ANNEX
Council Regulation (EC, Euratom) No 1605/2002 | New Regulation | Titles |
|---|---|---|
PART ONE | PART ONE | COMMON PROVISIONS |
TITLE I | TITLE I | SUBJECT MATTER, SCOPE AND DEFINITIONS |
Article 1 | Article 1 | Subject matter |
— | Article 2 | Definitions |
Article 2 | Article 3 | Compliance of secondary legislation with this Regulation |
— | Article 5 | Protection of personal data |
TITLE II | TITLE II | BUDGETARY PRINCIPLES |
Article 3 | Article 6 | Respect for budgetary principles |
CHAPTER 1 | CHAPTER 1 | Principles of unity and of budgetary accuracy |
Article 4 | Article 7 | Scope of the budget |
Article 5 | Article 8 | Specific rules on the principles of unity and budgetary accuracy |
Article 5a | Article 4 | Periods, dates and time limits |
CHAPTER 2 | CHAPTER 2 | Principle of annuality |
Article 6 | Article 9 | Definition |
Article 7 | Article 10 | Type of appropriations |
Article 8 | Article 11 | Accounting for revenue and appropriations |
Article 9 | Article 13 | Cancellation and carry-over of appropriations |
Article 10 | Article 14 | Carry-over rules for assigned revenue |
Article 11 | Article 15 | Decommitment of appropriations |
Article 12 | Article 12 | Commitment of appropriations |
Article 13 | Article 16 | Rules applicable in the event of late adoption of the budget |
CHAPTER 3 | CHAPTER 3 | Principle of equilibrium |
Article 14 | Article 17 | Definition and scope |
Article 15 | Article 18 | Balance from financial year |
CHAPTER 4 | CHAPTER 4 | Principle of unit of account |
Article 16 | Article 19 | Use of euro |
CHAPTER 5 | CHAPTER 5 | Principle of universality |
Article 17 | Article 20 | Definition and scope |
Article 18 | Article 21 | Assigned revenue |
Article 19 | Article 22 | Donations |
Article 20 | Article 23 | Rules on deductions and exchange rate adjustments |
CHAPTER 6 | CHAPTER 6 | Principle of specification |
Article 21 | Article 24 | General provisions |
Article 22 | Article 25 | Transfers by institutions other than the Commission |
Article 23 | Article 26 | Transfers by the Commission |
Article 24 | Article 27 | Transfer proposals submitted to the European Parliament and the Council by the institutions |
Article 25 | Article 28 | Specific rules on transfers |
Article 26 | Article 29 | Transfers subject to special provisions |
CHAPTER 7 | CHAPTER 7 | Principle of sound financial management |
Article 27 | Article 30 | Principles of economy, efficiency and effectiveness |
Article 28 | Article 31 | Compulsory financial statement |
— | Article 32 | Internal control of budget implementation |
— | Article 33 | Cost-effective control systems |
CHAPTER 8 | CHAPTER 8 | Principle of transparency |
Article 29 | Article 34 | Publication of accounts, budgets and reports |
Article 30 | Article 35 | Publication of information on recipients and other information |
TITLE III | TITLE III | ESTABLISHMENT AND STRUCTURE OF THE BUDGET |
CHAPTER 1 | CHAPTER I | Establishment of the budget |
Article 31 | Article 36 | Estimates of revenue and expenditure |
Article 32 | Article 37 | Estimated budget of the bodies referred to in Article 208 |
Article 33 | Article 38 | Draft budget |
Article 34 | Article 39 | Letter of amendment to the draft budget |
Article 35 | — | — |
Article 36 | Article 40 | Obligations of the Member States stemming from the adoption of the budget |
Article 37 | Article 41 | Draft amending budgets |
Article 38 | — | — |
Article 39 | Article 42 | Early transmission of estimates and draft budgets |
CHAPTER 2 | CHAPTER 2 | Structure and presentation of the budget |
Article 40 | Article 43 | Structure of the budget |
Article 41 | Article 44 | Budget nomenclature |
Article 42 | Article 45 | Prohibition of negative revenue |
Article 43 | Article 46 | Provisions |
Article 44 | Article 47 | Negative reserve |
Article 45 | Article 48 | Emergency Aid Reserve |
Article 46 | Article 49 | Presentation of the budget |
Article 47 | Article 50 | Rules on the establishment plans for staff |
— | CHAPTER 3 | Budgetary discipline |
— | Article 51 | Compliance with the multiannual financial framework |
— | Article 52 | Compliance of Union acts with the budget |
TITLE IV | TITLE IV | IMPLEMENTATION OF THE BUDGET |
CHAPTER 1 | CHAPTER 1 | General provisions |
Article 48 | Article 53 | Budget implementation in accordance with the principle of sound financial management |
