Translation of "dépense de l'exercice " (French → English) :

current expenditure

front-end loading of government expenditures

actual expenditure during a financial year

estimates of all the Office's revenue and expenditure shall be prepared for each financial year

an estimate of the Office's revenue and expenditure for the following year

EU expenditure [ Community expenditure | EC budgetary expenditure | European Union expenditure ]

year-end audit | balance sheet audit

prior period adjustments | prior year adjustments

2. Insists that, despite the economic crisis and the spending rationalisation, the financial year 2013 is a bridge year to the new multiannual financial framework; consequently, the 2013 budget needs to be adequate as a prerequisite for the financial framework for 2014-2020;

The surplus and the unspent commitments of the previous budgetary years of the current multi-annual financial framework as well as decommitted appropriations shall be entered in the reserve for payments and commitments.

3. Emphasises the fact that the financial implications of the European elections and the turnover of Members and their assistants during the changeover between legislative terms are of an exceptional nature and recognises the efforts already made to accommodate those one-off costs within the budget; regrets that those additional costs must be borne in one single budget year and asks the Secretary General to identify a way of ensuring that those costs are spread over the lifetime of the parliamentary term in future; believes, however, that further efforts must be made to implement further changes, savings and structural reforms, includi ...[+++]ng using the possibilities of the Financial Regulation, with the ambition of keeping the budget increase closer to the rate of inflation;

13. Welcomes the fact that the financial impact of irregularities, as estimated by the Commission, was 27% lower than in 2007; notes, with regard to the legality and regularity of underlying transactions, that the error rate quoted for the cohesion policy area in the Court of Auditors' 2008 Statement of Assurance (DAS) remains above 5%; is concerned that Italy, Poland, the United Kingdom and Spain reported the largest amount of irregularities; welcomes, at the same time, the good collaboration initiated by some of these Member States with the Commission to resolve these problems and trusts that the other Member States will do likewise; points out that, as highlighted by the Court of Auditors, structural actions are the spending area with th ...[+++]e most stringent rules and most complex management procedures in the EU budget and that, as noted by the Commission, finding a high number of financial irregularities in one Member State does not necessarily imply a higher number of errors and instances of fraud than in other Member States but may be the result of more thorough and stringent controls; points out, also, that the Court of Auditors' report on implementation of the 2008 Budget does not take into account the 2007-2013 programming period, for which new administration and control systems for spending have been introduced; notes the high incidence of errors linked to ineligible spending and breaches of the rules on public procurement and considers it advisable, therefore, for the Commission to introduce precautionary guidelines for the Member States and local authorities to clarify how these rules are to be applied and to avoid the managing authority replacing expenditure refused by the Commission as ineligible with new expenditure that is also ineligible;