European Commission 30 September 2013, Commission Delegated Regulation (EU) No 110/2014 of 30 September 2013 on the model financial regulation for public-private partnership bodies referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council

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European Union · · · Cited by 139 · 30-09-2013

CHAPTER 1. SCOPE
Article 1. Subject matter
Article 2. Definitions
Article 3. Scope of the budget
CHAPTER 2. BUDGETARY PRINCIPLES
Article 4. Respect for budgetary principles
Article 5. Principles of unity and of budgetary accuracy
Article 6. Principle of annuality
Article 7. Principle of equilibrium
Article 8. Principle of unit of account
Article 9. Principle of universality
Article 10. Principle of specification
Article 11. Principle of sound financial management
Article 12. Internal control of budget implementation
Article 13. Principle of transparency
CHAPTER 3. FINANCIAL PLANNING
Article 14. Estimate of revenue and expenditure
Article 15. Establishment of the budget
CHAPTER 4. FINANCIAL ACTORS
Article 16. Budget implementation in accordance with the principle of sound financial management
Article 17. Powers and duties of the authorising officer
Article 18. Ex ante controls
Article 19. Ex post controls
Article 20. Annual reporting
Article 21. Protection of the financial interests of the Union
Article 22. Accounting officer
Article 23. Liability of the financial actors
Article 24. Conflict of interests
Article 25. Segregation of duties
CHAPTER 5. INTERNAL AUDIT
Article 26. Appointment, powers and duties of the internal auditor
Article 27. Independenceof the internal auditor
Article 28. Establishment of an internal audit capability
CHAPTER 6. REVENUE AND EXPENDITURE OPERATIONS
Article 29. Implementation of revenue
Article 30. Members’ contribution
Article 31. Implementation of expenditure
Article 32. Time limits
CHAPTER 7. IMPLEMENTATION OF THE BUDGET OF THE PPP BODY
Article 33. Procurement
Article 34. Experts
Article 35. Grants
Article 36. Prizes
Article 37. Indication of means of redress
CHAPTER 8. ACCOUNTING
Article 38. Rules governing the accounts
Article 39. Structure of the accounts
Article 40. Accounting principles
Article 41. Financial statements
Article 42. Budgetary implementation reports
Article 43. Provisional accounts and approval of the final accounts
Article 44. Accounting system
Article 45. Inventories
CHAPTER 9. EXTERNAL AUDIT AND COMBATTING FRAUD
Article 46. External audit
Article 47. Examination of the accounts by the Court of Auditors
Article 48. On-the-spot checks by the Commission, the Court of Auditors and OLAF
CHAPTER 10. FINAL AND TRANSITIONAL PROVISIONS
Article 49. Information requests
Article 50. Adoption of the PPP body’s financial rules
Article 51. Entry into force

7.2.2014

Official Journal of the European Union

L 38/2

COMMISSION DELEGATED REGULATION (EU) No 110/2014

of 30 September 2013

on the model financial regulation for public-private partnership bodies referred to in Article 209 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

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