Financial regulation applicable to the general budget of the Union (recast)

Table of Contents

• Preface 18
• 1. Financial regulation 20
• 1.1. Reference 20
• 1.2. Recitals 22
• TITLE I — SUBJECT MATTER, DEFINITIONS AND GENERAL PRINCIPLES 78
• Article 1 Subject matter 78
• Article 2 Definitions 78
• Article 3 Compliance of secondary legislation with this Regulation 86
• Article 4 Periods, dates and time limits 86
• Article 5 Protection of personal data 87
• TITLE II — PRINCIPLES 87
• Article 6 Respect for budgetary principles and general regime of conditionality for the protection of the Union budget 87
• CHAPTER 1 PRINCIPLES OF UNITY AND OF BUDGETARY ACCURACY 87
• Article 7 Scope of the budget 87
• Article 8 Specific rules on the principles of unity and budgetary accuracy 88
• CHAPTER 2 PRINCIPLE OF ANNUALITY 89
• Article 9 Definition 89
• Article 10 Budgetary accounting for revenue and appropriations 89
• Article 11 Commitment of appropriations 90
• Article 12 Cancellation and carry-over of appropriations 90
• Article 13 Detailed provisions on cancellation and carry-over of appropriations 93
• Article 14 Decommitments 94
• Article 15 Making appropriations corresponding to decommitments available again 94
• Article 16 Rules applicable in the event of late adoption of the budget 95
• CHAPTER 3 PRINCIPLE OF EQUILIBRIUM 96
• Article 17 Definition and scope 96
• Article 18 Balance from financial year 96
• CHAPTER 4 PRINCIPLE OF UNIT OF ACCOUNT 97
• Article 19 Use of euro 97
• CHAPTER 5 PRINCIPLE OF UNIVERSALITY 98
• Article 20 Scope 98
• Article 21 Assigned revenue 98
• Article 22 Structure to accommodate assigned revenue and provision of corresponding appropriations 99
• Article 23 Contributions from Member States to research programmes 100
• Article 24 Assigned revenue resulting from the participation of EFTA States in certain Union programmes 101
• Article 25 Donations 102
• Article 26 Corporate sponsorship 103
• Article 27 Rules on deductions and exchange rate adjustments 103
• CHAPTER 6 PRINCIPLE OF SPECIFICATION 104
• Article 28 General provisions 104
• Article 29 Transfers by Union institutions other than the Commission 105
• Article 30 Transfers by the Commission 106
• Article 31 Transfer proposals submitted to the European Parliament and to the Council by Union institutions 107
• Article 32 Transfers subject to special provisions 109
• CHAPTER 7 PRINCIPLE OF SOUND FINANCIAL MANAGEMENT AND PERFORMANCE 109
• Article 33 Performance and principles of economy, efficiency and effectiveness 109
• Article 34 Evaluations 111
• Article 35 Compulsory financial statement 111
• Article 36 Internal control of budget implementation 112
• CHAPTER 8 PRINCIPLE OF TRANSPARENCY 117
• Article 37 Publication of accounts and budgets 117
• Article 38 Publication of information on recipients and other information 117
• TITLE III — ESTABLISHMENT AND STRUCTURE OF THE BUDGET 120
• CHAPTER 1 ESTABLISHMENT OF THE BUDGET 120
• Article 39 Estimates of revenue and expenditure 120
• Article 40 Estimated budget of the Union bodies referred to in Article 70 121
• Article 41 Draft budget 121
• Article 42 Letter of amendment to the draft budget 127
• Article 43 Obligations of Member States as a result of the adoption of the budget 127
• Article 44 Draft amending budgets 127
• Article 45 Early transmission of estimates and draft budgets 128
• CHAPTER 2 STRUCTURE AND PRESENTATION OF THE BUDGET 128
• Article 46 Structure of the budget 128
• Article 47 Budget nomenclature 129
• Article 48 Negative revenue 130
• Article 49 Provisions 130
• Article 50 Negative reserve 131
• Article 51 Emergency Aid Reserve 131
• Article 52 Presentation of the budget 131
• Article 53 Rules on the establishment plans for staff 133
• CHAPTER 3 BUDGETARY DISCIPLINE 134
• Article 54 Compliance with the Multiannual Financial Framework and the decision on the system of own resources of the European Union 134
• Article 55 Compliance of Union acts with the budget 134
• TITLE IV— BUDGET IMPLEMENTATION 135
• CHAPTER 1 GENERAL PROVISIONS 135
