natgillin/translations-raw huggingface dataset:
BG 10.11.2009 г. 
Rather, the general application of the new procedure with increased requirements at the start of the payment cycle will provide the best guarantee of transparency, legality and the sound financial management of the parliamentary assistance allowance.
BG 10.11.2009 г. 
The European Parliament’s replies EN 10.11.2009 OfficialJournaloftheEuropeanUnion 229 Court observation Action taken Court analysis Institution’s reply Additional pension scheme for Members of the European Parliament Annual Report concerning the financial year 2006, Table 10.2, and Annex 11.2 to the 2007 report: The European Parliament’s replies There should be clear rules established in the scheme to define the liabilities and responsibilities of the European Parliament and of the members of the scheme in case of a deficit.
BG 10.11.2009 г. 
At 31 December 2008, the Funds incurred an actuarial deficit of 121 844 000 euro.
BG 10.11.2009 г. 
At the same date, the Funds evaluated the remaining benefits to be paid to the Members of the Scheme at 276 984 000 euro.
BG 10.11.2009 г. 
Parliament’s liabilities have been reflected in the financial statements as at 31 December 2008, as recommended by the Court in its Opinion No 5/ 99 (paragraph 1.23).
BG 10.11.2009 г. 
Parliament's liabilities are reflected in the financial statements as at 31 December 2008.
BG 10.11.2009 г. 
In March 2009, Parliament’s Legal Service issued an opinion on the application of the new Statute for the Members of Parliament, which states that Parliament is bound to guarantee acquired pension rights.
BG 10.11.2009 г. 
A new actuarial study should be performed in order to assess the impact of the decisions made by the Bureau concerning the measures applicable to the members of the scheme.
BG 10.11.2009 г. 
Parliament will commission a new independent actuarial study to assess the impact of the decision taken by the Bureau during its meeting of 1 April 2009 and the consequences of the entering into force of the Members' statute.
BG 10.11.2009 г. 
This study will, in particular, yield an estimate of Parliament's commitments, which should be reflected in its annual balance sheet.
BG 10.11.2009 г. 
Following the above, the Bureau took various decisions during its meeting of 1 April 2009: Parliament should clarify its role in the management and supervision of the Fund’s assets.
BG 10.11.2009 г. 
The role of the European Parliament in the management and supervision of the Fund's assets is conditioned by the present legal framework governing the Fund's inde­ pendent bodies.
BG 10.11.2009 г. 
Furthermore, it has to be underlined that following a claim before the Court by some members of the Fund, the matter is sub judice.
BG 10.11.2009 г. 
It is therefore not opportune to take action in this field pending the judgment of the Court. (a) to raise the retirement age from 60 to 63 years, subject to certain transitional measures; (b) to abolish the option of drawing a reduced pension from age 50; Nevertheless, the President of the European Parliament, by letter of 4 May 2009, has officially asked to the president of the Fund to ensure a prudent investment strategy so as to safeguard the Parliament's interests. (c) to abolish the option of receiving a lump sum equivalent to 25 % of pension rights.
BG 10.11.2009 г. 
The European Parliament’s replies The newly established framework must be especially welcomed as it constitutes a significant step towards further developing and improving the safeguards in place and in meeting the abovementioned aims, while avoiding excess red tape and bureaucracy.
BG 10.11.2009 г. 
EN 230 OfficialJournaloftheEuropeanUnion 10.11.2009 Court observation Action taken Follow-up of family allowances by the Commission Court analysis Institution’s reply Annual Reports concerning the financial year 2005, paragraph 10.12; 2006, table 10.2; and 2007, Annex 11.2: The Commission’s replies Staff receiving the household allowance and having no dependent children are not regularly required to update the information.
BG 10.11.2009 г. 
There was no evidence that 676 out of 1 605 Commission staff concerned based in Brussels had been requested to confirm or update their original declarations.
BG 10.11.2009 г. 
Since September 2008, an administrative clerk works full time checking entitlements to household allowances for agents without children.
BG 10.11.2009 г. 
This led to the recovery of 88 000 euro in 2008.
BG 10.11.2009 г. 
However there was still no evidence that 926 out of 2001 Commission staff concerned based in Brussels in 2008 had been requested to confirm or update their original situation.
BG 10.11.2009 г. 
The Commission should continue these checks.
BG 10.11.2009 г. 
The PMO is currently designing, on the basis of a risk analysis, a high-performance (cost-effective, efficient and effective) ex-ante and ex-post control strategy for all entitlements associated with taking up a post and for all family allowances.
