Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed) (revoked)

EU Regulation No 1268/2012 · Adopted 29 October 2012 · Extends to United Kingdom

Contents

1. Part ONE: COMMON PROVISIONS Repealed
2. Title I: SUBJECT MATTER Repealed
3. 1Subject matter Repealed
4. Title II: BUDGETARY PRINCIPLES Repealed
5. Chapter 1: Principles of unity and budgetary accuracy Repealed
6. 2Accounting for interest yielded on pre-financing(Article 8(4) of the Financial Regulation) Repealed
7. Chapter 2: Principle of annuality Repealed
8. 3Appropriations for the financial year(Article 11(3) of the Financial Regulation) Repealed
9. 4Cancellation and carryover of appropriations(Article 13(2) of the Financial Regulation) Repealed
10. Chapter 3: Principle of unit of account Repealed
11. 5Rate of conversion between the euro and other currencies(Article 19 of the Financial Regulation) Repealed
12. 6Rate to be used for conversion between the euro and other currencies(Article 19 of the Financial Regulation) Repealed
13. Chapter 4: Principle of universality Repealed
14. 7Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 21 of the Financial Regulation) Repealed
15. 8Contributions from Member States to research programmes(Article 21(2)(a) of the Financial Regulation) Repealed
16. 9Assigned revenue resulting from the participation of EFTA States in certain Union programmes(Article 21(2)(e) of the Financial Regulation) Repealed
17. 10Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 21(2)(c) of the Financial Regulation) Repealed
18. 11Charges entailed by acceptance of donations to the Union(Article 22 of the Financial Regulation) Repealed
19. 12Accounts for recoverable taxes(Article 23(3) of the Financial Regulation) Repealed
20. Chapter 5: Principle of specification Repealed
21. 13Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 25 of the Financial Regulation) Repealed
22. 14Rules concerning the calculation of percentages of transfers of the Commission(Article 26 of the Financial Regulation) Repealed
23. 15Administrative expenditure(Article 26 of the Financial Regulation) Repealed
24. 16Grounds for requests for transfers of appropriations(Articles 25 and 26 of the Financial Regulation) Repealed
25. 17Grounds for requests for transfers from the emergency aid reserve(Article 29 of the Financial Regulation) Repealed
26. Chapter 6: Principle of sound financial management Repealed
27. 18Evaluation(Article 30 of the Financial Regulation) Repealed
28. 19Financial statement(Article 31 of the Financial Regulation) Repealed
29. Chapter 7: Principle of transparency Repealed
30. 20Provisional publication of the budget(Article 34 of the Financial Regulation) Repealed
31. 21Publication of information on value and recipients of Union funds(Article 35 of the Financial Regulation) Repealed
32. 22Link to the publication of information on recipients of Union funds awarded under indirect management(Article 35 of the Financial Regulation) Repealed
33. Title III: ESTABLISHMENT AND STRUCTURE OF THE BUDGET Repealed
34. 23Financial programming(Article 38 of the Financial Regulation) Repealed
35. 24Draft amending budgets(Article 41(1) of the Financial Regulation) Repealed
36. 25Budget nomenclature(Article 44 of the Financial Regulation) Repealed
37. 26Actual expenditure in the last financial year for which the accounts have been closed(Article 49(1)(a)(v) of the Financial Regulation) Repealed
38. 27Budget remarks(Article 49(1)(a)(vi) of the Financial Regulation) Repealed
39. 28Establishment plan(Article 49(1)(c)(i) of the Financial Regulation) Repealed
40. Title IV: IMPLEMENTATION OF THE BUDGET Repealed
41. Chapter 1: General provisions Repealed
42. 29Information on transfers of personal data for audit purposes(Article 53 of the Financial Regulation) Repealed
43. 30Preparatory measures in the field of the common foreign and security policy(Article 54(2)(c)of the Financial Regulation) Repealed
44. 31Specific powers of the Commission under the Treaties(Article 54(2)(d) of the Financial Regulation) Repealed
45. 32Acts likely to constitute a conflict of interests and procedure(Article 57 of the Financial Regulation) Repealed
46. Chapter 2: Methods of implementation Repealed
47. General provisions Repealed
48. 33Management mode(Article 58 of the Financial Regulation) Repealed
49. Direct Management Repealed
50. 34Direct management(Article 58 (1)(a) of the Financial Regulation) Repealed
51. 35Exercise of powers delegated to executive agencies(Articles 58(1)(a) and 62 of the Financial Regulation) Repealed