• Article 56 Budget implementation in accordance with the principle of sound financial management 135
• Article 57 Information on transfers of personal data for audit purposes 135
• Article 58 Basic act and exceptions 135
• Article 59 Budget implementation by Union institutions other than the Commission 137
• Article 60 Delegation of budget implementation powers 138
• Article 61 Conflict of interests 139
• CHAPTER 2 METHODS OF IMPLEMENTATION 139
• Article 62 Methods of budget implementation 139
• Article 63 Shared management with Member States 141
• CHAPTER 3 European offices and Union bodies 145
• SECTION 1 European offices 145
• Article 64 Scope of competences of European offices 145
• Article 65 Appropriations regarding European offices 145
• Article 66 Non-obligatory tasks 146
• Article 67 Accounting records of European offices 147
• SECTION 2 AGENCIES AND UNION BODIES 148
• Article 68 Applicability to the Euratom Supply Agency 148
• Article 69 Executive agencies 148
• Article 70 Bodies set up under the TFEU and the Euratom Treaty 148
• Article 71 Public-private partnership bodies 149
• CHAPTER 4 FINANCIAL ACTORS 150
• SECTION 1 PRINCIPLE OF SEGREGATION OF DUTIES 150
• Article 72 Segregation of duties 150
• SECTION 2 AUTHORISING OFFICER 150
• Article 73 Authorising officer 150
• Article 74 Powers and duties of the authorising officer 151
• Article 75 Keeping of supporting documents by authorising officers 154
• Article 76 Powers and duties of Heads of Union Delegations 155
• SECTION 3 ACCOUNTING OFFICER 156
• Article 77 Powers and duties of the accounting officer 156
• Article 78 Appointment and termination of duties of the accounting officer 157
• Article 79 Powers which may be delegated by the accounting officer 158
• Article 80 Accounting rules 158
• Article 81 Organisation of the accounts 158
• Article 82 Keeping the accounts 159
• Article 83 Content and keeping of budget accounts 160
• Article 84 General accounts 161
• Article 85 Bank accounts 162
• Article 86 Treasury management 162
• Article 87 The inventory of assets 163
• SECTION 4 IMPREST ADMINISTRATOR 164
• Article 88 Creation of imprest accounts 164
• Article 89 Administration of imprest accounts 164
• CHAPTER 5 LIABILITY OF FINANCIAL ACTORS 165
• SECTION 1 GENERAL RULES 165
• Article 90 Withdrawal of delegation of powers to and suspension of duties of financial actors 165
• Article 91 Liability of financial actors for illegal activity, fraud or corruption 165
• SECTION 2 RULES APPLICABLE TO AUTHORISING OFFICERS RESPONSIBLE 166
• Article 92 Rules applicable to authorising officers 166
• Article 93 Treatment of financial irregularities on the part of a member of staff 168
• SECTION 3 RULES APPLICABLE TO ACCOUNTING OFFICERS AND IMPREST ADMINISTRATORS 170
• Article 94 Rules applicable to accounting officers 170
• Article 95 Rules applicable to imprest administrators 170
• CHAPTER 6 REVENUE OPERATIONS 170
• SECTION 1 MAKING OWN RESOURCES AVAILABLE 170
• Article 96 Own resources 170
• SECTION 2 ESTIMATE OF AMOUNTS RECEIVABLE 171
• Article 97 Estimate of amounts receivable 171
• SECTION 3 ESTABLISHMENT OF AMOUNTS RECEIVABLE 172
• Article 98 Establishment of amounts receivable 172
• Article 99 Default interest 174
• SECTION 4 AUTHORISATION OF RECOVERY 175
• Article 100 Authorisation of recovery 175
• SECTION 5 RECOVERY 176
• Article 101 Rules on recovery 176
• Article 102 Recovery by offsetting 178
• Article 103 Recovery procedure failing voluntary payment 179
• Article 104 Additional time for payment 179
• Article 105 Limitation period 180
• Article 106 National treatment for entitlements of the Union 181
• Article 107 Fines, other penalties, sanctions and accrued interest imposed by Union institutions 181
• Article 108 Recovery of fines, other penalties or sanctions imposed by Union institutions 181
• Article 109 Compensatory interests 183
• CHAPTER 7 EXPENDITURE OPERATIONS 183
• Article 110 Financing decisions 183
• Article 111 Expenditure operations 185
• Article 112 Types of budgetary commitments 187
