1 Amendments of Petri SARVAMAA related to 2015/2205(DEC)
Amendment 1 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Recalls that the principle of annuality is one of the three basic accounting principles, together with unity and balance, which are indispensable to ensuring the efficient implementation of the Union budget; takes note from the Court’s summary that an elevated level of carry- overs of committed appropriations remains the most frequent issue of the budgetary and financial management affecting 28 agencies; points out, however, that carry- overs are often unavoidable due topartly or fully justified by the multiannual nature of the agencies’ operational programmes and do not necessarily indicate weaknesses in budget planning and implementation, nor are they always at odds with the budgetary principle of annuality; welcomacknowledges the fact that the carry-overs resulting from these operational programmes are largelyin many cases planned in advance by the agencies and communicated to the Court of Auditors, which facilitates the explicit distinction between planned and unplanned carry- overs;