
COMMISSION REGULATION (EC, EURATOM) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed) 

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PART ONE
COMMON PROVISIONS
TITLE I
SUBJECT
Subject(Article 1 of the Financial Regulation)
Article 1 
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Legislative acts concerning the implementation of the budget(Articles 2 and 49 of the Financial Regulation)
Article 2 
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TITLE II
BUDGETARY PRINCIPLES
CHAPTER 1
Principles of unity and budget accuracy
Scope of pre-financing(Article 5a of the Financial Regulation)
Article 3 
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Recovery of interest yielded by pre-financing(Article 5a of the Financial Regulation)
Article 4 
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Accounting for interest yielded on pre-financing(Article 5a of the Financial Regulation)
Article 4a 
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CHAPTER 2
Principle of annuality
Appropriations for the financial year(Article 8(3) of the Financial Regulation)
Article 5 
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Carryover of appropriations(Article 9(2) of the Financial Regulation)
Article 6 
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Provisional twelfths(Article 13(2) of the Financial Regulation)
Article 6a 
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CHAPTER 3
(Chapter 4 of the Financial Regulation)
Principle of unit of account
Rate of conversion between the euro and other currencies(Article 16 of the Financial Regulation)
Article 7 
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Rate to be used for conversion between the euro and other currencies(Article 16 of the Financial Regulation)
Article 8 
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Information on cash transfers by the Commission between different currencies(Article 16 of the Financial Regulation)
Article 9 
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CHAPTER 4
(Chapter 5 of the Financial Regulation)
Principle of universality
Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 18 of the Financial Regulation)
Article 10 
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Contributions from Member States to research programmes(Article 18(1)(a) of the Financial Regulation)
Article 11 
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Assigned revenue resulting from the participation of EFTA States in certain Community programmes(Article 18(1)(d) of the Financial Regulation)
Article 12 
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Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 18(1)(b) of the Financial Regulation)
Article 13 
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Charges entailed by acceptance of donations to the Communities(Article 19(2) of the Financial Regulation)
Article 13a 
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Passing for payment of the net amount(Article 20(1) of the Financial Regulation)
Article 14 
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Accounts for recoverable taxes(Article 20(2) of the Financial Regulation)
Article 15 
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CHAPTER 5
(Chapter 6 of the Financial Regulation)
Principle of specification
Transfer procedures(Article 22(1) of the Financial Regulation)
Article 16 
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Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 22 of the Financial Regulation)
Article 17 
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Rules concerning the calculation of percentages of transfers of the Commission(Article 23 of the Financial Regulation)
Article 17a 
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Administrative expenditure(Article 23 of the Financial Regulation)
Article 18 
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Grounds for requests for transfers of appropriations(Articles 22 and 23 of the Financial Regulation)
Article 19 
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Grounds for requests for transfers from the emergency aid reserve(Article 26 of the Financial Regulation)
Article 20 
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CHAPTER 6
(Chapter 7 of the Financial Regulation)
Principle of sound financial management
Evaluation(Article 27 of the Financial Regulation)
Article 21 
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Financial statement(Article 28 of the Financial Regulation)
Article 22 
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Effective and efficient internal control(Article 28a(1) of the Financial Regulation)
Article 22a 
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CHAPTER 7
(Chapter 8 of the Financial Regulation)
Principle of transparency
Provisional publication of the budget(Article 29 of the Financial Regulation)
Article 23 
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TITLE III
ESTABLISHMENT AND STRUCTURE OF THE BUDGET
CHAPTER 1
Establishment of the budget
General introduction to the preliminary draft budget(Article 33 of the Financial Regulation)
Article 24 
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Working documents in support of the preliminary draft budget(Articles 30 and 33 of the Financial Regulation)
Article 25 
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Preliminary draft amending budgets(Article 37(1) of the Financial Regulation)
Article 26 
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CHAPTER 2
Structure and presentation of the budget
Administrative appropriations(Article 41 of the Financial Regulation)
Article 27 
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Actual expenditure in the last financial year for which the accounts have been closed(Article 46(1)(e) of the Financial Regulation)
Article 28 
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Budget remarks(Article 46(1)(g) of the Financial Regulation)
Article 29 
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Establishment plan(Article 46(1)(3)(a) of the Financial Regulation)
