Prepaid Expenses and Deferred Charges

prepaid expenses [ prepayments | short-term prepayments | short term prepayments ]

deferral | deferred asset | deferred charge | deferred expenditure | prepaid expense | prepayments

expenses paid in advance | prepaid expenses

prepaid expenses | prepayments | short-term prepayments

prepaid expenses | prepayments | short-term prepayment

expense paid in advance | income received in advance | prepaid expenses | prepayments | short-term prepayments

deferred charge [ deferred asset | deferred cost | deferred debit | deferred expense | long-term prepayment ]

44. Regrets that until now the GEA is considered as a lump-sum amount and that there are no precise rules for the expenditures that may be covered by the allowance; is astonished that Members do not have to account for the way they have used the allowance and that for Members who wish to do so, verification of their accounts by the Internal Auditor of Parliament is not possible; calls for further clarifications in respect of the type of expenditure the GEA is to be used for and for the introduction of obligatory annual reporting by the Members of t ...[+++]heir expenditures paid out of the GEA, or, failing that, for at least opening a procedure for verification of the Members' accounts on a voluntary basis;

5. Acknowledges that the level of committed appropriations carried over decreased from 19,64 % in 2012 to 11,60 % in 2013; notes with concern that the level of carry-overs of committed appropriations was still high at 41 % for Title II (administrative expenditure); acknowledges that these carry-overs are mainly related to planned modifications of the building late in the year and other administrative costs for which invoices had not been received at year-end; calls on the Office to increase its efforts to reduce future carry-overs;

5. Acknowledges that the level of committed appropriations carried over decreased from 19,64 % in 2012 to 11,60 % in 2013; notes with concern that the level of carry-overs of committed appropriations was still high at 41 % for Title II (administrative expenditure); acknowledges that these carry-overs are mainly related to planned modifications of the building late in the year and other administrative costs for which invoices had not been received at year-end; calls on the Office to increase its efforts to reduce future carry-overs;

4. Notes with concern that the committed appropriations of EUR 3 200 000 have been carried over, representing 65,13 % of the total committed appropriations for the period of financial autonomy; reminds the Office that a high level of carry-overs is at odds with the budgetary principle of annuality; invites the Office to therefore improve its performance in this regard; acknowledges, however, that the carry-overs are mostly related to invoices not yet received or paid at the end of the year and to pending reimbursements for costs relating to experts; acknowledges, moreover, that approximately EUR 800 000 concern refurbishment work carried out at the Office’s premises in 2012, for which the payments ...[+++] will be made following final acceptance;