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Commission Delegated Regulation (EU) No 1268/2012Show full title

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed) (revoked)

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  1. Introductory Text

  2. PART ONE COMMON PROVISIONS

    1. TITLE I SUBJECT MATTER

      1. Article 1.Subject matter

    2. TITLE II BUDGETARY PRINCIPLES

      1. CHAPTER 1 Principles of unity and budgetary accuracy

        1. Article 2.Accounting for interest yielded on pre-financing(Article 8(4) of the Financial Regulation)

      2. CHAPTER 2 Principle of annuality

        1. Article 3.Appropriations for the financial year(Article 11(3) of the Financial Regulation)

        2. Article 4.Cancellation and carryover of appropriations(Article 13(2) of the Financial Regulation)

      3. CHAPTER 3 Principle of unit of account

        1. Article 5.Rate of conversion between the euro and other currencies(Article 19 of the Financial Regulation)

        2. Article 6.Rate to be used for conversion between the euro and other currencies(Article 19 of the Financial Regulation)

      4. CHAPTER 4 Principle of universality

        1. Article 7.Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 21 of the Financial Regulation)

        2. Article 8.Contributions from Member States to research programmes(Article 21(2)(a) of the Financial Regulation)

        3. Article 9.Assigned revenue resulting from the participation of EFTA States in certain Union programmes(Article 21(2)(e) of the Financial Regulation)

        4. Article 10.Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 21(2)(c) of the Financial Regulation)

        5. Article 11.Charges entailed by acceptance of donations to the Union(Article 22 of the Financial Regulation)

        6. Article 12.Accounts for recoverable taxes(Article 23(3) of the Financial Regulation)

      5. CHAPTER 5 Principle of specification

        1. Article 13.Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 25 of the Financial Regulation)

        2. Article 14.Rules concerning the calculation of percentages of transfers of the Commission(Article 26 of the Financial Regulation)

        3. Article 15.Administrative expenditure(Article 26 of the Financial Regulation)

        4. Article 16.Grounds for requests for transfers of appropriations(Articles 25 and 26 of the Financial Regulation)

        5. Article 17.Grounds for requests for transfers from the emergency aid reserve(Article 29 of the Financial Regulation)

      6. CHAPTER 6 Principle of sound financial management

        1. Article 18.Evaluation(Article 30 of the Financial Regulation)

        2. Article 19.Financial statement(Article 31 of the Financial Regulation)

      7. CHAPTER 7 Principle of transparency

        1. Article 20.Provisional publication of the budget(Article 34 of the Financial Regulation)

        2. Article 21.Publication of information on value and recipients of Union funds(Article 35 of the Financial Regulation)

        3. Article 22.Link to the publication of information on recipients of Union funds awarded under indirect management(Article 35 of the Financial Regulation)

    3. TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET

      1. Article 23.Financial programming(Article 38 of the Financial Regulation)

      2. Article 24.Draft amending budgets(Article 41(1) of the Financial Regulation)

      3. Article 25.Budget nomenclature(Article 44 of the Financial Regulation)

      4. Article 26.Actual expenditure in the last financial year for which the accounts have been closed(Article 49(1)(a)(v) of the Financial Regulation)

      5. Article 27.Budget remarks(Article 49(1)(a)(vi) of the Financial Regulation)

      6. Article 28.Establishment plan(Article 49(1)(c)(i) of the Financial Regulation)

    4. TITLE IV IMPLEMENTATION OF THE BUDGET

      1. CHAPTER 1 General provisions

        1. Article 29.Information on transfers of personal data for audit purposes(Article 53 of the Financial Regulation)

        2. Article 30.Preparatory measures in the field of the common foreign and security policy(Article 54(2)(c)of the Financial Regulation)

        3. Article 31.Specific powers of the Commission under the Treaties(Article 54(2)(d) of the Financial Regulation)

        4. Article 32.Acts likely to constitute a conflict of interests and procedure(Article 57 of the Financial Regulation)

      2. CHAPTER 2 Methods of implementation

        1. Section 1 General provisions

          1. Article 33.Management mode(Article 58 of the Financial Regulation)

        2. Section 2 Direct Management

          1. Article 34.Direct management(Article 58 (1)(a) of the Financial Regulation)

          2. Article 35.Exercise of powers delegated to executive agencies(Articles 58(1)(a) and 62 of the Financial Regulation)

          3. Article 36.Compliance with the procurement rules(Article 63 of the Financial Regulation)

        3. Section 3 Shared management with Member States

          1. Article 37.Specific provisions for shared management with Member States measures to promote best practices(Article 59 of the Financial Regulation)

