EN
31.12.2012 Official
Journal
of
the
European
Union
L
362/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION DELEGATED REGULATION (EU) No 1268/2012
of 29 October 2012
on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament
and of the Council on the financial rules applicable to the general budget of the Union
THE EUROPEAN COMMISSION,
(2)
Under Article 290 of the Treaty on the Functioning of
the European Union (hereinafter ‘TFEU’) a legislative act
may delegate to the Commission the power to adopt
non-legislative acts only to supplement or amend
Having regard to the Treaty on the Functioning of the European
certain non-essential elements of the legislative act.
Union,
Therefore, some provisions laid down in Regulation
(EC, Euratom) No 2342/2002 have been incorporated
in the Financial Regulation. Thus those provisions
should not be included in this Regulation.
Having regard to Regulation (EU, Euratom) No 966/2012 of the
European Parliament and of the Council of 25 October 2012
on the financial rules applicable to the general budget of the
Union ( 1 ), and in particular Articles 8, 11, 13, 19, 21, 22, 23,
25, 26, 29, 30, 31, 34, 35, 38, 41, 44, 49, 53, 54, 57, 58, 59,
(3) During
its
preparatory
work,
the
Commission
has
carried
60, 61, 62, 63, 64, 65, 66, 68, 69, 70, 72, 73, 74, 75, 76, 77,
out appropriate consultations, including at expert level
78, 79, 80, 81, 83, 84, 85, 86, 87, 88, 89, 90, 92, 93, 98, 99,
and ensured a simultaneous, timely and appropriate
100, 101, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112,
transmission of relevant documents to the European
113, 114, 115, 116, 117, 118, 119, 121, 122, 123, 124, 125,
Parliament and the Council.
126, 128, 129, 130, 131, 132, 133, 134, 135, 137, 138, 139,
140, 142, 144, 145, 146, 148, 151, 154, 156, 157, 181, 183,
184, 186, 187, 188, 190, 191, 192, 195, 196, 199, 201, 203,
204, 205, 208 and 209 thereof,
(4) As
regards
the
budgetary
principles,
in
particular
the
principle of unity, the simplification of the rules
governing the generation and recovery of interest
Whereas:
yielded on pre-financing, and in particular the waiver
of the obligation for grant recipients to generate such
interest, render obsolete the provisions on the scope
and conditions for the recovery of the interest. Where
such obligation would still be imposed on entities
(1) Council
Regulation
(EC,
Euratom)
No
1605/2002
of
entrusted with budget implementation tasks, the rules
25 June 2002 on the Financial Regulation applicable to
governing the identification, use and accounting for the
the general budget of the European Communities ( 2 ) has
interest generated should be included in the delegation
been substantially amended and replaced by Regulation
agreements with those entities. In those cases where the
(EU, Euratom) No 966/2012 (hereinafter ‘Financial Regu
interest yielded on pre-financing is due to the Union on
lation’). It is therefore necessary to align Commission
the basis of those agreements that interest should be paid
Regulation (EC, Euratom) No 2342/2002 of 23 December
to the budget as assigned revenue.
2002 laying down detailed rules for the implementation
of Council Regulation (EC, Euratom) No 1605/2002 on
the Financial Regulation applicable to the general budget
of the European Communities ( 3 ) to the Financial Regu
lation. In the interests of clarity, it is necessary to replace
Regulation (EC, Euratom) No 2342/2002.
(5)
For the principle of annuality, it is important to clarify
the meaning of annual appropriations and the
preparatory stages of the commitment procedure
( 1 ) OJ L 298, 26.10.2012, p. 1.
( 2 ) OJ L 248, 16.9.2002, p. 1.
which, if completed by 31 December, may allow the
( 3 ) OJ L 357, 31.12.2002, p. 1.
carryover of commitment appropriations.

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L 362/2
EN
Official Journal of the European Union
31.12.2012
(6)
As regards the principle of the unit of account, the rates
publication is subject to the rules on protection of
to be used for conversion between the euro and the
personal data. Therefore personal data should be
other currencies for the requirements of the management
published only if it is necessary and proportionate with
of the cash flow and the accounts should be specified. In
respect to the legitimate aim pursued.
addition, the transparency in the accounting for the
results of such currency conversion operations should
be further enhanced. Following the introduction of the
euro, the obligation on the Commission to provide
information to the Member States on cash transfers
(11) The information on the use of Union funds should be
carried out between different currencies should be
published on an internet website of the institutions and
removed.
should include at least the name, the locality, the amount
and the purpose of the funds. That information should
take into account the criteria laid down in Article 35(3)
of the Financial Regulation, in particular the type and the
importance of the award.
(7)
As regards the derogations from the principle of univer
sality, the budget treatment to be given to assigned
revenue, in particular to contributions by Member
States or third countries to certain Union programmes,
(12) The name and locality of the recipients of Union funds
should be specified, as well as the limits on the netting of
should be published for prizes, grants and contracts
expenditure and revenue. In particular, having regard to
awarded following the opening-up of a public
the current practice, for reasons of legal certainty, it is
procedure to competition, as it is the case in particular
necessary to clarify that as a general rule assigned
for contests, call for proposals and call for tenders, in the
revenue should generate commitment and payments
respect the principles of the TFEU and in particular the
appropriations automatically, as soon as the revenue
principles of transparency, proportionality, equal
has been received by the institution. It is also necessary
treatment and non-discrimination. Moreover such
to specify the cases where, by way of exception, assigned
publication should contribute to the control of the
revenue can be made available before the revenue has
public selection procedures by the rejected applicants of
actually been received by the institution.
the competition.
(13) The
publication
of
personal
data
referring
to
natural
persons should not exceed the duration during which
(8) As
regards
the
principle
of
specification,
a
precise
defi
nition should be given of the calculation of the
the funds are being used by the recipient and should
percentage of appropriations which the institutions are
therefore be removed after two years. The same should
authorised to transfer by virtue of their autonomy. The
apply to personal data referring to legal persons for
European Parliament and the Council should receive full
whom the official title identifies one or more natural
information through a detailed explanation of the
persons.
requests for transfers which have to be submitted to
them.
(14) In
most
of
the
cases
covered
by
this
Regulation,
the
publication concerns legal persons.
(9) As
for
sound
financial
management,
it
is
necessary
to
specify the objectives of the ex ante, interim and ex post
evaluations of the programmes and activities, the
(15) When
natural
persons
are
concerned,
such
publication
minimum frequency with which they are to be carried
should only be envisaged respecting the principle of
out and the information to be given in the legislative
proportionality between the importance of the amount
financial statement.
granted and the need to control the best use of the funds.
Where natural persons are concerned, the publication of
the region on NUTS 2 level is consistent with the
objective of publication of recipients, ensures equal
treatment between Member States of different sizes
while respecting the recipients’ right to private life and
(10) As
for
the
principle
of
transparency,
publication
of
data
in particular the protection of their personal data.
by name relating to the recipients concerned and the
precise amounts received by them increases transparency
with respect to the use of the funds concerned. Such
information made available to citizens reinforces public
control of the use to which that money is put and
(16) Information
on
scholarships,
and
other
direct
support
contributes to the best use of public funds. At the
paid to natural persons in most need should remain
same time, where recipients are natural persons, such
exempt from publication.

