{
  "url": "https://openlegislation.uk/eu-regulation-2002-2343",
  "json_url": "https://openlegislation.uk/eu-regulation-2002-2343.json",
  "id": "eur/2002/2343",
  "title": "Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed)",
  "short_title": "Regulation (EC, Euratom) No 2343/2002 on the framework Financial Regulation for the bodies referred to in…",
  "long_title": "Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed)",
  "citation": "EU Regulation No 2343/2002",
  "type": "eur",
  "year": "2002",
  "number": "2343",
  "version": "current",
  "date": "2002-12-23",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/I",
      "kind": "title",
      "number": "I",
      "heading": "SUBJECT MATTER",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "title/II",
      "kind": "title",
      "number": "II",
      "heading": "BUDGETARY PRINCIPLES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "title/II/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Principles of unity and of budget accuracy",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/1"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/1"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/1"
    },
    {
      "path": "title/II/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Principle of annuality",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "title/II/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Principle of equilibrium",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/3"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/3"
    },
    {
      "path": "title/II/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Principle of unit of account",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/4"
    },
    {
      "path": "title/II/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Principle of universality",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/5"
    },
    {
      "path": "title/II/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Principle of specification",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/6"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/6"
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/6"
    },
    {
      "path": "title/II/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Principle of sound financial management",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/7"
    },
    {
      "path": "article/25a",
      "kind": "article",
      "number": "25a",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-25a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/7"
    },
    {
      "path": "title/II/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Principle of transparency",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/8"
    },
    {
      "path": "title/III",
      "kind": "title",
      "number": "III",
      "heading": "ESTABLISHMENT AND STRUCTURE OF THE BUDGET",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "title/III/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Establishment of the budget",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III"
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1"
    },
    {
      "path": "article/28",
      "kind": "article",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1"
    },
    {
      "path": "title/III/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Structure and presentation of the budget",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III"
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/2"
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/2"
    },
    {
      "path": "article/31",
      "kind": "article",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/2"
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/2"
    },
    {
      "path": "title/IV",
      "kind": "title",
      "number": "IV",
      "heading": "IMPLEMENTATION OF THE BUDGET",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "title/IV/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "General provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "article/33",
      "kind": "article",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/1"
    },
    {
      "path": "article/34",
      "kind": "article",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/1"
    },
    {
      "path": "article/35",
      "kind": "article",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/1"
    },
    {
      "path": "article/36",
      "kind": "article",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/1"
    },
    {
      "path": "title/IV/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Financial actors",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "title/IV/chapter/2/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Principle of segregation of duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2"
    },
    {
      "path": "article/37",
      "kind": "article",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/1"
    },
    {
      "path": "title/IV/chapter/2/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Authorising officer",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2"
    },
    {
      "path": "article/38",
      "kind": "article",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
    },
    {
      "path": "article/39",
      "kind": "article",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
    },
    {
      "path": "article/40",
      "kind": "article",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
    },
    {
      "path": "article/41",
      "kind": "article",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
    },
    {
      "path": "article/42",
      "kind": "article",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
    },
    {
      "path": "title/IV/chapter/2/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Accounting officer",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2"
    },
    {
      "path": "article/43",
      "kind": "article",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/3"
    },
    {
      "path": "title/IV/chapter/2/section/4",
      "kind": "section",
      "number": "4",
      "heading": "Imprest administrator",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2"
    },
    {
      "path": "article/44",
      "kind": "article",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/4"
    },
    {
      "path": "title/IV/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Liability of the financial actors",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "title/IV/chapter/3/section/1",
      "kind": "section",
      "number": "1",
      "heading": "General rules",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3"
    },
    {
      "path": "article/45",
      "kind": "article",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3/section/1"
    },
    {
      "path": "article/46",
      "kind": "article",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3/section/1"
    },
    {
      "path": "title/IV/chapter/3/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Rules applicable to the authorising officer and authorising officers by delegation or subdelegation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3"
    },
    {
      "path": "article/47",
      "kind": "article",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3/section/2"
    },
    {
