Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed)

EU Regulation No 966/2012 · Adopted 25 October 2012 · Extends to United Kingdom

Contents

1. Part ONE: COMMON PROVISIONS Repealed
2. Title I: SUBJECT MATTER, SCOPE AND DEFINITIONS
3. 1Subject matter Repealed
4. 2Definitions Repealed
5. 3Compliance of secondary legislation with this Regulation Repealed
6. 4Periods, dates and time limits Repealed
7. 5Protection of personal data Repealed
8. Title II: BUDGETARY PRINCIPLES
9. 6Respect for budgetary principles Repealed
10. Chapter 1: Principles of unity and of budgetary accuracy Repealed
11. 7Scope of the budget Repealed
12. 8Specific rules on the principles of unity and budgetary accuracy Repealed
13. Chapter 2: Principle of annuality Repealed
14. 9Definition Repealed
15. 10Type of appropriations Repealed
16. 11Accounting for revenue and appropriations Repealed
17. 12Commitment of appropriations Repealed
18. 13Cancellation and carry-over of appropriations Repealed
19. 14Carry-over rules for assigned revenue Repealed
20. 15Decommitment of appropriations Repealed
21. 16Rules applicable in the event of late adoption of the budget Repealed
22. Chapter 3: Principle of equilibrium Repealed
23. 17Definition and scope Repealed
24. 18Balance from financial year Repealed
25. Chapter 4: Principle of unit of account Repealed
26. 19Use of euro Repealed
27. Chapter 5: Principle of universality Repealed
28. 20Definition and scope Repealed
29. 21Assigned revenue Repealed
30. 22Donations Repealed
31. 23Rules on deductions and exchange rate adjustments Repealed
32. Chapter 6: Principle of specification Repealed
33. 24General provisions Repealed
34. 25Transfers by institutions other than the Commission Repealed
35. 26Transfers by the Commission Repealed
36. 27Transfer proposals submitted to the European Parliament and the Council by the institutions Repealed
37. 28Specific rules on transfers Repealed
38. 29Transfers subject to special provisions Repealed
39. Chapter 7: Principle of sound financial management Repealed
40. 30Principles of economy, efficiency and effectiveness Repealed
41. 31Compulsory financial statement Repealed
42. 32Internal control of budget implementation Repealed
43. 33Cost-effective control systems Repealed
44. Chapter 8: Principle of transparency Repealed
45. 34Publication of accounts, budgets and reports Repealed
46. 35Publication of information on recipients and other information Repealed
47. Title III: ESTABLISHMENT AND STRUCTURE OF THE BUDGET
48. Chapter 1: Establishment of the budget Repealed
49. 36Estimates of revenue and expenditure Repealed
50. 37Estimated budget of the bodies referred to in Article 208 Repealed
51. 38Draft budget Repealed
52. 39Letter of amendment to the draft budget Repealed
53. 40Obligations of the Member States stemming from the adoption of the budget Repealed
54. 41Draft amending budgets Repealed
55. 42Early transmission of estimates and draft budgets Repealed
56. Chapter 2: Structure and presentation of the budget Repealed
57. 43Structure of the budget Repealed
58. 44Budget nomenclature Repealed
59. 45Prohibition of negative revenue Repealed
60. 46Provisions Repealed
61. 47Negative reserve Repealed
62. 48Emergency Aid Reserve Repealed
63. 49Presentation of the budget Repealed
64. 50Rules on the establishment plans for staff Repealed
65. Chapter 3: Budgetary discipline Repealed
66. 51Compliance with the multiannual financial framework Repealed
67. 52Compliance of Union acts with the budget Repealed
68. Title IV: IMPLEMENTATION OF THE BUDGET
69. Chapter 1: General provisions Repealed
70. 53Budget implementation in accordance with the principle of sound financial management Repealed
71. 54Basic act and exceptions Repealed
72. 55Implementation of the budget by institutions other than the Commission Repealed
73. 56Delegation of budget implementation powers Repealed
74. 57Conflict of interests Repealed
75. Chapter 2: Methods of implementation Repealed
76. 58Methods of implementation of the budget Repealed
77. 59Shared management with Member States Repealed
