29. 4. 91 Official Journal of the European Communities No C 113/1 
II 
(Preparatory Acts) 
COURT OF AUDITORS 
OPINION No 1/91 AND OBSERVATIONS BY THE COURT OF AUDITORS 
on the draft financial regulation applicable to the seventh European Development Fund 
(91/C 113/01) 
THE COURT OF AUDITORS OF THE EUROPEAN COM­
MUNITIES, 
having regard to the Treaty establishing the European 
Economic Community, and in particular Article 206(a), 
paragraph (4), thereof, 
having regard to the fourth ACP-EEC Convention, signed 
at Lome on 15 December 1989, 
having regard to the Internal Agreement concerning the 
financing and the management of Community aid signed at 
Brussels on 16 July 1990, and in particular Article 32 
thereof, which provides for the consultation of the Court of 
Auditors, 
having regard to the Financial Regulation of 21 December 
1977 applicable to the general budget of the European 
Communities (!), 
having regard to Opinion No 1/89 of the Court of Auditors 
on the proposal for a Council Regulation amending the 
Financial Regulation of 21 December 1977 (2), 
having regard to the Council's request of 26 October 1990 
concerning the opinion of the Court of Auditors on the 
draft Financial Regulation applicable to the seventh EDF, 
HAS ADOPTED THE FOLLOWING OPINION AND OBSERV­
ATIONS: 
First part : Fundamental observation 
Second part : Explanatory memorandum 
Third part : Proposed amendments 
(!) OJ No L 356, 31. 12. 1977; 
OJ No L 160, 28.6. 1979; 
OJ No L 345, 20. 12. 1980, p. 23; 
OJ NoL 185, 15.7. 1988, p. 3; 
OJ No L 70, 16. 3. 1990, p. 1. 
(2) OJ No C 72, 20. 3. 1988. Fourth part : Suggested amendments 
PART I 
FUNDAMENTAL OBSERVATION 
1.1. Article 319 of the fourth Lome Convention, which 
was signed on 15 December 1989, created the new 
office of paying agent in Europe for the execution of 
payments out of the EDF. This was a profound 
change to the principles governing financial oper­
ations, since it meant in practice that EDF funds 
would be disbursed in accordance with a system of 
imprest accounts, that is to say, the Financial 
Controller and the Accounting Officer would no 
longer be involved at the a priori stage but rather ex 
post facto. 
1.2. On account of the risks attaching to this system, the 
Court of Auditors has on two occasions in the past 
expressed serious reservations regarding the general­
ization of the office of paying agent in Europe (3). 
For this reason it very much regrets that, in spite of 
the provisions of Article 209 of the EEC Treaty and 
notwithstanding the extensive consequences for the 
management of EDF appropriations, the Council did 
not consider it necessary to consult the Court first. 
1.3. Having thus been put in a situation oifait accompli, 
the Court is reduced to expressing a limited opinion 
on the Financial Regulation for the seventh EDF. 
That is the reason why it chose to issue a series of 
observations pursuant to Article 206(a), paragraph 
4, of the EEC Treaty in addition to the formal 
opinion which it was asked to give by virtue of 
Article 32 of the Internal Financial Agreement of 
(3) 1988 annual report, Part Two, paragraphs 15 and 16 and 1989 
annual report, paragraphs 13.21 and 13.22. 
No C 113/2 Official Journal of the European Communities 29. 4. 91 
16 July 1990 (see Part Three, in which specific 
proposals for improvement are set out in detail). In 
the Article 206(a), paragraph 4, observations the 
Court freely sets out its views on the financial 
management of the European Development Funds. 
By the same token, in Part Four the Court sets out the 
specific provisions which it considers desirable. 
PART II 
EXPLANATORY MEMORANDUM 
2.1. The Court of Auditors refers the reader to its 
Opinion No 1/89 (!), which was delivered on 9 
February 1989 and concerned the Financial Regu­
lation applicable to the general budget of the 
European Communities. The Court considers that 
the EDF Financial Regulation should satisfy the 
following main criteria: 
(a) its provisions should be clear and unambiguous 
both in terms of principles and objectives and as 
regards the implementing procedures; whenever 
the need arises, the Financial Regulation should 
refer to a legislative text of lower status in order 
to lay down the detailed provisions needed for an 
unambiguous implementation of the established 
principles; such provisions may not, however, 
derogate from those of the Financial Regulation; 
(b) its provisions should, as far as possible, be 
universally applicable and the Financial Regu­
lation should contain only a minimum of 
exemptions; 
(c) its provisions should deal with the financial 
management problems posed by geographical 
distance and remedy the frequent tendency for 
too many parties to be involved in the different 
stages of implementing the appropriations. 
