Opinion No 10/2002 "on a Commission proposal for amendment of the constituent acts of Community Bodies following the adoption of the New Financial Regulation" Opinion No 11/2002 "on a proposal for a Commission Regulation on the framework financial regulation for the bodies referred to in Article 185 of Council Regulation (EC, ECSC, Euratom) on the Financial Regulation applicable to the general budget" - Montesquieu Instituut

COUNCIL OF Brussels, 7 October 2002 (10.10)

THE EUROPEAN UNION(OR. fr)

Interinstitutional Files: 12797/02

2002/0167 (CNS)

2002/0168 (CNS)

2002/0169 (COD)

2002/0170 (CNS) FIN 386

2002/0171 (CNS) INST 118

2002/0172 (CNS) AG 24

2002/0173 (CNS) INF

2002/0174 (CNS) - CODEC 1210

2002/0175 (CNS)

2002/0176 (CNS)

2002/0177 (CNS)

2002/0178 (CNS)

2002/0179 (COD)

2002/0180 (CNS)

2002/0181 (COD)

2002/0182 (COD)

TRANSLATION OF LETTER

from : Mr Juan Manuel FABRA VALLÉS, President of the Court of Auditors

dated : 2 October 2002

to : Mr Per Stig MØLLER, President of the Council of the European Union

Subject :

Sir,

I enclose a copy, in English, of each of the following opinions:

Opinion No 10/2002 "on a Commission proposal for amendment of the constituent acts of

Community Bodies following the adoption of the New Financial Regulation", and

Opinion No 11/2002 "on a proposal for a Commission Regulation on the framework financial regulation for the bodies referred to in Article 185 of Council Regulation (EC, ECSC, Euratom)

on the Financial Regulation applicable to the general budget",

which the Court adopted at its meeting on 25 and 26 September 2002.

The other language versions of these opinions will be forwarded at the earliest opportunity.

(Complimentary close).

(s.) Juan Manuel FABRA VALLÉS

President of the Court of Auditors

Encl.: Annex

Comunidades Europeas Comunità Europee

TRIBUNAL DE CUENTAS CORTE DEI CONTI

De Europæiske Fællesskaber Europese Gemeenschappen

REVISIONSRETTEN REKENKAMER

Europäische Gemeinschaften Comunidades Europeias

RECHNUNGSHOF - TRIBUNAL DE CONTAS - -

Euroopan yhteisöjen - -

TILINTARKASTUSTUOMIOISTUIN

European Communities Communautés européennes Europeiska gemenskaperna

COURT OF AUDITORS COUR DES COMPTES REVISIONSRÄTTEN

Opinion No.10/2002

(pursuant to Article 248, paragraph 4(2), EC)

on a Commission proposal for amendment of the constituent acts of Community Bodies

following the adoption of the New Financial Regulation

2

THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES Having regard to the Treaty establishing the European Community, and in particular Article 248(4), second subparagraph, thereof;

Having regard to a request by the European Commission, dated 18

th July 2002, for an opinion of the

Court on a proposal for amendment of the constituent acts of Community Bodies (document COM(2002)406 final); HAS ADOPTED THE FOLLOWING OPINION:

1.

The proposal covers the following areas in regard to the bodies referred to in Article 185 (1)

of the new financial regulation applicable to the general budget of the European Communities1

(hereinafter called "The EC Financial Regulation"):

• - 

  Appointment and renewal of the mandate of the Director of the body
• - 

  Internal audit
• - 

  Procedure for adopting the financial rules of the body
• - 

  Preparation and adoption of the budget and of the establishment plan
• - 

  Submission of the annual accounts and the discharge procedure
• - 

  Adoption of annual report on the activities of the body
• - 

  Application of Regulation No 1049/2001 to documents of the bodies

2.

The provisions for the nomination of a director of the body allow in particular the possibility

of renewing his mandate in a procedure not open to other candidates. It is provided that such a prolongation of mandate can only be proposed by the Commission

3

and that it is the administrative board of the body which will take the final decision. In the Court's opinion, such a procedure would lead to increased dependency of the director of the body on those in the Commission responsible for proposing the prolongation of his mandate.

3.

As far as internal audit is concerned the relevant provision repeats an identical provision laid

down in article 185(3) of the EC Financial Regulation. The Court sees no reason to repeat a provision which is already laid down in a legislative text having the same legal value.

4.

The proposal does not provide for consultation of the Court of Auditors before adopting or

modifying the financial regulation of the bodies. In the future only the Commission will be consulted. In the explanatory memorandum the following justification is given by the Commission: "Competence for the adoption of each Agency's individual Financial Regulation will rest with the respective body's management board or equivalent (after the Commission has been consulted). This will harmonise the individual procedures considerably. Currently, responsibility for adopting each body's Financial Regulation rests either with the Council or with the management board or equivalent, with or without the involvement of the Commission and the Court of Auditors in the process. These disparities are simply historical accidents in the development of the agencies, and are not objectively justified". This explanation is incorrect as far as the role of the Court is concerned. Currently all the founding acts of the Community bodies require the Court's opinion before the adoption of their financial regulation.

2

The Court regrets that the proposal gives little importance to the financial regulation of Community bodies by depriving them of the consultative service of the Court. In the opinion of the Court, the Commission given the nature of its function does not have the role of being the financial conscience of the Communities and of ensuring the respect of the principles of budgetary law and public accounting as far as the financial rules of the Community bodies are concerned.

4

• 5. 

  As far as the preparation of the budget is concerned it is foreseen that the Administrative Board of each body will
• - 

  by 15 February, prepare an estimate of revenue and expenditure on a proposal of a draft drawn by the Director,
• - 

  by 31 March, transmit this estimate together with a draft establishment plan to the

European Commission.

• - 

  These statements shall be transmitted by the Commission to the European

Parliament and Council and the budget authority decides on the subsidy and the establishment plan.

• - 

  The Administrative Board shall adopt the definitive budget of the body before the

beginning of the budget year.

The Court has no comment on this matter.

• 6. 

  With regard to the submission of the accounts and the discharge procedure the proposal provides as follows:
• - 

  By 1 March following each financial year the accounting officer of the body sends the

provisional accounts to the Commission's accounting officer together with a report on the budgetary and financial management of the year.

