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Administrative Law and Policy of the European Union$
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Herwig C.H. Hofmann, Gerard C. Rowe, and Alexander H. Türk

Print publication date: 2011

Print ISBN-13: 9780199286485

Published to Oxford Scholarship Online: January 2012

DOI: 10.1093/acprof:oso/9780199286485.001.0001

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Budget Implementation and Programme Management

Budget Implementation and Programme Management

(p.332) 10 Budget Implementation and Programme Management
Administrative Law and Policy of the European Union

Herwig C.H. Hofmann

Gerard C. Rowe

Alexander H. TÜrk

Oxford University Press

This chapter discusses the implementation of the budget, including the supervision of expenditure by numerous recipients of EU moneys. The presently applicable Financial Regulation (Council Regulation 1605/2002), emanating from a reform process established a new framework for financial management of Union programmes, including inter alia provisions on budget implementation methods. Article 53 stipulates that the budget can be implemented in a number of ways: on a centralized basis; through shared or decentralized management; and through joint management with international organizations. Centralized administration allows the Commission to implement the budget directly through its own departments or indirectly though limited delegation to third parties. Shared management involves delegation of implementational tasks to Member States, particularly in relation to the European Agricultural Guarantee Fund and the Structural Funds. In the case of decentralized management, tasks of implementation are delegated to third countries subject to the conditions laid down in Article 56 and Part Two, Title IV of the Financial Regulation. Where the budget is implemented by joint management, certain implementing tasks are delegated to international organizations, which have to provide, in their accounting, audit, internal control, and procurement procedures, standards which offer guarantees equivalent to internationally accepted standards.

Keywords:   public administration, public finance, financial regulation, financial management, centralized administration, decentralized management, joint management

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