BEREC

FINANCIAL REGULATION, BUDGET AND ACCOUNTS


 

The BEREC Regulation together with the financial regulation of the BEREC Office forms the legal basis for the implementation of the BEREC Office budget and for the introduction of a sound financial management system. The initial and amended budgets provide information on the approved budget for one financial year, while the final accounts of the BEREC Office provide information on its financial performance within the respective financial year.

The BEREC Office budget is implemented by the Administrative Manager, who acts as an authorising officer and who is in charge of drawing up the final accounts of the Office.

The preparation of a preliminary draft budget, the final budget of the Office, as well as the supervision of the execution of the budget is entrusted to the Management Committee of the Office.

Financial year 2018

Financial year 2017

Financial year 2016

Financial year 2015

Financial year 2014

Financial year 2013

Financial year 2012

Financial year 2011

 

Authorising Officer

The authorising officer of the BEREC Office is responsible for implementing the revenue and expenditure and for ensuring that the requirements of legality and regularity are complied with.

The expenditure is implemented through budget and legal commitments on the basis of which afterword the respective expenditure is validated and the necessary payments are authorised. In certain cases preliminary implementation of appropriations is also possible.

The Authorising Officer, acting on his or her own responsibility, draws up the final accounts of the BEREC Office and transmits them, for opinion, to the Management Committee.

The Authorising Officer transmits the final accounts, accompanied by the opinion of the Management Committee to the European Parliament, the Council, the Commission and the Court of Auditors.

The current Administrative Manager and Authorising Officer of the BEREC Office is Mr László IGNÉCZI, appointed by a decision of the Management Committee in 2014.

 

Accounting Officer

The Accounting Officer of the BEREC Office is appointed by its Management Committee.

The main responsibilities of the accounting officer include:

  • Proper implementation of payments, collection of revenue and recovery of amounts established as being receivable;

  • Keeping, preparing and presenting the accounts of the Office;

  • Implementing the accounting rules and methods and the chart of accounts in accordance with the provisions adopted by the Commission's accounting officer;

  • Laying down and validating the accounting systems and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information; the accounting officer shall be empowered to verify the respect of validation criteria;

  • Treasury management.

By 1 March following the completion of each financial year, the BEREC Office Accounting Officer has the responsibility to forward to the Commission’s accounting officer and the Court of Auditors the provisional accounts accompanied by the report on budgetary and financial management over the financial year.

The Accounting Officer of the BEREC Office currently is the Accounting Officer of the European Commission who was appointed on 18 April 2016 with Decision of the Management Committee MC/2016/03.