78. 60Indirect management Repealed
79. 61Ex ante assessments and delegation agreements Repealed
80. 62Executive agencies Repealed
81. 63Limits to delegation of powers Repealed
82. Chapter 3: Financial actors Repealed
83. Principle of segregation of duties Repealed
84. 64Segregation of duties Repealed
85. Authorising officer Repealed
86. 65The authorising officer Repealed
87. 66Powers and duties of the authorising officer Repealed
88. 67Powers and duties of Heads of Union Delegations Repealed
89. Accounting officer Repealed
90. 68Powers and duties of the accounting officer Repealed
91. 69Powers which may be delegated by the accounting officer Repealed
92. Imprest administrator Repealed
93. 70Imprest accounts Repealed
94. Chapter 4: Liability of financial actors Repealed
95. General rules Repealed
96. 71Withdrawal of delegation and suspension of duties given to financial actors Repealed
97. 72Liability of the authorising officer for illegal activity, fraud or corruption Repealed
98. Rules applicable to authorising officers responsible Repealed
99. 73Rules applicable to authorising officers Repealed
100. Rules applicable to accounting officers and imprest administrators Repealed
101. 74Rules applicable to accounting officers Repealed
102. 75Rules applicable to imprest administrators Repealed
103. Chapter 5: Revenue operations Repealed
104. Making own resources available Repealed
105. 76Own resources Repealed
106. Estimate of amounts receivable Repealed
107. 77Estimate of amounts receivable Repealed
108. Establishment of amounts receivable Repealed
109. 78Establishment of amounts receivable Repealed
110. Authorisation of recovery Repealed
111. 79Authorisation of recovery Repealed
112. Recovery Repealed
113. 80Rules on recovery Repealed
114. 81Limitation period Repealed
115. 82National treatment for Union entitlements Repealed
116. 83Fines, penalties and accrued interest imposed by the Commission Repealed
117. Chapter 6: Expenditure operations Repealed
118. 84Financing decisions Repealed
119. Commitment of expenditure Repealed
120. 85Types of commitments Repealed
121. 86Rules applicable to commitments Repealed
122. 87Checks applicable to commitments Repealed
123. Validation of expenditure Repealed
124. 88Validation of expenditure Repealed
125. Authorisation of expenditure Repealed
126. 89Authorisation of expenditure Repealed
127. Payment of expenditure Repealed
128. 90Types of payments Repealed
129. 91Payment limited to funds available Repealed
130. Time limits for expenditure operations Repealed
131. 92Time limits Repealed
132. Chapter 7: IT systems and e-Government Repealed
133. 93Electronic management of operations Repealed
134. 94Transmission of documents Repealed
135. 95e-Government Repealed
136. Chapter 8: Administrative principles Repealed
137. 96Good administration Repealed
138. 97Indication of means of redress Repealed
139. Chapter 9: Internal auditor Repealed
140. 98Appointment of the internal auditor Repealed
141. 99Powers and duties of the internal auditor Repealed
142. 100Independence of the internal auditor Repealed
143. Title V: PUBLIC PROCUREMENT AND CONCESSIONS
144. Chapter 1: General provisions Repealed
145. Scope and award principles Repealed
146. 101Definitions for the purposes of this Title Repealed
147. 102Principles applicable to public contracts Repealed
148. Publication Repealed
149. 103Publicity measures Repealed
150. Procurement procedures Repealed
151. 104Procurement procedures Repealed
152. 104aInter-institutional procurement and joint procurement Repealed
153. 105Preparation of a procurement procedure Repealed
154. 105aProtection of the Union's financial interests by means of detection of risks and imposition of administrative sanctions Repealed
155. 106Exclusion criteria and administrative sanctions Repealed
156. 107Rejection from a given procurement procedure Repealed
157. 108The early detection and exclusion system Repealed
158. 109Administrative and financial penalties Repealed
159. 110Award of contracts Repealed