• Article 113 Commitments for EAGF appropriations 189
• Article 114 Time limits for commitments 189
• Article 115 Types of payments 191
• Article 116 Time limits for payments 192
• CHAPTER 8 INTERNAL AUDITOR 195
• Article 117 Appointment of the internal auditor 195
• Article 118 Powers and duties of the internal auditor 196
• Article 119 Work programme of the internal auditor 197
• Article 120 Independence of the internal auditor 197
• Article 121 Liability of the internal auditor 198
• Article 122 Action before the Court of Justice of the European Union 198
• Article 123 Internal audit progress committees 199
• TITLE V — COMMON RULES 199
• CHAPTER 1 RULES APPLICABLE TO DIRECT, INDIRECT AND SHARED MANAGEMENT 199
• Article 124 Scope 199
• Article 125 Forms of Union contribution 199
• Article 126 Cross-reliance on assessments 200
• Article 127 Cross-reliance on audits 200
• Article 128 Use of already available information 201
• Article 129 Cooperation for protection of the financial interests of the Union 201
• Article 130 Partial applicability of the exclusion system to shared management 202
• CHAPTER 2 RULES APPLICABLE TO DIRECT AND INDIRECT MANAGEMENT 202
• SECTION 1 RULES ON PROCEDURES AND MANAGEMENT 202
• Article 131 Financial framework partnerships 202
• Article 132 Suspension, termination and reduction 204
• Article 133 Record-keeping and updating of postal and electronic addresses by recipients 205
• Article 134 Adversarial procedure and means of redress 206
• Article 135 Interest rate rebates and guarantee fee subsidies 206
• Article 136 Protection of security and public order 206
• SECTION 2 EARLY DETECTION AND EXCLUSION SYSTEM 207
• Article 137 Protection of the financial interests of the Union by means of detection of risks, exclusion and imposition of financial penalties 207
• Article 138 Exclusion criteria and decisions on exclusions 209
• Article 139 Declaration and evidence of absence of an exclusion situation 217
• Article 140 Financial penalties 219
• Article 141 Duration of exclusion and limitation period 220
• Article 142 Publication of exclusion and financial penalties 221
• Article 143 Rejection from an award procedure 222
• Article 144 The early detection and exclusion system 224
• Article 145 Panel 227
• Article 146 Communication in the context of early detection and exclusion procedures 229
• Article 147 Transmission of information for the purpose of the early detection and exclusion system 230
• Article 148 Exception applicable to the Joint Research Centre 230
• SECTION 3 IT SYSTEMS AND E-GOVERNMENT 230
• Article 149 Electronic management of operations 230
• Article 150 e-Government 231
• Article 151 Electronic exchange systems 231
• Article 152 Submission of application documents 232
• CHAPTER 3 RULES APPLICABLE TO DIRECT MANAGEMENT 234
• Article 153 Evaluation committee 234
• Article 154 Clarification and correction of application documents 235
• Article 155 Guarantees 235
• Article 156 Guarantee on pre-financing 236
• TITLE VI — INDIRECT MANAGEMENT 237
• Article 157 Indirect management 237
• Article 158 Implementation of Union funds and budgetary guarantees 239
• Article 159 Indirect management with international organisations 243
• Article 160 Indirect management with Member State organisations 244
• Article 161 Indirect management with third countries 244
• Article 162 Blending operations 245
• TITLE VII — PROCUREMENT AND CONCESSIONS 245
• CHAPTER 1 COMMON PROVISIONS 245
• Article 163 Principles applicable to contracts and scope 245
• Article 164 Annex on procurement and delegation of powers 246
• Article 165 Mixed contracts and common procurement vocabulary 247
• Article 166 Publicity measures 247
• Article 167 Procurement procedures 248
• Article 168 Interinstitutional procurement, joint procurement and procurement on behalf of Member States 250
• Article 169 Preparation of a procurement procedure 252
• Article 170 Award of contracts 252
• Article 171 Submission, electronic communication and evaluation 253