52. 36Compliance with the procurement rules(Article 63 of the Financial Regulation) Repealed
53. Shared management with Member States Repealed
54. 37Specific provisions for shared management with Member States measures to promote best practices(Article 59 of the Financial Regulation) Repealed
55. Indirect management Repealed
56. 38Equivalence of systems, rules and procedures in indirect management(Article 60 of the Financial Regulation) Repealed
57. 39Ex ante assessment of rules and procedures of the entities and persons in indirect management(Article 61(1) of the Financial Regulation) Repealed
58. 40Content of the agreement entrusting budget implementation tasks to entities and persons(Articles 60(3) and 61(3) of the Financial Regulation) Repealed
59. 41Management declaration and compliance statement(Article 60(5) of the Financial Regulation) Repealed
60. 42Procedures for the examination and acceptance of the accounts and exclusion from Union financing of expenditure made in breach of applicable rules under indirect management(Article 60(6)(b) and (c) of the Financial Regulation) Repealed
61. 43Specific provisions for indirect management with international organisations(Article 58(1)(c)(ii) and Article 188 of the Financial Regulation) Repealed
62. 44Designation of public law bodies or bodies governed by private law with a public-service mission(Article 58(1)(c)(v) and (vi) of the Financial Regulation) Repealed
63. Chapter 3: Financial actors Repealed
64. Rights and obligations of the financial actors Repealed
65. 45Rights and obligations of the financial actors(Article 64 of the Financial Regulation) Repealed
66. Authorising officer Repealed
67. 46Assistance for authorising officers by delegation and subdelegation(Article 65 of the Financial Regulation) Repealed
68. 47Internal provisions governing delegations(Article 65 of the Financial Regulation) Repealed
69. 48Keeping of supporting documents by authorising officers(Article 66(2) of the Financial Regulation) Repealed
70. 49Ex ante and ex post controls(Article 66(5) and (6) of the Financial Regulation) Repealed
71. 50Code of professional standards(Articles 66(7) and 73(5) of the Financial Regulation) Repealed
72. 51Failure of the authorising officer by delegation to take action(Article 66(8) of the Financial Regulation) Repealed
73. 52Transmission of financial and management information to the accounting officer(Article 66 of the Financial Regulation) Repealed
74. 53Report on negotiated procedures(Article 66 of the Financial Regulation) Repealed
75. Accounting officer Repealed
76. 54Appointment of the accounting officer(Article 68 of the Financial Regulation) Repealed
77. 55Termination of duties of the accounting officer(Article 68 of the Financial Regulation) Repealed
78. 56Validation of accounting and inventory systems(Article 68 of the Financial Regulation) Repealed
79. 57Treasury management(Article 68 of the Financial Regulation) Repealed
80. 58Management of bank accounts(Article 68 of the Financial Regulation) Repealed
81. 59Signatures on accounts(Article 68 of the Financial Regulation) Repealed
82. 60Management of account balances(Article 68 of the Financial Regulation) Repealed
83. 61Transfers and conversion operations(Article 68 of the Financial Regulation) Repealed
84. 62Methods of payment(Article 68 of the Financial Regulation) Repealed
85. 63Legal entities files(Article 68 of the Financial Regulation) Repealed
86. 64Keeping of supporting documents by the accounting officer(Article 68 of the Financial Regulation) Repealed
87. 65Persons empowered to administer accounts(Article 69 of the Financial Regulation) Repealed
88. Imprest administrator Repealed
89. 66Conditions of use of imprest accounts(Article 70 of the Financial Regulation) Repealed
90. 67Conditions governing creation and payment(Article 70 of the Financial Regulation) Repealed
91. 68Choice of imprest administrators(Article 70 of the Financial Regulation) Repealed
92. 69Endowment of imprest accounts(Article 70 of the Financial Regulation) Repealed
93. 70Checks by authorising officers and accounting officers(Article 70 of the Financial Regulation) Repealed
94. 71Procurement procedure(Article 70 of the Financial Regulation) Repealed
95. 72Creation of imprest accounts(Article 70 of the Financial Regulation) Repealed
96. 73Imprest administrators and persons empowered to administer accounts in the Union delegations(Article 70 of the Financial Regulation) Repealed
