Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002
Modified by
- Regulation (EU, Euratom) No 547/2014 of the European Parliament and of the Councilof 15 May 2014amending Regulation (EU, Euratom) No 966/2012 on the financial rules applicable to the general budget of the Union, 32014R0547, May 29, 2014
- Regulation (EU, Euratom) 2015/1929 of the European Parliament and of the Councilof 28 October 2015amending Regulation (EU, Euratom) No 966/2012 on the financial rules applicable to the general budget of the Union, 32015R1929, October 30, 2015
Corrected by
- Corrigendum to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002, 32012R0966R(02), July 16, 2015
(a) "Union" means the European Union, the European Atomic Energy Community, or both, as the context may require; (b) "institution" means the European Parliament, the European Council, the Council, the European Commission, the Court of Justice of the European Union, the Court of Auditors, the European Economic and Social Committee, the Committee of the Regions, the European Ombudsman, the European Data Protection Supervisor and the European External Action Service (the "EEAS"); the European Central Bank shall not be considered as an institution of the Union; (c) "budget" means the instrument which, for each financial year, forecasts and authorises all revenue and expenditure considered necessary for the Union; (d) "basic act" means a legal act which provides a legal basis for an action and for the implementation of the corresponding expenditure entered in the budget. A basic act may take any of the following forms: (i) in implementation of the Treaty on the Functioning of the European Union (TFEU) and the Treaty establishing the European Atomic Energy Community (the Euratom Treaty), the form of a regulation, a directive or a decision within the meaning of Article 288 TFEU; or (ii) in implementation of Title V of the Treaty on European Union (TEU), one of the forms specified in Articles 26(2), 28(1), 29, 31(2), 33 and 37 TEU.
Recommendations and opinions shall not constitute basic acts; (e) "method of implementation" means the method of budget implementation described in Articles 58, 59 or 60; (f) "delegation agreement" means an agreement concluded with entities and persons entrusted with budget implementation tasks pursuant to points (i) to (viii) of Article 58(1)(c); (g) "beneficiary" means a natural or legal person with whom a grant agreement has been signed or to whom a grant decision has been notified; (h) "contractor" means a natural or legal person with whom a procurement contract has been concluded; (i) "recipient" means a beneficiary, contractor, or any natural or legal person that receives prizes or funds under a financial instrument; (j) "prize" means a financial contribution given as a reward following a contest. (k) "loan" means an agreement which obliges the lender to make available to the borrower an agreed sum of money for an agreed period of time and under which the borrower is obliged to repay that amount within the agreed time; (l) "guarantee" means a written commitment to assume responsibility for all or part of a third party's debt or obligation or for the successful performance by that third party of its obligations if an event occurs which triggers such guarantee, such as a loan default; (m) "equity investment" means the provision of capital to a firm, invested directly or indirectly in return for total or partial ownership of that firm and where the equity investor may assume some management control of the firm and may share the firm's profits; (n) "quasi-equity investment" means a type of financing that ranks between equity and debt, having a higher risk than senior debt and a lower risk than common equity. Quasi-equity investments can be structured as debt, typically unsecured and subordinated and in some cases convertible into equity, or as preferred equity; (o) "risk-sharing instrument" means a financial instrument which allows for the sharing of a defined risk between two or more entities, where appropriate in exchange for an agreed remuneration; (p) "financial instruments" means Union measures of financial support provided on a complementary basis from the budget in order to address one or more specific policy objectives of the Union. Such instruments may take the form of equity or quasi-equity investments, loans or guarantees, or other risk-sharing instruments, and may, where appropriate, be combined with grants; (q) "Staff Regulations" means the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union laid down in Council Regulation (EEC, Euratom, ECSC) No 259/68 OJ L 56, 4.3.1968, p. 1 (r) "control" means any measure taken to provide reasonable assurance regarding the effectiveness, efficiency and economy of operations, the reliability of reporting, the safeguarding of assets and information, the prevention and detection and correction of fraud and irregularities and their follow-up, and the adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned. Controls may involve various checks, as well as the implementation of any policies and procedures to achieve the objectives described in the first sentence; (s) "check" means the verification of a specific aspect of a revenue or expenditure operation.
(a) the revenue and expenditure of the Union, including administrative expenditure occasioned for the institutions by the provisions of the TEU relating to the Common Foreign and Security Policy, and the operational expenditure occasioned by implementation of those provisions where this is charged to the budget; (b) the revenue and expenditure of the European Atomic Energy Community.
(a) amounts corresponding to commitment appropriations, or to non-differentiated appropriations relating to building projects, for which most of the preparatory stages of the commitment procedure have been completed by 31 December. Such amounts may then be committed up to 31 March of the following year, or up to 31 December of the following year for amounts relating to building projects; (b) amounts which are necessary when the legislative authority has adopted a basic act in the final quarter of the financial year and the Commission has been unable to commit the appropriations provided for this purpose by 31 December; (c) amounts corresponding to commitment appropriations for the Emergency Aid Reserve.
(a) external assigned revenue shall be carried over automatically and shall be fully used by the time all the operations relating to the programme or action to which it is assigned have been carried out. External assigned revenue received during the last year of the programme or action may be used in the first year of the succeeding programme or action; (b) internal assigned revenue shall be carried over for one year only, with the exception of internal assigned revenue defined in point (g) of Article 21(3), which shall be carried over automatically.
(a) acting by a majority of its component Members, decides to reduce that expenditure within that time limit, in which case the Commission shall submit a new proposal;or (b) informs the Council and the Commission that it does not wish to reduce that expenditure, in which case the decision shall enter into force before the expiry of the 30 days.
(a) financial contributions from Member States to certain research programmes pursuant to Regulation (EC, Euratom) No 1150/2000; (b) financial contributions from Member States and third countries, including in both cases their public agencies, entities or natural persons, to certain external aid projects or programmes financed by the Union and managed by the Commission on their behalf; (c) interest on deposits and the fines provided for in Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up and clarifying the implementation of the excessive deficit procedureOJ L 209, 2.8.1997, p. 6 .(d) revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each institution; (e) financial contributions, not covered by point (b), to Union activities from third countries or from non-Union bodies; (f) assigned revenue referred to in Articles 181(2) and 183(2); (g) internal assigned revenue referred to in paragraph 3, to the extent that it is ancillary to the other revenue under this paragraph.
(a) revenue from third parties in respect of goods, services or work supplied at their request; (b) proceeds from the sale of vehicles, equipment, installations, materials, and scientific and technical apparatus which are replaced or scrapped when the book value is fully depreciated; (c) revenue arising from the repayment, in accordance with Article 80, of amounts wrongly paid; (d) revenue arising from interest on pre-financing payments, subject to Article 8(4); (e) proceeds from the supply of goods, services and works for other departments within an institution, institutions or bodies, including refunds by other institutions or bodies of mission allowances paid on their behalf; (f) insurance payments received; (g) revenue from lettings; (h) revenue from the sale of publications and films, including those on an electronic medium; (i) repayments to financial instruments pursuant to Article 140(6); (j) revenue arising from subsequent reimbursement of taxes pursuant to point (b) of Article 23(3).
(a) penalties imposed on parties to procurement contracts or beneficiaries; (b) discounts, refunds and rebates on individual invoices and cost statements; (c) interest generated by pre-financing payments; (d) adjustments for amounts unduly paid.
(a) the ex-tax amount; or (b) the tax-inclusive amount. In such a case, subsequently reimbursed taxes shall be treated as internal assigned revenue.
(a) from one title to another up to a maximum of 10 % of the appropriations for the year shown on the line from which the transfer is made; (b) from one chapter to another and from one article to another without limit.
(a) transfer appropriations within each chapter; (b) with regard to expenditure on staff and administration which is common to several titles, transfer appropriations from one title to another up to a maximum of 10 % of the appropriations for the year shown on the line from which the transfer is made, and up to a maximum of 30 % of the appropriations for the year shown on the line to which the transfer is made; (c) with regard to operational expenditure, transfer appropriations between chapters within the same title, up to a maximum of 10 % of the appropriations for the year shown on the line from which the transfer is made.
(a) transfer of appropriations from the "provisions" title referred to in Article 46, where the only condition for lifting the reserve is the adoption of a basic act pursuant to Article 294 TFEU; (b) in duly justified exceptional cases such as international humanitarian disasters and crises occurring after 1 December of the financial year, transfer unused appropriations for that financial year still available in the budget titles falling under heading 4 of the multiannual financial framework to the budget titles concerning crisis management aid and humanitarian aid operations.
(a) the European Parliament and the Council approve it; (b) either the European Parliament or the Council approves it and the other institution refrains from acting; (c) the European Parliament and the Council refrain from acting or do not take a decision to amend or refuse the transfer proposal.
(a) the transfer represents less than 10 % of the appropriations of the line from which the transfer is made and does not exceed EUR 5000000 ;(b) the transfer concerns only payment appropriations and the overall amount of the transfer does not exceed EUR 100000000 .
(a) effectiveness, efficiency and economy of operations; (b) reliability of reporting; (c) safeguarding of assets and information; (d) prevention, detection, correction and follow-up of fraud and irregularities; (e) adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned.
(a) segregation of tasks; (b) an appropriate risk management and control strategy including control at recipient level; (c) avoidance of conflicts of interests; (d) adequate audit trails and data integrity in data systems; (e) procedures for monitoring of performance and for follow-up of identified internal control weaknesses and exceptions; (f) periodic assessment of the sound functioning of the internal control system.
(a) the implementation of an appropriate risk management and control strategy coordinated among appropriate actors involved in the control chain; (b) the accessibility for all appropriate actors in the control chain of the results of controls carried out; (c) reliance, where appropriate, on management declarations of implementation partners and independent audit opinions, provided that the quality of the underlying work is adequate and acceptable and that it was performed in accordance with agreed standards; (d) the timely application of corrective measures including, where appropriate, dissuasive penalties; (e) clear and unambiguous legislation underlying the policies; (f) the elimination of multiple controls; (g) improving the cost-benefit ratio of controls.