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EN
31.12.2012 Official
Journal
of
the
European
Union
L
362/3
(17) In order to ensure the respect of the principle of equal
(25) For
indirect
management
it
is
necessary
to
establish
treatment between recipients, the publication of
detailed rules for the procedures for the examination
information related to natural persons should also be
and acceptance of accounts and for the exclusion from
ensured in line with the obligation for the Member
Union financing of expenditure for which disbursements
States to establish a large transparency of the contracts
have been made in breach of applicable rules.
above the amount laid down in Directive 2004/18/EC of
the European Parliament and of the Council of 31 March
2004 on the coordination of procedures for the award of
public works contracts, public supply contracts and
public service contracts ( 1 ).
(26) Private-law
entities
performing
preparatory
or
ancillary
tasks on the Commission’s behalf should be selected in
accordance with procurement procedures.
(18) The name and the locality of the recipient and the
amount and the purpose of the funds should not be
published if it risks endangering the integrity of the
recipient as protected by the Charter of Fundamental
Rights of the European Union or would harm the
(27) As regards the role of the financial actors, the reform of
legitimate commercial interests of the recipient.
financial management, together with the abolition of
centralised ex ante controls, increases the responsibilities
of the authorising officers in all revenue and expenditure
operations, including in terms of internal control
(19) The
budgetary
nomenclature
should
provide
clarity
and
systems. The European Parliament and Council should
transparency necessary for the budgetary process.
in future be informed of the appointment or termination
of duties of an authorising officer by delegation.
Consequently, the tasks, responsibilities and principles
of the procedures to be observed should also be laid
(20) Acts likely to constitute a conflict of interests should also
down. The internalisation of ex ante controls requires,
be defined.
in particular, a clear distinction between tasks relating
to the initiation of operations in implementation of the
budget and tasks relating to the verification of such oper
ations. Moreover, each institution should adopt a code of
(21) In
respect
of
indirect
management,
it
is
necessary
to
lay
professional standards applicable to the staff responsible
down the framework of such delegation of powers and
for ex ante and ex post verifications. It is also necessary to
the content of the delegation agreement. Any entity or
provide that the responsibilities assumed are accounted
person entrusted with budget implementation tasks
for in an annual report to the institution which is in
should guarantee a level of protection of the financial
charge of, inter alia, the ex post verifications. The
interests of the Union which is equivalent to that
supporting documents relating to the operations carried
required under the Financial Regulation. The conditions
out should be kept. Finally, all the various forms of
under which the Commission may accept that the
negotiated procedure for the award of public contracts
systems, rules and procedures of these entities or
should, since those contracts represent derogations from
persons are equivalent to its own should be laid down
the usual award procedures, be the subject of a special
in order to ensure sound financial management of Union
report to the institution and of a communication to the
funds by the entrusted entities.
European Parliament and Council.
(22) The executive agencies, which remain under Commission
control, should be recognised as authorising officers by
delegation of that institution for implementation of the
(28) Regulation (EC, Euratom) No
2342/2002 should be
Union budget.
adapted to take into account the double role of the
head of delegation as authorising officer by subdelegation
for the European External Action Service (hereinafter
‘EEAS’) and, as regards operational appropriations, for
(23) In
the
case
of
indirect
management
with
international
the Commission.
organisations, the organisations eligible for this kind of
management should be identified.
(29) In
order
to
clarify
responsibilities,
a
precise
definition
(24) Where
budget
implementation
tasks
are
entrusted
to
should also be given of the tasks and responsibilities of
public bodies or bodies governed by private law with a
the accounting officer in connection with the accounting
public service mission, the conditions of their designation
systems, treasury management, the management of bank
should be set out.
accounts and third-party files. The arrangements for the
termination of the accounting officer’s duties should also
( 1 ) OJ L 134, 30.4.2004, p. 114.
be established.

