CHAPTER 2

The budget of the Union body shall consist of a statement of revenue and a statement of expenditure. In so far as it is justified by the nature of the Union body’s activities, the statement of expenditure must be set out on the basis of a nomenclature with a classification by purpose. That nomenclature shall be determined by the Union body and shall make a clear distinction between administrative appropriations and operating appropriations. The budget of the Union body shall show: in the statement of revenue: the estimated revenue of the Union body for the financial year concerned (‘year N’); the estimated revenue for the preceding financial year and the revenue for year N–2; appropriate remarks on each revenue line; in the statement of expenditure: the commitment and payment appropriations for year N; the commitment and payment appropriations for the preceding financial year, and the expenditure committed and the expenditure paid in year N–2 — the latter also expressed as a percentage of the budget of the Union body of year N; a summary statement of the schedule of payments due in subsequent financial years to meet budget commitments entered into in earlier financial years; appropriate remarks on each subdivision. The establishment plan referred to in Article 33 shall show next to the number of posts authorised for the financial year, the number authorised for the preceding year and the number of posts actually filled. It shall constitute an absolute limit for the Union body. No appointment may be made in excess of the limit set. However, save in the case of grades AD 16, AD 15, AD 14 and AD 13, the management board may modify the establishment plan by up to 10 % of posts authorised, subject to the following conditions: the volume of staff appropriations corresponding to a full financial year is not affected; the limit of the total number of posts authorised by the establishment plan is not exceeded; the Union body has taken part in a benchmarking exercise with other bodies of the Union as initiated by the Commission’s staff screening exercise. By derogation from the second subparagraph of paragraph 1, the effects of part-time work authorised by the appointing authority in accordance with the Staff Regulations may be offset by other appointments. Where a staff member requests the withdrawal of the authorisation before expiry of the granted period, the Union body shall take appropriate measures to respect the limit referred to in point (b) of the second subparagraph of paragraph 1 as soon as possible.

← art_34__text_1 · All articles · Article 35 →

Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.