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eGovernment in the European Union May 2015Internal Administration ServicesInternal Administration servicesName:ObjectiveFurtherinformation:Description:ABAC (Accrual Based Accounting) Information SystemAccounting Information Managementhttp://ec.europa.eu/budget/library/biblio/publications/modern_accounts/modernising_EU_accounts_en.pdfIn December 2002, the Commission presented an ambitious actionplan to switch its general accounts to accrual base as of 2005. Up tothis point the known as 'cash accounting' approach was used:transactions were recorded only when cash was received or paid out,making it impossible to distinguish between the purchase of an assetand the payment of an expense. As planned, in January 2005, thenew accounting system became operational and a new set ofaccounting rules came into force. This transition was supported bythe development of a system of Accrual Based Accounting, or ABAC,which represents a significant evolution of the Commission’sfinancial systems.Name: SYSPER 2ObjectiveFurtherinformation:Description:Human Resource Managementhttps://joinup.ec.europa.eu/community/epractice/case/sysper2-european-commissions-human-resource-management-systemSYSPER2 is the Human Resource Management information system ofthe European Commission. It became operational in July 2001 andserves all of the more than 30 000 Commission staff. The systemsupports traditional personnel administration areas, such asrecruitment, career management and time management, as well asfurther topics including job descriptions, performance assessmentsand the management of promotions.The design was guided by the ‘uniqueness of information’principle: information has to be entered only once, at the source(e.g. by individual staff members or the middle management), andcan be subsequently used by other system stakeholders throughintegration of their respective back-office systems, as well as bysharing common data via a central repository.[37]