Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed)

EU Regulation No 2342/2002 · Adopted 23 December 2002 · Extends to United Kingdom

Contents

1. Part ONE: COMMON PROVISIONS Repealed
2. Title I: SUBJECT
3. 1Subject(Article 1 of the Financial Regulation) Repealed
4. 2Legislative acts concerning the implementation of the budget(Articles 2 and 49 of the Financial Regulation) Repealed
5. Title II: BUDGETARY PRINCIPLES
6. Chapter 1: Principles of unity and budget accuracy Repealed
7. 3Scope of pre-financing(Article 5a of the Financial Regulation) Repealed
8. 4Recovery of interest yielded by pre-financing(Article 5a of the Financial Regulation) Repealed
9. 4aAccounting for interest yielded on pre-financing(Article 5a of the Financial Regulation) Repealed
10. Chapter 2: Principle of annuality Repealed
11. 5Appropriations for the financial year(Article 8(3) of the Financial Regulation) Repealed
12. 6Carryover of appropriations(Article 9(2) of the Financial Regulation) Repealed
13. 6aProvisional twelfths(Article 13(2) of the Financial Regulation) Repealed
14. Chapter 3: (Chapter 4 of the Financial Regulation) Repealed
15. 7Rate of conversion between the euro and other currencies(Article 16 of the Financial Regulation) Repealed
16. 8Rate to be used for conversion between the euro and other currencies(Article 16 of the Financial Regulation) Repealed
17. 9Information on cash transfers by the Commission between different currencies(Article 16 of the Financial Regulation) Repealed
18. Chapter 4: (Chapter 5 of the Financial Regulation) Repealed
19. 10Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 18 of the Financial Regulation) Repealed
20. 11Contributions from Member States to research programmes(Article 18(1)(a) of the Financial Regulation) Repealed
21. 12Assigned revenue resulting from the participation of EFTA States in certain Community programmes(Article 18(1)(d) of the Financial Regulation) Repealed
22. 13Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 18(1)(b) of the Financial Regulation) Repealed
23. 13aCharges entailed by acceptance of donations to the Communities(Article 19(2) of the Financial Regulation) Repealed
24. 14Passing for payment of the net amount(Article 20(1) of the Financial Regulation) Repealed
25. 15Accounts for recoverable taxes(Article 20(2) of the Financial Regulation) Repealed
26. Chapter 5: (Chapter 6 of the Financial Regulation) Repealed
27. 16Transfer procedures(Article 22(1) of the Financial Regulation) Repealed
28. 17Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 22 of the Financial Regulation) Repealed
29. 17aRules concerning the calculation of percentages of transfers of the Commission(Article 23 of the Financial Regulation) Repealed
30. 18Administrative expenditure(Article 23 of the Financial Regulation) Repealed
31. 19Grounds for requests for transfers of appropriations(Articles 22 and 23 of the Financial Regulation) Repealed
32. 20Grounds for requests for transfers from the emergency aid reserve(Article 26 of the Financial Regulation) Repealed
33. Chapter 6: (Chapter 7 of the Financial Regulation) Repealed
34. 21Evaluation(Article 27 of the Financial Regulation) Repealed
35. 22Financial statement(Article 28 of the Financial Regulation) Repealed
36. 22aEffective and efficient internal control(Article 28a(1) of the Financial Regulation) Repealed
37. Chapter 7: (Chapter 8 of the Financial Regulation) Repealed
38. 23Provisional publication of the budget(Article 29 of the Financial Regulation) Repealed
39. Title III: ESTABLISHMENT AND STRUCTURE OF THE BUDGET
40. Chapter 1: Establishment of the budget Repealed
41. 24General introduction to the preliminary draft budget(Article 33 of the Financial Regulation) Repealed
42. 25Working documents in support of the preliminary draft budget(Articles 30 and 33 of the Financial Regulation) Repealed
43. 26Preliminary draft amending budgets(Article 37(1) of the Financial Regulation) Repealed
44. Chapter 2: Structure and presentation of the budget Repealed
45. 27Administrative appropriations(Article 41 of the Financial Regulation) Repealed
46. 28Actual expenditure in the last financial year for which the accounts have been closed(Article 46(1)(e) of the Financial Regulation) Repealed
