THAT OBSCURE OBJECT OF DESIRE: BUDGETARY CONTROL IN THE EUROPEAN COMMUNITY

The problems of budgetary control in the EC have been assuming ever greater political importance recently. Yet behind the facade of concern is a lack of knowledge of the extent of the problem, and a seeming inability to take effective action to deal with some of the best known aspects of it. It is argued here that the achievement of budgetary control is particularly difficult in the context of the EC for a variety of reasons. Using a simple cyclical model of budgetary control, the constraints can be grouped into four main categories – conceptual, structural, operational and political. These are examined in turn drawing specific examples from community documentation. Finally, certain avenues for reform are suggested which may be implemented in the future.