Council of the European Union and European Parliament 18 July 2018, Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 Also known as
Regulation (EU, Euratom) 2018/1046 establishes the financial rules applicable to the general budget of the European Union, aiming to enhance flexibility, transparency, and accountability in budget implementation. Key provisions include the clarification of performance metrics, rules on the carry-over of appropriations, and the establishment of transparency requirements for recipients of Union funds. The regulation also outlines the responsibilities of financial actors and the procedures for managing and reporting on budgetary operations, ensuring compliance with principles of sound financial management.AI
European Union ·
Table of Contents PART ONE. FINANCIAL REGULATION TITLE I. SUBJECT MATTER, DEFINITIONS AND GENERAL PRINCIPLES Article 1. Subject matter Article 2. Definitions Article 3. Compliance of secondary legislation with this Regulation Article 4. Periods, dates and time limits Article 5. Protection of personal data TITLE II. BUDGET AND BUDGETARY PRINCIPLES Article 6. Respect for budgetary principles CHAPTER 1. Principles of unity and of budgetary accuracy Article 7. Scope of the budget Article 8. Specific rules on the principles of unity and budgetary accuracy CHAPTER 2. Principle of annuality Article 9. Definition Article 10. Budgetary accounting for revenue and appropriations Article 11. Commitment of appropriations Article 12. Cancellation and carry-over of appropriations Article 13. Detailed provisions on cancellation and carry-over of appropriations Article 14. Decommitments Article 15. Making appropriations corresponding to decommitments available again Article 16. Rules applicable in the event of late adoption of the budget CHAPTER 3. Principle of equilibrium Article 17. Definition and scope Article 18. Balance from financial year CHAPTER 4. Principle of unit of account Article 19. Use of euro CHAPTER 5. Principle of universality Article 20. Scope Article 21. Assigned revenue Article 22. Structure to accommodate assigned revenue and provision of corresponding appropriations Article 23. Contributions from Member States to research programmes Article 24. Assigned revenue resulting from the participation of EFTA States in certain Union programmes Article 25. Donations Article 26. Corporate sponsorship Article 27. Rules on deductions and exchange rate adjustments CHAPTER 6. Principle of specification Article 28. General provisions Article 29. Transfers by Union institutions other than the Commission Article 30. Transfers by the Commission Article 31. Transfer proposals submitted to the European Parliament and to the Council by Union institutions Article 32. Transfers subject to special provisions CHAPTER 7. Principle of sound financial management and performance Article 33. Performance and principles of economy, efficiency and effectiveness Article 34. Evaluations Article 35. Compulsory financial statement Article 36. Internal control of budget implementation CHAPTER 8. Principle of transparency Article 37. Publication of accounts and budgets Article 38. Publication of information on recipients and other information TITLE III. ESTABLISHMENT AND STRUCTURE OF THE BUDGET CHAPTER 1. Establishment of the budget Article 39. Estimates of revenue and expenditure Article 40. Estimated budget of the Union bodies referred to in Article 70 Article 41. Draft budget Article 42. Letter of amendment to the draft budget Article 43. Obligations of Member States as a result of the adoption of the budget Article 44. Draft amending budgets Article 45. Early transmission of estimates and draft budgets CHAPTER 2. Structure and presentation of the budget Article 46. Structure of the budget Article 47. Budget nomenclature Article 48. Negative revenue Article 49. Provisions Article 50. Negative reserve Article 51. Emergency Aid Reserve Article 52. Presentation of the budget Article 53. Rules on the establishment plans for staff CHAPTER 3. Budgetary discipline Article 54. Compliance with the multiannual financial framework and Decision 2014/335/EU, Euratom Article 55. Compliance of Union acts with the budget TITLE IV. BUDGET IMPLEMENTATION CHAPTER 1. General provisions Article 56. Budget implementation in accordance with the principle of sound financial management Article 57. Information on transfers of personal data for audit purposes Article 58. Basic act and exceptions Article 59. Budget implementation by Union institutions other than the Commission Article 60. Delegation of budget implementation