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L 362/4
EN
Official Journal of the European Union
31.12.2012
(30) The
conditions
for
the
use
of
imprest
accounts,
a
system
when the debtor is willing and able to make the payment
of management which constitutes an exception to
in the additional time period but is not able to lodge
normal budgetary procedures, should also be laid
such guarantee taking due account of the principle of
down, and the tasks and responsibilities of the imprest
proportionality.
administrators, as well as those of the authorising officer
and accounting officer in connection with the control of
imprest accounts, should be set out. The European
Parliament and Council should be informed of any
(34) In
order
to
secure
the
management
of
assets
whilst
also
appointment or termination of duties. For reasons of
yielding financial remuneration, it is necessary to have
efficiency, only one imprest account should be set up
the amounts provisionally cashed, such as competitions
in delegations, for appropriations from both the
fines which are being contested, invested in financial
Commission and EEAS sections of the Budget. It has
assets, and to determine the assignment of the interests
proven necessary to introduce the possibility to use
yielded by those investments.
debit cards linked to imprest accounts in order to
facilitate payments in particular in the Union delegations
and representations, and avoid the risks associated with
handling cash.
(35) In
order
to
ensure
that
the
Commission
has
all
the
necessary information for the adoption of the financing
decisions, it is necessary to lay down the minimum
requirements for the contents of financing decisions on
grants, procurement, trust funds, prizes and financial
(31) Once
the
tasks
and
responsibilities
of
each
financial
actor
instruments.
have been defined, they may be held liable only under
the conditions laid down in the Staff Regulations of
Officials of the European Union and the Conditions of
Employment of Other Servants of the European Union.
The specialised financial irregularities panel set up in each
(36) As regards expenditure, the relationship between
institution have proven to be an efficient mechanism to
financing decisions, global commitments and individual
determine whether irregularities of a financial nature have
commitments as well as characteristics of those different
occurred and should therefore be maintained. It is
stages should be defined in order to establish a clear
necessary to lay down the procedure by which an auth
framework for the different stages of budget implemen
orising officer may seek confirmation of an instruction
tation.
which that officer considers to be irregular or contrary to
the principle of sound financial management, and thus
be released from any liability.
(37) It is necessary to clarify the relationship between vali
dation, authorisation and payment operations and the
controls to be carried out by the authorising officer
when validating expenditure, with the endorsement
(32) As
regards
revenue,
except
for
the
special
case
of
own
‘passed for payment’. The documents to be produced in
resources covered by Council Decision 2007/436/EC,
support of payments should be specified and rules laid
Euratom of 7 June 2007 on the system of the Commun
down for the clearing of pre-financing and interim
ities’ own resources (
payments.

1 ) it is necessary to specify the tasks
and controls falling within the responsibility of the auth
orising officers at the different stages of the procedure:
establishment of the estimate of amounts receivable,
recovery order, dispatch of the debit note informing
(38) Detailed
rules
for
the
application
of
time
limits
applicable
the debtor that the amount receivable has been estab
for validation and payment operations should be laid
lished, calculation of any default interest due, and the
down, taking into account Directive 2011/7/EU of the
decision, where necessary, to waive an entitlement
European Parliament and of the Council of 16 February
subject to criteria guaranteeing compliance with sound
2011 on combating late payment in commercial trans
financial management in order to ensure a efficient
actions ( 2 ) in order to ensure there is no undue delay for
collection of revenues.
payments to recipients.
(39) For the internal audit, it is necessary to lay down the
(33) It is necessary to specify the role of the accounting
procedure for appointing the auditor and to guarantee
officer in the collection of revenue and in allowing any
his independence within the institution which has
additional time for payment of expenditures. The
appointed him and to which he must report on his
accounting officer should also have a flexibility in the
activities. The European Parliament and Council should
recovery of payments such as the possibility to offset
be informed of any appointment or termination of duties
debts directly, or in exceptional circumstances to waive
in order to ensure transparency towards the European
the requirement of lodging a guarantee to repay a debt,
Parliament and the Council.
( 1 ) OJ L 163, 23.6.2007, p. 17.
( 2 ) OJ L 48, 23.2.2011, p. 1.

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EN
31.12.2012 Official
Journal
of
the
European
Union
L
362/5
(40) Rules on procurement should be based on Directive
(46) Given
that
the
request
for
financial
guarantees
is
no
2004/18/EC. It is necessary to define the various types
longer automatic, it is necessary to lay down the
of procurement procedures, the advertising and
criteria according to which they may be requested.
publication measures applicable, the conditions in
which use may be made of a particular type of
procedure and the main features of the existing
procedures, the specification of selection and award
criteria, rules for access to tender documents and for
(47) It is necessary to clarify the scope of the Title on grants,
communication with tenderers or candidates and, for
particularly with regard to the type of action or body of
cases where the Commission awards contracts on its
general European interest eligible for a grant as well as
own account, the thresholds applicable and the rules
with regard to the types of legal commitments that may
for estimating the value of the contracts to be awarded.
be used to cover grants. For those legal commitments,
the criteria for choosing between agreements and deci
sions, their minimum content and the possibility to
conclude specific grant agreement or decision under
framework partnerships should be specified, so as to
(41) The purpose of the procedures for the award of contracts
ensure equal treatment and avoid restricting access to
is to satisfy the needs of the institutions on the best
Union funding.
possible terms while guaranteeing equal access to
public contracts and complying with the principles of
transparency and non-discrimination. With a view to
ensuring transparency and the equal treatment of
candidates and tenderers, as well as the full responsibility
(48) The
scope
of
the
Title
on
grants
should
also
take
account
of authorising officers in the final choice, it is necessary
of the introduction in the Financial Regulation of, on the
to lay down the procedure for opening and then
one hand, specific titles on prizes and financial
evaluating tenders and requests to participate, from the
instruments and, on the other hand, of the key rules
appointment of a committee up to the substantiated and
applicable to grants, eligible costs, deletion of the
documented award decision, which ultimately rests with
degressivity principle, use of simplified forms of grants
the contracting authority.
(lump sums, unit costs and flat rates) and removal of
compulsory submission of pre-financing guarantees.
(42) On the basis of past experience, it is necessary to
establish a new procurement procedure for middle
(49) Progress
towards
electronic
exchange
of
information
and
value contracts. It is necessary to allow the use of the
electronic submission of documents, which constitute a
‘vendors’ list’ under the same conditions as the existing
major simplification measure, should be accompanied by
‘call for expression of interest’ as that list provides for less
clear conditions for the acceptance of the systems to be
administrative burden for potential tenderers.
used, so as to establish a legally sound environment.
(43) In
order
to
protect
the
Union
financial
interests
during
(50) The
no-profit and co-financing principles should be
contract execution, it is necessary to provide for a possi
revised in line with the clarifications and simplification
bility to require the entities providing financial capacity
measures introduced in the Financial Regulation. In
in procurement to be jointly liable for the execution of
particular, for the sake of clarity, it is necessary to
the corresponding contract.
establish detailed rules on the types of receipts to be
retained for the no-profit principle as well as the forms
of external co-financing and in kind contributions.
(44) In
order
to
protect
the
Union
financial
interests
and
to
guarantee control over the contract execution, it is
necessary to provide for a possibility to require the
(51) With
regard
to
the
transparency
principle,
adoption
and
contractor to perform himself directly certain critical
publication of multiannual work programmes should be
tasks.
authorised, since they have an added value for applicants,
which can more easily anticipate and better prepare for
calls for proposals. In this context, the conditions under
which work programmes may be considered as the
financing decisions should be specified. To ensure trans
(45) In
order
to
guarantee
execution
of
a
contract
to
the
parency, it is also necessary to publish calls for proposals,
highest professional standard, it is necessary to provide
except in cases of urgency or where the action may only
for a possibility to reject the tenderers who have
be implemented by one entity. It is necessary to specify
potential conflicts of interest.
the minimum content of such publication.

