Council of the European Union 2 March 2015, Council Regulation (EU) 2015/323 of 2 March 2015 on the financial regulation applicable to the 11th European Development Fund

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European Union · · · Cited by 288 · 02-03-2015

PART ONE. MAIN PROVISIONS
TITLE I. Subject matter, scope and general provisions
Article 1. Scope
Article 2. Relation to Regulation (EU, Euratom) No 966/2012
Article 3. Periods, dates and time limits
Article 4. Protection of personal data
TITLE II. Financial principles
Article 5. Financial principles
Article 6. Principles of unity and budgetary accuracy
Article 7. Principle of unit of account
Article 8. Principle of universality
Article 9. Assigned revenue
Article 10. Principle of specification
Article 11. Principle of sound financial management
Article 12. Internal control
Article 13. Principle of transparency
TITLE III. 11th EDF resources and implementation
Article 14. Sources of 11th EDF resources
Article 15. Structure of the 11th EDF
Article 16. 11th EDF implementation in accordance with the principle of sound financial management
Article 17. Methods of implementation
TITLE IV. Financial actors
Article 18. General provisions on financial actors and their liability
Article 19. Authorising officer
Article 20. Accounting officer
TITLE V. Revenue operations
Article 21. Annual contribution and its instalments
Article 22. Payment of the instalments
Article 23. Interest for unpaid contribution amounts
Article 24. Calling on unpaid contributions
Article 25. Other revenue operations
TITLE VI. Expenditure operations
Article 26. Financing decisions
Article 27. Rules applicable to commitments
Article 28. Validation, authorisation and payment of expenditure
Article 29. Time limits for payment
TITLE VII. Various implementation provisions
Article 30. Internal auditor
Article 31. IT systems, electronic transmission and e-Government
Article 32. Good administration and redress
Article 33. Use of the central exclusion database
Article 34. Administrative arrangements with the European External Action Service
TITLE VIII. Types of financing
Article 35. General provisions on types of financing
Article 36. Procurement
Article 37. Grants
Article 38. Prizes
Article 39. Budget support
Article 40. Financial instruments
Article 41. Experts
Article 42. Union trust funds
TITLE IX. Presentation of the accounts and accounting
Article 43. 11th EDF accounts
Article 44. Financial statements and the report on financial implementation
Article 45. Monitoring and reporting by the Commission and the EIB
Article 46. Accounting
Article 47. Budgetary accounting
TITLE X. External audit and discharge
Article 48. External audit and discharge regarding the Commission
Article 49. Statement of assurance
Article 50. Discharge
PART TWO. INVESTMENT FACILITY
Article 51. Role of the European Investment Bank
Article 52. Estimates of commitments and payments of the Investment Facility
Article 53. Management of contributions to the Investment Facility
Article 54. Remuneration of the EIB
Article 55. Implementation of the Investment Facility
Article 56. Reporting under the Investment Facility
Article 57. Accounting and financial statements of the Investment Facility
Article 58. External audit and discharge relating to EIB operations
PART THREE. TRANSITIONAL AND FINAL PROVISIONS
TITLE I. Transitional provisions
Article 59. Transfer of balances remaining from previous European Development Funds
Article 60. Revenue from interest on resources of previous EDFs
Article 61. Reduction of contributions by remaining balances
Article 62. Application of this Regulation to operations under previous EDFs
Article 63. Commencement of contribution procedures
TITLE II. Final provisions
Article 64. Entry into force

3.3.2015

Official Journal of the European Union

L 58/17

COUNCIL REGULATION (EU) 2015/323

of 2 March 2015

on the financial regulation applicable to the 11th European Development Fund

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on European Union and to the Treaty on the Functioning of the European Union,

Having regard to the Partnership Agreement between

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