
REGULATION (EU, EURATOM) No 966/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed) 

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PART ONE
COMMON PROVISIONS
TITLE I
SUBJECT MATTER, SCOPE AND DEFINITIONS
Subject matter
Article 1 
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Definitions
Article 2 
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Compliance of secondary legislation with this Regulation
Article 3 
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Periods, dates and time limits
Article 4 
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Protection of personal data
Article 5 
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TITLE II
BUDGETARY PRINCIPLES
Respect for budgetary principles
Article 6 
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CHAPTER 1
Principles of unity and of budgetary accuracy
Scope of the budget
Article 7 
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Specific rules on the principles of unity and budgetary accuracy
Article 8 
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CHAPTER 2
Principle of annuality
Definition
Article 9 
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Type of appropriations
Article 10 
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Accounting for revenue and appropriations
Article 11 
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Commitment of appropriations
Article 12 
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Cancellation and carry-over of appropriations
Article 13 
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Carry-over rules for assigned revenue
Article 14 
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Decommitment of appropriations
Article 15 
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Rules applicable in the event of late adoption of the budget
Article 16 
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CHAPTER 3
Principle of equilibrium
Definition and scope
Article 17 
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Balance from financial year
Article 18 
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CHAPTER 4
Principle of unit of account
Use of euro
Article 19 
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CHAPTER 5
Principle of universality
Definition and scope
Article 20 
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Assigned revenue
Article 21 
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Donations
Article 22 
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Rules on deductions and exchange rate adjustments
Article 23 
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CHAPTER 6
Principle of specification
General provisions
Article 24 
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Transfers by institutions other than the Commission
Article 25 
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Transfers by the Commission
Article 26 
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Transfer proposals submitted to the European Parliament and the Council by the institutions
Article 27 
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Specific rules on transfers
Article 28 
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Transfers subject to special provisions
Article 29 
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CHAPTER 7
Principle of sound financial management
Principles of economy, efficiency and effectiveness
Article 30 
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Compulsory financial statement
Article 31 
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Internal control of budget implementation
Article 32 
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Cost-effective control systems
Article 33 
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CHAPTER 8
Principle of transparency
Publication of accounts, budgets and reports
Article 34 
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Publication of information on recipients and other information
Article 35 
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TITLE III
ESTABLISHMENT AND STRUCTURE OF THE BUDGET
CHAPTER 1
Establishment of the budget
Estimates of revenue and expenditure
Article 36 
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Estimated budget of the bodies referred to in Article 208
Article 37 
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Draft budget
Article 38 
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Letter of amendment to the draft budget
Article 39 
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Obligations of the Member States stemming from the adoption of the budget
Article 40 
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Draft amending budgets
Article 41 
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Early transmission of estimates and draft budgets
Article 42 
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CHAPTER 2
Structure and presentation of the budget
Structure of the budget
Article 43 
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Budget nomenclature
Article 44 
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Prohibition of negative revenue
Article 45 
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Provisions
Article 46 
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Negative reserve
Article 47 
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Emergency Aid Reserve
Article 48 
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Presentation of the budget
Article 49 
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Rules on the establishment plans for staff
Article 50 
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CHAPTER 3
Budgetary discipline
Compliance with the multiannual financial framework
Article 51 
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Compliance of Union acts with the budget
Article 52 
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TITLE IV
IMPLEMENTATION OF THE BUDGET
CHAPTER 1
General provisions
Budget implementation in accordance with the principle of sound financial management
Article 53 
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Basic act and exceptions
Article 54 
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Implementation of the budget by institutions other than the Commission
Article 55 
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Delegation of budget implementation powers
Article 56 
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Conflict of interests
Article 57 
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CHAPTER 2
Methods of implementation
Methods of implementation of the budget
Article 58 
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Shared management with Member States
Article 59 
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Indirect management
Article 60 
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Ex ante assessments and delegation agreements
Article 61 
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Executive agencies
Article 62 
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Limits to delegation of powers
Article 63 
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CHAPTER 3
Financial actors
Section 1
Principle of segregation of duties
Segregation of duties
Article 64 
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Section 2
Authorising officer
The authorising officer
Article 65 
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Powers and duties of the authorising officer
Article 66 
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Powers and duties of Heads of Union Delegations
Article 67 
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Section 3
Accounting officer
Powers and duties of the accounting officer
Article 68 
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Powers which may be delegated by the accounting officer
Article 69 
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Section 4
Imprest administrator
Imprest accounts
Article 70 
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CHAPTER 4
Liability of financial actors
Section 1
General rules
Withdrawal of delegation and suspension of duties given to financial actors
Article 71 
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Liability of the authorising officer for illegal activity, fraud or corruption
Article 72 
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Section 2
Rules applicable to authorising officers responsible
Rules applicable to authorising officers
Article 73 
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Section 3
Rules applicable to accounting officers and imprest administrators
Rules applicable to accounting officers
Article 74 
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Rules applicable to imprest administrators
Article 75 
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CHAPTER 5
Revenue operations
Section 1
Making own resources available
Own resources
Article 76 
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Section 2
