# 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(EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed) EU Regulation No 2342/2002 · adopted 23 December 2002 Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the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(EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed) ## Introductory text Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council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(EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part ONE: COMMON PROVISIONS ### Title I: SUBJECT ## 1 Subject(Article 1 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Legislative acts concerning the implementation of the budget(Articles 2 and 49 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title II: BUDGETARY PRINCIPLES ### Chapter 1: Principles of unity and budget accuracy ## 3 Scope of pre-financing(Article 5a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Recovery of interest yielded by pre-financing(Article 5a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4a Accounting for interest yielded on pre-financing(Article 5a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Principle of annuality ## 5 Appropriations for the financial year(Article 8(3) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Carryover of appropriations(Article 9(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6a Provisional twelfths(Article 13(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: (Chapter 4 of the Financial Regulation) ## 7 Rate of conversion between the euro and other currencies(Article 16 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Rate to be used for conversion between the euro and other currencies(Article 16 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Information on cash transfers by the Commission between different currencies(Article 16 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: (Chapter 5 of the Financial Regulation) ## 10 Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 18 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Contributions from Member States to research programmes(Article 18(1)(a) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Assigned revenue resulting from the participation of EFTA States in certain Community programmes(Article 18(1)(d) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 18(1)(b) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13a Charges entailed by acceptance of donations to the Communities(Article 19(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Passing for payment of the net amount(Article 20(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Accounts for recoverable taxes(Article 20(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: (Chapter 6 of the Financial Regulation) ## 16 Transfer procedures(Article 22(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 22 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17a Rules concerning the calculation of percentages of transfers of the Commission(Article 23 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Administrative expenditure(Article 23 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Grounds for requests for transfers of appropriations(Articles 22 and 23 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Grounds for requests for transfers from the emergency aid reserve(Article 26 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: (Chapter 7 of the Financial Regulation) ## 21 Evaluation(Article 27 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Financial statement(Article 28 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22a Effective and efficient internal control(Article 28a(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 7: (Chapter 8 of the Financial Regulation) ## 23 Provisional publication of the budget(Article 29 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title III: ESTABLISHMENT AND STRUCTURE OF THE BUDGET ### Chapter 1: Establishment of the budget ## 24 General introduction to the preliminary draft budget(Article 33 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Working documents in support of the preliminary draft budget(Articles 30 and 33 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Preliminary draft amending budgets(Article 37(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Structure and presentation of the budget ## 27 Administrative appropriations(Article 41 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Actual expenditure in the last financial year for which the accounts have been closed(Article 46(1)(e) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29 Budget remarks(Article 46(1)(g) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Establishment plan(Article 46(1)(3)(a) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title IV: IMPLEMENTATION OF THE BUDGET ### Chapter 1: General provisions ## 31 Possible forms of basic acts(Article 49(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Maximum amounts for pilot schemes and preparatory actions(Article 49(6)(a) and (b) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32a Preparatory measures in the field of the Common Foreign and Security Policy(Article 49(6)(c) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Specific powers of the Commission under the Treaties(Article 49(6)(d) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Definition of a conflict of interests(Article 52(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Methods of implementation ### Section 1: General provisions ## 35 Checks to be carried out by the Commission(Articles 53d, 54(2)(c) and 56 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35a Measures to promote best practices(Article 53b of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Special provisions ## 36 Direct centralised management(Article 53a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 Exercise of powers delegated to executive agencies(Articles 54(2)(a) and 55(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Eligibility 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 Designation of national or international public sector bodies or private law entities with a public service mission(Article 54(2)(c) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39a Persons 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 Compliance with the procurement rules(Article 57 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Detailed arrangements for indirect centralised management(Articles 54(2)(b), (c) and (d) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Clearance-of-accounts procedures in decentralised or shared management(Articles 53b and 53c of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42a Summary of audits and declarations(Article 53b(3) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43 Joint management(Articles 53d, 108a and 165 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43a Information on transfers of personal data for audit purposes(Article 48 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Financial actors ### Section 1: Rights and obligations of the financial actors ## 44 Rights and obligations of the financial actors(Article 58 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Authorising officer ## 45 Assistance for authorising officers by delegation and subdelegation(Article 59 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 Internal provisions governing delegations(Article 59 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 Segregation of duties of initiation and verification of an operation(Article 60(4) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 48 Management and internal control procedures(Article 60(4) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 Keeping of supporting documents by authorising officers(Article 60(4) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 50 Code of professional standards(Article 60(5) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 51 Failure of the authorising officer by delegation to take action(Article 60(6) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 52 Ex post verification and annual activity report(Article 60(7) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 53 Transmission of financial and management information to the accounting officer(Article 60 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 54 Report on negotiated procedures(Article 60 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Accounting officer ## 55 Appointment of the accounting officer(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 56 Termination of duties of the accounting officer(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 57 Opinion on accounting and inventory systems(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 58 Treasury management(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 59 Management of bank