Article 30 
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TITLE IV
IMPLEMENTATION OF THE BUDGET
CHAPTER 1
General provisions
Possible forms of basic acts(Article 49(1) of the Financial Regulation)
Article 31 
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Maximum amounts for pilot schemes and preparatory actions(Article 49(6)(a) and (b) of the Financial Regulation)
Article 32 
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Preparatory measures in the field of the Common Foreign and Security Policy(Article 49(6)(c) of the Financial Regulation)
Article 32a 
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Specific powers of the Commission under the Treaties(Article 49(6)(d) of the Financial Regulation)
Article 33 
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Definition of a conflict of interests(Article 52(2) of the Financial Regulation)
Article 34 
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CHAPTER 2
Methods of implementation
Section 1
General provisions
Checks to be carried out by the Commission(Articles 53d, 54(2)(c) and 56 of the Financial Regulation)
Article 35 
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Measures to promote best practices(Article 53b of the Financial Regulation)
Article 35a 
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Section 2
Special provisions
Direct centralised management(Article 53a of the Financial Regulation)
Article 36 
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Exercise of powers delegated to executive agencies(Articles 54(2)(a) and 55(2) of the Financial Regulation)
Article 37 
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Eligibility of national or international public sector bodies or private law entities with a public service mission for the delegation of powers and conditions relating thereto(Article 54(2)(c) of the Financial Regulation)
Article 38 
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Designation of national or international public sector bodies or private law entities with a public service mission(Article 54(2)(c) of the Financial Regulation)
Article 39 
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Persons entrusted with the management of specific actions pursuant to Title V of the Treaty on European Union(Article 54(2)(d) of the Financial Regulation)
Article 39a 
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Compliance with the procurement rules(Article 57 of the Financial Regulation)
Article 40 
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Detailed arrangements for indirect centralised management(Articles 54(2)(b), (c) and (d) of the Financial Regulation)
Article 41 
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Clearance-of-accounts procedures in decentralised or shared management(Articles 53b and 53c of the Financial Regulation)
Article 42 
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Summary of audits and declarations(Article 53b(3) of the Financial Regulation)
Article 42a 
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Joint management(Articles 53d, 108a and 165 of the Financial Regulation)
Article 43 
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Information on transfers of personal data for audit purposes(Article 48 of the Financial Regulation)
Article 43a 
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CHAPTER 3
Financial actors
Section 1
Rights and obligations of the financial actors
Rights and obligations of the financial actors(Article 58 of the Financial Regulation)
Article 44 
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Section 2
Authorising officer
Assistance for authorising officers by delegation and subdelegation(Article 59 of the Financial Regulation)
Article 45 
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Internal provisions governing delegations(Article 59 of the Financial Regulation)
Article 46 
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Segregation of duties of initiation and verification of an operation(Article 60(4) of the Financial Regulation)
Article 47 
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Management and internal control procedures(Article 60(4) of the Financial Regulation)
Article 48 
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Keeping of supporting documents by authorising officers(Article 60(4) of the Financial Regulation)
Article 49 
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Code of professional standards(Article 60(5) of the Financial Regulation)
Article 50 
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Failure of the authorising officer by delegation to take action(Article 60(6) of the Financial Regulation)
Article 51 
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Ex post verification and annual activity report(Article 60(7) of the Financial Regulation)
Article 52 
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Transmission of financial and management information to the accounting officer(Article 60 of the Financial Regulation)
Article 53 
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Report on negotiated procedures(Article 60 of the Financial Regulation)
Article 54 
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Section 3
Accounting officer
Appointment of the accounting officer(Article 61 of the Financial Regulation)
Article 55 
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Termination of duties of the accounting officer(Article 61 of the Financial Regulation)
Article 56 
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Opinion on accounting and inventory systems(Article 61 of the Financial Regulation)
Article 57 
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Treasury management(Article 61 of the Financial Regulation)
Article 58 
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Management of bank accounts(Article 61 of the Financial Regulation)
Article 59 
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Signatures on accounts(Article 61 of the Financial Regulation)