BG 10.11.2009 г. 
The Commission should implement more efficient ex-ante controls to prevent the risk of undue payments to staff who have left the insti­ tution.
BG 10.11.2009 г. 
The payment error was the result of an erroneous correction upstream of the NAP (new payroll appli­ cation) on 29 December, the day of the definitive calcu­ lation of payment, when the ex-ante controls on the amended data were already over.
BG 10.11.2009 г. 
Following this incident, the PMO issued several reminders about compliance with the agreed procedures to the staff responsible for input into the NAP, in order to avoid the payment of amounts not due.
BG 10.11.2009 г. 
Checks concerning receipt of national dependent child allowances continued to be insufficient in 2008.
BG 10.11.2009 г. 
The Commission should take further action to check such cases.
BG 10.11.2009 г. 
EN 10.11.2009 OfficialJournaloftheEuropeanUnion 231 ANNEX I Financial information on the general budget CONTENTS BACKGROUND INFORMATION ON THE BUDGET 1. Originofthebudget 2.
BG 10.11.2009 г. 
Legalbasis 3.
BG 10.11.2009 г. 
Budgetary principles laid down in the Treaties and the Financial Regulation 4.
BG 10.11.2009 г. 
Contentandstructureofthebudget 5. Financingofthebudget(budgetaryrevenue) 6.
BG 10.11.2009 г. 
Types of budget appropriation 7.
BG 10.11.2009 г. 
Responsibilityforimplementation 7.2.
BG 10.11.2009 г. 
Implementationofexpenditure 7.4. The consolidated statements on budgetary implementation and determination of the balance of the financial year 8.
BG 10.11.2009 г. 
Presentationoftheaccounts 9.
BG 10.11.2009 г. 
Externalaudit 10.
BG 10.11.2009 г. 
Dischargeandfollow-up EXPLANATORY NOTES Sources of financial data Monetary unit Abbreviations and symbols DIAGRAMS EN 232 OfficialJournaloftheEuropeanUnion 10.11.2009 1.
BG 10.11.2009 г. 
ORIGIN OF THE BUDGET BACKGROUND INFORMATION ON THE BUDGET The budget comprises the expenditure of the European Community and the European Atomic Energy Community (Euratom).
BG 10.11.2009 г. 
It also includes administrative expenditure on cooperation in the fields of ‘justice and home affairs’ and the common foreign and security policy, as well as all other expenditure that the Council considers should be borne by the budget for the purpose of implementing these policies.
BG 10.11.2009 г. 
LEGAL BASIS The budget is governed by the financial provisions of the Rome Treaties (1) (2) (Articles 268 to 280 EC and Articles 171 to 183 Euratom) and by the financial regulations (3).
BG 10.11.2009 г. 
BUDGETARY PRINCIPLES LAID DOWN IN THE TREATIES AND THE FINANCIAL REGULATION All items of Community revenue and expenditure are to be included in a single budget (unity and accuracy).
BG 10.11.2009 г. 
The budget is authorised for one financial year only (annuality).
BG 10.11.2009 г. 
The accounts are established, implemented and presented in euro (unit of account).
BG 10.11.2009 г. 
Revenue is to be used without distinction to finance all expenditure and, like the expenditure, is to be entered in full in the budget and subsequently in the financial statements without any adjustment of one item against another (universality).
BG 10.11.2009 г. 
The appropriations are earmarked for specific purposes by title and chapter; the chapters are further subdivided into articles and items (specification).
BG 10.11.2009 г. 
The budgetary appropriations are to be used in accordance with the principles of economy, efficiency and effectiveness (sound financial management).
BG 10.11.2009 г. 
The budget is established and implemented and the accounts are presented in observance of the principle of transparency (transparency).
BG 10.11.2009 г. 
There are some minor exceptions to these general principles.
BG 10.11.2009 г. 
CONTENT AND STRUCTURE OF THE BUDGET The budget consists of a ‘Summary statement of revenue and expenditure’ and sections divided into ‘Statements of revenue and expenditure’ for each institution.
BG 10.11.2009 г. 
The nine sections are: (I) Parliament; (II) Council; (III) Commission; (IV) Court of Justice; (V) Court of Auditors; (VI) Economic and Social Committee; (VII) Committee of the Regions; (VIII) European Ombudsman and (IX) European Data-protection Supervisor.
BG 10.11.2009 г. 
Within each section, items of revenue and expenditure are classified under budget headings (titles, chapters, articles and, where applicable, items) according to their type or the use to which they are to be applied.
