Council of the European Union 18 February 2008, Council Regulation (EC) No 215/2008 of 18 February 2008 on the Financial Regulation applicable to the 10th European Development Fund

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European Union · · · Cited by 156 · 18-02-2008

PART ONE. MAIN PROVISIONS
TITLE I. SUBJECT MATTER AND SCOPE
Article 1.
Article 2.
Article 3.
Article 4.
Article 5.
TITLE II. FINANCIAL PRINCIPLES
Article 6.
CHAPTER 1. Principle of financial accuracy
Article 7.
Article 8.
CHAPTER 2. Principle of the unit of account
Article 9.
CHAPTER 3. Principle of specification
Article 10.
CHAPTER 4. Principle of sound financial management
Article 11.
Article 12.
Article 13.
CHAPTER 5. Principle of transparency
Article 14.
TITLE III. RESOURCES AND MEMBER STATES CONTRIBUTIONS
CHAPTER 1. Composition of EDF resources
Article 15.
Article 16.
TITLE IV. IMPLEMENTATION OF EDF RESOURCES
CHAPTER 1. General provisions
Article 17.
Article 18.
Article 19.
CHAPTER 2. Methods of implementation
Section 1. General provisions
Article 20.
Section 2. Decentralised management
Article 21.
Article 22.
Article 23.
Article 24.
Section 3. Centralised management
Article 25.
Article 26.
Article 27.
Article 28.
Section 4. Joint management with international organisations
Article 29.
CHAPTER 3. Financial actors
Article 30.
Section 1. Principle of segregation of duties
Article 31.
Section 2. Authorising officer
Article 32.
Article 33.
Article 34.
Article 35.
Article 36.
Article 37.
Article 38.
Section 3. Accounting officer
Article 39.
Article 40.
Article 41.
Article 42.
Article 43.
Section 4. Paying agent
Article 44.
Article 45.
Article 46.
Article 47.
Section 5. Paying manager
Article 48.
Article 49.
Article 50. Replenishment of local bank accounts
CHAPTER 4. Liability of the financial actors
Section 1. General rules
Article 51.
Article 52.
Section 2. Rules applicable to authorising officers
Article 53.
Article 54.
Section 3. Rules applicable to accounting officers and paying managers
Article 55.
Article 56.
CHAPTER 5. Revenue operations
Section 1. Making available of EDF resources
Article 57.
Article 58.
Article 59.
Article 60.
Article 61.
Section 2. Estimates of amounts receivable
Article 62.
Section 3. Establishment of amounts receivable
Article 63.
Section 4. Authorisation of recovery
Article 64.
Section 5. Recovery
Article 65.
CHAPTER 6. Expenditure operations
Section 1. General provisions
Article 66.
Section 2. Commitment of expenditure
Article 67.
Article 68.
Article 69.
Article 70.
Article 71.
Article 72.
Section 3. Commitment of expenditure under centralised or joint management
Article 73.
Article 74.
Article 75.
Article 76.
Section 4. Commitment of expenditure under decentralised management
Article 77.
Article 78.
Article 79.
Article 80.
Section 5. Validation of expenditure
Article 81.
Section 6. Authorisation of expenditure
Article 82.
Section 7. Payment of expenditure
Article 83.
Article 84.
Article 85.
Article 86.
Section 8. Time limits for expenditure operations
Article 87.
CHAPTER 7. IT systems
Article 88.
CHAPTER 8. Internal auditor
Article 89.
Article 90.
TITLE V. PROCUREMENT
CHAPTER 1. General provisions
Section 1. Scope and award principles
Article 91.
Article 92.
Section 2. Publication
Article 93.
CHAPTER 2. Procurement procedures
Article 94.
Article 95.
Article 96.
Article 97.
Article 98.
Article 99.
TITLE VI. DIRECT LABOUR AND INDIRECT DECENTRALISED OPERATIONS
Article 100.
Article 101.
Article 102.
TITLE VII. GRANTS
CHAPTER 1. Scope and form of grants
Article 103.
Article 104.
CHAPTER 2. Principles
Article 105.
Article 106.
Article 107.
Article 108.
Article 109.
CHAPTER 3. Award procedure
Article 110.
Article 111.
Article 112.
CHAPTER 4. Payment and control
Article 113.
Article 114.
Article 115.
CHAPTER 5. Implementation
Article 116.
Article 117.
TITLE VIII. PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
CHAPTER 1. Presentation of the accounts
Article 118.
Article 119.
Article 120.
Article 121.
Article 122.
Article 123.
Article 124.
Article 125.
CHAPTER 2. Information on implementation of EDF resources
Article 126.
CHAPTER 3. Accounting
Article 127.
Article 128.
Article 129.
Article 130.
Article 131.
Article 132.
Article 133.
TITLE IX. EXTERNAL AUDIT AND DISCHARGE
CHAPTER 1. General provisions
Article 134.
CHAPTER 2. External audit
Article 135.
Article 136.
Article 137.
Article 138.
Article 139.
Article 140.
Article 141.
CHAPTER 3. Discharge
Article 142.
Article 143.
Article 144.
PART TWO. SPECIFIC PROVISIONS CONCERNING EDF RESOURCES MANAGED BY THE EIB
Article 145.
Article 146.
Article 147.
Article 148.
Article 149.
Article 150.
Article 151.
Article 152.
PART THREE. TRANSITIONAL AND FINAL PROVISIONS
TITLE I. TRANSITIONAL PROVISIONS
CHAPTER 1. Transfer of balances remaining from previous EDFs
Article 153.
Article 154.
CHAPTER 2. Balances remaining from previous EDFs
Article 155.
CHAPTER 3. Rules applicable for the implementation of previous EDFs
Article 156.
CHAPTER 4. Transitional period
Article 157.
Article 158.
TITLE II. FINAL PROVISIONS
Article 159.

19.3.2008

Official Journal of the European Union

L 78/1

COUNCIL REGULATION (EC) No 215/2008

of 18 February 2008

on the Financial Regulation applicable to the 10th European Development Fund

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community,

Having regard to the Partnership Agreement between the members of the African,

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