris chapter question previou financi year limit appropri provid statement estim revenu expenditur exceed request director continu action commun bodi manag requir manag board simultan authoris provision twelfth commit payment automat made provis paragraph addit twelfth authoris full divis chapter principl equilibrium articl budget revenu payment appropri balanc commit appropri exce amount commun subsidi revenu revenu refer articl commun bodi rais loan fund paid commun bodi constitut budget balanc subsidi count prefinanc mean articl gener financi regul articl balanc outturn account mean articl posit repaid commiss amount commun subsidi paid year part balanc exceed amount commun subsidi paid year enter budget financi year revenu differ commun subsidi enter gener budget paid bodi cancel balanc outturn account provid articl neg enter budget financi year revenu payment appropri enter budget budgetari procedur letter amend procedur budget implement mean amend budget chapter principl unit account articl budget drawn implement euro account present euro cash flow purpos account offic case imprest account imprest administr authoris carri oper nation currenc laid financi rule commun bodi chapter principl univers articl total revenu cover total payment appropri subject articl revenu expenditur enter full adjust subject articl articl item revenu financ specif item expenditur revenu earmark specif purpos incom foundat subsidi gift bequest contribut commun bodi activ member state member countri miscellan bodi provid agreement conclud commun bodi member state member countri bodi question item revenu mean paragraph cover direct indirect expenditur incur activ purpos question budget carri head accommod categori assign revenu refer paragraph amount articl director accept donat made commun bodi foundat subsidi gift bequest accept donat involv financi charg subject prior authoris manag board decis month date request submit manag board fail decis period donat deem accept articl financi regul commun bodi case amount deduct request payment invoic statement pass payment net amount discount refund rebat invoic payment request record revenu commun bodi cost product servic provid commun bodi charg budget full tax amount incorpor tax refund member state pursuant protocol privileg immun european commun provid appli commun bodi member state member countri basi relev agreement nation tax temporarili born commun bodi subparagraph enter suspens account refund state concern neg balanc enter budget expenditur adjust made respect exchang differ occur implement budget final gain loss includ balanc year chapter principl specif articl appropri entireti earmark specif purpos titl chapter chapter subdivid articl item articl director make transfer articl chapter inform manag board transfer made pursuant paragraph director make transfer titl chapter total limit appropri financi year limit propos manag board transfer appropri titl chapter titl manag board month oppos transfer time limit deem adopt propos transfer transfer carri articl accompani detail support document show implement appropri estim requir end financi year head credit appropri drawn articl appropri transfer budget head budget authoris appropri carri token entri 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 commun bodi 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 specif measur achiev relev time object set sector activ cover budget achiev object monitor perform indic activ inform provid manag board director inform provid annual latest document accompani preliminari draft budget order improv decis make commun bodi regularli carri ant post evalu programm activ evalu appli programm activ entail signific spend evalu result manag board chapter principl transpar articl budget drawn implement account present complianc principl transpar budget amend budget final adopt publish offici journal european commun month adopt titl iii establish structur budget chapter establish budget articl budget establish accord provis constitu instrument commun bodi accord constitu instrument commun bodi send commiss estim revenu expenditur gener guidelin underli estim work programm march year latest estim revenu expenditur commun bodi includ establish plan set number perman temporari post authoris limit budget appropri grade categori chang number person post statement justifi request post quarterli estim cash payment receipt inform achiev previous set object activ object measur indic evalu result consult refer evid merit propos budget amend part procedur adopt gener budget commiss send commun bodi statement estim budgetari author propos amount subsidi commun bodi number staff consid bodi budgetari author adopt establish plan commun bodi subsequ amend thereto accord articl budget establish plan adopt manag board definit final adopt gener budget set amount subsidi establish plan budget establish plan adjust articl amend budget includ establish plan subject amend budget adopt procedur initi budget accord provis constitu instrument articl chapter structur present budget articl budget compris statement revenu statement expenditur articl justifi natur agenc activ statement expenditur set basi nomenclatur classif purpos nomenclatur determin commun bodi make clear distinct administr appropri oper appropri articl budget show statement revenu estim revenu commun bodi financi year question estim revenu preced financi year revenu year remark revenu line statement expenditur commit payment appropri financi year question commit payment appropri preced financi year expenditur commit expenditur paid year summari statement schedul payment due subsequ financi year meet budget commit enter earlier financi year remark subdivis articl establish plan refer articl show number post authoris financi year number authoris preced year number post fill constitut absolut limit commun bodi appoint made excess limit set save case grade manag board modifi establish plan post authoris subject condit volum staff appropri full financi year affect limit total number post authoris establish plan exceed derog subparagraph paragraph effect part time work authoris appoint author accord staff regul offset appoint titl iv implement budget chapter gener provis articl director perform duti authoris offic implement revenu expenditur