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L 362/6
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Official Journal of the European Union
31.12.2012
(52) As the eligibility conditions for value added tax (VAT)
of grant applications, by arranging financial audits for
paid by beneficiaries is prone to errors and discrepancies,
applications involving larger amounts, at the time of
there is a need to ensure that the notions of non-
paying pre-financing, where the risks as assessed by the
recoverable VAT and non-taxable persons within the
authorising officer justify, by requiring advance financial
meaning of Article 13(1) of the Council Directive
guarantees and at the stage of interim payment or
2006/112/EC of 28 November 2006 on the common
payment of the balance, by arranging submission of
system of value added tax ( 1 ) are consistently understood
certificates established by auditors for the payment
and applied, by reference to the activities that those
requests which involve the largest amounts and which
notions encompass.
present most risk.
(53) In
order
to
ensure
transparency,
equal
treatment
for
applicants and the enhancement of the accountability
(56) The conditions and procedures for suspending and
of authorising officers, it is necessary to lay down the
reducing grants should be clarified, so as to better
award procedure, from the application for the grant, for
define the grounds for such suspension or reduction,
which the Commission should have provided minimum
provide adequate information to beneficiaries and
information for applicants, to its evaluation in the light
ensure that the beneficiaries have the possibility to
of previously specified eligibility, selection and award
exercise their right of defence at any stage.
criteria before the authorising officer responsible takes
his final, appropriately documented decision. It is
necessary to established detailed rules on the
composition and tasks of the committee in charge of
assessing the proposals against the selection and award
(57) Sound
management
of
Union
funds
also
means
that
the
criteria, as well as the possibilities to contact applicants
grant beneficiaries themselves use Union grants with
during the award procedure or to invite them to adjust
economy and efficiency. In particular, the costs of
their proposals. Those possibilities should properly reflect
contracts awarded by beneficiaries to implement the
the requirements in terms of good administration
action should be eligible provided those implementation
introduced in the Financial Regulation and should
contracts are awarded to the tender offering best value
include the conditions under which proposals may be
for money.
adjusted before signature of the grant agreements or
notification of the grant decisions, while ensuring equal
treatment of applicants and compliance with the
principle according to which initiative for the actions
lies solely with the applicants.
(58) As
the
restrictions
on
recourse
to
financial
support
to
third parties are softened in the Financial Regulation, it is
necessary to lay down the minimum provisions to be
agreed on at the level of the grant agreement or to be
inserted in the grant decision in order to clearly differ
(54) The
use
of
lump
sums,
unit
costs
and
flat
rates
being
entiate the award of financial support to third parties by
facilitated and broadened under the Financial Regulation,
a beneficiary from the implementation of budget tasks by
the definitions of those simplified forms of grants should
a delegatee under indirect management.
be clarified. It is in particular necessary to clarify that
they are meant, as any form of grant, to cover categories
of eligible costs and indicate that their amounts should
not necessarily be fixed ex ante, which is particularly
relevant where they are determined on the basis of the
beneficiary’s usual cost accounting practices. There is also
(59) Powers
for imposing penalties
on grant beneficiaries
a need to ensure stability in the rules of funding under a
should be aligned with those conferred in the context
specific programme. For that purpose, it should be
of procurement considering that they are of the same
allowed to use the simplified forms of grants for its
nature and should be subject to the same rules in
full duration. For statistical, methodological or fraud-
terms of effectiveness and proportionality.
prevention and detection purposes, it is necessary to
have access to general accounting information from a
beneficiary, even where those are financed by way of
lump sums, unit costs or flat rates. Those verifications,
however, should not be used for questioning the unit
(60) Prizes
should
be
subject
to
the
principles
of
transparency
values of the lump sums, unit costs or flat rates
and equal treatment, in the same was as grants. In that
already agreed on.
context, the minimum characteristics of work
programmes and of contests should also be laid down,
taking account of the corresponding requirements for
grants. In particular, the conditions under which the
work programmes may be considered as financing deci
(55) Sound financial management requires that the
sions, as well as the minimum content of rules of
Commission protect itself with guarantees. At the stage
contest, notably the conditions for paying the prize to
the winners in case of award, and the appropriate
( 1 ) OJ L 347, 11.12.2006, p. 1.
publication means should be specified.

