HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 328/42
EN
Official Journal of the European Union
7.12.2013
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
THE EUROPEAN COMMISSION,
(5) Nevertheless
Union
bodies
that
are
fully
self-financed,
to
which this Regulation does not apply, should establish
for the sake of consistency similar rules where appro
Having regard to the Treaty on the Functioning of the European
priate. In accordance with the Joint statement of the
Union,
European Parliament, the Council and the Commission
of 19 July 2012, those bodies should submit to the
European Parliament, the Council and the Commission
Having regard to Regulation (EU, Euratom) No 966/2012 of the
an annual report on the execution of their budget and
European Parliament and of the Council of 25 October 2012
take duly into account their requests and recommen
on the financial rules applicable to the general budget of the
dations.
Union and repealing Council Regulation (EC, Euratom) No
1605/2002 ( 1 ), and in particular Article 208 thereof,
(6) Union
bodies
should
establish
and
implement
their
Whereas:
budget in accordance with the five fundamental prin
ciples of budgetary law — unity, accuracy, universality,
specification and annuality, and the principles of equi
librium, unit of account, sound financial management
(1) Commission
Regulation
(EC,
Euratom)
No
2343/2002
( 2 )
on the framework Financial Regulation for the bodies set
and transparency.
up by the Communities was based on Council Regulation
(EC, Euratom) No 1605/2002
( 3 ). Regulation (EC,
Euratom) No 1605/2002 has been replaced by Regu
lation (EU, Euratom) No 966/2012. It is therefore
(7)
The balancing nature of the Union contribution should
necessary to revise Regulation (EC, Euratom) No
be emphasised. The part of the Union body’s positive
2343/2002. In the interests of clarity, it is necessary to
budget result that exceeds the amount of Union
replace Regulation (EC, Euratom) No 2343/2002.
contribution paid during the year should be returned to
the Union budget.
(2) It
is
necessary
to
take
into
account
the
Joint
statement
of
the European Parliament, the Council of the EU and the
European Commission on decentralised agencies of
(8)
Where the constituent act provides that the revenue is
19 July 2012.
constituted by fees and charges in addition to the Union
contribution and that the revenues arising from fees and
charges are assigned to particular items of expenditure,
(3) Certain
provisions
of
Regulation
(EC,
Euratom)
No
Union bodies should have the possibility to carry forward
2343/2002 need to be reviewed in order to take into
the balance in the form of assigned revenues.
account the experience gained in their application.
(4) This
Regulation
should
establish
the
broad
principles
and (9) It is necessary to ensure that the fees are set at an
basic rules applicable to the bodies set up under TFEU
appropriate level to cover the costs of providing the
and the Euratom Treaty (hereinafter ‘Union bodies’) that
services and to avoid significant surpluses.
receive contributions charged to the budget and without
prejudice to the constituent act. On the basis of this
Regulation Union bodies should adopt their own
financial rules which may not depart from the Regulation
(10) The
delegation
of
budget
implementation
tasks
to
the
except where their specific needs so require, and with the
Union bodies needs to be duly justified by the character
Commission’s prior consent.
istics of the tasks and the specific expertise of the Union
body, while ensuring sound financial management and
( 1 ) OJ L 298, 26.10.2012, p. 1.
cost-efficiency. The delegated tasks should be compatible
( 2 ) Commission Regulation (EC, Euratom) No 2343/2002 of
with the constituent act.
19 November 2002 on the framework Financial Regulation for
the bodies referred to in Article 185 of Council Regulation (EC,
Euratom) No 1605/2002 on the Financial Regulation applicable to
the general budget of the European Communities (OJ L 357,
31.12.2002, p. 72).
(11) The
Union
bodies
should
be
allowed
to
receive
ad-hoc
( 3 ) Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002
on the Financial Regulation applicable to the general budget of the
grants only if this is expressly provided in the relevant
European Communities (OJ L 248, 16.9.2002, p. 1).
basic acts and authorised in the constituent act.

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EN
7.12.2013 Official
Journal
of
the
European
Union L
328/43
(12) Pursuant
to
Article
50
of
Regulation
(EU,
Euratom)
No
(23) In
order
to
ensure
the
consistency
between
Regulation
966/2012, the Union body has to take part in a bench
(EC, Euratom) No 2343/2002 and Regulation (EU,
marking exercise with other Union bodies and institu
Euratom) No 966/2012, specific provisions on
tions.
procurement and grants should not be allowed. The
application of a single set of rules ensures simplification
(13) It
is
necessary
to
establish
rules
on
the
action
plan
to
of the Union body’s work and enables the use of the
follow up on conclusions of the overall periodic evalu
guidelines and models prepared by the Commission.
ations in order to ensure their efficient implementation.
(24) The
possibility
of
awarding
prizes
by
the
Union
body
(14) For
the
purpose
of
ensuring
the
consistent
programming,
should be introduced in order to align the provisions
the Union body should draw up a document containing
of Regulation (EC, Euratom) No 2343/2002 with Regu
annual and multiannual programming taking into
lation (EU, Euratom) No 966/2012.
account Commission guidelines.
(25) To
identify and correctly manage risk of actual or
(15) The Union body should align the timetable for the
perceived conflict of interests, Union bodies should be
annual and multiannual programming with the
required to adopt rules on the prevention and
budgetary procedure to ensure its efficiency and
management of conflict of interests. Such rules should
consistency of all programming documents.
take into account guidelines developed by the
Commission following the Joint statement of the
(16) It is necessary to clarify the current architecture of the
European Parliament, The Council and the Commission
internal audit and internal control functions and to
of 19 July 2012.
streamline the reporting requirements. The internal
audit function within the Union body should be
(26) The
provisions
regarding
building
policy,
including
the
performed by the Commission’s internal auditor who
introduction of the possibility and conditions allowing
should carry out audits when justified by the risks
Union bodies to raise loans, should be aligned with
involved. It is necessary to provide rules on establishment
Regulation (EU, Euratom) No 966/2012 to ensure a
and functioning of internal audit capabilities.
consistent application of newly introduced rules by all
Union bodies and institutions.
(17) Reporting obligations should be streamlined. Union
bodies should provide a consolidated annual activity
(27) It
is
necessary
to
provide
for
transitional
provisions
for
report which includes comprehensive information on
programming and reporting given that Commission
the implementation of its work programme, budget,
needs time to develop the appropriate guidelines in
staff policy plan, its management and internal control
cooperation with the Union bodies,
systems.
(28) This
Regulation
should
enter
into force
on the
day
(18) In
order
to
improve
the
cost-efficiency
of
Union
bodies,
following that of its publication in the Official Journal of
it is necessary to provide for the possibility of sharing
the European Union in order to allow for the timely
services or transferring them to another Union body or
adoption of the revised financial regulations of the
to the Commission. In particular cost-efficiency can be
Union bodies as of 1 January 2014 in order to ensure
improved by allowing the accounting officer of the
coherent rules for the next multiannual financial
Commission to be entrusted with all or part of the
framework,
tasks of the accounting officer of the Union body.
HAS ADOPTED THIS REGULATION:
(19) As
foreseen
in
Regulation
(EU,
Euratom)
No
966/2012,
the possibility to break down commitments extending
TITLE I
over several years into annual instalments should be
allowed only where the constituent act or basic act so
GENERAL PROVISIONS
provides or where they relate to administrative expen
diture
Article 1

Subject matter
(20) In
order
to
align
the
rules
on
assigned
revenues
with
those of Regulation (EU, Euratom) No 966/2012 it is
This Regulation lays down the essential financial rules on the
necessary to provide for rules on a differentiation of
basis of which the Union body is to adopt its own financial
assigned revenue (internal and external) and on their
rules. The Union body’s financial rules shall not depart from
carry over.
this Regulation except where its specific needs so require and
with the Commission’s prior consent.
(21) In
order
to
align
the
rules
on
treatment
of
interest
generated by the Union contribution to the Union
Article 2
body with those of Regulation (EU, Euratom) No
Definitions
966/2012, it is necessary to provide that interest is not
due to the budget.
For the purposes of this Regulation, the following definitions
shall apply:
(22) Regulation
(EU,
Euratom)
No
966/2012
provides
for
a
possibility to enter a legal commitment before a
— ‘constituent act’ means the instrument of Union law
budgetary commitment in specific cases. Union bodies
governing the main aspects of the setting up and
should also have that possibility.
operation of the Union body,

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L 328/44
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Official Journal of the European Union
7.12.2013
— ‘budget of the Union body’ means the instrument which, for
TITLE II
each financial year, forecasts and authorises all revenue and
expenditure considered necessary for the Union body,
BUDGETARY PRINCIPLES
CHAPTER 1
— ‘Union body’ means any body referred to in Article 208 of
Principles of unity and of budget accuracy
Regulation (EU, Euratom) No 966/2012,
Article 6
Scope of the budget of the Union body
— ‘management board’ means the main internal body of the
1. The
budget
of
the
Union
body
shall
comprise:
Union body that is responsible for taking decisions on
financial and budgetary matters, irrespective of the name
given to it in the constituent act,
(a) own revenue consisting of all fees and charges which the
Union body is authorised to collect by virtue of the tasks
entrusted to it, and any other revenue;
— ‘director’ means the person responsible for implementing
the decisions of the management board and the budget of
the Union body as authorising officer, irrespective of the
(b) revenue made up of any financial contributions of the host
title given to that person in the constituent act,
Member States;
(c) a contribution granted by the Union;
— ‘executive board’ means the internal body of the Union body
that assists the management board and whose responsi
bilities and rules of procedures are set out in the constituent
(d) revenue assigned to specific items of expenditure in
act.
accordance with Article 23(1);
Article 3
(e) the expenditure of the Union body, including administrative
expenditure.
Periods, dates and time limits
Unless otherwise provided, Regulation (EEC, Euratom) No
1182/71 of the Council (
2. Revenue
consisting
of
fees
and
charges
shall
only
be

1 ) shall apply to deadlines set by this
Regulation.
assigned in exceptional and duly justified cases provided for
in the constituent act.
Article 4
3. When
one
or
several
constituent
acts
provide
that
clearly
Protection of personal data
defined tasks are financed separately or when the Union body
implements tasks entrusted to it by a delegation agreement, it
This Regulation is without prejudice to the requirements of
shall hold separate accounts, on the revenue and expenditure
Directive 95/46/EC of the European Parliament and of the
operations. The Union body shall clearly identify each group of
Council ( 2 ) and of Regulation (EC) No 45/2001 of the
tasks in its human resource programming included in the
European Parliament and of the Council ( 3 ).
annual and multiannual programming document referred to
in Article 32.
Article 5
Article 7
Respect for budgetary principles
Ad hoc grants
The budget of the Union body shall be established and imple
mented in accordance with the principles of unity, budgetary
1. Union
bodies
may
not
receive
ad-hoc
grants
from
the
accuracy, annuality, equilibrium, unit of account, universality,
budget unless authorised in the constituent act and expressly
specification, sound financial management which requires
provided for by the basic act.
effective and efficient internal control, and transparency as set
out in this Regulation.
2. Where
the
Union
body
has
been
authorised
to
receive
ad-
hoc grants the tasks financed by these grants shall be included
( 1 ) Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June
in the annual work programme referred to in Article 32(3).
1971 determining the rules applicable to periods, dates and time
limits (OJ L 124, 8.6.1971, p. 1).
( 2 ) Directive 95/46/EC of the European Parliament and of the Council
Article 8
of 24 October 1995 on the protection of individuals with regard to
the processing of personal data and on the free movement of such
Delegation agreements
data (OJ L 281, 23.11.1995, p. 31).
( 3 ) Regulation (EC) No 45/2001 of the European Parliament and of the
1. The
Union
body
shall
not
be
entrusted
budget
implemen
Council of 18 December 2000 on the protection of individuals with
tation tasks by the Commission except if it is duly justified by
regard to the processing of personal data by the Community insti
tutions and bodies and on the free movement of such data (OJ L 8,
the special nature of the action and specific expertise of the
12.1.2001, p. 1).
Union body.