• - 

  By 31 March the Commission's accounting officer transmits the body's provisional

5

• - 

  The Director draws up the final accounts after having received the Court of Auditors'

observations on the provisional accounts pursuant to article 129 of the EC Financial Regulation.

• - 

  The Administrative Board of the body delivers an opinion on these final accounts.
• - 

  By 1 July the Director transmits the final accounts to the European Parliament, the

Council, the Commission and the Court of Auditors together with the opinion of the Administrative Board.

• - 

  By 30 September the Director sends the Court of Auditors a reply to the observations of the Court. He also sends this reply to the Administrative Board.
• - 

  The European Parliament, on a recommendation from the Council acting by a

qualified majority, shall, before 30 April of year N + 2, give a discharge to the Director in respect of the implementation of the budget for year N.

As far as the provisional accounts are concerned, these provisions make explicit what is already provided for in the EC Financial Regulation. Nevertheless, the Court takes the opportunity to recall its doctrine on the subject as pointed out in its Opinion No 2/2001

3:

"The provisional financial statements are exhaustive and consistent documents, and are duly drafted by the stipulated deadlines. They are provisional only in that the Commission has not yet formally adopted them and that they may, where appropriate, be subject to corrections proposed by the Court. However, the Court's task cannot under any circumstances involve helping the Commission to draft the final consolidated financial statements. This responsibility, of an administrative and accounting nature, lies solely with the Commission and is incompatible with the Court's external control responsibility."

6

• 7. 

  As far as the annual activity reports of the Community bodies are concerned, the Court finds it astonishing that the deadline for delivering these reports is set on 15 June of the year n + 1. Such a delay of almost six months following the end of the year in question is too long. As a consequence, the Court will not be able to take into account these annual activity reports as the Court is required to transmit its observations concerning the accounts and the management of Community bodies by 15 June at the latest.
• 8. 

  The Court recalls that the Commission, in its proposal for a Commission Regulation on the Framework Financial Regulation for the bodies referred to in Article 185 of the EC Financial Regulation, has proposed a provision

4 for suspending the Director from his duties as authorising

officer. The Court agrees that such a procedure should be established as a safeguard mechanism. However, it is difficult to imagine a situation where the Director is suspended from his duties as authorising officer while continuing to assume his other tasks as Director of the Community body.

The Court suggests therefore that a provision concerning a possible suspension of the Director be inserted in the constituent acts of Community Bodies rather than in the Framework Financial Regulation. Such a provision could read as follows: "In order to avoid serious consequences for the interests of the Community body, the management board may decide to suspend the Director from his duties. It shall appoint a provisional Director who shall remain in office until the board has taken a final decision."

7

This Opinion was adopted by the Court of Auditors in Luxembourg at its meeting of 25 and

26 September 2002.

For the Court of Auditors

Juan Manuel Fabra Vallés - -

President

_______________________

• 1. 

  OJ L 248, 16.9.2002, p. 1.

2. Article 12(1) of Regulation (EC) No. 337/75 of 10 February 1975 (The European Centre for the

Development of Vocational Training - Thessaloniki)

Article 16 of Regulation (EC) No. 136/75 of 26 May 1975 (The European Foundation for the

Improvement of Living and Working Conditions Dublin)

Article 14 of Regulation (EC) No 1210/90 of 7 May 1990 (The European Environment Agency

Copenhagen)

Article 12 of Regulation (EC) No 1360/90 of 7 May 1990 (The European Training Foundation

Turin)

Article 11(12) of Regulation (EC) No 302/93 of 8 February 1993 (The European Monitoring Centre

for Drugs and Drug Addiction Lisbon)

Article 57(11) of Regulation (EC) No 2309/93 of 22 July 1993 (The European Agency for the

Evaluation of Medicinal Products London)

Article 15 of Regulation (EC) No 2062/94 of 18 July 1994 (The European Agency for Safety and

Health at Work Bilbao)

Article 15 of Regulation (EC) No 2965/94 of 28 November 1994 (The Translation Centre for the

Bodies of the EU Luxembourg)

Article 12(12) of Regulation (EC) No 1035/97 of 2 June 1997 (The European Monitoring Centre on

Racism and Xenophobia Vienna)

8

Article 9 of Regulation (EC) No 2667/2000 of 5 December 2000 (The European Agency for

Reconstruction Thessaloniki)

Article 25(9) of Regulation 178/2002 of 28 January 2002 (The European Food Safety Authority)

Article 52 of Regulation (EC) No 1592/2002 of 15 July 2002 (The European Aviation Safety

Authority)

Article 21 of Regulation (EC) No 1406/2002 of 27. June 2002 (The European Maritime Safety

Agency)

Article 37 of Council Decision (2002/187/JHA) of 28 February 2002 (Eurojust)

Article 138 of Regulation (EC No 40/94 of 20 December 1993 (The Office for Harmonisation in the

Internal Market Alicante)

Article 112 of Regulation (EC) No 2100/94 of 27 July 1994 (The Community Plant Variety Office

Angers)

• 3. 

  OJ C 162, 5.6.2001, p.1, comments on Article 118.

4. Article 46 of SEC (2002) final of 17 July 2002.

Comunidades Europeas Comunità Europee

TRIBUNAL DE CUENTAS CORTE DEI CONTI

De Europæiske Fællesskaber Europese Gemeenschappen

REVISIONSRETTEN REKENKAMER

Europäische Gemeinschaften Comunidades Europeias

RECHNUNGSHOF - TRIBUNAL DE CONTAS - -

Euroopan yhteisöjen - -

TILINTARKASTUSTUOMIOISTUIN

European Communities Communautés européennes Europeiska gemenskaperna

COURT OF AUDITORS COUR DES COMPTES REVISIONSRÄTTEN

Opinion No 11/2002

(pursuant to Article 248, paragraph 4(2), EC)

on a proposal for a Commission Regulation on the framework financial regulation

for the bodies referred to in Article 185 of Council Regulation (EC, Euratom)

on the Financial Regulation applicable to the general budget

2

TABLE OF CONTENTS

Paragraph

Preamble General Observations

1 5

Observations concerning compliance with budgetary principles 6 12 Observations on the implementation of the budget

