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ag tabhairt dá haire go ndearna an Lárionad córas nua cuntasaíochta a chomhtháthú in 2021, córas ABAC, a úsáideann an Coimisiún freisin; ag tabhairt dá haire, thairis sin, an bharúil ón gCúirt nár taifeadadh i gceart sa chóras na dátaí deiridh cur chun feidhme maidir le gealltanais bhuiséadacha a tugadh anonn ó 2021 go 2022; á chur in iúl gur oth léi, de réir na Cúirte, go bhféadfadh sé gur tugadh na gealltanais sin anonn go neamhrialta go dtí 2022; á chur in iúl gur díol sásaimh di freagairt thapa an Lárionaid ar chinneadh na Cúirte trí na dátaí deiridh cur chun feidhme a thabhairt cothrom le dáta do na gealltanais bhuiséadacha uile atá i gceist agus trí 11 ghealltanas buiséadacha a bhfuil luach iomlán EUR 45923 acu a chur ar ceal; á áitiú go láidir go n-urramófaí prionsabal buiséadach na bliantúlachta; á chur i bhfios go láidir gur cheart don Lárionad a phleanáil bhuiséadach agus a thimthriallta cur chun feidhme a fheabhsú tuilleadh chun moilleanna iomarcacha i gcur chun feidhme clár oibre nó pleananna soláthair a sheachaint;
Notes that in 2021, the Centre integrated a new accounting system, the ABAC, also used by the Commission; notes further the Court’s observation that the final dates of implementation for budgetary commitments carried over from 2021 to 2022 were not recorded correctly in the system; regrets that, according to the Court, those commitments could have been irregularly carried over to 2022; welcomes the Centre’s quick reaction to the Court’s finding by updating the final dates of implementation for all of the budgetary commitments in question and by cancelling 11 budgetary commitments with a total value of EUR 45923; strongly insists on the respect of the budgetary principle of annuality; underlines that the Centre should further improve its budget planning and its implementation cycles to avoid excessive delays in the implementation of work programmes or procurement plans;