(a) where appropriate, the reasons for which the draft budget contains different estimates from those drawn up by other institutions; (b) any working document it considers useful in connection with the establishment plans of the institutions and the contributions which the Commission awards to the bodies referred to in Article 208 and to the European Schools. Any such working document, showing the latest authorised establishment plan, shall present: (i) all staff employed by the Union, including its legally separate entities, displayed by type of contract, (ii) a statement of the policy on posts and external personnel and on gender balance, (iii) the number of posts actually filled at the beginning of the year in which the draft budget is presented, indicating their distribution by grade and administrative unit, (iv) a list of posts broken down per policy area, (v) for each category of external staff, the initial estimated number of full-time equivalents on the basis of the authorised appropriations, as well as the number of persons actually in place at the beginning of the year in which the draft budget is presented, indicating their distribution by function group and, as appropriate, by grade.
(c) a working document on the planned implementation of appropriations for the financial year and on commitments outstanding, on the bodies referred to in Article 208 and the European Schools, and on the pilot projects and preparatory actions; (d) as regards funding to international organisations, a working document containing: (i) a summary of all contributions, with a breakdown per Union programme or fund and per international organisation, (ii) a statement of reasons explaining why it was more efficient for the Union to fund those international organisations rather than to act directly;
(e) activity statements or any other relevant document containing the following: (i) information on the achievement of all previously set specific, measurable, achievable, relevant and timed objectives for the various activities, as well as new objectives measured by indicators, (ii) a full justification, including a cost-benefit analysis for proposed changes in the level of appropriations, (iii) a clear rationale for intervention at Union level in accordance, inter alia, with the principle of subsidiarity, (iv) information on the implementation rates of the preceding year's activity and implementation rates for the current year, (v) a summary of evaluation results when relevant to budget changes, (vi) information on prizes with a unit value of EUR 1000000 or more;
(f) a summary statement of the schedule of payments due in subsequent financial years to meet budgetary commitments entered into in previous financial years.
(a) an annual report on the performance of existing PPPs in the preceding financial year, including information on the legal form and the shareholders of entities entrusted pursuant to point (vii) of Article 58(1)(c); (b) the targets set for the financial year to which the draft budget relates, indicating any specific budgetary needs dedicated to achieving this target; (c) the administrative costs and the implemented budget in total and per body referred to in Article 209 and per PPP in the preceding financial year; (d) the amount of financial contributions made from the budget, the amount of financial contributions and the value of contributions in kind made by the other partners for each PPP;
(a) the aggregate budgetary commitments and payments from the budget for each financial instrument; (b) revenues and repayments under Article 140(6), and accrual for additional resources for the financial year; (c) the total amount of provisions for risks and liabilities, as well as any information on the financial risk exposure of the Union; (d) impairments of assets of equity or risk-sharing instruments, and called guarantees for guarantee instruments, both for the preceding year and the respective accumulated figures; (e) the average duration between the budgetary commitment to the financial instruments and the legal commitments for individual projects in the form of equity or debt, where their duration exceeds three years. The Commission shall, in the report provided for under Article 140(8), explain the reasons and provide, where appropriate, an action plan for the reduction of the duration in the framework of the annual discharge procedure; (f) the administrative expenditure arising from management fees and other financial and operating charges paid for the management of financial instruments, where that management has been entrusted to third parties, in total and per managing party and per financial instrument managed.
(a) all administrative and operational expenditure relating to the external actions of the Union, including Common Foreign and Security Policy (CFSP) and Common Security and Defence Policy tasks, and financed from the budget; (b) the EEAS' overall administrative expenditure for the preceding year, broken down into expenditure per Union delegation and expenditure for the EEAS' central administration; together with operational expenditure, broken down by geographic area (regions, countries), thematic areas, Union Delegation and mission.
(a) show the number of posts for each grade in each category and the number of permanent and temporary posts, including contractual and local staff authorised within the limits of the appropriations in each Union Delegation, as well as in the central administration of the EEAS; (b) show any increase or reduction of posts by grade and category in the central administration of the EEAS, and in all Union Delegations based on the preceding financial year; (c) show the number of posts authorised for the financial year, the number of posts authorised for the preceding year, as well as the number of posts occupied by diplomats seconded from the Member States, and Council and Commission staff; (d) provide a detailed picture of all staff in place in Union Delegations at the time of presenting the draft budget, including a breakdown by geographic area, gender, individual country and mission, distinguishing establishment plan posts, contract agents, local agents and seconded national experts and appropriations requested in the draft budget for such other types of personnel with corresponding estimates of the equivalent full-time staff that may be employed within the limits of the appropriations requested.
to enter in the budget the balance of the preceding financial year, in accordance with the procedure laid down in Article 18, to revise the forecast of own resources on the basis of updated economic forecasts, and to update the revised forecast of own resources and other revenue, as well as to review the availability of, and need for, payment appropriations.
(a) a general statement of revenue and expenditure; (b) separate sections for each institution, with the exception of the European Council and the Council which shall share the same section, subdivided into statements of revenue and expenditure.
(a) expenditure on staff authorised in the establishment plan: there shall be an amount of appropriations and a number establishment plan posts corresponding to that expenditure; (b) expenditure on external personnel and other expenditure referred to in point (b) of the first subparagraph of Article 26(1) and financed under the "administration" heading of the multiannual financial framework; (c) expenditure on buildings and other related expenditure, including cleaning and maintenance, rental and hiring, telecommunications, water, gas and electricity; (d) external personnel and technical assistance directly linked to the implementation of programmes.
(a) no basic act exists for the action concerned when the budget is established; or (b) there are serious grounds for doubting the adequacy of the appropriations or the possibility of implementing, under conditions in accordance with the principle of sound financial management, the appropriations entered on the lines concerned.
(a) in the general statement of revenue and expenditure: (i) the estimated revenue of the Union for the financial year concerned ('year n'); (ii) the estimated revenue for the preceding financial year and the revenue for year n – 2; (iii) the commitment and payment appropriations for year n; (iv) the commitment and payment appropriations for the preceding financial year; (v) the expenditure committed and the expenditure paid in year n – 2, the latter also expressed as a percentage of the budget of year n; (vi) appropriate remarks on each subdivision, as set out in Article 44(1);
(b) in each section, the revenue and expenditure in the same structure as in point (a); (c) with regard to staff: (i) for each section, an establishment plan setting the number of posts for each grade in each category and in each service and the number of permanent and temporary posts authorised within the limits of the appropriations; (ii) an establishment plan for staff paid from the research and technological development appropriations for direct action and an establishment plan for staff paid from the same appropriations for indirect action; the establishment plans shall be classified by category and grade and shall distinguish between permanent and temporary posts, authorised within the limits of the appropriations; (iii) as regards scientific and technical staff, the classification may be based on groups of grades, in accordance with the conditions laid down in each budget; the establishment plan shall specify the number of highly qualified scientific or technical personnel who are accorded special advantages under the specific provisions of the Staff Regulations; (iv) an establishment plan setting the number of posts by grade and by category for each body referred to in Article 208 which receives a contribution charged to the budget. The establishment plans shall show, next to the number of posts authorised for the financial year, the number authorised for the preceding year;
(d) with regard to borrowing-and-lending operations: (i) in the general statement of revenue, the budget lines corresponding to the relevant operations and intended to record any reimbursements received from recipients who initially defaulted, leading to activation of the performance guarantee. Those lines shall carry a token entry " pro memoria " and be accompanied by appropriate remarks;(ii) in the Commission section: the budget lines containing the Union's performance guarantees in respect of the operations concerned. Those lines shall carry a token entry " pro memoria ", provided that no effective charge which has to be covered by definitive resources has arisen,remarks giving the reference to the basic act and the volume of the operations envisaged, the duration and the financial guarantee given by the Union in respect of such operations,
(iii) in a document annexed to the Commission section, as an indication: ongoing capital operations and debt management, the capital operations and debt management for year n;
(e) with regard to financial instruments under Title VIII of Part One: (i) a reference to the basic act; (ii) budget lines corresponding to the relevant operations; (iii) a general description of the financial instruments, including their duration and their impact on the budget; (iv) the envisaged operations, including target volumes based on the leverage effect arising from the existing financial instruments;
(f) with regard to the funding to entities entrusted pursuant to point (vii) of Article 58(1)(c): (i) a reference to the basic act of the relevant programme; (ii) corresponding budget lines; (iii) a general description of the tasks entrusted, including their duration and their impact on the budget;
(g) the total amount of CFSP expenditure entered in a chapter, entitled 'CFSP', with specific articles. Those articles shall cover CFSP expenditure and shall contain specific lines identifying at least the single major missions.
(a) the volume of staff appropriations corresponding to a full financial year is not affected; (b) the limit of the total number of posts authorised by each establishment plan is not exceeded; and (c) the institution or body has taken part in a benchmarking exercise with other institutions and bodies of the Union as initiated by the Commission's staff screening exercise.
(a) appropriations for pilot projects of an experimental nature designed to test the feasibility of an action and its usefulness. The relevant commitment appropriations may be entered in the budget for not more than two consecutive financial years. The total amount of appropriations for the pilot projects shall not exceed EUR 40000000 in any financial year;(b) appropriations for preparatory actions in the field of application of the TFEU and the Euratom Treaty, designed to prepare proposals with a view to the adoption of future actions. The preparatory actions shall follow a coherent approach and may take various forms. The relevant commitment appropriations may be entered in the budget for not more than three consecutive financial years. The procedure for the adoption of the relevant basic act shall be concluded before the end of the third financial year. In the course of that procedure, the commitment of appropriations shall correspond to the particular features of the preparatory action with regard to the activities envisaged, the aims pursued and the recipients. Consequently, the means implemented shall not correspond in volume to those envisaged for financing the definitive action itself. The total amount of appropriations for new preparatory actions referred to under this point shall not exceed EUR 50000000 in any financial year, and the total amount of appropriations actually committed for preparatory actions shall not exceed EUR100000000 ;(c) appropriations for preparatory measures in the field of Title V of the TEU. Such measures shall be limited to a short period of time and shall be designed to establish the conditions for Union action in fulfilment of the objectives of the CFSP and for the adoption of the necessary legal instruments. For the purpose of Union crisis management operations, preparatory measures shall be designed, inter alia, to assess the operational requirements, to provide for a rapid initial deployment of resources, or to establish the conditions on the ground for the launching of the operation. Preparatory measures shall be agreed by the Council, on a proposal by the High Representative. In order to ensure the rapid implementation of preparatory measures, the High Representative shall inform the European Parliament and the Commission as early as possible of the Council's intention to launch a preparatory measure and, in particular, of the estimated resources required for this purpose. The Commission shall take all the measures necessary to ensure a rapid disbursement of the funds. The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules for the financing of preparatory measures in the field of the CFSP; (d) appropriations for one-off actions, or even actions for an indefinite duration, carried out by the Commission by virtue of tasks resulting from its prerogatives at institutional level pursuant to the TFEU and the Euratom Treaty, other than its right of legislative initiative referred to in point (b), and under specific powers directly conferred on it by those Treaties, a list of which is to be given in the delegated acts adopted pursuant to this Regulation; (e) appropriations for the operation of each institution under its administrative autonomy.
