{
  "url": "https://openlegislation.uk/eu-regulation-2014-447/article-46",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-447/article-46.json",
  "legislation": "eur/2014/447",
  "legislation_title": "Commission Implementing Regulation (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an Instrument for Pre-accession assistance (IPA II)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-447",
  "path": "article/46",
  "kind": "article",
  "number": "46",
  "heading": "Financial management, decommitment, examination and acceptance of accounts, closure and financial corrections",
  "text": "1. Article 76 of Regulation (EU) No 1303/2013 concerning budget commitments shall apply.\n2. Articles 77 to 80, 82 to 83, 129 to 132, 134 to 135 and 142 of Regulation (EU) No 1303/2013 concerning payments shall apply. In addition, Article 27(1) of Regulation (EU) No 1299/2013 concerning payments into a single account shall apply. Article 28 of Regulation (EU) No 1299/2013 concerning the use of the euro shall apply.\n3. Concerning pre-financing, following the Commission decision adopting the cross-border cooperation programme, a single pre-financing amount shall be paid by the Commission.\nThe pre-financing shall amount to 50 % of the first three budgetary commitments to the programme.\nThe pre-financing amount may be paid in two instalments, where necessary, according to budgetary needs.\nThe total amount paid as pre-financing shall be reimbursed to the Commission if no payments application under the cross-border cooperation programme is sent within 24 months of the date on which the Commission pays the first instalment of the pre-financing amount.\n4. Articles 86 to 88 and 136 of Regulation (EU) No 1303/2013 concerning decommitment shall apply.\n5. Articles 84 and 137 to 141 of Regulation (EU) No 1303/2013 concerning the examination and acceptance of accounts as well as closure shall apply.\n6. Articles 85, 122(2) and 143 to 147 of Regulation (EU) No 1303/2013 concerning financial corrections and recoveries shall apply. Article 27(2) and (3) of Regulation (EU) No 1299/2013 shall also apply.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/447/article/46",
    "retrieved_at": "2026-11-01T14:47:43.072282+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}