Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)Dangos y teitl llawn

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed)

Section 3 U.K. Other management modes

Article 188U.K.Implementation of external actions through indirect management

1.The implementation of actions implemented indirectly pursuant to point (c) of Article 58(1) shall be subject to scrutiny by the Commission and by Union Delegations in accordance with Article 56(2). Such scrutiny shall be exercised either by prior approval, by ex post checks or by a combined procedure.

2.The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the implementation of external actions through indirect management.

Article 189U.K.Financing agreements on the implementation of external actions

1.External actions carried out shall give rise to one or more of the following instruments:

(a)a financing agreement between the Commission and an entity or person referred to in Article 185;

(b)a contract or a grant agreement between the Commission and natural or legal persons responsible for carrying out the actions.

The terms on which the external aid is given shall be laid down in the instrument by which the financing agreements or the contracts or the grant agreements provided for in points (a) and (b) of the first subparagraph shall be managed.

2.Financing agreements with the entities referred to in point (a) of the first subparagraph of paragraph 1shall be concluded by 31 December of year n + 1, year n being the one in which the budgetary commitment was made.

The financing agreements shall lay down the period within which the entities referred to in point (a) of the first subparagraph of paragraph 1 shall conclude all individual contracts and grant agreements which implement the action. Such period shall be no longer than three years following the date of conclusion of the financing agreement, except:

(a)for multi-donor actions;

(b)for individual contracts relating to audit and evaluation;

(c)in the following exceptional circumstances:

(i)

riders are added to contracts which have already been concluded;

(ii)

individual contracts are to be concluded after early termination of an existing contract;

(iii)

changes of the entity charged with the entrusted tasks.

3.Paragraph 2 shall not apply to the multiannual programmes that are implemented through split commitments in the following cases:

(a)the Instrument for Pre-Accession Assistance;

(b)the European Neighbourhood and Partnership Instrument.

In those cases, the appropriations shall be automatically decommited by the Commission in accordance with the sector-specific rules.

4.The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on financing agreements concerning the implementation of external actions.