council regul eec june amend regul eec financi provis appli european foundat improv live work condit council european commun regard treati establish european econom commun articl thereof regard council regul eec establish european foundat improv live work condit articl thereof regard propos commiss regard opinion european parliament regard opinion court auditor pursuant articl financi regul applic gener budget european commun decemb financi provis govern foundat approxim close provis financi regul updat treati juli amend financi provis treati establish european commun treati establish singl council singl commiss european commun modifi procedur give discharg commiss respect implement budget substitut court auditor audit board text refer audit board regul eec amend adopt regul articl regul eec amend articl replac paragraph expenditur author period extend financi year administr expenditur aris contract conclud accord local usag contractu provis relat suppli equip period extend financi year charg statement revenu expenditur financi year effect articl replac articl budget appropri accord principl sound financi manag economi cost effect quantifi object identifi progress realiz monitor articl replac subject articl revenu expenditur enter full statement revenu expenditur account adjust articl subparagraph replac total revenu cover total expenditur revenu purpos notabl revenu earmark specif purpos incom foundat subsidi gift bequest revenu parti respect work carri request subparagraph paragraph articl replac articl revenu collect expenditur effect credit charg articl statement revenu expenditur expenditur commit author excess author appropri prejudic articl articl replac articl rule govern util appropri appropri uncommit end financi year enter rule laps appropri relat remuner allow staff carri appropri commit decemb carri financi year appropri respect payment outstand decemb virtu commit duli enter januari decemb carri automat financi year case appropri mention point commiss forward budgetari author februari duli substanti request carri appropri foundat februari carri appropri propos except reason order cope compel met appropri financi year principl carri over intend cover come previou financi year due delai author offic respons due time european parliament consult council act request carri over absenc decis budgetari author period week request carri over deem approv unus revenu appropri decemb aris donat refer articl carri automat appropri laps end year appropri previou financi year appropri carri decis point commit paid appropri carri automat point paid appropri financi year carri commiss provid inform march list appropri carri forward automat commiss forward list european parliament council inform purpos implement statement revenu expenditur appropri carri forward shown separ budget item articl account current financi year paragraph ad articl expenditur relat rent expenditur payabl advanc accord provis laid law contract give rise payment decemb onward charg appropri financi year articl replac articl statement revenu expenditur final adopt begin financi year articl treati appli commit payment expenditur approv principl statement duli adopt item expenditur consid approv principl statement duli adopt charg specif budget head financi year concern payment made monthli respect chapter twelfth total appropri enter chapter question preced financi year account transfer long measur effect place dispos foundat month appropri excess twelfth amount subsidi reserv foundat draft budget absenc thereof preliminari draft budget commun commit enter respect chapter quarter total appropri enter relev chapter preced financi year account transfer twelfth complet month exceed amount subsidi reserv foundat draft budget absenc thereof preliminari draft budget commun request manag board commiss light administr author simultan provision twelfth provid amount author chapter exce maximum annual limit provid paragraph chapter author provision twelfth grant circumst provid paragraph enabl expenditur avoid break continu foundat activ area question met overstep total provid paragraph exception author accord procedur provid total appropri open statement revenu expenditur preced year exceed articl delet articl replac articl statement revenu expenditur drawn ecu ecu arrang convers nation currenc laid financi regul applic gener budget european commun subparagraph articl replac event unavoid except unforeseen circumst manag board foundat send supplementari amend estim commiss estim submit adopt form procedur statement estim amend substanti refer paragraph ad articl statement list post publish offici journal european commun time budget commun articl replac articl statement revenu expenditur subdivid titl chapter articl item natur revenu expenditur intend purpos thereof decim classif system show statement revenu revenu financi year question revenu enter preced financi year revenu establish financi year account close remark revenu head statement expenditur appropri made financi year question divid titl chapter articl item appropri made preced financi year actual expenditur financi year account close increas amount carri forward classif remark subdivis annex establish plan set number perman temporari post grade categori indic number post author preced year aticl replac articl establish plan drawn