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31.12.2012 Official
Journal
of
the
European
Union
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362/7
(61) Compliance
with
the
transparency
and
equal
treatment
(67) As regards the keeping of the accounts, it is necessary to
principles also requires the establishment of a clearly
specify the principles applicable to the accounting
defined award procedure, from submission of the
ledgers, the trial balance, the periodical reconciliation of
entries to information of applicants and notification to
the totals in that balance and the inventory, and to
the winning participant. That procedure should include
specify the components of the chart of accounts
evaluation of the entries by a panel of experts appointed
adopted by the Commission’s accounting officer. The
by the authorising officer responsible, using the award
rules applicable to the registration of operations, in
criteria announced in the rules of the contest in order to
particular the double-entry method, the rules for the
ensure competence and neutrality in the assessment of
conversion of operations which are not denominated in
entries. Based on their recommendations, the authorising
euro and the supporting documents for accounting
officer responsible should take the final decision on the
entries, should be laid down. The content of the
award of the prize since the responsibility for budget
accounting records should also be specified.
implementation always lies with the Commission.
(62) In
order
to
ensure
a
harmonised
implementation
of
the
(68) It is necessary to lay down the rules relating to the
various financial instruments within the Commission, the
property inventory and to clarify the respective respon
general framework included in Title VIII of the Financial
sibilities in this field of the accounting officers and auth
Regulation should be complemented by detailed rules for
orising officers, as well as the rules applicable to the
the management of financial instruments, including
resale of property entered in the inventory with the
provisions for the selection of entrusted entities,
view to an efficient asset management.
content of delegation agreements, management costs
and fees and for fiduciary accounts.
(63) Rules
for
the
selection
of
financial
intermediaries
and
(69) For
external
actions,
this
Regulation,
in
line
with
the
final recipients should be defined in particular where
Financial Regulation, should provide for exceptions
financial instruments are managed directly in exceptional
which reflect the specific operational features of that
cases, either through dedicated investment vehicles or
sector, mainly as regards procurement and the award
other delivery mechanisms, thereby ensuring efficient
of grants, notably because these procedures are carried
spending of Union funds.
out by the authorities of third countries receiving Union

financial support. As regards procurement, such
differences should mainly pertain to types of procedures
and thresholds from which they apply. As regards grants,
full financing should be allowed in certain cases, mainly
(64) It is necessary to determine the conditions for the use of
to take the reduced co-financing capacity of the bene
financial instruments, including the leverage effect, and
ficiaries into account.
the monitoring framework. It is also necessary to ensure

that financial instruments are implemented on the basis
of a robust ex ante evaluation, which allows the
Commission to design them specifically to respond to
market failures and suboptimal investment situations.
(70) It
is
necessary
to
establish
detailed
provisions
concerning
the use of budget support, specifying the conditions
under which budget support may be used and the
(65) As regards the keeping and presentation of the accounts,
obligation of the partner to provide the Commission
the generally accepted accounting principles on which
with timely and reliable information to evaluate the
the financial statements must be based are defined in
fulfilment of those conditions.
the Union accounting rules. These accounting rules also
specify the conditions for entering a transaction in the
accounts and the rules for valuing assets and liabilities
and for the constitution of provisions in order to ensure
that information is properly presented, complete and
(71) In regard to Union Trust Funds, it is necessary to specify
accurate.
the principles applicable to the Union contribution to
Union Trust Funds as well as to the contributions of
the other donors, to lay down the accounting and
reporting rules of the Union Trust Fund, in particular
(66) On
accounting
matters,
it
should
be
specified
that
the
for the interest matured in the bank account of the
accounting officer of each institution must produce
trust fund, to clarify the respective responsibilities of
documents describing the organisation of the accounts
the financial actors and of the Board of the Trust Fund,
and the accounting procedures of that institution and
as well as to define external audit obligations. It is also
define the conditions to be respected by the
necessary to ensure a fair representation of the partici
computerised accounting systems, in particular in order
pating donors in the Board of the Trust Fund and to
to ensure security of access and the audit trail for any
ensure a mandatory positive vote of the Commission
changes made to the systems.
for the use of the funds.

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31.12.2012
(72) In order to simplify procurement procedures under
through a call for expressions of interest and the subject
external actions, some thresholds have been modified
of their tasks should be published. Their remuneration
and other thresholds and management procedures
should also be published when it exceeds EUR 15 000.
coming from the common provisions have been added
and adapted.
(77) The
new
procedure
introduced
in
Article
203
of
the
(73) As for grants, the conditions for derogating from the
Financial Regulation should be complemented, in
principle of co-financing should be streamlined in line
particular regarding the type of costs to be included in
with the Financial Regulation.
the thresholds established therein. It is necessary to
establish detailed rules on the building projects in
Union delegations given their specificities, in particular
(74) To
guarantee
the
sound
management
of
Union
appropri
in cases of urgency. It is appropriate to provide that
ations, it is also necessary to specify the pre-conditions
residential buildings, namely in delegations, which need
and the rules to be included in the agreements when the
to be rented or purchased within a short period of time,
management of appropriations is decentralised or if
should be excluded from the procedure laid down in
imprest accounts are used.
Article 203 of the Financial Regulation. The acquisition
of land for free or for a symbolic amount should not fall
within the procedure laid down in Article 203 of the
(75) It is appropriate to define the European Offices and to set
Financial Regulation as it does not impose in itself an
out specific rules for the Publications Office and
additional burden to the budget.
provisions authorising the Commission’s accounting
officer to delegate some of his tasks to staff in those
Offices. Operating procedures should also be laid down
for the bank accounts which the European Offices may
(78) To
ensure
the
coherence
with
the
provisions
of
the
be authorised to open in the Commission’s name.
Financial Regulation it is necessary to establish transi
tional provisions. Moreover, in order to ensure
coherence with the sectorial legal basis, it is appropriate
(76) By analogy with the publication of information on
to defer application of the provisions on the
recipients of Union’s funds, the list of experts referred
management modes and financial instruments to
to in Article 204 of the Financial Regulation selected
1 January 2014,
HAS ADOPTED THIS REGULATION:
PART ONE
COMMON PROVISIONS
TITLE I
Article 58(1)(c) of the Financial Regulation shall stipulate that
pre-financing is paid to bank accounts or sub-accounts which
SUBJECT MATTER
allow the funds and related interest to be identified. Otherwise,
the accounting methods of the recipients or intermediaries must
Article 1
make it possible to identify the funds paid by the Union and the
Subject matter
interest or other benefits yielded by those funds.
This Regulation lays down the rules of application for Regu
lation (EU, Euratom) No 966/2012 (hereinafter ‘the Financial
Regulation’).
Provisions of this Regulation concerning interest on pre-
financing shall be without prejudice to the entry of pre-
financing on the assets side of financial statements, as laid
down in the accounting rules referred to in Article 143 of
the Financial Regulation.
TITLE II

