Traduction de «Principe de la spécialité budgétaire » (Français → Anglais) :

(3) The establishment and implementation of the budget should respect the four fundamental principles of budgetary law (unity, universality, specification, annuality), and the principles of budget accuracy, equilibrium, unit of account, sound financial management and transparency.

The Council wishes the recasting of the Financial Regulation to be an opportunity, in the first place, of asserting with greater force and defining with greater precision the four traditional principles of budgetary law (unity, universality, specification and annuality), so that they can be applied more rigorously.

4. Status of the Community's public finances This subject has to be considered in the light of the progress made since the adoption of interinstitutional agreement proposed by the Commission in 1986, which has brought home a number of lessons: (a) the need to reconsider the distinction between compulsory and non-compulsory expenditure, so as to combine the retention of certain guarantees with greater flexibility in budget management; - 15 - (b) the need to restore the institutional balance to allow the Commission to play its full part in the budgetary process; (c) the possibility of Parliament being given some influence on a limited po ...[+++]rtion of revenue to increase not only its powers but also its responsibility towards electors (d) incorporation of the principles of budgetary discipline into the Treaty.

The main factor which conditions Tempus budgetary arrangements is the fact that the programme is an integral part of PHARE in the 11 partner countries of Central and Eastern Europe.

The aim of the reforms proposed by the Commission in the negotiations on political union is to: - strengthen the powers of the European Parliament, in particular by granting it the "last say" on expenditure when the annual budget is being drawn up; - enshrine the principles of budgetary discipline in the Treaty (multiannual planning, setting of ceilings); - ensure a more efficient budgetary procedure which would be considerably simplified and consolidated; improve the ability of the Community to react in budgetary terms to internat ...[+++]ional developments; - ensure that all the Community's essential expenditure is fully included in the budget (at present neither the EDF nor borrowings and loans form part of the EEC budget); - introduce into the Treaty a provision stipulating that the Community's own resources can "include one or more Community taxes" (the idea here is to establish the principle, not to put forward proposals for a specific tax).

The Main Estimates are further categorized as between budgetary and non-budgetary authorities.