budget accord financi rule commun bodi respons limit appropri authoris articl director deleg power budget implement staff commun bodi cover regul rule applic offici servant european commun hereinaft refer quot staff regul quot accord condit laid financi rule mean articl gener financi regul adopt manag board empow act limit power expressli confer delegate subdeleg power receiv provid rule implement regul refer articl act subdeleg requir explicit agreement director articl financi actor mean chapter titl prohibit take measur budget implement bring interest conflict commun bodi case aris actor question refrain measur refer matter compet author conflict interest imparti object exercis function actor implement budget intern auditor compromis reason involv famili emot life polit nation affin econom interest share interest beneficiari compet author refer paragraph superior member staff concern member staff director compet author manag board articl budget implement director depart author technic expertis task administr preparatori ancillari task involv exercis public author discretionari power judgement entrust contract extern privat sector entiti bodi prove indispens chapter financi actor section principl segreg duti articl duti authoris offic account offic segreg mutual incompat section authoris offic articl authoris offic respons implement revenu expenditur accord principl sound financi manag ensur requir legal regular compli implement expenditur authoris offic make budget commit legal commit valid expenditur authoris payment undertak preliminari implement appropri implement revenu compris draw estim amount receiv establish entitl recov issu recoveri order involv waiv establish entitl authoris offic put place complianc minimum standard adopt manag board basi equival standard laid commiss depart due regard risk manag environ natur action financ organis structur intern manag control system procedur suit perform duti includ post verif 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 conserv support document relat oper carri period year date decis grant discharg respect implement budget articl initi oper refer articl understood oper preparatori adopt act implement budget authoris offic respons refer articl ant verif oper refer articl understood ant check put place authoris offic respons order verifi oper financi aspect oper subject ant verif purpos verif ascertain expenditur order conform relev provis principl sound financi manag refer articl appli purpos post verif document spot verif verifi oper financ budget correctli implement criteria refer paragraph compli verif organis sampl basi risk analysi offici staff respons verif refer paragraph perform task refer paragraph subordin staff respons scrutinis manag financi oper profession skill respect specif code profession standard adopt commun bodi base standard laid commiss depart articl authoris offic report manag board perform duti form annual activ report hereinaft quot authoris offic report quot financi manag inform report result oper refer object set risk oper made resourc provid intern control system function intern auditor mean articl note annual activ report piec inform identifi june year manag board send budgetari author court auditor analysi assess authoris offic annual report previou financi year analysi assess includ annual report commun bodi accord provis constitu instrument 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 power budget implement deleg subdeleg accord articl articl appli mutati mutandi authoris offic deleg subdeleg section account offic articl manag board appoint account offic cover staff regul respons commun bodi proper implement payment collect revenu recoveri amount establish receiv prepar present account accord titl vii keep account accord titl vii implement accord titl vii 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 give true imag commun bodi asset budget implement subject paragraph articl articl account offic empow manag moni asset respons safekeep account offic deleg task subordin subject staff regul indispens perform duti instrument deleg lai task entrust delegate right oblig section imprest administr articl prove indispens payment small sum collect revenu refer articl imprest account set endow account offic respons imprest administr design maximum amount item expenditur revenu paid imprest administr parti exce amount commun bodi item expenditur revenu chapter liabil financi actor section gener rule articl prejudic disciplinari action authoris offic deleg subdeleg time deleg subdeleg withdrawn temporarili definit author appoint authoris offic time withdraw agreement specif subdeleg prejudic disciplinari action account offic time suspend temporarili definit duti manag board manag board appoint interim account offic prejudic disciplinari action imprest administr time suspend temporarili definit duti account offic articl provis chapter prejudic crimin law liabil authoris offic person refer articl incur provid applic nation law provis forc protect commun financi interest fight corrupt involv offici commun offici member state authoris offic account offic imprest administr liabl disciplinari action payment compens laid staff regul prejudic articl event illeg activ fraud corrupt harm interest commun matter refer author bodi design applic legisl section rule applic authoris offic deleg subdeleg 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 financi regul implement rule 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 subdeleg consid decis fall respons irregular contrari principl sound financi manag inform deleg author write deleg author reason instruct write authoris offic deleg subdeleg implement decis question implement held liabl event deleg authoris offic continu respons effect intern manag control system put place choic authoris offic deleg panel set commiss determin financi irregular occur consequ accord articl gener financi regul exercis power respect commun bodi respect commiss depart manag board decid decid manag board set function independ panel specialis field 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 commun bodi result misconduct part connect perform duti appoint author reason decis complet formal laid staff regul regard disciplinari matter section rule applic account