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Ex ante control

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Ex ante control is the set of control activities performed on draft financial decisions (appropriations, commitments, tender procedures, contracts (secondary commitments), and related disbursements and recovery of unduly paid amounts) that lead to either approval or refusal of the draft decision.

Commitments and payment orders and supporting documentation received are checked whether the transactions have been properly authorised, are legal and regular, and whether there are sufficient provisions in the budget.

Source: OECD (1997), “Effects of European Union Accession: Part I Budgeting and Financial Control”, SIGMA Papers, No. 19, OECD Publishing. http://dx.doi.org/10.1787/5kml61892zr2-en

De Koning, R. (2007). Public Internal Financial Control


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