(a) directly ('direct management'), by its departments, including its staff in the Union Delegations under the authority of their respective Head of Delegation, in accordance with Article 56(2), or through executive agencies as referred to in Article 62; (b) under shared management with Member States ('shared management'); or (c) indirectly ('indirect management'), where this is provided for in the basic act or in the cases referred to in points (a) to (d) of the first subparagraph of Article 54(2), by entrusting budget implementation tasks to: (i) third countries or the bodies they have designated; (ii) international organisations and their agencies; (iii) the EIB and the European Investment Fund; (iv) bodies referred to in Articles 208 and 209; (v) public law bodies; (vi) bodies governed by private law with a public service mission to the extent that they provide adequate financial guarantees; (vii) bodies governed by the private law of a Member State that are entrusted with the implementation of a public-private partnership and that provide adequate financial guarantees; (viii) persons entrusted with the implementation of specific actions in the CFSP pursuant to Title V of the TEU, and identified in the relevant basic act.
(a) ensuring that actions financed from the budget are implemented correctly and effectively and in accordance with the applicable sector-specific rules and, for that purpose, designating in accordance with paragraph 3, and supervising bodies responsible for the management and control of Union funds; (b) preventing, detecting and correcting irregularities and fraud.
(a) set up and ensure the functioning of an effective and efficient internal control system; (b) use an accounting system that provides accurate, complete and reliable information in a timely manner; (c) provide the information required under paragraph 5; (d) ensure ex post publication in accordance with Article 35(2). Any processing of personal data shall comply with national provisions implementing Directive 95/46/EC.
(a) their accounts on the expenditure that was incurred, during the relevant reference period as defined in the sector-specific rules, in the execution of their tasks and that was presented to the Commission for reimbursement. Those accounts shall include pre-financing and sums for which recovery procedures are underway or have been completed. They shall be accompanied by a management declaration confirming that, in the opinion of those in charge of the management of the funds: (i) the information is properly presented, complete and accurate, (ii) the expenditure was used for its intended purpose, as defined in the sector-specific rules, (iii) the control systems put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions;
(b) an annual summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned.
(a) apply procedures for the examination and acceptance of the accounts of the designated bodies, ensuring that the accounts are complete, accurate and true; (b) exclude from Union financing expenditure for which disbursements have been made in breach of applicable law; (c) interrupt payment deadlines or suspend payments where provided for in the sector-specific rules.
(a) the nature of the tasks entrusted to them and the amounts involved; (b) the financial risks involved; (c) the level of assurance stemming from their systems, rules and procedures together with the measures taken by the Commission to supervise and support the implementation of the tasks entrusted to them.
(a) set up and ensure the functioning of an effective and efficient internal control system; (b) use an accounting system that provides accurate, complete and reliable information in a timely manner; (c) be subject to an independent external audit, performed in accordance with internationally accepted auditing standards by an audit service functionally independent of the entity or person concerned; (d) apply appropriate rules and procedures for providing financing from Union funds through procurement, grants, prizes and financial instruments, including the obligations set out in Article 108(12); (e) ensure, in accordance with Article 35(2), the ex post publication of information on recipients;(f) ensure a reasonable protection of personal data, as laid down in Directive 95/46/EC and Regulation (EC) No 45/2001.
(i) information comes to the notice of the authorising officer responsible indicating a significant deficiency in the functioning of the internal control system or that the expenditure certified by the entity or person concerned is linked to a serious irregularity and has not been corrected; (ii) the interruption is necessary to prevent significant damage to the financial interests of the Union.
(a) a report on the implementation of the tasks entrusted to them; (b) their accounts drawn up for the expenditure incurred in the execution of the tasks entrusted to them. Those accounts shall be accompanied by a management declaration confirming that, in the opinion of those in charge of the management of the funds: (i) the information is properly presented, complete and accurate, (ii) the expenditure was used for its intended purpose, as defined in the delegation agreements or, where applicable, in the relevant sector-specific rules, (iii) the control systems put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions;
(c) a summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned.
(a) supervise the fulfilment by those persons and entities of their responsibilities, in particular by carrying out audits and evaluations on the programme implementation; (b) apply procedures for the examination and acceptance of the accounts of the entrusted entities and persons, ensuring that the accounts are complete, accurate and true; (c) exclude from Union financing expenditure disbursements which have been made in breach of the applicable rules.
(i) are to be made to payees determined by the Commission; (ii) are subject to conditions and amounts fixed by the Commission; and (iii) do not involve the exercise of discretion by the entity or body making the payments.
(a) the information contained in the report presents a true and fair view; (b) the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management; (c) the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions.
(a) properly implementing payments, collecting revenue and recovering amounts established as being receivable; (b) preparing and presenting the accounts in accordance with Title IX of Part One; (c) keeping the accounts in accordance with Title IX of Part One; (d) laying down the accounting procedures and the chart of accounts, in accordance with Title IX of Part One; (e) laying down and validating the accounting systems and where appropriate validating systems laid down by the authorising officer to supply or justify accounting information; in this respect, the accounting officer shall be empowered to verify at any time compliance with validation criteria; (f) treasury management.
(a) determines entitlements to be recovered or issues recovery orders, commits expenditure or signs a payment order without complying with this Regulation or the delegated acts adopted pursuant to this Regulation; (b) omits to draw up a document establishing an amount receivable, neglects to issue a recovery order or is late in issuing it or is late in issuing a payment order, thereby rendering the institution liable to civil action by third parties.
(a) losing or damaging funds, assets or documents in his or her keeping; (b) wrongly altering bank accounts or postal giro accounts; (c) recovering or paying amounts which are not in conformity with the corresponding recovery or payment orders; (d) failing to collect revenue due.
(a) losing or damaging funds, assets or documents in his or her keeping; (b) not providing proper supporting documents for the payments he or she has made; (c) making payments to persons other than those entitled to such payments; (d) failing to collect revenue due.
(a) verifies that the debt exists; (b) determines or verifies the reality and the amount of the debt; (c) verifies the conditions according to which the debt is due.
(a) individual: the budgetary commitment is individual when the beneficiary and the amount of the expenditure are known; (b) global: the budgetary commitment is global when at least one of the elements necessary to identify the individual commitment is still not known; (c) provisional: the budgetary commitment is provisional when it is intended to cover the expenditure referred to in Article 170 or routine administrative expenditure and either the amount or the final payees are not definitively known.
(a) the expenditure has been charged to the correct item in the budget; (b) the appropriations are available; (c) the expenditure is in compliance with the Treaties, the budget, this Regulation, the delegated acts adopted pursuant to this Regulation and all acts adopted pursuant to the Treaties and any other regulation; (d) the principle of sound financial management is respected. The appropriateness of pre-financing payments, their amount and the overall payment schedule shall be commensurate with the planned duration, the progress in implementation and the financial risks that such prefinancing entails.
(a) the commitment is covered by the corresponding budgetary commitment; (b) the expenditure is regular and in compliance with the Treaties, the budget, this Regulation, the delegated acts adopted pursuant to this Regulation and with all acts adopted pursuant to the Treaties and any other regulation; (c) the principle of sound financial management is respected.
(a) verifies the existence of the creditor's entitlement; (b) determines or verifies the reality and the amount of the claim; (c) verifies the conditions according to which payment is due.
(a) payment of the entire amount due; (b) payment of the amount due in any of the following ways: (i) pre-financing, which may be divided into a number of payments after the signature of the delegation agreement, the contract or grant agreement or after notification of the grant decision; (ii) one or more interim payments as a counterpart of a partial execution of the action; (iii) payment of the balance of the amounts due where the action is completely executed.
(a) 90 calendar days for delegation agreements, contracts, grant agreements and decisions involving technical services or actions which are particularly complex to evaluate and for which payment depends on the approval of a report or a certificate; (b) 60 calendar days for all other delegation agreements, contracts, grant agreements and decisions for which payment depends on the approval of a report or a certificate; (c) 30 calendar days for all other delegation agreements, contracts, grant agreements and decisions.
(a) the amount of the payment request is not due; or (b) the appropriate supporting documents have not been produced.
(a) assessing the suitability and effectiveness of internal management systems and the performance of departments in implementing policies, programmes and actions by reference to the risks associated with them; (b) assessing the efficiency and effectiveness of the internal control and audit systems applicable to each budgetary implementation operation.