Estimate of amounts receivable
Estimate of amounts receivable
Article 77 
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Section 3
Establishment of amounts receivable
Establishment of amounts receivable
Article 78 
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Section 4
Authorisation of recovery
Authorisation of recovery
Article 79 
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Section 5
Recovery
Rules on recovery
Article 80 
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Limitation period
Article 81 
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National treatment for Union entitlements
Article 82 
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Fines, penalties and accrued interest imposed by the Commission
Article 83 
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CHAPTER 6
Expenditure operations
Financing decisions
Article 84 
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Section 1
Commitment of expenditure
Types of commitments
Article 85 
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Rules applicable to commitments
Article 86 
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Checks applicable to commitments
Article 87 
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Section 2
Validation of expenditure
Validation of expenditure
Article 88 
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Section 3
Authorisation of expenditure
Authorisation of expenditure
Article 89 
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Section 4
Payment of expenditure
Types of payments
Article 90 
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Payment limited to funds available
Article 91 
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Section 5
Time limits for expenditure operations
Time limits
Article 92 
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CHAPTER 7
IT systems and e-Government
Electronic management of operations
Article 93 
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Transmission of documents
Article 94 
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e-Government
Article 95 
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CHAPTER 8
Administrative principles
Good administration
Article 96 
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Indication of means of redress
Article 97 
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CHAPTER 9
Internal auditor
Appointment of the internal auditor
Article 98 
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Powers and duties of the internal auditor
Article 99 
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Independence of the internal auditor
Article 100 
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TITLE V
PUBLIC PROCUREMENT AND CONCESSIONS
CHAPTER 1
General provisions
Section 1
Scope and award principles
Definitions for the purposes of this Title
Article 101 
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Principles applicable to public contracts
Article 102 
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Section 2
Publication
Publicity measures
Article 103 
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Section 3
Procurement procedures
Procurement procedures
Article 104 
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Inter-institutional procurement and joint procurement
Article 104a 
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Preparation of a procurement procedure
Article 105 
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Protection of the Union's financial interests by means of detection of risks and imposition of administrative sanctions
Article 105a 
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Exclusion criteria and administrative sanctions
Article 106 
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Rejection from a given procurement procedure
Article 107 
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The early detection and exclusion system
Article 108 
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Administrative and financial penalties
Article 109 
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Award of contracts
Article 110 
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Submission, electronic communication and evaluation
Article 111 
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Contacts during the procurement procedure
Article 112 
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Award decision and information to candidates or tenderers
Article 113 
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Cancellation of the procurement procedure
Article 114 
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Performance and modifications of the contract
Article 114a 
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Section 4
Guarantees and corrective action
Guarantees
Article 115 
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Substantial errors, irregularities or fraud
Article 116 
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CHAPTER 2
Provisions applicable to contracts awarded by the institutions on their own account
The contracting authority
Article 117 
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Thresholds applicable and standstill period
Article 118 
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Rules on access to procurement
Article 119 
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Procurement rules of the World Trade Organisation
Article 120 
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TITLE VI
GRANTS
CHAPTER 1
Scope and form of grants
Scope of grants
Article 121 
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Beneficiaries
Article 122 
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Forms of grants
Article 123 
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Lump sums, unit costs and flat-rate financing
Article 124 
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CHAPTER 2
Principles
General principles applicable to grants
Article 125 
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Eligible costs
Article 126 
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Co-financing in kind
Article 127 
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Transparency
Article 128 
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Principle of non-cumulative award
Article 129 
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Principle of non-retroactivity
Article 130 
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CHAPTER 3
Award procedure
Applications for grants
Article 131 
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Selection and award criteria
Article 132 
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Evaluation procedure
Article 133 
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CHAPTER 4
Payment and control
Pre-financing guarantee
Article 134 
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Payment of grants and controls
Article 135 
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Periods for record-keeping
Article 136 
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CHAPTER 5
Implementation
Implementation contracts and financial support to third parties
Article 137 
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TITLE VII
PRIZES
General rules
Article 138 
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TITLE VIII
FINANCIAL INSTRUMENTS
Scope
Article 139 
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Principles and conditions applicable to financial instruments
Article 140 
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TITLE IX
PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
CHAPTER 1
Presentation of the accounts
Structure of the accounts
Article 141 
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Report on budgetary and financial management
Article 142 
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Rules governing the accounts
Article 143 
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Accounting principles
Article 144 
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Financial statements
Article 145 
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Budgetary implementation reports
Article 146 
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Provisional accounts
Article 147 
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Approval of the final consolidated accounts
Article 148 
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CHAPTER 2
Information on the implementation of the budget
Report on budgetary guarantees and risks
Article 149 
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Information on budget implementation
Article 150 
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CHAPTER 3
Accounting
Section 1
Common provisions
The accounting system
Article 151 
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Common requirements for the institutions' accounting system
Article 152 
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Section 2
