The main role of the Accounting Office at Eurojust is to present the financial operations of Eurojust in the accounts in an independent manner and in accordance with the EU Financial Framework and the EU Accounting Rules (based on IPSAS). The accounts should give a true and fair view of the financial position, financial performance, the cash-flows and the net assets, which in turn enhances the positive reputation of Eurojust and improves the support of and the confidence in the organisation.
The Accounting Office is led by the Accounting Officer, a position appointed by the College of Eurojust according to Article 50 of the Eurojust Financial Regulation. The Accounting Officer is independent in the performance of his/her duties.
Under the guidance of the Accounting Officer, the main responsibilities of the accounting team derive from the Eurojust Financial Regulation and can be divided into two main areas.
- Proper cash management ensures sufficient cash in the bank accounts of Eurojust, timely and proper collection of revenue, timely and proper implementation of payments. Related tasks performed by the accounting team include:
- Ensuring reception of cash into Eurojust bank accounts following the final budget adoption by the College;
- Advising on issuance of recovery orders, and after authorisation and dispatch by the authorising officers, taking care of collecting the cash;
- Preparing and submitting the VAT and Insurance Premium Tax refund requests to the Dutch Tax Office for purchases for official use by Eurojust from Dutch suppliers;
- Checking the accounting information of authorised payments before sending them electronically to the bank (via SAP SWIFT messages) for actual execution;
- Maintaining positive relationships with banks and managing the cash in the Eurojust bank accounts.
Proper financial accounting ensures the quality and reliability of the financial information. Related tasks performed by the accounting team include:
- Managing assets in the financial inventory system, including coordinating, supporting, and reporting on the annual inventory control;
- Maintaining accurate financial records through regular quality controls over the accounts for assets, payables, receivables, revenue, expenditure;
- Preserving the integrity of the accounting system and validating systems supplying accounting information;
- External reporting at the end of each financial year, preparing and presenting the provisional and final annual accounts;
- Cooperating with auditors for all audits of the Eurojust accounts;
- Creating and updating internal rules and procedures and controlling whether those are adhered to.