TITLE III

The financial programming referred to in Article 38 of the Financial Regulation shall be structured by category of expenditure, policy area and budget line. The complete financial programming shall cover all categories of expenditure with the exception of agriculture, cohesion policy and administration for which only summary data shall be provided. Draft amending budgets shall be accompanied by statements of grounds and the information on the implementation of the budget for the preceding and current financial years available at the time of their establishment. The budget nomenclature shall comply with the principles of specification, transparency and sound financial management. It shall provide clarity and transparency necessary for the budgetary process, facilitating the identification of the main objectives as reflected in the relevant legal bases, making possible choices on political priorities and enabling efficient and effective implementation. For the purposes of establishing the budget, actual expenditure in the last financial year for which the accounts have been closed shall be determined as follows: in commitments: commitments entered in the accounts during the financial year against appropriations for that financial year as defined in Article 3; in payments: payments made during the financial year, that is to say, for which a payment order has been sent to the bank, against appropriations for that financial year as defined in Article 3. The budget remarks shall include: the references of the basic act, where one exists; all appropriate explanations concerning the nature and purpose of the appropriations. The staff of the Supply Agency shall appear separately in the Commission establishment plan.

← art_22__text_4 · All articles · Article 23 →

Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.