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Commission Delegated Regulation (EU) No 110/2014 of 30 September 2013 on the model financial regulation for public-private partnership bodies referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)

EU Regulation No 110/2014 · Adopted 30 September 2013 · Extends to United Kingdom

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Commission Delegated Regulation (EU) No 110/2014

of 30 September 2013

on the model financial regulation for public-private partnership bodies referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)

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Annotations to the whole text

Textual amendments

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Repealed by Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council.

Contents

  1. Chapter 1: SCOPE Repealed
  2. 1Subject matter Repealed
  3. 2Definitions Repealed
  4. 3Scope of the budget Repealed
  5. Chapter 2: BUDGETARY PRINCIPLES Repealed
  6. 4Respect for budgetary principles Repealed
  7. 5Principles of unity and of budgetary accuracy Repealed
  8. 6Principle of annuality Repealed
  9. 7Principle of equilibrium Repealed
  10. 8Principle of unit of account Repealed
  11. 9Principle of universality Repealed
  12. 10Principle of specification Repealed
  13. 11Principle of sound financial management Repealed
  14. 12Internal control of budget implementation Repealed
  15. 13Principle of transparency Repealed
  16. Chapter 3: FINANCIAL PLANNING Repealed
  17. 14Estimate of revenue and expenditure Repealed
  18. 15Establishment of the budget Repealed
  19. Chapter 4: FINANCIAL ACTORS Repealed
  20. 16Budget implementation in accordance with the principle of sound financial management Repealed
  21. 17Powers and duties of the authorising officer Repealed
  22. 18Ex ante controls Repealed
  23. 19Ex post controls Repealed
  24. 20Annual reporting Repealed
  25. 21Protection of the financial interests of the Union Repealed
  26. 22Accounting officer Repealed
  27. 23Liability of the financial actors Repealed
  28. 24Conflict of interests Repealed
  29. 25Segregation of duties Repealed
  30. Chapter 5: INTERNAL AUDIT Repealed
  31. 26Appointment, powers and duties of the internal auditor Repealed
  32. 27Independenceof the internal auditor Repealed
  33. 28Establishment of an internal audit capability Repealed
  34. Chapter 6: REVENUE AND EXPENDITURE OPERATIONS Repealed
  35. 29Implementation of revenue Repealed
  36. 30Members’ contribution Repealed
  37. 31Implementation of expenditure Repealed
  38. 32Time limits Repealed
  39. Chapter 7: IMPLEMENTATION OF THE BUDGET OF THE PPP BODY Repealed
  40. 33Procurement Repealed
  41. 34Experts Repealed
  42. 35Grants Repealed
  43. 36Prizes Repealed
  44. 37Indication of means of redress Repealed
  45. Chapter 8: ACCOUNTING Repealed
  46. 38Rules governing the accounts Repealed
  47. 39Structure of the accounts Repealed
  48. 40Accounting principles Repealed
  49. 41Financial statements Repealed
  50. 42Budgetary implementation reports Repealed
  51. 43Provisional accounts and approval of the final accounts Repealed
  52. 44Accounting system Repealed
  53. 45Inventories Repealed
  54. Chapter 9: EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD Repealed
  55. 46External audit Repealed
  56. 47Timetable of the discharge procedure Repealed
  57. 47aThe discharge procedure Repealed
  58. 47bFollow-up measures Repealed
  59. 48On-the-spot checks by the Commission, the Court of Auditors and OLAF Repealed
  60. Chapter 10: FINAL AND TRANSITIONAL PROVISIONS Repealed
  61. 49Information requests Repealed
  62. 50Adoption of the PPP body's financial rules Repealed
  63. 51Entry into force Repealed
  64. Signature

1Subject matterF1

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2DefinitionsF1

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3Scope of the budgetF1

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4Respect for budgetary principlesF1

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5Principles of unity and of budgetary accuracyF1

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6Principle of annualityF1

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7Principle of equilibriumF1

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8Principle of unit of accountF1

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9Principle of universalityF1

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10Principle of specificationF1

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11Principle of sound financial managementF1

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12Internal control of budget implementationF1

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13Principle of transparencyF1

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14Estimate of revenue and expenditureF1

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15Establishment of the budgetF1

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16Budget implementation in accordance with the principle of sound financial managementF1

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17Powers and duties of the authorising officerF1

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18Ex ante controlsF1

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19Ex post controlsF1

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20Annual reportingF1

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21Protection of the financial interests of the UnionF1

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22Accounting officerF1

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23Liability of the financial actorsF1

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24Conflict of interestsF1

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25Segregation of dutiesF1

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26Appointment, powers and duties of the internal auditorF1

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27Independenceof the internal auditorF1

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28Establishment of an internal audit capabilityF1

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29Implementation of revenueF1

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30Members’ contributionF1

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31Implementation of expenditureF1

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32Time limitsF1

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33ProcurementF1

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34ExpertsF1

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35GrantsF1

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36PrizesF1

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37Indication of means of redressF1

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38Rules governing the accountsF1

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39Structure of the accountsF1

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40Accounting principlesF1

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41Financial statementsF1

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42Budgetary implementation reportsF1

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43Provisional accounts and approval of the final accountsF1

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44Accounting systemF1

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45InventoriesF1

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46External auditF1

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47Timetable of the discharge procedureF1

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47aThe discharge procedureF1

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47bFollow-up measuresF1

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48On-the-spot checks by the Commission, the Court of Auditors and OLAFF1

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49Information requestsF1

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50Adoption of the PPP body's financial rulesF1

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51Entry into forceF1

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Signature

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