BG 10.11.2009 г. 
5.
BG 10.11.2009 г. 
FINANCING OF THE BUDGET (BUDGETARY REVENUE) The budget is mainly financed from the Communities’ own resources: GNI-based own resources; own resources accruing from VAT; customs duties; agricultural duties and sugar and isoglucose levies (4).
BG 10.11.2009 г. 
Besides own resources, there are other items of revenue (see Diagram I).
BG 10.11.2009 г. 
6.
BG 10.11.2009 г. 
TYPES OF BUDGET APPROPRIATION To cover estimated expenditure, the following types of budget appropriation are distinguished in the budget: (a) differentiated appropriations (DA) are used to finance multiannual activities in certain budgetary areas.
BG 10.11.2009 г. 
They comprise commitment appropriations (CA) and payment appropriations (PA): — commitment appropriations make it possible to enter into legal obligations during the financial year for activities whose implementation extends over several financial years, (1) Treaty of Rome (25 March 1957): Treaty establishing the European Economic Community (EEC).
BG 10.11.2009 г. 
(2) Treaty of Rome (25 March 1957): Treaty establishing the European Atomic Energy Community (Euratom).
BG 10.11.2009 г. 
(3) Mainly the Financial Regulation (FINREG) of 25 June 2002 (OJ L 248, 16.9.2002).
BG 10.11.2009 г. 
(4) Principal legal acts relating to own resources: Council Decision 2007/436/EC, Euratom of 7 June 2007 (OJ L 163, 23.6.2007); Council Decision 2000/597/EC, Euratom of 29 September 2000 (OJ L 253, 7.10.2000); Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000); Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 (OJ L 155, 7.6.1989); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006); Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonisation of the compilation of gross national product at market prices (OJ L 49, 21.2.1989); Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003).
BG 10.11.2009 г. 
EN 10.11.2009 OfficialJournaloftheEuropeanUnion 233 — payment appropriations make it possible to cover expenditure arising from commitments entered into during current and preceding financial years. (b) non-differentiated appropriations (NDA) make it possible to ensure the commitment and payment of expenditure relating to annual activities during each financial year.
BG 10.11.2009 г. 
It is thus important to establish the following two totals for each financial year: (a) the total of appropriations for commitments (AFC) (5) = non-differentiated appropriations (NDA) + commitment appropriations (CA) (5); (b) the total of appropriations for payments (AFP) (5) = non-differentiated appropriations (NDA) + payment appro­ priations (PA) (5).
BG 10.11.2009 г. 
Revenue raised in the budget is intended to cover the total appropriations for payments.
BG 10.11.2009 г. 
Commitment appropriations do not need to be covered by revenue.
BG 10.11.2009 г. 
The following simplified presentation (with illustrative amounts) shows the impact of these types of appropriations in each budget year.
BG 10.11.2009 г. 
(5) It is important to note the differences between ‘appropriations for commitments’ and ‘commitment appropriations’ and between ‘appropriations for payments’ and ‘payment appropriations’.
BG 10.11.2009 г. 
The two terms ‘commitment appropriations’ and ‘payment appropriations’ are used exclusively in the context of differentiated appropriations.
BG 10.11.2009 г. 
EN 234 OfficialJournaloftheEuropeanUnion 10.11.2009 7.
BG 10.11.2009 г. 
IMPLEMENTATION OF THE BUDGET 7.1.
BG 10.11.2009 г. 
Responsibility for implementation The Commission implements the budget on its own responsibility in accordance with the Financial Regulation and within the limits of the allotted appropriations; it also confers upon the other institutions the requisite powers for the imple­ mentation of the sections of the budget relating to them (6).
BG 10.11.2009 г. 
The Financial Regulation lays down the implementation procedures and, in particular, the responsibilities of the authorising officers, accounting officers, administrators of imprest accounts and internal auditors of the institutions.
BG 10.11.2009 г. 
In the two largest areas of expenditure (EAGF and Cohesion) the management of Community funds is shared with the Member States.
BG 10.11.2009 г. 
7.2.
BG 10.11.2009 г. 
Implementation of revenue The estimated revenue is entered in the budget subject to changes deriving from amending budgets.
BG 10.11.2009 г. 
The budgetary implementation of revenue consists of establishing the entitlements and recovering the revenue due to the Communities (own resources and other revenue).
BG 10.11.2009 г. 
It is governed by certain special provisions (7).
BG 10.11.2009 г. 
