Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the…

Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council

regulation · European Union · 32013R1271

493 provisions in 1084 nodes

Defined terms · All instruments · Internet · Internet site · accounting · activity report · auditing · award of contract · computer science · confidentiality

TITLE I GENERAL PROVISIONS

Article 1 Subject matter

Division

Article 2 Definitions

Division

Article 3 Periods, dates and time limits

Division

Article 4 Protection of personal data

Division

Article 5 Respect for budgetary principles

Division

TITLE II BUDGETARY PRINCIPLES

CHAPTER 1 Principles of unity and of budget accuracy

Article 6 Scope of the budget of the Union body

Article 7 Ad hoc grants

Division

Article 8 Delegation agreements

Article 9 Specific rules on the principles of unity and budgetary accuracy

Division

CHAPTER 2 Principle of annuality

Article 10 Definition

Division

Article 11 Type of appropriations

Division

Article 12 Accounting for revenue and appropriations

Division

Article 13 Commitment of appropriations

Division

Article 14 Cancelation and carry-over of appropriations

Article 15 Carry-over rules for assigned revenue

Article 16 Decommitment of appropriations

Division

Article 17 Commitments

Division

Article 18 Rules applicable in the event of late adoption of the budget of the Union body

Division

CHAPTER 3 Principle of equilibrium

Article 19 Definition and scope

Division

Article 20 Budget result from financial year

Division

CHAPTER 4 Principle of unit of account

Article 21 Use of euro

Division

CHAPTER 5 Principle of universality

Article 22 Definition and scope

Division

Article 23 Assigned revenue

Article 25 Rules on deductions and exchange rates adjustments

CHAPTER 6 Principle of specification

Article 26 General provisions

Article 28 Specific rules on transfers

Division

CHAPTER 7 Principle of sound financial management

Article 29 Principles of economy, efficiency and effectiveness/Principle of sound financial management

Division

Article 30 Internal control of budget implementation

CHAPTER 8 Principle of transparency

Article 31 Publication of accounts, budgets and reports

Division

TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET

CHAPTER 1 Establishment of the budget of the Union body

Article 32 Annual and multiannual programming

Division

Article 33 Establishment of the budget

Article 34 Amending budgets

Division

CHAPTER 2 Structure and presentation of the budget of the union body

Article 35 Structure of the budget of the Union body

Division

Article 36 Budget nomenclature

Division

Article 37 Presentation of the budget of the Union body

Article 38 Rules on the establishment plans for staff

TITLE IV IMPLEMENTATION OF THE BUDGET OF THE UNION BODY

CHAPTER 1 General provisions

Article 39 Budget implementation in accordance with the principle of sound financial management

Division

Article 40 Delegation of budget implementation powers

Division

Article 41 Conflict of interests

Division

Article 42 Method of implementation of the budget of the Union body

Division

CHAPTER 2 Financial actors

Section 1 Principle of segregation of duties

Article 43 Segregation of duties

Division

Section 2 Authorising officer

Article 44 Powers and duties of authorising officer

Division

Article 45 Ex ante controls

Article 46 Ex post controls

Division

Article 47 Consolidated Annual Activity Report

Article 48 Protection of Union’s financial interests

Division

Article 49 Delegation of budget implementation

Division

Section 3 Accounting officer

Article 50 Powers and duties of the accounting officer

Section 4 Imprest administrator

Article 51 Imprest accounts

Division

CHAPTER 3 Liability of financial actors

Section 1 General rules

Article 52 Withdrawal of delegation and suspension of duties given to financial actors

Division

Article 53 Liability of the financial actors for illegal activity, fraud or corruption

Division

Section 2 Rules applicable to authorising officers

Article 54 Rules applicable to authorising officers

Section 3 Rules applicable to accounting officers and imprest administrators

Article 55 Rules applicable to accounting officers

Article 56 Rules applicable to imprest administrators

CHAPTER 4 Revenue operations

Article 57 Request for payment

Division

Article 58 Treatment of interest

Division

Article 59 Estimate of amounts receivable

Division

Article 60 Establishment of amounts receivable

Article 61 Authorisation of recovery

Division

Article 62 Rules on recovery

Division

Article 63 Collection formalities

Division

Article 64 Additional time for payment

Article 65 List of entitlements

Division

Article 66 Limitation period

Division

Article 67 Specific provisions applicable to fees and charges

Division

CHAPTER 5 Expenditure operations

Article 68 Financing decisions

Division

Article 69 Types of commitments

Article 70 Rules applicable to commitments

Division

Article 71 Checks applicable to commitments

Article 72 Validation of expenditure

Article 73 Validation and material form of ‘passing for payment’

Division

Article 74 Authorisation of expenditure

Division

Article 75 Types of payments

Article 76 Payment limited to funds available

Division

Article 77 Time limits

Division

CHAPTER 6 IT systems

Article 78 Electronic management of operations

Division

Article 79 e-Government

Division

Article 80 Good administration

Division

Article 81 Indication of means of redress

Division

CHAPTER 7 Internal auditor

Article 82 Appointment and powers and duties of the internal auditor

Article 83 Independence of the internal auditor

Division

Article 84 Establishment of internal audit capability

Division

TITLE V PROCUREMENT

Article 85 General provisions

Division

Article 86 Procurement Procedures

Division

TITLE VI SPECIFIC PROVISIONS REGARDING ADMINISTRATIVE APPROPRIATIONS

Article 87 Administrative appropriations

Article 88 Building projects

Article 89 Remunerated external experts

Division

TITLE VIII GRANTS AND PRIZESAWARDED BY THE UNION BODY

TITLE IX PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

CHAPTER 1 Presentation of the accounts

Article 92 Structure of the accounts

Article 93 Report on budgetary and financial management

Division

Article 94 Rules governing the accounts

Division

Article 95 Accounting principles

Division

Article 96 Financial statements

Article 97 Budgetary implementation reports

Article 98 Provisional accounts

Division

Article 99 Approval of the final accounts

Division

CHAPTER 2 Accounting and property inventories

Section 1 Common provisions

Article 100 The accounting system

Division

Article 101 Common requirements for the institutions’ accounting system

Division

Section 2 General and budgetary accounts

Article 102 The general accounts

Division

Article 103 Entries in the general accounts

Division

Article 104 Accounting adjustments

Division

Article 105 Budgetary accounting

Division

Article 106 Property inventory

Division

TITLE X EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD

Article 107 External audit

Division

Article 108 Timetable of the discharge procedure

Division

Article 109 The discharge procedure

Division

Article 110 Follow-up measures

Division

Article 111 On-the-spot checks by the Commission, the Court of Auditors and OLAF

Division

TITLE XI TRANSITIONAL AND FINAL PROVISIONS

Article 112 Information requests by the European Parliament and the Council

Division

Article 113 Adoption of the new financial regulation of the Union body

Division

Article 114 Rules implementing the financial regulation of the Union body

Division

Article 115 Repeal

Division

Article 116 Entry into force

Division

Preamble