47. 29Budget remarks(Article 46(1)(g) of the Financial Regulation) Repealed
48. 30Establishment plan(Article 46(1)(3)(a) of the Financial Regulation) Repealed
49. Title IV: IMPLEMENTATION OF THE BUDGET
50. Chapter 1: General provisions Repealed
51. 31Possible forms of basic acts(Article 49(1) of the Financial Regulation) Repealed
52. 32Maximum amounts for pilot schemes and preparatory actions(Article 49(6)(a) and (b) of the Financial Regulation) Repealed
53. 32aPreparatory measures in the field of the Common Foreign and Security Policy(Article 49(6)(c) of the Financial Regulation) Repealed
54. 33Specific powers of the Commission under the Treaties(Article 49(6)(d) of the Financial Regulation) Repealed
55. 34Definition of a conflict of interests(Article 52(2) of the Financial Regulation) Repealed
56. Chapter 2: Methods of implementation Repealed
57. General provisions Repealed
58. 35Checks to be carried out by the Commission(Articles 53d, 54(2)(c) and 56 of the Financial Regulation) Repealed
59. 35aMeasures to promote best practices(Article 53b of the Financial Regulation) Repealed
60. Special provisions Repealed
61. 36Direct centralised management(Article 53a of the Financial Regulation) Repealed
62. 37Exercise of powers delegated to executive agencies(Articles 54(2)(a) and 55(2) of the Financial Regulation) Repealed
63. 38Eligibility of national or international public sector bodies or private law entities with a public service mission for the delegation of powers and conditions relating thereto(Article 54(2)(c) of the Financial Regulation) Repealed
64. 39Designation of national or international public sector bodies or private law entities with a public service mission(Article 54(2)(c) of the Financial Regulation) Repealed
65. 39aPersons entrusted with the management of specific actions pursuant to Title V of the Treaty on European Union(Article 54(2)(d) of the Financial Regulation) Repealed
66. 40Compliance with the procurement rules(Article 57 of the Financial Regulation) Repealed
67. 41Detailed arrangements for indirect centralised management(Articles 54(2)(b), (c) and (d) of the Financial Regulation) Repealed
68. 42Clearance-of-accounts procedures in decentralised or shared management(Articles 53b and 53c of the Financial Regulation) Repealed
69. 42aSummary of audits and declarations(Article 53b(3) of the Financial Regulation) Repealed
70. 43Joint management(Articles 53d, 108a and 165 of the Financial Regulation) Repealed
71. 43aInformation on transfers of personal data for audit purposes(Article 48 of the Financial Regulation) Repealed
72. Chapter 3: Financial actors Repealed
73. Rights and obligations of the financial actors Repealed
74. 44Rights and obligations of the financial actors(Article 58 of the Financial Regulation) Repealed
75. Authorising officer Repealed
76. 45Assistance for authorising officers by delegation and subdelegation(Article 59 of the Financial Regulation) Repealed
77. 46Internal provisions governing delegations(Article 59 of the Financial Regulation) Repealed
78. 47Segregation of duties of initiation and verification of an operation(Article 60(4) of the Financial Regulation) Repealed
79. 48Management and internal control procedures(Article 60(4) of the Financial Regulation) Repealed
80. 49Keeping of supporting documents by authorising officers(Article 60(4) of the Financial Regulation) Repealed
81. 50Code of professional standards(Article 60(5) of the Financial Regulation) Repealed
82. 51Failure of the authorising officer by delegation to take action(Article 60(6) of the Financial Regulation) Repealed
83. 52Ex post verification and annual activity report(Article 60(7) of the Financial Regulation) Repealed
84. 53Transmission of financial and management information to the accounting officer(Article 60 of the Financial Regulation) Repealed
85. 54Report on negotiated procedures(Article 60 of the Financial Regulation) Repealed
86. Accounting officer Repealed
87. 55Appointment of the accounting officer(Article 61 of the Financial Regulation) Repealed
88. 56Termination of duties of the accounting officer(Article 61 of the Financial Regulation) Repealed
89. 57Opinion on accounting and inventory systems(Article 61 of the Financial Regulation) Repealed