Interventions by the Financial Controller 
2.2. The principle adopted in the proposal is that of prior 
approval by the Commission's Financial Controller. 
There should usually not be any problem in 
implementing this procedure when commitment of 
expenditure is involved. On the other hand, a priori 
intervention by the Financial Controller in respect of 
payments constitutes, for the Commission, either an 
obstacle to, or a constraint on, the proper function­
ing of the procedure. 
(a) It is an obstacle in the case of payments made in 
the currency of the ACP country by its paying 
agent. The fact is that, since the procedure is 
(!) OJ No C 72, 20. 3. 1989. mainly carried out locally, a priori intervention 
by a Financial Controller located in Brussels 
would create considerable delays. 
(b) It is a constraint in the case of payments that are 
using bank accounts in Europe, since it involves 
the intervention of various central Commission 
departments and also slows up the procedure (see 
flow-chart No. 1 on page 7). 
2.3. That is why, in the case of payments, the Commis­
sion has, by creating the office of paying agent in 
Europe, opted for ex post facto intervention by the 
Financial Controller and will henceforward treat 
practically all EDF payments as equivalent to 
payments made from advance funds. 
2.4. With regard to the realities and constraints that are 
specifically related to the decentralized management 
of the EDF, the Financial Regulation should be 
explicit and distinguish between the rules for the 
Financial Controller's intervention, according to 
whether they apply to commitments or payments. In 
the case of the latter, the Financial Regulation 
should unequivocally confer upon the Financial 
Controller a role which clearly sanctions ex post 
facto intervention by him. Such a procedure would, 
moreover, allow the Financial Controller to devote 
more resources to carrying out selective audits which 
would no longer relate to isolated operations but to 
the entire management mechanism (contract, pro­
ject, programme or even instrument). 
Principle that Authorizing Officers and Accounting 
Officers should be different individuals 
2.5. According to this principle, which is reiterated 
in Article 8 of the proposal, appropriations are 
administered by the Authorizing Officer, who alone 
has the power to enter into commitments regarding 
expenditure and to issue payment orders, the 
payments themselves being made by the Accounting 
Officer. The Accounting Officer therefore is the only 
person empowered to manage funds, excluding 
advance funds, which are an exception. It is, 
moreover, the Accounting Officer's responsibility to 
keep the accounts and draw up the end-of-period 
accounts. 
2.6. By virtue of this principle, the Authorizing Officer 
and the Accounting Officer have precise obligations 
and balanced responsibilities. Thus, the Accounting 
Officer may make payments only on the dual 
condition that the funds are available and that the 
rules concerning the validity of the discharge and 
compliance with the procedures laid down by the 
Financial Regulation have been satisfied. In so 
doing, he represents the last line of defence for the 
protection of Community funds. Once he is no 
29. 4. 91 Official Journal of the European Communities No C 113/3 
longer in a position to play that role, the principle of 
authorizing officers and accounting officers being 
different individuals, as stipulated in Article 209c of 
the EEC Treaty, has been de facto abandoned. 
2.7. In practice the Commission has, in the past, 
introduced an accelerated semi-direct payment 
procedure (*) (see flow-chart No. 2 on page 8 and 
paragraph 2.3 above). With the generalization of this 
procedure, payments from EDF bank accounts in 
Europe could all be directly implemented by the 
banks, on the instructions of the Commission 
delegate acting on the Commission's behalf. Under 
this practice, the Accounting Officer only acts ex 
post facto to record the payment in the accounts and, 
what is more, he loses control of the handling of 
funds which have, in principle, been placed in his 
custody (2). He is thus stripped of the sole power 
which he was able to exercise vis-a-vis the Author­
izing Officer: that of suspending payments. The 
Commission's proposal, which aims to insti­
tutionalize this practice, is ambiguous on more than 
one count: 
(a) it contradicts itself over a question of principle. In 
fact, the general provisions laid down in Article 
8.1, complemented by those of Articles 23 and 
30.2, are rendered meaningless by the subsequent 
articles; 
(b) the provisions of Article 33.2 in respect of the two 
signatures are inapplicable, whereas those of 
Articles 66 and 67 allow the paying agents' 
responsibility to evaporate in practice. Under the 
new system, the Accounting Officer would 
always be placed in a fait accompli situation and 
the countervailing power that he is supposed to 
exercise vis-a-vis the Authorizing Officer would 
disappear. 