Article 60 
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Management of account balances(Article 61 of the Financial Regulation)
Article 61 
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Transfers and conversion operations(Article 61 of the Financial Regulation)
Article 62 
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Methods of payment(Article 61 of the Financial Regulation)
Article 63 
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Legal Entities File(Article 61 of the Financial Regulation)
Article 64 
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Keeping of supporting documents by the accounting officer(Article 61 of the Financial Regulation)
Article 65 
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Section 4
Imprest administrator
Conditions of use of imprest accounts(Article 63 of the Financial Regulation)
Article 66 
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Conditions governing creation and payment(Article 63 of the Financial Regulation)
Article 67 
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Choice of imprest administrators(Article 63 of the Financial Regulation)
Article 68 
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Endowment of imprest accounts(Article 63 of the Financial Regulation)
Article 69 
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Checks by authorising officers and accounting officers(Article 63 of the Financial Regulation)
Article 70 
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Procurement procedure(Article 63 of the Financial Regulation)
Article 71 
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CHAPTER 4
Liability of the financial actors
Section 1
General rules
Bodies responsible in matters of fraud(Articles 60(6) and 65(2) of the Financial Regulation)
Article 72 
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Section 2
Rules applicable to authorising officers by delegation and subdelegation
Confirmation of instructions(Article 66(2) of the Financial Regulation)
Article 73 
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Financial irregularities(Articles 60(6) and 66(4) of the Financial Regulation)
Article 74 
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Financial irregularities panel(Articles 60(6) and 66(4) of the Financial Regulation)
Article 75 
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CHAPTER 5
Revenue operations
Section 1
Own resources
Rules applying to own resources(Article 69 of the Financial Regulation)
Article 76 
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Section 2
Estimate of amounts receivable
Estimate of amounts receivable(Article 70 of the Financial Regulation)
Article 77 
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Section 3
Establishment of amounts receivable
Procedure(Article 71 of the Financial Regulation)
Article 78 
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Establishment of amounts receivable(Article 71 of the Financial Regulation)
Article 79 
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Supporting documents for the establishment of amounts receivable(Article 71 of the Financial Regulation)
Article 80 
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Section 4
Authorisation of recovery
Establishment of the recovery order(Article 72 of the Financial Regulation)
Article 81 
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Section 5
Recovery
Collection formalities(Article 73 of the Financial Regulation)
Article 82 
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Recovery by offsetting(Article 73 of the Financial Regulation)
Article 83 
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Recovery procedure failing voluntary payment(Articles 72 and 73 of the Financial Regulation)
Article 84 
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Additional time for payment(Article 73 of the Financial Regulation)
Article 85 
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Recovery of fines, periodic penalty payments and other penalties(Articles 73 and 74 of the Financial Regulation)
Article 85a 
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Rules for limitation periods(Article 73a of the Financial Regulation)
Article 85b 
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Default interest(Article 71(4) of the Financial Regulation)
Article 86 
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Waiving of recovery of an established amount receivable(Article 73 of the Financial Regulation)
Article 87 
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Cancellation of an established amount receivable(Article 73 of the Financial Regulation)
Article 88 
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Technical and accounting adjustment of an established amount receivable(Article 73 of the Financial Regulation)
Article 89 
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CHAPTER 6
Expenditure operations
Financing decision(Article 75 of the Financial Regulation)
Article 90 
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Section 1
Commitment of expenditure
Global and provisional commitments(Article 76(2) of the Financial Regulation)
Article 91 
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Adoption of a global commitment(Article 76 of the Financial Regulation)
Article 92 
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Decommitment failing payment within three years(Article 77 of the Financial Regulation)
Article 93 
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Single signature(Article 76 of the Financial Regulation)
Article 94 
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Registration of individual legal commitments(Article 77 of the Financial Regulation)
Article 95 
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Administrative expenditure covered by provisional commitments(Article 76 of the Financial Regulation)
Article 96 
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Section 2
Validation of expenditure
Validation and ‘passing for payment’(Article 79 of the Financial Regulation)
