1. Introductory Text

  2. PART ONE COMMON PROVISIONS

    1. TITLE I SCOPE

      1. Article 1.. . . . . . . . . ....

      2. Article 2.. . . . . . . . . ....

    2. TITLE II BUDGETARY PRINCIPLES

      1. Article 3.. . . . . . . . . ....

      2. CHAPTER 1 Principles of unity and of budget accuracy

        1. Article 4.. . . . . . . . . ....

        2. Article 5.. . . . . . . . . ....

        3. Article 5a.. . . . . . . . . ....

      3. CHAPTER 2 Principle of annuality

        1. Article 6.. . . . . . . . . ....

        2. Article 7.. . . . . . . . . ....

        3. Article 8.. . . . . . . . . ....

        4. Article 9.. . . . . . . . . ....

        5. Article 10.. . . . . . . . . ....

        6. Article 11.. . . . . . . . . ....

        7. Article 12.. . . . . . . . . ....

        8. Article 13.. . . . . . . . . ....

      4. CHAPTER 3 Principle of equilibrium

        1. Article 14.. . . . . . . . . ....

        2. Article 15.. . . . . . . . . ....

      5. CHAPTER 4 Principle of unit of account

        1. Article 16.. . . . . . . . . ....

      6. CHAPTER 5 Principle of universality

        1. Article 17.. . . . . . . . . ....

        2. Article 18.. . . . . . . . . ....

        3. Article 19.. . . . . . . . . ....

        4. Article 20.. . . . . . . . . ....

      7. CHAPTER 6 Principle of specification

        1. Article 21.. . . . . . . . . ....

        2. Article 22.. . . . . . . . . ....

        3. Article 23.. . . . . . . . . ....

        4. Article 24.. . . . . . . . . ....

        5. Article 25.. . . . . . . . . ....

        6. Article 26.. . . . . . . . . ....

      8. CHAPTER 7 Principle of sound financial management

        1. Article 27.. . . . . . . . . ....

        2. Article 28.. . . . . . . . . ....

        3. Article 28a.. . . . . . . . . ....

      9. CHAPTER 8 Principle of transparency

        1. Article 29.. . . . . . . . . ....

        2. Article 30.. . . . . . . . . ....

    3. TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET

      1. CHAPTER 1 Establishment of the budget

        1. Article 31.. . . . . . . . . ....

        2. Article 32.. . . . . . . . . ....

        3. Article 33.. . . . . . . . . ....

        4. Article 34.. . . . . . . . . ....

        5. Article 35.. . . . . . . . . ....

        6. Article 36.. . . . . . . . . ....

        7. Article 37.. . . . . . . . . ....

        8. Article 38.. . . . . . . . . ....

        9. Article 39.. . . . . . . . . ....

      2. CHAPTER 2 Structure and presentation of the budget

        1. Article 40.. . . . . . . . . ....

        2. Article 41.. . . . . . . . . ....

        3. Article 42.. . . . . . . . . ....

        4. Article 43.. . . . . . . . . ....

        5. Article 44.. . . . . . . . . ....

        6. Article 45.. . . . . . . . . ....

        7. Article 46.. . . . . . . . . ....

        8. Article 47.. . . . . . . . . ....

    4. TITLE IV IMPLEMENTATION OF THE BUDGET

      1. CHAPTER 1 General provisions

        1. Article 48.. . . . . . . . . ....

        2. Article 49.. . . . . . . . . ....

        3. Article 50.. . . . . . . . . ....

        4. Article 51.. . . . . . . . . ....

        5. Article 52.. . . . . . . . . ....

      2. CHAPTER 2 Methods of implementation

        1. Article 53.. . . . . . . . . ....

        2. Article 53a.. . . . . . . . . ....

        3. Article 53b.. . . . . . . . . ....

        4. Article 53c.. . . . . . . . . ....

        5. Article 53d.. . . . . . . . . ....

        6. Article 54.. . . . . . . . . ....

        7. Article 55.. . . . . . . . . ....

        8. Article 56.. . . . . . . . . ....

        9. Article 57.. . . . . . . . . ....

      3. CHAPTER 3 Financial actors

        1. Section 1 Principle of segregation of duties

          1. Article 58.. . . . . . . . . ....

        2. Section 2 Authorising officer

          1. Article 59.. . . . . . . . . ....

          2. Article 60.. . . . . . . . . ....

          3. Article 60a.. . . . . . . . . ....

        3. Section 3 Accounting officer

          1. Article 61.. . . . . . . . . ....

          2. Article 62.. . . . . . . . . ....

        4. Section 4 Imprest administrator

          1. Article 63.. . . . . . . . . ....

      4. CHAPTER 4 Liability of the financial actors

        1. Section 1 General rules

          1. Article 64.. . . . . . . . . ....