97. Chapter 4: Liability of the financial actors Repealed
98. General rules Repealed
99. 74Bodies responsible in matters of fraud(Articles 66(8) and 72(2) of the Financial Regulation) Repealed
100. Rules applicable to authorising officers by delegation and subdelegation Repealed
101. 75Financial irregularities(Articles 66(7) and 73(6) of the Financial Regulation) Repealed
102. 76Financial Irregularities Panel(Articles 66(7) and 73(6) of the Financial Regulation) Repealed
103. 77Confirmation of instructions(Article 73(3) of the Financial Regulation) Repealed
104. Chapter 5: Revenue operations Repealed
105. Own resources Repealed
106. 78Rules applying to own resources(Article 76 of the Financial Regulation) Repealed
107. Estimate of amounts receivable Repealed
108. 79Estimate of amounts receivable(Article 77 of the Financial Regulation) Repealed
109. Establishment of amounts receivable Repealed
110. 80Procedure(Article 78 of the Financial Regulation) Repealed
111. 81Establishment of amounts receivable(Article 78 of the Financial Regulation) Repealed
112. 82Supporting documents for the establishment of amounts receivable(Article 78 of the Financial Regulation) Repealed
113. 83Default interest(Article 78 of the Financial Regulation) Repealed
114. Authorisation of recovery Repealed
115. 84Establishment of the recovery order(Article 79 of the Financial Regulation) Repealed
116. 85Enforceable decision for the benefit of other institutions(Article 79(2) of the Financial Regulation) Repealed
117. Recovery Repealed
118. 86Collection formalities(Article 80 of the Financial Regulation) Repealed
119. 87Recovery by offsetting(Article 80 of the Financial Regulation) Repealed
120. 88Recovery procedure failing voluntary payment(Articles 79 and 80 of the Financial Regulation) Repealed
121. 89Additional time for payment(Article 80 of the Financial Regulation) Repealed
122. 90Recovery of fines or other penalties(Articles 80 and 83 of the Financial Regulation) Repealed
123. 91Waiving of recovery of an established amount receivable(Article 80 of the Financial Regulation) Repealed
124. 92Cancellation of an established amount receivable(Article 80 of the Financial Regulation) Repealed
125. 93Rules for limitation periods(Article 81 of the Financial Regulation) Repealed
126. Chapter 6: Expenditure operations Repealed
127. 94Financing decision(Article 84 of the Financial Regulation) Repealed
128. Commitment of expenditure Repealed
129. 95Global and provisional commitments(Article 85 of the Financial Regulation) Repealed
130. 96Adoption of a global commitment(Article 85 of the Financial Regulation) Repealed
131. 97Single signature(Article 85 of the Financial Regulation) Repealed
132. 98Administrative expenditure covered by provisional commitments(Article 85 of the Financial Regulation) Repealed
133. 99Registration of individual legal commitments(Article 86 of the Financial Regulation) Repealed
134. Validation of expenditure Repealed
135. 100Validation and ‘passing for payment’(Article 88 of the Financial Regulation) Repealed
136. 101Certified correct for pre-financing payments(Article 88 of the Financial Regulation) Repealed
137. 102Passing for payment of procurement contracts for interim and balance payments(Article 88 of the Financial Regulation) Repealed
138. 103Passing for payment of grants for interim and balance payments(Article 88 of the Financial Regulation) Repealed
139. 104Passing for payment of staff expenditure(Article 88 of the Financial Regulation) Repealed
140. 105Material form of ‘passed for payment’(Article 88 of the Financial Regulation) Repealed
141. 106Material form of ‘certified correct’(Article 88 of the Financial Regulation) Repealed
142. Authorisation of payments Repealed
143. 107Checks on payments by the authorising officer(Article 89 of the Financial Regulation) Repealed
144. 108Mandatory details on payment orders and transmission to the accounting officer(Article 89 of the Financial Regulation) Repealed
145. Payment of expenditure Repealed
146. 109Types of payment(Article 90 of the Financial Regulation) Repealed
147. 110Supporting documents(Article 90 of the Financial Regulation) Repealed
148. Time limits for expenditure operations Repealed
149. 111Payment time limits and default interest(Article 92 of the Financial Regulation) Repealed
150. Chapter 7: IT systems Repealed
151. 112Description of IT systems(Article 93 of the Financial Regulation) Repealed
152. 113Periodical save(Article 93 of the Financial Regulation) Repealed
