European Commission 18 December 2018, Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council

Also known as

European Union · · · Cited by 641 · 18-12-2018

TITLE I. GENERAL PROVISIONS
Article 1. Subject matter
Article 2. Definitions
Article 3. Periods, dates and time limits
Article 4. Protection of personal data
TITLE II. BUDGET AND BUDGETARY PRINCIPLES
Article 5. Respect for budgetary principles
CHAPTER 1. PRINCIPLES OF UNITY AND OF BUDGETARY ACCURACY
Article 6. Scope of the budget of the Union body
Article 7. Contribution agreements, grant agreements and financial framework partnerships
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 carryover of appropriations
Article 14. Decommitment of appropriations
Article 15. Rules applicable in the event of late adoption of the budget of the Union body
CHAPTER 3. PRINCIPLE OF EQUILIBRIUM
Article 16. Definition and scope
Article 17. Balance from financial year
CHAPTER 4. PRINCIPLE OF UNIT OF ACCOUNT
Article 18. Use of euro
CHAPTER 5. PRINCIPLE OF UNIVERSALITY
Article 19. Scope
Article 20. Assigned revenue
Article 21. Structure to accommodate assigned revenue and provision of corresponding appropriations
Article 22. Donations
Article 23. Corporate Sponsorship
Article 24. Rules on deductions and exchange rates adjustments
CHAPTER 6. PRINCIPLE OF SPECIFICATION
Article 25. General provisions
Article 26. Transfers
Article 27. Specific rules on transfers
CHAPTER 7. PRINCIPLE OF SOUND FINANCIAL MANAGEMENT AND PERFORMANCE
Article 28. Performance and principles of economy, efficiency and effectiveness
Article 29. Evaluations
Article 30. Internal control of budget implementation
CHAPTER 8. PRINCIPLE OF TRANSPARENCY
Article 31. Publication of accounts and budgets
TITLE III. ESTABLISHMENT AND STRUCTURE OF THE BUDGET
CHAPTER 1. ESTABLISHMENT OF THE BUDGET OF THE UNION BODY
Article 32. Single programming document
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. Information on transfers of personal data for audit purposes
Article 41. Delegation of budget implementation powers
Article 42. Conflict of interests
CHAPTER 2.
Article 43. Method of implementation of the budget of the Union body
CHAPTER 3. FINANCIAL ACTORS
SECTION 1. Principle of Segregation of Duties
Article 44. Segregation of duties
SECTION 2. Authorising Officer
Article 45. Powers and duties of authorising officer
Article 46. Delegation of budget implementation
Article 47. Keeping of supporting documents by authorizing officers
Article 48. Consolidated Annual Activity Report
SECTION 3. Accounting Officer
Article 49. Powers and duties of the accounting officer
Article 50. Appointment and termination of duties of the accounting officer
Article 51. Accounting rules
SECTION 4. Imprest Administrator
Article 52. Imprest accounts
Article 53. Creation and administration of imprest accounts
CHAPTER 4. LIABILITY OF FINANCIAL ACTORS
SECTION 1. General Rules
Article 54. Withdrawal of delegation of powers to and suspension of duties of financial actors
Article 55. Liability of the financial actors for illegal activity, fraud or corruption
SECTION 2. Rules applicable to authorising officers
Article 56. Rules applicable to authorising officers
Article 57. Treatment of financial irregularities on the part of a member of staff
SECTION 3. Rules applicable to accounting officers and imprest administrators
Article 58. Rules applicable to accounting officers
Article 59. Rules applicable to imprest officers
CHAPTER 5. REVENUE OPERATIONS
Article 60. Request for payment
Article 61. Treatment of interest
Article 62. Estimate of amounts receivable
Article 63. Establishment of amounts receivable
Article 64. Default interest
Article 65. Authorisation of recovery
Article 66. Rules on recovery
Article 67. Recovery by offsetting
Article 68. Recovery procedure failing voluntary payment
Article 69. Additional time for payment
Article 70. Limitation period
Article 71. Specific provisions applicable to fees and charges
CHAPTER 6. EXPENDITURE OPERATIONS
Article 72. Financing decisions
Article 73. Expenditure operations
Article 74. Types of budgetary commitments
Article 75. Time limits for commitments
Article 76. Types of payments
Article 77. Time limits for payments
CHAPTER 7. INTERNAL AUDITOR
Article 78. Appointment and powers and duties of the internal auditor
Article 79. Independence of the internal auditor
Article 80. Establishment of internal audit capability
TITLE V. COMMON RULES
Article 81. Forms of Union bodies' contributions
Article 82. Cross-reliance on assessments
Article 83. Cross-reliance on audits
Article 84. Use of already available information
Article 85. Cooperation for protection of the financial interests of the Union
Article 86. Information to the Commission on cases of fraud and other financial irregularities
Article 87. Early-detection and exclusion system
Article 88. Rules on procedures, management and e-government
TITLE VI. PUBLIC PROCUREMENT AND CONCESSIONS
Article 89. Common provisions
Article 90. Procurement procedures
TITLE VII. GRANTS AND PRIZES
Article 91. Grants
Article 92. Prizes
TITLE VIII. OTHER BUDGET IMPLEMENTATION INSTRUMENTS
Article 93. Remunerated external experts
Article 94. Non remunerated experts
Article 95. Membership fees and other payments of subscriptions
Article 96. Other instrument
TITLE IX. ANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING
CHAPTER 1. ANNUAL ACCOUNTS
SECTION 1. Accounting Framework
Article 97. Structure of the accounts
Article 98. Financial statements
Article 99. Budget implementation reports
Article 100. Supporting documents
SECTION 2. Annual accounts timetable
Article 101. Provisional accounts
Article 102. Approval of the final accounts
CHAPTER 2. BUDGETARY AND OTHER FINANCIAL REPORTING
Article 103. Annual report on budgetary and financial management
TITLE X. EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD
Article 104. External audit
Article 105. Timetable of the discharge procedure
Article 106. The discharge procedure
Article 107. Follow-up measures
Article 108. On-the-spot checks by the Commission, the Court of Auditors and OLAF
TITLE XI. ADMINISTRATIVE APPROPRIATIONS
Article 109. Administrative appropriations
Article 110. Specific provisions regarding building projects
TITLE XII. TRANSITIONAL AND FINAL PROVISIONS
Article 111. Information requests by the European Parliament, the Council and the Commission
Article 112. Adoption of the new financial regulation of the Union body
Article 113. Repeal
Article 114. Entry into force

10.5.2019

Official Journal of the European Union

L 122/1

COMMISSION DELEGATED REGULATION (EU) 2019/715

of 18 December 2018

on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council

THE EUROPEAN COMMISSION,

Having regard to

Read the full text

This document is published by eur-lex.europa.eu.

Moonlit adds the citation network (641 references), article-level links and cross-references, which are available to search for free.