# 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referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed) EU Regulation No 1271/2013 · adopted 30 September 2013 Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial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referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed) ## Introductory text Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title I: GENERAL PROVISIONS ## 1 Subject matter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Periods, dates and time limits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Protection of personal data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Respect for budgetary principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title II: BUDGETARY PRINCIPLES ### Chapter 1: Principles of unity and of budget accuracy ## 6 Scope of the budget of the Union body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Ad hoc grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Delegation agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Specific rules on the principles of unity and budgetary accuracy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Principle of annuality ## 10 Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Type of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Accounting for revenue and appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Commitment of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Cancelation and carry-over of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Carry-over rules for assigned revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Decommitment of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Rules applicable in the event of late adoption of the budget of the Union body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Principle of equilibrium ## 19 Definition and scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Budget result from financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Principle of unit of account ## 21 Use of euro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Principle of universality ## 22 Definition and scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Assigned revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Rules on deductions and exchange rates adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: Principle of specification ## 26 General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Specific rules on transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 7: Principle of sound financial management ## 29 Principles of economy, efficiency and effectiveness/Principle of sound financial management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Internal control of budget implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 8: Principle of transparency ## 31 Publication of accounts, budgets and reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title III: ESTABLISHMENT AND STRUCTURE OF THE BUDGET ### Chapter 1: Establishment of the budget of the Union body ## 32 Annual and multiannual programming . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Establishment of the budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Amending budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Structure and presentation of the budget of the union body ## 35 Structure of the budget of the Union body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Budget nomenclature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 Presentation of the budget of the Union body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Rules on the establishment plans for staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title IV: IMPLEMENTATION OF THE BUDGET OF THE UNION BODY ### Chapter 1: General provisions ## 39 Budget implementation in accordance with the principle of sound financial management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 Delegation of budget implementation powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Conflict of interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Method of implementation of the budget of the Union body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Financial actors ### Section 1: Principle of segregation of duties ## 43 Segregation of duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Authorising officer ## 44 Powers and duties of authorising officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 45 Ex ante controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 Ex post controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 Consolidated Annual Activity Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 48 Protection of Union’s financial interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 Delegation of budget implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Accounting officer ## 50 Powers and duties of the accounting officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Imprest administrator ## 51 Imprest accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Liability of financial actors ### Section 1: General rules ## 52 Withdrawal of delegation and suspension of duties given to financial actors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 53 Liability of the financial actors for illegal activity, fraud or corruption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Rules applicable to authorising officers ## 54 Rules applicable to authorising officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Rules applicable to accounting officers and imprest administrators ## 55 Rules applicable to accounting officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 56 Rules applicable to imprest administrators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Revenue operations ## 57 Request for payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 58 Treatment of interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 59 Estimate of amounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 60 Establishment of amounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 61 Authorisation of recovery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 62 Rules on recovery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 63 Collection formalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 64 Additional time for payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 65 List of entitlements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 66 Limitation period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 67 Specific provisions applicable to fees and charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Expenditure operations ## 68 Financing decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 69 Types of commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 70 Rules applicable to commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 71 Checks applicable to commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 72 Validation of expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 73 Validation and material form of ‘passing for payment’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 74 Authorisation of expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 75 Types of payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 76 Payment limited to funds available . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 77 Time limits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: IT systems ## 78 Electronic management of operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 79 e-Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 80 Good administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 81 Indication of means of redress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 7: Internal auditor ## 82 Appointment and powers and duties of the internal auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 83 Independence of the internal auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 84 Establishment of internal audit capability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title V: PROCUREMENT ## 85 General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 86 Procurement Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title VI: SPECIFIC PROVISIONS REGARDING ADMINISTRATIVE APPROPRIATIONS ## 87 Administrative appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88 Building projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title VII: EXPERTS ## 89 Remunerated external experts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title VIII: GRANTS AND PRIZESAWARDED BY THE UNION BODY ## 90 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 91 Prizes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title IX: PRESENTATION OF THE ACCOUNTS AND ACCOUNTING ### Chapter 1: Presentation of the accounts ## 92 Structure of the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 93 Report on budgetary and financial management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 94 Rules governing the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 95 Accounting principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 96 Financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 97 Budgetary implementation reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 98 Provisional accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 99 Approval of the final accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Accounting and property inventories ### Section 1: Common provisions ## 100 The accounting system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 101 Common requirements for the institutions’ accounting system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: General and budgetary accounts ## 102 The general accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 103 Entries in the general accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 104 Accounting adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 105 Budgetary accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 106 Property inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title X: EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD ## 107 External audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 108 Timetable of the discharge procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 109 The discharge procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 110 Follow-up measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 111 On-the-spot checks by the Commission, the Court of Auditors and OLAF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XI: TRANSITIONAL AND FINAL PROVISIONS ## 112 Information requests by the European Parliament and the Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 113 Adoption of the new financial regulation of the Union body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 114 Rules implementing the financial regulation of the Union body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 115 Repeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 116 Entry into force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/2013/1271 (the official version) Page: https://openlegislation.uk/eu-regulation-2013-1271 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.