BUDGETARY PRINCIPLES
CHAPTER 1
CHAPTER 2
Principles of unity and budgetary accuracy
Principle of annuality
Article 2
Article 3
Accounting for interest yielded on pre-financing
Appropriations for the financial year
(Article 8(4) of the Financial Regulation)
(Article 11(3) of the Financial Regulation)
Where interest is due to the budget, the agreement concluded
The commitment appropriations and payment appropriations
with the entities or persons listed in points (ii) to (viii) of
authorised for the financial year shall consist of:

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(a) appropriations provided in the budget, including by
The Commission shall inform the European Parliament and
amending budgets;
Council of the appropriations cancelled in this way within
one month following the cancellation in accordance with the
first subparagraph.
(b) appropriations carried over;
4. Appropriations carried over in accordance with
(c) appropriations made available again in accordance with
Article 13(2)(b) of the Financial Regulation may be used until
Articles 178 and 182 of the Financial Regulation;
31 December of the following financial year.
(d) appropriations arising from pre-financing payments which
5. The
accounts
shall
identify
appropriations
carried
over
in
have been repaid in accordance with Article 177(3) of the
accordance with paragraphs 1 to 4.
Financial Regulation;
CHAPTER 3
(e) appropriations provided following the receipt of revenue
assigned during the financial year or during previous
Principle of unit of account
financial years and not used.
Article 5
Rate of conversion between the euro and other currencies
Article 4
(Article 19 of the Financial Regulation)
Cancellation and carryover of appropriations
1. Without
prejudice
to
specific
provisions
arising
from
the
(Article 13(2) of the Financial Regulation)
application of sector-specific regulations, conversion by the
responsible authorising officer shall be made using the daily
1. The
commitment
appropriations
and
the
non-differ
euro exchange rate published in the C series of the Official
entiated appropriations relating to building projects referred to
Journal of the European Union.
in Article 13(2)(a) of the Financial Regulation may be carried
over only if the commitments could not be made before 31
December of the financial year for reasons not attributable to
the authorising officer and if the preparatory stages are suffi
Where conversion between the euro and another currency is to
ciently advanced to make it reasonable to surmise that the
be made by the contractors or beneficiaries, the specific
commitment will be made by no later than 31 March of the
arrangements for conversion contained in procurement
following year, or 31 December for building projects.
contracts, grant agreements or financing agreements shall apply.
2. The
preparatory
stages
referred
to
in
Article
13(2)(a)
of 2. In
order
to
avoid
that
currency
conversion
operations
the Financial Regulation, which should be completed by 31
have a significant impact on the level of the Union co-
December of the financial year in order to allow a carryover
financing or a detrimental impact on the Union budget, the
to the following year, are in particular:
specific arrangements for conversion referred to in paragraph
1 shall provide, if appropriate, for a rate of conversion between
the euro and other currencies to be calculated using the average
(a) for global commitments within the meaning of Article 85
of the daily exchange rate in a given period.
of the Financial Regulation, the adoption of a financing
decision or the closing by that date of the consultation of
the departments concerned within each institution for the
3. If no daily euro exchange rate is published in the Official
adoption of the decision;
Journal of the European Union for the currency in question, the
responsible authorising officer shall use the accounting rate
referred to in paragraph 4.
(b) for individual commitments within the meaning of
Article 85 of the Financial Regulation, the completion of
the selection of potential contractors, beneficiaries, prize
winners or delegatees.
4. For
the
purposes
of
the
accounts
provided
for
in
Articles
151 to 156 of the Financial Regulation and subject to
Article 240 of this Regulation, conversion between the euro
and another currency shall be made using the monthly
3. Appropriations carried over in accordance with accounting rate of the euro. That accounting exchange rate
Article 13(2)(a) of the Financial Regulation which have not
shall be established by the Commission’s accounting officer by
been committed by 31 March of the following financial year
means of any source of information he regards as reliable, on
or up to 31 December of the following year for amounts
the basis of the exchange rate on the penultimate working day
relating to building projects shall be automatically cancelled.
of the month preceding that for which the rate is established.

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31.12.2012
5. The
results
of
the
currency
operations
referred
to
in
(a) in the statement of revenue of each institution’s section, a
paragraph 4 of this Article shall be shown under a separate
budget line to receive the revenue;
heading in the respective institution’s accounts.
(b) in the statement of expenditure, the budget remarks,
The first subparagraph of this paragraph shall apply mutatis
including general remarks, shall show which lines may
mutandis to bodies referred to in Article 208 of the Financial
receive the appropriations corresponding to the assigned
Regulation.
revenue which are made available.
In the case referred to in point (a) of the first subparagraph, a
Article 6
token entry ‘pro memoria’ shall be made and the estimated
Rate to be used for conversion between the euro and
revenue shall be shown for information in the remarks.
other currencies
(Article 19 of the Financial Regulation)
1. Without
prejudice
to
specific
provisions
deriving
from
the 2. The
appropriations
corresponding
to
assigned
revenue
application of sector-specific regulations, or from specific
shall be made available automatically, both as commitment
procurement contracts, grant agreements or grant decisions
appropriations and as payment appropriations, when the
and financing agreements, the rate to be used for conversion
revenue has been received by the institution, save in any of
between the euro and other currencies shall, in cases where the
the following cases:
conversion is carried out by the responsible authorising officer,
be that of the day on which the payment order or recovery
order is drawn up by the authorising department.
(a) in cases provided for in Article 181(2) and 183(2) of the
Financial Regulation;
2. In
case
of
euro
imprest
accounts,
the
rate
to
be
used
for
the conversion between the euro and other currencies shall be
(b) in the case provided for in Article 21(2)(b) of the Financial
determined by the date of the payment by the bank.
Regulation for Member States where the contribution
agreement is expressed in euro.
3. For the regularisation of imprest accounts in national
currencies, as referred to in Article 19 of the Financial Regu
In the case referred to in point (b) of the first subparagraph,
lation, the rate to be used for the conversion between the euro
commitment appropriations may be made available upon
and other currencies shall be that of the month of the expen
signature by the Member State of the contribution agreement.
diture from the imprest account concerned.
Article 8
4. For
the
reimbursement
of
flat-rate
expenditure,
or
expen
Contributions from Member States to research
diture arising from the Staff Regulations of Officials of the
programmes
European Union and the Conditions of Employment of Other
Servants of the European Union (hereinafter ‘Staff Regulations’)
(Article 21(2)(a) of the Financial Regulation)
which is fixed at a ceiling, and which is paid in a currency other
than the euro, the rate to be used shall be that which is in force
1. The Member States’ contributions to the financing of
when the entitlement arises.
certain supplementary research programmes, provided for in