The actual revenue of a financial year is defined as the total of sums collected against entitlements established during the current financial year and sums collected against entitlements still to be recovered from previous financial years.
BG 10.11.2009 г. 
7.3.
BG 10.11.2009 г. 
Implementation of expenditure The estimated expenditure is entered in the budget.
BG 10.11.2009 г. 
The budgetary implementation of expenditure, i.e. the evolution and utilisation of appropriations, may be summarised as follows: (a) appropriations for commitments: (i) evolution of appropriations: the total appropriations for commitments available in a financial year are made up as follows: initial budget (NDA and CA) + amending budgets + assigned revenue + transfers + commitment appropriations carried over from the preceding financial year + non-automatic carry-overs from the preceding financial year not yet committed + released commitment appropriations from preceding financial years which have been made available again; (ii) utilisation of appropriations: the final appropriations for commitments are available in the financial year for use in the form of commitments entered into (appropriations for commitments utilised = amount of commitments entered into); (iii) carry-overs of appropriations from one financial year to the next financial year: appropriations belonging to the financial year which have not been utilised may be carried over to the next financial year following a decision by the institution concerned.
BG 10.11.2009 г. 
Appropriations available as assigned revenue are automatically carried over; (iv) cancellation of appropriations: the balance is cancelled. (b) appropriations for payments: (i) evolution of appropriations: the total appropriations for payments available in a financial year are made up as follows: initial budget (NDA and PA) + amending budgets + assigned revenue + transfers + appropriations carried over from the previous financial year in the form of automatic carry-overs or non-automatic carry-overs; (ii) utilisation of appropriations of the financial year: the appropriations for payments of the financial year are available in the financial year for use as payments.
BG 10.11.2009 г. 
They do not include appropriations carried over from the previous financial year (utilised appropriations for payments = amount of payments made against the appropriations of the financial year); (iii) carry-overs of appropriations from one financial year to the next financial year: unutilised appropriations of the financial year may be carried over to the next financial year following a decision by the institution concerned.
BG 10.11.2009 г. 
(7) See Articles 69 to 74 of the FINREG and Regulation (EC, Euratom) No 1150/2000.
BG 10.11.2009 г. 
EN 10.11.2009 OfficialJournaloftheEuropeanUnion 235 (iv) cancellation of appropriations: the balance is cancelled; (v) total payments during the financial year: payments against appropriations for payments of the financial year + payments against appropriations for payments carried over from the preceding financial year; (vi) actual expenditure charged to a financial year: expenditure in the consolidated statements on budgetary implemen­ tation (see paragraph 7.4) = payments against appropriations for payments of the financial year + appropriations for payments of the financial year carried over to the following financial year.
BG 10.11.2009 г. 
7.4.
BG 10.11.2009 г. 
The consolidated statements on budgetary implementation and determination of the balance of the financial year The consolidated statements on budgetary implementation are drawn up after the closure of each financial year.
BG 10.11.2009 г. 
They determine the balance of the year, which is entered in the budget of the next financial year through an amending budget.
BG 10.11.2009 г. 
8.
BG 10.11.2009 г. 
PRESENTATION OF THE ACCOUNTS The accounts for a given financial year are forwarded to the Parliament, the Council and the Court of Auditors; these accounts comprise financial statements and statements on budgetary implementation, together with a report on the budgetary and financial management.
BG 10.11.2009 г. 
The provisional accounts are forwarded not later than 31 March of the following year; the final accounts are due on 31 July of that year.
BG 10.11.2009 г. 
9.
BG 10.11.2009 г. 
EXTERNAL AUDIT Since 1977 the external audit of the budget has been carried out by the Court of Auditors of the European Commu­ nities (8).
BG 10.11.2009 г. 
The Court of Auditors examines the accounts of all revenue and expenditure of the budget.
BG 10.11.2009 г. 
It must provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.
BG 10.11.2009 г. 
It also considers whether revenue has been received and expenditure incurred in a lawful and regular manner, and whether the financial management has been sound.
BG 10.11.2009 г. 
The audits may be carried out before the closure of the financial year in question and are performed on the basis of records and, where necessary, on the spot in the institutions of the Communities, in the Member States and in third countries.
BG 10.11.2009 г. 
The Court of Auditors draws up an annual report for each financial year and may also, at any time, submit its observations on specific questions and deliver opinions at the request of any of the institutions of the Communities.
BG 10.11.2009 г. 
10.
BG 10.11.2009 г. 