• Article 172 Contacts during the procurement procedure 254
• Article 173 Award decision and information to candidates or tenderers 255
• Article 174 Cancellation of the procurement procedure 255
• Article 175 Performance and modifications of the contract 256
• Article 176 Performance guarantees and retention money guarantees 258
• CHAPTER 2 PROVISIONS APPLICABLE TO CONTRACTS AWARDED BY UNION INSTITUTIONS ON THEIR OWN ACCOUNT 258
• Article 177 The contracting authority 258
• Article 178 Thresholds applicable and standstill period 259
• Article 179 Rules on access to procurement 259
• Article 180 Procurement rules of the World Trade Organisation 260
• CHAPTER 3 PROVISIONS APPLICABLE FOR PROCUREMENT IN THE FIELD OF EXTERNAL ACTIONS 260
• Article 181 External action procurement 260
• Article 182 Rules on access to procurement in the field of external actions 261
• TITLE VIII — GRANTS 262
• CHAPTER 1 SCOPE AND FORM OF GRANTS 262
• Article 183 Scope and form of grants 262
• Article 184 Lump sums, unit costs and flat-rate financing 263
• Article 185 Single lump sums 264
• Article 186 Checks and controls on beneficiaries related to lump sums, unit costs and flat rates 265
• Article 187 Periodic assessment of lump sums, unit costs or flat-rates 266
• Article 188 Usual cost accounting practices of the beneficiary 266
• Article 189 Eligible costs 266
• Article 190 Affiliated entities and sole beneficiary 269
• CHAPTER 2 PRINCIPLES 270
• Article 191 General principles applicable to grants 270
• Article 192 Transparency 270
• Article 193 Co-financing 271
• Article 194 Principle of non-cumulative award and prohibition of double funding 271
• Article 195 No-profit principle 272
• Article 196 Principle of non-retroactivity 273
• CHAPTER 3 GRANT AWARD PROCEDURE AND GRANT AGREEMENT 274
• Article 197 Content and publication of calls for proposals 274
• Article 198 Exceptions to calls for proposals 275
• Article 199 Content of grant applications 276
• Article 200 Eligibility criteria 277
• Article 201 Selection criteria 278
• Article 202 Award criteria 279
• Article 203 Evaluation procedure 279
• Article 204 Grant agreement 281
• CHAPTER 4 IMPLEMENTATION OF GRANTS 282
• Article 205 Amount of the grant and extension of audit findings 282
• Article 206 Supporting documents for payment requests 283
• Article 207 Financial support to third parties 284
• Article 208 Implementation contracts 284
• TITLE IX — PRIZES 285
• Article 209 General rules 285
• Article 210 Rules of contest, award and publication 286
• TITLE X — FINANCIAL INSTRUMENTS, BUDGETARY GUARANTEES AND FINANCIAL ASSISTANCE 287
• CHAPTER 1 COMMON PROVISIONS 287
• Article 211 Scope and implementation 287
• Article 212 Principles and conditions applicable to financial instruments and budgetary guarantees 288
• Article 213 Financial liability of the Union 291
• Article 214 Provisioning of financial liabilities 291
• Article 215 Common provisioning fund 293
• Article 216 Effective provisioning rate 294
• Article 217 Annual reporting 296
• CHAPTER 2 SPECIFIC PROVISIONS 296
• SECTION 1 FINANCIAL INSTRUMENTS 296
• Article 218 Rules and implementation 296
• Article 219 Financial instruments directly implemented by the Commission 297
• Article 220 Combination with funds implemented under shared management 298
• SECTION 2 BUDGETARY GUARANTEES 298
• Article 221 Rules for budgetary guarantees 298
• Article 222 Implementation of budgetary guarantees 299
• SECTION 3 FINANCIAL ASSISTANCE 299
• Article 223 Rules and implementation 299
• Article 224 Diversified funding strategy 300
• TITLE XI — CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES 301
• Article 225 General provisions 301
• Article 226 Principles 301
• Article 227 Budgetary aspects 302
• Article 228 Call for contributions 302
• Article 229 Award procedure 303
• Article 230 Form of contributions 304
• Article 231 Guarantees 304
• Article 232 Use of contributions 305
• Article 233 Report on the use of the contributions 305
• Article 234 Amount of the contribution 305
• Article 235 Control and penalties 306