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EN
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Journal
of
the
European
Union L
328/45
2. The choice of the Union body shall take due account of:
Article 12
(a) the cost efficiency of entrusting those tasks;
Accounting for revenue and appropriations
1. The
revenue
of
the
Union
body
referred
to
in
Article
6
(b) the impact on the body’s governance structure and on its
shall be entered in the accounts for the financial year on the
financial and human resources.
basis of the amounts collected during that financial year.
3. Where
the
Commission
exceptionally
entrusts
tasks
to
the
Union body:
2. The
revenue
of
the
Union
body
shall
give
rise
to
an
equivalent amount of payment appropriations.
(a) Article 60 of Regulation (EU, Euratom) No 966/2012 shall
apply to the Union body in respect of funds allocated to
3. The
appropriations
authorised
for
a
financial
year
shall
be
those tasks and Articles 108 and 109 of this Regulation
used solely to cover expenditure committed and paid in that
shall not apply;
financial year, and to cover amounts due against commitments
from preceding financial years.
(b) tasks entrusted should be referred to in the annual work
programme of the Union body, referred to in Article 32(3),
for information purposes only.
4. Commitments
shall
be
entered
in
the
accounts
on
the
basis of the legal commitments entered into up to 31
4. Without
prejudice
to
paragraph
2,
the
authorising
officer December.
shall consult the management board before signing the
delegation agreement.
5. Payments
shall
be
entered
in
the
accounts
for
a
financial
year on the basis of the payments effected by the accounting
Article 9
officer by 31 December of that year.
Specific rules on the principles of unity and budgetary
accuracy
Article 13
1. No
revenue
shall
be
collected
and
no
expenditure
effected
Commitment of appropriations
unless booked to a line in the budget of the Union body.
The appropriations entered in the budget of the Union body
2. No expenditure may be committed or authorised in excess
may be committed with effect from 1 January, once the budget
of the appropriations authorised by the budget of the Union
of the Union body has been definitively adopted.
body.
Article 14
3. An
appropriation
may
be
entered
in
the
budget
of
the
Union body only if it is for an item of expenditure considered
Cancelation and carry-over of appropriations
necessary.
1. Appropriations
which
have
not
been
used
by
the
end
of
the financial year for which they were entered shall be cancelled.
4. Interests
generated
by
pre-financing
payment
made
from However, they may be carried over, but only to the following
the budget of the Union body shall not be due to the Union
financial year, by a decision taken by 15 February by the
body.
management board or, where the constituent act allows it, by
the executive board in accordance with paragraphs 3 and 4 or
CHAPTER 2
they may be carried over automatically in accordance with
Principle of annuality
paragraph 5.
Article 10
2. Appropriations
relating
to
staff
expenditure
may
not
be
Definition
carried over.
The appropriations entered in the budget of the Union body
shall be authorised for a financial year which shall run from 1
3. Differentiated
commitment
appropriations
and
non-differ
January to 31 December.
entiated appropriations not yet committed at the end of the
financial year may be carried over in respect of:
Article 11
Type of appropriations
(a) amounts corresponding to commitment appropriations;
1. The
budget
of
the
Union
body
shall
contain
non-differ
(b) amounts corresponding to non-differentiated appropriations
entiated appropriations and, where justified by operational
relating to building projects, for which most of the
needs, differentiated appropriations. Differentiated appropri
preparatory stages of the commitment procedure have
ations shall consist of commitment appropriations and
been completed by 31 December. The preparatory stage
payment appropriations.
of the commitment procedure shall be specified in the
2. Commitment
appropriations
shall
cover
the
total
cost
of
rules implementing the financial regulation of each Union
the legal commitments entered into during the financial year.
body.
3. Payment
appropriations
shall
cover
payments
made
to Such amounts may be committed up to 31 March of the
honour the legal commitments entered into in the financial
following year, or up to 31 December of the following year
year or preceding financial years.
for amounts relating to building projects.

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Official Journal of the European Union
7.12.2013
4. Payment
appropriations
may
be
carried
over
in
respect
of 2. Expenditure
which
shall
be
paid
in
advance,
for
example
amounts needed to cover existing commitments or
rents, may give rise to payments from 1 December onwards to
commitments linked to commitment appropriations carried
be charged to the appropriations for the following financial
over, where the payment appropriations provided for in the
year. In this case, the limit referred to in paragraph 1 shall
relevant budget lines for the following financial year are not
not apply.
sufficient to cover requirements.
Article 18
The Union body concerned shall first use the appropriations
authorised for the current financial year and shall not use the
Rules applicable in the event of late adoption of the budget
appropriations carried over until the former are exhausted.
of the Union body
1. If
the
budget
of
the
Union
body
has
not
been
definitively
5. Non-differentiated appropriations corresponding to adopted at the beginning of the financial year, the rules set out
obligations duly contracted at the end of the financial year
in paragraphs 2 to 6 shall apply.
shall be carried over automatically to the following financial
year only.
2. Commitments
and
payments
may
be
made
within
the
limits laid down in paragraph 3.
6. Appropriations
carried
over which have not been
committed by 31 March of year N+1 shall be automatically
3. Commitments
may
be
made
per
chapter
up
to
a
cancelled and shall be identified in the accounts.
maximum of one quarter of the total appropriations authorised
in the relevant chapter of the previous financial year plus one
Article 15
twelfth for each month which has elapsed.
Carry-over rules for assigned revenue
The limit of the appropriations provided for in the statement of
Carry-over of assigned revenue referred to in Article 23, and of
estimates of revenue and expenditure shall not be exceeded.
appropriations not used and available at 31 December arising
from such revenue, shall comply with the following rules:
Payments may be made monthly per chapter up to a maximum
of one twelfth of the appropriations authorised in the relevant
(a) external assigned revenue shall be carried over automatically
chapter of the preceding financial year. That sum shall not,
and shall be fully used by the time all the operations
however, exceed one twelfth of the appropriations provided
relating to the programme or action to which it is
for in the same chapter in the statement of estimates of
assigned have been carried out; external assigned revenue
revenue and expenditure.
received during the last year of the programme or action
may be used in the first year of the succeeding programme
or action;
4. The
appropriations
authorised
in
the
relevant
chapter
of
the preceding financial year, as specified in paragraphs 2 and 3,
shall be understood as referring to the appropriations voted in
(b) internal assigned revenue shall be carried over for one year
the budget of the Union body, including by amending budgets,
only, with the exception of internal assigned revenue
and after adjustment for the transfers made during that financial
defined in point (f) of Article 23(3), which shall be
year.
carried over automatically.
5. At the request of the director, if the continuity of action
By 1 June of the year N+1 at the latest, the Union body shall
by the Union body and management needs so require, the
inform the Commission about the implementation of the
management board, may authorise expenditure in excess of
assigned revenue carried over.
one provisional twelfth but not exceeding the total of four
provisional twelfths, except in duly justified cases, both for
Article 16
commitments and for payments over and above those
Decommitment of appropriations
automatically made available in accordance with paragraphs 2
and 3.
Where appropriations are decommitted in any financial year
after that in which the appropriations were entered in the
The additional twelfths shall be authorised in full and shall not
budget of the Union body as a result of total or partial non-
be divisible.
implementation of the actions for which they were earmarked,
the appropriations concerned shall be cancelled.
6. If,
for
a
given
chapter,
the
authorisation
of
four
provisional twelfths granted in accordance with paragraph 5
Article 17
is not sufficient to cover the expenditure necessary to avoid a
Commitments
break in continuity of action by the Union body in the area
covered by the chapter in question, authorisation may excep
1. As
from
15
October
of
each
year,
routine
administrative tionally be given to exceed the amount of the appropriations
expenditure may be committed in advance against the appropri
entered in the corresponding chapter of the budget of the
ations provided for the following financial year. Such
Union body of the preceding financial year. The management
commitments shall not, however, exceed one quarter of the
board shall act in accordance with the procedures provided for
appropriations decided by the management board on the
in paragraph 5. However, the overall total of the appropriations
corresponding budget line for the current financial year. They
available in the budget of the Union body of the preceding
shall not apply to new expenditure of a kind not yet approved
financial year or in the draft budget of the Union body, as
in principle in the last budget of the Union body duly adopted.
proposed, may in no circumstances be exceeded.

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European
Union L
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CHAPTER 3
3. If the budget result within the meaning of Article 97 is
negative, it shall be entered in the budget of the Union body for
Principle of equilibrium
the following financial year as payment appropriations or,
Article 19
where appropriate, offset against positive budget result of the
Union body in the following financial years.
Definition and scope
1. Revenue
and
payment
appropriations
shall
be
in
balance.
4. The
revenue
or
payment
appropriations
shall
be
entered
in
the budget of the Union body during the budgetary procedure
2. Commitment
appropriations
may
not
exceed
the
amount using the letter of amendment procedure set out in Article 39
of the Union contribution, plus own revenue and any other
of Regulation (EU, Euratom) No 966/2012 or, while implemen
revenue referred to in Article 6.
tation of the budget of the Union body is under way, by means
of an amending budget.
3. For bodies for which the revenue is constituted by fees
and charges in addition to the Union contribution, fees should
CHAPTER 4
be set at a level such as to avoid a significant accumulation of
surplus. Where a significant positive or negative budget result,
Principle of unit of account
within the meaning of Article 97, becomes recurrent, the level
of the fees and charges shall be revised.
Article 21
Use of euro
4. The
Union
body
may
not
raise
loans
within
the
framework of the budget of the Union body.
The budget of the Union body shall be drawn up and imple
mented in euro and the accounts shall be presented in euro.
5. The Union contribution to the Union body shall
However, for cash-flow purposes, the accounting officer and, in
constitute for the budget of the Union body a balancing
the case of imprest accounts, the imprest administrators shall be
contribution and may be divided into a number of payments.
authorised to carry out operations in other currencies as laid
down in the financial rules of each Union body.
6. The Union body shall implement rigorous cash
management, taking due account of assigned revenue, in
CHAPTER 5
order to ensure that its cash balances are limited to duly
justified requirements. With its payment requests it shall
Principle of universality
submit detailed and updated forecasts on its real cash
Article 22
requirements throughout the year, including information on
assigned revenue.
Definition and scope
Without prejudice to Article 23, total revenue shall cover total
Article 20
payment appropriations. Without prejudice to Article 25, all
Budget result from financial year
revenue and expenditure shall be entered in full without any
adjustment against each other.
1. If the budget result within the meaning of Article 97 is
positive, it shall be repaid to the Commission up to the amount
of the contribution paid during the year. The part of the budget
Article 23
result exceeding the amount of the Union contribution paid
Assigned revenue
during the year shall be entered in the budget of the Union
body for the following financial year as revenue.
1. External assigned revenue and internal assigned revenue
shall be used to finance specific items of expenditure.
The first subparagraph shall also apply when the revenue of the
Union body is constituted by fees and charges in addition to the
2. The
following
shall
constitute
external
assigned
revenue:
Union contribution.
The difference between the contribution entered in the budget
(a) financial contributions from Member States and third coun
and that actually paid to the Union body shall be cancelled.
tries, including in both cases their public agencies, entities
or natural persons, to certain activities, of Union bodies
The Union body shall provide, no later than 31 January of the
insofar as this is provided for in the agreement concluded
year N at the latest, an estimate of the budget result from the
between the Union body and the Member States, third
year N–1, which is to be returned to the budget later in year N,
countries or the public agencies, entities or natural
in order to complete the information already available
persons in question;
concerning the budget result of the year N–2. This information
shall be duly taken into account by the Commission when
(b) revenue earmarked for a specific purpose, such as income
assessing the financial needs of Union body for the year N+1.
from foundations, subsidies, gifts and bequests;
2. In exceptional cases, where the constituent act provides
that the revenues arising from fees and charges are assigned to
(c) financial contributions, not covered by point (a), to Union
particular items of expenditure, the Union body may carry-over
bodies’ activities from third countries or various non-Union
the balance of fees and charges as assigned revenue for the
bodies;
activities related to the provision of the services for which the
fees are due.
— revenue from ad-hoc grants referred to in Article 7,

