Directorate for the Budget and Financial Affairs

The Directorate for the Budget and Financial Affairs is organised in two units that handle financial assistance, budget management, as well as verification and accounting.

Each year, the Directorate drafts the Court’s budget, negotiates it with the budgetary authority and regularly monitors its implementation. It keeps the budgetary accounts and prepares the annual report on budgetary and financial management. The Directorate also coordinates the annual activity report of the authorising officer by delegation (Registrar of the Court of Justice).

Additionally, the Directorate manages the coordination of contacts with the Court of Auditors for the annual Statement of Assurance (SoA) and the European Parliament’s Committee on Budgetary Control as part of the annual budget discharge procedure.

The tables below provide an overview of the Court’s budget over the last 10 years and its expenditure breakdown.

2025 Budget - Breakdown of appropriations:

For more detailed information on the Court’s budget, see EUR-Lex’s Budget on-line page.

The Directorate is responsible for general accounting and financial management. This includes keeping the accounts, drawing up the institution’s annual accounts, and handling payments, debt recovery and revenue collection. The Directorate also coordinates the introduction and updates of IT systems for financial and budgetary management. It often advises other Court departments on budget and financial matters.

The Directorate is also in charge of the centralised financial verification, both ex-ante and ex-post.

Additionally, the Directorate oversees the implementation of the Financial Regulation applicable to the general budget of the EU. It monitors and, when appropriate, proposes updates to the Court’s internal financial regulations and related charters and internal control principles. It also manages the sub-delegation of authorising officer powers.

The Directorate plays a key advisory and coordinating role in the field of public procurement, including drafting standard documents, helping other departments in managing procedures and contracts, and fulfilling the Court’s publication obligations.