90. 58Treasury management(Article 61 of the Financial Regulation) Repealed
91. 59Management of bank accounts(Article 61 of the Financial Regulation) Repealed
92. 60Signatures on accounts(Article 61 of the Financial Regulation) Repealed
93. 61Management of account balances(Article 61 of the Financial Regulation) Repealed
94. 62Transfers and conversion operations(Article 61 of the Financial Regulation) Repealed
95. 63Methods of payment(Article 61 of the Financial Regulation) Repealed
96. 64Legal Entities File(Article 61 of the Financial Regulation) Repealed
97. 65Keeping of supporting documents by the accounting officer(Article 61 of the Financial Regulation) Repealed
98. Imprest administrator Repealed
99. 66Conditions of use of imprest accounts(Article 63 of the Financial Regulation) Repealed
100. 67Conditions governing creation and payment(Article 63 of the Financial Regulation) Repealed
101. 68Choice of imprest administrators(Article 63 of the Financial Regulation) Repealed
102. 69Endowment of imprest accounts(Article 63 of the Financial Regulation) Repealed
103. 70Checks by authorising officers and accounting officers(Article 63 of the Financial Regulation) Repealed
104. 71Procurement procedure(Article 63 of the Financial Regulation) Repealed
105. Chapter 4: Liability of the financial actors Repealed
106. General rules Repealed
107. 72Bodies responsible in matters of fraud(Articles 60(6) and 65(2) of the Financial Regulation) Repealed
108. Rules applicable to authorising officers by delegation and subdelegation Repealed
109. 73Confirmation of instructions(Article 66(2) of the Financial Regulation) Repealed
110. 74Financial irregularities(Articles 60(6) and 66(4) of the Financial Regulation) Repealed
111. 75Financial irregularities panel(Articles 60(6) and 66(4) of the Financial Regulation) Repealed
112. Chapter 5: Revenue operations Repealed
113. Own resources Repealed
114. 76Rules applying to own resources(Article 69 of the Financial Regulation) Repealed
115. Estimate of amounts receivable Repealed
116. 77Estimate of amounts receivable(Article 70 of the Financial Regulation) Repealed
117. Establishment of amounts receivable Repealed
118. 78Procedure(Article 71 of the Financial Regulation) Repealed
119. 79Establishment of amounts receivable(Article 71 of the Financial Regulation) Repealed
120. 80Supporting documents for the establishment of amounts receivable(Article 71 of the Financial Regulation) Repealed
121. Authorisation of recovery Repealed
122. 81Establishment of the recovery order(Article 72 of the Financial Regulation) Repealed
123. Recovery Repealed
124. 82Collection formalities(Article 73 of the Financial Regulation) Repealed
125. 83Recovery by offsetting(Article 73 of the Financial Regulation) Repealed
126. 84Recovery procedure failing voluntary payment(Articles 72 and 73 of the Financial Regulation) Repealed
127. 85Additional time for payment(Article 73 of the Financial Regulation) Repealed
128. 85aRecovery of fines, periodic penalty payments and other penalties(Articles 73 and 74 of the Financial Regulation) Repealed
129. 85bRules for limitation periods(Article 73a of the Financial Regulation) Repealed
130. 86Default interest(Article 71(4) of the Financial Regulation) Repealed
131. 87Waiving of recovery of an established amount receivable(Article 73 of the Financial Regulation) Repealed
132. 88Cancellation of an established amount receivable(Article 73 of the Financial Regulation) Repealed
133. 89Technical and accounting adjustment of an established amount receivable(Article 73 of the Financial Regulation) Repealed
134. Chapter 6: Expenditure operations Repealed
135. 90Financing decision(Article 75 of the Financial Regulation) Repealed
136. Commitment of expenditure Repealed
137. 91Global and provisional commitments(Article 76(2) of the Financial Regulation) Repealed
138. 92Adoption of a global commitment(Article 76 of the Financial Regulation) Repealed
139. 93Decommitment failing payment within three years(Article 77 of the Financial Regulation) Repealed
140. 94Single signature(Article 76 of the Financial Regulation) Repealed
141. 95Registration of individual legal commitments(Article 77 of the Financial Regulation) Repealed