Article 97 
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Passing for payment of procurement contracts(Article 79 of the Financial Regulation)
Article 98 
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Passing for payment of grants(Article 79 of the Financial Regulation)
Article 99 
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Passing for payment of staff expenditure(Article 79 of the Financial Regulation)
Article 100 
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Material form of ‘passed for payment’(Article 79 of the Financial Regulation)
Article 101 
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Section 3
Authorisation of payments
Checks on payments by the authorising officer(Article 80 of the Financial Regulation)
Article 102 
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Mandatory details on payment orders and transmission to the accounting officer(Article 80 of the Financial Regulation)
Article 103 
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Section 4
Payment of expenditure
Supporting documents(Article 81 of the Financial Regulation)
Article 104 
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Booking of pre-financing and interim payments(Article 81 of the Financial Regulation)
Article 105 
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Section 5
Time limits for expenditure operations
Payment time limits and default interest(Article 83 of the Financial Regulation)
Article 106 
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CHAPTER 7
IT Systems
Description of IT systems(Article 84 of the Financial Regulation)
Article 107 
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Periodical save(Article 84 of the Financial Regulation)
Article 108 
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CHAPTER 8
Internal auditor
Appointment of the internal auditor(Article 85 of the Financial Regulation)
Article 109 
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Operating resources(Article 86 of the Financial Regulation)
Article 110 
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Work programme(Article 86 of the Financial Regulation)
Article 111 
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Reports of the internal auditor(Article 86 of the Financial Regulation)
Article 112 
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Independence(Article 87 of the Financial Regulation)
Article 113 
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Liability of the internal auditor(Article 87 of the Financial Regulation)
Article 114 
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Action before the Court of Justice of the European Communities(Article 87 of the Financial Regulation)
Article 115 
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TITLE V
PROCUREMENT
CHAPTER 1
General provisions
Section 1
Scope and award principles
Definitions and scope(Article 88 of the Financial Regulation)
Article 116 
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Framework contracts and specific contracts(Article 88 of the Financial Regulation)
Article 117 
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Section 2
Publication
Advertising of contracts covered by Directive 2004/18/EC, with the exception of contracts referred to in Annex IIB thereto(Article 90 of the Financial Regulation)
Article 118 
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Advertising of contracts not covered by Directive 2004/18/EC, and of the contracts referred to in Annex IIB thereto(Article 90 of the Financial Regulation)
Article 119 
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Publication of notices(Article 90 of the Financial Regulation)
Article 120 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other forms of advertising(Article 90 of the Financial Regulation)
Article 121 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Procurement procedures
Types of procurement procedure(Article 91 of the Financial Regulation)
Article 122 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Number of candidates in restricted or negotiated procedures(Article 91 of the Financial Regulation)
Article 123 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Arrangements for negotiated procedures(Article 91 of the Financial Regulation)
Article 124 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contests(Article 91 of the Financial Regulation)
Article 125 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dynamic purchasing system(Article 91 of the Financial Regulation)
Article 125a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Competitive dialogue(Article 91 of the Financial Regulation)
Article 125b 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Joint procurement procedure with a Member State(Article 91 of the Financial Regulation)
Article 125c 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use of a negotiated procedure without prior publication of a contract notice(Article 91 of the Financial Regulation)
Article 126 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use of a negotiated procedure after prior publication of a contract notice(Article 91 of the Financial Regulation)
Article 127 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Restricted procedure involving a call for expressions of interest(Article 91 of the Financial Regulation)
Article 128 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lowvalue contracts(Article 91 of the Financial Regulation)
Article 129 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Documents relating to the invitation to tender(Article 92 of the Financial Regulation)
Article 130 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Technical specifications(Article 92 of the Financial Regulation)
Article 131 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Price revision(Article 92 of the Financial Regulation)
Article 132 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Illegal activities giving rise to exclusion(Article 93 and 114 of the Financial Regulation)