153. Chapter 8: Internal auditor Repealed
154. 114Appointment of the internal auditor(Article 98 of the Financial Regulation) Repealed
155. 115Resources for the internal auditor(Article 99 of the Financial Regulation) Repealed
156. 116Work programme(Article 99 of the Financial Regulation) Repealed
157. 117Reports of the internal auditor(Article 99 of the Financial Regulation) Repealed
158. 118Independence(Article 100 of the Financial Regulation) Repealed
159. 119Liability of the internal auditor(Article 100 of the Financial Regulation) Repealed
160. 120Action before the Court of Justice of the European Union(Article 100 of the Financial Regulation) Repealed
161. Title V: PUBLIC PROCUREMENT AND CONCESSIONS Repealed
162. Chapter 1: General provisions Repealed
163. Scope and award principles Repealed
164. 121Scope and definitions(Article 101(2) of the Financial Regulation) Repealed
165. 122Framework contracts and specific contracts(Article 101(2) of the Financial Regulation) Repealed
166. Publicity Repealed
167. 123Advertising of procedures equal to or greater than the thresholds under Article 118(1) of the Financial Regulation or for contracts falling within the scope of Directive 2014/24/EU(Article 103(1) of the Financial Regulation) Repealed
168. 124Advertising of procedures falling below the thresholds under Article 118(1) of the Financial Regulation or falling outside the scope of Directive 2014/24/EU(Article 103(2) of the Financial Regulation) Repealed
169. 125Publication of notices(Article 103(1) of the Financial Regulation) Repealed
170. 126Other forms of advertising(Article 103(2) of the Financial Regulation) Repealed
171. Procurement procedures Repealed
172. 128Minimum number of candidates and arrangements for negotiation(Article 104(4) of the Financial Regulation) Repealed
173. 129Innovation partnership(Article 104(1) of the Financial Regulation) Repealed
174. 130Design contests(Article 104(1) of the Financial Regulation) Repealed
175. 131Dynamic purchasing system(Article 104(6) of the Financial Regulation) Repealed
176. 132Competitive dialogue(Article 104(1) of the Financial Regulation) Repealed
177. 133Interinstitutional procedures(Article 104a(1) of the Financial Regulation) Repealed
178. 134Use of a negotiated procedure without prior publication of a contract notice(Article 104(5) of the Financial Regulation) Repealed
179. 135Use of a competitive procedure with negotiation or competitive dialogue(Article 104(5) of the Financial Regulation) Repealed
180. 136Procedure involving a call for expressions of interest(Article 104(5) of the Financial Regulation) Repealed
181. 136aMiddle-value contracts(Article 104(1) of the Financial Regulation) Repealed
182. 137Low-value contracts(Article 104(1) of the Financial Regulation) Repealed
183. 137aPreliminary market consultation(Article 105(1) of the Financial Regulation) Repealed
184. 138Procurement documents(Article 105(2) of the Financial Regulation) Repealed
185. 139Technical specifications(Article 105(2) of the Financial Regulation) Repealed
186. 141Declaration and evidence of absence of situation of exclusion(Articles 106 and 107 of the Financial Regulation) Repealed
187. 142Measures to avoid distortion of competition(Article 107(1) of the Financial Regulation) Repealed
188. 143Functioning of the database for the early detection and exclusion system(Articles 108(1), (2), (3), (4) and (12) of the Financial Regulation) Repealed
189. 144Panel(Article 108(6) of the Financial Regulation) Repealed
190. 146Selection criteria(Article 110(2) of the Financial Regulation) Repealed
191. 147Economic and financial capacity(Article 110(2) of the Financial Regulation) Repealed
192. 148Technical and professional capacity(Article 110(2) of the Financial Regulation) Repealed
193. 149Award criteria(Article 110(3) of the Financial Regulation) Repealed
194. 150Use of electronic auctions(Article 110(5) of the Financial Regulation) Repealed
195. 151Abnormally low tenders(Article 110(5) of the Financial Regulation) Repealed
196. 152Time limits for receipt of tenders and requests to participate(Article 111(1) of the Financial Regulation) Repealed
197. 153Access to procurement documents and time limit to provide additional information(Article 111(1) of the Financial Regulation) Repealed
198. 154Time limits in urgent cases(Article 111(1) of the Financial Regulation) Repealed
199. 155Arrangements for submission of tenders(Article 111(1) and (2) of the Financial Regulation) Repealed