13 16

Observations on the internal auditor 17

Observations on the presentation of the accounts and accounting 18 - 20

3

THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular Article 248(4), second subparagraph, thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 160c(4) thereof, Having regard to Council Regulation No 1605/02 (EC, Euratom), of 25 June 2002, on the Financial Regulation applicable to the general budget of the European Communities (hereinafter called the "EC Financial Regulation"), and in particular Article 185 (1) thereof, Having regard to the proposal for a Commission Regulation on the framework financial regulation for the bodies referred to in Article 185 of the EC Financial Regulation (SEC (2002) 836 final, of 17 July 2002, hereinafter called the "draft framework financial regulation"), Having regard to the request for an opinion on this proposal submitted by the Commission on 18 July 2002, Whereas, according to Article 185 (1) of the EC Financial Regulation, "The Commission shall adopt a framework financial regulation for the bodies set up by the Communities and having legal personality which actually receive grants charged to the budget", Whereas in a statement for the Council minutes the Commission undertook to submit a draft for the opinion of the European Parliament, the Council and the Court of Auditors before adopting, on the basis of Article 185, the framework financial regulation for the bodies set up by the Communities, HAS ADOPTED THE FOLLOWING OPINION:

4

the Commission, when it adopts the rules under this framework regulation, to be guided by the rules of the Financial Regulation applicable to the general budget of the European Communities, or of any other legislative text of this nature. It follows that the Commission is at liberty, concerning the draft framework regulation submitted to the Court for appraisal, to introduce original financial provisions that are specific to the management needs of the Community satellite bodies.

• 2. 

  The Court reminds the Commission, however, that in its Opinion No 2/20012

on the draft Financial Regulation applicable to the general budget of the European Communities it set out three principles on the basis of which it had founded its appraisal of the text.

These principles are as follows3:

· the Community budget system should apply the existing budgetary

principles and should tolerate only those exceptions that are indispensable;

· the budget system should be as simple as possible;

· the budget, in terms of both estimates and implementation, and the financial

5

· the principle of the annual nature of the budget;

· the principle of the unit of account used to draw up the budget;

· the principle of the universality of the revenue entered in the budget to cover

all payment appropriations;

· the principle of equilibrium;

· the principle of specification of the appropriations;

· the principle of sound financial management;

· the principle of transparency of the actual budget, its accounts and any

action connected with its implementation.

• 4. 

  In the Court's judgement, the Community satellite bodies, which were set up to manage Community public services, are subject to the constraints that are specific to public entities. As independent economic entities, they must certainly act in accordance with the principles of unity and efficiency in their management. However, by virtue of their very nature, they must adhere to the budgetary principles set out in the preceding paragraph. In order to ensure the unity and efficiency of their management, some exceptions to the budgetary principles may be indispensable. In order for these exceptions to be legitimate, however, they must satisfy the following requirements:

6

Financial Regulation. With regard to these provisions, the Court considers that if it had appraised their relevance in detail, it would have risked creating more confusion, rather than clarifying the Community financial legislation. It has therefore preferred to limit itself to making the comments that were most strictly necessary in their regard.

• 2. 

  OBSERVATIONS CONCERNING COMPLIANCE WITH THE

BUDGETARY PRINCIPLES

• 6. 

  The Court notes that the first principle set out in the draft framework financial regulation is that of "budgetary unity and truthfulness". It also notes that, as emerges from the tenor of the relevant provisions, budgetary truthfulness is understood to mean entering all revenue and all expenditure under a budget heading. The same principle, with the same tenor, is set out in the EC Financial Regulation. Nevertheless, the Court is compelled to point out that in its Opinion No 2/2001 it stated clearly that the budget in terms of estimation and implementation should reflect the reality of the financial situation and the operations
• 5. 

  It thus had a far more concrete understanding of the

principle of budgetary truthfulness than that set out in the draft framework financial regulation and the EC Financial Regulation.

7

However, these reasons must be compelling and, in every case, proportionate

to the objective.

• 8. 

  The Court also observes that the wording of Article 10 of the draft is not sufficiently clear. Even though, unlike the EC Financial Regulation, it adopts the rule concerning the automatic carry-over of payment appropriations, it nevertheless copies the wording of the provisions in this regard contained in the Financial Regulation. This gives rise to confusion. The Court is of the opinion that the text must return to the principle of the annual character of authorisations under the budget, and only allow specific exceptions, in the same manner as has also been allowed by the EC Financial Regulation.
• 9. 

  Article 22 provides for the total abandonment of the principle of specification as regards payment appropriations: the director would henceforth manage a single overall budget containing one global appropriation for payments. Commitment appropriations would remain subject to the principle of specification, with the exceptions provided for in Articles 23 and 24. In the Court's opinion, the principle of specification applies equally to both commitment appropriations and payment appropriations. The principle does not result solely from a desire to rationalise expenditure, but is directly linked to the privileges of the Budget Authority in its capacity as the authority which defines the specific framework within which the authority implementing the budget is required to act. In this regard, the Court must reiterate the doctrine it has already mentioned: the total negation of a budgetary principle may not be tolerated; exceptions to its application are only possible inasmuch as they are necessary and proportionate to a legitimate objective.

8

detailing the implementation of the appropriations and estimates of requirements. The Court notes the flexibility of the provisions of Article 23 of the draft when compared with the rigidity of the similar provisions contained in the EC Financial Regulation. It has no doubt that, given the difficult circumstances in which the Management Boards meet, the directors of the satellite bodies are empowered, by the above-mentioned provisions, to alter, without any particular constraints, the allocation of all commitment appropriations contained in the budget.

• 11. 

  The Court can only conclude that in the event that the provisions of Articles 22 and 23 of the draft should be adopted as they are worded in the draft, the principle of the specification of appropriations, as a whole, will no longer apply in practice to Community satellite bodies.
• 12. 

  With the exception of the points referred to in paragraphs 6. - 11, the Court comes to the conclusion that the existing budgetary principles are respected .

9

3. OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET

• 13. 

  Article 35 of the draft framework financial regulation provides that all financial actors shall be prohibited from taking any budget implementation measures which may bring their own interests into conflict with those of the Community body and that they must refrain from such measures and refer them to the "competent authority". What is to be understood by "competent authority", also taking into account situations which might bring the interests of the Director into a conflict with those of the Community body, should be determined.
• 14. 

  Article 46 of the draft contains the following provision: "In order to avoid serious consequences for the financial interests of the Community body, the Management Board may decide to suspend the Director from his duties as authorising officer of the Community body. It shall appoint a provisional authorising officer who shall remain in office until the board has taken a final decision". This clause gives the Management Board the power to relieve the director of his duties as authorising officer while allowing him to retain his other duties. The Court considers that a director who has been relieved of his duties as authorising officer cannot have sufficient authority to discharge his other responsibilities. This subject, the relationship between the director and the Management Board, must be regulated in a coherent and comprehensive manner within the framework of each Community satellite body's own basic regulation.