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— revenue from delegation agreements referred to in
management board or, where the constituent act allows it, of
Article 8;
the executive board, which shall take a decision within two
months of the date on which the request is submitted to it. If
(d) internal assigned revenue referred to in paragraph 3, to the
the management board or, where the constituent act allows it,
extent that it is ancillary to the other revenue referred to in
the executive board fails to take a decision within that period,
points (a) to (c) of this paragraph;
the donation shall be deemed accepted.
(e) revenue from fees and charges referred to in Article 6(2).
Article 25
3. The
following
shall
constitute
internal
assigned
revenue:
Rules on deductions and exchange rates adjustments
1. The
following
deductions
may
be
made
from
payment
(a) revenue from third parties in respect of goods, services or
requests which shall then be passed for payment of the net
work supplied at their request, with the exception of fees
amount:
and charges referred to in Article 6(1)(a);
(a) penalties imposed on parties to procurement contracts or
(b) proceeds from the sale of vehicles, equipment, installations,
beneficiaries;
materials, and scientific and technical apparatus which are
replaced or scrapped when the book value is fully
depreciated;
(b) discounts, refunds and rebates on individual invoices and
cost statements;
(c) revenue arising from the repayment, in accordance with
Article 62, of amounts wrongly paid;
(c) adjustments for amounts unduly paid.
(d) proceeds from the supply of goods, services and works for
The adjustments referred to in point (c) of the first
Union institutions or other Union bodies;
subparagraph may be made, by means of direct deduction,
against a new interim payment or payment of a balance to
(e) insurance payments received;
the same payee under the chapter, article and financial year in
respect of which the excess payment was made.
(f) revenue from lettings;
Union accounting rules shall apply to the deductions referred to
(g) revenue from the sale of publications and films, including
in points (c) of the first subparagraph.
those on an electronic medium;
2. The
cost
of
products
or
services
provided
to
the
Union
(h) revenue arising from subsequent reimbursement of taxes
body incorporating taxes refunded by the Member States
pursuant to Article 25(3)(b).
pursuant to the Protocol on the Privileges and Immunities of
the European Union shall be charged to the budget of the
4. Without prejudice to Article 23(2)(e) the relevant Union body for the ex-tax amount provided that it applies to
constituent act may also assign the revenue for which it
the Union body.
provides to specific items of expenditure. Unless specified
otherwise in the relevant constituent act, such revenue shall
constitute internal assigned revenue.
3. The
cost
of
products
or
services
provided
to
the
Union
body incorporating taxes refunded by third countries on the
5. All items of revenue within the meaning of points (a) to
basis of relevant agreements may be charged to the budget of
(c) of paragraph 2 and points (a) and (d) of paragraph 3 shall
the Union body for any of the following:
cover all direct or indirect expenditure incurred by the activity
or purpose in question.
(a) the ex-tax amount;
6. The budget of the Union body shall include lines to
(b) the tax-inclusive amount. In such case, subsequently
accommodate external assigned revenue and internal assigned
reimbursed taxes shall be treated as internal assigned
revenue and wherever possible shall indicate the amount.
revenue.
Assigned revenue may be included in the estimate of revenue
and expenditure only for the amounts which are certain at the
4. Any
national
taxes
temporarily
borne
by
the
Union
body
date of the establishment of the estimate.
under paragraphs 2 and 3 shall be entered in a suspense
account until they are refunded by the State concerned.
Article 24
5. Any
negative
budget
result
shall
be
entered
in
the
budget
Donations
of the Union body as expenditure.
1. The
Director
may
accept
any
donation
made
to
the
Union
body, such as foundations, subsidies, gifts and bequests.
6. Adjustments
may
be
made
in
respect
of
exchange
differences occurring in the implementation of the budget of
2. Acceptance
of
donations
which
may
involve
a
financial the Union body. The final gain or loss shall be included in the
charge shall be subject to the prior authorisation of the
budget result for the year.

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EN
7.12.2013 Official
Journal
of
the
European
Union L
328/49
CHAPTER 6
2. The
principle
of
economy
requires
that
the
resources
used
by the Union body in the pursuit of its activities shall be made
Principle of specification
available in due time, in appropriate quantity and quality and at
Article 26
the best price.
General provisions
The principle of efficiency concerns the best relationship
Appropriations shall be earmarked for specific purposes by title
between resources employed and results achieved.
and chapter. The chapters shall be further subdivided into
articles and items.
The principle of effectiveness concerns the attainment of the
Article 27
specific objectives set and the achievement of the intended
results.
Transfers
1. The
Director
may
transfer
appropriations:
3. The
Union
body
shall
carry
out
a
benchmarking
exercise
referred to in Article 50 of Regulation (EU, Euratom) No
(a) from one title to another up to a maximum of 10 % of the
966/2012.
appropriations for the year shown on the line from which
the transfer is made;
The benchmarking exercise shall include:
(b) from one chapter to another and from one article to
another without limit.
— a review of the efficiency of the Union body’s horizontal
2. Beyond
the
limit
referred
in
paragraph
1,
the
director
may
services,
propose to the management board or, where the constituent act
allows it, to the executive board transfers of appropriations
from one title to another. The management board or, where
— a cost-benefit analysis of sharing services or transferring
the constituent act allows it, the executive board shall have
them entirely to other Union body or the Commission.
three weeks to oppose such transfers. After that time-limit
they shall be deemed to be adopted.
When carrying out the benchmarking exercise referred to in the
first and the second subparagraph the Union body shall make
3. Proposals
for
transfers
and
transfers
carried
out
under necessary arrangements to avoid any conflict of interests.
paragraphs 1 and 2 shall be accompanied by appropriate and
detailed supporting documents showing the implementation of
appropriations and estimates of requirements up to the end of
4. Specific,
measurable,
achievable,
relevant
and
timed
the financial year, both for the headings to be credited and for
objectives shall be set for all sectors of activity covered by the
those from which the appropriations are drawn.
budget of the Union body. The achievement of those objectives
shall be monitored by performance indicators for each activity,
4. The director shall inform the management board as soon
and the information shall be provided to the management
as possible of all transfers made. The director shall inform the
board by the director. That information shall be provided
European Parliament and the Council of all transfers carried out
annually and at the latest in the documents accompanying
under paragraph 2.
the draft budget of the Union body.
Article 28
5. In
order
to
improve
decision-making,
the
Union
body
Specific rules on transfers
shall undertake both ex ante and ex post evaluations in line
with guidance provided by the Commission. Such evaluations
1. Appropriations
may
only
be
transferred
to
lines
in
budget shall be applied to all programmes and activities which entail
of the Union body for which the budget of the Union body has
significant spending and evaluation results shall be sent to the
authorised appropriations or which carry a token entry ‘pro
management board.
memoria’.
2. Appropriations
corresponding
to
assigned
revenue
may
be
6. The
director
shall
prepare
an
action
plan
to
follow-up
on
transferred only if such revenue is used for the purpose for
the conclusions of the evaluations referred to in paragraph 5
which it is assigned.
and report on its progress twice a year to the Commission and
regularly to the management board.
CHAPTER 7
Principle of sound financial management
7. The
management
board
shall
scrutinise
the
implemen
tation of the action plan referred to in paragraph 6.
Article 29
Principles of economy, efficiency and
Article 30
effectiveness/Principle of sound financial management
Internal control of budget implementation
1. Appropriations
shall
be
used
in
accordance
with
the
principle of sound financial management, namely in accordance
1. The
budget
of
the
Union
body
shall
be
implemented
in
with the principles of economy, efficiency and effectiveness.
compliance with effective and efficient internal control.

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L 328/50
EN
Official Journal of the European Union
7.12.2013
2. For the purposes of the implementation of the budget of
2. A summary of the budget of the Union body and any
the Union body, internal control is defined as a process
amending budget of the Union body, as definitively adopted,
applicable at all levels of management and designed to
shall be published in the Official Journal of the European Union
provide reasonable assurance of achieving the following objec
within three months of their adoption.
tives:
(a) effectiveness, efficiency and economy of operations;
The summary shall show the five main revenue budget lines, the
(b) reliability of reporting;
five main expenditure budget lines for the administrative and
operational budget of the Union body, the establishment plan
(c) safeguarding of assets and information;
and an estimate of the number of contract staff expressed in
full-time equivalents for which appropriations are budgeted, and
(d) prevention, detection, correction and follow-up of fraud and
seconded national experts. It shall also indicate the figures for
irregularities;
the previous year.
(e) adequate management of the risks relating to the legality
and regularity of the underlying transactions, taking into
3.
The budget of the Union body including the establishment
account the multiannual character of programmes as well
plan and amending budgets of the Union body, as finally
as the nature of the payments concerned.
adopted, as well as an indication of the number of contract
staff expressed in full-time equivalents for which appropriations
3. Effective
internal
control
shall
be
based
on
best
inter
are budgeted, and seconded national experts, shall be trans
national practices and include, in particular, the following:
mitted for information to the European Parliament and the
Council, the Court of Auditors and the Commission, and shall
(a) segregation of tasks;
be published on the internet site of the Union body concerned
(b) an appropriate risk management and control strategy
within four weeks of their adoption.
including control at recipient level;
(c) avoidance of conflicts of interests;
4. The
Union
body
shall
make
available
on
its
internet
site
no later than 30 June of the following financial year
(d) adequate audit trails and data integrity in data systems;
information on the recipients of funds deriving from the
budget of the Union body, including experts contracted
(e) procedures for monitoring of performance and for follow-
pursuant to Article 89, in accordance with paragraphs 2, 3
up of identified internal control weaknesses and exceptions;
and 4 of Article 21 of Commission Delegated Regulation (EU)
No 1268/2012 (
(f) periodic assessment of the sound functioning of the internal

1 ) following a standard presentation. The
published information shall be easily accessible, transparent
control system.
and comprehensive. The information shall be made available
4. Efficient
internal
control
shall
be
based
on
the
following with due observance of the requirements of confidentiality
elements:
and security, in particular the protection of personal data laid
down in Regulation (EC) No 45/2001.
(a) the implementation of an appropriate risk management and
control strategy coordinated among appropriate actors
involved in the control chain;
TITLE III
(b) the accessibility for all appropriate actors in the control
ESTABLISHMENT AND STRUCTURE OF THE BUDGET
chain of the results of controls carried out;
CHAPTER 1
(c) reliance, where appropriate, on independent audit opinions,
Establishment of the budget of the Union body
provided that the quality of the underlying work is adequate
and acceptable and that it was performed in accordance
Article 32
with agreed standards;
Annual and multiannual programming
(d) the timely application of corrective measures including,
1. The
Union
body
shall
draw
up
a
programming
document
where appropriate, dissuasive penalties;
containing multiannual and annual programming taking into
account guidelines set by the Commission.
(e) the elimination of multiple controls;
(f) improving the cost-benefit ratio of controls.
2. The
multiannual
programme
shall
set
out:
CHAPTER 8
Principle of transparency
— overall strategic programming including objectives, expected
Article 31
results and performance indicators,
Publication of accounts, budgets and reports
( 1 ) Commission Delegated Regulation (EU) No 1268/2012 of
1. The
budget
of
the
Union
body
shall
be
established
and
29 October 2012 on the rules of application of Regulation (EU,
Euratom) No 966/2012 of the European Parliament and of the
implemented and the accounts presented in accordance with the
Council on the financial rules applicable to the general budget of
principle of transparency.
the Union (OJ L 362, 31.12.2012, p. 1).

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EN
7.12.2013 Official
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European
Union L
328/51
— resource programming including multiannual budget and
2. The
Union
body
shall
send
the
Commission
a
provisional
staff.
draft estimate of its revenue and expenditure and the general
guidelines underlying that estimate no later than 31 January
The resource programming shall include qualitative and quanti
each year.
tative information on the human resource and budgetary
matters for the reporting purposes, in particular:
3. In
accordance
with
Article
37
of
Regulation
(EU,
Euratom)
No 966/2012, each year the Union body shall send to the
— for the years N–1 and N, the information on, the number of
Commission, the European Parliament and the Council an
officials, temporary and contract staff as defined in the Staff
estimate of its revenue and expenditure as specified in the
Regulations as well as seconded national experts,
constituent act.
— for the year N–1 an estimate of the budgetary operations
within the meaning of Article 97 and information on
4. The
estimate
of
revenue
and
expenditure
of
the
Union
contribution in kind granted by the host Member State to
body shall include:
the Union body,
(a) an establishment plan setting the number of permanent and
— for the year N+1 estimate of the number of officials,
temporary posts authorised within the limits of the budget
temporary and contract staff as defined in the Staff Regu
appropriations, by grade and by category;
lations,
(b) where there is a change in the number of persons in post, a
— for the following years, an indicative budget and staff
statement justifying the request for new posts;
resource programming.
The Commission shall send to the Union body the opinion of
(c) a quarterly estimate of cash payments and receipts;
its relevant services on the draft human resource programming.
(d) information on the achievement of all previously set
If the Union body does not fully take into account the
objectives for the various activities. Evaluation results shall
Commission services’ opinion, it shall provide the Commission
be consulted and referred to as evidence of the likely merits
with adequate explanations.
of an increase or decrease of the proposed budget of the
Union body in comparison with its budget for year N.
The resource programming shall be updated annually. The
strategic programming shall be updated where appropriate,
and in particular to address the outcome of the overall evalu
5. The
Union
body
shall
send
to
the
Commission,
the
ations referred to in the constituent act.
European Parliament and the Council the draft programming
document referred to in Article 32 no later than 31 January
each year as well as any later updated version of that document.
3. The
annual
work
programme
of
the
Union
body
shall
comprise detailed objectives and expected results including
performance indicators. It shall also contain a description of
6. As part of the procedure for adoption of the budget, the
the action(s) to be financed and an indication of the amount
Commission shall send the Union body’s statement of estimates
of financial and human resource allocated to each action. The
to the European Parliament and the Council and propose the
annual work programme shall be coherent with the multiannual
amount of the contribution for the Union body and the number
programme referred to in paragraph 1.
of staff it considers that the body needs. The Commission shall
provide the draft establishment plan of the Union bodies and
It shall clearly indicate which tasks of the Union body have
for an estimate of the number of contract staff and of seconded
been added, changed or deleted in comparison with the
national experts expressed in full-time equivalents for which
previous financial year.
appropriations are proposed as soon as the Commission has
established the draft budget.
4. Any substantial amendment to the annual work
programme shall be adopted by the same procedure as the
7. The
European
Parliament
and
the
Council
shall
adopt
the
initial work programme, in accordance with the provisions of
establishment plan of the Union body and any subsequent
the constituent act and Article 33 of this Regulation.
amendment thereto in accordance with Article 38(1). The estab
lishment plan shall be published in an Annex to Section III —
The management board may delegate the power to make non-
Commission — of the budget.
substantial amendments to the annual work programme to the
authorising officer of the Union body.
8. The budget of the Union body and the establishment plan
together with the programming document referred to in
Article 33
Article 32 shall be adopted by the management board. They
Establishment of the budget
shall become definitive after final adoption of the budget setting
the amount of the contribution and the establishment plan and
1. The
budget
shall
be
established
in
accordance
with
the if necessary the budget of the Union body and the estab
provisions of the constituent act.
lishment plan shall be adjusted accordingly.

