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Presentation of the
Directorate-General
Mission
Organisation chart
For more detailed information, see the "Financial Programming and Budget" site.

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 The mission of the Directorate-General for Budget

The six main tasks in the Budget Directorate-General’s mission are:

  • Securing from the budgetary authority- - the resources needed to implement the European Union's policies, on the basis of an effective financial programming. The Budget DG ensures that orientation debates on new policy initiatives and/or legislative actions take into account the budgetary dimensions and that the planning of spending includes at every stage consideration of identified priorities, long term programmes, new policy directions and the management of the inevitable unforeseen developments. This means keeping Community spending within the medium term financial perspective and ensuring the smooth operation of the annual budgetary procedure through a constructive dialogue between the institutions. The Budget DG thus prepares the budgetary proposals presented by the Commission and follows them through until adoption by the budgetary authority, the European Parliament and the Council of Ministers. It also allocates resources to the Commission Directorates General and Services.
  • Managing the budgetary regulatory framework. The Directorate-General puts forward proposals and implements the regulatory framework for the establishment, the implementation and the control of the budget.
  • Implementing both revenue and expenditure in the budget, in compliance with the regulatory framework. As authorising officer for own resources, the Budget DG manages financial flows with Member States and checks that own resources are properly collected. Under the responsibility of the Commission's Accounting Officer, the Budget DG ensures the execution of payments for all authorised Commission expenditure and of recovery orders.
  • Drawing up the annual accounts of the institutions. Annual financial statements of all institutions of the Union are prepared under the authority of the Budget DG on the basis of a modern accounting framework meeting generally accepted international standards and backed up by an efficient and reliable information system.
  • Promoting sound financial management within Commission services. Thanks to its advice and training function, and by providing control and management tools, the Budget DG offers Commission services both the framework and the instruments needed for strict and efficient financial management.
  • Reporting on the implementation of the budget and progressing towards the granting of a positive Declaration of Assurance (DAS) by the Court of Auditors. The Budget DG coordinates the arrangements linked to the discharge procedure (relations with the Court of Auditors, the Council and the European Parliament.) It thus proposes analyses and ideas concerning the management of community funds to its main interlocutors with the aim of facilitating the granting of a positive DAS by the Court of Auditors.