Article 133 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application of exclusion criteria and duration of exclusion(Articles 93, 94, 95 and 96 of the Financial Regulation)
Article 133a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evidence(Articles 93 and 94 of the Financial Regulation)
Article 134 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Central database(Article 95 of the Financial Regulation)
Article 134a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Administrative and financial penalties(Articles 96 and 114 of the Financial Regulation)
Article 134b 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Selection criteria(Article 97(1) of the Financial Regulation)
Article 135 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Economic and financial capacity(Article 97(1) of the Financial Regulation)
Article 136 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Technical and professional capacity(Article 97(1) of the Financial Regulation)
Article 137 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Award arrangements and criteria(Article 97(2) of the Financial Regulation)
Article 138 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use of electronic auctions(Article 97(2) of the Financial Regulation)
Article 138a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Abnormally low tenders(Article 97(2) of the Financial Regulation)
Article 139 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Time limits for receipt of tenders and requests to participate(Article 98(1) of the Financial Regulation)
Article 140 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Time allowed for access to invitation to tender documents(Article 98(1) of the Financial Regulation)
Article 141 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Time limits in urgent cases(Article 98(1) of the Financial Regulation)
Article 142 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Methods of communication(Article 98(1) of the Financial Regulation)
Article 143 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tender guarantees(Article 98(2) of the Financial Regulation)
Article 144 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Opening of tenders and requests to participate(Article 98(3) of the Financial Regulation)
Article 145 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Committee for the evaluation of tenders and requests to participate(Article 98(4) of the Financial Regulation)
Article 146 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Results of the evaluation(Article 99 of the Financial Regulation)
Article 147 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contacts between contracting authorities and tenderers(Article 99 of the Financial Regulation)
Article 148 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information for candidates and tenderers(Articles 100(2), 101 and 105 of the Financial Regulation)
Article 149 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature of the contract(Articles 100 and 105 of the Financial Regulation)
Article 149a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4
Guarantees and control
Advance guarantee(Article 102 of the Financial Regulation)
Article 150 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Performance guarantee(Article 102 of the Financial Regulation)
Article 151 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Guarantee for pre-financing(Article 102 of the Financial Regulation)
Article 152 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Suspension in the event of errors or irregularities(Article 103 of the Financial Regulation)
Article 153 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Provisions applicable to contracts awarded by the Community institutions on their own account
Identification of the appropriate level for the calculation of thresholds(Articles 104 and 105 of the Financial Regulation)
Article 154 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Separate contracts and contracts with lots(Articles 91 and 105 of the Financial Regulation)
Article 155 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Arrangements for estimating the value of certain contracts(Article 105 of the Financial Regulation)
Article 156 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Thresholds for pre-information notices(Article 105 of the Financial Regulation)
Article 157 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Thresholds for application of the procedures under Directive 2004/18/EC(Article 105 of the Financial Regulation)
Article 158 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Standstill period before signature of the contract(Article 105 of the Financial Regulation)
Article 158a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evidence of access to the market(Articles 106 and 107 of the Financial Regulation)
Article 159 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VI
GRANTS
CHAPTER 1
Scope
Scope(Article 108 of the Financial Regulation)
Article 160 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subscriptions(Article 108 of the Financial Regulation)
Article 160a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Participations(Article 108 of the Financial Regulation)
Article 160b 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Specific rules(Article 108(3) of the Financial Regulation)
Article 160c 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Prizes(Article 109(3)(b) of the Financial Regulation)
Article 160d 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Agreement and decision for grants(Article 108(1) of the Financial Regulation)
Article 160e 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Expenditure on the members of the institutions(Article 108(2)(a) of the Financial Regulation )
Article 160f 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Actions which may receive grants(Article 108 of the Financial Regulation)
Article 161 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bodies pursuing an aim of general European interest(Article 108 of the Financial Regulation)