10

Financial Regulation empowers the Commission to confer on a panel purely internal to the Commission powers over a Community body.

• 16. 

  Under the generic title "Rules applicable to authorising officers by delegation and subdelegation", Article 48(5) of the draft provides: "Any member of staff may be required to make good, in whole or in part, any damage suffered by the Community body as a result of serious misconduct on his part in the course of or in connection with the performance of his duties. The appointing authority shall take a reasoned decision, after completing the formalities laid down by the Staff Regulations with regard to disciplinary matters". The Court observes that this provision does not apply to:
• - 

  the financial actors,
• - 

  or to acts connected with the drawing-up and implementation of the budget.

In fact, this provision concerns the civil liability of the Community satellite body's staff, with regard to the satellite body, concerning acts committed by the staff in the discharge of their duties. In addition, in order to redress any damage suffered by the body, the same clause provides for responsibility to lie with the appointing authority, i.e. an authority not necessarily involved in the financial procedures. Without questioning the provision as such the Court, nevertheless, has doubts whether Article 185(1) of the EC Financial Regulation provides a legal basis for such a clause.

11

OBSERVATIONS ON THE INTERNAL AUDITOR

• 17. 

  The Court is of the opinion that the proposal should be more precise concerning the possibility for the decentralised bodies to nominate their own internal auditor. The Court considers that the decentralised bodies should be entitled to retain this option.

OBSERVATIONS ON THE PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

• 18. 

  In Title VII, "Presentation of the Accounts and Accounting", the EC Financial Regulation contains, in its Articles 128 and 129 applicable to the institutions other than the Commission and to the "bodies referred to in Article 185", provisions on the procedure for presenting their interim and final accounts and on the Court of Auditors' role in this procedure. Articles 83 and 84 of the draft include the same procedure and supplement it. In the Court's opinion, Articles 128 and 129 of the EC Financial Regulation, which are also directly applicable to the "other institutions", cannot be supplemented by provisions that explain or clarify them and that are enacted under the legislative power delegated to the Commission on the basis of Article 185(1) of the above-mentioned Regulation. Instead of simplifying the task of the person called upon to apply the Financial Regulation, such additions complicate it. In this regard the Court must remind the Commission of the principle that "the budget system should be as simple as possible".

12

either include the provisions quoted above or set out, in general terms, accounting rules and methods specific to the Community satellite bodies. In the Court's opinion, the rules set out in Article 133 of the EC Financial Regulation are, within the meaning of this Article, complete and leave no room for additions; furthermore, the provision under Article 185(1) of the same Regulation does not grant the Commission legislative power to amend Article 133 of the same Regulation.

• 20. 

  Further remarks of a more technical nature and the Court's proposals for modification are laid down in the annex of this opinion.

This Opinion was adopted by the Court of Auditors in Luxembourg at its meeting of 25 and 26 September 2002.

For the Court of Auditors

Juan Manuel Fabra Vallés - -

President

_____________________

13

6. See paragraph 8 of Opinion No. 10 /02 on a Commission proposal for amendment of the

constituent acts of Community Bodies following the adoption of the New Financial

Regulation.

14

Article 4 - Article 4

The budget is the instrument which, for each The budget is the instrument which, for each It is necessary to respect the traditional 1. The budget is the instrument which, for each

financial year, forecasts and authorises the financial year, forecasts and authorises all the definition of the budget in order to avoid financial year, forecasts and authorises all

revenue and expenditure considered necessary revenue and expenditure considered necessary misunderstandings as to the application of the revenue and expenditure considered necessary

for the Community body. for the Community body. principal of universality. for the European Community and the European

Atomic Energy Community. .

Article 5

The budget of the Community body shall The budget of the Community body shall Article 19(1) provides for revenue earmarked

comprise: comprise: for specific items of expenditure such as income

from foundations, subsidies or gifts.

• a) 

  own resources consisting of all a) own resources consisting of all

fees and charges which the fees and charges which the

Community body is authorised Community body is authorised

to collect by virtue of the tasks to collect by virtue of the tasks

entrusted to it, and any other entrusted to it, and any other

revenue, revenue,

• b) 

  a subsidy granted by the b) a subsidy granted by the

European Communities, European Communities,

• c) 

  the expenditure of the Community c) revenue earmarked for specific

body, including administrative expenditure. items of expenditure in

accordance with Article 19 (1)

• d) 

  the expenditure of the Community

body, including administrative

expenditure.

Article 8 - Article 7

• 1. 

  The budget shall contain differentiated and 1. The budget shall contain differentiated and - 1. The budget shall contain differentiated and

non-differentiated appropriations, which shall non-differentiated appropriations, which shall non-differentiated appropriations, which shall

consist of commitment appropriations and consist of commitment appropriations and consist of commitment appropriations and

15

payment appropriations. payment appropriations. payment appropriations.

• 2. 

  Administrative appropriations shall be non-2. Administrative appropriations shall be non-The definition of differentiated appropriations

differentiated. Administrative expenditure differentiated. Administrative expenditure should be given before mentioning the rules

arising from contracts covering periods that arising from contracts covering periods that specific to administrative expenditure.

extend beyond the financial year, either in extend beyond the financial year, either in

accordance with local practice or relating to the accordance with local practice or relating to the

supply of equipment, shall be charged to the supply of equipment, shall be charged to the

budget of the financial year in which it is budget of the financial year in which it is

effected. effected.

• 3. 

  Commitment appropriations shall cover the 32. Commitment appropriations shall cover the - 2. Commitment appropriations shall cover the

total cost of the legal commitments entered into total cost of the legal commitments entered into total cost of the legal commitments entered into

during the current financial year. during the current financial year. during the current financial year, subject to

Articles 77(2) and 166(2).

• 4. 

  Payment appropriations shall cover 43. Payment appropriations shall cover - 3. Payment appropriations shall cover

payments made to honour the legal payments made to honour the legal payments made to honour the legal

commitments entered into in the current commitments entered into in the current commitments entered into in the current

financial year and/or earlier financial years. financial year and/or earlier financial years. financial year and/or earlier financial years.

