Commission Regulation (EC, Euratom) No 2343/2002 of 23 December 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
Modified by
Commission Regulation (EC, Euratom) No 652/2008of 9 July 2008amending 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, 32008R0652, July 10, 2008
Commission Delegated Regulation (EU) No 1271/2013of 30 September 2013on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council, 32013R1271, December 7, 2013
Corrected by
Corrigendum to Commission Regulation (EC, Euratom) No 2343/2002 of 23 December 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, 32002R2343R(01), January 7, 2003
Commission Regulation (EC, Euratom) No 2343/2002of 19 November 2002on 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 CommunitiesTITLE ISUBJECT MATTERTITLE IIBUDGETARY PRINCIPLESChapter 1Principles of unity and of budget accuracyChapter 2Principle of annualityChapter 3Principle of equilibriumChapter 4Principle of unit of accountChapter 5Principle of universalityChapter 6Principle of specificationChapter 7Principle of sound financial managementChapter 8Principle of transparencyTITLE IIIESTABLISHMENT AND STRUCTURE OF THE BUDGETChapter 1ESTABLISHMENT OF THE BUDGETChapter 2Structure and presentation of the budgetTITLE IVIMPLEMENTATION OF THE BUDGETChapter 1General provisionsChapter 2Financial actorsSection 1Principle of segregation of dutiesSection 2Authorising officerSection 3Accounting officerSection 4Imprest administratorChapter 3Liability of the financial actorsSection 1General rulesSection 2Rules applicable to the authorising officer and authorising officers by delegation or subdelegationSection 3Rules applicable to accounting officers and imprest administratorsChapter 4Revenue operationsSection 1General provisionsSection 2Estimate of amounts receivableSection 3Establishment of amounts receivableSection 4Authorisation of recoverySection 5RecoverySection 6Specific provisions applicable to fees and chargesChapter 5Expenditure operationsSection 1Commitment of expenditureSection 2Validation of expenditureSection 3Authorisation of expenditureSection 4Payment of expenditureSection 5Time limits for expenditure operationsChapter 6Information Technology SystemsChapter 7Internal auditorTITLE VPROCUREMENTTITLE VAPROJECTS WITH SIGNIFICANT BUDGET IMPLICATIONSTITLE VBEXPERTSTITLE VIGRANTS AWARDED BY THE COMMUNITY BODYTITLE VIIPRESENTATION OF THE ACCOUNTS AND ACCOUNTINGChapter 1Presentation of the accountsChapter 2AccountingSection 1Common provisionsSection 2General accountsSection 3Budgetary accountsChapter 4Property inventoriesTITLE VIIIEXTERNAL AUDIT AND DISCHARGEChapter 1External auditChapter 2DischargeTITLE IXTRANSITIONAL AND FINAL PROVISIONSTITLE ISUBJECT MATTERArticle 1This Regulation spells out the essential rules which the financial rules of each Community body may depart from only where their specific operating needs so require and with the Commission's prior consent in accordance with Article 185 of Council Regulation (EC, Euratom) No 1605/2002 (hereinafter "the general Financial Regulation").Article 2For the purposes of this Regulation:1."Community body" shall mean any body referred to in Article 185(1) of the general Financial Regulation;2."Management board" shall mean the main internal body of the Community body that is responsible for taking decisions on financial and budgetary matters, irrespective of the name given to it in the constituent instrument of the Community body;3."Director" shall mean the person responsible for implementing the decisions of the management board and the Community body's budget as authorising officer, irrespective of the title given to him/her in the constituent instrument of the Community body;4."Constituent instrument" shall mean the instrument of Community law governing the main aspects of the creation and operation of the Community body;5."Budgetary authority" shall mean the European Parliament and the Council of the European Union.