(a) "procurement" means the acquisition by means of a contract of works, supplies or services and the acquisition or rental of land, existing buildings or other immovable property, by one or more contracting authorities from economic operators chosen by those contracting authorities; (b) "public contract" means a contract for pecuniary interest concluded in writing between one or more economic operators and one or more contracting authorities within the meaning of Articles 117 and 190, in order to obtain, against payment of a price paid in whole or in part from the budget, the supply of movable or immovable assets, the execution of works or the provision of services. Public contracts comprise: (i) building contracts; (ii) supply contracts; (iii) works contracts; (iv) service contracts;
(c) "concession contract" means a contract for pecuniary interest concluded in writing between one or more economic operators and one or more contracting authorities within the meaning of Articles 117 and 190, in order to entrust the execution of works or the provision and management of services to an economic operator (the "concession"). The remuneration shall consist either solely in the right to exploit the works or services or in that right together with payment. The award of a concession contract shall involve the transfer to the concessionaire of an operating risk in exploiting those works or services encompassing demand risk or supply risk, or both. The concessionaire shall be deemed to assume an operating risk where, under normal operating conditions, there is no guarantee of recouping the investments made or the costs incurred in operating the works or the services at stake; (d) "contract" means a public contract or a concession contract; (e) "framework contract" means a public contract concluded between one or more economic operators and one or more contracting authorities, the purpose of which is to establish the terms governing specific contracts under it to be awarded during a given period, in particular with regard to price and, where appropriate, the quantity envisaged; (f) "dynamic purchasing system" means a completely electronic process for making commonly used purchases; (g) "economic operator" means any natural or legal person, including a public entity, or a group of such persons, which offers to supply products, execute works or provide services or immovable property; (h) "procurement document" means any document produced or referred to by the contracting authority to describe or determine elements of the procurement procedure, including: (i) the publicity measures set out in Article 103; (ii) the invitation to tender; (iii) the tender specifications, which shall include the technical specifications and the relevant criteria, or the descriptive documents in case of a competitive dialogue; (iv) the draft contract;
(i) "final administrative decision" means a decision of an administrative authority having final and binding effect in accordance with the law of the country in which the economic operator is established or in which the contracting authority is located, or in accordance with the applicable Union law; (j) "central purchasing body" means a contracting authority providing centralised purchasing activities and, where applicable, ancillary purchasing activities; (k) "tenderer" means an economic operator that has submitted a tender; (l) "candidate" means an economic operator that has sought an invitation or has been invited to take part in a restricted procedure, a competitive procedure with negotiation, a competitive dialogue, an innovation partnership, a design contest or a negotiated procedure; (m) "vendor" means an economic operator registered in a list of vendors to be invited to submit requests to participate or submit tenders; (n) "subcontractor" means an economic operator that is proposed by a candidate or tenderer or contractor to perform part of a contract. The subcontractor has no direct legal commitment to the contracting authority.
(a) a contract notice to launch a procedure, except in the case of the procedure referred to in point (d) of Article 104(1); (b) a contract award notice on the results of the procedure.
(a) open procedure; (b) restricted procedure, including through a dynamic purchasing system; (c) design contest; (d) negotiated procedure, including without prior publication; (e) competitive dialogue; (f) competitive procedure with negotiation; (g) innovation partnership; (h) procedures involving a call for expression of interest.
(a) the open or restricted procedure for any purchase; (b) the procedures involving a call for expression of interest for contracts with a value below the thresholds referred to in Article 118(1), to preselect candidates to be invited to submit tenders in response to future restricted invitations to tender, or to collect a list of vendors to be invited to submit requests to participate or submit tenders; (c) the design contest to acquire a plan or design selected by a jury after being put out to competition; (d) the innovation partnership to develop an innovative product, service or innovative works and for the subsequent purchase of the resulting supply, services or works; (e) the competitive procedure with negotiation or the competitive dialogue for concession contracts, for the service contracts referred to in Annex XIV to Directive 2014/24/EU of the European Parliament and of the Council Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65 ).(f) the negotiated procedure for contracts with a value below the thresholds referred to in Article 118(1) or the negotiated procedure without prior publication, only for specific types of purchases falling outside the scope of Directive 2014/24/EU and under clearly defined exceptional circumstances as set out in the delegated acts adopted pursuant to this Regulation.
(a) the early detection of risks threatening the Union's financial interests; (b) the exclusion of an economic operator which is in one of the exclusion situations listed in Article 106(1); (c) the imposition of a financial penalty on an economic operator pursuant to Article 106(13).
(a) the economic operator is bankrupt, subject to insolvency or winding-up procedures, where its assets are being administered by a liquidator or by a court, where it is in an arrangement with creditors, where its business activities are suspended, or where it is in any analogous situation arising from a similar procedure provided for under national laws or regulations; (b) it has been established by a final judgment or a final administrative decision that the economic operator is in breach of its obligations relating to the payment of taxes or social security contributions in accordance with the law of the country in which it is established, with those of the country in which the contracting authority is located or those of the country of the performance of the contract; (c) it has been established by a final judgment or a final administrative decision that the economic operator is guilty of grave professional misconduct by having violated applicable laws or regulations or ethical standards of the profession to which the economic operator belongs, or by having engaged in any wrongful conduct which has an impact on its professional credibility where such conduct denotes wrongful intent or gross negligence, including, in particular, any of the following: (i) fraudulently or negligently misrepresenting information required for the verification of the absence of grounds for exclusion or the fulfilment of selection criteria or in the performance of a contract; (ii) entering into agreement with other economic operators with the aim of distorting competition; (iii) violating intellectual property rights; (iv) attempting to influence the decision-making process of the contracting authority during the procurement procedure; (v) attempting to obtain confidential information that may confer upon it undue advantages in the procurement procedure;
(d) it has been established by a final judgment that the economic operator is guilty of any of the following: (i) fraud, within the meaning of Article 1 of the Convention on the protection of the European Communities' financial interests, drawn up by the Council Act of 26 July 1995 OJ C 316, 27.11.1995, p. 48 .(ii) corruption, as defined in Article 3 of the Convention on the fight against corruption involving officials of the European Communities or officials of Member States of the European Union, drawn up by the Council Act of 26 May 1997 OJ C 195, 25.6.1997, p. 1 .Council Framework Decision 2003/568/JHA of 22 July 2003 on combating corruption in the private sector (OJ L 192, 31.7.2003, p. 54 ).(iii) participation in a criminal organisation, as defined in Article 2 of Council Framework Decision 2008/841/JHA Council Framework Decision 2008/841/JHA of 24 October 2008 on the fight against organised crime (OJ L 300, 11.11.2008, p. 42 ).(iv) money laundering or terrorist financing, as defined in Article 1 of Directive 2005/60/EC of the European Parliament and of the Council Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing (OJ L 309, 25.11.2005, p. 15 ).(v) terrorist-related offences or offences linked to terrorist activities, as defined in Articles 1 and 3 of Council Framework Decision 2002/475/JHA Council Framework Decision 2002/475/JHA of 13 June 2002 on combating terrorism (OJ L 164, 22.6.2002, p. 3 ).(vi) child labour or other forms of trafficking in human beings as defined in Article 2 of Directive 2011/36/EU of the European Parliament and of the Council Directive 2011/36/EU of the European Parliament and of the Council of 5 April 2011 on preventing and combating trafficking in human beings and protecting its victims, and replacing Council Framework Decision 2002/629/JHA (OJ L 101, 15.4.2011, p. 1 ).
(e) the economic operator has shown significant deficiencies in complying with main obligations in the performance of a contract financed by the budget, which has led to its early termination or to the application of liquidated damages or other contractual penalties, or which has been discovered following checks, audits or investigations by an authorising officer, OLAF or the Court of Auditors; (f) it has been established by a final judgment or final administrative decision that the economic operator has committed an irregularity within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95 Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.1995, p. 1 ).
(a) facts established in the context of audits or investigations carried out by the Court of Auditors, OLAF or internal audit, or any other check, audit or control performed under the responsibility of the authorising officer; (b) non-final administrative decisions which may include disciplinary measures taken by the competent supervisory body responsible for the verification of the application of standards of professional ethics; (c) decisions of the ECB, the EIB, the European Investment Fund or international organisations; (d) decisions of the Commission relating to the infringement of the Union's competition rules or of a national competent authority relating to the infringement of Union or national competition law.
(a) the economic operator has taken remedial measures specified in paragraph 8 of this Article, thus demonstrating its reliability. This point shall not apply in the case referred to in point (d) of paragraph 1 of this Article; (b) it is indispensable to ensure the continuity of service, for a limited duration and pending the adoption of remedial measures specified in paragraph 8 of this Article; (c) such an exclusion would be disproportionate on the basis of the criteria referred to in paragraph 3 of this Article.
(a) measures to identify the origin of the situations giving rise to exclusion and concrete technical, organisational and personnel measures within the relevant business area of the economic operator, appropriate to correct the conduct and prevent its further occurrence; (b) proof that the economic operator has undertaken measures to compensate or redress the damage or harm caused to the Union's financial interests by the underlying facts giving rise to the exclusion situation; (c) proof that the economic operator has paid or secured the payment of any fine imposed by the competent authority or of any taxes or social security contributions referred to in point (b) of paragraph 1.
(a) appropriate evidence that the candidate, tenderer or entity is not in one of the exclusion situations referred to in paragraph 1; (b) information on persons that are members of the administrative, management or supervisory body of the candidate, tenderer or entity or that have powers of representation, decision or control with regard to that candidate, tenderer or entity and appropriate evidence that one or several of those persons are not in one of the exclusion situations referred to in points (c) to (f) of paragraph 1; (c) appropriate evidence that natural or legal persons that assume unlimited liability for the debts of that candidate, tenderer or entity are not in an exclusion situation referred to in point (a) or (b) of paragraph 1.
(a) regarding the situations referred to in points (c), (d), (e) and (f) of paragraph 1 of this Article, as an alternative to a decision to exclude the economic operator, where such an exclusion would be disproportionate on the basis of the criteria referred to in paragraph 3 of this Article; (b) regarding the situations referred to in points (c), (d) and (e) of paragraph 1 of this Article, in addition to an exclusion which is necessary to protect the Union's financial interests, where the economic operator has adopted a systemic and recurrent conduct with the intention to unduly obtain Union funds.
(a) the duration, if any, set by the final judgement or the final administrative decision of a Member State; (b) five years for the cases referred to in point (d) of paragraph 1; (c) three years for the cases referred to in points (c), (e) and (f) of paragraph 1.