        4. Section 4 Indirect management

          1. Article 38.Equivalence of systems, rules and procedures in indirect management(Article 60 of the Financial Regulation)

          2. Article 39. Ex ante assessment of rules and procedures of the entities and persons in indirect management(Article 61(1) of the Financial Regulation)

          3. Article 40.Content of the agreement entrusting budget implementation tasks to entities and persons(Articles 60(3) and 61(3) of the Financial Regulation)

          4. Article 41.Management declaration and compliance statement(Article 60(5) of the Financial Regulation)

          5. Article 42.Procedures for the examination and acceptance of the accounts and exclusion from Union financing of expenditure made in breach of applicable rules under indirect management(Article 60(6)(b) and (c) of the Financial Regulation)

          6. Article 43.Specific provisions for indirect management with international organisations(Article 58(1)(c)(ii) and Article 188 of the Financial Regulation)

          7. Article 44.Designation of public law bodies or bodies governed by private law with a public-service mission(Article 58(1)(c)(v) and (vi) of the Financial Regulation)

      3. CHAPTER 3 Financial actors

        1. Section 1 Rights and obligations of the financial actors

          1. Article 45.Rights and obligations of the financial actors(Article 64 of the Financial Regulation)

        2. Section 2 Authorising officer

          1. Article 46.Assistance for authorising officers by delegation and subdelegation(Article 65 of the Financial Regulation)

          2. Article 47.Internal provisions governing delegations(Article 65 of the Financial Regulation)

          3. Article 48.Keeping of supporting documents by authorising officers(Article 66(2) of the Financial Regulation)

          4. Article 49. Ex ante and ex post controls(Article 66(5) and (6) of the Financial Regulation)

          5. Article 50.Code of professional standards(Articles 66(7) and 73(5) of the Financial Regulation)

          6. Article 51.Failure of the authorising officer by delegation to take action(Article 66(8) of the Financial Regulation)

          7. Article 52.Transmission of financial and management information to the accounting officer(Article 66 of the Financial Regulation)

          8. Article 53.Report on negotiated procedures(Article 66 of the Financial Regulation)

        3. Section 3 Accounting officer

          1. Article 54.Appointment of the accounting officer(Article 68 of the Financial Regulation)

          2. Article 55.Termination of duties of the accounting officer(Article 68 of the Financial Regulation)

          3. Article 56.Validation of accounting and inventory systems(Article 68 of the Financial Regulation)

          4. Article 57.Treasury management(Article 68 of the Financial Regulation)

          5. Article 58.Management of bank accounts(Article 68 of the Financial Regulation)

          6. Article 59.Signatures on accounts(Article 68 of the Financial Regulation)

          7. Article 60.Management of account balances(Article 68 of the Financial Regulation)

          8. Article 61.Transfers and conversion operations(Article 68 of the Financial Regulation)

          9. Article 62.Methods of payment(Article 68 of the Financial Regulation)

          10. Article 63.Legal entities files(Article 68 of the Financial Regulation)

          11. Article 64.Keeping of supporting documents by the accounting officer(Article 68 of the Financial Regulation)

          12. Article 65.Persons empowered to administer accounts(Article 69 of the Financial Regulation)

        4. Section 4 Imprest administrator

          1. Article 66.Conditions of use of imprest accounts(Article 70 of the Financial Regulation)

          2. Article 67.Conditions governing creation and payment(Article 70 of the Financial Regulation)

          3. Article 68.Choice of imprest administrators(Article 70 of the Financial Regulation)

          4. Article 69.Endowment of imprest accounts(Article 70 of the Financial Regulation)

          5. Article 70.Checks by authorising officers and accounting officers(Article 70 of the Financial Regulation)

          6. Article 71.Procurement procedure(Article 70 of the Financial Regulation)

          7. Article 72.Creation of imprest accounts(Article 70 of the Financial Regulation)

          8. Article 73.Imprest administrators and persons empowered to administer accounts in the Union delegations(Article 70 of the Financial Regulation)