142. 96Administrative expenditure covered by provisional commitments(Article 76 of the Financial Regulation) Repealed
143. Validation of expenditure Repealed
144. 97Validation and ‘passing for payment’(Article 79 of the Financial Regulation) Repealed
145. 98Passing for payment of procurement contracts(Article 79 of the Financial Regulation) Repealed
146. 99Passing for payment of grants(Article 79 of the Financial Regulation) Repealed
147. 100Passing for payment of staff expenditure(Article 79 of the Financial Regulation) Repealed
148. 101Material form of ‘passed for payment’(Article 79 of the Financial Regulation) Repealed
149. Authorisation of payments Repealed
150. 102Checks on payments by the authorising officer(Article 80 of the Financial Regulation) Repealed
151. 103Mandatory details on payment orders and transmission to the accounting officer(Article 80 of the Financial Regulation) Repealed
152. Payment of expenditure Repealed
153. 104Supporting documents(Article 81 of the Financial Regulation) Repealed
154. 105Booking of pre-financing and interim payments(Article 81 of the Financial Regulation) Repealed
155. Time limits for expenditure operations Repealed
156. 106Payment time limits and default interest(Article 83 of the Financial Regulation) Repealed
157. Chapter 7: IT Systems Repealed
158. 107Description of IT systems(Article 84 of the Financial Regulation) Repealed
159. 108Periodical save(Article 84 of the Financial Regulation) Repealed
160. Chapter 8: Internal auditor Repealed
161. 109Appointment of the internal auditor(Article 85 of the Financial Regulation) Repealed
162. 110Operating resources(Article 86 of the Financial Regulation) Repealed
163. 111Work programme(Article 86 of the Financial Regulation) Repealed
164. 112Reports of the internal auditor(Article 86 of the Financial Regulation) Repealed
165. 113Independence(Article 87 of the Financial Regulation) Repealed
166. 114Liability of the internal auditor(Article 87 of the Financial Regulation) Repealed
167. 115Action before the Court of Justice of the European Communities(Article 87 of the Financial Regulation) Repealed
168. Title V: PROCUREMENT
169. Chapter 1: General provisions Repealed
170. Scope and award principles Repealed
171. 116Definitions and scope(Article 88 of the Financial Regulation) Repealed
172. 117Framework contracts and specific contracts(Article 88 of the Financial Regulation) Repealed
173. Publication Repealed
174. 118Advertising of contracts covered by Directive 2004/18/EC, with the exception of contracts referred to in Annex IIB thereto(Article 90 of the Financial Regulation) Repealed
175. 119Advertising of contracts not covered by Directive 2004/18/EC, and of the contracts referred to in Annex IIB thereto(Article 90 of the Financial Regulation) Repealed
176. 120Publication of notices(Article 90 of the Financial Regulation) Repealed
177. 121Other forms of advertising(Article 90 of the Financial Regulation) Repealed
178. Procurement procedures Repealed
179. 122Types of procurement procedure(Article 91 of the Financial Regulation) Repealed
180. 123Number of candidates in restricted or negotiated procedures(Article 91 of the Financial Regulation) Repealed
181. 124Arrangements for negotiated procedures(Article 91 of the Financial Regulation) Repealed
182. 125Contests(Article 91 of the Financial Regulation) Repealed
183. 125aDynamic purchasing system(Article 91 of the Financial Regulation) Repealed
184. 125bCompetitive dialogue(Article 91 of the Financial Regulation) Repealed
185. 125cJoint procurement procedure with a Member State(Article 91 of the Financial Regulation) Repealed
186. 126Use of a negotiated procedure without prior publication of a contract notice(Article 91 of the Financial Regulation) Repealed
187. 127Use of a negotiated procedure after prior publication of a contract notice(Article 91 of the Financial Regulation) Repealed
188. 128Restricted procedure involving a call for expressions of interest(Article 91 of the Financial Regulation) Repealed
189. 129Lowvalue contracts(Article 91 of the Financial Regulation) Repealed
190. 130Documents relating to the invitation to tender(Article 92 of the Financial Regulation) Repealed
