European Commission 13 March 2019, Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council

Also known as

European Union · · · Cited by 114 · 13-03-2019

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. Commitment of appropriations
Article 8. Principle of equilibrium
Article 9. Principle of unit of account
Article 10. Principle of universality
Article 11. Corporate sponsoring
Article 12. Principle of specification
Article 13. Principle of sound financial management and performance
Article 14. Internal control of budget implementation
Article 15. Principle of transparency
CHAPTER 3. FINANCIAL PLANNING
Article 16. Estimate of revenue and expenditure
Article 17. Establishment of the budget
CHAPTER 4. FINANCIAL ACTORS
Article 18. Segregation of duties
Article 19. Budget implementation in accordance with the principle of sound financial management
Article 20. Powers and duties of the authorising officer
Article 21. Ex ante controls
Article 22. Ex post controls
Article 23. Consolidated Annual Activity report
Article 24. Protection of the financial interests of the Union
Article 25. Accounting officer
Article 26. Liability of the financial actors
Article 27. Conflict of interests
CHAPTER 5. INTERNAL AUDIT
Article 28. Appointment, powers and duties of the internal auditor
Article 29. Independence of the internal auditor
Article 30. Establishment of an internal audit capability
CHAPTER 6. REVENUE AND EXPENDITURE OPERATIONS
Article 31. Implementation of revenue
Article 32. Members' contribution
Article 33. Implementation of expenditure
Article 34. Time limits
CHAPTER 7. IMPLEMENTATION OF THE BUDGET OF THE PPP BODY
Article 35. Forms of the PPP body contributions
Article 36. Cross-reliance on assessments
Article 37. Cross-reliance on audits
Article 38. Use of already available information
Article 39. Cooperation for protection of the financial interests of the Union
Article 40. Information to the Commission on cases of fraud and other financial irregularities
Article 41. Early-detection and exclusion system
Article 42. Rules on procedures, management and e-government
Article 43. Procurement
Article 44. Experts
Article 45. Grants
Article 46. Prizes
CHAPTER 8. ACCOUNTING FRAMEWORK
Article 47. Accounting rules
Article 48. Structure of the accounts
Article 49. Supporting documents
Article 50. Financial statements
Article 51. Budget implementation reports
Article 52. Provisional accounts and final accounts
Article 53. Annual report on budgetary and financial management
CHAPTER 9. EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD
Article 54. External audit
Article 55. Timetable of the discharge procedure
Article 56. The discharge procedure
Article 57. Follow-up measures
Article 58. On-the-spot checks by the Commission, the Court of Auditors and OLAF
CHAPTER 10. FINAL AND TRANSITIONAL PROVISIONS
Article 59. Information requests
Article 60. Adoption of the PPP body's financial rules
Article 61. Repeal
Article 62. Entry into force

29.5.2019

Official Journal of the European Union

L 142/16

COMMISSION DELEGATED REGULATION (EU) 2019/887

of 13 March 2019

on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning

Read the full text

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

Moonlit adds the citation network (114 references), article-level links and cross-references, which are available to search for free.