European Commission 30 September 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

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European Union · · · Cited by 862 · 30-09-2013

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

7.12.2013

Official Journal of the European Union

L 328/42

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,

Having regard to the Treaty on the Functioning of the

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