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L 328/52
EN
Official Journal of the European Union
7.12.2013
9. When
entrusting
new
tasks
to
a
Union
Body,
the
(c) a summary statement of the schedule of payments due
Commission shall, without prejudice to the legislative
in subsequent financial years to meet budget
procedures for the modification of the constituent act, submit
commitments entered into in earlier financial years;
to the European Parliament and to the Council the necessary
information to assess impact of the new tasks on the resources
of the Union body so as to review, where necessary, its
(d) appropriate remarks on each subdivision.
financing.
Article 38
Article 34
Rules on the establishment plans for staff
Amending budgets
1. The
establishment
plan
referred
to
in
Article
33
shall
Any amendment to the budget of the Union body, including
show next to the number of posts authorised for the financial
the establishment plan, shall be the subject of an amending
year, the number authorised for the preceding year and the
budget adopted by the same procedure as the initial budget
number of posts actually filled. It shall constitute an absolute
of the Union body, in accordance with the provisions of the
limit for the Union body. No appointment may be made in
constituent act and Article 33 of this Regulation.
excess of the limit set.
CHAPTER 2
However, save in the case of grades AD 16, AD 15, AD 14 and
AD 13, the management board may modify the establishment
Structure and presentation of the budget of the union body
plan by up to 10 % of posts authorised, subject to the following
Article 35
conditions:
Structure of the budget of the Union body
(a) the volume of staff appropriations corresponding to a full
The budget of the Union body shall consist of a statement of
financial year is not affected;
revenue and a statement of expenditure.
(b) the limit of the total number of posts authorised by the
Article 36
establishment plan is not exceeded;
Budget nomenclature
(c) the Union body has taken part in a benchmarking exercise
In so far as it is justified by the nature of the Union body’s
with other bodies of the Union as initiated by the Commis
activities, the statement of expenditure must be set out on the
sion’s staff screening exercise.
basis of a nomenclature with a classification by purpose. That
nomenclature shall be determined by the Union body and shall
make a clear distinction between administrative appropriations
2. By
derogation
from
the
second
subparagraph
of
paragraph
and operating appropriations.
1, the effects of part-time work authorised by the appointing
authority in accordance with the Staff Regulations may be offset
by other appointments. Where a staff member requests the
Article 37
withdrawal of the authorisation before expiry of the granted
Presentation of the budget of the Union body
period, the Union body shall take appropriate measures to
respect the limit referred to in point (b) of the second
The budget of the Union body shall show:
subparagraph of paragraph 1 as soon as possible.
(1) in the statement of revenue:
TITLE IV
(a) the estimated revenue of the Union body for the
IMPLEMENTATION OF THE BUDGET OF THE UNION BODY
financial year concerned (‘year N’);
CHAPTER 1
General provisions
(b) the estimated revenue for the preceding financial year
and the revenue for year N–2;
Article 39
Budget implementation in accordance with the principle of
(c) appropriate remarks on each revenue line;
sound financial management
1. The
director
shall
perform
the
duties
of
authorising
(2) in the statement of expenditure:
officer. He or she shall implement the revenue and expenditure
of the budget in accordance with the financial rules of the
(a) the commitment and payment appropriations for year
Union body and the principle of sound financial management
N;
under his or her own responsibility and within the limits of the
appropriations authorised.
(b) the commitment and payment appropriations for the
preceding financial year, and the expenditure
2. Without
prejudice
to
the
responsibilities
of
the
authorising
committed and the expenditure paid in year N–2 —
officer as regards prevention and detection of fraud and irregu
the latter also expressed as a percentage of the budget
larities, the Union body shall participate in fraud prevention
of the Union body of year N;
activities of the European Anti-fraud Office.

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EN
7.12.2013 Official
Journal
of
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European
Union L
328/53
Article 40
CHAPTER 2
Delegation of budget implementation powers
Financial actors
1. The
director
may
delegate
the
powers
of
budget
imple
S e c t i o n 1
mentation to staff of the Union body covered by the Staff
Regulations, in accordance with the conditions laid down in
P r i n c i p l e o f s e g r e g a t i o n o f d u t i e s
the financial rules of the Union body adopted by the
Article 43
management board. Those so empowered may act only
within the limits of the powers expressly conferred upon them.
Segregation of duties
The duties of authorising officer and accounting officer shall be
2. The
delegatee
may
subdelegate
the
powers
received
as segregated and mutually exclusive.
provided for in the rules implementing this Regulation
referred to in Article 114. Each act of subdelegation shall
S e c t i o n 2
require the explicit agreement of the director.
A u t h o r i s i n g o f f i c e r
Article 41
Article 44
Conflict of interests
Powers and duties of authorising officer
1. Financial
actors
within
the
meaning
of
Chapter
2
of
this 1. The
authorising
officer
shall
be
responsible
for
imple
Title and other persons involved in budget implementation and
menting revenue and expenditure in accordance with the
management, including acts preparatory thereto, audit or
principle of sound financial management and for ensuring
control shall not take any action which may bring their own
compliance with the requirements of legality and regularity.
interests into conflict with those of the Union body.
2. For
the
purposes
of
paragraph
1,
the
authorising
officer
Where such a risk exists, the person in question shall refrain
shall, in accordance with the minimum standards adopted by
from such action and shall refer the matter to the competent
the management board or, where the constituent act allows it,
authority who shall confirm in writing whether a conflict of
by the executive board on the basis of equivalent standards laid
interests exists. Where a conflict of interest is found to exist, the
down by the Commission for its own departments and having
person in question shall cease all activities in the matter. The
due regard to the risks associated with the management
competent authority shall take any further appropriate action.
environment and the nature of the action financed, put in
place the organisational structure and the internal control
systems suited to the performance of the duties of authorising
2. For the purposes of paragraph 1, a conflict of interest
officer.
exists where the impartial and objective exercise of the
functions of a financial actor or other person, as referred to
in paragraph 1, is compromised for reasons involving family,
The establishment of such structure and systems shall be
emotional life, political or national affinity, economic interest or
supported by a comprehensive risk analysis, which takes into
any other shared interest with a recipient.
account their cost-effectiveness.
3. The
competent
authority
referred
to
in
paragraph
1
shall The authorising officer may establish within his or her
be the immediate superior of the member of staff concerned. If
departments an expertise and advice function to help him or
the member of staff is the director, the competent authority
her control the risks involved in his or her activities.
shall be the management board or, where the constituent act
allows it, the executive board.
3. To
implement
expenditure,
the
authorising
officer
shall
make budgetary and legal commitments, shall validate expen
diture and authorise payments and shall undertake the
4. The
Union
body
shall
adopt
rules
on
the
prevention
and preliminary steps for the implementation of appropriations.
management of conflict of interests.
4. Implementation
of
revenue
shall
comprise
drawing
up
Article 42
estimates of amounts receivable, establishing entitlements to
Method of implementation of the budget of the Union
be recovered and issuing recovery orders. It shall involve
body
waiving established entitlements, where appropriate.
1. The
budget
of
the
Union
body
shall
be
implemented
by
the director in the departments placed under his or her auth
5. The
authorising
officer
shall
conserve
the
supporting
ority.
documents relating to operations carried out for a period of
five years from the date of the decision granting discharge in
respect of implementation of the budget of the Union body.
2. Technical
expertise
tasks
and
administrative,
preparatory Personal data contained in supporting documents shall be
or ancillary tasks not involving the exercise of public authority
deleted where possible when those data are not necessary for
or the use of discretionary powers of judgement may be
budgetary discharge, control and audit purposes. In any event,
entrusted by contract to external private-sector entities or
as regards the conservation of traffic data, Article 37(2) of
bodies, where this proves to be indispensable.
Regulation (EC) No 45/2001 shall apply.

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L 328/54
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Official Journal of the European Union
7.12.2013
Article 45
The outcomes of ex post controls shall be reviewed by the auth
orising officer at least annually to identify any potential
Ex ante controls
systemic issues. The authorising officer shall take measures to
1. Each operation referred to in Article 44 shall be subject at
address those issues.
least to an ex ante control based on a desk review of documents
and on the available results of controls already carried out,
The risk analysis referred to in paragraph 1 shall be reviewed in
relating to the operational and financial aspects of the oper
the light of the results of controls and other relevant
ation.
information.
Ex ante controls shall comprise the initiation and the verification
In case of multiannual programmes, the authorising officer shall
of an operation.
establish a multiannual control strategy, specifying the nature
and extent of controls over the period and the manner how the
2. Initiation
of
an
operation
shall
be
understood
as
all
the results are to be measured year-on-year for the annual assurance
operations which are preparatory to the adoption of the acts
process.
implementing the budget of the Union body by the authorising
officers referred to in Articles 33 and 34.
3. The ex ante controls shall be carried out by staff other than
those responsible for the ex post controls. The staff responsible
3. Ex
ante verification of an operation shall be understood as
for the ex post controls shall not be subordinate to the members
all the ex ante checks put in place by the authorising officer in
of staff responsible for the ex ante controls.
order to verify the operational and financial aspects.
Where the authorising officer implements financial audits of
4. Ex
ante controls shall verify the coherence among
beneficiaries as ex-post controls, the related audit rules shall be
supporting documents requested and any other information
clear, consistent and transparent, and shall respect the rights of
available. The extent in terms of frequency and intensity of
both the Union body and the auditees.
the ex ante controls shall be determined by the authorising
officer responsible taking into account risk-based and cost-effec
4. Staff
responsible
for
controlling
the
management
of
tiveness considerations. In case of doubt, the authorising officer
financial operations referred to in paragraph 3 shall have the
responsible for validating the relevant payment shall request
necessary professional skills. They shall respect a specific code
complementary information or perform an on-the-spot
of professional standards adopted by the Union body and based
control in order to obtain reasonable assurance as part of the
on standards laid down by the Commission for its own depart
ex ante control.
ments.
Article 47
The purpose of the ex ante controls shall be to ascertain that:
Consolidated Annual Activity Report
(a) the expenditure is in order and comply with the provisions
applicable;
1. The
authorising
officer
shall
report
to
the
management
board on the performance of his duties in a form of a
(b) the principle of sound financial management set out in
consolidated annual activity report containing:
Article 29 has been applied.
(a) information on:
For the purpose of controls, a series of similar individual trans
actions relating to routine expenditure on salaries, pensions,
— the implementation of the body’s annual work
reimbursement of mission expenses and medical expenses
programme, budget and staff resources referred to in
may be considered by the authorising officer to constitute a
Article 38,
single operation.
— management and internal control systems including the
summary of number and type of internal audits carried
5. For
a
given
transaction,
the
verification
shall
be
carried
out by the internal auditor, the internal audit capabil
out by staff other than those who initiated the operation. The
ities, the recommendations made and the action taken
staff who carry out the verification shall not be subordinate to
on these recommendations and on the recommen
the members of staff who initiated the operation.
dations of previous years, as referred to in Articles 82
and 83,
Article 46
Ex post controls
— any observations of the Court of Auditors and the
actions taken on these observations,
1. The authorising officer may put in place ex post controls
to verify operations already approved following ex ante controls.
— the accounts and the report on budgetary and financial
Such controls may be organised on a sample basis according to
management without prejudice to Articles 92, 96
risk.
and 97;
2. The ex post controls may be carried out on the basis of
(b) a declaration of the authorising officer stating whether he
documents and, where appropriate, on the spot.
has a reasonable assurance that unless otherwise specified in
any reservations related to defined areas of revenue and
The ex post controls shall verify that operations financed by the
expenditure:
budget of the Union body are correctly implemented and in
particular that the criteria referred to in Article 45(4) are
— the information contained in the report presents a true
complied with.
and fair view,

