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Commission Delegated Regulation (EU) No 1268/2012 (repealed)Show full title
Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed)
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Changes over time for: Section 4
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Section 4 U.K. Reconciliation and verification
Article 244U.K.Reconciliation of accounts(Article 154 of the Financial Regulation)
1.The balance of accounts in the trial balance shall be reconciled periodically and at least at the annual closure, with the data from the management systems used by authorising officers for the management of assets and liabilities and for the daily input into the accounting system.
2.Periodically, and at least whenever the accounts are closed, the accounting officer shall check that the bank balances correspond to the actual situation, in particular as regards:
(a)cash at bank, by reconciliation of the statements of account from financial institutions;
(b)cash in cash offices, by reconciliation with the data in the cash book.
The fixed assets accounts shall be reviewed in accordance with Article 250.
3.The interinstitutional liaison accounts shall be reconciled monthly.
4.The suspense accounts shall be opened and reviewed annually by the accounting officer. Those accounts shall be under the responsibility of the authorising officer and he shall clear them as soon as possible.
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