accounts(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 60 Signatures on accounts(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 61 Management of account balances(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 62 Transfers and conversion operations(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 63 Methods of payment(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 64 Legal Entities File(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 65 Keeping of supporting documents by the accounting officer(Article 61 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Imprest administrator ## 66 Conditions of use of imprest accounts(Article 63 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 67 Conditions governing creation and payment(Article 63 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 68 Choice of imprest administrators(Article 63 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 69 Endowment of imprest accounts(Article 63 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 70 Checks by authorising officers and accounting officers(Article 63 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 71 Procurement procedure(Article 63 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Liability of the financial actors ### Section 1: General rules ## 72 Bodies responsible in matters of fraud(Articles 60(6) and 65(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Rules applicable to authorising officers by delegation and subdelegation ## 73 Confirmation of instructions(Article 66(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 74 Financial irregularities(Articles 60(6) and 66(4) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 75 Financial irregularities panel(Articles 60(6) and 66(4) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Revenue operations ### Section 1: Own resources ## 76 Rules applying to own resources(Article 69 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Estimate of amounts receivable ## 77 Estimate of amounts receivable(Article 70 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Establishment of amounts receivable ## 78 Procedure(Article 71 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 79 Establishment of amounts receivable(Article 71 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 80 Supporting documents for the establishment of amounts receivable(Article 71 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Authorisation of recovery ## 81 Establishment of the recovery order(Article 72 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 5: Recovery ## 82 Collection formalities(Article 73 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 83 Recovery by offsetting(Article 73 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 84 Recovery procedure failing voluntary payment(Articles 72 and 73 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 85 Additional time for payment(Article 73 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 85a Recovery of fines, periodic penalty payments and other penalties(Articles 73 and 74 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 85b Rules for limitation periods(Article 73a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 86 Default interest(Article 71(4) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 87 Waiving of recovery of an established amount receivable(Article 73 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88 Cancellation of an established amount receivable(Article 73 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 89 Technical and accounting adjustment of an established amount receivable(Article 73 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: Expenditure operations ## 90 Financing decision(Article 75 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 1: Commitment of expenditure ## 91 Global and provisional commitments(Article 76(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 92 Adoption of a global commitment(Article 76 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 93 Decommitment failing payment within three years(Article 77 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 94 Single signature(Article 76 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 95 Registration of individual legal commitments(Article 77 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 96 Administrative expenditure covered by provisional commitments(Article 76 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Validation of expenditure ## 97 Validation and ‘passing for payment’(Article 79 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 98 Passing for payment of procurement contracts(Article 79 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 99 Passing for payment of grants(Article 79 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 100 Passing for payment of staff expenditure(Article 79 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 101 Material form of ‘passed for payment’(Article 79 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Authorisation of payments ## 102 Checks on payments by the authorising officer(Article 80 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 103 Mandatory details on payment orders and transmission to the accounting officer(Article 80 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Payment of expenditure ## 104 Supporting documents(Article 81 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 105 Booking of pre-financing and interim payments(Article 81 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 5: Time limits for expenditure operations ## 106 Payment time limits and default interest(Article 83 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 7: IT Systems ## 107 Description of IT systems(Article 84 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 108 Periodical save(Article 84 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 8: Internal auditor ## 109 Appointment of the internal auditor(Article 85 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 110 Operating resources(Article 86 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 111 Work programme(Article 86 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 112 Reports of the internal auditor(Article 86 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 113 Independence(Article 87 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 114 Liability of the internal auditor(Article 87 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 115 Action before the Court of Justice of the European Communities(Article 87 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title V: PROCUREMENT ### Chapter 1: General provisions ### Section 1: Scope and award principles ## 116 Definitions and scope(Article 88 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 117 Framework contracts and specific contracts(Article 88 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Publication ## 118 Advertising 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 119 Advertising 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 120 Publication of notices(Article 90 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 121 Other forms of advertising(Article 90 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Procurement procedures ## 122 Types of procurement procedure(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 123 Number of candidates in restricted or negotiated procedures(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 124 Arrangements for negotiated procedures(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 125 Contests(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 125a Dynamic purchasing system(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 125b Competitive dialogue(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 125c Joint procurement procedure with a Member State(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 126 Use of a negotiated procedure without prior publication of a contract notice(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 127 Use of a negotiated procedure after prior publication of a contract notice(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 128 Restricted procedure involving a call for expressions of interest(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 129 Lowvalue contracts(Article 91 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 130 Documents relating to the invitation to tender(Article 92 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 131 Technical specifications(Article 92 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 132 Price revision(Article 92 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 133 Illegal activities giving rise to exclusion(Article 93 and 114 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 133a Application of exclusion criteria and duration of exclusion(Articles 93, 94, 95 and 96 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 