Gaois

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  1. EUROPEAN UNION|EU finance|Community budget

    #610574

    IATE #862657
    prionsabal dheighilt na ndualgas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Grundsatz der Aufgabentrennung
    de
    Definition Grundsatz, wonach Anweisungsbefugnis und Rechnungsführung getrennte und einander ausschließende Funktionen sind Reference "Council-DE nach VO 966/2012 Haushaltsordnung für den Gesamthaushaltsplan der Union, Art.64 Abs.1, ABl. L_298/2012, S.1 CELEX:32012R0966/DE"
    Comment DIV: KW 14/02/2003, UPD: aka 11.07.11; hm 14.11.13
    principle of segregation of duties | principle of separation of duties
    en
    Definition principle that the duties of authorising officer and accounting officer are to be segregated and mutually exclusive Reference "CENTERM based on Article 72 of Regulation (EU, Euratom) 2018/1046 on the financial rules applicable to the general budget of the Union"
    principe de la séparation des fonctions
    fr
    Definition Principe selon lequel les fonctions de l'ordonnateur et du comptable sont séparées et incompatibles entre elles. Reference "Conseil-FR, d'après l'article 64 du règlement (UE, Euratom) n ° 966/2012 relatif aux règles financières applicables au budget général de l'Union, CELEX:32012R0966/fr"