191. 131Technical specifications(Article 92 of the Financial Regulation) Repealed
192. 132Price revision(Article 92 of the Financial Regulation) Repealed
193. 133Illegal activities giving rise to exclusion(Article 93 and 114 of the Financial Regulation) Repealed
194. 133aApplication of exclusion criteria and duration of exclusion(Articles 93, 94, 95 and 96 of the Financial Regulation) Repealed
195. 134Evidence(Articles 93 and 94 of the Financial Regulation) Repealed
196. 134aCentral database(Article 95 of the Financial Regulation) Repealed
197. 134bAdministrative and financial penalties(Articles 96 and 114 of the Financial Regulation) Repealed
198. 135Selection criteria(Article 97(1) of the Financial Regulation) Repealed
199. 136Economic and financial capacity(Article 97(1) of the Financial Regulation) Repealed
200. 137Technical and professional capacity(Article 97(1) of the Financial Regulation) Repealed
201. 138Award arrangements and criteria(Article 97(2) of the Financial Regulation) Repealed
202. 138aUse of electronic auctions(Article 97(2) of the Financial Regulation) Repealed
203. 139Abnormally low tenders(Article 97(2) of the Financial Regulation) Repealed
204. 140Time limits for receipt of tenders and requests to participate(Article 98(1) of the Financial Regulation) Repealed
205. 141Time allowed for access to invitation to tender documents(Article 98(1) of the Financial Regulation) Repealed
206. 142Time limits in urgent cases(Article 98(1) of the Financial Regulation) Repealed
207. 143Methods of communication(Article 98(1) of the Financial Regulation) Repealed
208. 144Tender guarantees(Article 98(2) of the Financial Regulation) Repealed
209. 145Opening of tenders and requests to participate(Article 98(3) of the Financial Regulation) Repealed
210. 146Committee for the evaluation of tenders and requests to participate(Article 98(4) of the Financial Regulation) Repealed
211. 147Results of the evaluation(Article 99 of the Financial Regulation) Repealed
212. 148Contacts between contracting authorities and tenderers(Article 99 of the Financial Regulation) Repealed
213. 149Information for candidates and tenderers(Articles 100(2), 101 and 105 of the Financial Regulation) Repealed
214. 149aSignature of the contract(Articles 100 and 105 of the Financial Regulation) Repealed
215. Guarantees and control Repealed
216. 150Advance guarantee(Article 102 of the Financial Regulation) Repealed
217. 151Performance guarantee(Article 102 of the Financial Regulation) Repealed
218. 152Guarantee for pre-financing(Article 102 of the Financial Regulation) Repealed
219. 153Suspension in the event of errors or irregularities(Article 103 of the Financial Regulation) Repealed
220. Chapter 2: Provisions applicable to contracts awarded by the Community institutions on their own account Repealed
221. 154Identification of the appropriate level for the calculation of thresholds(Articles 104 and 105 of the Financial Regulation) Repealed
222. 155Separate contracts and contracts with lots(Articles 91 and 105 of the Financial Regulation) Repealed
223. 156Arrangements for estimating the value of certain contracts(Article 105 of the Financial Regulation) Repealed
224. 157Thresholds for pre-information notices(Article 105 of the Financial Regulation) Repealed
225. 158Thresholds for application of the procedures under Directive 2004/18/EC(Article 105 of the Financial Regulation) Repealed
226. 158aStandstill period before signature of the contract(Article 105 of the Financial Regulation) Repealed
227. 159Evidence of access to the market(Articles 106 and 107 of the Financial Regulation) Repealed
228. Title VI: GRANTS
229. Chapter 1: Scope Repealed
230. 160Scope(Article 108 of the Financial Regulation) Repealed
231. 160aSubscriptions(Article 108 of the Financial Regulation) Repealed
232. 160bParticipations(Article 108 of the Financial Regulation) Repealed
233. 160cSpecific rules(Article 108(3) of the Financial Regulation) Repealed
234. 160dPrizes(Article 109(3)(b) of the Financial Regulation) Repealed
235. 160eAgreement and decision for grants(Article 108(1) of the Financial Regulation) Repealed
236. 160fExpenditure on the members of the institutions(Article 108(2)(a) of the Financial Regulation ) Repealed
