Financial Regulations of the Council of Europe

E253747

The Financial Regulations of the Council of Europe are the internal legal and procedural rules that govern how the Council’s budget is prepared, managed, controlled, and reported.

All labels observed (1)

Label Occurrences
Financial Regulations of the Council of Europe canonical 1

How this entity was disambiguated

Statements (48)

Predicate Object
instanceOf administrative law instrument
budgetary framework
financial regulation
internal rule
adoptedBy Committee of Ministers of the Council of Europe
aimsTo ensure accountability for use of resources
ensure sound financial management
ensure transparency of budgetary processes
prevent misuse of funds
appliesPrinciple annuality of the budget
sound financial management
specification of appropriations
unity of the budget
universality of the budget
appliesTo Council of Europe
basedOn Statute of the Council of Europe
bindingOn Secretariat of the Council of Europe
surface form: Council of Europe Secretariat

Council of Europe
surface form: Council of Europe organs

Council of Europe partial agreements when specified
covers extra-budgetary resources when specified
management of assets and liabilities
ordinary budget of the Council of Europe
procurement and contracting procedures related to financial management
defines roles and responsibilities in budget implementation
roles and responsibilities in budget preparation
roles and responsibilities in internal financial control
rules for accounting records
rules for authorisation of expenditure
rules for collection of revenue
rules for commitment of expenditure
rules for external audit arrangements
rules for financial statements
rules for internal audit arrangements
rules for payment of expenditure
governs accounting of the budget of the Council of Europe
control of the budget of the Council of Europe
execution of the budget of the Council of Europe
financial reporting of the Council of Europe
management of the budget of the Council of Europe
preparation of the budget of the Council of Europe
implementedBy Secretary General of the Council of Europe
legalBasisFor internal financial management procedures of the Council of Europe
monitoredBy external auditors of the Council of Europe
internal control mechanisms of the Council of Europe
requires annual budget to be prepared
presentation of financial statements
submission of accounts to external auditors
subjectTo amendment by the Committee of Ministers

How these facts were elicited

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Secretariat of the Council of Europe follows Financial Regulations of the Council of Europe