(a) the date of the conduct giving rise to exclusion or, in the case of continued or repeated acts, the date on which the conduct ceases, in the cases referred to in points (b), (c), (d) and (e) of paragraph 1 of this Article; (b) the date of the final judgment of a national jurisdiction or of the final administrative decision in the cases referred to in points (b), (c) and (d) of paragraph 1 of this Article.
(a) the name of the economic operator concerned; (b) the exclusion situation by reference to paragraph 1 of this Article; (c) the duration of the exclusion and/or the amount of the financial penalty.
(a) where it is necessary to preserve the confidentiality of an investigation or of national judicial proceedings; (b) where publication would cause disproportionate damage to the economic operator concerned or would otherwise be disproportionate on the basis of the proportionality criteria set out in paragraph 3 of this Article and to the amount of the financial penalty; (c) where a natural person is concerned, unless the publication of personal data is exceptionally justified, inter alia, by the seriousness of the conduct or its impact on the Union's financial interests. In such cases, the decision to publish the information shall duly take into consideration the right to privacy and other rights provided for in Regulation (EC) No 45/2001.
(a) is in an exclusion situation established in accordance with Article 106; (b) has misrepresented the information required as a condition for participating in the procedure or has failed to supply that information; (c) was previously involved in the preparation of procurement documents where this entails a distortion of competition that cannot be remedied otherwise.
(a) OLAF in accordance with Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1 ).(b) an authorising officer of the Commission, of a European office set up by the Commission or of an executive agency in case of presumed grave professional misconduct, irregularity, fraud, corruption or serious breach of contract; (c) an institution, a European office or an agency other than those referred to in point (b) of this paragraph or a body in the cases of presumed grave professional misconduct, irregularity, fraud, corruption or serious breach of contract; (d) entities implementing the budget in accordance with Article 59 of this Regulation, in cases of detected fraud and/or irregularity, where required by sector-specific rules; (e) entities implementing the budget in accordance with Article 60 of this Regulation, in cases of detected fraud and/or irregularity.
(a) the identification of the economic operator concerned; (b) a summary of the risks detected or the facts in question; (c) information that could assist the authorising officer in carrying out the verification referred to in paragraph 4 of this Article or in taking a decision on exclusion as referred to in Article 106(1) or (2), or a decision to impose a financial penalty as referred to in Article 106(13); (d) where applicable, any special measures necessary to ensure the confidentiality of the information transmitted, including measures for the safeguarding of evidence to protect the investigation or the national judicial proceedings.
(a) a standing high-level independent chair; (b) two representatives of the Commission as the owner of the system, who shall express a joint position; and (c) one representative of the requesting contracting authority.
(a) the requesting contracting authority shall refer the case to the panel with the necessary information referred to in paragraph 3 of this Article, the facts and findings referred to in Article 106(2) and the alleged exclusion situation; (b) the panel shall notify the economic operator without delay of the facts in question and their preliminary classification in law, which may qualify as an exclusion situation referred to in points (c), (d), (e) and (f) of Article 106(1) and/or may lead to the imposition of a financial penalty. The panel shall simultaneously make the same notification to the other contracting authorities; (c) before adopting any recommendation, the panel shall give the economic operator and the notified contracting authorities the opportunity to submit observations. The economic operator and the notified contracting authorities shall have at least 15 days to submit their observations; (d) in the cases referred to in points (d) and (f) of Article 106(1), the notification referred to in point (b) of this paragraph and the opportunity referred to in point (c) of this paragraph may be exceptionally deferred where there are compelling legitimate grounds to preserve the confidentiality of an investigation or of national judicial proceedings, until such compelling legitimate grounds to preserve the confidentiality cease to exist; (e) where the request of the contracting authority is based, inter alia, on the information provided by OLAF, that Office shall cooperate with the panel in accordance with Regulation (EU, Euratom) No 883/2013, with due regard to the respect for procedural and fundamental rights, and to the protection of whistle-blowers; (f) the panel shall adopt its recommendation within 45 days from the receipt of the request of the contracting authority. Where the panel requests additional information from the economic operator, that period shall be extended by up to 15 days. In exceptional and duly justified cases, the panel may further extend the period to adopt its recommendation by up to one month. Where the economic operator fails to submit its observations or supply requested information within the time limit specified, the panel may proceed with the adoption of its recommendation.
(a) the facts or findings referred to in Article 106(2) and their preliminary classification in law; (b) an assessment of the need to impose a financial penalty and its amount; (c) an assessment of the need to exclude the economic operator concerned and, in that case, the suggested duration of such an exclusion; (d) an assessment of the need to publish the information related to the economic operator who is excluded and/or subject to a financial penalty; (e) an assessment of remedial measures taken by the economic operator, if any.
(a) contractors, candidates or tenderers in the cases referred to in point (b) of Article 107(1); (b) contractors who have been declared to be in serious breach of their obligations under contracts covered by the budget.
(a) the exclusion of the candidate or tenderer or contractor concerned from the contracts and grants financed by the budget, for a maximum period of ten years; and/or (b) the payment of financial penalties by the candidate or tenderer or contractor up to the value of that contract.
(a) the tender complies with the minimum requirements specified in the procurement documents; (b) the candidate or tenderer is not excluded under Article 106 or rejected under Article 107, and (c) the candidate or tenderer meets the selection criteria specified in the procurement documents and is not subject to conflicting interests which may negatively affect the performance of the contract.
(a) requests to participate and tenders which do not comply with the time limit for receipt, without opening them; (b) tenders received already open, without examining their content.
(a) the name of the tenderer, or tenderers in the case of a framework contract, to whom the contract is awarded and, except in the case of a specific contract under a framework contract with reopening of competition, the characteristics and relative advantages of the successful tender, the price paid or contract value, whichever is appropriate; (b) the progress of negotiation and dialogue with tenderers.
(a) for additional works, supplies or services by the original contractor that have become necessary and that were not included in the initial procurement, where the following conditions are fulfilled: (i) a change of contractor cannot be made for technical reasons linked to interchangeability or interoperability requirements with existing equipment, services or installations; (ii) a change of contractor would cause substantial duplication of costs for the contracting authority; and (iii) any increase in price, including the net cumulative value of successive modifications, does not exceed 50 % of the initial contract value;
(b) where the following conditions are fulfilled: (i) the need for modification has been brought about by circumstances which a diligent contracting authority could not foresee; and (ii) any increase in price does not exceed 50 % of the initial contract value;
(c) where the value of the modification is below the following thresholds: (i) the thresholds referred to in Article 118(1) and the delegated acts adopted pursuant to Article 190(2) in the field of external actions applicable at the time of the modification; and (ii) 10 % of the initial contract value for public service and supply contracts and works or services concession contracts and 15 % of the initial contract value for public works contracts;
(d) where the minimum requirements of the initial procurement procedure are not altered. In that case any ensuing modification of value shall comply with the conditions set under point (c) of this subparagraph, unless such modification of value results from the strict application of the procurement documents or contractual provisions.
(a) limit the financial risks connected with payment of pre-financing; (b) ensure compliance with substantial contractual obligations in the case of works, supplies or complex services; (c) ensure full performance of the contract during the contract liability period.
(a) an action intended to help achieve a Union policy objective; (b) the functioning of a body which pursues an aim of general Union interest or has an objective forming part of, and supporting, a Union policy ('operating grants').
(a) expenditure on the members and staff of the institutions and contributions to the European schools; (b) public contracts as referred to in Article 101, aid paid as macro-financial assistance, and budget support; (c) financial instruments, as well as shareholdings or equity participation in international financial institutions such as the European Bank for Reconstruction and Development (EBRD) or specialised Union bodies such as the European Investment Fund; (d) contributions paid by the Union as subscriptions to bodies of which it is a member; (e) expenditure implemented under shared management and indirect management within the meaning of Articles 58, 59 and 60, unless specified otherwise in the financial rules applicable to the budget of the entities or persons entrusted pursuant to point (c) of Article 58(1) or in delegation agreements; (f) contributions to executive agencies referred to in Article 62, made by virtue of each agency's constitutive act; (g) expenditure relating to fisheries markets as referred to in point (f) of Article 3(2) of Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policyOJ L 209, 11.8.2005, p. 1 .(h) repayment of travel and subsistence expenses incurred by, or where appropriate any other indemnities paid to, persons invited or mandated by the institutions; (i) prizes given as rewards for a contest, to which Title VII of Part One applies.
(a) the co-financing principle as set out in Article 125(3); (b) the no-profit principle as set out in Article 125(4); (c) for actions where the objective is to reinforce the financial capacity of a beneficiary or to generate an income, the assessment of the financial capacity of the applicant as referred to in Article 132(1).
(a) entities forming the beneficiary in accordance with paragraph 1; (b) entities that satisfy the eligibility criteria and that do not fall within one of the situations referred to in Article 131(4) and that have a link with the beneficiary, in particular a legal or capital link, which is neither limited to the action nor established for the sole purpose of its implementation.
(a) reimbursement of a specified proportion of the eligible costs, referred to in Article 126, actually incurred; (b) reimbursement on the basis of unit costs; (c) lump sums; (d) flat-rate financing; (e) a combination of the forms referred to in points (a) to (d).
(a) justification concerning the appropriateness of such forms of financing with regard to the nature of the supported actions or work programmes, as well as to the risks of irregularities and fraud and costs of control; (b) identification of the costs or categories of costs covered by lump sums, unit costs or flat-rate financing, which shall exclude ineligible costs under the applicable Union rules; (c) description of the methods for determining lump sums, unit costs or flat-rate financing, and of the conditions for reasonably ensuring that the no-profit and co-financing principles are complied with and that double financing of costs is avoided. Those methods shall be based on: (i) statistical data or similar objective means; or (ii) a beneficiary-by-beneficiary approach, by reference to certified or auditable historical data of the beneficiary or to its usual cost accounting practices.
(a) actions the objective of which is the reinforcement of the financial capacity of a beneficiary, or actions which generate an income to ensure their continuity after the period of Union financing provided for in the grant decision or agreement; (b) study, research or training scholarships paid to natural persons; (c) other direct support paid to natural persons most in need, such as unemployed persons and refugees; (d) grants based on flat rates and/or lump sums and/or unit costs where these comply with the conditions set out in Article 124(2); (e) low value grants.
