DECISION ON COMPLIANCE WITH THE FINANCIAL RULES AND THE USE OF
ARREARS IN THE SUPPLEMENTARY BUDGET OF THE AFRICAN UNION
The Executive Council,
1. TAKES NOTE of the recommendations of the Permanent Representatives Committee (PRC) on the Report of the Advisory Sub-Committee on Administrative, Budgetary and Financial Matters, particularly those concerning virement requests and the supplementary budget for the 2009 fiscal year;
2. DECIDES as follows:
a) All Organs of the African Union (AU) including the Commission must submit to the PRC the quarterly report of the execution of their budget and respect the relevant provisions of Article 41 of the Financial Rules during the consideration of ordinary and supplementary budgets;
b) All Organs of the AU should strictly comply with the Financial Rules and Regulations of the AU and establish strict control measures to prevent unauthorised use and misappropriation of funds, losses of cash, stores and other assets, and to implement the provisions contained in Section B of the Financial Rules and Regulations of the African Union;
c) The Commission should strictly apply the relevant provisions of the Financial Rules and Regulations of the AU to violators of the rules;
d) The utilization of arrears by all organs of the AU should be subject to the pre-approval of the Executive Council;
e) The Commission should strengthen its internal audit system;
3. REQUESTS the Commission to follow-up on the implementation of this Decision and to report thereon at every ordinary session of the Executive Council.