Article 162 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Partnerships(Article 108 of the Financial Regulation)
Article 163 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Content of grant agreements(Article 108 of the Financial Regulation)
Article 164 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Award principles
No-profit rule(Article 109(2) of the Financial Regulation)
Article 165 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Co-financing principle(Article 109 of the Financial Regulation)
Article 165a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annual programming(Article 110(1) of the Financial Regulation)
Article 166 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Content of calls for proposals(Article 110(1) of the Financial Regulation)
Article 167 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exceptions to calls for proposals(Article 110(1) of the Financial Regulation)
Article 168 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ex post publication(Article 110(2) of the Financial Regulation)
Article 169 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information for applicants(Article 110 of the Financial Regulation)
Article 169a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Joint financing(Article 111 of the Financial Regulation)
Article 170 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Retroactive effect for management of humanitarian aid and crisis situations(Article 112 of the Financial Regulation)
Article 171 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
External co-financing(Article 113 of the Financial Regulation)
Article 172 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Eligible costs(Article 113 of the Financial Regulation)
Article 172a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Principle of gradual decrease of operating grants(Article 113(2) of the Financial Regulation)
Article 172b 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Financing applications(Article 114 of the Financial Regulation)
Article 172c 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
Award procedure
Financing applications(Article 114 of the Financial Regulation)
Article 173 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evidence of non-exclusion(Article 114 of the Financial Regulation)
Article 174 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicants without legal personality(Article 114 of the Financial Regulation)
Article 174a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Financial and administrative penalties(Article 114 of the Financial Regulation)
Article 175 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Eligibility criteria(Article 114 of the Financial Regulation)
Article 175a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Very low value grants(Article 114(3) of the Financial Regulation)
Article 175b 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Selection criteria(Article 115(1) of the Financial Regulation)
Article 176 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Award criteria(Article 115(2) of the Financial Regulation)
Article 177 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evaluation of applications and award(Article 116 of the Financial Regulation)
Article 178 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information for applicants(Article 116 of the Financial Regulation)
Article 179 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4
Payment and control
Supporting documents for requests for payments(Article 117 of the Financial Regulation)
Article 180 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Forms of grants(Article 108a of the Financial Regulation)
Article 180a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lump sums and flat-rate financing(Article 108a of the Financial Regulation)
Article 181 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Advance guarantee(Article 118 of the Financial Regulation)
Article 182 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Suspension and reduction of grants(Article 119 of the Financial Regulation)
Article 183 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5
Implementation
Implementation contracts(Article 120 of the Financial Regulation)
Article 184 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Financial support to third parties(Article 120(2) of the Financial Regulation)
Article 184a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VII
PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
CHAPTER 1
Presentation of the accounts
Report on budgetary and financial management during the year(Article 122 of the Financial Regulation)
Article 185 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exception to the accounting principles(Article 124 of the Financial Regulation)
Article 186 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Going-concern principle(Article 124 of the Financial Regulation)
Article 187 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Principle of prudence(Article 124 of the Financial Regulation)
Article 188 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Principle of consistent accounting methods(Article 124 of the Financial Regulation)
Article 189 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Principle of comparability of information(Article 124 of the Financial Regulation)
Article 190 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Materiality principle(Article 124 of the Financial Regulation)
Article 191 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
No-netting principle(Article 124 of the Financial Regulation)
Article 192 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Principle of reality over appearance(Article 124 of the Financial Regulation)
Article 193 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accrual-based accounting principle(Article 125 of the Financial Regulation)
Article 194 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Valuation of assets and liabilities(Article 125 of the Financial Regulation)