(a) they are incurred during the duration of the action or of the work programme, with the exception of costs relating to final reports and audit certificates; (b) they are indicated in the estimated overall budget of the action or work programme; (c) they are necessary for the implementation of the action or of the work programme which is the subject of the grant; (d) they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practices of the beneficiary; (e) they comply with the requirements of applicable tax and social legislation; (f) they are reasonable, justified, and comply with the principle of sound financial management, in particular regarding economy and efficiency.
(a) costs relating to a pre-financing guarantee lodged by the beneficiary of the grant, where that guarantee is required by the authorising officer responsible pursuant to Article 134(1); (b) costs relating to external audits where such audits are required in support of the requests for payments by the authorising officer responsible; (c) value added tax ("VAT") where it is not recoverable under the applicable national VAT legislation and is paid by a beneficiary other than a non-taxable person as defined in the first subparagraph of Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added taxOJ L 347, 11.12.2006, p. 1 .(d) depreciation costs, provided they are actually incurred by the beneficiary; (e) salary costs of the personnel of national administrations to the extent that they relate to the cost of activities which the relevant public authority would not carry out if the project concerned were not undertaken.
(a) the entities concerned are identified in the grant agreement or decision; (b) the entities concerned abide by the rules applicable to the beneficiary under the grant agreement or decision with regard to eligibility of costs and rights of checks and audits by the Commission, OLAF and the Court of Auditors.
(a) either the costs actually incurred by third parties and duly supported by accounting documents; (b) or, in the absence of such documents, the costs that correspond to those generally accepted on the market in question.
(a) for informing all applicants of the outcome of the evaluation of their application, a maximum of six months from the final date for submission of complete proposals; (b) for signing grant agreements with applicants or notifying grant decisions to them, a maximum of three months from the date of informing applicants they have been successful.
(a) legal persons; or (b) natural persons, in so far as this is required by the nature or characteristics of the action or the objective pursued by the applicant.
(a) refuse to sign the grant agreement or to give notification of the grant decision; (b) suspend implementation of the grant; or (c) where appropriate, terminate the grant agreement or decision.
(a) before awarding the grant, the authorising officer responsible has verified that the beneficiary offers adequate guarantees as regards the recovery of amounts due to the Commission; (b) the conditions for the giving of such support are strictly defined in the grant decision or agreement between the beneficiary and the Commission, in order to avoid the exercise of discretion by the beneficiary; (c) the amounts concerned are small, except where the financial support is the primary aim of the action.
(a) addressing market failures or sub-optimal investment situations, which have proven to be financially viable but do not give rise to sufficient funding from market sources; (b) additionality: financial instruments shall not be aimed at replacing those of a Member State, private funding or another Union financial intervention; (c) non-distortion of competition in the internal market and consistency with State aid rules; (d) leverage effect: the Union contribution to a financial instrument shall aim at mobilising a global investment exceeding the size of the Union contribution according to the indicators defined in advance; (e) alignment of interest: when implementing financial instruments, the Commission shall ensure that there is a common interest in achieving the policy objectives defined for a financial instrument, possibly fostered by provisions such as co-investment, risk-sharing requirements or financial incentives, while preventing a conflict of interests with other activities of the entrusted entity; (f) financial instruments shall be established on the basis of on an ex ante evaluation, including an evaluation of the possible re-use of additional resources referred to in point (f) of paragraph 8.
(a) an identification of the financial instrument and the basic act; (b) a description of the financial instrument, implementation arrangements and the added value of the Union contribution; (c) the financial institutions involved in implementation, including any issues relating to the application of paragraph 5; (d) the aggregate budgetary commitments and payments from the budget for each financial instrument; (e) the performance of the financial instrument, including the investments realised; (f) an evaluation of the use of any amounts returned to the instrument as internal assigned revenue under paragraph 6; (g) the balance on the fiduciary account; (h) revenues and repayments under paragraph 6; (i) the value of equity investments, with respect to previous years; (j) the accumulated figures for impairments of assets of equity or risk-sharing instruments, and for called guarantees for guarantee instruments; (k) the target leverage effect, and the achieved leverage effect; (l) itscontribution to the achievement of the objectives of the programme concerned as measured by the established indicators, including, where applicable, the geographical diversification.
(a) the consolidated financial statements, which present the consolidation of the financial information contained in the financial statements of the institutions financed by the budget, those of the bodies referred to in Article 208 and of other bodies whose accounts are required to be consolidated in accordance with the accounting rules referred to in Article 143; (b) the aggregated budgetary accounts which present the information contained in the budgetary accounts of the institutions.
(a) the balance sheet and the statement of financial performance, which represent all assets and liabilities, the financial situation and the economic result at 31 December of the preceding year; they shall be presented in accordance with the accounting rules referred to in Article 143; (b) the cash-flow statement showing amounts collected and disbursed during the year and the final treasury position; (c) the statement of changes in net assets presenting an overview of the movements during the year in reserves and accumulated results.
(a) reports which aggregate all budgetary operations for the year in terms of revenue and expenditure; (b) explanatory notes, which shall supplement and comment on the information given in the reports.
(a) show their records of cash in hand, any other cash, securities and materials of all kinds, and also the supporting documents in respect of their stewardship of the funds with which they are entrusted, and also any books, registers and other documents relating thereto; (b) present the correspondence and any other documents required for the full implementation of the audit referred to in Article 159(1).
(a) the decommitment of appropriations from a programme under the arrangements for the implementation of the performance reserve established in Article 20 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320 ).(b) the decommitment of appropriations from a programme dedicated to a specific financial instrument in favour of SMEs following the discontinuance of the participation of a Member State in the financial instrument, as referred to in the seventh subparagraph of Article 39(2) of Regulation (EU) No 1303/2013.
(a) the European Parliament and the Council approve it; (b) either the European Parliament or the Council approves it and the other institution refrains from acting; (c) the European Parliament and the Council refrain from acting or do not take a decision to refuse it.
(a) grant and procurement procedures in which the JRC participates; (b) activities of the JRC on behalf of third parties; or (c) activities undertaken under an administrative agreement with other institutions or other Commission departments for the provision of technical-scientific services.
(a) either within the framework of aid granted on an autonomous basis; or (b) in partnership with a third country as referred to in point (i) of Article 58(1)(c), through the signature of a financing agreement.
(a) there is added value to the Union intervention: trust funds shall only be created and implemented at Union level where their objectives, in particular by reason of their scale or potential effects, can be better achieved at Union level than at national level; (b) Union trust funds shall bring clear Union political visibility and managerial advantages as well as better Union control of risks and disbursements of the Union and other donors' contributions. They should not be created if they merely duplicate other existing funding channels or similar instruments without providing any additionality.
(a) a financing agreement between the Commission and an entity or person referred to in Article 185; (b) a contract or a grant agreement between the Commission and natural or legal persons responsible for carrying out the actions.
(a) for multi-donor actions; (b) for individual contracts relating to audit and evaluation; (c) in the following exceptional circumstances: (i) riders are added to contracts which have already been concluded; (ii) individual contracts are to be concluded after early termination of an existing contract; (iii) changes of the entity charged with the entrusted tasks.
(a) the Instrument for Pre-Accession Assistance; (b) the European Neighbourhood and Partnership Instrument.
(a) procurement where the Commission does not award contracts for its own account; (b) procurement by entities or persons entrusted pursuant to point (c) of Article 58(1) where provided for in the financing agreement referred to in Article 189.
(a) for each building, the expenditure and surface area covered by the appropriations of the corresponding budget lines; (b) the expected evolution of the global programming of surface area and locations for the coming years with a description of the building projects in planning phase which are already identified; (c) the final terms and costs, as well as relevant information regarding project implementation of new building projects previously submitted to the European Parliament and the Council under the procedure established in paragraphs (4) and (5) and not included in the preceding year's working documents.
(i) any acquisition of land; (ii) the acquisition, sale, structural renovation, construction of buildings or any project combining these elements to be implemented in the same timeframe, exceeding EUR 3000000 ;(iii) any new building contract (including usufructs, long-term leases and renewals of existing building contracts under less favourable conditions) not covered by point (ii) with an annual charge of at least EUR 750000 ;(iv) the extension or renewal of existing building contracts (including usufruct and long-term leases) under the same or more favourable conditions, with an annual charge of at least EUR 3000000 .
(a) Articles 53 to 57, which shall continue to apply to all commitments made up to 31 December 2013 ;(b) point (a) of Article 166(3), which shall continue to apply to all commitments made up to 31 December 2012 ; and(c) point (b) of Article 166(3), which shall continue to apply to the commitments made between 1 January 2013 and31 December 2013 .