      4. CHAPTER 4 Liability of the financial actors

        1. Section 1 General rules

          1. Article 74.Bodies responsible in matters of fraud(Articles 66(8) and 72(2) of the Financial Regulation)

        2. Section 2 Rules applicable to authorising officers by delegation and subdelegation

          1. Article 75.Financial irregularities(Articles 66(7) and 73(6) of the Financial Regulation)

          2. Article 76.Financial Irregularities Panel(Articles 66(7) and 73(6) of the Financial Regulation)

          3. Article 77.Confirmation of instructions(Article 73(3) of the Financial Regulation)

      5. CHAPTER 5 Revenue operations

        1. Section 1 Own resources

          1. Article 78.Rules applying to own resources(Article 76 of the Financial Regulation)

        2. Section 2 Estimate of amounts receivable

          1. Article 79.Estimate of amounts receivable(Article 77 of the Financial Regulation)

        3. Section 3 Establishment of amounts receivable

          1. Article 80.Procedure(Article 78 of the Financial Regulation)

          2. Article 81.Establishment of amounts receivable(Article 78 of the Financial Regulation)

          3. Article 82.Supporting documents for the establishment of amounts receivable(Article 78 of the Financial Regulation)

          4. Article 83.Default interest(Article 78 of the Financial Regulation)

        4. Section 4 Authorisation of recovery

          1. Article 84.Establishment of the recovery order(Article 79 of the Financial Regulation)

          2. Article 85.Enforceable decision for the benefit of other institutions(Article 79(2) of the Financial Regulation)

        5. Section 5 Recovery

          1. Article 86.Collection formalities(Article 80 of the Financial Regulation)

          2. Article 87.Recovery by offsetting(Article 80 of the Financial Regulation)

          3. Article 88.Recovery procedure failing voluntary payment(Articles 79 and 80 of the Financial Regulation)

          4. Article 89.Additional time for payment(Article 80 of the Financial Regulation)

          5. Article 90.Recovery of fines or other penalties(Articles 80 and 83 of the Financial Regulation)

          6. Article 91.Waiving of recovery of an established amount receivable(Article 80 of the Financial Regulation)

          7. Article 92.Cancellation of an established amount receivable(Article 80 of the Financial Regulation)

          8. Article 93.Rules for limitation periods(Article 81 of the Financial Regulation)

      6. CHAPTER 6 Expenditure operations

        1. Article 94.Financing decision(Article 84 of the Financial Regulation)

        2. Section 1 Commitment of expenditure

          1. Article 95.Global and provisional commitments(Article 85 of the Financial Regulation)

          2. Article 96.Adoption of a global commitment(Article 85 of the Financial Regulation)

          3. Article 97.Single signature(Article 85 of the Financial Regulation)

          4. Article 98.Administrative expenditure covered by provisional commitments(Article 85 of the Financial Regulation)

          5. Article 99.Registration of individual legal commitments(Article 86 of the Financial Regulation)

        3. Section 2 Validation of expenditure

          1. Article 100.Validation and ‘passing for payment’(Article 88 of the Financial Regulation)

          2. Article 101.Certified correct for pre-financing payments(Article 88 of the Financial Regulation)

          3. Article 102.Passing for payment of procurement contracts for interim and balance payments(Article 88 of the Financial Regulation)

          4. Article 103.Passing for payment of grants for interim and balance payments(Article 88 of the Financial Regulation)

          5. Article 104.Passing for payment of staff expenditure(Article 88 of the Financial Regulation)

          6. Article 105.Material form of ‘passed for payment’(Article 88 of the Financial Regulation)

          7. Article 106.Material form of ‘certified correct’(Article 88 of the Financial Regulation)

        4. Section 3 Authorisation of payments

          1. Article 107.Checks on payments by the authorising officer(Article 89 of the Financial Regulation)

          2. Article 108.Mandatory details on payment orders and transmission to the accounting officer(Article 89 of the Financial Regulation)