200. 155aElectronic catalogues(Article 111(7) of the Financial Regulation) Repealed
201. 156Tender guarantees(Article 111(3) of the Financial Regulation) Repealed
202. 157Opening of tenders and requests to participate(Article 111(4) of the Financial Regulation) Repealed
203. 158Evaluation of tenders and requests to participate(Article 111(5) of the Financial Regulation) Repealed
204. 159Results of the evaluation and award decision(Article 113(1) of the Financial Regulation) Repealed
205. 160Contacts between contracting authorities and candidates or tenderers(Article 112 of the Financial Regulation) Repealed
206. 161Information for candidates and tenderers(Article 113(2) and (3) of the Financial Regulation) Repealed
207. Performance of the contract, guarantees and corrective actions Repealed
208. 163Guarantees(Article 115 of the Financial Regulation) Repealed
209. 164Guarantee for pre-financing(Article 115 of the Financial Regulation) Repealed
210. 165Performance guarantee(Article 115 of the Financial Regulation) Repealed
211. 165aRetention money guarantee(Article 115 of the Financial Regulation) Repealed
212. 166Suspension in the event of substantial errors or irregularities(Article 116(3) of the Financial Regulation) Repealed
213. Chapter 2: Provisions applicable to contracts awarded by the Union institutions on their own account Repealed
214. 166aCentral purchasing body(Article 117 of the Financial Regulation) Repealed
215. 167Identification of the appropriate level for the calculation of contract value(Article 117 of the Financial Regulation) Repealed
216. 168Lots(Article 118(4) of the Financial Regulation) Repealed
217. 169Arrangements for estimating the value of a contract(Article 118(4) of the Financial Regulation) Repealed
218. 171Standstill period before signature of the contract(Articles 118(2) and (3) of the Financial Regulation) Repealed
219. 172Evidence of access to procurement(Article 119 of the Financial Regulation) Repealed
220. Title VI: GRANTS Repealed
221. Chapter 1: Scope and form of grants Repealed
222. 173Subscriptions(Article 121 of the Financial Regulation) Repealed
223. 174Agreement and decision for grants(Article 121(1) of the Financial Regulation) Repealed
224. 175Expenditure on the members of the institutions(Article 121 of the Financial Regulation) Repealed
225. 176Actions which may receive grants(Article 121 of the Financial Regulation) Repealed
226. 177Bodies pursuing an aim of general Union interest(Article 121 of the Financial Regulation) Repealed
227. 178Partnerships(Article 121 of the Financial Regulation) Repealed
228. 179Electronic exchange systems(Article 121(1) of the Financial Regulation) Repealed
229. 180Content of grant agreements and decisions(Article 122 of the Financial Regulation) Repealed
230. 181Forms of grants(Article 123 of the Financial Regulation) Repealed
231. 182Lump sums, unit costs and flat-rate financing(Article 124 of the Financial Regulation) Repealed
232. Chapter 2: Principles Repealed
233. 183Co-financing principle(Article 125(3) of the Financial Regulation) Repealed
234. 184No-profit principle(Article 125(5) of the Financial Regulation) Repealed
235. 185Low value grants(Article 125(4) of the Financial Regulation) Repealed
236. 186Technical assistance(Articles 101 and 125 of the Financial Regulation) Repealed
237. 187Eligible costs(Article 126(3)(c) of the Financial Regulation) Repealed
238. 188Programming(Article 128 of the Financial Regulation) Repealed
239. 189Content of calls for proposals(Article 128 of the Financial Regulation) Repealed
240. 190Exceptions to calls for proposals(Article 128 of the Financial Regulation) Repealed
241. 191Ex post publication(Article 128 of the Financial Regulation) Repealed
242. 192Information for applicants(Article 128 of the Financial Regulation) Repealed
243. 193Financing from separate budget lines(Article 129 of the Financial Regulation) Repealed
244. 194Retroactive effect of funding in cases of extreme urgency and conflict prevention(Article 130 of the Financial Regulation) Repealed
245. 195Submission of grant applications(Article 131 of the Financial Regulation) Repealed
246. Chapter 3: Award procedure Repealed
247. 196Content of grant applications(Article 131 of the Financial Regulation) Repealed
248. 197Evidence of non-exclusion(Article 131 of the Financial Regulation) Repealed
249. 198Applicants without legal personality(Article 131 of the Financial Regulation) Repealed
