The Budget Committee is composed of eleven experts with recognised competence in the administrative and financial fields, appointed by the Committee of Ministers for a renewable term of three years.The members of the Budget Committee act in the capacity of independent experts and advisers to the Committee of Ministers.
The role of the Budget Committee is to give the Committee of Ministers its opinion on financial and administrative matters in the Council of Europe, including:
a) the draft Programme and Budget, proposals for supplementary appropriations and, in general, any projects involving new expenditure;
b) the progress review reports;
c) the annual accounts and the report of the external auditor for the previous financial year;
d) human resources and pension systems issues;
e) problems relative to the Working Capital Fund;
f) the transfers from one vote to another referred to in Article 28 of the Financial Regulations;
g) any other matter of an administrative or financial nature referred to it by the Committee of Ministers or the Secretary General.
The recommendations of the Budget Committee shall be given in a report. If the Committee is not unanimous on any question, the report shall set forth the differing opinions expressed.