- 1. INTRODUCTION
- 1.1. Definition and context
- 1.2. Different modes of operation
- 1.2.1. Central operations
- 1.2.2. Public commissioned operations
- 1.2.3. Private commissioned operations (EDF only)
- 1.3. Main characteristics
- 1.4. Roles and responsibilities
- 1.4.1. Imprest administrator
- 1.4.2. Imprest accounting officer
- 1.4.3. Steering committee
- 1.5. Financial Management
- 2. PREPARATION OF PROGRAMME ESTIMATES
- 2.1. Financing agreement
- 2.2. Contracting deadline
- 2.3. Drawing up the programme estimate
- 2.3.1. Types of commitments (imprest-specific) to be recorded in the DG DEVCO online accounting system
- 2.3.2. Types of authorised expenditure
- 2.3.3. Types of programme estimates
- 2.3.4. Duration of programme estimates
- 2.3.5. Sources of funding for programme estimates
- 2.3.6. Contents of the programme estimate
- 2.3.7. Bank account(s)
- 2.3.8. Petty cash
- 2.3.9. Calculation of the pre-financing instalments
- 2.3.10. Start-up programme estimate (optional)
- 2.4. Authorisation and signing of both operational and start-up programme estimate
- 2.4.1. The authorisation circuit is as follows
- 2.4.2. Time-limits for approving programme estimates
- 2.5. Use of the contingency reserve and amendments to the programme estimate
- 2.5.1. Use of the contingency reserve
- 2.5.2. Budget reallocation (internal adjustment)
- 2.5.3. Amendments to the programme estimate
- 3. IMPLEMENTATION OF PROGRAMME ESTIMATES
- 3.1. Financial implementation of the imprest component
- 3.1.1. Payment Arrangement
- 3.1.2. Payment of pre-financing instalments under the imprest component of the programme estimate
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