{
  "url": "https://openlegislation.uk/eu-regulation-2019-715",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-715.json",
  "id": "eur/2019/715",
  "title": "Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council",
  "short_title": "Regulation (EU) 2019/715 on the framework financial regulation for the bodies set up under the TFEU and…",
  "long_title": "Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council",
  "citation": "EU Regulation 2019/715",
  "type": "eur",
  "year": "2019",
  "number": "715",
  "version": "current",
  "date": "2018-12-18",
  "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-2019-715/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-2019-715/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Periods, dates and time limits",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Protection of personal data",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/I"
    },
    {
      "path": "title/II",
      "kind": "title",
      "number": "II",
      "heading": "BUDGET AND BUDGETARY PRINCIPLES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Respect for budgetary principles",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "title/II/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "PRINCIPLES OF UNITY AND OF BUDGETARY ACCURACY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "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-2019-715/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/1"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Contribution agreements, grant agreements and financial framework partnerships",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/1"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Specific rules on the principles of unity and budgetary accuracy",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/1"
    },
    {
      "path": "title/II/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "PRINCIPLE OF ANNUALITY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Definition",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Budgetary accounting for revenue and appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Commitment of appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Cancellation and carry-over of appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Detailed provisions on cancellation and carryover of appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Decommitment of appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/2"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Rules applicable in the event of late adoption of the budget of the Union body",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/2"
    },
    {
      "path": "title/II/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "PRINCIPLE OF EQUILIBRIUM",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Definition and scope",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/3"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Balance from financial year",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/3"
    },
    {
      "path": "title/II/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "PRINCIPLE OF UNIT OF ACCOUNT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Use of euro",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/4"
    },
    {
      "path": "title/II/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "PRINCIPLE OF UNIVERSALITY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Scope",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Assigned revenue",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Structure to accommodate assigned revenue and provision of corresponding appropriations",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Donations",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Corporate Sponsorship",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/5"
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Rules on deductions and exchange rates adjustments",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/5"
    },
    {
      "path": "title/II/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "PRINCIPLE OF SPECIFICATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "General provisions",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/6"
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": "Transfers",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/6"
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": "Specific rules on transfers",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/6"
    },
    {
      "path": "title/II/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "PRINCIPLE OF SOUND FINANCIAL MANAGEMENT AND PERFORMANCE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/28",
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      "number": "28",
      "heading": "Performance and principles of economy, efficiency and effectiveness",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/7"
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": "Evaluations",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/7"
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "Internal control of budget implementation",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/7"
    },
    {
      "path": "title/II/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "PRINCIPLE OF TRANSPARENCY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II"
    },
    {
      "path": "article/31",
      "kind": "article",
      "number": "31",
      "heading": "Publication of accounts and budgets",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/II/chapter/8"
    },
    {
      "path": "title/III",
      "kind": "title",
      "number": "III",
      "heading": "ESTABLISHMENT AND STRUCTURE OF THE BUDGET",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/III/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "ESTABLISHMENT OF THE BUDGET OF THE UNION BODY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III"
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": "Single programming document",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III/chapter/1"
    },
    {
      "path": "article/33",
      "kind": "article",
      "number": "33",
      "heading": "Establishment of the budget",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III/chapter/1"
    },
    {
      "path": "article/34",
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      "number": "34",
      "heading": "Amending budgets",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III/chapter/1"
    },
    {
      "path": "title/III/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "STRUCTURE AND PRESENTATION OF THE BUDGET OF THE UNION BODY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III"
    },
    {
      "path": "article/35",
      "kind": "article",
      "number": "35",
      "heading": "Structure of the budget of the Union body",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III/chapter/2"
    },
    {
      "path": "article/36",
      "kind": "article",
      "number": "36",
      "heading": "Budget nomenclature",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III/chapter/2"
    },
    {
      "path": "article/37",
      "kind": "article",
      "number": "37",
      "heading": "Presentation of the budget of the Union body",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III/chapter/2"
    },
    {
      "path": "article/38",
      "kind": "article",
      "number": "38",
      "heading": "Rules on the establishment plans for staff",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/III/chapter/2"
    },
    {
      "path": "title/IV",
      "kind": "title",
      "number": "IV",
      "heading": "IMPLEMENTATION OF THE BUDGET OF THE UNION BODY",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/IV/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV"
    },
    {
      "path": "article/39",
      "kind": "article",
      "number": "39",
      "heading": "Budget implementation in accordance with the principle of sound financial management",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/1"
    },
    {
      "path": "article/40",
      "kind": "article",
      "number": "40",
      "heading": "Information on transfers of personal data for audit purposes",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/1"
    },
    {
      "path": "article/41",
      "kind": "article",
      "number": "41",
      "heading": "Delegation of budget implementation powers",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-41",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/1"
    },
    {
      "path": "article/42",
      "kind": "article",
      "number": "42",
      "heading": "Conflict of interests",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/1"
    },
    {
      "path": "title/IV/chapter/2",
      "kind": "chapter",
      "number": "2",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV"
    },
    {
      "path": "article/43",
      "kind": "article",
      "number": "43",