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7.12.2013 Official
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Union L
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— the resources assigned to the activities described in the
S e c t i o n 3
report have been used for their intended purpose and in
accordance with the principle of sound financial
A c c o u n t i n g o f f i c e r
management,
Article 50
Powers and duties of the accounting officer
— the control procedures put in place give the necessary
guarantees concerning the legality and regularity of the
1. The
management
board
shall
appoint
an
accounting
underlying transactions.
officer, covered by the Staff Regulations, who shall be totally
independent in the performance of his or her duties. The
accounting officer shall be responsible in the Union body for:
The consolidated annual activity report shall indicate the results
of the operations by reference to the objectives set, the risks
(a) properly implementing payments, collecting revenue and
associated with the operations, the use made of the resources
recovering amounts established as being receivable;
provided and the efficiency and effectiveness of the internal
control systems, including an overall assessment of the costs
(b) preparing and presenting the accounts in accordance with
and benefits of controls.
Title IX;
(c) keeping the accounts in accordance with Title IX;
The consolidated annual report shall be submitted to the
management board for the assessment.
(d) implementing, in accordance with Title IX, the accounting
rules and the chart of accounts in accordance with the
provisions adopted by the Commission’s accounting officer;
2. No
later
than
1
July
each
year
the
consolidated
annual
activity report together with its assessment shall be sent by the
(e) laying down and validating the accounting systems and,
management board to the Court of Auditors, to the
where appropriate, validating systems laid down by the
Commission, to the European Parliament and the Council.
authorising officer to supply or justify accounting
information; in this respect, the accounting officer shall be
empowered to verify at any time compliance with validation
3. Additional
reporting
requirements
may
be
provided
in
the
criteria;
constituent act in duly justified cases, in particular when it is
required by the nature of the field in which the body operates.
(f) treasury management.
2. Two
or
more
Union
bodies
may
appoint
the
same
Article 48
accounting officer.
Protection of Union’s financial interests
Union bodies may also agree with the Commission that the
1. If a member of staff, involved in the financial accounting officer of the Commission shall also act as
management and control of transactions, considers that a
accounting officer of the Union body.
decision he or she is required by his or her superior to apply
Union bodies may also entrust the accounting officer of the
or to agree to is irregular or contrary to the principles of sound
Commission with part of the tasks of an accounting officer of
financial management or the professional rules which that
the Union body, taking into account the cost-benefit analysis
member of staff is required to observe, he or she shall inform
referred to in Article 29.
the director in writing who shall reply in writing. If the director
fails to take action or confirms the initial decision or instruction
In the case referred to in this subparagraph, they shall make
and the member of staff believes that such confirmation does
necessary arrangements in order to avoid any conflict of
not constitute a reasonable response to his or her concern, the
interests.
member of staff shall inform the relevant panel referred to in
Article 54(5) and the management board in writing.
3. The
accounting
officer
shall
obtain
from
the
authorising
officer all the information necessary for the production of
accounts which give a true and fair view of the Union body’s
2. In
the
event
of
any
illegal
activity,
fraud
or
corruption financial situation and of budgetary implementation. The auth
which may harm the interests of the Union, the member of
orising officer shall guarantee the reliability of that information.
staff shall inform the authorities and bodies designated by the
applicable legislation. Contracts with external auditors carrying
4. Before the adoption of the accounts by the director, the
out audits of the financial management of the Union body shall
accounting officer shall sign them off, thereby certifying that the
provide for an obligation of the external auditor to inform the
accounting officer has reasonable assurance that the accounts
authorising officer of any suspected illegal activity, fraud or
present a true and fair view of the financial situation of the
corruption which may harm the interests of the Union.
Union body.
For the purposes of the first subparagraph, the accounting
Article 49
officer shall verify that the accounts have been prepared in
Delegation of budget implementation
accordance with the accounting rules, referred to in Article 143
of Regulation (EU, Euratom) No 966/2012, and that all revenue
Where powers of budget implementation are delegated or
and expenditure is entered in the accounts.
subdelegated in accordance with Article 40, Article 44(1), (2)
and (3) shall apply mutatis mutandis to the authorising officers
The authorising officer shall forward any information that the
by delegation or subdelegation.
accounting officer needs in order to fulfil his or her duties.

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7.12.2013
The authorising officers shall remain fully responsible for the
their duties by the management board. In such a case, the
proper use of the funds they manage, the legality and regularity
management board shall appoint an interim accounting officer.
of the expenditure under their control and the completeness
and accuracy of the information forwarded to the accounting
3. Paragraphs 1 and 2 shall be without prejudice to any
officer.
disciplinary action taken in respect of the financial actors
referred to in those paragraphs.
5. The
accounting
officer
shall
be
empowered
to
check
the
information received as well as to carry out any further checks
Article 53
he or she deems necessary in order to sign off the accounts.
Liability of the financial actors for illegal activity, fraud or
The accounting officer shall make reservations, if necessary,
corruption
explaining exactly the nature and scope of such reservations.
1. Articles 52 to 56 are without prejudice to any liability
under criminal-law which the financial actors referred to in
6. Subject
to
paragraph
7
of
this
Article
and
Article
51,
only Article 52 may incur as provided for in the applicable
the accounting officer shall be empowered to manage cash and
national law and in the provisions in force concerning the
cash equivalents. The accounting officer shall be responsible for
protection of the Union’s financial interests and the fight
their safekeeping.
against corruption involving Union officials or officials of
Member States.
7. The accounting officer may, in the performance of his or
her duties, delegate certain tasks to subordinate staff subject to
2. Without
prejudice
to
Articles
54,
55
and
56
each
auth
the Staff Regulations, where this is indispensable for the
orising officer, accounting officer or imprest administrator shall
performance of his or her duties.
be liable to disciplinary action and payment of compensation as
laid down in the Staff Regulations. In the event of illegal
8. The
instrument
of
delegation
shall
lay
down
the
tasks activity, fraud or corruption which may harm the interests of
entrusted to the delegatees and their rights and obligations.
the Union, the matter shall be submitted to the authorities and
S e c t i o n 4
bodies designated by the applicable legislation, in particular to
European Anti-Fraud Office.
I m p r e s t a d m i n i s t r a t o r
S e c t i o n 2
Article 51
R u l e s a p p l i c a b l e t o a u t h o r i s i n g o f f i c e r s
Imprest accounts
Article 54
Where it proves indispensable for the payment of small sums
and for the collection of other revenue referred to in Article 6,
Rules applicable to authorising officers
imprest accounts may be set up. Imprest accounts shall be
endowed by the accounting officer and shall be placed under
1. The authorising officer shall be liable for payment of
the responsibility of imprest administrators designated by him
compensation as laid down in the Staff Regulations.
or her.
2. The
obligation
to
pay
compensation
shall
apply
in
The maximum amount of each item of expenditure or revenue
particular if the authorising officer, whether intentionally or
that can be paid by the imprest administrator to third parties
through gross negligence on his or her part:
shall not exceed EUR 60 000 and shall be specified by each
Union body for each item of expenditure or revenue. Payments
(a) determines entitlements to be recovered or issues recovery
from imprest accounts may be made by bank credit transfer,
orders, commits expenditure or signs a payment order
including the direct debit system referred to in Article 74(1),
without complying with this Regulation and, where appro
cheque or other means of payment, in accordance with the
priate, with the rules implementing the Union body’s
instructions laid down by the accounting officer.
Financial Regulation;

CHAPTER 3
(b) omits to draw up a document establishing an amount
receivable, neglects to issue a recovery order or is late in
Liability of financial actors
issuing it or is late in issuing a payment order, thereby
rendering the Union body liable to civil action by third
S e c t i o n 1
parties.
G e n e r a l r u l e s
3. An
authorising
officer
by
delegation
or
subdelegation
who
Article 52
considers that a decision, which is his or her responsibility to
Withdrawal of delegation and suspension of duties given to
take, is irregular or contrary to the principle of sound financial
financial actors
management shall inform the delegating authority in writing. If
the delegating authority then gives a reasoned instruction in
1. Authorising
officers
by
delegation
and
subdelegation
may writing to the authorising officer by delegation or subdelegation
at any time have their delegation or subdelegation withdrawn
to take that decision, that authorising officer shall not be held
temporarily or definitively by the authority which appointed
liable.
them. The authorising officer may at any time withdraw his
or her agreement to a specific subdelegation.
4. In the event of delegation, the authorising officer shall
continue to be responsible for the efficiency and effectiveness
2. The accounting officer or imprest administrator, or both,
of the internal management and control systems put in place
may at any time be suspended temporarily or definitively from
and for the choice of the authorising officer by delegation.

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Union L
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5. The specialised financial irregularities panel set up by the
(a) losing or damaging funds, assets and documents in his or
Commission or in which the Commission participates in
her keeping or causing them to be lost or damaged by his
accordance with Article 73(6) of Regulation (EU, Euratom) No
or her negligence;
966/2012, shall exercise the same powers in respect of the
Union body as it does in respect of Commission departments,
(b) not providing proper supporting documents for the
unless the management board or, where the constituent act
payments he or she has made;
allows it, the executive board decides to set up a functionally
independent panel, or to participate in a joint panel established
(c) making payments to persons other than those entitled to
by several bodies. For cases submitted by Union bodies, the
such payments;
specialised financial irregularities panel set up by the
Commission or in which the Commission participates shall
(d) failing to collect revenue due.
include one staff member of a Union body.
CHAPTER 4
On the basis of the opinion of the panel referred to in the first
subparagraph, the director shall decide whether to initiate
Revenue operations
proceedings for disciplinary action or payment of compen
sation. If the panel detects systemic problems, it shall send a
Article 57
report with recommendations to the authorising officer and to
Request for payment
the Commission’s internal auditor. If the opinion implicates the
director, the panel shall send it to the management board and
The Union body shall present to the Commission requests for
the Commission’s internal auditor. The director shall refer, in
payment of all or part of the Union contribution pursuant to
anonymous form, to opinions of the panel in his or her annual
Article 19(6) under terms and at intervals agreed with the
activity report and indicate the follow-up measures taken.
Commission.
6. Any member of staff may be required to compensate, in
Article 58
whole or in part, any damage suffered by the Union body as a
Treatment of interest
result of serious misconduct on his or her part in the course of
or in connection with the performance of his or her duties. The
The interest generated by funds paid to the Union body by the
appointing authority shall take a reasoned decision, after
Commission by way of the contribution shall not be due to the
completing the formalities laid down by the Staff Regulations
budget.
with regard to disciplinary matters.
Article 59
S e c t i o n 3
Estimate of amounts receivable
R u l e s a p p l i c a b l e t o a c c o u n t i n g o f f i c e r s
a n d i m p r e s t a d m i n i s t r a t o r s
1. When
the
authorising
officer
has
sufficient
and
reliable
information in respect of any measure or situation which may
Article 55
give rise to an amount owing to the Union body, the auth
orising officer shall make an estimate of the amount receivable.
Rules applicable to accounting officers
An accounting officer shall be liable to disciplinary action and
2. The
estimate
of
the
amount
receivable
shall
be
adjusted
by
payment of compensation, as laid down in, and in accordance
the authorising officer as soon as he or she is aware of an event
with the procedures in the Staff Regulations. An accounting
modifying the measure or the situation which gave rise to the
officer may, in particular, become liable as a result of any of
estimate being made.
the following forms of misconduct on his or her part:
When establishing the recovery order on a measure or situation
(a) losing or damaging funds, assets or documents in his or her
that had previously given rise to an estimate of amounts
keeping or causing them to be lost or damaged by his or
receivable, that estimate shall be adjusted accordingly by the
her negligence;
authorising officer.
(b) wrongly altering bank accounts or postal giro accounts;
If the recovery order is drawn up for the same amount as the
original estimate of amounts receivable, that estimate shall be
(c) recovering or paying amounts which are not in conformity
reduced to zero.
with the corresponding recovery or payment orders;
Article 60
(d) failing to collect revenue due.
Establishment of amounts receivable
Article 56
1. The
establishment
of
an
amount
receivable
is
the
act
by
which the authorising officer:
Rules applicable to imprest administrators
An imprest administrator officer shall be liable to disciplinary
(a) verifies that the debt exists;
action and payment of compensation, as laid down in, and in
accordance with, the procedures in the Staff Regulations. An
(b) determines or verifies the reality and the amount of the
imprest administrator may in particular become liable as a
debt;
result of any of the following forms of misconduct on his or
her part:
(c) verifies the conditions according to which the debt is due.

