CHAPTER 1

The budget of the Union body shall comprise: own revenue consisting of all fees and charges which the Union body is authorised to collect by virtue of the tasks entrusted to it, and any other revenue; revenue made up of any financial contributions of the host Member States; a contribution granted by the Union; revenue assigned to specific items of expenditure in accordance with Article 23(1); the expenditure of the Union body, including administrative expenditure. Revenue consisting of fees and charges shall only be assigned in exceptional and duly justified cases provided for in the constituent act. When one or several constituent acts provide that clearly defined tasks are financed separately or when the Union body implements tasks entrusted to it by a delegation agreement, it shall hold separate accounts, on the revenue and expenditure operations. The Union body shall clearly identify each group of tasks in its human resource programming included in the annual and multiannual programming document referred to in Article 32. Union bodies may not receive ad-hoc grants from the budget unless authorised in the constituent act and expressly provided for by the basic act. Where the Union body has been authorised to receive ad-hoc grants the tasks financed by these grants shall be included in the annual work programme referred to in Article 32(3). The Union body shall not be entrusted budget implementation tasks by the Commission except if it is duly justified by the special nature of the action and specific expertise of the Union body. The choice of the Union body shall take due account of: the cost efficiency of entrusting those tasks; the impact on the body’s governance structure and on its financial and human resources. Where the Commission exceptionally entrusts tasks to the Union body: Article 60 of Regulation (EU, Euratom) No 966/2012 shall apply to the Union body in respect of funds allocated to those tasks and Articles 108 and 109 of this Regulation shall not apply; tasks entrusted should be referred to in the annual work programme of the Union body, referred to in Article 32(3), for information purposes only. Without prejudice to paragraph 2, the authorising officer shall consult the management board before signing the delegation agreement. No revenue shall be collected and no expenditure effected unless booked to a line in the budget of the Union body. No expenditure may be committed or authorised in excess of the appropriations authorised by the budget of the Union body. An appropriation may be entered in the budget of the Union body only if it is for an item of expenditure considered necessary. Interests generated by pre-financing payment made from the budget of the Union body shall not be due to the Union body.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.