(a) Articles 58 to 63, which shall apply only to commitments made as of 1 January 2014 ,(b) Point (c) of the second subparagraph of Article 50(1) and Articles 82, 139 and 140, which shall apply from 1 January 2014 ,(c) Articles 177, 179 and 210, which shall apply from 27 October 2012 .
| Council Regulation (EC, Euratom) No 1605/2002 | New Regulation | Titles |
|---|---|---|
| PART ONE | PART ONE | COMMON PROVISIONS |
| TITLE I | TITLE I | SUBJECT MATTER, SCOPE AND DEFINITIONS |
| Article 1 | Article 1 | Subject matter |
| — | Article 2 | Definitions |
| Article 2 | Article 3 | Compliance of secondary legislation with this Regulation |
| — | Article 5 | Protection of personal data |
| TITLE II | TITLE II | BUDGETARY PRINCIPLES |
| Article 3 | Article 6 | Respect for budgetary principles |
| CHAPTER 1 | CHAPTER 1 | Principles of unity and of budgetary accuracy |
| Article 4 | Article 7 | Scope of the budget |
| Article 5 | Article 8 | Specific rules on the principles of unity and budgetary accuracy |
| Article 5a | Article 4 | Periods, dates and time limits |
| CHAPTER 2 | CHAPTER 2 | Principle of annuality |
| Article 6 | Article 9 | Definition |
| Article 7 | Article 10 | Type of appropriations |
| Article 8 | Article 11 | Accounting for revenue and appropriations |
| Article 9 | Article 13 | Cancellation and carry-over of appropriations |
| Article 10 | Article 14 | Carry-over rules for assigned revenue |
| Article 11 | Article 15 | Decommitment of appropriations |
| Article 12 | Article 12 | Commitment of appropriations |
| Article 13 | Article 16 | Rules applicable in the event of late adoption of the budget |
| CHAPTER 3 | CHAPTER 3 | Principle of equilibrium |
| Article 14 | Article 17 | Definition and scope |
| Article 15 | Article 18 | Balance from financial year |
| CHAPTER 4 | CHAPTER 4 | Principle of unit of account |
| Article 16 | Article 19 | Use of euro |
| CHAPTER 5 | CHAPTER 5 | Principle of universality |
| Article 17 | Article 20 | Definition and scope |
| Article 18 | Article 21 | Assigned revenue |
| Article 19 | Article 22 | Donations |
| Article 20 | Article 23 | Rules on deductions and exchange rate adjustments |
| CHAPTER 6 | CHAPTER 6 | Principle of specification |
| Article 21 | Article 24 | General provisions |
| Article 22 | Article 25 | Transfers by institutions other than the Commission |
| Article 23 | Article 26 | Transfers by the Commission |
| Article 24 | Article 27 | Transfer proposals submitted to the European Parliament and the Council by the institutions |
| Article 25 | Article 28 | Specific rules on transfers |
| Article 26 | Article 29 | Transfers subject to special provisions |
| CHAPTER 7 | CHAPTER 7 | Principle of sound financial management |
| Article 27 | Article 30 | Principles of economy, efficiency and effectiveness |
| Article 28 | Article 31 | Compulsory financial statement |
| — | Article 32 | Internal control of budget implementation |
| — | Article 33 | Cost-effective control systems |
| CHAPTER 8 | CHAPTER 8 | Principle of transparency |
| Article 29 | Article 34 | Publication of accounts, budgets and reports |
| Article 30 | Article 35 | Publication of information on recipients and other information |
| TITLE III | TITLE III | ESTABLISHMENT AND STRUCTURE OF THE BUDGET |
| CHAPTER 1 | CHAPTER I | Establishment of the budget |
| Article 31 | Article 36 | Estimates of revenue and expenditure |
| Article 32 | Article 37 | Estimated budget of the bodies referred to in Article 208 |
| Article 33 | Article 38 | Draft budget |
| Article 34 | Article 39 | Letter of amendment to the draft budget |
| Article 35 | — | — |
| Article 36 | Article 40 | Obligations of the Member States stemming from the adoption of the budget |
| Article 37 | Article 41 | Draft amending budgets |
| Article 38 | — | — |
| Article 39 | Article 42 | Early transmission of estimates and draft budgets |
| CHAPTER 2 | CHAPTER 2 | Structure and presentation of the budget |
| Article 40 | Article 43 | Structure of the budget |
| Article 41 | Article 44 | Budget nomenclature |
| Article 42 | Article 45 | Prohibition of negative revenue |
| Article 43 | Article 46 | Provisions |
| Article 44 | Article 47 | Negative reserve |
| Article 45 | Article 48 | Emergency Aid Reserve |
| Article 46 | Article 49 | Presentation of the budget |
| Article 47 | Article 50 | Rules on the establishment plans for staff |
| — | CHAPTER 3 | Budgetary discipline |
| — | Article 51 | Compliance with the multiannual financial framework |
| — | Article 52 | Compliance of Union acts with the budget |
| TITLE IV | TITLE IV | IMPLEMENTATION OF THE BUDGET |
| CHAPTER 1 | CHAPTER 1 | General provisions |
| Article 48 | Article 53 | Budget implementation in accordance with the principle of sound financial management |
| Article 49 | Article 54 | Basic act and exceptions |
| Article 50 | Article 55 | Implementation of the budget by institutions other than the Commission |
| Article 51 | Article 56 | Delegation of budget implementation powers |
| Article 52 | Article 57 | Conflict of interests |
| CHAPTER 2 | CHAPTER 2 | Methods of implementation |
| Article 53 | Article 58 | Methods of implementation of the budget |
| Article 53a | — | — |
| Article 53b | Article 59 | Shared management with Member States |
| Article 53c | Article 60 | Indirect management |
| Article 53d | — | — |
| Article 54 | Article 61 | |
| Article 55 | Article 62 | Executive agencies |
| Article 56 | — | — |
| Article 57 | Article 63 | Limits to delegation of powers |
| CHAPTER 3 | CHAPTER 3 | Financial actors |
| Section 1 | Section 1 | Principle of segregation of duties |
| Article 58 | Article 64 | Segregation of duties |
| Section 2 | Section 2 | Authorising officer |
| Article 59 | Article 65 | The authorising officer |
| Article 60 | Article 66 | Powers and duties of the authorising officer |
| Article 60a | Article 67 | Powers and duties of Heads of Union Delegations |
| Section 3 | Section 3 | Accounting officer |
| Article 61 | Article 68 | Powers and duties of the accounting officer |
| Article 62 | Article 69 | Powers which may be delegated by the accounting officer |
| Section 4 | Section 4 | Imprest administrator |
| Article 63 | Article 70 | Imprest accounts |
| CHAPTER 4 | CHAPTER 4 | Liability of financial actors |
| Section 1 | Section 1 | General rules |
| Article 64 | Article 71 | Withdrawal of delegation and suspension of duties given to financial actors |
| Article 65 | Article 72 | Liability of the authorising officer for illegal activity, fraud or corruption |
| Section 2 | Section 2 | Rules applicable to authorising officers responsible |
| Article 66 | Article 73 | Rules applicable to authorising officers |
| Section 3 | Section 3 | Rules applicable to accounting officers and imprest administrators |
| Article 67 | Article 74 | Rules applicable to accounting officers |
| Article 68 | Article 75 | Rules applicable to imprest administrators |
| CHAPTER 5 | CHAPTER 5 | Revenue operations |
| Section 1 | Section 1 | Making own resources available |
| Article 69 | Article 76 | Own resources |
| Section 2 | Section 2 | Estimate of amounts receivable |
| Article 70 | Article 77 | Estimate of amounts receivable |
| Section 3 | Section 3 | Establishment of amounts receivable |
| Article 71 | Article 78 | Establishment of amounts receivable |
| Section 4 | Section 4 | Authorisation of recovery |
| Article 72 | Article 79 | Authorisation of recovery |
| Section 5 | Section 5 | Recovery |
| Article 73 | Article 80 | Rules on recovery |
| Article 73a | Article 81 | Limitation period |
| — | Article 82 | National treatment for Union entitlements |
| Article 74 | Article 83 | Fines, penalties and accrued interest imposed by the Commission |
| CHAPTER 6 | CHAPTER 6 | Expenditure operations |
| Article 75 | Article 84 | Financing decisions |
| Section 1 | Section 1 | Commitment of expenditure |
| Article 76 | Article 85 | Types of commitments |
| Article 77 | Article 86 | Rules applicable to commitments |
| Article 78 | Article 87 | Checks applicable to commitments |
| Section 2 | Section 2 | Validation of expenditure |
| Article 79 | Article 88 | Validation of expenditure |
| Section 3 | Section 3 | Authorisation of expenditure |
| Article 80 | Article 89 | Authorisation of expenditure |
| Section 4 | Section 4 | Payment of expenditure |
| Article 81 | Article 90 | Types of payments |
| Article 82 | Article 91 | Payment limited to funds available |
| Section 5 | Section 5 | Time limits for expenditure operations |
| Article 83 | Article 92 | Time limits |
| CHAPTER 7 | CHAPTER 7 | IT systems and e-Government |
| Article 84 | Article 93 | Electronic management of operations |
| — | Article 94 | Transmission of documents |
| — | Article 95 | e-Government |
| — | CHAPTER 8 | Administrative principles |
| — | Article 96 | Good administration |
| — | Article 97 | Indication of means of redress |
| CHAPTER 8 | CHAPTER 9 | Internal auditor |
| Article 85 | Article 98 | Appointment of the internal auditor |
| Article 86 | Article 99 | Powers and duties of the internal auditor |
| Article 87 | Article 100 | Independence of the internal auditor |
| TITLE V | TITLE V | PUBLIC PROCUREMENT |
| CHAPTER 1 | CHAPTER 1 | General provisions |
| Section 1 | Section 1 | Scope and award principles |
| Article 88 | Article 101 | Definition of public contracts |
| Article 89 | Article 102 | Principles applicable to public contracts |
| Section 2 | Section 2 | Publication |
| Article 90 | Article 103 | Publication of public contracts |
| Section 3 | Section 3 | Procurement procedures |
| Article 91 | Article 104 | Procurement procedures |
| Article 92 | Article 105 | Content of tender documents |
| Article 93 | Article 106 | Exclusion criteria applicable for participation in procurement procedures |
| Article 94 | Article 107 | Exclusion criteria applicable to awards |
| Article 95 | Article 108 | Central exclusion database |
| Article 96 | Article 109 | Administrative and financial penalties |
| Article 97 | Article 110 | Award criteria for contracts |
| Article 98 | Article 111 | Submission of tenders |
| Article 99 | Article 112 | Principles of equal treatment and transparency |
| Article 100 | Article 113 | The award decision |
| Article 101 | Article 114 | Cancellation of the procurement procedure |
| Section 4 | Section 4 | Guarantees and corrective action |
| Article 102 | Article 115 | Guarantees |
| Article 103 | Article 116 | Errors, irregularities and fraud in the procedure |