          2. Article 65.. . . . . . . . . ....

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

          1. Article 66.. . . . . . . . . ....

        3. Section 3 Rules applicable to accounting officers and imprest administrators

          1. Article 67.. . . . . . . . . ....

          2. Article 68.. . . . . . . . . ....

      5. CHAPTER 5 Revenue operations

        1. Section 1 Making available of own resources

          1. Article 69.. . . . . . . . . ....

        2. Section 2 Estimate of amounts receivable

          1. Article 70.. . . . . . . . . ....

        3. Section 3 Establishment of amounts receivable

          1. Article 71.. . . . . . . . . ....

        4. Section 4 Authorisation of recovery

          1. Article 72.. . . . . . . . . ....

        5. Section 5 Recovery

          1. Article 73.. . . . . . . . . ....

          2. Article 73a.. . . . . . . . . ....

          3. Article 74.. . . . . . . . . ....

      6. CHAPTER 6 Expenditure operations

        1. Article 75.. . . . . . . . . ....

        2. Section 1 Commitment of expenditure

          1. Article 76.. . . . . . . . . ....

          2. Article 77.. . . . . . . . . ....

          3. Article 78.. . . . . . . . . ....

        3. Section 2 Validation of expenditure

          1. Article 79.. . . . . . . . . ....

        4. Section 3 Authorisation of expenditure

          1. Article 80.. . . . . . . . . ....

        5. Section 4 Payment of expenditure

          1. Article 81.. . . . . . . . . ....

          2. Article 82.. . . . . . . . . ....

        6. Section 5 Time limits for expenditure operations

          1. Article 83.. . . . . . . . . ....

      7. CHAPTER 7 IT systems

        1. Article 84.. . . . . . . . . ....

      8. CHAPTER 8 Internal auditor

        1. Article 85.. . . . . . . . . ....

        2. Article 86.. . . . . . . . . ....

        3. Article 87.. . . . . . . . . ....

    5. TITLE V PROCUREMENT

      1. CHAPTER 1 General provisions

        1. Section 1 Scope and award principles

          1. Article 88.. . . . . . . . . ....

          2. Article 89.. . . . . . . . . ....

        2. Section 2 Publication

          1. Article 90.. . . . . . . . . ....

        3. Section 3 Procurement procedures

          1. Article 91.. . . . . . . . . ....

          2. Article 92.. . . . . . . . . ....

          3. Article 93.. . . . . . . . . ....

          4. Article 94.. . . . . . . . . ....

          5. Article 95.. . . . . . . . . ....

          6. Article 96.. . . . . . . . . ....

          7. Article 97.. . . . . . . . . ....

          8. Article 98.. . . . . . . . . ....

          9. Article 99.. . . . . . . . . ....

          10. Article 100.. . . . . . . . . ....

          11. Article 101.. . . . . . . . . ....

        4. Section 4 Guarantees and control

          1. Article 102.. . . . . . . . . ....

          2. Article 103.. . . . . . . . . ....

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

        1. Article 104.. . . . . . . . . ....

        2. Article 105.. . . . . . . . . ....

        3. Article 106.. . . . . . . . . ....

        4. Article 107.. . . . . . . . . ....

    6. TITLE VI GRANTS

      1. CHAPTER 1 Scope and form of grants

        1. Article 108.. . . . . . . . . ....

        2. Article 108a.. . . . . . . . . ....

      2. CHAPTER 2 Principles

        1. Article 109.. . . . . . . . . ....

        2. Article 110.. . . . . . . . . ....

        3. Article 111.. . . . . . . . . ....

        4. Article 112.. . . . . . . . . ....

        5. Article 113.. . . . . . . . . ....

      3. CHAPTER 3 Award procedure

        1. Article 114.. . . . . . . . . ....

        2. Article 115.. . . . . . . . . ....

        3. Article 116.. . . . . . . . . ....

      4. CHAPTER 4 Payment and control

        1. Article 117.. . . . . . . . . ....

        2. Article 118.. . . . . . . . . ....

        3. Article 119.. . . . . . . . . ....

      5. CHAPTER 5 Implementation

        1. Article 120.. . . . . . . . . ....

    7. TITLE VII PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

      1. CHAPTER 1 Presentation of the accounts

        1. Article 121.. . . . . . . . . ....

        2. Article 122.. . . . . . . . . ....

        3. Article 123.. . . . . . . . . ....

        4. Article 124.. . . . . . . . . ....