237. 161Actions which may receive grants(Article 108 of the Financial Regulation) Repealed
238. 162Bodies pursuing an aim of general European interest(Article 108 of the Financial Regulation) Repealed
239. 163Partnerships(Article 108 of the Financial Regulation) Repealed
240. 164Content of grant agreements(Article 108 of the Financial Regulation) Repealed
241. Chapter 2: Award principles Repealed
242. 165No-profit rule(Article 109(2) of the Financial Regulation) Repealed
243. 165aCo-financing principle(Article 109 of the Financial Regulation) Repealed
244. 166Annual programming(Article 110(1) of the Financial Regulation) Repealed
245. 167Content of calls for proposals(Article 110(1) of the Financial Regulation) Repealed
246. 168Exceptions to calls for proposals(Article 110(1) of the Financial Regulation) Repealed
247. 169Ex post publication(Article 110(2) of the Financial Regulation) Repealed
248. 169aInformation for applicants(Article 110 of the Financial Regulation) Repealed
249. 170Joint financing(Article 111 of the Financial Regulation) Repealed
250. 171Retroactive effect for management of humanitarian aid and crisis situations(Article 112 of the Financial Regulation) Repealed
251. 172External co-financing(Article 113 of the Financial Regulation) Repealed
252. 172aEligible costs(Article 113 of the Financial Regulation) Repealed
253. 172bPrinciple of gradual decrease of operating grants(Article 113(2) of the Financial Regulation) Repealed
254. 172cFinancing applications(Article 114 of the Financial Regulation) Repealed
255. Chapter 3: Award procedure Repealed
256. 173Financing applications(Article 114 of the Financial Regulation) Repealed
257. 174Evidence of non-exclusion(Article 114 of the Financial Regulation) Repealed
258. 174aApplicants without legal personality(Article 114 of the Financial Regulation) Repealed
259. 175Financial and administrative penalties(Article 114 of the Financial Regulation) Repealed
260. 175aEligibility criteria(Article 114 of the Financial Regulation) Repealed
261. 175bVery low value grants(Article 114(3) of the Financial Regulation) Repealed
262. 176Selection criteria(Article 115(1) of the Financial Regulation) Repealed
263. 177Award criteria(Article 115(2) of the Financial Regulation) Repealed
264. 178Evaluation of applications and award(Article 116 of the Financial Regulation) Repealed
265. 179Information for applicants(Article 116 of the Financial Regulation) Repealed
266. Chapter 4: Payment and control Repealed
267. 180Supporting documents for requests for payments(Article 117 of the Financial Regulation) Repealed
268. 180aForms of grants(Article 108a of the Financial Regulation) Repealed
269. 181Lump sums and flat-rate financing(Article 108a of the Financial Regulation) Repealed
270. 182Advance guarantee(Article 118 of the Financial Regulation) Repealed
271. 183Suspension and reduction of grants(Article 119 of the Financial Regulation) Repealed
272. Chapter 5: Implementation Repealed
273. 184Implementation contracts(Article 120 of the Financial Regulation) Repealed
274. 184aFinancial support to third parties(Article 120(2) of the Financial Regulation) Repealed
275. Title VII: PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
276. Chapter 1: Presentation of the accounts Repealed
277. 185Report on budgetary and financial management during the year(Article 122 of the Financial Regulation) Repealed
278. 186Exception to the accounting principles(Article 124 of the Financial Regulation) Repealed
279. 187Going-concern principle(Article 124 of the Financial Regulation) Repealed
280. 188Principle of prudence(Article 124 of the Financial Regulation) Repealed
281. 189Principle of consistent accounting methods(Article 124 of the Financial Regulation) Repealed
282. 190Principle of comparability of information(Article 124 of the Financial Regulation) Repealed
283. 191Materiality principle(Article 124 of the Financial Regulation) Repealed
284. 192No-netting principle(Article 124 of the Financial Regulation) Repealed
285. 193Principle of reality over appearance(Article 124 of the Financial Regulation) Repealed
286. 194Accrual-based accounting principle(Article 125 of the Financial Regulation) Repealed