250. 199Entities forming one applicant(Article 131 of the Financial Regulation) Repealed
251. 200Financial and administrative penalties(Article 131 of the Financial Regulation) Repealed
252. 201Eligibility criteria(Article 131 of the Financial Regulation) Repealed
253. 202Selection criteria(Article 132(1) of the Financial Regulation) Repealed
254. 203Award criteria(Article 132(2) of the Financial Regulation) Repealed
255. 204Evaluation of applications and award(Article 133 of the Financial Regulation) Repealed
256. 205Information for applicants(Article 133 of the Financial Regulation) Repealed
257. Chapter 4: Payment and control Repealed
258. 206Pre-financing guarantee(Article 134 of the Financial Regulation) Repealed
259. 207Supporting documents for payment requests(Article 135 of the Financial Regulation) Repealed
260. 208Suspension and reduction of grants(Article 135 of the Financial Regulation) Repealed
261. Chapter 5: Implementation Repealed
262. 209Implementation contracts(Article 137 of the Financial Regulation) Repealed
263. 210Financial support to third parties(Article 137 of the Financial Regulation) Repealed
264. Title VII: PRIZES Repealed
265. 211Programming(Article 138(2) of the Financial Regulation) Repealed
266. 212Rules of contests(Article 138(2) of the Financial Regulation) Repealed
267. 213Ex post publication(Article 138(2) of the Financial Regulation) Repealed
268. 214Evaluation(Article 138(3) of the Financial Regulation) Repealed
269. 215Information and notification(Article 138(3) of the Financial Regulation) Repealed
270. Title VIII: FINANCIAL INSTRUMENTS Repealed
271. 216Selection of the entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation) Repealed
272. 217Content of the delegation agreement with entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation) Repealed
273. 218Management costs and fees to entrusted entities(Article 139 of the Financial Regulation) Repealed
274. 219Specific rules for fiduciary accounts in indirect management(Article 139 of the Financial Regulation) Repealed
275. 220Financial instruments implemented directly(Article 139 of the Financial Regulation) Repealed
276. 221Selection of financial intermediaries, managers of dedicated investment vehicles and of final recipients(Article 139 of the Financial Regulation) Repealed
277. 222Conditions for the use of financial instruments(Article 140 of the Financial Regulation) Repealed
278. 223Leverage effect(Article 140 of the Financial Regulation) Repealed
279. 224Ex ante evaluation of financial instruments(Article 140 of the Financial Regulation) Repealed
280. 225Monitoring of financial instruments(Article 140 of the Financial Regulation) Repealed
281. 226Treatment of contributions from the CSF Funds(Article 140 of the Financial Regulation) Repealed
282. Title IX: PRESENTATION OF THE ACCOUNTS AND ACCOUNTING Repealed
283. Chapter 1: Presentation of the accounts Repealed
284. 227Report on budgetary and financial management during the year(Article 142 of the Financial Regulation) Repealed
285. 228Exception to the accounting principles(Article 144 of the Financial Regulation) Repealed
286. 229Supporting documents(Article 144 of the Financial Regulation) Repealed
287. 230Statement of financial performance(Article 145 of the Financial Regulation) Repealed
288. 231Cash flow statement(Article 145 of the Financial Regulation) Repealed
289. 232Notes to the financial statements(Article 145 of the Financial Regulation) Repealed
290. 233Budgetary outturn accounts(Article 146 of the Financial Regulation) Repealed
291. 234Modalities of transmission of accounts(Article 148 of the Financial Regulation) Repealed
292. Chapter 2: Accounting Repealed
293. Organisation of the accounts Repealed
294. 235Organisation of the accounts(Article 151 of the Financial Regulation) Repealed
295. 236Computerised systems(Article 151 of the Financial Regulation) Repealed
296. Accounting ledgers Repealed
297. 237Accounting ledgers(Article 154 of the Financial Regulation) Repealed
298. 238Trial balance(Article 154 of the Financial Regulation) Repealed
299. 239Accounting reconciliations(Article 154 of the Financial Regulation) Repealed
300. Registration Repealed
301. 240Entries in the accounts(Article 154 of the Financial Regulation) Repealed
302. 241Accounting records(Article 154 of the Financial Regulation) Repealed
303. 242Recording in the journal(Article 154 of the Financial Regulation) Repealed
304. 243Validation of entries(Article 154 of the Financial Regulation) Repealed