        5. Article 125.. . . . . . . . . ....

        6. Article 126.. . . . . . . . . ....

        7. Article 127.. . . . . . . . . ....

        8. Article 128.. . . . . . . . . ....

        9. Article 129.. . . . . . . . . ....

      2. CHAPTER 2 Information on the implementation of the budget

        1. Article 130.. . . . . . . . . ....

        2. Article 131.. . . . . . . . . ....

      3. CHAPTER 3 Accounting

        1. Section 1 Common provisions

          1. Article 132.. . . . . . . . . ....

          2. Article 133.. . . . . . . . . ....

        2. Section 2 General accounts

          1. Article 134.. . . . . . . . . ....

          2. Article 135.. . . . . . . . . ....

          3. Article 136.. . . . . . . . . ....

        3. Section 3 Budgetary accounts

          1. Article 137.. . . . . . . . . ....

      4. CHAPTER 4 Property inventories

        1. Article 138.. . . . . . . . . ....

    8. TITLE VIII EXTERNAL AUDIT AND DISCHARGE

      1. CHAPTER 1 External audit

        1. Article 139.. . . . . . . . . ....

        2. Article 140.. . . . . . . . . ....

        3. Article 141.. . . . . . . . . ....

        4. Article 142.. . . . . . . . . ....

        5. Article 143.. . . . . . . . . ....

        6. Article 144.. . . . . . . . . ....

      2. CHAPTER 2 Discharge

        1. Article 145.. . . . . . . . . ....

        2. Article 146.. . . . . . . . . ....

        3. Article 147.. . . . . . . . . ....

        4. Article 147a.. . . . . . . . . ....

  3. PART TWO SPECIAL PROVISIONS

    1. TITLE I EUROPEAN AGRICULTURAL GUARANTEE FUND

      1. Article 148.. . . . . . . . . ....

      2. Article 149.. . . . . . . . . ....

      3. Article 150.. . . . . . . . . ....

      4. Article 151.. . . . . . . . . ....

      5. Article 152.. . . . . . . . . ....

      6. Article 153.. . . . . . . . . ....

      7. Article 154.. . . . . . . . . ....

    2. TITLE II STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND, AND EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT

      1. Article 155.. . . . . . . . . ....

      2. Article 156.. . . . . . . . . ....

      3. Article 157.. . . . . . . . . ....

      4. Article 158.. . . . . . . . . ....

      5. Article 159.. . . . . . . . . ....

    3. TITLE III RESEARCH

      1. Article 160.. . . . . . . . . ....

      2. Article 160a.. . . . . . . . . ....

      3. Article 161.. . . . . . . . . ....

    4. TITLE IV EXTERNAL ACTIONS

      1. CHAPTER I General provisions

        1. Article 162.. . . . . . . . . ....

      2. CHAPTER 2 Implementation of actions

        1. Article 163.. . . . . . . . . ....

        2. Article 164.. . . . . . . . . ....

        3. Article 165.. . . . . . . . . ....

        4. Article 166.. . . . . . . . . ....

      3. CHAPTER 3 Procurement

        1. Article 167.. . . . . . . . . ....

        2. Article 168.. . . . . . . . . ....

      4. CHAPTER 4 Grants

        1. Article 169.. . . . . . . . . ....

        2. Article 169a.. . . . . . . . . ....

      5. CHAPTER 5 Auditing of accounts

        1. Article 170.. . . . . . . . . ....

    5. TITLE V EUROPEAN OFFICES

      1. Article 171.. . . . . . . . . ....

      2. Article 172.. . . . . . . . . ....

      3. Article 173.. . . . . . . . . ....

      4. Article 174.. . . . . . . . . ....

      5. Article 174a.. . . . . . . . . ....

      6. Article 175.. . . . . . . . . ....

      7. Article 176.. . . . . . . . . ....

    6. TITLE VI ADMINISTRATIVE APPROPRIATIONS

      1. Article 177.. . . . . . . . . ....

      2. Article 178.. . . . . . . . . ....

      3. Article 179.. . . . . . . . . ....

    7. TITLE VII EXPERTS

      1. Article 179a.. . . . . . . . . ....

  4. PART THREE TRANSITIONAL AND FINAL PROVISIONS

    1. TITLE I TRANSITIONAL PROVISIONS

      1. Article 180.. . . . . . . . . ....

      2. Article 181.. . . . . . . . . ....

    2. TITLE II FINAL PROVISIONS

      1. Article 182.. . . . . . . . . ....

      2. Article 183.. . . . . . . . . ....

      3. Article 184.. . . . . . . . . ....

      4. Article 185.. . . . . . . . . ....

      5. Article 186.. . . . . . . . . ....

      6. Article 186a.. . . . . . . . . ....

      7. Article 187.. . . . . . . . . ....

  5. Signature

    1. ANNEX

      CORRELATION TABLE

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