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2. Any
amount
receivable
that
is
identified
as
being
certain, reveals that the amount had not been correctly established. Such
of a fixed amount and due shall be established by a recovery
cancellation shall be by decision of the authorising officer and
order to the accounting officer followed by a debit note sent to
shall be suitably substantiated.
the debtor, both drawn up by the authorising officer.
Article 63
3. Amounts
wrongly
paid
shall
be
recovered.
Collection formalities
4. Any
debt
not
repaid
on
the
due
date
laid
down
in
the 1. Upon actual recovery of the sum due, the accounting
debit note shall bear interest in accordance with Delegated
officer shall make an entry in the accounts and shall inform
Regulation (EU) No 1268/2012.
the authorising officer.
5. In
duly
substantiated
cases,
certain
routine
revenue
items
2. A
receipt
shall
be
issued
in
respect
of
all
cash
payments
may be established provisionally. Provisional establishment shall
made to the accounting officer.
cover the recovery of several individual amounts which need
not therefore be established individually. Before the end of the
3. Partial
reimbursement
by
a
debtor
subject
to
several
financial year, the authorising officer shall amend the amounts
recovery orders shall first be posted on the oldest entitlement
established provisionally to ensure that they correspond to the
unless otherwise specified by the debtor.
amounts receivable actually established.
Any partial payments shall first cover the interest.
Article 61
Authorisation of recovery
Article 64
The authorisation of recovery is the act by which the auth
Additional time for payment
orising officer instructs the accounting officer, by issuing a
recovery order, to recover an amount receivable which that
1. The
accounting
officer,
in
collaboration
with
the
auth
authorising officer has established.
orising officer, may allow additional time for payment only at
the written request of the debtor, with due indication of the
reasons, and provided that the following two conditions are
Article 62
fulfilled:
Rules on recovery
(a) the debtor undertakes to pay interest at the rate specified in
1. The
accounting
officer
shall
act
on
recovery
orders
for
Article 83 of Delegated Regulation (EU) No 1268/2012 for
amounts receivable duly established by the authorising officer.
the entire additional period allowed, starting from the
The accounting officer shall exercise due diligence to ensure that
deadline referred to in Article 80(3)(b) of Delegated Regu
the Union body receives its revenue and shall ensure that its
lation (EU) No 1268/2012;
rights are safeguarded.
(b) in order to safeguard the rights of the Union body, the
2. If actual recovery has not taken place by the due date
debtor lodges a financial guarantee covering the debt
stipulated in the debit note, the accounting officer shall
outstanding in both the principal sum and the interest,
inform the authorising officer and immediately launch the
which is accepted by the Union body’s accounting officer.
procedure for effecting recovery by any means offered by the
law, including, where appropriate, by offsetting and, if this is
not possible, by enforced recovery.
The guarantee referred to in point (b) of the first subparagraph
may be replaced by a joint and several guarantee by a third
party approved by the Union body’s accounting officer.
3. The
accounting
officer
shall
recover
amounts
by
offsetting
them against equivalent claims that the Union body has on any
debtor who in turn has a claim on the Union body. Such claims
2. In
exceptional
circumstances,
following
a
request
by
the
shall be certain, of a fixed amount and due.
debtor, the accounting officer may waive the requirement of a
guarantee referred to in point (b) of the first subparagraph of
paragraph 1 when, on the basis of his assessment, the debtor is
4. Where
the
authorising
officer
plans
to
waive
or
partially willing and able to make the payment in the additional time
waive recovery of an established amount receivable, he or she
period but is not able to lodge such guarantee and is in a
shall ensure that the waiver is in order and is in accordance
distressed situation.
with the principles of sound financial management and propor
tionality. The waiver decision shall be substantiated. The auth
orising officer may delegate the waiver decision only for
Article 65
amounts receivable of less than EUR 5 000.
List of entitlements
1. The accounting officer shall keep a list of amounts due to
The waiver decision shall state what action has been taken to
be recovered. Union body’s entitlements shall be grouped in the
secure recovery and the points of law and fact on which it is
list according to the date of issue of the recovery order. The
based.
accounting officer shall also indicate decisions to waive or
partially waive recovery of established amounts. The list shall
5. The
authorising
officer
shall
cancel
an
established
amount be added to the Union body’s report on budgetary and financial
receivable in full or in part when the discovery of a mistake
management.

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2. The Union body shall establish a list of Union body
CHAPTER 5
entitlements stating the names of the debtors and the amount
of the debt, where the debtor has been ordered to reimburse by
Expenditure operations
a court decision that has the force of res judicata and where no
Article 68
or no significant reimbursement has been made for one year
following its pronouncement. The list shall be published, with
Financing decisions
due regard to the protection of personal data in accordance
1. Every
item
of
expenditure
shall
be
committed,
validated,
with the requirements of Regulation (EC) No 45/2001.
authorised and paid.
2. Every
commitment
of
expenditure
shall
be
preceded
by
a
As far as personal data referring to natural persons are
financing decision.
concerned, the information published shall be removed once
the amount of the debt has been fully reimbursed. The same
3. The
annual
work
programme
of
the
Union
body
shall
be
shall apply to personal data referring to legal persons for whom
equivalent to a financing decision for the activities it covers,
the official title identifies one or more natural persons.
provided that the elements set out in Article 32(3) are clearly
identified.
The decision to include the debtor on the list of Union body
4. Administrative appropriations may be implemented
entitlements shall be taken in compliance with the principle of
without a prior financing decision.
proportionality and shall take into account, in particular the
significance of the amount.
Article 69
Types of commitments
Article 66
1. A budgetary commitment is the operation by which the
appropriation necessary to cover subsequent payments to
Limitation period
honour legal commitments is reserved.
Entitlements of the Union body in respect of third parties and
2. A legal commitment is the act whereby the authorising
entitlements of third parties in respect of the Union body shall
officer enters into or establishes an obligation which results in a
be subject to a limitation period of five years.
charge.
3. Budgetary
commitments
shall
fall
into
one
of
the
Article 67
following three categories:
Specific provisions applicable to fees and charges
(a) individual: the budgetary commitment is individual when
Where the Union body collects fees and charges referred to in
the recipient and the amount of the expenditure are known;
Article 6(1)(a), an overall provisional estimate of such fees and
charges shall be made at the beginning of each financial year.
(b) global: the budgetary commitment is global when at least
one of the elements necessary to identify the individual
commitment is still not known;
Where fees and charges are entirely determined by legislation or
decisions of the management board, the authorising officer may
(c) provisional: the budgetary commitment is provisional when
abstain from issuing recovery orders and directly draw up debit
it is intended to cover routine administrative expenditure
notes after having established the amount receivable. In this
and either the amount or the final payees are not defini
case all details of the Union body’s entitlement shall be regis
tively known.
tered. The accounting officer shall keep a list of all debit notes
and provide the number of the debit notes and the global
The provisional budget commitment shall be implemented
amount in the Union body’s report on budgetary and
either by the conclusion of one or more individual legal
financial management.
commitments giving rise to an entitlement to subsequent
payments or, in exceptional cases relating to expenditure on
staff management, directly by payments.
Where the Union body uses a separate invoicing system, the
4. Budgetary
commitments
for
actions
extending
over
more
accounting officer shall regularly, and at least on a monthly
than one financial year may be broken down over several years
basis, enter the accumulated sum of fees and charges received
into annual instalments only where the constituent act or basic
into the accounts.
act so provides or where they relate to administrative expen
diture.
The Union body shall provide services by virtue of the tasks
Article 70
entrusted to it only after the corresponding fee or charge has
Rules applicable to commitments
been paid in its entirety. However, in exceptional circumstances,
a service may be provided without prior payment of the
1. In
respect
of
any
measure
which
may
give
rise
to
expen
corresponding charge or fee. In cases where service has been
diture chargeable to the budget of the Union body, the auth
provided without prior payment of the corresponding charge or
orising officer shall make a budgetary commitment before
fee, Articles 60 to 66 shall apply.
entering into a legal commitment with third parties.

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7.12.2013
2. The
obligation
to
make
a
budgetary
commitment
before (c) the principle of sound financial management is respected.
entering into a legal commitment as provided for in paragraph
1, shall not be applicable to legal commitments concluded
following a declaration of a crisis situation in the framework
Article 72
of a business continuity plan, in accordance with the procedures
Validation of expenditure
adopted by the Union body.
Validation of expenditure is the act whereby the authorising
3. Global
budgetary
commitments
shall
cover
the
total
cost officer:
of the corresponding individual legal commitments concluded
up to 31 December of year N+1.
(a) verifies the existence of the creditor’s entitlement;
Subject to Articles 69(4) and 87(2) individual legal
commitments relating to individual or provisional budgetary
commitments shall be concluded by 31 December of year N.
(b) determines or verifies the reality and the amount of the
claim;
At the end of the periods referred to in the first and the second
subparagraph, the unused balance of such budgetary
commitments shall be decommitted by the authorising officer.
(c) verifies the conditions according to which payment is due.
The amount of each individual legal commitment adopted
following a global budgetary commitment shall, prior to
Article 73
signature, be registered by the authorising officer in the
Validation and material form of ‘passing for payment’
budgetary accounts and booked to the global budgetary
commitment.
1. Validation of any expenditure shall be based on
supporting documents attesting the creditor’s entitlement, on
4. The
budgetary
and
legal
commitments
entered
into
for the basis of a statement of services actually rendered, supplies
actions extending over more than one financial year shall,
actually delivered or work actually carried out, or on the basis
except in the case of staff expenditure, have a final date for
of other documents justifying payment, including recurring
implementation set, in accordance with the principle of sound
payments of subscriptions or training courses.
financial management.
Any parts of such commitments which have not been executed
2. The authorising officer shall personally check the
six months after the date referred to in the first subparagraph of
supporting documents or shall, on his own responsibility,
this paragraph shall be decommitted in accordance with
ascertain that this has been done, before taking the decision
Article 16.
validating the expenditure.
The amount of a budget commitment corresponding to a legal
commitment for which no payment within the meaning of
3. The
validation
decision
shall
be
expressed
by
the
signing
Article 75 has been made within two years of the signing of
of a ‘passed for payment’ voucher by the authorising officer.
the legal commitment shall be decommitted, except where that
amount relates to a case under litigation before judicial courts
or arbitral bodies or where there are special provisions laid
4. In
a
non-computerised
system,
‘passed
for
payment’
shall
down in basic acts.
take the form of a stamp incorporating the signature of the
authorising officer.
Article 71
Checks applicable to commitments
In a computerised system, ‘passed for payment’ shall take the
form of validation using the personal password of the auth
1. When
adopting
a
budget
commitment,
the
authorising orising officer.
officer shall ensure that:
(a) the expenditure has been charged to the correct item in the
Article 74
budget of the Union body;
Authorisation of expenditure
(b) the appropriations are available;
1. The
authorisation
of
expenditure
is
the
act
by
which
the
(c) the expenditure is in compliance with the applicable provi
authorising officer, having verified that the appropriations are
sions, in particular those of the constituent act, the financial
available, instructs the accounting officer, by issuing a payment
rules of each Union body and all acts adopted pursuant to
order, to pay an amount of expenditure which the authorising
them;
officer has validated.
(d) the principle of sound financial management is respected.
2. When
registering
a
legal
commitment
by
physical
or
elec
Where periodic payments are made with regard to services
tronic signature, the authorising officer shall ensure that:
rendered, including rental services, or goods delivered, and
subject to the authorising officer’s risk analysis, the authorising
(a) the commitment is covered by the corresponding budgetary
officer may order the application of a direct debit system.
commitment;
(b) the expenditure is legal and regular and in compliance with
2. The
payment
order
shall
be
dated
and
signed
by
the
auth
the applicable provisions, in particular those of the
orising officer, then sent to the accounting officer. The
constituent act, the financial rules of each Union body
supporting documents shall be kept by the authorising officer
and all acts adopted pursuant to them;
in accordance with Article 44(5).

