Council of the European Union 26 November 2018, Council Regulation (EU) 2018/1877 of 26 November 2018 on the financial regulation applicable to the 11th European Development Fund, and repealing Regulation (EU) 2015/323

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European Union · · · Cited by 192 · 26-11-2018

PART ONE. MAIN PROVISIONS
TITLE I. Subject matter, scope and general provisions
Article 1. Subject matter
Article 2. Relation to Regulation (EU, Euratom) 2018/1046
Article 3. General provisions
TITLE II. Financial principles
Article 4. Financial principles
Article 5. Principles of unity and budgetary accuracy
Article 6. Principle of unit of account
Article 7. Principle of universality
Article 8. Assigned revenue
Article 9. Principle of specification
Article 10. Principle of sound financial management and performance, and internal control
Article 11. Principle of transparency
TITLE III. 11th EDF resources and implementation
Article 12. Sources of 11th EDF resources
Article 13. Structure of the 11th EDF
Article 14. Implementation of the 11th EDF in accordance with the principle of sound financial management and performance
Article 15. Methods of implementation
TITLE IV. Financial actors
Article 16. General provisions on financial actors and their liability
Article 17. Authorising officer
Article 18. Accounting officer
TITLE V. Revenue operations
Article 19. Annual contribution and its instalments
Article 20. Payment of the instalments
Article 21. Interest for unpaid contribution amounts
Article 22. Calling on unpaid contributions
Article 23. Other revenue operations
TITLE VI. Expenditure operations
Article 24. Rules applicable to commitments and financing decisions
Article 25. Time limits for payment
TITLE VII. Internal auditor
Article 26. Internal auditor
TITLE VIII. Various implementation provisions
Article 27. Common rules
Article 28. Administrative arrangements with the European External Action Service
TITLE IX. Funding instruments
Article 29. General provisions on funding instruments
Article 30. Indirect management
Article 31. Procurement
Article 32. Grants
Article 33. Prizes
Article 34. Financial instruments
Article 35. Union trust funds
Article 36. Budget support
Article 37. Experts and payment of subscriptions
TITLE X. Annual accounts and other financial reporting
Article 38. 11th EDF accounts
Article 39. Report on financial implementation
Article 40. Monitoring and reporting by the Commission and the EIB
Article 41. Budgetary accounting
TITLE XI. External audit and discharge
Article 42. External audit of and discharge to the Commission
Article 43. Statement of assurance
Article 44. Discharge
PART TWO. INVESTMENT FACILITY
Article 45. Role of the EIB
Article 46. Estimates of commitments and payments of the Investment Facility
Article 47. Management of contributions to the Investment Facility
Article 48. Remuneration of the EIB
Article 49. Implementation of the Investment Facility
Article 50. Reporting under the Investment Facility
Article 51. Accounting and financial statements of the Investment Facility
Article 52. External audit and discharge relating to EIB operations
PART THREE. TRANSITIONAL AND FINAL PROVISIONS
TITLE I. Transitional provisions
Article 53. Transfer of balances remaining from previous EDFs
Article 54. Revenue from interest on resources of previous EDFs
Article 55. Reduction of contributions by remaining balances
Article 56. Application of this Regulation to operations under previous EDFs
Article 57. Commencement of contribution procedures
TITLE II. Final provisions
Article 58. Repeal
Article 59. Entry into force and application

3.12.2018

Official Journal of the European Union

L 307/1

COUNCIL REGULATION (EU) 2018/1877

of 26 November 2018

on the financial regulation applicable to the 11th European Development Fund, and repealing Regulation (EU) 2015/323

THE COUNCIL OF THE EUROPEAN UNION,

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

Having

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