Explore European Union Legislation by Asking a Legal Question
assisted-checkbox
filter-instruction-1
positive-filters
negative-filters
act-filter tabs-all
parameters-title
query
assisted-checkbox: ✅
result-title
total 1
Council Regulation (EU) 2018/1877 of 26 November 2018 on the financial regulation applicable to the 11th European Development Fund, and repealing Regulation (EU) 2015/323 article 39 CELEX: 32018R1877 Report on financial implementation
1. The report on financial implementation shall be prepared by the responsible authorising officer and transmitted to the accounting officer by 15 March for inclusion in the 11th EDF accounts. It shall present a true and fair view of the revenue and expenditure operations from 11th EDF resources. It shall be presented in millions of euros and shall comprise: (a) the financial outturn account, which sets out all financial operations for the year in terms of revenue and expenditure; (b) the annex to the financial outturn account, which shall supplement and comment on the information given in that account. 2. The financial outturn account shall contain the following: (a) a table describing changes over the preceding financial year in the allocations; (b) a table showing by allocation the total commitments, assigned funds and payments effected during the financial year and aggregate totals since the opening of the 11th EDF. |