        5. Section 4 Payment of expenditure

          1. Article 109.Types of payment(Article 90 of the Financial Regulation)

          2. Article 110.Supporting documents(Article 90 of the Financial Regulation)

        6. Section 5 Time limits for expenditure operations

          1. Article 111.Payment time limits and default interest(Article 92 of the Financial Regulation)

      7. CHAPTER 7 IT systems

        1. Article 112.Description of IT systems(Article 93 of the Financial Regulation)

        2. Article 113.Periodical save(Article 93 of the Financial Regulation)

      8. CHAPTER 8 Internal auditor

        1. Article 114.Appointment of the internal auditor(Article 98 of the Financial Regulation)

        2. Article 115.Resources for the internal auditor(Article 99 of the Financial Regulation)

        3. Article 116.Work programme(Article 99 of the Financial Regulation)

        4. Article 117.Reports of the internal auditor(Article 99 of the Financial Regulation)

        5. Article 118.Independence(Article 100 of the Financial Regulation)

        6. Article 119.Liability of the internal auditor(Article 100 of the Financial Regulation)

        7. Article 120.Action before the Court of Justice of the European Union(Article 100 of the Financial Regulation)

    5. TITLE V PUBLIC PROCUREMENT AND CONCESSIONS

      1. CHAPTER 1 General provisions

        1. Section 1 Scope and award principles

          1. Article 121.Scope and definitions(Article 101(2) of the Financial Regulation)

          2. Article 122.Framework contracts and specific contracts(Article 101(2) of the Financial Regulation)

        2. Section 2 Publicity

          1. Article 123.Advertising of procedures equal to or greater than the thresholds under Article 118(1) of the Financial Regulation or for contracts falling within the scope of Directive 2014/24/EU(Article 103(1) of the Financial Regulation)

          2. Article 124.Advertising of procedures falling below the thresholds under Article 118(1) of the Financial Regulation or falling outside the scope of Directive 2014/24/EU(Article 103(2) of the Financial Regulation)

          3. Article 125.Publication of notices(Article 103(1) of the Financial Regulation)

          4. Article 126.Other forms of advertising(Article 103(2) of the Financial Regulation)

        3. Section 3 Procurement procedures

          1. Article 128.Minimum number of candidates and arrangements for negotiation(Article 104(4) of the Financial Regulation)

          2. Article 129.Innovation partnership(Article 104(1) of the Financial Regulation)

          3. Article 130.Design contests(Article 104(1) of the Financial Regulation)

          4. Article 131.Dynamic purchasing system(Article 104(6) of the Financial Regulation)

          5. Article 132.Competitive dialogue(Article 104(1) of the Financial Regulation)

          6. Article 133.Interinstitutional procedures(Article 104a(1) of the Financial Regulation)

          7. Article 134.Use of a negotiated procedure without prior publication of a contract notice(Article 104(5) of the Financial Regulation)

          8. Article 135.Use of a competitive procedure with negotiation or competitive dialogue(Article 104(5) of the Financial Regulation)

          9. Article 136.Procedure involving a call for expressions of interest(Article 104(5) of the Financial Regulation)

          10. Article 136a.Middle-value contracts(Article 104(1) of the Financial Regulation)

          11. Article 137.Low-value contracts(Article 104(1) of the Financial Regulation)

          12. Article 137a.Preliminary market consultation(Article 105(1) of the Financial Regulation)

          13. Article 138.Procurement documents(Article 105(2) of the Financial Regulation)

          14. Article 139.Technical specifications(Article 105(2) of the Financial Regulation)

          15. Article 141.Declaration and evidence of absence of situation of exclusion(Articles 106 and 107 of the Financial Regulation)

          16. Article 142.Measures to avoid distortion of competition(Article 107(1) of the Financial Regulation)

          17. Article 143.Functioning of the database for the early detection and exclusion system(Articles 108(1), (2), (3), (4) and (12) of the Financial Regulation)

          18. Article 144.Panel(Article 108(6) of the Financial Regulation)

          19. Article 146.Selection criteria(Article 110(2) of the Financial Regulation)

          20. Article 147.Economic and financial capacity(Article 110(2) of the Financial Regulation)

          21. Article 148.Technical and professional capacity(Article 110(2) of the Financial Regulation)

          22. Article 149.Award criteria(Article 110(3) of the Financial Regulation)

          23. Article 150.Use of electronic auctions(Article 110(5) of the Financial Regulation)

          24. Article 151.Abnormally low tenders(Article 110(5) of the Financial Regulation)

          25. Article 152.Time limits for receipt of tenders and requests to participate(Article 111(1) of the Financial Regulation)

          26. Article 153.Access to procurement documents and time limit to provide additional information(Article 111(1) of the Financial Regulation)

