10.7.2008 Official Journal of the European Union L 181/23 COMMISSION REGULATION (EC, EURATOM) No 652/2008 of 9 July 2008 amending Regulation (EC, Euratom) No 2343/2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to the Treaty establishing the European Atomic Energy Community, Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Commu- nities ('), and in particular Article 185(1) thereof, Having regard to the opinion of the European Parliament, Having regard to the opinion of the Council, Having regard to the opinion of the Court of Auditors (), Whereas: (1) Following the amendment of Regulation (EC, Euratom) No 1605/2002 (hereinafter: ‘general Financial Regu- lation’) by Council Regulation (EC, Euratom) No 1995/2006 (*), it is necessary to adapt Commission Regulation (EC, Euratom) No 2343/2002 (%) in order to align it with the general Financial Regulation. Some amendments have become necessary in the light of experience gathered by the existing Community bodies. (2)  As regards the difference of the deadline for the discharge decisions concerning the Community bodies and that provided for the general budget in the general Financial Regulation, this Regulation has to follow the deadline set in the basic acts establishing the Community bodies, from which it cannot deviate. The institution concerned and, where appropriate, the Community bodies should therefore try to avoid difficulties in practice and strive for a harmonisation of these basic acts in the future. (') OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regu- lation (EC) No 1525/2007 (O] L 343, 27.12.2007, p. 9). () 0] C 23, 28.1.2008, p. 1. () O] L 390, 30.12.2006, p. 1. (* OJ L 357, 31.12.2002, p. 72. G) (10) It should be made clear that sound financial management requires effective and efficient internal control. The main features and objectives of internal control systems should be defined. Accrued transparency vis-a-vis the budgetary authority should be ensured through new information requirements incumbent on the Community bodies in the budget procedure particularly as regards estimations of the number of contract staff, surpluses, assigned revenue and waivers to recovery of established amounts receivable. In order to ensure that personal data is kept for no longer than is necessary for the purposes for which the data were collected or for which they are further processed, specific requirements should be laid down as regards supporting documents. In order to strengthen the protection of the financial interests of the Communities, each Community body should establish a list of amounts receivable, stating the names of the debtors and the amount of the debt where the debtor has been ordered to pay by a Court decision that has the force of res judicata and where no or no significant payment has been made for one year after its pronouncement. This list should be published, taking into account the legislation applicable to data protection. In order to ensure the transparency of the use of funds deriving from their budgets, it is appropriate to provide for a general obligation of the Community bodies to make available information on the beneficiaries of those funds. The list of assigned items of revenue proved to be incomplete and should therefore be completed in accordance with Article 18(1) of the general Financial Regulation. The publication of the budget of Community bodies should be simplified, while preserving the prerogatives of the budgetary authority and of the Court of Auditors. The procedure regarding transfers to be adopted by the directors of Community bodies has been applied incon- sistently and should therefore be clarified. In particular, the budgetary authority should be kept informed of important transfers.