offic imprest administr 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 articl imprest administr liabl disciplinari action payment compens laid staff regul lose damag moni asset document keep lost damag neglig provid proper support document payment made make payment person entitl fail collect revenu due chapter revenu oper section gener provis articl commun bodi present commiss request payment part commun subsidi support cash flow forecast term interv agre commiss articl fund paid commun bodi commiss subsidi bear interest benefit gener budget section estim amount receiv articl estim amount receiv made authoris offic respons respect measur situat give rise modifi amount ow commun bodi section establish amount receiv articl establish amount receiv act authoris offic authoris offic deleg 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 detail rule implement gener financi regul duli substanti case routin revenu item establish provision provision establish cover recoveri individu amount establish individu end financi year authoris offic amend amount establish provision ensur correspond amount receiv establish section authoris recoveri articl authoris recoveri act authoris offic respons instruct account offic issu recoveri order recov amount receiv establish section recoveri articl amount wrongli paid recov account offic act recoveri order amount receiv duli establish authoris offic authoris offic respons exercis due dilig ensur commun bodi receiv revenu right safeguard authoris offic respons plan waiv recoveri establish amount receiv ensur waiver order compli principl sound financi manag waiver decis authoris offic substanti authoris offic deleg decis 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 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 establish entitl commun bodi 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 articl 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 amount offset equival claim commun bodi debtor claim commun bodi fix amount due provid offset legal articl account offic collabor authoris offic respons addit time payment written request debtor due indic reason provid condit met debtor undertak pai interest rate detail rule implement gener financi regul entir addit period allow start date payment origin due order safeguard right commun bodi debtor financi guarante cover princip sum interest section specif provis applic fee charg articl commun bodi collect fee charg refer articl provision estim fee charg made begin financi year gener rule commun bodi provid servic virtu task entrust fee charg paid entireti except servic provid prior payment charg fee section chapter appli chapter expenditur oper articl item expenditur commit valid authoris paid commit expenditur preced financ decis work programm commun bodi equival financ decis activ cover provid identifi underli criteria spell precis administr appropri implement prior financ decis section commit expenditur articl budget commit oper reserv appropri cover subsequ payment honour legal commit legal commit act authoris offic respons enter establish oblig result charg budget budget commit individu beneficiari amount expenditur budget commit global element identifi individu commit budget commit provision intend cover routin administr expenditur amount final beneficiari definit provision budget commit implement conclus individu legal commit give rise entitl subsequ payment except case relat expenditur staff manag directli payment articl respect measur give rise expenditur chargeabl budget authoris offic respons make budget commit enter legal oblig parti individu legal commit relat individu provision budget commit conclud decemb year end period refer subparagraph unus balanc budget commit decommit authoris offic respons legal commit enter action extend financi year budget commit save case staff expenditur final date implement set complianc principl sound financi manag part commit execut month final date decommit accord articl articl adopt budget commit authoris offic respons ensur expenditur charg correct item budget appropri expenditur conform applic provis constitu instrument financi rule commun bodi act adopt pursuant principl sound financi manag compli section valid expenditur articl valid expenditur act authoris offic respons verifi exist creditor entitl verifi condit payment due determin verifi realiti amount claim articl valid expenditur base support document attest creditor entitl basi statement servic render suppli deliv work carri basi document justifi payment valid decis express sign quot pass payment quot voucher authoris offic respons computeris system quot pass payment quot form stamp incorpor signatur authoris offic respons computeris system quot pass payment quot form valid person password authoris offic respons section authoris expenditur articl authoris expenditur act authoris offic respons issu payment order instruct account offic pai item expenditur valid payment order date sign authoris offic respons account offic support document authoris offic respons accord articl payment order account offic accompani document certifi good enter inventori refer articl section payment expenditur articl payment made product proof relev action carri accord provis basic act mean articl gener financi regul contract grant agreement cover oper payment entir amount due payment amount due wai prefinanc divid number payment ii interim payment iii payment balanc amount due prefinanc count full part interim payment entir prefinanc interim payment count payment balanc distinct made account type payment refer paragraph time made articl payment expenditur made account offic limit fund section time limit expenditur oper articl valid authoris payment expenditur carri time limit accord provis detail rule implement gener financi regul chapter system articl revenu expenditur oper manag mean comput system document sign computeris electron procedur chapter intern auditor articl commun bodi intern audit function perform complianc relev intern standard prejudic articl commiss intern auditor exercis power respect commun bodi respect commiss depart articl intern auditor advis commun bodi deal risk issu independ opinion qualiti manag control system issu recommend improv condit implement oper promot sound financi