2.8. In the Court's opinion, the principle of the 
separation of Authorizing Officers and Accounting 
Officers should be maintained, but, in order to take 
account of the practical restrictions related to 
geographical separation, the Commission delegate 
in the ACP States should be delegated real powers as 
a local Authorizing Officer, the Accounting Officer 
should be given clearer responsibilities in the area of 
recording appropriations, controlling payments and 
the accounting of operations, whilst the Authorizing 
Officer's central departments should be given the 
role of supervising the operations in respect of which 
appropriations have been committed, cleared and 
authorized in the delegations (see flow-chart No. 3 
(J) See Annual Reports of the Court of Auditors for 1988 (Part II, 
paragraphs 15 and 16) and for 1989 (paragraphs 13.21 and 
13.22). 
(2) Commission proposal for a Financial Regulation, Articles 9.2; 
13, third paragraph; 41.1; 66 and 67. on page 9). This would allow a reduction in the time 
required to make payments, while still maintaining a 
balance between the responsibilities of the Author­
izing Officer and those of the Accounting Officer. 
The Accounting Officer should, moreover, cease to 
be placed under the hierarchical authority of the 
Authorizing Officer. 
2.9. With regard to the role of the Accounting Officer in 
the keeping of the accounts, the Commission's 
proposal on several occasions calls into question the 
principle of separating Authorizing Officers and 
Accounting Officers, as laid down in Article 209 of 
the EEC Treaty and in Article 8.1 of the proposal. In 
keeping — on this point — with the provisions of 
Article 311.2 (a) of the Fourth Lome Convention, 
which stipulate that 'the Chief Authorizing Officer 
... shall keep accounts of commitments and author­
izations', the Commission proposal establishes a 
system whereby the Authorizing Officer is res­
ponsible for keeping the accounts for the manage­
ment of appropriations and for the commitment and 
authorization of revenue and expenditure whereas 
the Accounting Officer is entrusted with double-
entry accounting for cash operations alone. This is 
undoubtedly a narrow conception of the role of the 
Accounting Officer and its effect is to destroy the 
balance of power desired by the Treaty. 
2.10. In practice, this approach results in the keeping of 
two equal-ranking sets of accounts, one, kept by the 
Authorizing Officer, called 'administrative ac­
counts' with its own accounting plan and the other, 
kept by the Accounting Officer, called 'financial 
accounts' and organized using a different nomencla­
ture. This system is both cumbersome and pointless. 
The existence of these two sets of accounts would 
appear to be at the origin of the distinction made 
with regard to rendering the accounts in Articles 68 
and 69 of the Commission's proposal, between the 
balance sheet accompanied by the statement of 
resources and uses of funds (cash) and the revenue 
and expenditure account (revenue and expenditure). 
2.11. In order to give back to the Accounting Officer the 
full range of his powers, the EDF Financial 
Regulation must abide by the principle laid down in 
its Article 8.1 and entrust the Accounting Officer 
with the keeping of all the accounts. This would not 
mean that those authorizing officers who felt the 
need of auxiliary accounts of their own would be 
barred from keeping them. Such an approach would 
make for a more transparent rendering of accounts. 
It is in this light that Articles 11, 13 (second 
paragraph), 17.3, 18, 36, 37, 38, 68, 69, 70 and 76.5 
should be re-examined so that the keeping of the 
accounts becomes once again the responsibility of 
the Accounting Officer, and in order to clarify the 
concept of financial statements, since the latter have 
to form a coherent and intelligible whole. 
No C 113/4 Official Journal of the European Communities 29. 4. 91 
Responsibility of Authorizing Officers, Financial 
Controllers, Accounting Officers and Adminis­
trators of Advance funds 
2.12. On account of the adoption of the principle that 
management is to be shared between the ACP State 
authorities and the Commission, the general provi­
sions laid down by the EDF Financial Regulation are 
in practice inoperative (]). The Commission pro­
posal introduces few changes in this respect. On the 
other hand, the strengthening of the role allocated to 
the decentralized bodies (Commission Delegate and 
paying agent in Europe (2) in particular) would 
require a clarification of responsibilities according to 
the roles actually played. The counterpart of a 
greater delegation of the powers of the Authorizing 
Officer should be an indisputable increase in 
disciplinary and pecuniary responsibility at the 
decentralized level. The brief given by the Commis­
sion to third parties to carry out the duties of an 
Accounting Officer (3), of which the Court does not 
approve, should be combined with a very clear 
demarcation of the duties to be performed and the 
responsibilities concerned. When public funds are 
being spent, the agent should be bound by the same 
rules and duties as those to which his principal is 
subject. For this reason it may well turn out that the 
contracts concluded under Articles 66 and 61 of the 
Commission proposal will considerably diminish the 
responsibility of the paying agent in Europe 
compared with that of the EDF Accounting Officer, 
which is unacceptable when public funds are at 
stake. 