budgetari author constitut absolut limit foundat appoint made excess limit set instanc half time work author director accord articl council regul ecsc eec euratom june lai condit employ staff european foundat improv live work condit compens recruit staff limit laid budget author budgetari procedur oj articl replac articl statement revenu expenditur implement accord principl author offic account offic individu appropri administ author offic empow enter commit expenditur establish entitl collect issu recoveri order payment order oper collect payment carri account offic duti author offic financi control account offic mutual incompat articl replac articl manag board foundat implement statement revenu expenditur respons accord regul limit appropri allot except case provid articl involv decis overrul financi control manag board deleg power condit laid limit lai act deleg commun delegate account offic financi control court auditor empow act limit power expressli confer articl insert articl articl revenu expenditur oper manag mean integr comput system provis section ii iii titl vi appli due allow possibl requir deriv computer manag end support document remain author offic account offic purpos check signatur approv ad computer form condit implement articl determin implement rule provid articl articl replac articl financi control commiss respons check commit payment expenditur establish recoveri revenu foundat accord principl laid articl monitor carri offici mean inspect file relat expenditur revenu spot financi control assist duti assist financi control financi control consult set account system foundat access data system articl paragraph insert paragraph respons prepar financi statement provid articl paragraph ad special rule applic account offic assist account offic laid implement rule provid articl paragraph insert articl appropri transfer budget head statement expenditur author appropri carri token entri point articl replac sum reus head initi expenditur charg revenu aris refund amount paid error appropri enter statement revenu expenditur proce suppli good servic institut bodi includ refund institut bodi mission allow paid behalf insur payment receiv revenu payment connect let revenu sale public film refund tax incorpor price product servic provid foundat effect member state pursuant provis protocol privileg immun european commun revenu suppli good servic payment proce sale vehicl equip instal scientif technic apparatu equip materi replac scrap sum reus end financi year revenu collect chart account includ suspens account record reus oper revenu expenditur qt gt adjust made respect exchang differ occur budget oper final gain loss includ balanc year articl replac articl measur give rise modifi debt due foundat preced propos author offic propos financi control approv account offic provision registr mention type revenu estim amount thereof item book descript debtor regist approv financi control purpos approv financi control establish revenu book correct item propos order conform relev provis statement revenu expenditur rule appli foundat act made implement regul principl sound financi manag refer articl financi control withhold approv manag board decis state full reason therefor sole respons overrul refus decis final bind commun inform financi control manag board inform court auditor decis month compet author offic draw respect debt establish recoveri order support document financi control prior approv recoveri order receiv approv financi control regist account offic purpos approv financi control establish revenu book correct item order order conform relev provis support document order debtor correctli due date principl sound financi manag refer articl appli amount currenc sum recov correct financi control approv withheld subparagraph paragraph appli articl replac articl account offic assum respons recoveri order duli drawn exercis due dilig ensur resourc due foundat recov due date recoveri order ensur right foundat safeguard account offic inform author offic financi control revenu recov time limit laid author offic waiv recov establish debt send propos cancel financi control approv account offic inform purpos approv financi control establish waiver order conform principl sound financi manag refer articl propos concern regist account offic approv withheld manag board decis state full reason therefor sole respons overrul refus decis final bind commun inform financi control manag board inform court auditor decis month financi control find document establish debt drawn sum due recov inform manag board thereof articl replac implement condit respect paragraph determin implement rule provid articl condit ensur exact account commit author term actual articl replac articl prejudic provis articl propos commit accompani support document transmit financi control account offic show purpos expenditur estim amount involv indic currenc budget item charg descript creditor regist approv financi control accord implement rule provid articl articl point replac principl sound financi manag refer articl appli paragraph replac approv condit articl sentenc paragraph replac manag board inform court auditor decis month amend articl affect english text amend articl affect english text articl indent paragraph replac amount paid figur word express ecu nation currenc amend articl affect