          27. Article 154.Time limits in urgent cases(Article 111(1) of the Financial Regulation)

          28. Article 155.Arrangements for submission of tenders(Article 111(1) and (2) of the Financial Regulation)

          29. Article 155a.Electronic catalogues(Article 111(7) of the Financial Regulation)

          30. Article 156.Tender guarantees(Article 111(3) of the Financial Regulation)

          31. Article 157.Opening of tenders and requests to participate(Article 111(4) of the Financial Regulation)

          32. Article 158.Evaluation of tenders and requests to participate(Article 111(5) of the Financial Regulation)

          33. Article 159.Results of the evaluation and award decision(Article 113(1) of the Financial Regulation)

          34. Article 160.Contacts between contracting authorities and candidates or tenderers(Article 112 of the Financial Regulation)

          35. Article 161.Information for candidates and tenderers(Article 113(2) and (3) of the Financial Regulation)

        4. Section 4 Performance of the contract, guarantees and corrective actions

          1. Article 163.Guarantees(Article 115 of the Financial Regulation)

          2. Article 164.Guarantee for pre-financing(Article 115 of the Financial Regulation)

          3. Article 165.Performance guarantee(Article 115 of the Financial Regulation)

          4. Article 165a.Retention money guarantee(Article 115 of the Financial Regulation)

          5. Article 166.Suspension in the event of substantial errors or irregularities(Article 116(3) of the Financial Regulation)

      2. CHAPTER 2 Provisions applicable to contracts awarded by the Union institutions on their own account

        1. Article 166a.Central purchasing body(Article 117 of the Financial Regulation)

        2. Article 167.Identification of the appropriate level for the calculation of contract value(Article 117 of the Financial Regulation)

        3. Article 168.Lots(Article 118(4) of the Financial Regulation)

        4. Article 169.Arrangements for estimating the value of a contract(Article 118(4) of the Financial Regulation)

        5. Article 171.Standstill period before signature of the contract(Articles 118(2) and (3) of the Financial Regulation)

        6. Article 172.Evidence of access to procurement(Article 119 of the Financial Regulation)

    6. TITLE VI GRANTS

      1. CHAPTER 1 Scope and form of grants

        1. Article 173.Subscriptions(Article 121 of the Financial Regulation)

        2. Article 174.Agreement and decision for grants(Article 121(1) of the Financial Regulation)

        3. Article 175.Expenditure on the members of the institutions(Article 121 of the Financial Regulation)

        4. Article 176.Actions which may receive grants(Article 121 of the Financial Regulation)

        5. Article 177.Bodies pursuing an aim of general Union interest(Article 121 of the Financial Regulation)

        6. Article 178.Partnerships(Article 121 of the Financial Regulation)

        7. Article 179.Electronic exchange systems(Article 121(1) of the Financial Regulation)

        8. Article 180.Content of grant agreements and decisions(Article 122 of the Financial Regulation)

        9. Article 181.Forms of grants(Article 123 of the Financial Regulation)

        10. Article 182.Lump sums, unit costs and flat-rate financing(Article 124 of the Financial Regulation)

      2. CHAPTER 2 Principles

        1. Article 183.Co-financing principle(Article 125(3) of the Financial Regulation)

        2. Article 184.No-profit principle(Article 125(5) of the Financial Regulation)

        3. Article 185.Low value grants(Article 125(4) of the Financial Regulation)

        4. Article 186.Technical assistance(Articles 101 and 125 of the Financial Regulation)

        5. Article 187.Eligible costs(Article 126(3)(c) of the Financial Regulation)

        6. Article 188.Programming(Article 128 of the Financial Regulation)

        7. Article 189.Content of calls for proposals(Article 128 of the Financial Regulation)

        8. Article 190.Exceptions to calls for proposals(Article 128 of the Financial Regulation)

        9. Article 191. Ex post publication(Article 128 of the Financial Regulation)

        10. Article 192.Information for applicants(Article 128 of the Financial Regulation)

        11. Article 193.Financing from separate budget lines(Article 129 of the Financial Regulation)

        12. Article 194.Retroactive effect of funding in cases of extreme urgency and conflict prevention(Article 130 of the Financial Regulation)