• Article 236 Record keeping 307
• Article 237 Selection of external audit bodies or experts 307
• TITLE XII — OTHER BUDGET IMPLEMENTATION INSTRUMENTS 307
• Article 238 Union trust funds for external actions 307
• Article 239 Implementation of Union trust funds for external actions 309
• Article 240 Union contributions to global initiatives 310
• Article 241 Use of budget support 312
• Article 242 Remunerated external experts 313
• Article 243 Non-remunerated experts 313
• Article 244 Non-financial donations 314
• Article 245 Membership fees and other payments of subscriptions 314
• Article 246 Expenditure on the members and staff of Union institutions 314
• TITLE XIII — ANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING 315
• CHAPTER 1 ANNUAL ACCOUNTS 315
• SECTION 1 ACCOUNTING FRAMEWORK 315
• Article 247 Structure of the accounts 315
• Article 248 Supporting documents 315
• Article 249 Financial statements 315
• SECTION 2 BUDGET IMPLEMENTATION REPORTS 316
• Article 250 Budget implementation reports 316
• SECTION 3 ANNUAL ACCOUNTS TIMETABLE 317
• Article 251 Provisional accounts 317
• Article 252 Approval of the final consolidated accounts 318
• CHAPTER 2 INTEGRATED FINANCIAL AND ACCOUNTABILITY REPORTING 319
• Article 253 Integrated financial and accountability reporting 319
• CHAPTER 3 BUDGETARY AND OTHER FINANCIAL REPORTING 320
• Article 254 Monthly reporting on budget implementation 320
• Article 255 Annual report on budgetary and financial management 320
• Article 256 Annual report on contingent liabilities arising from budgetary guarantees and financial assistance and the sustainability of those contingent liabilities 321
• Article 257 Status report on accounting issues 321
• Article 258 Reporting on Union trust funds for external actions 321
• Article 259 Publication of information on recipients 321
• TITLE XIV — EXTERNAL AUDIT AND DISCHARGE 322
• CHAPTER 1 EXTERNAL AUDIT 322
• Article 260 External audit by the Court of Auditors 322
• Article 261 Rules and procedure on the audit 322
• Article 262 Checks on securities and cash 323
• Article 263 Court of Auditors’ right of access 323
• Article 264 Annual report of the Court of Auditors 324
• Article 265 Special reports of the Court of Auditors 325
• CHAPTER 2 DISCHARGE 326
• Article 266 Timetable of the discharge procedure 326
• Article 267 The discharge procedure 326
• Article 268 Follow-up measures 327
• Article 269 Specific provisions regarding the EEAS 327
• TITLE XV — ADMINISTRATIVE APPROPRIATIONS 328
• Article 270 General provisions 328
• Article 271 Payments made in advance 328
• Article 272 Specific provisions regarding building projects 328
• Article 273 Early information procedure and prior approval procedure 331
• TITLE XVI — INFORMATION REQUESTS AND DELEGATED ACTS 332
• Article 274 Information requests by the European Parliament and by the Council 332
• Article 275 Exercise of the delegation 332
• Article 276 Committee procedure 333
• TITLE XVII — FINAL AND TRANSITIONAL PROVISIONS 333
• Article 277 Transitional provisions 333
• Article 278 Review 334
• Article 279 Repeal 335
• Article 280 Entry into force and application 335
• ANNEX I 336
• CHAPTER 1 COMMON PROVISIONS 336
• SECTION 1 Framework contracts and publicity 336
• SECTION 2 Procurement procedures 340
• CHAPTER 2 Provisions applicable to contracts awarded by Union institutions on their own account 376
• CHAPTER 3 Procurement in the field of external actions 380
• ANNEX II 384
• Correlation table 384
• STATEMENTS 396
• Joint statements 396
• On the budgetary treatment of interest or other charges due on cancelled or reduced fines, other penalties or sanctions 396
• On the single data-mining and risk-scoring tool provided for in Article 36 of the Financial Regulation 396
• Statements by the Commission 397
• On decommitments 397
• On the Early Detection and Exclusion System 397
• On the notion of recipients in relation to the data-mining and risk-scoring tool and the publication of data on recipients of EU funds 398