      "path": "title/IV/chapter/3/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Rules applicable to accounting officers and imprest administrators",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3"
    },
    {
      "path": "article/48",
      "kind": "article",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3/section/3"
    },
    {
      "path": "article/49",
      "kind": "article",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3/section/3"
    },
    {
      "path": "title/IV/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Revenue operations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "title/IV/chapter/4/section/1",
      "kind": "section",
      "number": "1",
      "heading": "General provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4"
    },
    {
      "path": "article/50",
      "kind": "article",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/1"
    },
    {
      "path": "article/51",
      "kind": "article",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/1"
    },
    {
      "path": "title/IV/chapter/4/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Estimate of amounts receivable",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4"
    },
    {
      "path": "article/52",
      "kind": "article",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/2"
    },
    {
      "path": "title/IV/chapter/4/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Establishment of amounts receivable",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4"
    },
    {
      "path": "article/53",
      "kind": "article",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/3"
    },
    {
      "path": "title/IV/chapter/4/section/4",
      "kind": "section",
      "number": "4",
      "heading": "Authorisation of recovery",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4"
    },
    {
      "path": "article/54",
      "kind": "article",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/4"
    },
    {
      "path": "title/IV/chapter/4/section/5",
      "kind": "section",
      "number": "5",
      "heading": "Recovery",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4"
    },
    {
      "path": "article/55",
      "kind": "article",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/5"
    },
    {
      "path": "article/56",
      "kind": "article",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-56",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/5"
    },
    {
      "path": "article/57",
      "kind": "article",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-57",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/5"
    },
    {
      "path": "article/58",
      "kind": "article",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/5"
    },
    {
      "path": "article/58a",
      "kind": "article",
      "number": "58a",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-58a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/5"
    },
    {
      "path": "article/58b",
      "kind": "article",
      "number": "58b",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-58b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/5"
    },
    {
      "path": "title/IV/chapter/4/section/6",
      "kind": "section",
      "number": "6",
      "heading": "Specific provisions applicable to fees and charges",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4"
    },
    {
      "path": "article/59",
      "kind": "article",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-59",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4/section/6"
    },
    {
      "path": "title/IV/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Expenditure operations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "article/60",
      "kind": "article",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-60",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "title/IV/chapter/5/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Commitment of expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "article/61",
      "kind": "article",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5/section/1"
    },
    {
      "path": "article/62",
      "kind": "article",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-62",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5/section/1"
    },
    {
      "path": "article/63",
      "kind": "article",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5/section/1"
    },
    {
      "path": "title/IV/chapter/5/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Validation of expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "article/64",
      "kind": "article",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-64",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5/section/2"
    },
    {
      "path": "article/65",
      "kind": "article",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-65",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5/section/2"
    },
    {
      "path": "title/IV/chapter/5/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Authorisation of expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "article/66",
      "kind": "article",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-66",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5/section/3"
    },
    {
      "path": "title/IV/chapter/5/section/4",
      "kind": "section",
      "number": "4",
      "heading": "Payment of expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "article/67",
      "kind": "article",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-67",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5/section/4"
    },
    {
      "path": "article/68",
      "kind": "article",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-68",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5/section/4"
    },
    {
      "path": "title/IV/chapter/5/section/5",
      "kind": "section",
      "number": "5",
      "heading": "Time limits for expenditure operations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "article/69",
      "kind": "article",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-69",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5/section/5"
    },
    {
      "path": "title/IV/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "IT systems",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "article/70",
      "kind": "article",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-70",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/6"
    },
    {
      "path": "title/IV/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Internal auditor",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "article/71",
      "kind": "article",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-71",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/7"
    },
    {
      "path": "article/72",
      "kind": "article",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-72",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/7"
    },
    {
      "path": "article/73",
      "kind": "article",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-73",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/7"
    },
    {
      "path": "title/V",
      "kind": "title",
      "number": "V",
      "heading": "PROCUREMENT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/74",
      "kind": "article",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-74",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "title/VA",
