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Financial management

Accounting framework

EU accounting rules The European Union accounting rules are based on the International Public Sector Accounting Standards (IPSAS). These rules are applicable to all entities consolidated in the European Union’s annual accounts. The current rules in force are presented below:
Rule [1]  [2]  [3]  [4]  [5]  [6]  [7]  [8]  [9]  [10]  [11]  [12]  [13]  [14]  [15]  [16]  [17]  [18] 

Early Warning System

Early Warning System – identifies bodies and individuals representing financial and other risks to the EU, so the Commission can take precautionary measures.

Décision

Commission Decision on the Early Warning System (EWS)

C(2004)193 de en fr
Annex - Press release -
Description -
Authorising officers and executive agencies Commission Decision on the Early Warning System for the use of authorising officers of the Commission and the executive agencies
Official Journal L344 of 20.12.2008 bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv
Annex - Press release -
Description -

Central exclusion database

Central Exclusion Database – database of all bodies and individuals excluded from EU funding for various reasons:insolvent entities, final court judgements for fraud, corruption, decisions of a contracting authority for grave professional misconduct, conflict of interest.

Regulation Commission Regulation (EC, Euratom) on the central exclusion database
Official Journal L344 of 20.12.2008 bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv
Annex - Press release -
Description -

Streamlining financial rules

Streamlining financial rules and accelerating budget implementation Communication from Mrs Grybauskaite in agreement with the President to the Commission: Streamlining financial rules and accelerating budget implementation to help economic recovery
SEC(2009) 477 final of 8/04/2009 de en fr
Annex - Press release -
Description -
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