EU budget management modes

The EU budget can be managed in three different ways: directly by the European Commission, jointly by the European Commission and national authorities, or indirectly by other bodies inside or outside the EU.

Compliance audit; Financial audit; Opinion; Performance audit; Review

Concept

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[toc-this] Whilst the Commission is responsible for the overall implementation of the budget, the

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provides for three different management methods:

directly by its departments (under responsibility of the Commission's Directorates-General) including staff in the Union delegations or through executive agencies; this method is used mainly in the area of external actions and administrative expenditure;
by shared management; shared management involves the delegation of implementation tasks to member states and mainly concerns expenditure on agricultural and structural operations;
by indirect management with third countries or their designated bodies, international organisations, European Investment Bank, European Investment Fund, and
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; this method involves the delegation of implementation tasks to beneficiary countries and international organisations, generally in the area of external actions, or to EU agencies and public- or private-sector bodies, notably in the area of internal policies.

Each method involves a different allocation of roles and responsibilities for the implementation of the budget, which should be carefully taken into account when planning, undertaking and reporting any audit or other task. [/toc-this]

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Last Modified: 04/11/2021 11:34 Tags:

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EU budget management modes

EU budget management modes