Participate in the creation, execution and certification of the European Union budget and any related requirements, including the estimate of consequent charges due from state funds; overall supervision of related financial flows in accordance with the provisions of art. 14, paragraph 2, presidential decree no. 38 of 20 February, 1998, enforcement of European Union controls, participation in the establishment of European policies for matters under the authority of the Department; cooperation with the European Court of Accounts for certification of the European Union budget; management of the rotation fund for the implementation of European Union policies in compliance with art. 5, law no. 183 of 16 April, 1987, and the guarantee fund provided by art.17, par.6, law no. 196 of 24 June 1997.