manag respons assess suitabl effect intern manag system perform depart implement programm action refer risk assess suitabl qualiti intern control system applic budgetari implement oper intern auditor perform duti commun bodi activ depart enjoi full unlimit access inform requir perform duti intern auditor report manag board director find recommend ensur action recommend result audit intern auditor submit commun bodi annual intern audit report set inter alia number type intern audit conduct recommend made action recommend annual report mention system problem detect specialis panel set articl gener financi regul year commun bodi send author respons discharg commiss report drawn director summaris number type intern audit conduct intern auditor recommend made action recommend articl respons intern auditor action perform duti determin accord articl gener financi regul titl procur articl procur relev provis gener financi regul detail rule implement regul appli titl vi grant award commun bodi articl commun bodi award grant accord constitu instrument relev provis gener financi regul detail rule implement regul appli titl vii present account account chapter present account articl annual account commun bodi compris financi statement commun bodi report implement budget commun bodi account commun bodi 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 budgetari implement revenu expenditur oper articl financi statement drawn accord gener accept account principl detail rule implement gener financi regul 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 provid articl gener financi regul 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 commun bodi 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 statement refer paragraph suppli addit inform prescrib internation accept account practic inform relev commun bodi activ articl budgetari implement report present euro compris budgetari outturn account set budget oper year term revenu expenditur structur present budget annex budgetari outturn account supplement comment inform account articl account offic send commiss account offic march year provision account report budgetari financi manag year refer articl regul commiss account offic consolid account provid articl gener financi regul articl accord articl gener financi regul court auditor june latest make observ provision account institut bodi refer articl gener financi regul receiv court auditor observ provision account commun bodi director draw final account commun bodi respons send manag board give opinion account director send final account opinion manag board commiss account offic court auditor european parliament council juli year latest final account commun bodi publish offici journal european commun octob financi year director send court auditor repli observ made annual report septemb latest chapter account section common provis articl account system commun bodi system serv organis budgetari financi inform figur input file regist account consist gener account budgetari account account euro basi calendar year figur gener account budgetari account adopt close budget year account refer chapter drawn notwithstand paragraph authoris offic analyt account articl account rule method harmonis chart account appli commun bodi adopt commiss account offic accord articl gener financi regul section gener account articl gener account record chronolog order doubl entri method event oper affect econom financi situat asset liabil commun bodi 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 commun bodi close budgetari year date present final account make adjust involv disburs collect respect year true fair present account complianc rule section budgetari account articl budget account provid detail record budgetari implement purpos paragraph budgetari account record budgetari revenu expenditur oper provid titl iv regul chapter properti inventori articl commun bodi inventori show quantiti tangibl intang financi asset constitut commun properti accord model drawn account offic commiss commun bodi check entri inventori correspond actual situat sale movabl properti advertis manner titl viii extern audit discharg chapter extern audit articl court auditor scrutinis account commun bodi accord articl ec treati articl commun bodi send court auditor budget final adopt inform court auditor decis act adopt pursuant articl commun bodi send court auditor intern financi rule adopt court auditor inform appoint authoris offic account offic imprest administr deleg decis articl articl articl articl scrutini carri court auditor govern articl gener financi regul chapter discharg articl european parliament recommend council april year give discharg director respect implement budget year date provid paragraph met european parliament council inform director reason postpon european parliament postpon decis give discharg director make effort measur remov facilit remov obstacl decis articl discharg decis cover account revenu expenditur commun bodi result balanc asset liabil commun bodi shown financi statement view grant discharg european parliament council examin account financi statement commun bodi examin annual report made court auditor repli director commun bodi relev special report court auditor respect financi year question court auditor statement assur reliabl account legal regular underli transact director submit european parliament request manner provid articl gener financi regul inform requir smooth applic discharg procedur year question articl director 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 copi thereof commiss court auditor titl ix transit final provis articl time limit refer articl appli time respect budgetari year earlier year time limit septemb articl novemb articl octob articl articl european parliament council commiss empow obtain inform explan budgetari matter field compet articl manag board adopt detail rule implement financi regul commun bodi propos director articl regul enter forc bodi refer articl gener financi regul adopt financi regul view entri forc januari event month date fall scope articl grant subsidi charg gener budget articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel decemb commiss franz fischler member commiss oj publish offici journal publish offici journal publish offici journal