Report on budgetary and financial management accompanying the Community accounts. Financial year 2009.

Abstract

Article 128 of the Financial Regulation applicable to the general budget of the European Communities stipulates that the provisional consolidated accounts shall be accompanied by the report of each institution and body on budgetary and financial management during the year. The present report analyses the appropriations managed by the European Commission in 2009, i.e. the operational appropriations of the European Union and the administrative appropriations of the Commission (including pensions of other institutions). The administrative appropriations of other institutions are included in some consolidated summary tables. The Financial Regulation sets out the provisions on including a transfer summary per budget line (Article 122.2) and a list of consolidated recoveries (Article 72 together with Article 81 of the Implementation rules) to the current report. These are presented as Annexes I and II. The analysis follows the European communities' accounting rule 16 on the presentation of budget information in annual accounts, based on the International Public Sector Accounting Standard (IPSAS) 24 "Presentation of Budget Information in Financial Statements" issued by the International Public Sector Accounting Standards Board (IPSASB) in December 2006. According to this rule, the comparison of budget and actual amounts shall present separately, for each financial perspective heading the original and final budget amounts. Changes approved by the budgetary authority to revise the original budget and the actual implemented amounts shall be explained on a comparable basis.