english text articl replac articl payment instal payment order accompani document establish creditor claim payment instal question subsequ payment order refer support document furnish repeat refer number payment order author offic grant advanc personnel provis laid regul specif therefor author offic grant advanc cover disburs effect member staff behalf foundat imprest account refer articl advanc paid approv financi control articl replac articl prejudic articl payment order prior approv financi control purpos prior approv establish payment order properli issu payment order agre commit expenditur amount thereof correct take account principl requir sound financi manag refer articl expenditur charg correct item appropri support document order paye correctli name amend articl affect english text articl paragraph replac procedur open administ account determin implement measur provid articl measur expenditur payment necessarili effect chequ post offic bank transfer order receiv joint signatur chequ post offic bank transfer order duli author offici signatur necessarili account offic assist account offic administr imprest account articl replac articl payment categori expenditur imprest account set accord implement measur provid articl account offic replenish imprest account save except case defin implement rule regul measur specif provis appoint administr imprest account natur maximum amount item expenditur incur maximum amount imprest advanc time support document produc respons administr imprest account section insert articl section iiia manag post articl establish file identifi post job descript categori post organ chart show organ depart detail task administr unit note quot abolish quot post statement revenu expenditur longer fill vacanc aris career articl replac contract purchas hire build good provis servic perform construct work write contract relat purchas build construct leas build contract conclud invit tender issu automat public tender procedur discretionari tender procedur contract made privat treati circumst refer articl contract made invoic bill cost case provid articl articl point replac contract purchas hire good provis servic build work involv amount exceed limit laid implement rule provid articl financi regul applic gener budget commun foundat bound mean enabl supplier suppli good servic question compet articl replac articl contract involv amount exceed amount laid implement rule provid articl financi regul applic gener budget commiss subject author manag board paragraph articl exceed unit account replac exceed limit laid implement rule provid articl financi regul applic gener budget commun articl replac articl contract made invoic bill cost estim good servic work exce limit laid implement rule provid articl financi regul applic gener budget commun articl replac articl conclud contract refer regul foundat compli direct adopt council implement treati respect public work suppli servic amount involv equal greater amount provid direct articl replac articl perman inventori show quantiti movabl immov properti belong foundat accord model drawn commiss movabl properti exceed specif laid implement rule provid articl enter inventori foundat carri inspect ascertain entri inventori correspond fact paragraph articl replac statement record drawn author offic authent financi control properti inventori sold free charg scrap hire miss account loss theft reason articl replac articl account ecu doubl entri method basi calendar year show revenu expenditur financi year authent support document addit currenc countri foundat seat revenu expenditur account balanc sheet drawn ecu articl replac articl chart account make clear distinct budgetari account cash account compris part account budgetari expenditur revenu show detail implement statement revenu expenditur balanc sheet account disclos asset foundat account show expect effect foundat legal oblig account make draw annual balanc asset monthli statement revenu expenditur chapter articl statement forward financi control author offic court auditor articl replac articl advanc regular advanc period examin enter suspens account settl latest financi year payment advanc advanc refer subparagraph articl settl gener rule week complet project grant articl replac articl detail condit establish oper chart account transact relat asset implement budget determin implement rule provid articl articl receiv order replac recoveri order amend affect english text paragraph ad appli neglect issu payment order justif late issu render foundat liabl civil action parti articl replac articl account offic assist account offic render liabl disciplinari action payment compens payment made disregard paragraph articl render liabl disciplinari action payment compens loss deterior moni asset document charg loss deterior result intent mistak neglig part condit respons correct execut order receiv respect administr bank post offic giro account recoveri payment made agre amount recoveri payment order effect payment parti paye entitl administr advanc fund render liabl disciplinari action payment compens case show due warrant proper document payment made effect payment parti entitl paye liabl disciplinari action payment compens respect loss deterior moni asset document charg loss deterior result intent mistak neglig part account offic assist account offic