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Commission Delegated Regulation (EU) No 1268/2012 (repealed)Show full title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of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed)
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- Revised 02/08/20180.44 MB
- Revised 01/01/20181.09 MB
- Revised 01/01/20171.16 MB
- Revised 01/01/20161.20 MB
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Changes over time for: Section 4
Version Superseded: 02/08/2018
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Section 4 U.K. Payment of expenditure
Article 109U.K.Types of payment(Article 90 of the Financial Regulation)
1.Pre-financing shall provide a float. It may be split into a number of payments in accordance with sound financial management.
2.An interim payment, which may be repeated, may cover expenditure incurred for the implementation of the decision or agreement or to pay for services, supplies or works completed and/or delivered at interim stages of the contract. It may clear pre-financing in whole or in part, without prejudice to the provisions of the basic act.
3.The closure of the expenditure shall take the form of the payment of the balance which may not be repeated and which clears all preceding expenditure, or a recovery order.
Article 110U.K.Supporting documents(Article 90 of the Financial Regulation)
1.Pre-financing, including in cases where it is split into a number of payments, shall be paid either on the basis of the contract, the decision, agreement or the basic act, or on the basis of supporting documents which make it possible to check that the terms of the contract, decision or agreement in question are complied with. If a date of payment for pre-financing is determined in those instruments, payment of the due amount shall not be dependent upon further demand.
2.Interim payments and payments of balances shall be based on supporting documents which make it possible to check that the action financed has been carried out in accordance with the basic act or the decision, or in accordance with the terms of the contract or agreement.
3.The authorising officer responsible shall lay down, in compliance with the principle of sound financial management, the nature of the supporting documents referred to in this Article in accordance with the basic act, decisions, contracts and agreements. Interim and final technical and financial implementation reports, shall constitute supporting documents for the purposes of paragraph 2.
4.The supporting documents shall be kept by the authorising officer responsible in accordance with Article 48.
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