# 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rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed) EU Regulation No 966/2012 ยท adopted 25 October 2012 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on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rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed) ## Introductory text Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part ONE: COMMON PROVISIONS ### Title I: SUBJECT MATTER, SCOPE AND DEFINITIONS ## 1 Subject matter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Compliance of secondary legislation with this Regulation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Periods, dates and time limits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Protection of personal data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title II: BUDGETARY PRINCIPLES ## 6 Respect for budgetary principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 1: Principles of unity and of budgetary accuracy ## 7 Scope of the budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Specific rules on the principles of unity and budgetary accuracy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Principle of annuality ## 9 Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Type of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Accounting for revenue and appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Commitment of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Cancellation and carry-over of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Carry-over rules for assigned revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Decommitment of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Rules applicable in the event of late adoption of the budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Principle of equilibrium ## 17 Definition and scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Balance from financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Principle of unit of account ## 19 Use of euro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Principle of universality ## 20 Definition and scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Assigned revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Rules on deductions and exchange rate adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: Principle of specification ## 24 General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Transfers by institutions other than the Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Transfers by the Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Transfer proposals submitted to the European Parliament and the Council by the institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Specific rules on transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29 Transfers subject to special provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 7: Principle of sound financial management ## 30 Principles of economy, efficiency and effectiveness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 Compulsory financial statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Internal control of budget implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Cost-effective control systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 8: Principle of transparency ## 34 Publication of accounts, budgets and reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Publication of information on recipients and other information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title III: ESTABLISHMENT AND STRUCTURE OF THE BUDGET ### Chapter 1: Establishment of the budget ## 36 Estimates of revenue and expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 Estimated budget of the bodies referred to in Article 208 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Draft budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 Letter of amendment to the draft budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 Obligations of the Member States stemming from the adoption of the budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Draft amending budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Early transmission of estimates and draft budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Structure and presentation of the budget ## 43 Structure of the budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 44 Budget nomenclature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 45 Prohibition of negative revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 Negative reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 48 Emergency Aid Reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 Presentation of the budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 50 Rules on the establishment plans for staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Budgetary discipline ## 51 Compliance with the multiannual financial framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 52 Compliance of Union acts with the budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title IV: IMPLEMENTATION OF THE BUDGET ### Chapter 1: General provisions ## 53 Budget implementation in accordance with the principle of sound financial management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 54 Basic act and exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55 Implementation of the budget by institutions other than the Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 56 Delegation of budget implementation powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 57 Conflict of interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Methods of implementation ## 58 Methods of implementation of the budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 59 Shared management with Member States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 60 Indirect management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 61 Ex ante assessments and delegation agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 62 Executive agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 63 Limits to delegation of powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Financial actors ### Section 1: Principle of segregation of duties ## 64 Segregation of duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Authorising officer ## 65 The authorising officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 66 Powers and duties of the authorising officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 67 Powers and duties of Heads of Union Delegations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Accounting officer ## 68 Powers and duties of the accounting officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 69 Powers which may be delegated by the accounting officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Imprest administrator ## 70 Imprest accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Liability of financial actors ### Section 1: General rules ## 71 Withdrawal of delegation and suspension of duties given to financial actors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 72 Liability of the authorising officer for illegal activity, fraud or corruption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Rules applicable to authorising officers responsible ## 73 Rules applicable to authorising officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Rules applicable to accounting officers and imprest administrators ## 74 Rules applicable to accounting officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 75 Rules applicable to imprest administrators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Revenue operations ### Section 1: Making own resources available ## 76 Own resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Estimate of amounts receivable ## 77 Estimate of amounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Establishment of amounts receivable ## 78 Establishment of amounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Authorisation of recovery ## 79 Authorisation of recovery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 5: Recovery ## 80 Rules on recovery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 81 Limitation period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 82 National treatment for Union entitlements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 83 Fines, penalties and accrued interest imposed by the Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: Expenditure operations ## 84 Financing decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 1: Commitment of expenditure ## 85 Types of commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 86 Rules applicable to commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 87 Checks applicable to commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Validation of expenditure ## 88 Validation of expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Authorisation of expenditure ## 89 Authorisation of expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Payment of expenditure ## 90 Types of payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 91 Payment limited to funds available . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 5: Time limits for expenditure operations ## 92 Time limits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 7: IT systems and e-Government ## 93 Electronic management of operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 94 Transmission of documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 95 e-Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 8: Administrative principles ## 96 Good administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 97 Indication of means of redress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 9: Internal auditor ## 98 Appointment of the internal auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 99 Powers and duties of the internal auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 100 Independence of the internal auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title V: PUBLIC PROCUREMENT AND CONCESSIONS ### Chapter 1: General provisions ### Section 1: Scope and award principles ## 101 Definitions for the purposes of this Title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 102 Principles applicable to public contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Publication ## 103 Publicity measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Procurement procedures ## 104 Procurement procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 104a Inter-institutional procurement and joint procurement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 105 Preparation of a procurement procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 105a Protection of the Union's financial interests by means of detection of risks and imposition of administrative sanctions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 106 Exclusion criteria and administrative sanctions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 107 Rejection from a given procurement procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 108 The early detection and exclusion system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 109 Administrative and financial penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 110 Award of contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 111 Submission, electronic communication and evaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 112 Contacts during the procurement procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 113 Award decision and information to candidates or tenderers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 114 Cancellation of the procurement procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 114a Performance and modifications of the contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Guarantees and corrective action ## 115 Guarantees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 116 Substantial errors, irregularities or fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Provisions applicable to contracts awarded by the institutions on their own account ## 117 The contracting authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 118 Thresholds applicable and standstill period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 119 Rules on access to procurement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 120 Procurement rules of the World Trade Organisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title VI: GRANTS ### Chapter 1: Scope and form of grants ## 121 Scope of grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 122 Beneficiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 123 Forms of grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 124 Lump sums, unit costs and flat-rate financing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Principles ## 125 General principles applicable to grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 126 Eligible costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 127 Co-financing in kind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 128 Transparency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 129 Principle of non-cumulative award . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 130 Principle of non-retroactivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Award procedure ## 131 Applications for grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 132 Selection and award criteria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 133 Evaluation procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Payment and control ## 134 Pre-financing guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 135 Payment of grants and controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 136 Periods for record-keeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Implementation ## 137 Implementation contracts and financial support to third parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title VII: PRIZES ## 138 General rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title VIII: FINANCIAL INSTRUMENTS ## 139 Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 140 Principles and conditions applicable to financial instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title IX: PRESENTATION OF THE ACCOUNTS AND ACCOUNTING ### Chapter 1: Presentation of the accounts ## 141 Structure of the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 142 Report on budgetary and financial management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 143 Rules governing the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 144 Accounting principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 145 Financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 146 Budgetary implementation reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 147 Provisional accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 148 Approval of the final consolidated accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Information on the implementation of the budget ## 149 Report on budgetary guarantees and risks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 150 Information on budget implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Accounting ### Section 1: Common provisions ## 151 The accounting system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 152 Common requirements for the institutions' accounting system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: General accounts ## 153 The general accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 154 Entries in the general accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 155 Accounting adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Budgetary accounts ## 156 Budgetary accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Property inventories ## 157 The inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title X: EXTERNAL AUDIT AND DISCHARGE ### Chapter 1: External audit ## 158 External audit by the Court of Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 159 Rules and procedure on the audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 160 Checks on securities and cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 161 Court of Auditors' right of access . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 162 Annual report of the Court of Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 163 Special reports of the Court of Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Discharge ## 164 Timetable of the discharge procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 165 The discharge procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 166 Follow-up measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 167 Specific provisions regarding the EEAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part TWO: SPECIAL PROVISIONS ### Title I: EUROPEAN AGRICULTURAL GUARANTEE FUND ## 168 Special provisions on the European Agricultural Guarantee Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 169 Commitments of EAGF appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 170 Global provisional commitments of EAGF appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 171 Schedule and timing of EAGF budgetary commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 172 Accounting of EAGF expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 173 Transfer of EAGF appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 174 Assigned EAGF revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### 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 ## 175 Special provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 176 Respect of the allocations of commitment appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 177 Payments of contributions, interim payments and repayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 178 Decommitment of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 178a Carry-over of commitment appropriations for the Connecting Europe Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 179 Transfer of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 180 Management, selection and audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title III: RESEARCH ## 181 Research funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 182 Commitments of Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 183 Joint Research Centre . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title IV: EXTERNAL ACTIONS ### Chapter 1: General provisions ## 184 External actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Implementation of actions ### Section 1: General provisions ## 185 Implementation of external actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Budget support and multi-donor trust funds ## 186 Use of budget support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 187 Union trust funds for external actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Other management modes ## 188 Implementation of external actions through indirect management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 189 Financing agreements on the implementation of external actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Procurement ## 190 External action procurement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 191 Rules on access to procurement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Grants ## 192 Full financing of an external action . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 193 Applicable rules for external action grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Auditing of accounts ## 194 Union audit in external action . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title V: EUROPEAN OFFICES ## 195 The European Offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 196 Appropriations regarding the European offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 197 Authorising Officer of European offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 198 The accounts of the interinstitutional European offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 199 Delegation of authorising officer powers for interinstitutional European offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 200 Services to third parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title VI: ADMINISTRATIVE APPROPRIATIONS ## 201 General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 202 Commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 203 Specific provisions regarding administrative appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title VII: EXPERTS ## 204 Remunerated external experts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Title VIII: CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES ## 204a General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204b Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204c Budgetary aspects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204d Call for contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204e Award procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204f Evaluation procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204g Form of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204h Rules for contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204i Prefinancing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204j Guarantees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204k Use of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204l Report on the use of the contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204m Payment of the balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204n Control and penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204o Record keeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204p Selection of external audit bodies or experts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part THREE: FINAL AND TRANSITIONAL PROVISIONS ## 205 Transitional provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 206 Information requests by the European Parliament and the Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 207 Thresholds and amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 208 Framework financial regulation for bodies set up under the TFEU and the Euratom Treaty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 209 Model Financial Regulation for public-private partnership bodies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 210 Exercise of the delegation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 211 Review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 212 Repeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 213 Review concerning the EEAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 214 Entry into force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Joint Statement on MFF-related issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Joint Statement on expenditure related to buildings with reference to Article 203 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Joint Statement by the European Parliament, the Council and the Commission on Article 203(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/2012/966 (the official version) Page: https://openlegislation.uk/eu-regulation-2012-966 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.