Article 195 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provisions(Article 125 of the Financial Regulation)
Article 196 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Structure of the balance sheet(Article 126 of the Financial Regulation)
Article 197 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Presentation of the balance sheet(Article 126 of the Financial Regulation)
Article 198 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Economic outturn account(Article 126 of the Financial Regulation)
Article 199 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Presentation of the economic outturn account(Article 126 of the Financial Regulation)
Article 200 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cash flow table(Article 126 of the Financial Regulation)
Article 201 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cash flow classification(Article 126 of the Financial Regulation)
Article 202 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annex to the financial statements(Article 126 of the Financial Regulation)
Article 203 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Explanatory notes(Article 126 of the Financial Regulation)
Article 204 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Budgetary outturn account(Article 127 of the Financial Regulation)
Article 205 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annex to the budgetary outturn account(Article 127 of the Financial Regulation)
Article 206 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
(Chapter 3 of the Financial Regulation)
Accounting
Section 1
Organisation of the accounts
Organisation of the accounts(Article 132 of the Financial Regulation)
Article 207 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Computerised systems(Article 132 of the Financial Regulation)
Article 208 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Accounting ledgers
Accounting ledgers(Article 135 of the Financial Regulation)
Article 209 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trial balance(Article 135 of the Financial Regulation)
Article 210 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accounting reconciliations(Article 135 of the Financial Regulation)
Article 211 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Chart of accounts
Chart of accounts(Article 135 of the Financial Regulation)
Article 212 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4
Registration
Entries in the accounts(Article 135 of the Financial Regulation)
Article 213 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accounting records(Article 135 of the Financial Regulation)
Article 214 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supporting documents(Article 135 of the Financial Regulation)
Article 215 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recording in the journal(Article 135 of the Financial Regulation)
Article 216 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Validation of entries(Article 135 of the Financial Regulation)
Article 217 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 5
Reconciliation and verification
Reconciliation of accounts(Article 135 of the Financial Regulation)
Article 218 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 6
Budget accounts
Content and keeping of budget accounts(Article 137 of the Financial Regulation)
Article 219 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
(Chapter 4 of the Financial Regulation)
Property inventories
Property inventories(Article 138 of the Financial Regulation)
Article 220 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Safeguarding property(Article 138 of the Financial Regulation)
Article 221 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entry of items in the inventory(Article 138 of the Financial Regulation)
Article 222 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Content of the inventory for each item(Article 138 of the Financial Regulation)
Article 223 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Inventory checks(Article 138 of the Financial Regulation)
Article 224 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Resale of property(Article 138 of the Financial Regulation)
Article 225 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Procedure for sale of fixed assets(Article 138 of the Financial Regulation)
Article 226 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Procedure for disposing of fixed assets(Article 138 of the Financial Regulation)
Article 227 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART TWO
SPECIAL PROVISIONS
TITLE I
(TITLE II OF PART II OF THE FINANCIAL REGULATION)
STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND AND EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT
Repayment of payments on account(Article 157 of the Financial Regulation)
Article 228 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE II
(TITLE III OF THE FINANCIAL REGULATION)
RESEARCH
Types of operations(Article 160 of the Financial Regulation)
Article 229 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rules applicable to the JRC(Article 161 of the Financial Regulation)
Article 230 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE III
(TITLE IV OF THE FINANCIAL REGULATION)
EXTERNAL ACTIONS
CHAPTER I
GENERAL PROVISIONS
Actions which may be financed(Article 162 of the Financial Regulation)
Article 231 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Implementation of actions
Financing agreement in decentralised management(Article 166 of the Financial Regulation)
Article 232 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Special loans(Article 166 of the Financial Regulation)
Article 233 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Automatic decommitment of split commitments used in multi-annual programmes(Article 166(3) of the Financial Regulation)
Article 233a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bank accounts(Article 166 of the Financial Regulation)
Article 234 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
Procurement
