Article 2
United Kingdom
Appropriations which have not been used at the end of the financial year for which they were entered shall be cancelled.
However, commitment appropriations not yet committed at the close of the financial year may be carried over in respect of:
amounts corresponding to commitment appropriations for which most of the preparatory stages of the commitment procedure have been completed by 31 December. These amounts may then be committed up to 31 March of the following year;
amounts which are necessary when a programme or project was established in the final quarter of the financial year and the Agency has been unable to commit the appropriations provided for this purpose by 31 December.
Appropriations for payment may be carried over in respect of amounts needed to cover existing commitments or commitments linked to commitment appropriations carried over, when the appropriations provided for the relevant lines in the budget for the following financial year do not cover requirements. The Agency shall first use the appropriations authorised for the current financial year and shall not use the appropriations carried over until the former are exhausted.
Appropriations placed in reserve and appropriations for staff expenditure may not be carried over.
Earmarked revenue not used and appropriations available at 31 December arising from earmarked revenue referred to in Article 15 of Joint Action 2004/551/CFSP shall be carried over automatically and may only be used for the specific purpose to which it is assigned. The appropriations available corresponding to earmarked revenue carried over must be used first.
The Chief Executive shall submit proposals to the Steering Board on carry-overs by 15 February. The Steering Board shall take a decision by 15 March.