287. 195Valuation of assets and liabilities(Article 125 of the Financial Regulation) Repealed
288. 196Provisions(Article 125 of the Financial Regulation) Repealed
289. 197Structure of the balance sheet(Article 126 of the Financial Regulation) Repealed
290. 198Presentation of the balance sheet(Article 126 of the Financial Regulation) Repealed
291. 199Economic outturn account(Article 126 of the Financial Regulation) Repealed
292. 200Presentation of the economic outturn account(Article 126 of the Financial Regulation) Repealed
293. 201Cash flow table(Article 126 of the Financial Regulation) Repealed
294. 202Cash flow classification(Article 126 of the Financial Regulation) Repealed
295. 203Annex to the financial statements(Article 126 of the Financial Regulation) Repealed
296. 204Explanatory notes(Article 126 of the Financial Regulation) Repealed
297. 205Budgetary outturn account(Article 127 of the Financial Regulation) Repealed
298. 206Annex to the budgetary outturn account(Article 127 of the Financial Regulation) Repealed
299. Chapter 2: (Chapter 3 of the Financial Regulation) Repealed
300. Organisation of the accounts Repealed
301. 207Organisation of the accounts(Article 132 of the Financial Regulation) Repealed
302. 208Computerised systems(Article 132 of the Financial Regulation) Repealed
303. Accounting ledgers Repealed
304. 209Accounting ledgers(Article 135 of the Financial Regulation) Repealed
305. 210Trial balance(Article 135 of the Financial Regulation) Repealed
306. 211Accounting reconciliations(Article 135 of the Financial Regulation) Repealed
307. Chart of accounts Repealed
308. 212Chart of accounts(Article 135 of the Financial Regulation) Repealed
309. Registration Repealed
310. 213Entries in the accounts(Article 135 of the Financial Regulation) Repealed
311. 214Accounting records(Article 135 of the Financial Regulation) Repealed
312. 215Supporting documents(Article 135 of the Financial Regulation) Repealed
313. 216Recording in the journal(Article 135 of the Financial Regulation) Repealed
314. 217Validation of entries(Article 135 of the Financial Regulation) Repealed
315. Reconciliation and verification Repealed
316. 218Reconciliation of accounts(Article 135 of the Financial Regulation) Repealed
317. Budget accounts Repealed
318. 219Content and keeping of budget accounts(Article 137 of the Financial Regulation) Repealed
319. Chapter 3: (Chapter 4 of the Financial Regulation) Repealed
320. 220Property inventories(Article 138 of the Financial Regulation) Repealed
321. 221Safeguarding property(Article 138 of the Financial Regulation) Repealed
322. 222Entry of items in the inventory(Article 138 of the Financial Regulation) Repealed
323. 223Content of the inventory for each item(Article 138 of the Financial Regulation) Repealed
324. 224Inventory checks(Article 138 of the Financial Regulation) Repealed
325. 225Resale of property(Article 138 of the Financial Regulation) Repealed
326. 226Procedure for sale of fixed assets(Article 138 of the Financial Regulation) Repealed
327. 227Procedure for disposing of fixed assets(Article 138 of the Financial Regulation) Repealed
328. Part TWO: SPECIAL PROVISIONS Repealed
329. Title I: (TITLE II OF PART II OF THE FINANCIAL REGULATION)
330. 228Repayment of payments on account(Article 157 of the Financial Regulation) Repealed
331. Title II: (TITLE III OF THE FINANCIAL REGULATION)
332. 229Types of operations(Article 160 of the Financial Regulation) Repealed
333. 230Rules applicable to the JRC(Article 161 of the Financial Regulation) Repealed
334. Title III: (TITLE IV OF THE FINANCIAL REGULATION)
335. Chapter I: GENERAL PROVISIONS Repealed
336. 231Actions which may be financed(Article 162 of the Financial Regulation) Repealed
337. Chapter 2: Implementation of actions Repealed
338. 232Financing agreement in decentralised management(Article 166 of the Financial Regulation) Repealed
339. 233Special loans(Article 166 of the Financial Regulation) Repealed
340. 233aAutomatic decommitment of split commitments used in multi-annual programmes(Article 166(3) of the Financial Regulation) Repealed
341. 234Bank accounts(Article 166 of the Financial Regulation) Repealed
342. Chapter 3: Procurement Repealed