• 24. 

  Administrative appropriations shall be non-

differentiated. Administrative expenditure

arising from contracts covering periods that

extend beyond the financial year, either in

accordance with local practice or relating to the

supply of equipment, shall be charged to the

budget of the financial year in which it is

effected.

Article 10 - Article 9

1.Commitment appropriations which have not 1.Commitment aAppropriations which have not See paragraphs 7 and 8 of the Court's opinion 1. Appropriations which have not been used at

been used at the end of the financial year for been used at the end of the financial year for the end of the financial year for which they

which they were entered shall be cancelled. which they were entered shall be cancelled. were entered shall be cancelled.

However, they may, by decision of the However, they may, by decision of the - However, they may be carried over to the

16

management board taken not later than management board taken not later than following financial year only, by a decision

15 February, be carried over to the next 15 February, be carried over to the next taken by the institution concerned by 15

financial year only, in accordance with financial year only, in accordance with February at the latest, in accordance with

paragraphs 2 to 8 below. paragraphs 2 to 86 below. paragraphs 2 and 3 to be carried over

automatically in accordance with paragraph 4.

• 2. 

  Appropriations relating to staff expenditure 2. Appropriations relating to staff expenditure - 6. Appropriations placed in reserve and

may not be carried over. may not be carried over. appropriations for staff expenditure may not be

carried over

• 3. 

  Appropriations for commitment of 3. Appropriations for commitment of - 2. Appropriations for commitment of

differentiated appropriations and differentiated appropriations and differentiated appropriations and non-

non-differentiated appropriations not yet non-differentiated appropriations not yet - differentiated appropriations not yet committed

committed at the close of the financial year may committed at the close of the financial year may at the close of the financial year may be carried

be carried over in respect of amounts be carried over in respect of amounts over in respect of:

corresponding to commitment appropriations corresponding to commitment appropriations

for which most of the preparatory stages of the for which most of the preparatory stages of the (a) amounts corresponding to commitment

commitment procedure, to be defined in the commitment procedure, to be defined in the appropriations for which most of the

rules implementing the financial regulation of rules implementing the financial regulation of preparatory stages of the commitment

each Community body, have been completed each Community body, have been completed procedure have been completed by 31

by 31 December; these amounts may then be by 31 December; these amounts may then be December. These accounts may then be

committed up to 31 March of the following committed up to 31 March of the following committed up to 31 March of the

year. year. following year;

(b) amounts which are necessary when the

legislative authority has adopted a basic

act in the final quarter of the financial year

and the Commission has been unable to

commit the appropriations provided for

this purpose by 31 December.

4.Appropriations for payment of differentiated 4.Appropriations for payment of differentiated - 3. Appropriations for payment of differentiated

appropriations may be carried over in respect of appropriations may be carried over in respect of appropriations may be carried over in respect of

amounts needed to cover existing commitments amounts needed to cover existing commitments amounts needed to cover existing commitments

or commitments linked to commitment or commitments linked to commitment or commitments linked to commitment

appropriations carried over, when the appropriations carried over, when the appropriations carried over, when the

appropriations provided for the relevant lines in appropriations provided for the relevant lines in appropriations provided for the relevant lines in

the budget for the following financial year do the budget for the following financial year do the budget for the following financial year do

not cover requirements. The Community body not cover requirements. The Community body not cover requirements. The institution

shall first use the appropriations authorised for shall first use the appropriations authorised for concerned shall first use the appropriations

the current financial year and shall not use the the current financial year and shall not use the authorised for the current financial year and

appropriations carried over until the former are appropriations carried over until the former are shall not use the appropriations carried over

17

exhausted. exhausted. until the former are exhausted.

5.Non differentiated appropriations 5.Non differentiated appropriations - 4. Non differentiated appropriations

corresponding to obligations duly contracted at corresponding to obligations duly contracted at corresponding to obligations duly contracted at

the close of the financial year shall be carried the close of the financial year shall be carried the close of the financial year shall be carried

over automatically to the following financial over automatically to the following financial over automatically to the following financial

year only. year only. year only.

6.Commitment appropriations may be carried 6.Commitment appropriations may be carried See paragraphs 7 and 8 of the Court's opinion

over only if the commitments could not be over only if the commitments could not be

adopted before 31 December of year N for duly adopted before 31 December of year N for duly

substantiated reasons beyond the control of the substantiated reasons beyond the control of the

authorising officer and if the corresponding authorising officer and if the corresponding

operations cannot be financed from the budget operations cannot be financed from the budget

for year N+1. for year N+1.

Appropriations carried over which have not Appropriations carried over which have not

been committed by 31 March of year N+1 shall been committed by 31 March of year N+1 shall

be automatically cancelled. be automatically cancelled.

Appropriations carried over in this way shall be Appropriations carried over in this way shall be

identified in the accounts. identified in the accounts.

7.Payment appropriations not used at 31 7.Payment appropriations not used at 31

December of year N shall be carried over December of year N shall be carried over

automatically. The Community body shall first automatically. The Community body shall first

use the appropriations authorised for the current use the appropriations authorised for the current

financial year and shall not use the financial year and shall not use the

appropriations carried over until the former are appropriations carried over until the former are

exhausted. They shall be added to the payment exhausted. They shall be added to the payment

appropriations for the following year. appropriations for the following year.

• 8. 

  The appropriations available at 31 December 86. The appropriations available at 31

arising from the assignee revenue referred to in December arising from the assignee revenue

Article 19 of this Regulation shall be carried referred to in Article 19 of this Regulation shall

over automatically. be carried over automatically.

Article 14 - Article 13

• 1. 

  If the budget of the Community body - 1. If the budget has not been finally adopted at

has not been finally adopted at the beginning of the beginning of the financial year, the first

18

the financial year, the following rules shall paragraph of Article 273 of the EC Treaty and

apply to commitment and payment of the first paragraph of Article 178 of the

expenditure which it has been possible to book Euratom Treaty shall apply to commitment and

to a specific line in the budget as part of payment of expenditure which it has been

implementation of the last budget duly adopted. possible to book to a specific line in the budget

as part of implementation of the last budget

duly adopted.