305. Reconciliation and verification Repealed
306. 244Reconciliation of accounts(Article 154 of the Financial Regulation) Repealed
307. Budget accounts Repealed
308. 245Content and keeping of budget accounts(Article 156 of the Financial Regulation) Repealed
309. Chapter 3: Property inventories Repealed
310. 246Property inventories(Article 157 of the Financial Regulation) Repealed
311. 247Safeguarding property(Article 157 of the Financial Regulation) Repealed
312. 248Entry of items in the inventory(Article 157 of the Financial Regulation) Repealed
313. 249Content of the inventory for each item(Article 157 of the Financial Regulation) Repealed
314. 250Inventory checks of movable property(Article 157 of the Financial Regulation) Repealed
315. 251Resale of tangible assets(Article 157 of the Financial Regulation) Repealed
316. 252Procedure for sale of tangible assets(Article 157 of the Financial Regulation) Repealed
317. 253Procedure for disposing of tangible assets(Article 157 of the Financial Regulation) Repealed
318. 254Inventory and advertising of sales in Union delegations(Article 157 of the Financial Regulation) Repealed
319. Part TWO: SPECIAL PROVISIONS Repealed
320. Title I: RESEARCH Repealed
321. 255Types of operations(Article 181 of the Financial Regulation) Repealed
322. 256Additional rules applicable to the JRC(Article 183 of the Financial Regulation) Repealed
323. Title II: EXTERNAL ACTIONS Repealed
324. Chapter I: General provisions Repealed
325. 257Actions which may be financed(Article 184 of the Financial Regulation) Repealed
326. Chapter II: Budget support and multi-donor trust funds Repealed
327. 258Use of budget support(Article 186 of the Financial Regulation) Repealed
328. 259Union trust funds for external actions(Article 187 of the Financial Regulation) Repealed
329. Chapter III: Procurement Repealed
330. 260Renting of buildings(Article 190 of the Financial Regulation) Repealed
331. 261Service contracts(Article 190 of the Financial Regulation) Repealed
332. 262Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 190 of the Financial Regulation) Repealed
333. 263Evidence of access to procurement(Article 191 of the Financial Regulation) Repealed
334. 264Advertising(Article 190 of the Financial Regulation) Repealed
335. 265Thresholds and procedures for awarding service contracts and service concession contracts(Article 190 of the Financial Regulation) Repealed
336. 266Use of the negotiated procedure for service, supply and works contracts(Article 190 of the Financial Regulation) Repealed
337. 267Thresholds and procedures for awarding supply contracts(Article 190 of the Financial Regulation) Repealed
338. 269Thresholds and procedures for awarding works contracts and concessions(Article 190 of the Financial Regulation) Repealed
339. 273Tender specifications(Article 190 of the Financial Regulation) Repealed
340. 274Guarantees(Article 190 of the Financial Regulation) Repealed
341. 275Time limits for procedures(Article 190 of the Financial Regulation) Repealed
342. 276Evaluation committee(Article 190 of the Financial Regulation) Repealed
343. Chapter IV: Grants Repealed
344. 277Financing in full(Article 192 of the Financial Regulation) Repealed
345. Title III: EUROPEAN OFFICES Repealed
346. 278The European offices and setting up of additional offices(Article 195 of the Financial Regulation) Repealed
347. 279Delegations by the institutions to interinstitutional European offices(Articles 195 and 199 of the Financial Regulation) Repealed
348. 280Specific rules for the Publications Office(Articles 195 and 199 of the Financial Regulation) Repealed
349. 281Delegation of certain tasks by the accounting officer(Article 196 of the Financial Regulation) Repealed
350. 282Treasury — bank accounts(Article 196 of the Financial Regulation) Repealed
351. Title IV: ADMINISTRATIVE APPROPRIATIONS Repealed
352. 283General provisions(Article 201 of the Financial Regulation) Repealed
353. 284Rent guarantees(Article 201 of the Financial Regulation) Repealed
354. 285Advances to staff and members of the institutions(Article 201 of the Financial Regulation) Repealed
355. 286Buildings(Article 203 of the Financial Regulation) Repealed
356. Title V: EXPERTS Repealed
357. 287Remunerated external experts(Article 204 of the Financial Regulation) Repealed
358. Part THREE: FINAL AND TRANSITIONAL PROVISIONS Repealed
359. 288Transitional provisions Repealed
360. 289Repeal Repealed
361. 290Entry into force Repealed
362. Signature
363. Annex Annex Repealed