Estimate of revenue and expenditure
1. The PPP body shall send to the Commission and to the other members no later than 31 January of the year preceding that in which the budget of the PPP body is to be implemented an estimate of its revenue and expenditure and the general guidelines underlying that estimate, together with a draft of the annual work programme referred to in Article 33(4). It shall be adopted by the Governing Board in accordance with the procedure provided for in the constituent act of the PPP body.
2. The estimate of revenue and expenditure of the PPP body shall include:
(a)
an estimate of the number of permanent and temporary posts, by function group and by grade, as well as of the contract staff and seconded national experts expressed in full-time equivalents, within the limits of the budget appropriations;
(b)
where there is a change in the number of persons in post, a statement justifying the request for new posts;
(c)
a quarterly estimate of cash payments and receipts;
(d)
information on the progress in the achievement of all the objectives being pursued;
(e)
the targets set for the financial year to which the estimate relates, indicating any specific budgetary needs dedicated to achieving these targets;
(f)
the administrative costs and the implemented budget of the PPP body in the preceding financial year;
(g)
the amount of financial contributions made in year N-1 by the members and the value of contributions in kind made by the members, other than the Union;
(h)
information on the unused appropriations that are entered in the estimate of revenue and expenditure per year in accordance with Article 6(5).
Establishment of the budget
1. The budget of the PPP body and the staff establishment plan, including the number of permanent and temporary posts by function group and by grade and complemented with the number of contract staff and of seconded national experts expressed in full-time equivalents, shall be adopted by the governing board in accordance with the constituent act of the PPP body. Detailed provisions may be laid down in the financial rules of the PPP body. Any amendment to the budget of the PPP body, including the establishment plan, shall be the subject of an amending budget of the PPP body adopted by the same procedure as the initial budget of the PPP body. The budget of the PPP body and, where appropriate, the amending budgets of the PPP body shall be adapted in order to take into account the amount of the Union contribution as laid down in the budget of the Union. The annual budget for a particular year shall be adopted by the end of the previous year.
2. The budget of the PPP body shall consist of a statement of revenue and a statement of expenditure.
3. The budget of the PPP body shall show:
(a)
in the statement of revenue:
(i)
the estimated revenue of the PPP body for the financial year concerned (‘year N’);
(ii)
the estimated revenue for year N-1 and the revenue for year N-2;
(iii)
appropriate remarks on each revenue line;
(b)
in the statement of expenditure:
(i)
the commitment and payment appropriations for year N;
(ii)
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 PPP body of year N;
(iii)
a summary statement of the schedule of payments due in subsequent financial years to meet budget commitments entered into in earlier financial years;
(iv)
appropriate remarks on each subdivision.
4. The establishment plan 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. The same information shall be shown for temporary posts, as well as for contract staff and seconded national experts.