2.Commitments may be made per chapter 2.Commitments may be made per chapter This is obvious and does not need to be stated. 2. Commitments may be made per chapter to a

up to a maximum of one quarter of the up to a maximum of one quarter of the maximum of one quarter of the total allotted

total appropriations authorised in the total appropriations authorised in the appropriations in the chapter in question of the

chapter in question for the previous chapter in question for the previous previous financial year plus one twelfth for

financial year, plus one twelfth for each financial year, plus one twelfth for each each month which has elapsed.

month which has elapsed, account being month which has elapsed. account being

taken of transfers. taken of transfers.

Payments may be made monthly per chapter up Payments may be made monthly per chapter up This is obvious and does not need to be stated. Payments may be made monthly per chapter to

to a maximum of one twelfth of the to a maximum of one twelfth of the a maximum of one twelfth of the allotted

appropriations authorised in the chapter in appropriations authorised in the chapter in appropriations in the chapter in question of the

question for the previous financial year, question for the previous financial year. preceding financial year.

account being taken of transfers. account being taken of transfers.

The limit of the appropriations provided for in - The limit of the appropriations provided for in

the statement of estimates of revenue and the draft budget in preparation may not be

expenditure may not be exceeded. exceeded.

3.If the continuity of action by the Community 3.If the continuity of action by the Community For this exceptional case which can only occur 3. If the continuity of action by the

body and management needs so require, the body and management needs so require, the extremely rarely, the authority of the Communities and management needs so

Director may simultaneously authorise two or Director Management Board may Management Board must be respected. require:

more provisional twelfths for both simultaneously authorise two or more

commitments and payments over and above provisional twelfths for both commitments and (a) the Council, acting by a qualified

19

those automatically made available by the payments over and above those automatically majority at the request of the

provisions of paragraphs 1 and 2. made available by the provisions of paragraphs Commission and after consulting the

1 and 2. European Parliament, may

The Director shall inform the management simultaneously authorise two or more

board of any such measure. The Director shall inform the management provisional twelfths both for

board of any such measure. commitments and for payments over and

above those automatically made

available by the provisions of paragraphs

1 and 2.

(b) for expenditure other than that

necessarily resulting from the Treaties or

acts adopted pursuant thereto, the third

paragraph of Article 273 of the EC

Treaty and the third paragraph of Article

178 of the Euratom Treaty shall apply.

Article 15 - Article 14

• 1. 

  The budget revenue and payment - 1. Budget revenue and payment appropriations

appropriations of the community body must be must be in balance.

in balance.

• 2. 

  Commitment appropriations may not exceed 2. Commitment appropriations may not exceed To take into account the proposed modification

the amount of the Community subsidy, plus the amount of the Community subsidy, plus of Article 5.

own resources and any other revenue referred own resources and any other revenue referred

to in Article 5(a) to in Article 5(a)

Article 16 - Article 15

20

3.If the balance is negative and exceeds the 3.If the balance is negative and exceeds the The budget does not contain commitments as

amount of the Community subsidy granted but amount of the Community subsidy granted but such.

not yet paid, the latter amount shall be entered not yet paid, the latter amount shall be entered

in the outturn account for the following in the outturn account for the following

financial year and the difference shall be financial year and the difference shall be

entered in the budget of the following financial entered in the budget of the following financial

year as a commitment to be charged to the year as a commitment to be charged to the

appropriations for that financial year. appropriations for that financial year in

payment appropriations.

Article 22 - Article 21

The commitment appropriations in their The commitment Appropriations in their See paragraph 9 of the Court's opinion Appropriations shall be earmarked for specific

entirety shall be earmarked for specific entirety shall be earmarked for specific purposes by title and chapter; the chapters shall

purposes by title and chapter; the chapters shall purposes by title and chapter; the chapters shall be further subdivided into articles and items

be further subdivided into articles and items. be further subdivided into articles and items.

The payment appropriations shall be entered in The payment appropriations shall be entered in

the budget in their entirety. The Director shall the budget in their entirety. The Director shall

divide them up among the various articles of divide them up among the various articles of

the budget according to requirements. the budget according to requirements.

Article 23 See paragraph 10 of the Court's opinion

21

1.The Director of the Community body may

make transfers from one article to another

within each chapter.

The Director of the Community body shall

inform the management board as soon as

possible of the transfers made pursuant to this

paragraph.

2.The Director of the Community body may

propose to the management board transfers of

appropriations from one title to another or from

one chapter to another within a title. The

management board shall have one month in

which to take a decision on such transfers; after

this time-limit they shall be deemed to be

adopted.

3.Proposals for transfers and transfers carried

out under this Article shall be accompanied by

appropriate and detailed supporting documents

showing the implementation of appropriations

and estimates of requirements up to the end of

the financial year, both for the headings to be

credited and for those from which the

appropriations are drawn.

Article 24 - Article 25

1.Appropriations may be transferred only to - 1. Appropriations may be transferred only to

budget lines for which the budget has budget lines for which the budget has

authorised appropriations or carries a token authorised appropriations or carries a token

22

entry (p.m.). entry (p.m.)

2.Assigned revenue may be transferred only if 2. Appropriations corresponding to assigned No reason to deviate from the EC Financial 2. Appropriations corresponding to assigned

it is used for the purpose to which it is assigned. revenue may be transferred only if such Regulation. revenue may be transferred only if such

revenue is used for the purpose to which it is revenue is used for the purpose to which it is

assigned assigned.

Article 25 - Article 27

4.In order to apply the principle of sound In order to apply the principle of sound No reason to deviate from the wording of the 4. In order to improve decision-making,

financial management, the Community body financial management In order to improve EC Financial Regulation. institutions shall undertake both ex ante and ex

shall regularly carry out ex ante and ex post decision-making, the Community body shal post evaluations in line with guidance provided

evaluations of programmes or activities. regularly carry out ex ante and ex post by the Commission. Such evaluations shall be

evaluations of programmes or activities. applied to all programmes and activities which

entail significant spending and evaluation

results disseminated to spending, legislative and

budgetary authorities.

Article 35 - Article 52

• 1. 

  All financial actors within the meaning It should be defined what is meant by "the 1. All financial actors shall be prohibited from

of Chapter 2 of this Title shall be prohibited competent authority" taking any measures of budget implementation

from taking any measures of budget which may bring their own interests into

implementation which may bring their own See paragraph 13 of Court's opinion. conflict with those of the Communities. Should

interests into conflict with those of the such a case arise, the actor in question must

Community body. Should such a case arise, the refrain from such measures and refer the matter

actor in question must refrain from such to the competent authority.

measures and refer the matter to the competent

authority.