160. 111Submission, electronic communication and evaluation Repealed
161. 112Contacts during the procurement procedure Repealed
162. 113Award decision and information to candidates or tenderers Repealed
163. 114Cancellation of the procurement procedure Repealed
164. 114aPerformance and modifications of the contract Repealed
165. Guarantees and corrective action Repealed
166. 115Guarantees Repealed
167. 116Substantial errors, irregularities or fraud Repealed
168. Chapter 2: Provisions applicable to contracts awarded by the institutions on their own account Repealed
169. 117The contracting authority Repealed
170. 118Thresholds applicable and standstill period Repealed
171. 119Rules on access to procurement Repealed
172. 120Procurement rules of the World Trade Organisation Repealed
173. Title VI: GRANTS
174. Chapter 1: Scope and form of grants Repealed
175. 121Scope of grants Repealed
176. 122Beneficiaries Repealed
177. 123Forms of grants Repealed
178. 124Lump sums, unit costs and flat-rate financing Repealed
179. Chapter 2: Principles Repealed
180. 125General principles applicable to grants Repealed
181. 126Eligible costs Repealed
182. 127Co-financing in kind Repealed
183. 128Transparency Repealed
184. 129Principle of non-cumulative award Repealed
185. 130Principle of non-retroactivity Repealed
186. Chapter 3: Award procedure Repealed
187. 131Applications for grants Repealed
188. 132Selection and award criteria Repealed
189. 133Evaluation procedure Repealed
190. Chapter 4: Payment and control Repealed
191. 134Pre-financing guarantee Repealed
192. 135Payment of grants and controls Repealed
193. 136Periods for record-keeping Repealed
194. Chapter 5: Implementation Repealed
195. 137Implementation contracts and financial support to third parties Repealed
196. Title VII: PRIZES
197. 138General rules Repealed
198. Title VIII: FINANCIAL INSTRUMENTS
199. 139Scope Repealed
200. 140Principles and conditions applicable to financial instruments Repealed
201. Title IX: PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
202. Chapter 1: Presentation of the accounts Repealed
203. 141Structure of the accounts Repealed
204. 142Report on budgetary and financial management Repealed
205. 143Rules governing the accounts Repealed
206. 144Accounting principles Repealed
207. 145Financial statements Repealed
208. 146Budgetary implementation reports Repealed
209. 147Provisional accounts Repealed
210. 148Approval of the final consolidated accounts Repealed
211. Chapter 2: Information on the implementation of the budget Repealed
212. 149Report on budgetary guarantees and risks Repealed
213. 150Information on budget implementation Repealed
214. Chapter 3: Accounting Repealed
215. Common provisions Repealed
216. 151The accounting system Repealed
217. 152Common requirements for the institutions' accounting system Repealed
218. General accounts Repealed
219. 153The general accounts Repealed
220. 154Entries in the general accounts Repealed
221. 155Accounting adjustments Repealed
222. Budgetary accounts Repealed
223. 156Budgetary accounting Repealed
224. Chapter 4: Property inventories Repealed
225. 157The inventory Repealed
226. Title X: EXTERNAL AUDIT AND DISCHARGE
227. Chapter 1: External audit Repealed
228. 158External audit by the Court of Auditors Repealed
229. 159Rules and procedure on the audit Repealed
230. 160Checks on securities and cash Repealed
231. 161Court of Auditors' right of access Repealed
232. 162Annual report of the Court of Auditors Repealed
233. 163Special reports of the Court of Auditors Repealed
234. Chapter 2: Discharge Repealed
235. 164Timetable of the discharge procedure Repealed
236. 165The discharge procedure Repealed
237. 166Follow-up measures Repealed
238. 167Specific provisions regarding the EEAS Repealed
239. Part TWO: SPECIAL PROVISIONS Repealed
240. Title I: EUROPEAN AGRICULTURAL GUARANTEE FUND
241. 168Special provisions on the European Agricultural Guarantee Fund Repealed
242. 169Commitments of EAGF appropriations Repealed
243. 170Global provisional commitments of EAGF appropriations Repealed