2.13. In order to cope with the risks inherent in a broad 
decentralization of management, which is in other 
respects desirable, the Court considers that, in the 
Financial Regulation, the responsibility of the 
Commission departments should be both clarified 
and increased. Thus, the system whereby the Chief 
Authorizing Officer delegates his powers within his 
departments, including in the delegations, should be 
formalized and the delegations of powers strictly 
limited to members of staff designated by name. 
They should cover only a clearly defined field and 
amounts which have been specified for each type of 
operation. The Financial Regulation should also 
increase the responsibility of the Accounting Officer 
and require any loss due to errors or negligence on 
his part to be initially made good from his guarantee 
account. As a counterpart to that, the Commission 
should decide whether or not to grant him discharge 
within a time-limit reduced to the minimum required 
for carrying out the appropriate audit. 
(x) See 1989 Annual Report, paragraphs 13.39 to 13.41. 
(2) Lome IV Convention, Article 319 and draft Financial 
Regulation, Articles 9, 66 and 67. 
(3) Articles 1.2; 9.3; 66 and 61 of the draft Financial Regulation. 2.14. Finally, the final control prior to the execution of the 
expenditure, since this is the prerogative of a public 
authority, should be the responsibility of the 
Accounting Officer. 
2.15. For his part, the Financial Controller should see his 
role as internal auditor extended (ex post facto 
selective audits) and should be obliged to submit to 
the Commission cases where he has found infringe­
ments which are likely to call into question the 
responsibility of the Authorizing Officers and 
Accounting Officers (see flow-chart No. 3 on 
page 9). 
Presentation and management of appropriations 
2.16. The Financial Protocol annexed to the fourth Lome 
Convention, like the Internal Financial Agreement, 
sets up a system in respect of the specific nature of 
appropriations, the framework for which is more or 
less strict according to the use to be made of the 
appropriations. Although the Commission's draft 
Financial Regulation provides, on several occasions, 
for a monitoring of the availability of appropri­
ations (4), it remains ambiguous as to the procedures 
to be followed for transfers of appropriations from 
one instrument to another or from one beneficiary to 
another in respect of the same instrument. 
Moreover, it does not state the bases on which the 
availability controls that are to be carried out by the 
Financial Controller and the Accounting Officer 
should rely. Just as in the Financial Regulation 
applicable to the general budget a long article (5) is 
devoted to the management of appropriations, the 
EDF Financial Regulation should expressly state 
how and under which authorities the appropriations 
are managed and how account of this management is 
to be rendered. 
Specific nature of appropriations 
2.17. Relating as they do to an already ill-defined area, the 
declarations recorded in the Council minutes on the 
conclusion of the Internal Financial Agreement (IFA) 
tend, on two occasions, to add additional levels to 
the specific nature of appropriations, while pur­
posely leaving the outer boundaries vague: 
— Article 16 of the IFA: share of risk capital to be 
allocated to support private sector investment 
(35% to 40%) and in particular small and 
medium-sized undertakings (Y* of the sum 
reserved for private investment); 
(4) Articles 9.1; 19.1b; 20.2; 27d; 30.2; 40; 53ii; 59.6; etc. 
(5) Article 26 comprising 10 paragraphs. 
29. 4. 91 Official Journal of the European Communities No C 113/5 
Article 20 of the IFA: share of 10% of the 
indicative programme that may be be allocated 
for structural adjustment outside the areas of 
concentration. 
2.18. In order to make possible both a form of manage­
ment which complies with the intentions of the 
legislator and a rendering of the accounts which is 
precise enough to assess the results, the Financial 
Regulation should make the clarifications that are 
lacking as to the extent and organization of the 
monitoring of these intermediate overall sums. 