• 2. 

  A conflict of interests arises where the - 2. There is a conflict of interests where the

ability of an actor involved in implementing the impartial and objective exercise of the functions

budget or an internal auditor to perform his of a player in the implementation of the budget

23

duties impartially and objectively is impaired or an internal auditor is comprised for reasons

because of family or emotional ties, political or involving family, emotional life, political or

national affinity, economic interest or any other national affinity, economic interest or any other

pertinent connection or common interest with shared interest with the beneficiary.

the beneficiary.

Article 46

In order to avoid serious consequences for the See paragraph 14 of the Court's opinion.

financial interests of the Community body, the

management board may decide to suspend the

Director from his duties as authorising officer

of the Community body. It shall appoint a

provisional authorising officer who shall

remain in office until the board has taken a final

decision.

Article 48 - Article 66

• 1. 

  The authorising officer shall be liable to 1. The authorising officer shall be liable to No reason to deviate from the EC Financial 1. The authorising officer shall be liable to

payment of compensation as laid down in the payment of compensation as laid down in the Regulation. payment of compensation as laid down in the

Staff Regulations. Staff Regulations, which specify that an official Staff Regulations, which specify that an official

may be required to make good, in whole or in may be required to make good, in whole or in

part, any damage suffered by the Communities part, any damage suffered by the Communities

as a result of serious misconduct on his part in as a result of serious misconduct on his part in

the course of or in connection with the the course of or in connection with the

performance of his duties, in particular if he performance of his duties, in particular if he

determines entitlements to be recovered or determines entitlements to be recovered or

issues recovery orders, commits expenditure or issues recovery orders, commits expenditure or

signs a payment order without complying with signs a payment order without complying with

this Financial Regulation and its implementing this Financial Regulation and its implementing

rules. The same shall apply where, through rules. The same shall apply where, through

serious misconduct, he omits to draw up a serious misconduct, he omits to draw up a

document establishing a debt or if he neglects document establishing a debt or if he neglects

to issue a recovery order or is, without to issue a recovery order or is, without

justification, late in issuing it, as the issuing of justification, late in issuing it, as the issuing of

a payment order may involve third-party a payment order may involve third-party

24

liability of theCommunity body. liability of the institution.

• 2. 

  An authorising officer by delegation or - 2. An authorising officer by delegation or sub-

sub-delegation who considers that a decision delegation who considers that a decision which

falling under his responsibility is irregular or it is his responsibility to take is irregular or

contrary to the principles of sound financial contrary to the principles of sound financial

management shall inform the delegating management shall inform the delegating

authority in writing. If the delegating authority authority in writing. If the delegating authority

then gives a reasoned instruction in writing to then gives a reasoned instruction in writing to

the authorising officer by delegation or sub-the authorising officer by delegation or sub-

delegation to implement the decision in delegation to take the decision in question, the

question, the latter must implement it and may authorising officer may not be held liable.

not be held liable.

• 3. 

  In the event of delegation, the - 3. In the event of sub-delegation, within his

authorising officer shall continue to be services, the authorising officer by delegation

responsible for the effectiveness of the internal continues to be responsible for the effectiveness

management and control systems put in place of the internal management and control systems

and for the choice of the authorising officer by put in place and for the choice of the

delegation. authorising officer by sub-delegation.

• 4. 

  The panel set up by the Commission to See paragraph 15 of the Court's opinion. 4. Each institution shall set up a specialised

determine whether a financial irregularity has financial irregularities panel which shall

occurred and what the consequences, if any, function independently and determine whether

should be, in accordance with Article 66(4) of a financial irregularity has occurred and what

the general Financial Regulation, shall exercise the consequences, if any, should be.

the same powers in respect of the Community

body as it does in respect of Commission

departments.

On the basis of the opinion of this panel, the - On the basis of the opinion of this panel, the

Director of the Community body shall decide institution shall decide whether to initiate

whether to initiate disciplinary proceedings or proceedings entailing liability to disciplinary

proceedings for the payment of compensation. action or to payment of compensation. If the

If the panel detects systemic problems, it shall panel detects systemic? problems, it shall send

send a report with recommendations to the a report with recommendations to the

authorising officer and to the Commission's authorising officer and to the authorising officer

internal auditor. If the opinion implicates the by delegation, provided the latter is not the

Director, the panel shall send it to the person involved, as well as to the internal

management board and the Commission's auditor.

internal auditor.

25

• 5. 

  Any member of staff may be required See paragraph 16 of the Court's opinion.

to make good, in whole or in part, any damage

suffered by the Community body as a result of

serious misconduct on his part in the course of

or in connection with the performance of his

duties.

The appointing authority shall take a reasoned

decision, after completing the formalities laid

down by the Staff Regulations with regard to

disciplinary matters.

CHAPTER 8 INTERNAL AUDITOR - CHAPTER 8 INTERNAL AUDITOR

Article 72 - Article 85

• 1. 

  The Community body shall have an - Each institution shall establish an internal

internal auditing function which must be auditing function which must be performed in

performed in compliance with the relevant compliance with the relevant international

international standards. standards.

• 2. 

  In accordance with Article 185(3) of the See paragraph 17 of the Court's opinion. The Commission's internal auditor shall

general Financial Regulation, this function shall exercise the same powers over the bodies

be performed by the Commission's internal referred to in paragraph 1 as he does in respect

auditor within the meaning of Article 85 of the of Commission departments .

general Financial Regulation. In this capacity,

he shall be answerable to the Community body

for verifying the proper operation of budget

implementation systems and procedures.

Article 73 - Article 86

• 1. 

  The internal auditor shall advise the 1. The internal auditor shall advise the - 1. The internal auditor shall advise his

Community body on dealing with risks, by Community body on dealing with risks, by institution on dealing with risks, by issuing

issuing independent opinions on the quality of issuing independent opinions on the quality of independent opinions on the quality of

management and control systems and by management and control systems and by management and control systems and by

issuing recommendations for improving the issuing recommendations for improving the issuing recommendations for improving the

conditions of implementation of operations and conditions of implementation of operations and conditions of implementation of operations and

promoting sound financial management. promoting sound financial management. promoting sound financial management.

