{
  "url": "https://openlegislation.uk/eu-regulation-2013-1271",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1271.json",
  "id": "eur/2013/1271",
  "title": "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referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)",
  "short_title": "Regulation (EU) No 1271/2013 on the framework financial regulation for the bodies referred to in Article 208…",
  "long_title": "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referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)",
  "citation": "EU Regulation No 1271/2013",
  "type": "eur",
  "year": "2013",
  "number": "1271",
  "version": "current",
  "date": "2013-09-30",
  "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-2013-1271/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/I",
      "kind": "title",
      "number": "I",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Periods, dates and time limits",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Protection of personal data",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Respect for budgetary principles",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-5",
      "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": null,
      "parent": null
    },
    {
      "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/6",
      "kind": "article",
      "number": "6",
      "heading": "Scope of the budget of the Union body",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/1"
    },
    {
      "path": "article/7",
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      "number": "7",
      "heading": "Ad hoc grants",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/1"
    },
    {
      "path": "article/8",
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      "heading": "Delegation agreements",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/1"
    },
    {
      "path": "article/9",
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      "heading": "Specific rules on the principles of unity and budgetary accuracy",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/1"
    },
    {
      "path": "title/II/chapter/2",
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      "heading": "Principle of annuality",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Definition",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/11",
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      "heading": "Type of appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "article/12",
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      "heading": "Accounting for revenue and appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-12",
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      "status": "repealed",
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    {
      "path": "article/13",
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      "heading": "Commitment of appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "article/14",
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      "number": "14",
      "heading": "Cancelation and carry-over of appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/15",
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      "number": "15",
      "heading": "Carry-over rules for assigned revenue",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Decommitment of appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Commitments",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Rules applicable in the event of late adoption of the budget of the Union body",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-18",
      "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",
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      "status": "repealed",
      "parent": "title/II"
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    {
      "path": "article/19",
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      "number": "19",
      "heading": "Definition and scope",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/3"
    },
    {
      "path": "article/20",
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      "number": "20",
      "heading": "Budget result from financial year",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/3"
    },
    {
      "path": "title/II/chapter/4",
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      "number": "4",
      "heading": "Principle of unit of account",
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      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Use of euro",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/4"
    },
    {
      "path": "title/II/chapter/5",
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      "number": "5",
      "heading": "Principle of universality",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Definition and scope",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/23",
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      "heading": "Assigned revenue",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/24",
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      "heading": "Donations",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/25",
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      "heading": "Rules on deductions and exchange rates adjustments",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/5"
    },
    {
      "path": "title/II/chapter/6",
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      "heading": "Principle of specification",
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      "status": "repealed",
      "parent": "title/II"
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    {
      "path": "article/26",
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      "number": "26",
      "heading": "General provisions",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "article/27",
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      "number": "27",
      "heading": "Transfers",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/6"
    },
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      "path": "article/28",
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      "heading": "Specific rules on transfers",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/6"
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    {
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      "heading": "Principle of sound financial management",
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      "status": "repealed",
      "parent": "title/II"
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      "path": "article/29",
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      "number": "29",
      "heading": "Principles of economy, efficiency and effectiveness/Principle of sound financial management",
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      "extent": "E+W+S+N.I.",
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      "path": "article/30",
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      "heading": "Internal control of budget implementation",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "heading": "Publication of accounts, budgets and reports",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/8"
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      "path": "title/III",
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      "number": "III",
      "heading": "ESTABLISHMENT AND STRUCTURE OF THE BUDGET",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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    {
      "path": "title/III/chapter/1",
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      "heading": "Establishment of the budget of the Union body",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III"
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      "path": "article/32",
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      "heading": "Annual and multiannual programming",
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      "path": "article/33",
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      "path": "article/34",
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      "heading": "Amending budgets",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1"
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    {
      "path": "title/III/chapter/2",
      "kind": "chapter",
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      "heading": "Structure and presentation of the budget of the union body",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III"
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      "path": "article/35",
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      "heading": "Structure of the budget of the Union body",
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      "status": "repealed",
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    },
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      "path": "article/36",
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      "heading": "Budget nomenclature",
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      "status": "repealed",
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      "path": "article/37",
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      "heading": "Presentation of the budget of the Union body",
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      "path": "title/IV",