2.19. For its part, Article 291.4 of the Convention lays 
down, in terms requiring clarification, that, within 
the framework of the financing agreements, 'dis­
bursements shall be made in accordance with the 
financing plan laid down therein'. In view of the fact 
that the appropriations in the financing plans are 
allocated to distinct headings, including a reserve (l), 
the procedures for accounting control and for 
amending the appropriations allocated to the 
various headings should be specified. The author­
izations given when the financing proposals are 
approved should be prevented from losing all 
practical application through the interplay of 
transfers or over-runs of appropriations. 
Counterpart funds 
2.20. Article 226 of the fourth Lome Convention is 
devoted to areas in which the counterpart funds 
generated by financial aid paid by the Community to 
the ACP States may be used. These funds, which 
reach considerable levels in certain countries, result 
from the implementation of various instruments, in 
particular import programmes, STABEX and food 
aid. Joint management agreements in respect of 
these funds have been concluded in many cases with 
the governments of the beneficiary countries, thus 
indicating the fact that the resources released in ACP 
currency are considered to be an integral instrument 
of development aid. That is why this area ought to be 
given a legal framework, both as regards the main 
aspects of financial management (constitution, 
conservation and utilization of funds) and the 
rendering of accounts. The truth is that it is only by 
means of a system which is consistent and complies 
with explicit rules that the Community's budgetary 
authority will be able to assess the real impact of the 
aid provided. The Commission proposal, which 
does not contain any provision in this respect, should 
be completed (2). Introduction of implementing procedures for the 
Financial Regulation 
2.21 In numerous cases it is clear that the draft Financial 
Regulation calls for implementing rules or instruc­
tions to be drawn up. However, the procedures to be 
followed for adopting such rules must be flexible 
enough to allow adjustment when the need arises. 
This is implicitly recognized in Article 14 of the 
Commission proposal, which provides for the 
adoption of rules of procedure in respect of financial 
matters. 
2.22. In the past, for lack of a specific reference 
framework, it has proved extremely difficult to 
ensure that all the instructions required for the 
proper implementation of the Financial Regulation 
have actually been drawn up by the Commission. 
This is why the Court considers it necessary to make 
provision — as is the case for the Financial 
Regulation applicable to the general budget of the 
Communities (3) — every time that the application 
of the Financial Regulation's provisions needs to be 
clarified, for referral to implementing procedures 
which form a set of rules that is structured but lower-
ranking. In this way, the majority of the legislative 
loopholes previously found would be eliminated, 
thus ensuring better conditions for implementing the 
EDF's appropriations. If the whole is to remain 
consistent, it should be made clear that these lower-
ranking rules do not in any way derogate from the 
provisions of the Financial Regulation and that, 
should derogations prove to be necessary, they 
should be provided for by the Financial Regulation 
itself. 
Respective roles played by the Commission and the 
European Investment Bank in the management of 
EDF resources 
2.23. Articles 10.2 and 15.1 of the Internal Financial 
Agreement lay down the principle whereby the Bank 
is entrusted by the Community with the manage­
ment of two of the EDF's financial instruments: 
interest-rate subsidies and risk capital. Article 13.3 
of this same Agreement specifies the economic 
sectors in which the projects should be systemati­
cally presented to the Bank. However, in the 
declaration attached to the Council minutes, as 
regards risk capital, a division of responsibilities 
between the Bank and the Commission has been 
effected for the appraisal of projects relating to small 
and medium-sized undertakings (SMU); this has 
been done according to criteria relating to the sector 
of activity of the SMU, the intermediary financial 
bodies, the form of the aid measures and the amount 
of the financial commitments. This new 
(!) See also Article 291.3 of the Convention. 
(2) Seethe 1988 annual report, paragraphs 11.16 and 11.17 and the 
1989 annual report, paragraph 13.51. (3) Article 126 of the Financial Regulation applicable to the 
general budget of the European Communities. 
No C 113/6 Official Journal of the European Communities 29. 4. 91 
Commission responsibility as regards risk capital 
should have been clearly referred to in Article 57.1 of 
the Commission's draft Financial Regulation. 