administr advanc fund insur risk aris articl foundat cover insur cost relat thereto articl replac articl liabil payment compens disciplinari action author offic account offic assist account offic administr advanc fund determin accord provis regul articl replac articl manag board draw year revenu expenditur account foundat revenu expenditur account cover revenu expenditur transact relat preced financi year submit form subdivis statement revenu expenditur revenu expenditur account preced analysi financi manag respect year question draw analysi foundat suppli detail realiz principl object refer articl articl replac articl revenu expenditur account includ tabl subdivid accord nomenclatur foundat statement revenu expenditur tabl revenu compris estim revenu financi year amend revenu estim result supplementari amend statement entitl establish financi year entitl collect preced financi year revenu collect financi year revenu carri pursuant articl amount collect end financi year cancel establish entitl statement attach tabl show balanc gross amount transact refer articl tabl show movement appropri financi year indic initi appropri amend appropri made mean transfer amend made mean supplementari amend statement final appropri financi year appropri carri articl tabl show appropri alloc financi year indic commit enter chargeabl financi year payment made chargeabl financi year sum paid close financi year appropri carri pursuant articl cancel appropri statement attach tabl show balanc gross payment aris transact refer articl tabl show appropri carri preced financi year indic amount appropri carri payment made appropri carri unus appropri cancel articl replac articl manag board draw blanc sheet asset liabil foundat decemb preced financi year statement account show movement balanc account date attach thereto balanc sheet includ asset side amount revenu collect liabil side amount expenditur chargeabl financi year enter account document submit financi control articl replac articl manag board march latest send revenu expenditur account financi analysi balanc sheet foundat preced financi year european parliament council commiss court auditor articl audit board replac court auditor articl audit board replac court auditor articl audit board replac court auditor paragraph replac foundat place dispos court auditor document conclus contract account cash materi account record support document administr document pertain thereto document relat revenu expenditur inventori list post depart court auditor audit revenu expenditur account basi record spot document data creat store magnet medium fourth paragraph replac inform suppli request court auditor seventh paragraph replac grant aid beneficiari foundat subject agreement write recipi audit carri court auditor util amount grant articl replac articl report court auditor establish accord articl eec treati govern provis court auditor transmit foundat commiss juli latest comment account balanc sheet opinion natur annual report comment remain confidenti foundat address repli court auditor simultan commiss octob latest court auditor report assess sound financi manag court step ensur repli foundat comment publish immedi comment court auditor transmit author respons give discharg foundat commiss novemb latest annual report accompani repli ensur public thereof offici journal european commun articl delet articl replac articl european parliament recommend council act qualifi major april year give discharg manag board respect implement statement revenu expenditur date met parliament council inform manag board reason postpon european parliament postpon decis give discharg manag board make effort measur facilit remov obstacl decis discharg decis cover account revenu expenditur foundat result balanc asset liabil foundat shown balanc sheet includ assess respons manag board budgetari manag past financi year financi control account comment decis give discharg manag board step act comment appear decis give discharg decemb year decis give discharg foundat report measur light comment instruct depart respons implement budget report transmit european parliament council commiss court auditor foundat give account annex revenu expenditur account financi year measur light comment appear decis give discharg support document pertain account prepar revenu expenditur account balanc sheet period year date decis give discharg respect implement statement revenu expenditur document relat transact final close longer period end year year transact final close articl replac articl manag board inform court auditor decis rule pursuant articl court auditor financi control inform appoint author offic account offic assist offic administr advanc fund act deleg appoint pursuant articl manag board transmit court auditor rule procedur adopt respect financi matter articl insert articl entri forc implement rule provid articl financi regul applic gener budget commun limit valu purpos articl articl point limit contract made privat treati ecu articl limit author manag board requir ecu paragraph articl threshold compulsori secur ecu articl limit contract made invoic bill cost ecu expenditur foundat articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state luxembourg june council presid bergstein oj regul amend regul eec page offici journal oj oj oj oj oj regul amend regul eec oj oj