{
  "url": "https://openlegislation.uk/eu-regulation-2014-110",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-110.json",
  "id": "eur/2014/110",
  "title": "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referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)",
  "short_title": "Regulation (EU) No 110/2014 on the model financial regulation for public-private partnership bodies referred…",
  "long_title": "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referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)",
  "citation": "EU Regulation No 110/2014",
  "type": "eur",
  "year": "2014",
  "number": "110",
  "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-2014-110/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "SCOPE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/1"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/1"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Scope of the budget",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/1"
    },
    {
      "path": "chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "BUDGETARY PRINCIPLES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Respect for budgetary principles",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "article/5",
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      "number": "5",
      "heading": "Principles of unity and of budgetary accuracy",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Principle of annuality",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Principle of equilibrium",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "article/8",
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      "heading": "Principle of unit of account",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "article/9",
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      "number": "9",
      "heading": "Principle of universality",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Principle of specification",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "article/11",
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      "heading": "Principle of sound financial management",
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      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "article/12",
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      "heading": "Internal control of budget implementation",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "article/13",
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      "heading": "Principle of transparency",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/2"
    },
    {
      "path": "chapter/3",
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      "number": "3",
      "heading": "FINANCIAL PLANNING",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
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    {
      "path": "article/14",
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      "heading": "Estimate of revenue and expenditure",
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      "status": "repealed",
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    {
      "path": "article/15",
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      "heading": "Establishment of the budget",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/3"
    },
    {
      "path": "chapter/4",
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      "number": "4",
      "heading": "FINANCIAL ACTORS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
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    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Budget implementation in accordance with the principle of sound financial management",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/4"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Powers and duties of the authorising officer",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/4"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Ex ante controls",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/4"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Ex post controls",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "article/20",
      "kind": "article",
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      "heading": "Annual reporting",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/4"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Protection of the financial interests of the Union",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/4"
    },
    {
      "path": "article/22",
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      "heading": "Accounting officer",
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      "status": "repealed",
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    },
    {
      "path": "article/23",
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      "number": "23",
      "heading": "Liability of the financial actors",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/4"
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Conflict of interests",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/4"
    },
    {
      "path": "article/25",
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      "number": "25",
      "heading": "Segregation of duties",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/4"
    },
    {
      "path": "chapter/5",
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      "heading": "INTERNAL AUDIT",
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      "parent": null
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    {
      "path": "article/27",
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      "path": "article/28",
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      "status": "repealed",
      "parent": "chapter/5"
    },
    {
      "path": "chapter/6",
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      "heading": "REVENUE AND EXPENDITURE OPERATIONS",
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      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/29",
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      "heading": "Implementation of revenue",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/6"
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "Members’ contribution",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/6"
    },
    {
      "path": "article/31",
      "kind": "article",
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      "heading": "Implementation of expenditure",
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      "status": "repealed",
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      "path": "article/32",
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      "heading": "Time limits",
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      "status": "repealed",
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    {
      "path": "chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "IMPLEMENTATION OF THE BUDGET OF THE PPP BODY",
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      "status": "repealed",
      "parent": null
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    {
      "path": "article/33",
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      "heading": "Procurement",
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      "status": "repealed",
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      "path": "article/34",
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      "number": "34",
      "heading": "Experts",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/7"
    },
    {
      "path": "article/35",
      "kind": "article",
      "number": "35",
      "heading": "Grants",
      "url": "https://openlegislation.uk/eu-regulation-2014-110/article-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/7"
    },
    {
      "path": "article/36",
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      "number": "36",
      "heading": "Prizes",
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      "status": "repealed",
      "parent": "chapter/7"
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      "path": "article/37",
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      "number": "37",
      "heading": "Indication of means of redress",
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      "status": "repealed",
      "parent": "chapter/7"
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      "path": "chapter/8",
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      "heading": "Rules governing the accounts",
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      "heading": "Accounting principles",
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      "status": "repealed",
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      "path": "article/41",
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      "number": "41",
      "heading": "Financial statements",
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      "status": "repealed",
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      "heading": "Budgetary implementation reports",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "article/43",
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      "number": "43",
      "heading": "Provisional accounts and approval of the final accounts",
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      "heading": "Accounting system",
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      "heading": "Inventories",
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      "heading": "EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD",
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      "heading": "External audit",
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      "heading": "Adoption of the PPP body's financial rules",
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      "path": "signature",
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