      "heading": "Method of implementation of the budget of the Union body",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/2"
    },
    {
      "path": "title/IV/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "FINANCIAL ACTORS",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV"
    },
    {
      "path": "title/IV/chapter/3/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Principle of Segregation of Duties",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/3"
    },
    {
      "path": "article/44",
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      "number": "44",
      "heading": "Segregation of duties",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/3/section/1"
    },
    {
      "path": "title/IV/chapter/3/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Authorising Officer",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/3"
    },
    {
      "path": "article/45",
      "kind": "article",
      "number": "45",
      "heading": "Powers and duties of authorising officer",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/3/section/2"
    },
    {
      "path": "article/46",
      "kind": "article",
      "number": "46",
      "heading": "Delegation of budget implementation",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-46",
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      "status": null,
      "parent": "title/IV/chapter/3/section/2"
    },
    {
      "path": "article/47",
      "kind": "article",
      "number": "47",
      "heading": "Keeping of supporting documents by authorizing officers",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/3/section/2"
    },
    {
      "path": "article/48",
      "kind": "article",
      "number": "48",
      "heading": "Consolidated Annual Activity Report",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/3/section/2"
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    {
      "path": "title/IV/chapter/3/section/3",
      "kind": "section",
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      "heading": "Accounting Officer",
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    {
      "path": "article/49",
      "kind": "article",
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      "heading": "Powers and duties of the accounting officer",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-49",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/3/section/3"
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    {
      "path": "article/50",
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      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-50",
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      "status": null,
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      "path": "article/51",
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      "heading": "Accounting rules",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-51",
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      "status": null,
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      "path": "title/IV/chapter/3/section/4",
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      "heading": "Imprest Administrator",
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      "path": "article/52",
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      "heading": "Imprest accounts",
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      "status": null,
      "parent": "title/IV/chapter/3/section/4"
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    {
      "path": "article/53",
      "kind": "article",
      "number": "53",
      "heading": "Creation and administration of imprest accounts",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/3/section/4"
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    {
      "path": "title/IV/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "LIABILITY OF FINANCIAL ACTORS",
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      "status": null,
      "parent": "title/IV"
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    {
      "path": "title/IV/chapter/4/section/1",
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      "heading": "General Rules",
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      "path": "article/54",
      "kind": "article",
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      "heading": "Withdrawal of delegation of powers to and suspension of duties of financial actors",
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      "extent": "E+W+S+N.I.",
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      "path": "article/55",
      "kind": "article",
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      "heading": "Liability of the financial actors for illegal activity, fraud or corruption",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/4/section/1"
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      "path": "title/IV/chapter/4/section/2",
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      "heading": "Rules applicable to authorising officers",
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      "path": "article/56",
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      "heading": "Rules applicable to authorising officers",
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      "path": "article/57",
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      "number": "57",
      "heading": "Treatment of financial irregularities on the part of a member of staff",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-57",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/4/section/2"
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      "path": "title/IV/chapter/4/section/3",
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      "status": null,
      "parent": "title/IV/chapter/4"
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      "path": "article/58",
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      "number": "58",
      "heading": "Rules applicable to accounting officers",
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      "status": null,
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      "path": "article/59",
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      "heading": "Rules applicable to imprest officers",
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      "status": null,
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    {
      "path": "title/IV/chapter/5",
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      "number": "5",
      "heading": "REVENUE OPERATIONS",
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      "status": null,
      "parent": "title/IV"
    },
    {
      "path": "article/60",
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      "number": "60",
      "heading": "Request for payment",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-60",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "article/61",
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      "heading": "Treatment of interest",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "article/62",
      "kind": "article",
      "number": "62",
      "heading": "Estimate of amounts receivable",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-62",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IV/chapter/5"
    },
    {
      "path": "article/63",
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      "number": "63",
      "heading": "Establishment of amounts receivable",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-63",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/64",
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      "number": "64",
      "heading": "Default interest",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/65",
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      "heading": "Authorisation of recovery",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/66",
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      "heading": "Rules on recovery",
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      "status": null,
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    {
      "path": "article/67",
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      "heading": "Recovery by offsetting",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-67",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/68",
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      "heading": "Recovery procedure failing voluntary payment",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-68",
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      "status": null,
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    },
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      "path": "article/69",
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      "heading": "Additional time for payment",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-69",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "article/70",
