Traduction de «Imputation budgétaire de la dépense » (Français → Anglais) :

4. Underlines that according to Article 6 of the SESAR Financial Rules, no expenditure may be committed or authorised in excess of the appropriations authorised by the budget; is seriously concerned that for two budget headings – administrative expenditure, studies and development – authorised expenditure exceeded budgetary appropriations by 11 % and 9 % respectively; takes note that the Joint Undertaking considers that it can only enter the total payment appropriations once into the overall budget for 2007-2016, in order to avoid exceeding the total budget ceiling by the end of the SESAR development phase in 2016; reminds the Joint U ...[+++]ndertaking that it must comply with its own Financial Rules and expects that authorised expenditure exceeding budgetary appropriations shall not occur in future financial years;

5. Considers it a matter for concern that the Court of Auditors has again noted a high number of budget transfers in 2008 (52 in 2008 and 32 in 2007); notes the Agency's reply mentioning that the transfers for the purpose of administrative expenditure were limited to the period 2008-2009 because of the Agency's move to its final offices; is concerned, in particular, that more than EUR 2 000 000 of appropriations for personnel expenditure was transferred to administrative expenditure budget lines between June and November 2008, which made it possible to increase the amount of appropriations carried forward to 2009 and reduce the amount to be repaid to the Commission; notes, nevertheless, the reply by the Agency, which undertakes to contin ...[+++]ue its effort to improve its planning and monitoring and consequently to reduce the number of budgetary modifications;

5. Considers it a matter for concern that the Court of Auditors has again noted a high number of budget transfers in 2008 (52 in 2008 and 32 in 2007); notes the Agency's reply mentioning that the transfers for the purpose of administrative expenditure were limited to the period 2008-2009 because of the Agency's move to its final offices; is concerned, in particular, that more than EUR 2 000 000 of appropriations for personnel expenditure was transferred to administrative expenditure budget lines between June and November 2008, which made it possible to increase the amount of appropriations carried forward to 2009 and reduce the amount to be repaid to the Commission; notes, nevertheless, the reply by the Agency, which undertakes to contin ...[+++]ue its effort to improve its planning and monitoring and consequently to reduce the number of budgetary modifications;

38. Wishes to see administrative expenditure at more efficient levels compared to operational expenditure; believes the effectiveness of the EU's public administration is essential in achieving the best use of the EU budget; has in the previous budget year reduced administrative expenditure compared to operational expenditure and invites the Commission to continue in this direction;

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 32006Q0614(01) - EN - Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management - Declarations - INTERINSTITUTIONAL AGREEMENT // Financial Framework 2007-2013 // Interinstitutional collaboration in the budgetary sector // Classification of expenditure // Financing of expenditure deriving from fisheries agreements // DECLARATIONS

The purpose of the financial controller's approval is to establish that the appropriations are available and that the expenditure is consistent with the relevant legislation and correctly charged to the budget.