Renting of buildings(Article 167 of the Financial Regulation)
Article 235 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Definitions(Article 167 of the Financial Regulation)
Article 236 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 167(1)(a) and (b) of the Financial Regulation)
Article 237 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Procurement by the contracting authorities referred to in Article 167(1)( c) of the Financial Regulation(Article 167(1)( c) of the Financial Regulation)
Article 238 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Advertising and non-discrimination(Articles 167 and 168 of the Financial Regulation)
Article 239 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Advertising(Article 167 of the Financial Regulation)
Article 240 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Thresholds and procedures for awarding service contracts(Article 167 of the Financial Regulation)
Article 241 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use of the negotiated procedure for service contracts(Article 167 of the Financial Regulation)
Article 242 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Thresholds and procedures for awarding supply contracts(Article 167 of the Financial Regulation)
Article 243 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use of the negotiated procedure for supply contracts(Article 167 of the Financial Regulation)
Article 244 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Thresholds and procedures for awarding works contracts(Article 167 of the Financial Regulation)
Article 245 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use of the negotiated procedure for works contracts(Article 167 of the Financial Regulation)
Article 246 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use of the negotiated procedure for buildings contracts(Article 167 of the Financial Regulation)
Article 247 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Choice of procurement procedure for mixed contracts(Article 167 of the Financial Regulation)
Article 248 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tender documents(Article 167 of the Financial Regulation)
Article 249 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Guarantees(Articles 102 and 167 of the Financial Regulation)
Article 250 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Time limits for procedures(Article 167 of the Financial Regulation)
Article 251 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evaluation committee(Article 167 of the Financial Regulation)
Article 252 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4
Grants
Financing in full(Article 169 of the Financial Regulation)
Article 253 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5
Imprest accounts and inventories
Creation of imprest accounts(Article 63 of the Financial Regulation)
Article 254 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons empowered to administer accounts(Article 62 of the Financial Regulation)
Article 255 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Inventory and advertising of sales(Article 138 of the Financial Regulation)
Article 256 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE IV
(TITLE V OF THE FINANCIAL REGULATION)
EUROPEAN OFFICES
Scope(Article 171 of the Financial Regulation)
Article 257 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Delegations by the institutions to interinstitutional European offices(Articles 171 and 174a of the Financial Regulation)
Article 258 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Specific rules for the Office for Official Publications(Articles 171 and 174a of the Financial Regulation)
Article 258a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Delegation of certain tasks by the accounting officer(Article 172 of the Financial Regulation)
Article 259 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treasury — bank accounts(Article 172 of the Financial Regulation)
Article 260 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing rules(Article 175(1) of the Financial Regulation)
Article 261 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE V
(TITLE VI OF THE FINANCIAL REGULATION)
ADMINISTRATIVE APPROPRIATIONS
Scope(Article 177 of the Financial Regulation)
Article 262 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Buildings(Article 179(3) of the Financial Regulation)
Article 263 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rent guarantees(Article 177 of the Financial Regulation)
Article 264 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Advances to staff and members of the institutions(Article 177 of the Financial Regulation)
Article 265 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VI
(TITLE VII OF PART II OF THE FINANCIAL REGULATION)
EXPERTS
External experts(Article 179a of the Financial Regulation)
Article 265a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART THREE
TRANSITIONAL AND FINAL PROVISIONS
TITLE I
TRANSITIONAL PROVISIONS
Transfers of research appropriations(Article 160 of the Financial Regulation)
Article 266 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Liquidation of the guarantee account
Article 267 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conversion into euro of commitments or estimates of amounts receivable from before 1 January 2003(Article 16 of the Financial Regulation)
Article 268 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Decentralised management of pre-accession aid(Article 53c of the Financial Regulation)
Article 269 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE II
FINAL PROVISIONS
Bodies referred to in Article 185 of the Financial Regulation(Article 185 of the Financial Regulation)
Article 270 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Updating of thresholds and amounts
Article 271 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repeal
Article 272 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entry into force
Article 273 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .