Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)

EU Regulation No 1271/2013 · Adopted 30 September 2013 · Extends to United Kingdom

Contents

1. Title I: GENERAL PROVISIONS
2. 1Subject matter Repealed
3. 2Definitions Repealed
4. 3Periods, dates and time limits Repealed
5. 4Protection of personal data Repealed
6. 5Respect for budgetary principles Repealed
7. Title II: BUDGETARY PRINCIPLES
8. Chapter 1: Principles of unity and of budget accuracy Repealed
9. 6Scope of the budget of the Union body Repealed
10. 7Ad hoc grants Repealed
11. 8Delegation agreements Repealed
12. 9Specific rules on the principles of unity and budgetary accuracy Repealed
13. Chapter 2: Principle of annuality Repealed
14. 10Definition Repealed
15. 11Type of appropriations Repealed
16. 12Accounting for revenue and appropriations Repealed
17. 13Commitment of appropriations Repealed
18. 14Cancelation and carry-over of appropriations Repealed
19. 15Carry-over rules for assigned revenue Repealed
20. 16Decommitment of appropriations Repealed
21. 17Commitments Repealed
22. 18Rules applicable in the event of late adoption of the budget of the Union body Repealed
23. Chapter 3: Principle of equilibrium Repealed
24. 19Definition and scope Repealed
25. 20Budget result from financial year Repealed
26. Chapter 4: Principle of unit of account Repealed
27. 21Use of euro Repealed
28. Chapter 5: Principle of universality Repealed
29. 22Definition and scope Repealed
30. 23Assigned revenue Repealed
31. 24Donations Repealed
32. 25Rules on deductions and exchange rates adjustments Repealed
33. Chapter 6: Principle of specification Repealed
34. 26General provisions Repealed
35. 27Transfers Repealed
36. 28Specific rules on transfers Repealed
37. Chapter 7: Principle of sound financial management Repealed
38. 29Principles of economy, efficiency and effectiveness/Principle of sound financial management Repealed
39. 30Internal control of budget implementation Repealed
40. Chapter 8: Principle of transparency Repealed
41. 31Publication of accounts, budgets and reports Repealed
42. Title III: ESTABLISHMENT AND STRUCTURE OF THE BUDGET
43. Chapter 1: Establishment of the budget of the Union body Repealed
44. 32Annual and multiannual programming Repealed
45. 33Establishment of the budget Repealed
46. 34Amending budgets Repealed
47. Chapter 2: Structure and presentation of the budget of the union body Repealed
48. 35Structure of the budget of the Union body Repealed
49. 36Budget nomenclature Repealed
50. 37Presentation of the budget of the Union body Repealed
51. 38Rules on the establishment plans for staff Repealed
52. Title IV: IMPLEMENTATION OF THE BUDGET OF THE UNION BODY
53. Chapter 1: General provisions Repealed
54. 39Budget implementation in accordance with the principle of sound financial management Repealed
55. 40Delegation of budget implementation powers Repealed
56. 41Conflict of interests Repealed
57. 42Method of implementation of the budget of the Union body Repealed
58. Chapter 2: Financial actors Repealed
59. Principle of segregation of duties Repealed
60. 43Segregation of duties Repealed
61. Authorising officer Repealed
62. 44Powers and duties of authorising officer Repealed
63. 45Ex ante controls Repealed
64. 46Ex post controls Repealed
65. 47Consolidated Annual Activity Report Repealed
66. 48Protection of Union’s financial interests Repealed
67. 49Delegation of budget implementation Repealed
68. Accounting officer Repealed
69. 50Powers and duties of the accounting officer Repealed
70. Imprest administrator Repealed
71. 51Imprest accounts Repealed
72. Chapter 3: Liability of financial actors Repealed
73. General rules Repealed
74. 52Withdrawal of delegation and suspension of duties given to financial actors Repealed
75. 53Liability of the financial actors for illegal activity, fraud or corruption Repealed
76. Rules applicable to authorising officers Repealed
77. 54Rules applicable to authorising officers Repealed
78. Rules applicable to accounting officers and imprest administrators Repealed
79. 55Rules applicable to accounting officers Repealed
80. 56Rules applicable to imprest administrators Repealed
81. Chapter 4: Revenue operations Repealed
82. 57Request for payment Repealed
83. 58Treatment of interest Repealed
84. 59Estimate of amounts receivable Repealed
85. 60Establishment of amounts receivable Repealed
86. 61Authorisation of recovery Repealed
87. 62Rules on recovery Repealed
88. 63Collection formalities Repealed
89. 64Additional time for payment Repealed
90. 65List of entitlements Repealed
91. 66Limitation period Repealed
92. 67Specific provisions applicable to fees and charges Repealed
93. Chapter 5: Expenditure operations Repealed
94. 68Financing decisions Repealed
95. 69Types of commitments Repealed
96. 70Rules applicable to commitments Repealed
97. 71Checks applicable to commitments Repealed
98. 72Validation of expenditure Repealed
99. 73Validation and material form of ‘passing for payment’ Repealed
100. 74Authorisation of expenditure Repealed
101. 75Types of payments Repealed
102. 76Payment limited to funds available Repealed
103. 77Time limits Repealed
104. Chapter 6: IT systems Repealed
105. 78Electronic management of operations Repealed
106. 79e-Government Repealed
107. 80Good administration Repealed
108. 81Indication of means of redress Repealed
109. Chapter 7: Internal auditor Repealed
110. 82Appointment and powers and duties of the internal auditor Repealed
111. 83Independence of the internal auditor Repealed
112. 84Establishment of internal audit capability Repealed
113. Title V: PROCUREMENT
114. 85General provisions Repealed
115. 86Procurement Procedures Repealed
116. Title VI: SPECIFIC PROVISIONS REGARDING ADMINISTRATIVE APPROPRIATIONS
117. 87Administrative appropriations Repealed
118. 88Building projects Repealed
119. Title VII: EXPERTS
120. 89Remunerated external experts Repealed
121. Title VIII: GRANTS AND PRIZESAWARDED BY THE UNION BODY
122. 90Grants Repealed
123. 91Prizes Repealed
124. Title IX: PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
125. Chapter 1: Presentation of the accounts Repealed
126. 92Structure of the accounts Repealed
127. 93Report on budgetary and financial management Repealed
128. 94Rules governing the accounts Repealed
129. 95Accounting principles Repealed
130. 96Financial statements Repealed
131. 97Budgetary implementation reports Repealed
132. 98Provisional accounts Repealed
133. 99Approval of the final accounts Repealed
134. Chapter 2: Accounting and property inventories Repealed
135. Common provisions Repealed
136. 100The accounting system Repealed
137. 101Common requirements for the institutions’ accounting system Repealed
138. General and budgetary accounts Repealed
139. 102The general accounts Repealed
140. 103Entries in the general accounts Repealed
141. 104Accounting adjustments Repealed
142. 105Budgetary accounting Repealed
143. 106Property inventory Repealed
144. Title X: EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD
145. 107External audit Repealed
146. 108Timetable of the discharge procedure Repealed
147. 109The discharge procedure Repealed
148. 110Follow-up measures Repealed
149. 111On-the-spot checks by the Commission, the Court of Auditors and OLAF Repealed
150. Title XI: TRANSITIONAL AND FINAL PROVISIONS
151. 112Information requests by the European Parliament and the Council Repealed
152. 113Adoption of the new financial regulation of the Union body Repealed
153. 114Rules implementing the financial regulation of the Union body Repealed
154. 115Repeal Repealed
155. 116Entry into force Repealed
156. Signature