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Union L
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3. Where
appropriate,
the
payment
order
sent
to
the
CHAPTER 6
accounting officer shall be accompanied by a document
certifying that the goods have been entered in the inventories
IT systems
referred to in Article 106(1).
Article 78
Electronic management of operations
Article 75
Where revenue and expenditure operations are managed by
Types of payments
means of computer systems, documents may be signed by a
1. Payment
shall
be
made
on
production
of
proof
that
the computerised or electronic procedure.
relevant action has been carried out in accordance with the
provisions of the basic act or the contract or grant agreement,
Article 79
and shall cover one of the following operations:
e-Government
(a) payment of the entire amount due;
The Union body shall establish and apply uniform standards for
the electronic exchange of information with third parties partici
pating in procurement and grant procedures. In particular, they
(b) payment of the amount due in any of the following ways:
shall, to the greatest possible extent, design and implement
solutions for the submission, storage and processing of data
submitted in grant and procurement procedures, and to this
(1) pre-financing, which may be divided into a number of
end, shall put in place a single electronic data interchange
payments after the signature of the contract or grant
area for applicants, candidates and tenderers.
agreement or after notification of the grant decision;
(2) one or more interim payments as a counterpart of a
Article 80
partial execution of the action;
Good administration
1. The authorising officer shall make known without delay
(3) payment of the balance of the amounts due where the
the need to supply evidence and/or documentation, their form
action is completely executed.
and prerequisite content, as well as, where appropriate, the
indicative timetable for completion of award procedures.
Pre-financing shall provide a float. It may be split into a number
of payments in accordance with sound financial management.
2. Where,
due
to
an
obvious
clerical
error
on
the
part
of
the
applicant or tenderer, the applicant or tenderer omits to submit
evidence or to make statements, the evaluation committee or,
An interim payment, which may be repeated, may cover expen
where appropriate, the authorising officer shall, except in duly
diture incurred for the implementation of the decision or
justified cases, ask the applicant or tenderer to provide the
agreement or to pay for services, supplies or works completed
missing information or clarify supporting documents. Such
and/or delivered at interim stages of the contract. It may clear
information or clarifications shall not substantially change the
pre-financing in whole or in part, without prejudice to the
proposal or alter the terms of the tender.
provisions of the basic act.
Article 81
The closure of the expenditure shall take the form of the
payment of the balance which may not be repeated and
Indication of means of redress
which clears all preceding expenditure, or a recovery order.
Where a procedural act of an authorising officer adversely
affects the rights of an applicant or tenderer, beneficiary or
2. A
distinction
shall
be
made
in
the
budgetary
accounting contractor, it shall contain an indication of the available
between the different types of payment referred to in paragraph
means of administrative and/or judicial redress for challenging
1 at the time each payment is made.
that act.
Article 76
In particular, the nature of the redress, the body or bodies
before which it can be brought, as well as time limits for
Payment limited to funds available
their exercise shall be indicated.
Payment of expenditure shall be made by the accounting officer
within the limits of the funds available.
CHAPTER 7
Internal auditor
Article 77
Article 82
Time limits
Appointment and powers and duties of the internal auditor
The payment of expenditure shall be carried out within the time
limits specified in, and in accordance with Regulation (EU,
1. The
Union
body
shall
have
an
internal
auditing
function
Euratom) No 966/2012 and Delegated Regulation (EU) No
which shall be performed in compliance with the relevant inter
1268/2012.
national standards.

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2. The
internal
audit
function
shall
be
performed
by
the right for the internal auditor to bring action before the Court of
Commissions’ internal auditor. The internal auditor may be
Justice of the European Union shall be determined in
neither authorising officer nor accounting officer neither of
accordance with Article 100 of Regulation (EU, Euratom) No
the Union body nor of the Commission
966/2012.
3. The
internal
auditor
shall
advise
the
Union
body
on
dealing with risks, by issuing independent opinions on the
Article 84
quality of management and control systems and by issuing
Establishment of internal audit capability
recommendations for improving the conditions of implemen
tation of operations and promoting sound financial
1. The
management
board
or,
where
the
constituent
act
management.
allows it, the executive board may establish, with due regard
to cost effectiveness and added value, an internal audit capa
The internal auditor shall be responsible, in particular, for:
bility which shall perform its duties in compliance with the
relevant international standards.
(a) assessing the suitability and effectiveness of internal
management systems and the performance of departments
The purpose, authority and responsibility of the internal audit
in implementing programmes and actions by reference to
capability shall be provided for in the internal audit charter and
the risks associated with them;
shall be subject to the approval of the management board or,
where the constituent act allows it, of the executive board.
(b) assessing the efficiency and effectiveness of the internal
control and audit systems applicable to each operation for
implementation of the budget of the Union body.
The annual audit plan of an internal audit capability shall be
drawn up by the Head of internal audit capability taking into
4. The
internal
auditor
shall
perform
his
or
her
duties
in consideration, inter alia, the director’s assessment of risk in the
relation to all the Union body’s activities and departments.
Union body.
The internal auditor shall enjoy full and unlimited access to
all information required to perform his or her duties.
It shall be reviewed and approved by management board or,
where the constituent act allows it, by the executive board.
5. The
internal
auditor
shall
take
note
of
the
consolidated
annual activity report of the authorising officer and any other
pieces of information identified.
The internal audit capability shall report to the management
board and the director on his or her findings and recommen
6. The
internal
auditor
shall
report
to
the
management
board dations.
and the director on his or her findings and recommendations.
2. If
the
internal
audit
capability
of
a
single
Union
body
is
The internal auditor shall also report in any of the following
not cost-effective or is not able to meet international standards,
cases:
the Union body may decide to share an internal audit capability
with other Union bodies functioning in the same policy area.
— critical risks and recommendations have not been addressed,
In such cases the management board or, where the constituent
— there are significant delays in the implementation of the
act allows it, the executive board of the concerned Union bodies
recommendations made in previous years.
shall agree on the practical modalities of the shared internal
audit capability.
The management board or, where the constituent act allows it,
the executive board, and the director shall ensure regular moni
toring of the implementation of audit recommendations. The
3. The
internal
audit
actors
shall
cooperate
efficiently
management board or, where the constituent act allows it, the
through exchanging information and audit reports and, where
executive board shall examine the information referred to in the
appropriate, establishing joint risk assessments, and carrying out
Article 47(1)(a) and whether the recommendations have been
joint audits.
fully and timely implemented.
The management board or, where the constituent act allows it,
7. The
Union
body
shall
make
available
the
contact
details
of the executive board, and the director shall ensure regular moni
the internal auditor to any natural or legal person involved in
toring of the implementation of internal audit capability’s
expenditure operations, for the purposes of confidentially
recommendation.
contacting the internal auditor.
8. The
reports
and
findings
of
the
internal
auditor
shall
be
TITLE V
accessible to the public only after validation by the internal
auditor of the action taken for their implementation.
PROCUREMENT
Article 85
Article 83
General provisions
Independence of the internal auditor
1. As
regards
procurement,
Title
V
of
Regulation
(EU,
The independence of the internal auditor, his or he liability for
Euratom) No 966/2012 and Delegated Regulation (EU) No
action taken in the performance of his or her duties and the
1268/2012 shall apply subject to Article 86.

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EN
7.12.2013 Official
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European
Union L
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2. The
Union
body
may
be
associated,
at
its
request,
as
Article 88
contracting authority, in the award of Commission or interinsti
tutional contracts and with the award of contracts of other
Building projects
Union bodies.
1. For
any
building
project
likely
to
have
significant
financial
implications for the budget of the Union body, the Union body
3. The
Union
body
shall
participate
in
the
central
exclusion shall inform the European Parliament and the Council as early
database set up and operated by the Commission pursuant to
as possible about the building surface area required and
Article 108 of Regulation (EU, Euratom) No 966/2012.
provisional planning before any prospecting of the local
market takes place, in the case of building contracts, or
Article 86
before invitations to tender are issued, in the case of building
works.
Procurement Procedures
1. The
Union
body
may
conclude
a
contract,
without
having
recourse to a public procurement procedure, with the
2. For
any
building
project
likely
to
have
significant
financial
Commission, the interinstitutional offices and the Translation
implications for the budget of the Union body, the Union body
Centre for bodies of the European Union established by
shall present the building project, including its detailed
Council Regulation (EC) No 2965/94 (
estimated costs and its financing, as well as a list of draft

1 ) for the supply of
goods, provision of services or performance of work that the
contracts intended to be used, and shall request the approval
latter provide.
of the European Parliament and the Council before contracts are
concluded. At the request of the Union body, documents
submitted relating to the building project shall be treated
2. The
Union
body
may
use
joint
procurement
procedures confidentially.
with contracting authorities of the host Member State to cover
its administrative needs. In such case, Article 133 of Delegated
Regulation (EU) No 1268/2012 shall apply mutatis mutandis.
Except in cases of force majeure, the European Parliament and
the Council shall deliberate upon the building project within
TITLE VI
four weeks of its receipt by both institutions.
SPECIFIC PROVISIONS REGARDING ADMINISTRATIVE
APPROPRIATIONS
The building project shall be deemed approved at the expiry of
Article 87
this four-week period, unless the European Parliament or the
Council take a decision contrary to the proposal within that
Administrative appropriations
period of time.
1. Administrative
appropriations
shall
be
non-differentiated
appropriations.
If the European Parliament and/or the Council raise duly
justified concerns within that four-week period, that period
2. Administrative expenditure arising from contracts shall be extended once by two weeks.
covering periods that extend beyond the financial year, either
in accordance with local practice or relating to the supply of
equipment, shall be charged to the budget of the Union body of
If the European Parliament or the Council takes a decision
the financial year in which it is effected.
contrary to the building project, the Union body shall
withdraw its proposal and may submit a new one.
3. The
Union
body
shall
provide
the
European
Parliament
and the Council, by 1 July each year, with a working
document on its building policy, which shall incorporate the
3. In
cases
of
force
majeure,
the
information
provided
for
in
following information:
paragraph 4 may be submitted jointly with the building project.
The European Parliament and the Council shall deliberate upon
(a) for each building, the expenditure and surface area covered
the building project within two weeks of its receipt by both
by the appropriations of the corresponding lines in the
institutions. The building project shall be deemed to be
budget of the Union body;
approved at the expiry of this two-week period, unless the
European Parliament and/or the Council take a decision
contrary to the proposal within this period of time.
(b) the expected evolution of the global programming of
surface area and locations for the coming years with a
description of the building projects in planning phase
4. The
following
shall
be
considered
as
building
projects
which are already identified;
likely to have significant financial implications for the budget
of the Union body:
(c) the final terms and costs, as well as relevant information
regarding project implementation of new building projects
previously submitted to the European Parliament and the
(a) any acquisition of land;
Council under the procedure established in Article 88 and
not included in the preceding year’s working documents.
(b) the acquisition, sale, structural renovation, construction of
buildings or any project combining these elements to be
( 1 ) Council Regulation (EC) No 2965/94 of 28 November 1994 setting
up a Translation Centre for bodies of the European Union (OJ
implemented in the same timeframe, exceeding EUR
L 314, 7.12.1994, p. 1).
3 000 000;

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(c) any new building contract (including usufructs, long-term
pursuant to Article 58(1)(c)(iv) of Regulation (EU, Euratom)
leases and renewals of existing building contracts under less
No 966/2012, the relevant provisions of that Regulation and
favourable conditions) not covered by point (b) with an
Delegated Regulation (EU) No 1268/2012 shall apply.
annual charge of at least EUR 750 000;
(d) the extension or renewal of existing building contracts
TITLE IX
(including usufruct and long-term leases) under the same
PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
or more favourable conditions, with an annual charge of
at least EUR 3 000 000.
CHAPTER 1
Presentation of the accounts
5. Without
prejudice
to
Article
19(4),
a
building
acquisition
project may be financed through a loan, subject to prior
Article 92
approval by the European Parliament and the Council.
Structure of the accounts
Loans shall be contracted and repaid in accordance with the
The accounts of the Union body shall comprise:
principle of sound financial management and with due regard
to the best financial interests of the Union.
(a) the financial statements of the Union body;
When the Union body proposes to finance the acquisition
through a loan, the financing plan to be submitted, together
(b) the reports on implementation of the budget of Union
with the request for prior approval by the Union body, shall
body.
specify in particular, the maximum level of financing, the
financing period, the type of financing, the financing conditions
and savings compared to other types of contractual arrange
Article 93
ments.
Report on budgetary and financial management
The European Parliament and the Council shall deliberate upon
1. Each
Union
body
shall
prepare
a
report
on
budgetary
and
the request for prior approval within four weeks, extendable
financial management for the financial year.
once by two weeks, of its receipt by both institutions. The
acquisition through a loan shall be deemed to be rejected if
2. The
director
shall
send
the
report
to
the
European
the European Parliament and the Council do not expressly
Parliament, the Council, the Commission and the Court of
approve it within the deadline.
Auditors, by 31 March of the following financial year.
TITLE VII
3. The report referred to in paragraph 2 shall give an
EXPERTS
account, both in absolute terms and expressed as a percentage,
Article 89
at least, of the rate of implementation of appropriations
together with summary information on the transfers of appro
Remunerated external experts
priations among the various budget items.
Article 287 of Delegated Regulation (EU) No 1268/2012 shall
apply mutatis mutandis to the selection of experts. Such experts
Article 94
shall be paid on the basis of a fixed amount announced in
advance and shall be chosen on the basis of their professional
Rules governing the accounts
capacity. The selection shall be done on the basis of selection
1. The
accounting
officer
of
the
Union
body
shall
apply
the
criteria respecting the principles of non-discrimination, equal
rules adopted by the accounting officer of the Commission
treatment and absence of conflict of interests.
based on internationally accepted accounting standards for the
public sector.
TITLE VIII
GRANTS AND PRIZESAWARDED BY THE UNION BODY
2. The
accounts
of
the
Union
body
referred
to
in
Article
92
Article 90
shall respect the budgetary principles laid down in Articles 5 to
31. They shall present a true and fair view of the budgetary
Grants
revenue and expenditure operations.
Where the Union body may award grants in accordance with
the constituent act or by delegation of the Commission
Article 95
pursuant to Article 58(1)(c)(iv) of Regulation (EU, Euratom)
No 966/2012, the relevant provisions of that Regulation and
Accounting principles
Delegated Regulation (EU) No 1268/2012 shall apply.
The financial statements referred to in Article 92 shall present
information, including information on accounting policies, in a
Article 91
manner that ensures it is relevant, reliable, comparable and
Prizes
understandable. The financial statements shall be drawn up in
accordance with generally accepted accounting principles as
Where the Union body may award prizes in accordance with
outlined in the accounting rules referred to in Article 143 of
the constituent act or by delegation of the Commission
Regulation (EU, Euratom) No 966/2012.