DISCHARGE AND FOLLOW-UP Since 1977 the following provisions have been applicable (9): Parliament, on the recommendation of the Council, gives, before 30 April of the second year following the financial year in question, discharge to the Commission in respect of its implementation of the budget.
BG 10.11.2009 г. 
To this end, the Council and Parliament in turn examine the accounts presented by the Commission and the annual report and special reports of the Court of Auditors.
BG 10.11.2009 г. 
The institutions must take appropriate action in response to the comments appearing in the decisions giving discharge and report on the measures taken.
BG 10.11.2009 г. 
(8) See Articles 246, 247 and 248 of the EC Treaty, 160a, 160b and 160c of the Euratom Treaty and Articles 139 to 147 of the FINREG.
BG 10.11.2009 г. 
(9) See Articles 276 of the EC Treaty and 180b of the Euratom Treaty.
BG 10.11.2009 г. 
EN 236 OfficialJournaloftheEuropeanUnion 10.11.2009 SOURCES OF FINANCIAL DATA EXPLANATORY NOTES The financial data contained in this Annex have been drawn from the annual accounts of the European Communities and from other financial records provided by the Commission.
BG 10.11.2009 г. 
The geographical distribution is in accordance with the country codes in the Commission’s system of accounting information (ABAC).
BG 10.11.2009 г. 
As the Commission points out, all the figures given by Member State — for both revenue and expenditure — are the result of arithmetic that gives an incomplete view of the benefits that each State derives from the Union. They must therefore be interpreted with circumspection.
BG 10.11.2009 г. 
MONETARY UNIT All the financial data are presented in millions of euro.
BG 10.11.2009 г. 
The totals are rounded from each exact value and will not therefore necessarily represent the sum of the rounded figures.
BG 10.11.2009 г. 
EN 10.11.2009 OfficialJournaloftheEuropeanUnion 237 HU Hungary IE Ireland IT Italy LT Lithuania LU Luxembourg LV Latvia MT Malta NDA Non-differentiatedappropriations NL Netherlands OJ Official Journal of the European Union PA Paymentappropriations PL Poland PT Portugal RO Romania S Budgetarysection SE Sweden SI Slovenia SK Slovakia T Budgetarytitle UK UnitedKingdom VAT Value-addedtax 0,0 Databetweenzeroand0,05 — Lackofdata
BG 10.11.2009 г. 
238 OfficialJournaloftheEuropeanUnion 10.11.2009 DIAGRAMS BUDGET FOR THE FINANCIAL YEAR 2008 AND BUDGETARY IMPLEMENTATION DURING THE FINANCIAL YEAR 2008 DIA I DIA II DIA III DIA IV DIA V DIA VI Budget 2008 — Estimated revenue and final appropriations for payments Budget 2008 — Appropriations for commitments Appropriations for commitments available in 2008 and utilisation thereof Appropriations for payments available in 2008 and utilisation thereof Own resources in 2008, by Member State Payments made in 2008, in each Member State EN CONSOLIDATED ACCOUNTS FOR THE FINANCIAL YEAR 2008 DIA VII Consolidated balance sheet DIA VIII Consolidated economic outturn account
BG 10.11.2009 г. 
As a consequence the ceiling for some financial framework headings is exceeded by the available appropriations.
BG 10.11.2009 г. 
(2) Including appropriations corresponding to assigned revenue or similar.
BG 10.11.2009 г. 
(3) For Section III (Commission) the titles (T) correspond to the activities/policy areas as defined by the institution for implementing activity based budgeting (ABB).
BG 10.11.2009 г. 
(4) The Interinstitutional Agreement of 2006 states in its annex that the ceiling for this heading is presented net of staff contributions to the pension scheme, up to a
BG 10.11.2009 г. 
(2) For Section III (Commission) the titles (T) correspond to the activities/policy areas as defined by the institution for implementing activity based budgeting (ABB).
BG 10.11.2009 г. 
The financing of this adjustment is borne by the other Member States.
BG 10.11.2009 г. 
This correction was solely assigned to the VAT and GNI elements of gross own resources in accordance with their respective amounts.
BG 10.11.2009 г. 
EN 10.11.2009 OfficialJournaloftheEuropeanUnion 249 Financial framework headings (million euro and %) — Sustainable Growth 1 178,5 271,7 1 742,8 239,5 4 124,7 251,4 296,1 4 868,5 4 785,6 3 288,5 4 569,3 61,0 401,0 808,8 73,2 1 250,9 51,0 1 112,6 450,9 4 738,7 2 684,1 695,7 273,0 848,7 420,6 and misc.