powers Article 61. Conflict of interests CHAPTER 2. Methods of implementation Article 62. Methods of budget implementation Article 63. Shared management with Member States CHAPTER 3. European offices and Union bodies Section 1. European offices Article 64. Scope of competences of European offices Article 65. Appropriations regarding European offices Article 66. Non-obligatory tasks Article 67. Accounting records of European offices Section 2. Agencies and Union bodies Article 68. Applicability to the Euratom Supply Agency Article 69. Executive agencies Article 70. Bodies set up under the TFEU and the Euratom Treaty Article 71. Public-private partnership bodies CHAPTER 4. Financial actors Section 1. Principle of segregation of duties Article 72. Segregation of duties Section 2. Authorising officer Article 73. Authorising officer Article 74. Powers and duties of the authorising officer Article 75. Keeping of supporting documents by authorising officers Article 76. Powers and duties of Heads of Union Delegations Section 3. Accounting officer Article 77. Powers and duties of the accounting officer Article 78. Appointment and termination of duties of the accounting officer Article 79. Powers which may be delegated by the accounting officer Article 80. Accounting rules Article 81. Organisation of the accounts Article 82. Keeping the accounts Article 83. Content and keeping of budget accounts Article 84. General accounts Article 85. Bank accounts Article 86. Treasury management Article 87. The inventory of assets Section 4. Imprest administrator Article 88. Imprest accounts Article 89. Creation and administration of imprest accounts CHAPTER 5. Liability of financial actors Section 1. General rules Article 90. Withdrawal of delegation of powers to and suspension of duties of financial actors Article 91. Liability of financial actors for illegal activity, fraud or corruption Section 2. Rules applicable to authorising officers responsible Article 92. Rules applicable to authorising officers Article 93. Treatment of financial irregularities on the part of a member of staff Section 3. Rules applicable to accounting officers and imprest administrators Article 94. Rules applicable to accounting officers Article 95. Rules applicable to imprest administrators CHAPTER 6. Revenue operations Section 1. Making own resources available Article 96. Own resources Section 2. Estimate of amounts receivable Article 97. Estimate of amounts receivable Section 3. Establishment of amounts receivable Article 98. Establishment of amounts receivable Article 99. Default interest Section 4. Authorisation of recovery Article 100. Authorisation of recovery Section 5. Recovery Article 101. Rules on recovery Article 102. Recovery by offsetting Article 103. Recovery procedure failing voluntary payment Article 104. Additional time for payment Article 105. Limitation period Article 106. National treatment for entitlements of the Union Article 107. Fines, other penalties, sanctions and accrued interest imposed by Union institutions Article 108. Recovery of fines, other penalties or sanctions imposed by Union institutions Article 109. Compensatory interests CHAPTER 7. Expenditure operations Article 110. Financing decisions Article 111. Expenditure operations Article 112. Types of budgetary commitments Article 113. Commitments for EAGF appropriations Article 114. Time limits for commitments Article 115. Types of payments Article 116. Time limits for payments CHAPTER 8. Internal auditor Article 117. Appointment of the internal auditor Article 118. Powers and duties of the internal auditor Article 119. Work programme of the internal auditor Article 120. Independence of the internal auditor Article 121. Liability of the internal auditor Article 122. Action before the Court of Justice of the European Union Article 123. Internal audit progress committees TITLE V. COMMON RULES CHAPTER 1. Rules applicable to direct, indirect and shared management Article 124. Scope Article 125. Forms of Union contribution Article 126. Cross-reliance on assessments Article 127. Cross-reliance on audits Article 128. Use of already available information Article 129. Cooperation for protection of the financial interests of the Union CHAPTER 2. Rules applicable to direct and indirect management Section 1. Rules on procedures and management Article 130. Financial framework partnerships Article 131. Suspension, termination and reduction Article 132. Record-keeping Article 133. Adversarial procedure and means of redress Article 134. Interest rate rebates and guarantee fee subsidies Section 