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dc.contributor.authorEU Commission
dc.date.accessioned2020-04-07T12:48:21Z
dc.date.available2020-04-07T12:48:21Z
dc.date.issued2010
dc.identifier.urihttps://ketlib.lib.unipi.gr/xmlui/handle/ket/1629
dc.descriptionhttp://aei.pitt.edu/id/eprint/42489
dc.descriptionBook
dc.description.abstractArticle 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 2010, 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 Implementing Rules) with the current report. These are presented as Annexes I and II. The analysis follows the European Union's accounting rule No 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 the budget and actual implementation shall be presented, for each heading of the multiannual financial framework separately, on the basis of both the original and the final budget amounts. Changes approved by the Budget Authority (BA) to revise the original budget and the actual implemented amounts shall also be explained.
dc.format.extent138p.
dc.language.isoen
dc.publisherEU Commission
dc.subjectBudgets and Financing
dc.titleReport on budgetary and financial management accompanying the Community accounts. Financial year 2010.
dc.typeWorking Document


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