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      "heading": "Limitation period",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/71",
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      "heading": "Specific provisions applicable to fees and charges",
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      "status": null,
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    },
    {
      "path": "title/IV/chapter/6",
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      "heading": "EXPENDITURE OPERATIONS",
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    },
    {
      "path": "article/72",
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      "heading": "Financing decisions",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "article/73",
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      "heading": "Expenditure operations",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-73",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/74",
      "kind": "article",
      "number": "74",
      "heading": "Types of budgetary commitments",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-74",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "article/75",
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      "number": "75",
      "heading": "Time limits for commitments",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "article/76",
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      "status": null,
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      "path": "article/77",
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      "number": "77",
      "heading": "Time limits for payments",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "title/IV/chapter/7",
      "kind": "chapter",
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      "heading": "INTERNAL AUDITOR",
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      "status": null,
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      "path": "article/78",
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      "number": "78",
      "heading": "Appointment and powers and duties of the internal auditor",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-78",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "article/79",
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      "heading": "Independence of the internal auditor",
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      "status": null,
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    },
    {
      "path": "article/80",
      "kind": "article",
      "number": "80",
      "heading": "Establishment of internal audit capability",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-80",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "title/V",
      "kind": "title",
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      "heading": "COMMON RULES",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/81",
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      "number": "81",
      "heading": "Forms of Union bodies' contributions",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-81",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/V"
    },
    {
      "path": "article/82",
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      "number": "82",
      "heading": "Cross-reliance on assessments",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-82",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/V"
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      "path": "article/83",
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      "number": "83",
      "heading": "Cross-reliance on audits",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/84",
      "kind": "article",
      "number": "84",
      "heading": "Use of already available information",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/85",
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      "number": "85",
      "heading": "Cooperation for protection of the financial interests of the Union",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "article/86",
      "kind": "article",
      "number": "86",
      "heading": "Information to the Commission on cases of fraud and other financial irregularities",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-86",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "article/87",
      "kind": "article",
      "number": "87",
      "heading": "Early-detection and exclusion system",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "article/88",
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      "heading": "Rules on procedures, management and e-government",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "title/VI",
      "kind": "title",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/89",
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      "heading": "Common provisions",
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      "status": null,
      "parent": "title/VI"
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      "path": "article/90",
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      "number": "90",
      "heading": "Procurement procedures",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "title/VII",
      "kind": "title",
      "number": "VII",
      "heading": "GRANTS AND PRIZES",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/91",
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      "number": "91",
      "heading": "Grants",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/VII"
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      "path": "article/92",
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      "heading": "Prizes",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/VII"
    },
    {
      "path": "title/VIII",
      "kind": "title",
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      "heading": "OTHER BUDGET IMPLEMENTATION INSTRUMENTS",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/93",
      "kind": "article",
      "number": "93",
      "heading": "Remunerated external experts",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-93",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/VIII"
    },
    {
      "path": "article/94",
      "kind": "article",
      "number": "94",
      "heading": "Non remunerated experts",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-94",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/VIII"
    },
    {
      "path": "article/95",
      "kind": "article",
      "number": "95",
      "heading": "Membership fees and other payments of subscriptions",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-95",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/VIII"
    },
    {
      "path": "article/96",
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      "heading": "Other instrument",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/VIII"
    },
    {
      "path": "title/IX",
      "kind": "title",
      "number": "IX",
      "heading": "ANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/IX/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "ANNUAL ACCOUNTS",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IX"
    },
    {
      "path": "title/IX/chapter/1/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Accounting Framework",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "article/97",
      "kind": "article",
      "number": "97",
      "heading": "Structure of the accounts",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-97",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IX/chapter/1/section/1"
    },
    {
      "path": "article/98",
      "kind": "article",
      "number": "98",
      "heading": "Financial statements",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-98",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IX/chapter/1/section/1"
    },
    {
      "path": "article/99",
      "kind": "article",
      "number": "99",
      "heading": "Budget implementation reports",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-99",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IX/chapter/1/section/1"
    },
    {
      "path": "article/100",
      "kind": "article",
      "number": "100",
      "heading": "Supporting documents",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-100",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IX/chapter/1/section/1"
    },
    {
      "path": "title/IX/chapter/1/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Annual accounts timetable",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IX/chapter/1"
    },
    {
      "path": "article/101",
      "kind": "article",
      "number": "101",
      "heading": "Provisional accounts",
      "url": "https://openlegislation.uk/eu-regulation-2019-715/article-101",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "title/IX/chapter/1/section/2"
    },
    {
      "path": "article/102",
      "kind": "article",
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