        13. Article 195.Submission of grant applications(Article 131 of the Financial Regulation)

      3. CHAPTER 3 Award procedure

        1. Article 196.Content of grant applications(Article 131 of the Financial Regulation)

        2. Article 197.Evidence of non-exclusion(Article 131 of the Financial Regulation)

        3. Article 198.Applicants without legal personality(Article 131 of the Financial Regulation)

        4. Article 199.Entities forming one applicant(Article 131 of the Financial Regulation)

        5. Article 200.Financial and administrative penalties(Article 131 of the Financial Regulation)

        6. Article 201.Eligibility criteria(Article 131 of the Financial Regulation)

        7. Article 202.Selection criteria(Article 132(1) of the Financial Regulation)

        8. Article 203.Award criteria(Article 132(2) of the Financial Regulation)

        9. Article 204.Evaluation of applications and award(Article 133 of the Financial Regulation)

        10. Article 205.Information for applicants(Article 133 of the Financial Regulation)

      4. CHAPTER 4 Payment and control

        1. Article 206.Pre-financing guarantee(Article 134 of the Financial Regulation)

        2. Article 207.Supporting documents for payment requests(Article 135 of the Financial Regulation)

        3. Article 208.Suspension and reduction of grants(Article 135 of the Financial Regulation)

      5. CHAPTER 5 Implementation

        1. Article 209.Implementation contracts(Article 137 of the Financial Regulation)

        2. Article 210.Financial support to third parties(Article 137 of the Financial Regulation)

    7. TITLE VII PRIZES

      1. Article 211.Programming(Article 138(2) of the Financial Regulation)

      2. Article 212.Rules of contests(Article 138(2) of the Financial Regulation)

      3. Article 213. Ex post publication(Article 138(2) of the Financial Regulation)

      4. Article 214.Evaluation(Article 138(3) of the Financial Regulation)

      5. Article 215.Information and notification(Article 138(3) of the Financial Regulation)

    8. TITLE VIII FINANCIAL INSTRUMENTS

      1. Article 216.Selection of the entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)

      2. Article 217.Content of the delegation agreement with entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)

      3. Article 218.Management costs and fees to entrusted entities(Article 139 of the Financial Regulation)

      4. Article 219.Specific rules for fiduciary accounts in indirect management(Article 139 of the Financial Regulation)

      5. Article 220.Financial instruments implemented directly(Article 139 of the Financial Regulation)

      6. Article 221.Selection of financial intermediaries, managers of dedicated investment vehicles and of final recipients(Article 139 of the Financial Regulation)