26

He shall be responsible: He shall be responsible: - He shall be responsible in particular:

• a) 

  for assessing the suitability and a) for assessing the suitability and - (a) for assessing the suitability and

effectiveness of internal management systems effectiveness of internal management systems effectiveness of internal management systems

and the performance of departments in and the performance of departments in and the performance of departments in

implementing programmes and actions by implementing programmes and actions by implementing policies, programmes and actions

reference to the risks associated with them; and reference to the risks associated with them; and by reference to the risks associated with them;

• b) 

  for assessing the suitability and quality b) for assessing the suitability and quality - (b) for assessing the suitability and quality of

of the internal control systems applicable to of the internal control systems applicable to the internal control and audit systems

every budget implementation operation. every budget implementation operation. applicable to every budget implementation

operation.

• 2. 

  The internal auditor shall perform his 2. The internal auditor shall perform his - 2. The internal auditor shall perform his duties

duties on all the Community body's activities duties on all the Community body's activities on all the institution's activities and

and departments. He shall enjoy full and and departments. He shall enjoy full and departments. He shall enjoy full and unlimited

unlimited access to all information required to unlimited access to all information required to access to all information required to perform

perform his duties. perform his duties. his duties, if necessary on the spot, including in

the Member States and in third countries.

• 3. 

  The internal auditor shall report to the 3. The internal auditor shall report to the

management board and the Director of the management board and the Director of the

Community body on his findings and Community body on his findings and

recommendations. They shall ensure that action recommendations. They shall ensure that action

is taken on recommendations resulting from is taken on recommendations resulting from

audits. audits.

• 4. 

  The internal auditor shall submit to the See paragraph 15 of the Court's opinion. 3. The internal auditor shall report to the

Community body an annual internal audit institution on his findings and

report setting out inter alia the number and type recommendations. The institution shall ensure

of internal audits conducted, the that action is taken on recommendations

recommendations made and the action taken on resulting from audits. The internal auditor shall

these recommendations. This annual report also submit to the institution an annual internal

shall also mention any systemic problems audit report indicating the number and type of

detected by the specialised panel set up under internal audits carried out, the

Article 66(4) of the general Financial recommendations made and the action taken on

Regulation. those recommendations.

27

• 5. 

  Each year the Community body shall 5. Each year the Community body shall The Court, as external auditor, should be 4. Each year the institution shall forward a

send to the authority responsible for discharge send to the authority responsible for discharge, aware of any report established by internal report to the discharge authority summarising

and the Commission a report drawn up by its the Court of Auditors and the Commission a audit. the number and type of internal audits carried

Director summarising the number and type of report drawn up by its Director summarising out, the recommendations made and the action

internal audits conducted by the internal the number and type of internal audits taken on those recommendations.

auditor, the recommendations made and the conducted by the internal auditor, the

action taken on these recommendations. recommendations made and the action taken on

these recommendations.

Article 80 - Article 125

• 1. 

  In accordance with the principle of - 1. In accordance with the principle of accrual-

accrual-based accounting, the financial based accounting, the financial statements shall

statements shall show the charges and income show the charges and income for the financial

for the financial year, regardless of the date of year, regardless of the date of payment or

payment or collection. collection.

• 2. 

  The value of assets and liabilities shall 2. The value of assets and liabilities shall Correction of a reference error. 2. The value of assets and liabilities shall be

be determined in accordance with the valuation be determined in accordance with the valuation determined in accordance with the valuation

rules laid down by the accounting methods rules laid down by the accounting methods rules provided for in Article 133.

provided for in Article 132 of the general provided for in Article 132 Article 133 of the

Financial Regulation. general Financial Regulation.

Article 83

The accounting officer of the Community body The accounting officer of the Community body .

28

shall send to the Commission's accounting shall send to the Commission's accounting

officer by no later than 1 March of the officer by no later than 1 March of the

following year its provisional accounts, following year its provisional accounts,

together with the report on budgetary and together with the report on budgetary and

financial management during the year, referred financial management during the year, referred

to in Article 77, so that the Commission's to in Article 77, so that the Commission's

accounting officer can consolidate the accounts accounting officer can consolidate the accounts

as provided for in Article 127 of the general as provided for in Article 127 of the general

Financial Regulation. Financial Regulation..

Article 84 See paragraph 18 of the Court's opinion.

• 1. 

  In accordance with Article 129 of the 1. In accordance with Article 129 of the The rules for the Court's audit should not be

general Financial Regulation, the Court of general Financial Regulation, the Court of defined in this framework financial regulation.

Auditors shall, by 15 June at the latest, make its Auditors shall, by 15 June at the latest, make its

observations on the provisional accounts of observations on the provisional accounts of

each institution and each body referred to in each institution and each body referred to in

Article 185 of the general Financial Regulation. Article 185 of the general Financial Regulation.

• 2. 

  On receiving the Court of Auditors' 1. On receiving the Court of Auditors'

observations on the provisional accounts of the observations on the provisional accounts of the

Community body, the Director shall draw up Community body, the Director shall draw up

the final accounts of the Community body, the final accounts of the Community body,

under his own responsibility, and send them to under his own responsibility, and send them to

the management board of the Community body, the management board of the Community body,

which shall give an opinion on these accounts. which shall give an opinion on these accounts.

• 3. 

  The Director of the Community body 2. The Director of the Community body

shall send the final accounts, together with the shall send the final accounts, together with the

opinion of the management board, to the opinion of the management board, to the

Commission's accounting officer and to the Commission's accounting officer and to the

Court of Auditors, the European Parliament and Court of Auditors, the European Parliament and

the Council, by 1 July of the following year at the Council, by 1 July of the following year at

29

the latest. the latest.

• 4. 

  The final accounts of the Community 3. The final accounts of the Community

body shall be published in the Official Journal body shall be published in the Official Journal

on 31 October of the following financial year. on 31 October of the following financial year.

• 5. 

  The Director of the Community body 4. The Director of the Community body

shall send the Court of Auditors a reply to the shall send the Court of Auditors a reply to the

observations made in its annual report by 30 observations made in its annual report by 30

September at the latest. September at the latest.

Article 86

The accounting rules and methods and the The accounting rules and methods and the See paragraph 19 of the Court's opinion.

harmonised chart of accounts to be applied by harmonised chart of accounts to be applied by

the Community body shall be adopted by the the Community body shall be adopted by the

Commission's accounting officer in accordance Commission's accounting officer in accordance

with Article 133 of the general Financial with Article 133 of the general Financial

Regulation. Regulation.