134 Evidence(Articles 93 and 94 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 134a Central database(Article 95 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 134b Administrative and financial penalties(Articles 96 and 114 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 135 Selection criteria(Article 97(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 136 Economic and financial capacity(Article 97(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 137 Technical and professional capacity(Article 97(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 138 Award arrangements and criteria(Article 97(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 138a Use of electronic auctions(Article 97(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 139 Abnormally low tenders(Article 97(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 140 Time limits for receipt of tenders and requests to participate(Article 98(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 141 Time allowed for access to invitation to tender documents(Article 98(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 142 Time limits in urgent cases(Article 98(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 143 Methods of communication(Article 98(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 144 Tender guarantees(Article 98(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 145 Opening of tenders and requests to participate(Article 98(3) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 146 Committee for the evaluation of tenders and requests to participate(Article 98(4) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 147 Results of the evaluation(Article 99 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 148 Contacts between contracting authorities and tenderers(Article 99 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 149 Information for candidates and tenderers(Articles 100(2), 101 and 105 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 149a Signature of the contract(Articles 100 and 105 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Guarantees and control ## 150 Advance guarantee(Article 102 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 151 Performance guarantee(Article 102 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 152 Guarantee for pre-financing(Article 102 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 153 Suspension in the event of errors or irregularities(Article 103 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Provisions applicable to contracts awarded by the Community institutions on their own account ## 154 Identification of the appropriate level for the calculation of thresholds(Articles 104 and 105 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 155 Separate contracts and contracts with lots(Articles 91 and 105 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 156 Arrangements for estimating the value of certain contracts(Article 105 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 157 Thresholds for pre-information notices(Article 105 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 158 Thresholds for application of the procedures under Directive 2004/18/EC(Article 105 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 158a Standstill period before signature of the contract(Article 105 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 159 Evidence of access to the market(Articles 106 and 107 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title VI: GRANTS ### Chapter 1: Scope ## 160 Scope(Article 108 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 160a Subscriptions(Article 108 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 160b Participations(Article 108 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 160c Specific rules(Article 108(3) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 160d Prizes(Article 109(3)(b) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 160e Agreement and decision for grants(Article 108(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 160f Expenditure on the members of the institutions(Article 108(2)(a) of the Financial Regulation ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 161 Actions which may receive grants(Article 108 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 162 Bodies pursuing an aim of general European interest(Article 108 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 163 Partnerships(Article 108 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 164 Content of grant agreements(Article 108 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Award principles ## 165 No-profit rule(Article 109(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 165a Co-financing principle(Article 109 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 166 Annual programming(Article 110(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 167 Content of calls for proposals(Article 110(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 168 Exceptions to calls for proposals(Article 110(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 169 Ex post publication(Article 110(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 169a Information for applicants(Article 110 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 170 Joint financing(Article 111 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 171 Retroactive effect for management of humanitarian aid and crisis situations(Article 112 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 172 External co-financing(Article 113 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 172a Eligible costs(Article 113 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 172b Principle of gradual decrease of operating grants(Article 113(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 172c Financing applications(Article 114 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Award procedure ## 173 Financing applications(Article 114 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 174 Evidence of non-exclusion(Article 114 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 174a Applicants without legal personality(Article 114 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 175 Financial and administrative penalties(Article 114 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 175a Eligibility criteria(Article 114 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 175b Very low value grants(Article 114(3) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 176 Selection criteria(Article 115(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 177 Award criteria(Article 115(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 178 Evaluation of applications and award(Article 116 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 179 Information for applicants(Article 116 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Payment and control ## 180 Supporting documents for requests for payments(Article 117 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 180a Forms of grants(Article 108a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 181 Lump sums and flat-rate financing(Article 108a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 182 Advance guarantee(Article 118 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 183 Suspension and reduction of grants(Article 119 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Implementation ## 184 Implementation contracts(Article 120 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 184a Financial support to third parties(Article 120(2) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title VII: PRESENTATION OF THE ACCOUNTS AND ACCOUNTING ### Chapter 1: Presentation of the accounts ## 185 Report on budgetary and financial management during the year(Article 122 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 186 Exception to the accounting principles(Article 124 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 187 Going-concern principle(Article 124 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 188 Principle of prudence(Article 124 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 189 Principle of consistent accounting methods(Article 124 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 190 Principle of comparability of information(Article 124 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 191 Materiality principle(Article 124 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 192 No-netting principle(Article 124 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 193 Principle of reality over appearance(Article 124 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 194 Accrual-based accounting principle(Article 125 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 195 Valuation of assets and liabilities(Article 125 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 196 Provisions(Article 125 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 