      7. Article 222.Conditions for the use of financial instruments(Article 140 of the Financial Regulation)

      8. Article 223.Leverage effect(Article 140 of the Financial Regulation)

      9. Article 224. Ex ante evaluation of financial instruments(Article 140 of the Financial Regulation)

      10. Article 225.Monitoring of financial instruments(Article 140 of the Financial Regulation)

      11. Article 226.Treatment of contributions from the CSF Funds(Article 140 of the Financial Regulation)

    9. TITLE IX PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

      1. CHAPTER 1 Presentation of the accounts

        1. Article 227.Report on budgetary and financial management during the year(Article 142 of the Financial Regulation)

        2. Article 228.Exception to the accounting principles(Article 144 of the Financial Regulation)

        3. Article 229.Supporting documents(Article 144 of the Financial Regulation)

        4. Article 230.Statement of financial performance(Article 145 of the Financial Regulation)

        5. Article 231.Cash flow statement(Article 145 of the Financial Regulation)

        6. Article 232.Notes to the financial statements(Article 145 of the Financial Regulation)

        7. Article 233.Budgetary outturn accounts(Article 146 of the Financial Regulation)

        8. Article 234.Modalities of transmission of accounts(Article 148 of the Financial Regulation)

      2. CHAPTER 2 Accounting

        1. Section 1 Organisation of the accounts

          1. Article 235.Organisation of the accounts(Article 151 of the Financial Regulation)

          2. Article 236.Computerised systems(Article 151 of the Financial Regulation)

        2. Section 2 Accounting ledgers

          1. Article 237.Accounting ledgers(Article 154 of the Financial Regulation)

          2. Article 238.Trial balance(Article 154 of the Financial Regulation)

          3. Article 239.Accounting reconciliations(Article 154 of the Financial Regulation)

        3. Section 3 Registration

          1. Article 240.Entries in the accounts(Article 154 of the Financial Regulation)

          2. Article 241.Accounting records(Article 154 of the Financial Regulation)

          3. Article 242.Recording in the journal(Article 154 of the Financial Regulation)

          4. Article 243.Validation of entries(Article 154 of the Financial Regulation)

        4. Section 4 Reconciliation and verification

          1. Article 244.Reconciliation of accounts(Article 154 of the Financial Regulation)

        5. Section 5 Budget accounts

          1. Article 245.Content and keeping of budget accounts(Article 156 of the Financial Regulation)

      3. CHAPTER 3 Property inventories

        1. Article 246.Property inventories(Article 157 of the Financial Regulation)

        2. Article 247.Safeguarding property(Article 157 of the Financial Regulation)

        3. Article 248.Entry of items in the inventory(Article 157 of the Financial Regulation)

        4. Article 249.Content of the inventory for each item(Article 157 of the Financial Regulation)

        5. Article 250.Inventory checks of movable property(Article 157 of the Financial Regulation)

        6. Article 251.Resale of tangible assets(Article 157 of the Financial Regulation)

        7. Article 252.Procedure for sale of tangible assets(Article 157 of the Financial Regulation)

        8. Article 253.Procedure for disposing of tangible assets(Article 157 of the Financial Regulation)

        9. Article 254.Inventory and advertising of sales in Union delegations(Article 157 of the Financial Regulation)

  3. PART TWO SPECIAL PROVISIONS

    1. TITLE I RESEARCH

      1. Article 255.Types of operations(Article 181 of the Financial Regulation)

      2. Article 256.Additional rules applicable to the JRC(Article 183 of the Financial Regulation)

    2. TITLE II EXTERNAL ACTIONS

      1. CHAPTER I General provisions

        1. Article 257.Actions which may be financed(Article 184 of the Financial Regulation)

      2. CHAPTER II Budget support and multi-donor trust funds

        1. Article 258.Use of budget support(Article 186 of the Financial Regulation)

        2. Article 259.Union trust funds for external actions(Article 187 of the Financial Regulation)

      3. CHAPTER III Procurement

        1. Article 260.Renting of buildings(Article 190 of the Financial Regulation)

        2. Article 261.Service contracts(Article 190 of the Financial Regulation)

        3. Article 262.Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 190 of the Financial Regulation)

        4. Article 263.Evidence of access to procurement(Article 191 of the Financial Regulation)

        5. Article 264.Advertising(Article 190 of the Financial Regulation)

        6. Article 265.Thresholds and procedures for awarding service contracts and service concession contracts(Article 190 of the Financial Regulation)

        7. Article 266.Use of the negotiated procedure for service, supply and works contracts(Article 190 of the Financial Regulation)

        8. Article 267.Thresholds and procedures for awarding supply contracts(Article 190 of the Financial Regulation)

        9. Article 269.Thresholds and procedures for awarding works contracts and concessions(Article 190 of the Financial Regulation)

        10. Article 273.Tender specifications(Article 190 of the Financial Regulation)

        11. Article 274.Guarantees(Article 190 of the Financial Regulation)

        12. Article 275.Time limits for procedures(Article 190 of the Financial Regulation)

        13. Article 276.Evaluation committee(Article 190 of the Financial Regulation)

      4. CHAPTER IV Grants

        1. Article 277.Financing in full(Article 192 of the Financial Regulation)

    3. TITLE III EUROPEAN OFFICES

      1. Article 278.The European offices and setting up of additional offices(Article 195 of the Financial Regulation)

      2. Article 279.Delegations by the institutions to interinstitutional European offices(Articles 195 and 199 of the Financial Regulation)

      3. Article 280.Specific rules for the Publications Office(Articles 195 and 199 of the Financial Regulation)

      4. Article 281.Delegation of certain tasks by the accounting officer(Article 196 of the Financial Regulation)

      5. Article 282.Treasury — bank accounts(Article 196 of the Financial Regulation)

    4. TITLE IV ADMINISTRATIVE APPROPRIATIONS

      1. Article 283.General provisions(Article 201 of the Financial Regulation)

      2. Article 284.Rent guarantees(Article 201 of the Financial Regulation)

      3. Article 285.Advances to staff and members of the institutions(Article 201 of the Financial Regulation)

      4. Article 286.Buildings(Article 203 of the Financial Regulation)

    5. TITLE V EXPERTS

      1. Article 287.Remunerated external experts(Article 204 of the Financial Regulation)

  4. PART THREE FINAL AND TRANSITIONAL PROVISIONS

    1. Article 288.Transitional provisions

    2. Article 289.Repeal

    3. Article 290.Entry into force

  5. Signature

    1. ANNEX

      1. . . . . . . . . . ....

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