Financial Regulation, budget and accounts

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The BEREC Regulation together with the financial regulation of the BEREC Office 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

BEREC Office budget documents for period of 2011-2022 please consult here.

Authorising Officer

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 budget and legal commitments on the basis of which afterword the respective expenditure is validated and the necessary payments are authorised. In certain cases preliminary implementation of appropriations is also possible.

The Authorising Officer transmits the final accounts, accompanied by the opinion of the Management Board to the European Parliament, the Council, the Commission and the Court of Auditors.

The Director of the BEREC Office acts as the Authorising Officer. 

Accounting Officer

The Accounting Officer of the BEREC Office is appointed by its Management Board.

The Accounting Officer, acting on his or her own responsibility, draws up the final accounts of the BEREC Office and transmits them, for opinion, to the Management Board.

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 Office;

  • Implementing the accounting rules and methods and the chart of accounts in accordance with the provisions adopted by the Commission's accounting officer;

  • Laying down and validating the accounting systems and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information; the accounting officer shall be empowered to verify the respect of validation criteria;

  • Treasury management.

By 1 March following the completion of each financial year, the BEREC Office Accounting Officer has the responsibility to forward to the Commission’s accounting officer and the Court of Auditors the provisional accounts accompanied by the report on budgetary and financial management over the financial year.

The Accounting Officer of the BEREC Office currently is the Accounting Officer of the European Commission who was appointed on 18 April 2016 with Decision of the Management Board MC/2016/03.