translate English to French: Nonetheless, financial and other managers in all institutions are observing that programmes or ideas which are presumed to involve Financial Regulation difficulties, or for which the relevant authorising officer does not want to assume responsibility, are no longer being argued for and that, in the meantime, their financial affairs departments are having difficulties in finding staff. Authorising officers' criticism is directed at the fact that the Financial Regulation pushes the substance and outcomes of administrative acts into the background, shifting attention onto compliance with procedural rules and formalisms and onto financial matters themselves.
La responsabilité personnelle du fonctionnaire qui découle aussi de l’article 66 du RF mène à une concentration du travail des organes de l’UE sur les opérations financières, au détriment des autres volets, ainsi qu’à une fuite des responsabilités se traduisant par la tentative de garantir toujours davantage ses propres décisions, dans le doute en y impliquant des instances supérieures ou extérieures (supérieurs hiérarchiques, DG, service juridique, appel aux collègues et multiplication des instances invitées à effectuer des tâches d’assistance).