2. Early-detection and exclusion system Article 135. Protection of the financial interests of the Union by means of detection of risks, exclusion and imposition of financial penalties Article 136. Exclusion criteria and decisions on exclusions Article 137. Declaration and evidence of absence of an exclusion situation Article 138. Financial penalties Article 139. Duration of exclusion and limitation period Article 140. Publication of exclusion and financial penalties Article 141. Rejection from an award procedure Article 142. The early-detection and exclusion system Article 143. Panel Article 144. Functioning of the database for the early-detection and exclusion system Article 145. Exception applicable to the Joint Research Centre Section 3. IT systems and e-government Article 146. Electronic management of operations Article 147. e-Government Article 148. Electronic exchange systems Article 149. Submission of application documents CHAPTER 3. Rules applicable to direct management Article 150. Evaluation committee Article 151. Clarification and correction of application documents Article 152. Guarantees Article 153. Guarantee on pre-financing TITLE VI. INDIRECT MANAGEMENT Article 154. Indirect management Article 155. Implementation of Union funds and budgetary guarantees Article 156. Indirect management with international organisations Article 157. Indirect management with Member State organisations Article 158. Indirect management with third countries Article 159. Blending operations TITLE VII. PROCUREMENT AND CONCESSIONS CHAPTER 1. Common provisions Article 160. Principles applicable to contracts and scope Article 161. Annex on procurement and delegation of powers Article 162. Mixed contracts and common procurement vocabulary Article 163. Publicity measures Article 164. Procurement procedures Article 165. Interinstitutional procurement and joint procurement Article 166. Preparation of a procurement procedure Article 167. Award of contracts Article 168. Submission, electronic communication and evaluation Article 169. Contacts during the procurement procedure Article 170. Award decision and information to candidates or tenderers Article 171. Cancellation of the procurement procedure Article 172. Performance and modifications of the contract Article 173. Performance guarantees and retention money guarantees CHAPTER 2. Provisions applicable to contracts awarded by Union institutions on their own account Article 174. The contracting authority Article 175. Thresholds applicable and standstill period Article 176. Rules on access to procurement Article 177. Procurement rules of the World Trade Organisation CHAPTER 3. Provisions applicable for procurement in the field of external actions Article 178. External action procurement Article 179. Rules on access to procurement in the field of external actions TITLE VIII. GRANTS CHAPTER 1. Scope and form of grants Article 180. Scope and form of grants Article 181. Lump sums, unit costs and flat-rate financing Article 182. Single lump sums Article 183. Checks and controls on beneficiaries related to lump sums, unit costs and flat rates Article 184. Periodic assessment of lump sums, unit costs or flat-rates Article 185. Usual cost accounting practices of the beneficiary Article 186. Eligible costs Article 187. Affiliated entities and sole beneficiary CHAPTER 2. Principles Article 188. General principles applicable to grants Article 189. Transparency Article 190. Co-financing Article 191. Principle of non-cumulative award and prohibition of double funding Article 192. No-profit principle Article 193. Principle of non-retroactivity CHAPTER 3. Grant award procedure and grant agreement Article 194. Content and publication of calls for proposals Article 195. Exceptions to calls for proposals Article 196. Content of grant applications Article 197. Eligibility criteria Article 198. Selection criteria Article 199. Award criteria Article 200. Evaluation procedure Article 201. Grant agreement CHAPTER 4. Implementation of grants Article 202. Amount of the grant and extension of audit findings Article 203. Supporting documents for payment requests Article 204. Financial support to third parties Article 205. Implementation contracts TITLE IX. PRIZES Article 206. General rules Article 207. Rules of contest, award and publication TITLE X. FINANCIAL INSTRUMENTS, BUDGETARY GUARANTEES AND FINANCIAL ASSISTANCE CHAPTER 1. Common provisions Article 208. Scope and implementation Article 209. Principles and conditions applicable to financial instruments and budgetary guarantees Article 210. Financial liability of the