197 Structure of the balance sheet(Article 126 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 198 Presentation of the balance sheet(Article 126 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 199 Economic outturn account(Article 126 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 200 Presentation of the economic outturn account(Article 126 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 201 Cash flow table(Article 126 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 202 Cash flow classification(Article 126 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 203 Annex to the financial statements(Article 126 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204 Explanatory notes(Article 126 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 205 Budgetary outturn account(Article 127 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 206 Annex to the budgetary outturn account(Article 127 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: (Chapter 3 of the Financial Regulation) ### Section 1: Organisation of the accounts ## 207 Organisation of the accounts(Article 132 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 208 Computerised systems(Article 132 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Accounting ledgers ## 209 Accounting ledgers(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 210 Trial balance(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 211 Accounting reconciliations(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Chart of accounts ## 212 Chart of accounts(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Registration ## 213 Entries in the accounts(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 214 Accounting records(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 215 Supporting documents(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 216 Recording in the journal(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 217 Validation of entries(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 5: Reconciliation and verification ## 218 Reconciliation of accounts(Article 135 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 6: Budget accounts ## 219 Content and keeping of budget accounts(Article 137 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: (Chapter 4 of the Financial Regulation) ## 220 Property inventories(Article 138 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 221 Safeguarding property(Article 138 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 222 Entry of items in the inventory(Article 138 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 223 Content of the inventory for each item(Article 138 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 224 Inventory checks(Article 138 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 225 Resale of property(Article 138 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 226 Procedure for sale of fixed assets(Article 138 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 227 Procedure for disposing of fixed assets(Article 138 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part TWO: SPECIAL PROVISIONS ### Title I: (TITLE II OF PART II OF THE FINANCIAL REGULATION) ## 228 Repayment of payments on account(Article 157 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title II: (TITLE III OF THE FINANCIAL REGULATION) ## 229 Types of operations(Article 160 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 230 Rules applicable to the JRC(Article 161 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title III: (TITLE IV OF THE FINANCIAL REGULATION) ### Chapter I: GENERAL PROVISIONS ## 231 Actions which may be financed(Article 162 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Implementation of actions ## 232 Financing agreement in decentralised management(Article 166 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 233 Special loans(Article 166 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 233a Automatic decommitment of split commitments used in multi-annual programmes(Article 166(3) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 234 Bank accounts(Article 166 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Procurement ## 235 Renting of buildings(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 236 Definitions(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 237 Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 167(1)(a) and (b) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 238 Procurement by the contracting authorities referred to in Article 167(1)( c) of the Financial Regulation(Article 167(1)( c) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 239 Advertising and non-discrimination(Articles 167 and 168 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 240 Advertising(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 241 Thresholds and procedures for awarding service contracts(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 242 Use of the negotiated procedure for service contracts(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 243 Thresholds and procedures for awarding supply contracts(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 244 Use of the negotiated procedure for supply contracts(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 245 Thresholds and procedures for awarding works contracts(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 246 Use of the negotiated procedure for works contracts(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 247 Use of the negotiated procedure for buildings contracts(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 248 Choice of procurement procedure for mixed contracts(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 249 Tender documents(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 250 Guarantees(Articles 102 and 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 251 Time limits for procedures(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 252 Evaluation committee(Article 167 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Grants ## 253 Financing in full(Article 169 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Imprest accounts and inventories ## 254 Creation of imprest accounts(Article 63 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 255 Persons empowered to administer accounts(Article 62 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 256 Inventory and advertising of sales(Article 138 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title IV: (TITLE V OF THE FINANCIAL REGULATION) ## 257 Scope(Article 171 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 258 Delegations by the institutions to interinstitutional European offices(Articles 171 and 174a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 258a Specific rules for the Office for Official Publications(Articles 171 and 174a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 259 Delegation of certain tasks by the accounting officer(Article 172 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 260 Treasury — bank accounts(Article 172 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 261 Implementing rules(Article 175(1) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title V: (TITLE VI OF THE FINANCIAL REGULATION) ## 262 Scope(Article 177 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 263 Buildings(Article 179(3) of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 264 Rent guarantees(Article 177 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 265 Advances to staff and members of the institutions(Article 177 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title VI: (TITLE VII OF PART II OF THE FINANCIAL REGULATION) ## 265a External experts(Article 179a of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part THREE: TRANSITIONAL AND FINAL PROVISIONS ### Title I: TRANSITIONAL PROVISIONS ## 266 Transfers of research appropriations(Article 160 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 267 Liquidation of the guarantee account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 268 Conversion into euro of commitments or estimates of amounts receivable from before 1 January 2003(Article 16 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 269 Decentralised management of pre-accession aid(Article 53c of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title II: FINAL PROVISIONS ## 270 Bodies referred to in Article 185 of the Financial Regulation(Article 185 of the Financial Regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 271 Updating of thresholds and amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 272 Repeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 273 Entry into force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/2002/2342 (the official version) Page: https://openlegislation.uk/eu-regulation-2002-2342 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.