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      "heading": "IMPLEMENTATION OF THE BUDGET OF THE UNION BODY",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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    {
      "path": "title/IV/chapter/1",
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      "heading": "Budget implementation in accordance with the principle of sound financial management",
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      "path": "article/41",
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      "number": "41",
      "heading": "Conflict of interests",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "article/42",
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      "heading": "Method of implementation of the budget of the Union body",
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      "parent": "title/IV/chapter/1"
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      "path": "title/IV/chapter/2",
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      "heading": "Financial actors",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
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    {
      "path": "title/IV/chapter/2/section/1",
      "kind": "section",
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      "heading": "Principle of segregation of duties",
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      "heading": "Segregation of duties",
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      "status": "repealed",
      "parent": "title/IV/chapter/2/section/1"
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      "path": "title/IV/chapter/2/section/2",
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      "heading": "Authorising officer",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2"
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      "path": "article/44",
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      "number": "44",
      "heading": "Powers and duties of authorising officer",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
    },
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      "path": "article/45",
      "kind": "article",
      "number": "45",
      "heading": "Ex ante controls",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
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      "path": "article/46",
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      "heading": "Ex post controls",
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      "status": "repealed",
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      "path": "article/47",
      "kind": "article",
      "number": "47",
      "heading": "Consolidated Annual Activity Report",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
    },
    {
      "path": "article/48",
      "kind": "article",
      "number": "48",
      "heading": "Protection of Union’s financial interests",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
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    {
      "path": "article/49",
      "kind": "article",
      "number": "49",
      "heading": "Delegation of budget implementation",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
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    {
      "path": "title/IV/chapter/2/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Accounting officer",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/2"
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    {
      "path": "article/50",
      "kind": "article",
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      "heading": "Powers and duties of the accounting officer",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/3"
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    {
      "path": "title/IV/chapter/2/section/4",
      "kind": "section",
      "number": "4",
      "heading": "Imprest administrator",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/2"
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    {
      "path": "article/51",
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      "heading": "Imprest accounts",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/4"
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    {
      "path": "title/IV/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Liability of financial actors",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV"
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    {
      "path": "title/IV/chapter/3/section/1",
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      "number": "1",
      "heading": "General rules",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/3"
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    {
      "path": "article/52",
      "kind": "article",
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      "heading": "Withdrawal of delegation and suspension of duties given to financial actors",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3/section/1"
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    {
      "path": "article/53",
      "kind": "article",
      "number": "53",
      "heading": "Liability of the financial actors for illegal activity, fraud or corruption",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3/section/1"
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    {
      "path": "title/IV/chapter/3/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Rules applicable to authorising officers",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/3"
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    {
      "path": "article/54",
      "kind": "article",
      "number": "54",
      "heading": "Rules applicable to authorising officers",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/3/section/2"
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    {
      "path": "title/IV/chapter/3/section/3",
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      "heading": "Rules applicable to accounting officers and imprest administrators",
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      "parent": "title/IV/chapter/3"
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    {
      "path": "article/55",
      "kind": "article",
      "number": "55",
      "heading": "Rules applicable to accounting officers",
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      "parent": "title/IV/chapter/3/section/3"
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    {
      "path": "article/56",
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      "heading": "Rules applicable to imprest administrators",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/3/section/3"
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    {
      "path": "title/IV/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Revenue operations",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV"
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    {
      "path": "article/57",
      "kind": "article",
      "number": "57",
      "heading": "Request for payment",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4"
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      "path": "article/58",
      "kind": "article",
      "number": "58",
      "heading": "Treatment of interest",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4"
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    {
      "path": "article/59",
      "kind": "article",
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      "heading": "Estimate of amounts receivable",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-59",
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      "parent": "title/IV/chapter/4"
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      "path": "article/60",
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      "heading": "Establishment of amounts receivable",
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      "parent": "title/IV/chapter/4"
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    {
      "path": "article/61",
      "kind": "article",
      "number": "61",
      "heading": "Authorisation of recovery",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/4"
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    {
      "path": "article/62",
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      "heading": "Rules on recovery",
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      "parent": "title/IV/chapter/4"
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    {
      "path": "article/63",
      "kind": "article",
      "number": "63",
      "heading": "Collection formalities",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-63",
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      "parent": "title/IV/chapter/4"
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    {
      "path": "article/64",
      "kind": "article",
      "number": "64",
      "heading": "Additional time for payment",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/4"
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    {
      "path": "article/65",
      "kind": "article",
      "number": "65",
      "heading": "List of entitlements",
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    {
      "path": "article/66",
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      "heading": "Limitation period",