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Union L
328/65
Article 96
2. The
accounting
officer
of
the
Union
body
shall
also
send
by 1 March of the following year a reporting package to the
Financial statements
accounting officer of the Commission, in a standardised format
1. The
financial
statements
shall
be
presented
in
euro
and as laid down by the accounting officer of the Commission for
shall comprise:
consolidation purposes.
(a) the balance sheet and the statement of financial
Article 99
performance, which represent all assets and liabilities, the
financial situation and the economic result at 31 December
Approval of the final accounts
of the preceding year; they shall be presented in accordance
1. In
accordance
with
Article
148(1)
of
Regulation
(EU,
with the accounting rules referred to in Article 143 of
Euratom) No 966/2012, the Court of Auditors shall, by 1
Regulation (EU, Euratom) No 966/2012;
June of the following year at the latest, make its observations
(b) the cash-flow statement showing amounts collected and
on the provisional accounts of the Union body.
disbursed during the year and the final treasury position;
2. On
receiving
the
Court
of
Auditors’
observations
on
the
(c) the statement of changes in net assets presenting an
provisional accounts of the Union body, the accounting officer
overview of the movements during the year in reserves
shall draw up the final accounts of the Union body in
and accumulated results.
accordance with Article 50. The director shall send them to
the management board, which shall give an opinion on these
2. The
notes
to
the
financial
statements
shall
supplement
and accounts.
comment on the information presented in the statements
referred to in paragraph 1 and shall supply all the additional
3. The
accounting
officer
shall
send
the
final
accounts,
information prescribed by internationally accepted accounting
together with the opinion of the management board, to the
practice where such information is relevant to the Union
accounting officer of the Commission, the Court of Auditors,
body’s activities.
the European Parliament and the Council, by 1 July of the
following financial year.
Article 97
Budgetary implementation reports
The accounting officer of the Union body shall also send by 1
July, a reporting package to the accounting officer of the
1. The
budgetary
implementation
reports
shall
be
presented Commission, in a standardised format as laid down by the
in euro. They shall consist of:
accounting officer of the Commission for consolidation
purposes.
(a) reports which aggregate all budgetary operations for the
year in terms of revenue and expenditure;
4. The
accounting
officer
of
the
Union
body
shall
also
send
(b) explanatory notes, which shall supplement and comment on
to the Court of Auditors, with a copy to the accounting officer
the information given in the reports.
of the Commission, at the same date as the transmission of his
or her final accounts, a representation letter covering those final
2. The
budget
result
shall
consist
of
the
difference
between:
accounts.
— all the revenue collected in respect of that financial year,
The final accounts shall be accompanied by a note drawn up by
the accounting officer, in which the latter declares that the final
— the amount of payments made against appropriations for
accounts were prepared in accordance with this Title and with
that financial year increased by the amount of the appropri
the applicable accounting principles, rules and methods.
ations for the same financial year carried over.
The difference referred to in the first subparagraph shall be
The final accounts of the Union body shall be published in the
increased or decreased on the one hand, by the net amount
Official Journal of the European Union by 15 November of the
of appropriations carried over from previous financial years
following year.
which have been cancelled and, on the other hand, by:
5. The
Director
shall
send
the
Court
of
Auditors
a
reply
to
— payments made in excess of non-differentiated appropri
the observations made in its annual report by 30 September of
ations carried over from the previous financial year, as a
the following year at the latest. The replies of the Union body
result of change in euro rates,
shall be sent to the Commission at the same time.
— the balance resulting from exchange gains and losses during
CHAPTER 2
the financial year, both realised and non-realised.
Accounting and property inventories
3. The
structure
of
the
budgetary
implementation
reports
shall be the same as that of the budget of the Union body itself.
S e c t i o n 1
C o m m o n p r o v i s i o n s
Article 98
Article 100
Provisional accounts
The accounting system
1. The
accounting
officer
of
the
Union
body
shall
send
the
provisional accounts to the accounting officer of the
1. The
accounting
system
of
the
Union
body
shall
serve
to
Commission and to the Court of Auditors by 1 March of the
organise the budgetary and financial information in such a way
following year.
that figures can be entered, filed and registered.

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2. The
accounting
system
shall
consist
of
general
accounts 2. For
the
purposes
of
paragraph
1,
the
budgetary
accounts
and budgetary accounts. The accounts shall be kept in euro on
shall record all budgetary revenue and expenditure operations
the basis of the calendar year.
provided for in Title IV.
3. The
authorising
officer
may
also
keep
analytical
accounts.
Article 106
Property inventory
Article 101
1. The
Union
body
shall
keep
inventories
showing
the
quantity and value of all the tangible, intangible and financial
Common requirements for the institutions’ accounting
assets constituting Union property in accordance with a model
system
drawn up by the accounting officer of the Commission.
The accounting rules and the harmonised chart of accounts to
be applied by the Union body shall be adopted by the Commis
The Union body shall check that entries in the inventory
sion’s accounting officer in accordance with Article 152 of
correspond to the actual situation.
Regulation (EU, Euratom) No 966/2012.
2. The
sale
of
the
Union
body’s
tangible
assets
shall
be
S e c t i o n 2
suitably advertised.
G e n e r a l a n d b u d g e t a r y a c c o u n t s
TITLE X
Article 102
EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD
The general accounts
Article 107
The general accounts shall record, in chronological order using
the double entry method, all events and operations which affect
External audit
the economic and financial situation and the assets and
liabilities of the Union body.
1. An
independent
external
auditor
shall
verify
that
the
annual accounts of the Union body, properly present the
income, expenditure and financial position of the Union body
prior to the consolidation in the final accounts of the Union
Article 103
body.
Entries in the general accounts
1. Balances and movements in the general accounts shall be
Unless otherwise provided for in the constituent act, the Court
entered in the accounting ledgers.
of Auditors shall prepare a specific annual report on the Union
body in line with the requirements of Article 287(1) of TFEU.
2. All
accounting
entries,
including
adjustments
to
the
accounts, shall be based on supporting documents, to which
In preparing the report referred to in the second subparagraph,
the entries shall refer.
the Court shall consider the audit work performed by the inde
pendent external auditor referred to in the first subparagraph
and the action taken in response to his or her findings.
3. The
accounting
system
shall
be
such
as
to
leave
a
clear
audit trail for all accounting entries.
2. The
Union
body
shall
send
to
the
Court
of
Auditors
the
budget of the Union body, as finally adopted. It shall inform the
Court of Auditors, as soon as possible, of all decisions and acts
Article 104
adopted pursuant to Articles 10, 14, 19 and 23.
Accounting adjustments
3. The
scrutiny
carried
out
by
the
Court
of
Auditors
shall
be
The accounting officer of the Union body shall, after the close
governed by Articles 158 to 163 of Regulation (EU, Euratom)
of the financial year and up to the date of presentation of the
No 966/2012.
final accounts, make any adjustments which, without involving
disbursement or collection in respect of that year, are necessary
for a true and fair presentation of the accounts. Such
Article 108
adjustments shall comply with the accounting rules referred
to in Article 101.
Timetable of the discharge procedure
1. The
European
Parliament,
upon
a
recommendation
from
the Council, shall, before 15 May of year N+2 save where
Article 105
otherwise provided in the constituent act, give a discharge to
Budgetary accounting
the director in respect of the implementation of the budget for
year N. The director shall inform the management board of the
1. The
budgetary
accounts
shall
provide
a
detailed
record
of observations of the European Parliament contained in the
the implementation of the budget of the Union body.
resolution accompanying the discharge decision.

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EN
7.12.2013 Official
Journal
of
the
European
Union L
328/67
2. If
the
date
provided
for
in
paragraph
1
cannot
be
met,
the accordance with the provisions and procedures laid down in
European Parliament or the Council shall inform the director of
Regulation (EU, Euratom) No 883/2013 of the European
the reasons for the postponement.
Parliament and of the Council ( 1 ) and Council Regulation
(Euratom, EC) No 2185/96 ( 2 ) with a view to establishing
whether there has been fraud, corruption or any other illegal
3. If the European Parliament postpones the decision giving
activity affecting the financial interests of the Union in
a discharge, the director, in cooperation with the management
connection with grant or contract awarded under this Regu
board, shall make every effort to take measures as soon as
lation.
possible to remove or facilitate removal of the obstacles to
that decision.
3. Without
prejudice
to
paragraphs
1
and
2,
agreements
with
third countries and international organisations, contracts, grants
and procurements of the EU body shall contain provisions
Article 109
expressly empowering the European Court of Auditors and
The discharge procedure
OLAF to conduct such audits and investigations, according to
their respective competences.
1. The
discharge
decision
shall
cover
the
accounts
of
all
the
revenue and expenditure of the Union body, the budget result
TITLE XI
and the assets and liabilities of the Union body shown in the
financial statement.
TRANSITIONAL AND FINAL PROVISIONS
Article 112
2. With a view to granting the discharge, the European
Information requests by the European Parliament and the
Parliament shall, after the Council has done so, examine the
Council
accounts and financial statements of the Union body. It shall
also examine the annual report made by the Court of Auditors,
The European Parliament, the Council and the Commission
together with the replies of the director of the Union body, any
shall be entitled to obtain any necessary information or expla
relevant special reports by the Court of Auditors in respect of
nations from the Union body regarding budgetary matters
the financial year concerned and the Court of Auditors’
within their fields of competence.
statement of assurance as to the reliability of the accounts
and the legality and regularity of the underlying transactions.
Article 113
Adoption of the new financial regulation of the Union
body
3. The
director
shall
submit
to
the
European
Parliament,
at
its request, in the same manner as provided for in Article 165(3)
Each body referred to in Article 208 of Regulation (EU,
of Regulation (EU, Euratom) No 966/2012 any information
Euratom) No 966/2012 shall adopt a new financial regulation
required for the smooth application of the discharge
in view of its entry into force on 1 January 2014 or, in any
procedure for the financial year concerned.
event, within six months of the date on which a body falls
within the scope of Article 208 of that Regulation, following
the granting of a contribution charged to the budget.
Article 110
Article 114
Follow-up measures
Rules implementing the financial regulation of the Union
1. The
director
shall
take
all
appropriate
steps
to
act
on
the
body
observations accompanying the European Parliament’s discharge
decision and on the comments accompanying the recommen
The management board shall, as far as is necessary and with the
dation for discharge adopted by the Council.
Commission’s prior consent, adopt detailed rules for imple
menting the financial regulation of the Union body, on a
proposal from its Director.
2. At the request of the European Parliament or the Council,
the director shall report on the measures taken in the light of
Article 115
those observations and comments. The director shall send a
copy thereof to the Commission and the Court of Auditors.
Repeal
Regulation (EC, Euratom) No 2343/2002 is repealed with effect
from 1 January 2014. However, Article 40 shall continue to
Article 111
apply until 31 December 2014 and paragraphs 4 and 7 of
On-the-spot checks by the Commission, the Court of
Article 27 shall continue to apply until 31 December 2015.
Auditors and OLAF
(
1. The
EU
body
shall
grant
Commission
staff
and
other

1 ) Regulation (EU, Euratom) No 883/2013 of the European Parliament
and of the Council of 11 September 2013 concerning investigations
persons authorised by it, as well as the Court of Auditors,
conducted by the European Anti-Fraud Office (OLAF) and repealing
access to its sites and premises and to all the data and
Regulation (EC) No 1073/1999 of the European Parliament and of
information, including data and information in electronic
the Council and Council Regulation (Euratom) No 1074/1999 (OJ
format, needed in order to conduct their audits.
L 248, 18.9.2013, p. 1).
( 2 ) Council Regulation (Euratom, EC) No 2185/96 of 11 November
1996 concerning on-the-spot checks and inspections carried out
by the Commission in order to protect the European Communities’
2. The
European
Anti-Fraud
Office
(OLAF)
may
carry
out
financial interests against fraud and other irregularities (OJ L 292,
investigations including on-the-spot checks and inspections, in
15.11.1996, p. 2).

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L 328/68
EN
Official Journal of the European Union
7.12.2013
Article 116
Entry into force
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the
European Union. It shall apply from 1 January 2014. However, Articles 47 and 82(5) shall apply from
1 January 2015 and Article 32 and paragraphs 5 and 8 of Article 33 shall apply from 1 January 2016.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 30 September 2013.
For the Commission
The President
José Manuel BARROSO

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Document Outline

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