Financial interest earned on the accounts of the 
paying agents in Europe 
2.24. In accordance with the principle of the universality 
of appropriations, it is unacceptable for certain 
resources to be allocated to certain items of 
expenditure. All of the revenue should cover all of 
the expenditure. Disregarding this principle, Article 
9.2 of the IFA lays down that the interest earned on 
the paying agents' bank accounts in Europe may in 
particular be used to cover administrative and 
financial costs. In view of the size of the sums 
deposited at the banks, the volume of operations and 
the fact that the widespread use of the ECU both for 
revenue (Article 2 of the proposal) and expenditure 
(Article 6 and 59.7 of the proposal) should result in 
the elimination of problems of covering exchange-
rate losses, the administrative and financial costs 
arising from the cash management should be very 
low. In order to prevent any risk of lack of control in 
this area, it would be useful for the Financial 
Regulation to require the Accounting Officer to 
adopt cash-management principles and procedures 
which would limit the management costs that are 
deducted by the banks and ensure an adequate 
return on the sums deposited. 
Recording and assessment of commitments of 
expenditure 
2.25. Articles 17 to 20 of the Commission proposal deal 
with the commitment of expenditure from a mainly 
procedural angle. There is no reference to the degree 
of the commitment entered into by the EDF 
(financing agreement = initial commitment; pro­
curements and contracts = secondary commit­
ment), or of the amount to be used for making the 
entry in the accounts. Although Article 1.4 of the 
Financial Regulation applicable to the general 
budget of the European Communities stipulates that 
'commitment appropriations shall cover ... the total 
cost of the legal obligations entered into ...', no such provision has been included in the Commission's 
proposal for the EDF. Since, in practice, a distinction 
is made between primary and secondary commit­
ments, and since this differentiation is necessary for 
the sound management of EDF resources, the 
Financial Regulation ought to clearly establish this 
distinction, by specifying for each case what 
constitutes the operative event of the commitment 
for which the Authorizing Officer must submit a 
proposal for the Financial Controller's approval and 
the Accounting Officer must record the operation. 
The Financial Regulation should also specify 
unambiguously which amounts should be entered in 
the accounts: the amount of the financing agreement 
or that of the equivalent legislation for primary 
commitments (see Article 42.2 of the proposal) and 
the amount corresponding to the legal obligations 
which arise from the conclusion of contracts with 
third parties for secondary commitments, subject to 
the inclusion of a limited margin to cover the price 
increases provided for by the contractual provi­
sions (*). 
Control of operations arising from the EIB mandate 
2.26. Article 10.2 of the Internal Financial Agreement 
entrusts the management of risk capital and interest-
rate subsidy operations provided for under the 
seventh EDF up to, respectively, 850 Mio and 286 
Mio ECU, to the European Investment Bank. In this 
connection, it must be pointed out that the 
declaration concerning Article 206(a) 1, first indent, 
of the EEC Treaty confers the right and respons­
ibility for auditing these funds on the Court (2). In 
order to ensure that the provisions of the EEC Treaty 
are applied in full, the Court of Auditors considers 
that the Financial Regulation should expressly 
provide for operations arising from the Bank's 
mandate to be audited in the same way and under the 
same conditions as those applicable to EDF oper­
ations managed by the Commission. 
(!) See 1989 Annual Report, paragraph 13.9. 
(2) 'It is agreed that the Court of Auditors shall have jurisdiction to 
audit the operations of the European Development Fund.' 
Flow-chart No. 1 
EDF 
Classic payment procedure using bank accounts in Europe 
Commission 
Delegate National ACP 
authorizing 
officer Chief 
authorizing 
officer DG VIII Financial 
ontroller 
DGXX 
PAYMENT 
ORDER 
SUPPORTING 
DOCUMENTS 
CLEARANCE AND 
AUTHORIZATION EOF Accounting 
officer 
• DG VIII Bank/Paying 
Agent 
CONTROL 
AND CHOICE 
OF BANK 
EFFECTING 
OF PAYMENT 
ACCOUNTING 
ENTRY rn I 
n 
o 
3 
o 
n 
eo 
\i 
Flow-chart No. 2 
EDF 
New accelerated semi-direct payment procedure using bank accounts in Europe 
(according to the Commission's proposal) 
Commission 
Delegate National ACP 
authorizing 
officer Chief 
authorizing 
officer DG VIII Financial 
ontroller 
DG XX EDF Accounting 
officer 
DG VIII Bank/Paying 
Agent 
PAYMENT 
ORDER 
SUPPORTING 
DOCUMENTS 
CONTROL 
AND 
CHOICE 
OF BANK CONTROL AND 
EFFECTING 
OF PAYMENT 
PROVISIONAL 
ACCOUNTING 
ENTRY 
CLEARANCE 
AND 
AUTHORIZATION 
OF ADJUSTMENT 
FINAL 
ENTRY 
29. 4. 91 Official Journal of the European Communities No C 113/9 
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