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    {
      "path": "article/67",
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      "heading": "Specific provisions applicable to fees and charges",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/4"
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    {
      "path": "title/IV/chapter/5",
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      "heading": "Expenditure operations",
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      "parent": "title/IV"
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    {
      "path": "article/68",
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      "heading": "Financing decisions",
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      "parent": "title/IV/chapter/5"
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    {
      "path": "article/69",
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      "heading": "Types of commitments",
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      "status": "repealed",
      "parent": "title/IV/chapter/5"
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      "path": "article/70",
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      "heading": "Rules applicable to commitments",
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      "parent": "title/IV/chapter/5"
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    {
      "path": "article/71",
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      "heading": "Checks applicable to commitments",
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      "parent": "title/IV/chapter/5"
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    {
      "path": "article/72",
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      "heading": "Validation of expenditure",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
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    {
      "path": "article/73",
      "kind": "article",
      "number": "73",
      "heading": "Validation and material form of ‘passing for payment’",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-73",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
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    {
      "path": "article/74",
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      "heading": "Authorisation of expenditure",
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      "status": "repealed",
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "article/75",
      "kind": "article",
      "number": "75",
      "heading": "Types of payments",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-75",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
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    {
      "path": "article/76",
      "kind": "article",
      "number": "76",
      "heading": "Payment limited to funds available",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-76",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
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    {
      "path": "article/77",
      "kind": "article",
      "number": "77",
      "heading": "Time limits",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "title/IV/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "IT systems",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV"
    },
    {
      "path": "article/78",
      "kind": "article",
      "number": "78",
      "heading": "Electronic management of operations",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-78",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/6"
    },
    {
      "path": "article/79",
      "kind": "article",
      "number": "79",
      "heading": "e-Government",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/6"
    },
    {
      "path": "article/80",
      "kind": "article",
      "number": "80",
      "heading": "Good administration",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/6"
    },
    {
      "path": "article/81",
      "kind": "article",
      "number": "81",
      "heading": "Indication of means of redress",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-81",
      "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",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV"
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    {
      "path": "article/82",
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      "number": "82",
      "heading": "Appointment and powers and duties of the internal auditor",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/7"
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    {
      "path": "article/83",
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      "number": "83",
      "heading": "Independence of the internal auditor",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/7"
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    {
      "path": "article/84",
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      "number": "84",
      "heading": "Establishment of internal audit capability",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/7"
    },
    {
      "path": "title/V",
      "kind": "title",
      "number": "V",
      "heading": "PROCUREMENT",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/85",
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      "number": "85",
      "heading": "General provisions",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "article/86",
      "kind": "article",
      "number": "86",
      "heading": "Procurement Procedures",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "title/VI",
      "kind": "title",
      "number": "VI",
      "heading": "SPECIFIC PROVISIONS REGARDING ADMINISTRATIVE APPROPRIATIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/87",
      "kind": "article",
      "number": "87",
      "heading": "Administrative appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI"
    },
    {
      "path": "article/88",
      "kind": "article",
      "number": "88",
      "heading": "Building projects",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI"
    },
    {
      "path": "title/VII",
      "kind": "title",
      "number": "VII",
      "heading": "EXPERTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/89",
      "kind": "article",
      "number": "89",
      "heading": "Remunerated external experts",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII"
    },
    {
      "path": "title/VIII",
      "kind": "title",
      "number": "VIII",
      "heading": "GRANTS AND PRIZESAWARDED BY THE UNION BODY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/90",
      "kind": "article",
      "number": "90",
      "heading": "Grants",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-90",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII"
    },
    {
      "path": "article/91",
      "kind": "article",
      "number": "91",
      "heading": "Prizes",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII"
    },
    {
      "path": "title/IX",
      "kind": "title",
      "number": "IX",
      "heading": "PRESENTATION OF THE ACCOUNTS AND ACCOUNTING",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/IX/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Presentation of the accounts",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IX"
    },
    {
      "path": "article/92",
      "kind": "article",
      "number": "92",
      "heading": "Structure of the accounts",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-92",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "article/93",
      "kind": "article",
      "number": "93",
      "heading": "Report on budgetary and financial management",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-93",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "article/94",
      "kind": "article",
      "number": "94",
      "heading": "Rules governing the accounts",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-94",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "article/95",
      "kind": "article",
      "number": "95",
      "heading": "Accounting principles",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-95",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "article/96",
      "kind": "article",
      "number": "96",
      "heading": "Financial statements",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-96",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "article/97",
      "kind": "article",
      "number": "97",
      "heading": "Budgetary implementation reports",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-97",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "article/98",
      "kind": "article",
      "number": "98",
      "heading": "Provisional accounts",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-98",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "article/99",
      "kind": "article",
      "number": "99",
      "heading": "Approval of the final accounts",
      "url": "https://openlegislation.uk/eu-regulation-2013-1271/article-99",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "title/IX/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Accounting and property inventories",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "title/IX"
    },
    {
      "path": "title/IX/chapter/2/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Common provisions",
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