Union Article 211. Provisioning of financial liabilities Article 212. Common provisioning fund Article 213. Effective provisioning rate Article 214. Annual reporting CHAPTER 2. Specific provisions Section 1. Financial instruments Article 215. Rules and implementation Article 216. Financial instruments directly implemented by the Commission Article 217. Treatment of contributions from funds implemented under shared management Section 2. Budgetary guarantees Article 218. Rules for budgetary guarantees Article 219. Implementation of budgetary guarantees Section 3. Financial assistance Article 220. Rules and implementation TITLE XI. CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES Article 221. General provisions Article 222. Principles Article 223. Budgetary aspects Article 224. Call for contributions Article 225. Award procedure Article 226. Form of contributions Article 227. Guarantees Article 228. Use of contributions Article 229. Report on the use of the contributions Article 230. Amount of the contribution Article 231. Control and penalties Article 232. Record keeping Article 233. Selection of external audit bodies or experts TITLE XII. OTHER BUDGET IMPLEMENTATION INSTRUMENTS Article 234. Union trust funds for external actions Article 235. Implementation of Union trust funds for external actions Article 236. Use of budget support Article 237. Remunerated external experts Article 238. Non-remunerated experts Article 239. Membership fees and other payments of subscriptions Article 240. Expenditure on the members and staff of Union institutions TITLE XIII. ANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING CHAPTER 1. Annual accounts Section 1. Accounting framework Article 241. Structure of the accounts Article 242. Supporting documents Article 243. Financial statements Section 2. Budget implementation reports Article 244. Budget implementation reports Section 3. Annual accounts timetable Article 245. Provisional accounts Article 246. Approval of the final consolidated accounts CHAPTER 2. Integrated financial and accountability reporting Article 247. Integrated financial and accountability reporting CHAPTER 3. Budgetary and other financial reporting Article 248. Monthly reporting on budget implementation Article 249. Annual report on budgetary and financial management Article 250. Annual report on financial instruments, budgetary guarantees and financial assistance Article 251. Status report on accounting issues Article 252. Reporting on Union trust funds for external actions Article 253. Publication of information on recipients TITLE XIV. EXTERNAL AUDIT AND DISCHARGE CHAPTER 1. External audit Article 254. External audit by the Court of Auditors Article 255. Rules and procedure on the audit Article 256. Checks on securities and cash Article 257. Court of Auditors’ right of access Article 258. Annual report of the Court of Auditors Article 259. Special reports of the Court of Auditors CHAPTER 2. Discharge Article 260. Timetable of the discharge procedure Article 261. The discharge procedure Article 262. Follow-up measures Article 263. Specific provisions regarding the EEAS TITLE XV. ADMINISTRATIVE APPROPRIATIONS Article 264. General provisions Article 265. Payments made in advance Article 266. Specific provisions regarding building projects Article 267. Early information procedure and prior approval procedure TITLE XVI. INFORMATION REQUESTS AND DELEGATED ACTS Article 268. Information requests by the European Parliament and by the Council Article 269. Exercise of the delegation PART TWO. AMENDMENTS TO SECTOR-SPECIFIC RULES Article 270. Amendments to Regulation (EU) No 1296/2013 Article 271. Amendments to Regulation (EU) No 1301/2013 Article 272. Amendments to Regulation (EU) No 1303/2013 Article 273. Amendments to Regulation (EU) No 1304/2013 Article 274. Amendments to Regulation (EU) No 1309/2013 Article 275. Amendments to Regulation (EU) No 1316/2013 Article 276. Amendments to Regulation (EU) No 223/2014 Article 277. Amendments to Regulation (EU) No 283/2014 Article 278. Amendment to Decision No 541/2014/EU PART THREE. FINAL AND TRANSITIONAL PROVISIONS Article 279. Transitional provisions Article 280. Review Article 281. Repeal Article 282. Entry into force and application ANNEX I. CHAPTER 1 30.7.2018
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Official Journal of the European Union
L 193/1
REGULATION (EU, Euratom) 2018/1046 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 18 July 2018
on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No
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