| CHAPTER 2 | CHAPTER 2 | Provisions applicable to contracts awarded by the institutions on their own account |
| Article 104 | Article 117 | The contracting authority |
| Article 105 | Article 118 | Thresholds applicable |
| Article 106 | Article 119 | Rules on participation in tendering procedures |
| Article 107 | Article 120 | Procurement rules of the World Trade Organisation |
| TITLE VI | TITLE VI | GRANTS |
| CHAPTER 1 | CHAPTER 1 | Scope and form of grants |
| Article 108 | Article 121 | Scope of grants |
| — | Article 122 | Beneficiaries |
| Article 108a | Article 123 | Forms of grants |
| — | Article 124 | Lump sums, unit costs and flat-rate financing |
| CHAPTER 2 | CHAPTER 2 | Principles |
| Article 109 | Article 125 | General principles applicable to grants |
| — | Article 126 | Eligible costs |
| — | Article 127 | Co-financing in kind |
| Article 110 | Article 128 | Transparency |
| Article 111 | Article 129 | Principle of non-cumulative award |
| Article 112 | Article 130 | Principle of non-retroactivity |
| Article 113 | — | — |
| CHAPTER 3 | CHAPTER 3 | Award procedure |
| Article 114 | Article 131 | Applications for grants |
| Article 115 | Article 132 | Selection and award criteria |
| Article 116 | Article 133 | Evaluation procedure |
| Article 117 | — | — |
| CHAPTER 4 | CHAPTER 4 | Payment and control |
| Article 118 | Article 134 | Pre-financing guarantee |
| Article 119 | Article 135 | Payment of grants and controls |
| — | Article 136 | Periods for record-keeping |
| CHAPTER 5 | CHAPTER 5 | Implementation |
| Article 120 | Article 137 | Implementation contracts and financial support to third parties |
| — | TITLE VII | PRIZES |
| — | — | — |
| — | Article 138 | General rules |
| — | TITLE VIII | FINANCIAL INSTRUMENTS |
| — | Article 139 | Scope |
| — | Article 140 | Principles and conditions applicable to financial instruments |
| TITLE VII | TITLE IX | PRESENTATION OF THE ACCOUNTS AND ACCOUNTING |
| CHAPTER 1 | CHAPTER 1 | Presentation of the accounts |
| Article 121 | Article 141 | Structure of the accounts |
| Article 122 | Article 142 | Report on budgetary and financial management |
| Article 123 | Article 143 | Rules governing the accounts |
| Article 124 | Article 144 | Accounting principles |
| Article 125 | — | — |
| Article 126 | Article 145 | Financial statements |
| Article 127 | Article 146 | Budgetary implementation reports |
| Article 128 | Article 147 | Provisional accounts |
| Article 129 | Article 148 | Approval of the final consolidated accounts |
| CHAPTER 2 | CHAPTER 2 | Information on the implementation of the budget |
| Article 130 | Article 149 | Report on budgetary guarantees and risks |
| Article 131 | Article 150 | Information on budget implementation |
| CHAPTER 3 | CHAPTER 3 | Accounting |
| Section 1 | Section 1 | Common provisions |
| Article 132 | Article 151 | The accounting system |
| Article 133 | Article 152 | Common requirements for the institutions' accounting system |
| Section 2 | Section 2 | General accounts |
| Article 134 | Article 153 | The general accounts |
| Article 135 | Article 154 | Entries in the general accounts |
| Article 136 | Article 155 | Accounting adjustments |
| Section 3 | Section 3 | Budgetary accounts |
| Article 137 | Article 156 | Budgetary accounting |
| CHAPTER 4 | CHAPTER 4 | Property inventories |
| Article 138 | Article 157 | The inventory |
| TITLE VIII | TITLE X | EXTERNAL AUDIT AND DISCHARGE |
| CHAPTER 1 | CHAPTER 1 | External audit |
| Article 139 | Article 158 | External audit by the Court of Auditors |
| Article 140 | Article 159 | Rules and procedure on the audit |
| Article 141 | Article 160 | Checks on securities and cash |
| Article 142 | Article 161 | Court of Auditors' right of access |
| Article 143 | Article 162 | Annual report of the Court of Auditors |
| Article 144 | Article 163 | Special reports of the Court of Auditors |
| CHAPTER 2 | CHAPTER 2 | Discharge |
| Article 145 | Article 164 | Timetable of the discharge procedure |
| Article 146 | Article 165 | The discharge procedure |
| Article 147 | Article 166 | Follow-up measures |
| Article 147a | Article 167 | Specific provisions regarding the EEAS |
| PART TWO | PART TWO | SPECIAL PROVISIONS |
| TITLE I | TITLE I | EUROPEAN AGRICULTURAL GUARANTEE FUND |
| Article 148 | Article 168 | Special provisions on the European Agricultural Guarantee Fund |
| Article 149 | Article 169 | Commitments of EAGF appropriations |
| Article 150 | Article 170 | Global provisional commitments of EAGF appropriations |
| Article 151 | Article 171 | Schedule and timing of EAGF budgetary commitments |
| Article 152 | Article 172 | Accounting of EAGF expenditure |
| Article 153 | Article 173 | Transfer of EAGF appropriations |
| Article 154 | Article 174 | Assigned EAGF revenue |
| TITLE II | TITLE II | STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND, EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT, AND FUNDS IN THE AREA OF FREEDOM, SECURITY AND JUSTICE MANAGED IN SHARED MANAGEMENT |
| Article 155 | Article 175 | Special provisions |
| — | Article 176 | Respect of the allocations of commitment appropriations |
| Article 156 | Article 177 | Payments of contributions, interim payments and repayments |
| Article 157 | Article 178 | Decommitment of appropriations |
| Article 158 | Article 179 | Transfer of appropriations |
| Article 159 | Article 180 | Management, selection and audit |
| TITLE III | TITLE III | RESEARCH |
| Article 160 | Article 181 | Research funds |
| Article 160a | Article 182 | Commitments of Research Fund |
| Article 161 | Article 183 | Joint Research Centre |
| TITLE IV | TITLE IV | EXTERNAL ACTIONS |
| CHAPTER I | CHAPTER 1 | General provisions |
| Article 162 | Article 184 | External actions |
| CHAPTER 2 | CHAPTER 2 | Implementation of actions |
| — | Section 1 | General provisions |
| Article 163 | Article 185 | Implementation of external actions |
| — | Section 2 | Budget support and multi-donor trust funds |
| — | Article 186 | Use of budget support |
| Article 164 (repealed) | Article 187 | Union trust funds for external actions |
| — | Section 3 | Other management modes |
| Article 165 | Article 188 | Implementation of external actions through indirect management |
| Article 166 | Article 189 | Financing agreements on the implementation of external actions |
| CHAPTER 3 | CHAPTER 3 | Procurement |
| Article 167 | Article 190 | External action procurement |
| Article 168 | Article 191 | Rules on participation in tendering procedures |
| CHAPTER 4 | CHAPTER 4 | Grants |
| Article 169 | Article 192 | Full financing of an external action |
| Article 169a | Article 193 | Applicable rules for external action grants |
| CHAPTER 5 | CHAPTER 5 | Auditing of accounts |
| Article 170 | Article 194 | Union audit in external action |
| TITLE V | TITLE V | EUROPEAN OFFICES |
| Article 171 | Article 195 | The European offices |
| Article 172 | Article 196 | Appropriations regarding the European offices |
| Article 173 | Article 197 | Authorising officer of European offices |
| Article 174 | Article 198 | The accounts of the interinstitutional European offices |
| Article 174a | Article 199 | Delegation of authorising officer powers for interinstitutional European offices |
| Article 175 | Article 200 | Services to third parties |
| Article 176 (repealed) | — | — |
| TITLE VI | TITLE VI | ADMINISTRATIVE APPROPRIATIONS |
| Article 177 | Article 201 | General provisions |
| Article 178 | Article 202 | Commitments |
| Article 179 | Article 203 | Specific provisions regarding administrative appropriations |
| TITLE VII | TITLE VII | EXPERTS |
| Article 179a | Article 204 | Remunerated external experts |
| PART THREE | PART THREE | FINAL AND TRANSITIONAL PROVISIONS |
| TITLE I | — | — |
| Article 180 (repealed) | — | — |
| Article 181 | Article 205 | Transitional provisions |
| TITLE II | — | — |
| Article 182 | Article 206 | Information requests by the European Parliament and the Council |
| — | Article 207 | Thresholds and amounts |
| Article 183 | Article 210 | Exercise of the delegation |
| Article 185 | Article 208 | Framework financial regulation for bodies set up under the TFEU and the Euratom Treaty |
| — | Article 209 | Model Financial Regulation for public-private partnership bodies |
| Article 184 | Article 211 | Review |
| Article 186 | Article 212 | Repeal |
| Article 186a | Article 213 | Review concerning the EEAS |
| Article 187 | Article 214 | Entry into force |
the carry-over rules for the Emergency Aid Reserve and for projects financed under the Connecting Europe Facility; the carry-over of unused appropriations and of the budgetary balance, as well as the related proposal to enter these in a reserve for payments and commitments; the possible inclusion of the European Development Fund in the Union budget; the treatment of funds resulting from the agreements on the fight against the illegal traffic in tobacco products."
1. the early warning procedure foreseen in Article 203(4) and the prior approval procedure foreseen in Article 203(5) do not apply to the acquisition of land free of charge or for a symbolic amount; 2. any reference to "buildings" in Article 203 shall only apply to non residential buildings. The European Parliament and the Council may request any information related to residential buildings; 3. in exceptional or urgent political circumstances the information concerning building projects relating to EU delegations or offices in third countries foreseen in Article 203(4) may be submitted jointly with the building project under Article 203(5); In such cases the European Parliament, the Council and the Commission commit themselves to deal with the building project at the earliest possible opportunity; 4. the prior approval procedure foreseen in Article 203(5) and (6) does not apply to preparatory contracts or studies necessary to evaluate the detailed cost and financing of the building project; 5. the thresholds of EUR 750000 or EUR3000000 referred to in points (ii) to (iv) of Article 203(7) include the fitting out of the building; for rent contracts, these thresholds apply to the rent without charges but include costs related to the fitting out of the building;6. the expenditure mentioned under Article 203(3)(a) does not include charges; 7. one year after the date of entry into application of the Financial Regulation, the Commission shall report on the application of the procedures foreseen in Article 203.".