      "kind": "title",
      "number": "VA",
      "heading": "PROJECTS WITH SIGNIFICANT BUDGET IMPLICATIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/74a",
      "kind": "article",
      "number": "74a",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-74a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VA"
    },
    {
      "path": "title/VB",
      "kind": "title",
      "number": "VB",
      "heading": "EXPERTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/74b",
      "kind": "article",
      "number": "74b",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-74b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VB"
    },
    {
      "path": "title/VI",
      "kind": "title",
      "number": "VI",
      "heading": "GRANTS AWARDED BY THE COMMUNITY BODY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/75",
      "kind": "article",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-75",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI"
    },
    {
      "path": "title/VII",
      "kind": "title",
      "number": "VII",
      "heading": "PRESENTATION OF THE ACCOUNTS AND ACCOUNTING",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "title/VII/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Presentation of the accounts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII"
    },
    {
      "path": "article/76",
      "kind": "article",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-76",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/77",
      "kind": "article",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-77",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/78",
      "kind": "article",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-78",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/79",
      "kind": "article",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-79",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/80",
      "kind": "article",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/81",
      "kind": "article",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-81",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/82",
      "kind": "article",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-82",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/83",
      "kind": "article",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "title/VII/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Accounting",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII"
    },
    {
      "path": "title/VII/chapter/2/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Common provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/2"
    },
    {
      "path": "article/84",
      "kind": "article",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-84",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/2/section/1"
    },
    {
      "path": "article/85",
      "kind": "article",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-85",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/2/section/1"
    },
    {
      "path": "title/VII/chapter/2/section/2",
      "kind": "section",
      "number": "2",
      "heading": "General accounts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/2"
    },
    {
      "path": "article/86",
      "kind": "article",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-86",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/2/section/2"
    },
    {
      "path": "article/87",
      "kind": "article",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/2/section/2"
    },
    {
      "path": "article/88",
      "kind": "article",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/2/section/2"
    },
    {
      "path": "title/VII/chapter/2/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Budgetary accounts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/2"
    },
    {
      "path": "article/89",
      "kind": "article",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/2/section/3"
    },
    {
      "path": "title/VII/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Property inventories",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII"
    },
    {
      "path": "article/90",
      "kind": "article",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-90",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/3"
    },
    {
      "path": "title/VIII",
      "kind": "title",
      "number": "VIII",
      "heading": "EXTERNAL AUDIT AND DISCHARGE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "title/VIII/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "External audit",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII"
    },
    {
      "path": "article/91",
      "kind": "article",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-91",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII/chapter/1"
    },
    {
      "path": "article/92",
      "kind": "article",
      "number": "92",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-92",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII/chapter/1"
    },
    {
      "path": "article/93",
      "kind": "article",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-93",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII/chapter/1"
    },
    {
      "path": "title/VIII/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Discharge",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII"
    },
    {
      "path": "article/94",
      "kind": "article",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-94",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII/chapter/2"
    },
    {
      "path": "article/95",
      "kind": "article",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-95",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII/chapter/2"
    },
    {
      "path": "article/96",
      "kind": "article",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-96",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII/chapter/2"
    },
    {
      "path": "title/IX",
      "kind": "title",
      "number": "IX",
      "heading": "TRANSITIONAL AND FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/97",
      "kind": "article",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-97",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX"
    },
    {
      "path": "article/98",
      "kind": "article",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-98",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX"
    },
    {
      "path": "article/99",
      "kind": "article",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-99",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX"
    },
    {
      "path": "article/100",
      "kind": "article",
      "number": "100",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX"
    },
    {
      "path": "article/101",
      "kind": "article",
      "number": "101",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/article-101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2002-2343/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 52,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2002-2343/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2002-2343/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2002-2343/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2002/2343",
    "retrieved_at": "2026-11-01T14:56:14.227195+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}