
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referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed) 

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TITLE I
GENERAL PROVISIONS
Subject matter
Article 1 
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Definitions
Article 2 
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Periods, dates and time limits
Article 3 
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Protection of personal data
Article 4 
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Respect for budgetary principles
Article 5 
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TITLE II
BUDGETARY PRINCIPLES
CHAPTER 1
Principles of unity and of budget accuracy
Scope of the budget of the Union body
Article 6 
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Ad hoc grants
Article 7 
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Delegation agreements
Article 8 
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Specific rules on the principles of unity and budgetary accuracy
Article 9 
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CHAPTER 2
Principle of annuality
Definition
Article 10 
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Type of appropriations
Article 11 
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Accounting for revenue and appropriations
Article 12 
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Commitment of appropriations
Article 13 
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Cancelation and carry-over of appropriations
Article 14 
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Carry-over rules for assigned revenue
Article 15 
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Decommitment of appropriations
Article 16 
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Commitments
Article 17 
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Rules applicable in the event of late adoption of the budget of the Union body
Article 18 
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CHAPTER 3
Principle of equilibrium
Definition and scope
Article 19 
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Budget result from financial year
Article 20 
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CHAPTER 4
Principle of unit of account
Use of euro
Article 21 
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CHAPTER 5
Principle of universality
Definition and scope
Article 22 
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Assigned revenue
Article 23 
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Donations
Article 24 
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Rules on deductions and exchange rates adjustments
Article 25 
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CHAPTER 6
Principle of specification
General provisions
Article 26 
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Transfers
Article 27 
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Specific rules on transfers
Article 28 
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CHAPTER 7
Principle of sound financial management
Principles of economy, efficiency and effectiveness/Principle of sound financial management
Article 29 
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Internal control of budget implementation
Article 30 
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CHAPTER 8
Principle of transparency
Publication of accounts, budgets and reports
Article 31 
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TITLE III
ESTABLISHMENT AND STRUCTURE OF THE BUDGET
CHAPTER 1
Establishment of the budget of the Union body
Annual and multiannual programming
Article 32 
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Establishment of the budget
Article 33 
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Amending budgets
Article 34 
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CHAPTER 2
Structure and presentation of the budget of the union body
Structure of the budget of the Union body
Article 35 
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Budget nomenclature
Article 36 
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Presentation of the budget of the Union body
Article 37 
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Rules on the establishment plans for staff
Article 38 
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TITLE IV
IMPLEMENTATION OF THE BUDGET OF THE UNION BODY
CHAPTER 1
General provisions
Budget implementation in accordance with the principle of sound financial management
Article 39 
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Delegation of budget implementation powers
Article 40 
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Conflict of interests
Article 41 
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Method of implementation of the budget of the Union body
Article 42 
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CHAPTER 2
Financial actors
Section 1
Principle of segregation of duties
Segregation of duties
Article 43 
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Section 2
Authorising officer
Powers and duties of authorising officer
Article 44 
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Ex ante controls
Article 45 
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Ex post controls
Article 46 
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Consolidated Annual Activity Report
Article 47 
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Protection of Union’s financial interests
Article 48 
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Delegation of budget implementation
Article 49 
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Section 3
Accounting officer
Powers and duties of the accounting officer
Article 50 
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Section 4
Imprest administrator
Imprest accounts
Article 51 
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CHAPTER 3
Liability of financial actors
Section 1
General rules
Withdrawal of delegation and suspension of duties given to financial actors
Article 52 
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Liability of the financial actors for illegal activity, fraud or corruption
Article 53 
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Section 2
Rules applicable to authorising officers
Rules applicable to authorising officers
Article 54 
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Section 3
Rules applicable to accounting officers and imprest administrators
Rules applicable to accounting officers
Article 55 
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Rules applicable to imprest administrators
Article 56 
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CHAPTER 4
Revenue operations
Request for payment
Article 57 
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Treatment of interest
Article 58 
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Estimate of amounts receivable
Article 59 
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Establishment of amounts receivable
Article 60 
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Authorisation of recovery
Article 61 
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Rules on recovery
Article 62 
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Collection formalities
Article 63 
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Additional time for payment
Article 64 
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List of entitlements
Article 65 
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Limitation period
Article 66 
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Specific provisions applicable to fees and charges
Article 67 
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CHAPTER 5
Expenditure operations
Financing decisions
Article 68 
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Types of commitments
Article 69 
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Rules applicable to commitments
Article 70 
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Checks applicable to commitments
Article 71 
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Validation of expenditure
Article 72 
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Validation and material form of ‘passing for payment’
Article 73 
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Authorisation of expenditure
Article 74 
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Types of payments
Article 75 
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Payment limited to funds available
Article 76 
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Time limits
Article 77 
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CHAPTER 6
IT systems
Electronic management of operations
Article 78 
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e-Government
Article 79 
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Good administration
Article 80 
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Indication of means of redress
Article 81 
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CHAPTER 7
Internal auditor
Appointment and powers and duties of the internal auditor
Article 82 
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Independence of the internal auditor
Article 83 
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Establishment of internal audit capability
Article 84 
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TITLE V
PROCUREMENT
General provisions
Article 85 
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Procurement Procedures
Article 86 
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TITLE VI
SPECIFIC PROVISIONS REGARDING ADMINISTRATIVE APPROPRIATIONS
Administrative appropriations
Article 87 
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Building projects
Article 88 
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TITLE VII
EXPERTS
Remunerated external experts
Article 89 
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TITLE VIII
GRANTS AND PRIZESAWARDED BY THE UNION BODY
Grants
Article 90 
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Prizes
Article 91 
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TITLE IX
PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
CHAPTER 1
Presentation of the accounts
Structure of the accounts
Article 92 
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Report on budgetary and financial management
Article 93 
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Rules governing the accounts
Article 94 
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Accounting principles
Article 95 
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Financial statements
Article 96 
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Budgetary implementation reports
Article 97 
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Provisional accounts
Article 98 
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Approval of the final accounts
Article 99 
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CHAPTER 2
Accounting and property inventories
Section 1
Common provisions
The accounting system
Article 100 
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Common requirements for the institutions’ accounting system
Article 101 
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Section 2
General and budgetary accounts
The general accounts
Article 102 
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Entries in the general accounts
Article 103 
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Accounting adjustments
Article 104 
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Budgetary accounting
Article 105 
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Property inventory
Article 106 
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TITLE X
EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD
External audit
Article 107 
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Timetable of the discharge procedure
Article 108 
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The discharge procedure
Article 109 
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Follow-up measures
Article 110 
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On-the-spot checks by the Commission, the Court of Auditors and OLAF
Article 111 
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TITLE XI
TRANSITIONAL AND FINAL PROVISIONS
Information requests by the European Parliament and the Council
Article 112 
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Adoption of the new financial regulation of the Union body
Article 113 
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Rules implementing the financial regulation of the Union body
Article 114 
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Repeal
Article 115 
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Entry into force
Article 116 
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