Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
For the purposes of this Financial Regulation, the "budget" is the instrument which sets out forecasts of, and authorises in advance, for each financial year, the revenue and expenditure required to meet the obligations arising under the contracts referred to in Decision 1999/870/EC.
This Financial Regulation lays down detailed rules for the conclusion of contracts relating to Sisnet and for the establishment and implementation of the budget required in relation to such contracts.
1. The budget shall be subdivided into titles covering the budget relating to the preparatory steps leading to the conclusion of the contracts in question, including any costs incurred during the preparation of the call for tenders in respect of Sisnet, the installation budget and the operating budget for the Sisnet. If necessary, each title shall be subdivided into chapters and articles. 2. Appropriations opened under each title may not be assigned to other expenditure titles.
The budget appropriations shall be used in accordance with the principles of sound financial management, and in particular those of economy and cost-effectiveness.
No revenue shall be collected and no expenditure effected unless credited to, or charged against, an article in the budget. Without prejudice to Article 17, no expenditure may be committed or authorised in excess of the authorised appropriations.
1. Subject to Article 17, all revenue and expenditure shall be entered in full in the budget and in the accounts without any adjustment against each other. Total revenue shall cover total expenditure. 2. The financial year shall run from 1 January to 31 December. 3. Any budget contributions by the States referred to in Article 25 paid before the beginning of the financial year which they concern shall be credited to the budget for that financial year. 4. The expenditure of a financial year shall be entered in the accounts for that year on the basis of expenditure for which the financial controller received authorisation no later than 31 December and for which the corresponding payments were made by the accounting officer before the following 15 January. 5. The allotted appropriations may be used solely to cover expenditure properly entered into and paid under the financial year for which they were granted, save as otherwise provided in Article 7, and to cover the debts relating to preceding financial years for which no appropriation was carried forward.
1. The following rules shall govern the utilisation of appropriations: (a) appropriations still uncommitted at the end of the financial year for which they were entered shall, as a rule, lapse; (b) appropriations in respect of payments still outstanding at 31 December by virtue of commitments duly entered into between 1 January and 31 December shall be carried over automatically to the next financial year only. 2. Notwithstanding paragraph 1, the Deputy Secretary-General of the Council may forward to the Schengen Information System Working Group, hereafter referred to as the "SIS Working Group", before 31 January, duly substantiated requests to carry over to the next financial year appropriations not committed at 31 December, when the appropriations provided for the headings concerned in the budget for the following financial year do not cover requirements. The carry-over of such appropriations may be proposed only for exceptional reasons. In exercising his powers to implement the budget, the Deputy Secretary-General shall, depending on management requirements, endeavour to use first the appropriations authorised for the current financial year and not use the appropriations carried over until the former are exhausted. The SIS Working Group shall act on such requests for carrying-over by 1 March at the latest. 3. Appropriations carried over from one financial year to the following lapse if still uncommitted at the end of the financial year to which they were carried over. 4. A list of the appropriations to be carried forward automatically pursuant to paragraph 1(b) shall be forwarded to the SIS Working Group for information before 1 March. 5. For the purpose of implementing the budget, the utilisation of appropriations carried forward shall be shown separately, for each budget item, in the accounts for the current financial year. CHAPTER II Establishment of the budget
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