Article 5 of Council Regulation (EC, Euratom)
No 1150/2000 ( 1 ) shall be paid as follows:
CHAPTER 4
Principle of universality
(a) seven twelfths of the sum entered in the budget shall be
paid by no later than 31 January of the current financial
Article 7
year;
Structure to accommodate assigned revenue and provision
of corresponding appropriations
(b) the remaining five twelfths shall be paid by no later than 15
(Article 21 of the Financial Regulation)
July of the current financial year.
1. Without
prejudice
to
Articles
9
and
10,
the
structure
to
accommodate assigned revenue in the budget shall comprise:
( 1 ) OJ L 130, 31.5.2000, p. 1.

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2. Where
the
budget
has
not
been
finally
adopted
before
the the EEA Agreement, shall give rise to the provision, at the start
start of a financial year, the contributions provided for in
of the financial year, of the full amounts of the corresponding
paragraph 1 shall be based on the sum entered in the budget
commitment appropriations and payment appropriations.
for the previous financial year.
3. Any
contribution
or
additional
payment
owed
by
the 3. If,
in
the
course
of
the
financial
year,
additional
appropri
Member States to the budget shall be entered in the Commis
ations are provided on the budget lines with EFTA State partici
sion’s account or accounts within 30 calendar days of the call
pation without the EFTA States being able, during that year, to
for funds.
adjust their contributions accordingly in order to comply with
the ‘proportionality factor’ provided for in Article 82 of the EEA
Agreement, the Commission may, as a provisional and excep
tional measure, use its cash resources to pre-finance the share of
4. Payments
made
shall
be
entered
in
the
account
provided the EFTA States. Whenever such additional appropriations are
for in Regulation (EC, Euratom) No 1150/2000 and shall be
provided, the Commission shall, as soon as possible, call in the
subject to the conditions laid down by that Regulation.
corresponding contributions from the EFTA States. The
Commission shall inform the European Parliament and
Council each year of any such decisions taken.
Article 9
Assigned revenue resulting from the participation of EFTA
States in certain Union programmes
The pre-financing shall be regularised as soon as possible in the
(Article 21(2)(e) of the Financial Regulation)
budget for the following financial year.
1. The
budget
structure
to
accommodate
the
participation
of
the Member States of the European Free Trade Association
(hereinafter ‘EFTA States’) in certain Union programmes shall
4. In
accordance
with
Article
21(2)(e)
of
the
Financial
Regu
be as follows:
lation, the financial contributions of the EFTA States shall
constitute external assigned revenue. The accounting officer
shall adopt appropriate measures to ensure that use of the
(a) in the statement of revenue, a line with a token entry ‘pro
revenue arising from those contributions and of the
memoria’ shall be entered to accommodate the full amount
corresponding appropriations is monitored separately.
of the EFTA States’ contribution for the financial year in
question.
In the report provided for in Article 150(2) of the Financial
Regulation, the Commission shall show separately the stage of
(b) in the statement of expenditure:
implementation, in both revenue and expenditure,
corresponding to EFTA State participation.
(i) the remarks for each line relating to the Union activities
in which the EFTA States participate shall show ‘for
information’ the estimated amount of the participation;
Article 10
Proceeds of sanctions imposed on Member States declared
to have an excessive deficit
(ii) an annex, forming an integral part of the budget, shall
set out all the lines covering the Union activities in
(Article 21(2)(c) of the Financial Regulation)
which the EFTA States participate.
The budget structure to accommodate the proceeds of the
sanctions referred to in Section 4 of Council Regulation (EC)
No 1467/97 ( 1 ) shall be as follows:
For the purposes of point (a) of the first subparagraph the
estimated amount shall be shown in the budget remarks.
(a) in the statement of revenue, a line carrying a token entry
‘pro memoria’ shall be entered to accommodate the interest
The annex referred to in point (b)(ii) of the first subparagraph
on such amounts;
reflects and is part of the structure to accommodate the appro
priations corresponding to such participation, as provided for in
paragraph 2, and to allow the expenditure to be implemented.
(b) at the same time, and without prejudice to Article 77 of the
Financial Regulation, entry of those amounts in the
2. Under Article 82 of the Agreement on the European
statement of revenue shall give rise to the provision, in
Economic Area (hereinafter ‘EEA Agreement’) the amounts of
the statement of expenditure, of commitment appropri
the annual participation of the EFTA States, as confirmed to the
ations and payment appropriations.
Commission by the Joint Committee of the European Economic
Area in accordance with Article 1(5) of Protocol 32 annexed to
( 1 ) OJ L 209, 2.8.1997, p. 6.

