Budget & Finance
The budget and finance of the Agency for Support for BEREC (BEREC Office) is governed by Regulation (EU) 2018/1971 of the European Parliament and of the Council of 11 December 2018 establishing the Body of European Regulators for Electronic Communications (BEREC) and the Agency for Support for BEREC (BEREC Office) – the ‘BEREC Regulation’ – and Decision No MB/2019/13 of the Management Board of the BEREC Office on the financial regulation applicable to the BEREC Office – the ‘Financial Regulation’.
Financial Regulation, budget and accounts
The BEREC Regulation, together with the Financial Regulation, forms the legal basis for the implementation of the BEREC Office budget and for the introduction of a sound financial management system.
The initial and amended budgets provide information on the approved budget for one financial year, while the final accounts of the BEREC Office provide information on its financial performance within the respective financial year.
The BEREC Office budget is implemented by the Director.
Financial year 2023
Consult the documents of the BEREC Office budget for previous periods.
The Authorising Officer of the BEREC Office is responsible for implementing the revenue and expenditure and for ensuring that the requirements of legality and regularity are complied with.
The expenditure is implemented through the budget and legal commitments on the basis of which the respective expenditure is subsequently validated and the necessary payments are authorised. In certain cases, the preliminary implementation of appropriations is also possible.
The Authorising Officer transmits the final accounts, accompanied by the opinion of the Management Board (MB) to the European Parliament (EP), the European Council (Council), the European Commission (EC) and the European Court of Auditors (ECA).
The Director of the BEREC Office acts as the Authorising Officer.
The Accounting Officer of the BEREC Office is appointed by its MB.
The Accounting Officer, acting on their own responsibility, draws up the final accounts of the BEREC Office and transmits them, for opinion, to the MB.
The main responsibilities of the Accounting Officer include:
- proper implementation of payments, collection of revenue and recovery of amounts established as being receivable;
- keeping, preparing and presenting the accounts of the BEREC Office;
- implementing the accounting rules and methods and the chart of accounts in accordance with the provisions adopted by the EC’s Accounting Officer;
- laying down and validating the accounting systems and, where appropriate, validating the systems laid down by the Authorising Officer to supply or justify accounting information; the Accounting Officer is empowered to verify the respect of validation criteria;
- treasury management.
By 1 March of each year, following the completion of the previous financial year, the BEREC Office’s Accounting Officer has the responsibility of forwarding the provisional accounts accompanied by the report on budgetary and financial management during the financial year to the EC’s Accounting Officer and the ECA.
The BEREC Office’s Accounting Officer is currently the EC’s Accounting Officer, who was appointed on 18 April 2016 by Decision No MC/2016/03 on the termination of the appointment of the Interim Accounting Officer and on the appointment of the Commission Accounting Officer as the BEREC Office Accounting Officer.