General accounts
The general accounts
Article 153 
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Entries in the general accounts
Article 154 
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Accounting adjustments
Article 155 
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Section 3
Budgetary accounts
Budgetary accounting
Article 156 
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CHAPTER 4
Property inventories
The inventory
Article 157 
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TITLE X
EXTERNAL AUDIT AND DISCHARGE
CHAPTER 1
External audit
External audit by the Court of Auditors
Article 158 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rules and procedure on the audit
Article 159 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Checks on securities and cash
Article 160 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Court of Auditors' right of access
Article 161 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annual report of the Court of Auditors
Article 162 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Special reports of the Court of Auditors
Article 163 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Discharge
Timetable of the discharge procedure
Article 164 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The discharge procedure
Article 165 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Follow-up measures
Article 166 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Specific provisions regarding the EEAS
Article 167 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART TWO
SPECIAL PROVISIONS
TITLE I
EUROPEAN AGRICULTURAL GUARANTEE FUND
Special provisions on the European Agricultural Guarantee Fund
Article 168 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commitments of EAGF appropriations
Article 169 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Global provisional commitments of EAGF appropriations
Article 170 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule and timing of EAGF budgetary commitments
Article 171 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accounting of EAGF expenditure
Article 172 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transfer of EAGF appropriations
Article 173 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assigned EAGF revenue
Article 174 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE II
STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND, EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT, FUNDS IN THE AREA OF FREEDOM, SECURITY AND JUSTICE MANAGED IN SHARED MANAGEMENT AND CONNECTING EUROPE FACILITY
Special provisions
Article 175 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Respect of the allocations of commitment appropriations
Article 176 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payments of contributions, interim payments and repayments
Article 177 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Decommitment of appropriations
Article 178 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Carry-over of commitment appropriations for the Connecting Europe Facility
Article 178a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transfer of appropriations
Article 179 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Management, selection and audit
Article 180 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE III
RESEARCH
Research funds
Article 181 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commitments of Research Fund
Article 182 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Joint Research Centre
Article 183 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE IV
EXTERNAL ACTIONS
CHAPTER 1
General provisions
External actions
Article 184 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Implementation of actions
Section 1
General provisions
Implementation of external actions
Article 185 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Budget support and multi-donor trust funds
Use of budget support
Article 186 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Union trust funds for external actions
Article 187 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Other management modes
Implementation of external actions through indirect management
Article 188 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Financing agreements on the implementation of external actions
Article 189 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
Procurement
External action procurement
Article 190 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rules on access to procurement
Article 191 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4
Grants
Full financing of an external action
Article 192 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicable rules for external action grants
Article 193 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5
Auditing of accounts
Union audit in external action
Article 194 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE V
EUROPEAN OFFICES
The European Offices
Article 195 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriations regarding the European offices
Article 196 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Authorising Officer of European offices
Article 197 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The accounts of the interinstitutional European offices
Article 198 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Delegation of authorising officer powers for interinstitutional European offices
Article 199 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Services to third parties
Article 200 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VI
ADMINISTRATIVE APPROPRIATIONS
General provisions
Article 201 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commitments
Article 202 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Specific provisions regarding administrative appropriations
Article 203 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VII
EXPERTS
Remunerated external experts
Article 204 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VIII
CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES
General provisions
Article 204a 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Principles
Article 204b 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Budgetary aspects
Article 204c 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Call for contributions
Article 204d 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Award procedure
Article 204e 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evaluation procedure
Article 204f 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form of contributions
Article 204g 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rules for contribution
Article 204h 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Prefinancing
Article 204i 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Guarantees
Article 204j 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use of contributions
Article 204k 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Report on the use of the contributions
Article 204l 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of the balance
Article 204m 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Control and penalties
Article 204n 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Record keeping
Article 204o 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Selection of external audit bodies or experts
Article 204p 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART THREE
FINAL AND TRANSITIONAL PROVISIONS
Transitional provisions
Article 205 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information requests by the European Parliament and the Council
Article 206 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Thresholds and amounts
Article 207 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Framework financial regulation for bodies set up under the TFEU and the Euratom Treaty
Article 208 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Model Financial Regulation for public-private partnership bodies
Article 209 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exercise of the delegation
Article 210 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Review
Article 211 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repeal
Article 212 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Review concerning the EEAS
Article 213 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entry into force
Article 214 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

JOINT STATEMENT ON MFF-RELATED ISSUES 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

JOINT STATEMENT ON EXPENDITURE RELATED TO BUILDINGS WITH REFERENCE TO ARTICLE 203 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

JOINT STATEMENT BY THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COMMISSION ON ARTICLE 203(3) 
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