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The appropriations referred to in point (b) of the first
for transfer is made and with reference to the appropriations
subparagraph shall be implemented in accordance with
provided in the budget, including amending budgets.
Article 20 of the Financial Regulation.
Article 11
2. The
amount
to
be
taken
into
consideration
shall
be
the
sum of the transfers to be made on the line from which or to
Charges entailed by acceptance of donations to the Union
which transfers are being made, after adjustment for earlier
(Article 22 of the Financial Regulation)
transfers made.
For the purposes of the authorisation of the European
Parliament and of the Council referred to in Article 22(2) of
the Financial Regulation, the Commission shall estimate and
The amount corresponding to the transfers which can be carried
duly explain the financial charges, including follow-up costs,
out autonomously by the Commission without a decision of the
entailed by the acceptance of donations made to the Union.
European Parliament and the Council shall not be taken into
consideration.
Article 12
Accounts for recoverable taxes
Article 15
(Article 23(3) of the Financial Regulation)
Administrative expenditure
Any taxes borne by the Union under Article 23(2) and 23(3)(a)
of the Financial Regulation shall be entered in a suspense
(Article 26 of the Financial Regulation)
account until they are refunded by the States concerned.
The expenditure referred to in point (b) of the first
subparagraph of Article 26(1) of the Financial Regulation shall
cover, for each policy area, the items referred to in Article 44(3)
of the Financial Regulation.
CHAPTER 5
Principle of specification
Article 13
Article 16
Rules concerning the calculation of percentages of
Grounds for requests for transfers of appropriations
transfers of the institutions other than the Commission
(Articles 25 and 26 of the Financial Regulation)
(Article 25 of the Financial Regulation)
Proposals for transfers and all information for the European
1. The
percentages
referred
to
in
Article
25
of
the
Financial Parliament and Council concerning transfers made under
Regulation shall be calculated at the time the request for
Articles 25 and 26 of the Financial Regulation shall be accom
transfer is made and with reference to the appropriations
panied by appropriate and detailed supporting documents
provided in the budget, including amending budgets.
showing the implementation of appropriations and estimates
of requirements up to the end of the financial year, both for
the lines to which the appropriations are to be transferred and
2. The
amount
to
be
taken
into
consideration
shall
be
the for those from which they are to be taken.
sum of the transfers to be made on the line from which
transfers are being made, after adjustment for earlier transfers
made.
Article 17
Grounds for requests for transfers from the emergency aid
The amount corresponding to the transfers which can be carried
reserve
out autonomously by the institution concerned without a
(Article 29 of the Financial Regulation)
decision of the European Parliament and Council shall not be
taken into consideration.
Proposals for transfers to allow the utilisation of the emergency
aid reserve, referred to in Article 29 of the Financial Regulation,
shall be accompanied by appropriate and detailed supporting
documents showing:
Article 14
Rules concerning the calculation of percentages of
transfers of the Commission
(Article 26 of the Financial Regulation)
(a) for the line to which the transfer is to be made, the most
recent information available for the implementation of
1. The
percentages
referred
to
in
Article
26(1)
of
the
appropriations and the estimate of requirements up to the
Financial Regulation shall be calculated at the time the request
end of the financial year;

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(b) for all lines relating to external action, the implementation
2. The
proposal
shall
set
out
the
arrangements
for
moni
of appropriations up to the end of the month preceding the
toring, reporting and evaluation, taking due account of the
request for transfer and an estimate of requirements up to
respective responsibilities of all levels of government that will
the end of the financial year, including a comparison with
be involved in the implementation of the proposed programme
the initial estimate;
or activity.
(c) an analysis of the possibilities of reallocating appropriations.
3. All
programmes
or
activities,
including
pilot
projects
and
preparatory actions, where the resources mobilised exceed
EUR 5 000 000 shall be the subject of an interim and/or ex
CHAPTER 6
post evaluation in terms of the human and financial resources
Principle of sound financial management
allocated and the results obtained in order to verify that they
were consistent with the objectives set, as follows:
Article 18
Evaluation
(Article 30 of the Financial Regulation)
(a) the results obtained in carrying out a multiannual
1. All
proposals
for
programmes
or
activities
occasioning
programme shall be periodically evaluated in accordance
budget expenditure shall be the subject of an ex ante evaluation,
with a timetable which enables the findings of that
which shall address:
evaluation to be taken into account for any decision on
the renewal, modification or suspension of the programme;
(a) the need to be met in the short or long term;
(b) activities financed on an annual basis shall have their results
(b) the added value of Union involvement;
evaluated at least every six years.
(c) the policy and management objectives to be achieved, which
include measures necessary to safeguard the financial
Points (a) and (b) of the first subparagraph shall not apply to
interests of the Union in the field of fraud prevention,
each of the projects or actions conducted within those activities,
detection, investigation, reparation and sanctions;
for which the requirement may be met by the final reports sent
by the bodies which carried out the action.
(d) the policy options available, including the risks associated
with them;
4. The
evaluations
referred
to
in
paragraphs
1
and
3
shall
be
proportionate to the resources mobilised for and the impact of
the programme and activity concerned.
(e) the results and impacts expected, in particular economic,
social and environmental impacts, and the indicators and
evaluation arrangement needed to measure them;
Article 19
(f) the most appropriate method of implementation for the
Financial statement
preferred option(s);
(Article 31 of the Financial Regulation)
The financial statement shall contain the financial and economic
(g) the internal coherence of the proposed programme or
data for the assessment by the legislative authority of the need
activity and its relations with other relevant instruments;
for Union action. It shall provide appropriate information as
regards coherence with other activities of the Union and any
possible synergy.
(h) the volume of appropriations, human resources and other
administrative expenditure to be allocated with due regard
for the cost-effectiveness principle;
In the case of multiannual operations, the financial statement
shall contain the foreseeable schedule of annual requirements in
terms of appropriations and posts, including for external staff,
(i) the lessons learned from similar experiences in the past.
and an evaluation of their medium-term financial impact.

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31.12.2012
CHAPTER 7
years after the end of the financial year in which the funds
were awarded. The same shall apply to personal data referring
Principle of transparency
to legal persons for whom the official title identifies one or
more natural persons.
Article 20
Provisional publication of the budget
(Article 34 of the Financial Regulation)
3. The
information
referred
to
in
paragraph
2
shall
only
be
As soon as possible and no later than four weeks after the final
published for prizes, grants and contracts which have been
adoption of the budget, the final detailed budget figures shall be
awarded as a result of contests or grant award procedures or
published in all languages on the internet site of the institutions,
public procurement procedures. The information shall not be
on the Commission’s initiative, pending official publication in
published for:
the Official Journal of the European Union.
Article 21
(a) scholarships paid to natural persons and other direct
support paid to natural persons in most need, referred to
Publication of information on value and recipients of
in Article 125(4)(c) of the Financial Regulation;
Union funds
(Article 35 of the Financial Regulation)
1. The

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