244. 171Schedule and timing of EAGF budgetary commitments Repealed
245. 172Accounting of EAGF expenditure Repealed
246. 173Transfer of EAGF appropriations Repealed
247. 174Assigned EAGF revenue Repealed
248. Title II: STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND, EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT, FUNDS IN THE AREA OF FREEDOM, SECURITY AND JUSTICE MANAGED IN SHARED MANAGEMENT AND CONNECTING EUROPE FACILITY
249. 175Special provisions Repealed
250. 176Respect of the allocations of commitment appropriations Repealed
251. 177Payments of contributions, interim payments and repayments Repealed
252. 178Decommitment of appropriations Repealed
253. 178aCarry-over of commitment appropriations for the Connecting Europe Facility Repealed
254. 179Transfer of appropriations Repealed
255. 180Management, selection and audit Repealed
256. Title III: RESEARCH
257. 181Research funds Repealed
258. 182Commitments of Research Fund Repealed
259. 183Joint Research Centre Repealed
260. Title IV: EXTERNAL ACTIONS
261. Chapter 1: General provisions Repealed
262. 184External actions Repealed
263. Chapter 2: Implementation of actions Repealed
264. General provisions Repealed
265. 185Implementation of external actions Repealed
266. Budget support and multi-donor trust funds Repealed
267. 186Use of budget support Repealed
268. 187Union trust funds for external actions Repealed
269. Other management modes Repealed
270. 188Implementation of external actions through indirect management Repealed
271. 189Financing agreements on the implementation of external actions Repealed
272. Chapter 3: Procurement Repealed
273. 190External action procurement Repealed
274. 191Rules on access to procurement Repealed
275. Chapter 4: Grants Repealed
276. 192Full financing of an external action Repealed
277. 193Applicable rules for external action grants Repealed
278. Chapter 5: Auditing of accounts Repealed
279. 194Union audit in external action Repealed
280. Title V: EUROPEAN OFFICES
281. 195The European Offices Repealed
282. 196Appropriations regarding the European offices Repealed
283. 197Authorising Officer of European offices Repealed
284. 198The accounts of the interinstitutional European offices Repealed
285. 199Delegation of authorising officer powers for interinstitutional European offices Repealed
286. 200Services to third parties Repealed
287. Title VI: ADMINISTRATIVE APPROPRIATIONS
288. 201General provisions Repealed
289. 202Commitments Repealed
290. 203Specific provisions regarding administrative appropriations Repealed
291. Title VII: EXPERTS
292. 204Remunerated external experts Repealed
293. Title VIII: CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES
294. 204aGeneral provisions Repealed
295. 204bPrinciples Repealed
296. 204cBudgetary aspects Repealed
297. 204dCall for contributions Repealed
298. 204eAward procedure Repealed
299. 204fEvaluation procedure Repealed
300. 204gForm of contributions Repealed
301. 204hRules for contribution Repealed
302. 204iPrefinancing Repealed
303. 204jGuarantees Repealed
304. 204kUse of contributions Repealed
305. 204lReport on the use of the contributions Repealed
306. 204mPayment of the balance Repealed
307. 204nControl and penalties Repealed
308. 204oRecord keeping Repealed
309. 204pSelection of external audit bodies or experts Repealed
310. Part THREE: FINAL AND TRANSITIONAL PROVISIONS Repealed
311. 205Transitional provisions Repealed
312. 206Information requests by the European Parliament and the Council Repealed
313. 207Thresholds and amounts Repealed
314. 208Framework financial regulation for bodies set up under the TFEU and the Euratom Treaty Repealed
315. 209Model Financial Regulation for public-private partnership bodies Repealed
316. 210Exercise of the delegation Repealed
317. 211Review Repealed
318. 212Repeal Repealed
319. 213Review concerning the EEAS Repealed
320. 214Entry into force Repealed
321. Signature
322. Annex Annex Repealed
323. Attachment Repealed
324. Attachment Repealed
325. Attachment Repealed