343. 235Renting of buildings(Article 167 of the Financial Regulation) Repealed
344. 236Definitions(Article 167 of the Financial Regulation) Repealed
345. 237Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 167(1)(a) and (b) of the Financial Regulation) Repealed
346. 238Procurement by the contracting authorities referred to in Article 167(1)( c) of the Financial Regulation(Article 167(1)( c) of the Financial Regulation) Repealed
347. 239Advertising and non-discrimination(Articles 167 and 168 of the Financial Regulation) Repealed
348. 240Advertising(Article 167 of the Financial Regulation) Repealed
349. 241Thresholds and procedures for awarding service contracts(Article 167 of the Financial Regulation) Repealed
350. 242Use of the negotiated procedure for service contracts(Article 167 of the Financial Regulation) Repealed
351. 243Thresholds and procedures for awarding supply contracts(Article 167 of the Financial Regulation) Repealed
352. 244Use of the negotiated procedure for supply contracts(Article 167 of the Financial Regulation) Repealed
353. 245Thresholds and procedures for awarding works contracts(Article 167 of the Financial Regulation) Repealed
354. 246Use of the negotiated procedure for works contracts(Article 167 of the Financial Regulation) Repealed
355. 247Use of the negotiated procedure for buildings contracts(Article 167 of the Financial Regulation) Repealed
356. 248Choice of procurement procedure for mixed contracts(Article 167 of the Financial Regulation) Repealed
357. 249Tender documents(Article 167 of the Financial Regulation) Repealed
358. 250Guarantees(Articles 102 and 167 of the Financial Regulation) Repealed
359. 251Time limits for procedures(Article 167 of the Financial Regulation) Repealed
360. 252Evaluation committee(Article 167 of the Financial Regulation) Repealed
361. Chapter 4: Grants Repealed
362. 253Financing in full(Article 169 of the Financial Regulation) Repealed
363. Chapter 5: Imprest accounts and inventories Repealed
364. 254Creation of imprest accounts(Article 63 of the Financial Regulation) Repealed
365. 255Persons empowered to administer accounts(Article 62 of the Financial Regulation) Repealed
366. 256Inventory and advertising of sales(Article 138 of the Financial Regulation) Repealed
367. Title IV: (TITLE V OF THE FINANCIAL REGULATION)
368. 257Scope(Article 171 of the Financial Regulation) Repealed
369. 258Delegations by the institutions to interinstitutional European offices(Articles 171 and 174a of the Financial Regulation) Repealed
370. 258aSpecific rules for the Office for Official Publications(Articles 171 and 174a of the Financial Regulation) Repealed
371. 259Delegation of certain tasks by the accounting officer(Article 172 of the Financial Regulation) Repealed
372. 260Treasury — bank accounts(Article 172 of the Financial Regulation) Repealed
373. 261Implementing rules(Article 175(1) of the Financial Regulation) Repealed
374. Title V: (TITLE VI OF THE FINANCIAL REGULATION)
375. 262Scope(Article 177 of the Financial Regulation) Repealed
376. 263Buildings(Article 179(3) of the Financial Regulation) Repealed
377. 264Rent guarantees(Article 177 of the Financial Regulation) Repealed
378. 265Advances to staff and members of the institutions(Article 177 of the Financial Regulation) Repealed
379. Title VI: (TITLE VII OF PART II OF THE FINANCIAL REGULATION)
380. 265aExternal experts(Article 179a of the Financial Regulation) Repealed
381. Part THREE: TRANSITIONAL AND FINAL PROVISIONS Repealed
382. Title I: TRANSITIONAL PROVISIONS
383. 266Transfers of research appropriations(Article 160 of the Financial Regulation) Repealed
384. 267Liquidation of the guarantee account Repealed
385. 268Conversion into euro of commitments or estimates of amounts receivable from before 1 January 2003(Article 16 of the Financial Regulation) Repealed
386. 269Decentralised management of pre-accession aid(Article 53c of the Financial Regulation) Repealed
387. Title II: FINAL PROVISIONS
388. 270Bodies referred to in Article 185 of the Financial Regulation(Article 185 of the Financial Regulation) Repealed
389. 271Updating of thresholds and amounts Repealed
390. 272Repeal Repealed
391. 273Entry into force Repealed
392. Signature