Section 1

The global budgetary commitment shall be implemented either by the conclusion of a financing agreement, itself providing for the subsequent conclusion of one or more legal commitments, or by the conclusion of one or more legal commitments. Financing agreements in the field of direct financial assistance to third countries, including budget support, which constitute legal commitments may give rise to payments without the conclusion of other legal commitments. The provisional budgetary commitment shall be implemented either by the conclusion of one or more legal commitments giving rise to an entitlement to subsequent payments or, in cases relating to expenditure on staff management or relating to communication expenditures engaged in by the institutions for the coverage of Union events, directly by payments. A global commitment shall be made on the basis of a financing decision. The global commitment shall be made at the latest before the decision on the selection of recipients is taken and, where implementation of the appropriations concerned involves the adoption of a work programme within the meaning of Article 188, at the earliest after that programme has been adopted. Where the global commitment is implemented by the conclusion of a financing agreement, the second subparagraph of paragraph 1 shall not apply. The rule that there shall be a single signatory for the budget commitment and the corresponding legal commitment may be departed from only in the following cases: where the commitments are provisional; where global commitments relate to financing agreements with third countries; where the institution’s decision constitutes the legal commitment; where the global commitment is implemented by a number of legal commitments, for which different authorising officers are responsible; where, in connection with imprest accounts available for external action, legal commitments must be signed by members of staff of the local units referred to in Article 72 on the instruction of the authorising officer responsible, who remains, however, fully responsible for the underlying transaction. where an institution has delegated authorising officer powers to the director of an interinstitutional European office pursuant to Article 199(1) of the Financial Regulation. If the authorising officer responsible who signed the budget commitment is not available and remains unavailable for a period incompatible with the time limits for concluding the legal commitment, that legal commitment shall be concluded by the person designated under the deputisation rules adopted by each institution, provided that that person has the status of authorising officer in accordance with Article 65(3) of the Financial Regulation. Items regarded as routine administrative expenditure which may give rise to provisional commitments shall include the following: expenditure on staff, whether or not covered by the Staff Regulations, on other human resources and pensions and on the remuneration of experts; expenditure relating to members of the institution; training expenditure; expenditure on competitions, selection and recruitment; mission expenses; representation expenses; meeting expenses; freelance interpreters and translators; exchanges of officials; recurring rentals of movable and immovable property or recurring payments relating to building contracts within the meaning of Article 121 of this Regulation or loan instalments pursuant to Article 203(8) of the Financial Regulation; miscellaneous insurance; cleaning, maintenance and security; welfare and medical expenditure; the use of telecommunications services; financial charges; legal expenses; damages, including interest; work equipment; water, gas and electricity; publications on paper or in electronic versions; communications activities engaged in by the institutions for the coverage of Union events. In the case of a global budget commitment followed by one or several individual legal commitments, the authorising officer responsible shall register in the central accounts the amounts of this or these successive individual legal commitments. The registration in the accounts shall indicate the references of the global commitment against which the individual commitments are being booked. The authorising officer responsible shall register the amounts in the accounts before signing the corresponding individual legal commitment, except in the cases referred to in the fourth subparagraph of Article 86(4) of the Financial Regulation. In all cases, the authorising officer responsible shall check that the aggregated amount does not exceed the amount of the global commitment covering them.

← art_94__para_4__text_1 · All articles · Article 95 →

Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.