Article 49 | Article 54 | Basic act and exceptions |
Article 50 | Article 55 | Implementation of the budget by institutions other than the Commission |
Article 51 | Article 56 | Delegation of budget implementation powers |
Article 52 | Article 57 | Conflict of interests |
CHAPTER 2 | CHAPTER 2 | Methods of implementation |
Article 53 | Article 58 | Methods of implementation of the budget |
Article 53a | — | — |
Article 53b | Article 59 | Shared management with Member States |
Article 53c | Article 60 | Indirect management |
Article 53d | — | — |
Article 54 | Article 61 | Ex ante assessments and delegation agreements |
Article 55 | Article 62 | Executive agencies |
Article 56 | — | — |
Article 57 | Article 63 | Limits to delegation of powers |
CHAPTER 3 | CHAPTER 3 | Financial actors |
Section 1 | Section 1 | Principle of segregation of duties |
Article 58 | Article 64 | Segregation of duties |
Section 2 | Section 2 | Authorising officer |
Article 59 | Article 65 | The authorising officer |
Article 60 | Article 66 | Powers and duties of the authorising officer |
Article 60a | Article 67 | Powers and duties of Heads of Union Delegations |
Section 3 | Section 3 | Accounting officer |
Article 61 | Article 68 | Powers and duties of the accounting officer |
Article 62 | Article 69 | Powers which may be delegated by the accounting officer |
Section 4 | Section 4 | Imprest administrator |
Article 63 | Article 70 | Imprest accounts |
CHAPTER 4 | CHAPTER 4 | Liability of financial actors |
Section 1 | Section 1 | General rules |
Article 64 | Article 71 | Withdrawal of delegation and suspension of duties given to financial actors |
Article 65 | Article 72 | Liability of the authorising officer for illegal activity, fraud or corruption |
Section 2 | Section 2 | Rules applicable to authorising officers responsible |
Article 66 | Article 73 | Rules applicable to authorising officers |
Section 3 | Section 3 | Rules applicable to accounting officers and imprest administrators |
Article 67 | Article 74 | Rules applicable to accounting officers |
Article 68 | Article 75 | Rules applicable to imprest administrators |
CHAPTER 5 | CHAPTER 5 | Revenue operations |
Section 1 | Section 1 | Making own resources available |
Article 69 | Article 76 | Own resources |
Section 2 | Section 2 | Estimate of amounts receivable |
Article 70 | Article 77 | Estimate of amounts receivable |
Section 3 | Section 3 | Establishment of amounts receivable |
Article 71 | Article 78 | Establishment of amounts receivable |
Section 4 | Section 4 | Authorisation of recovery |
Article 72 | Article 79 | Authorisation of recovery |
Section 5 | Section 5 | Recovery |
Article 73 | Article 80 | Rules on recovery |
Article 73a | Article 81 | Limitation period |
— | Article 82 | National treatment for Union entitlements |
Article 74 | Article 83 | Fines, penalties and accrued interest imposed by the Commission |
CHAPTER 6 | CHAPTER 6 | Expenditure operations |
Article 75 | Article 84 | Financing decisions |
Section 1 | Section 1 | Commitment of expenditure |
Article 76 | Article 85 | Types of commitments |
Article 77 | Article 86 | Rules applicable to commitments |
Article 78 | Article 87 | Checks applicable to commitments |
Section 2 | Section 2 | Validation of expenditure |
Article 79 | Article 88 | Validation of expenditure |
Section 3 | Section 3 | Authorisation of expenditure |
Article 80 | Article 89 | Authorisation of expenditure |
Section 4 | Section 4 | Payment of expenditure |
Article 81 | Article 90 | Types of payments |
Article 82 | Article 91 | Payment limited to funds available |
Section 5 | Section 5 | Time limits for expenditure operations |
Article 83 | Article 92 | Time limits |
CHAPTER 7 | CHAPTER 7 | IT systems and e-Government |
Article 84 | Article 93 | Electronic management of operations |
— | Article 94 | Transmission of documents |
— | Article 95 | e-Government |
— | CHAPTER 8 | Administrative principles |
— | Article 96 | Good administration |
— | Article 97 | Indication of means of redress |
CHAPTER 8 | CHAPTER 9 | Internal auditor |
Article 85 | Article 98 | Appointment of the internal auditor |
Article 86 | Article 99 | Powers and duties of the internal auditor |
Article 87 | Article 100 | Independence of the internal auditor |
TITLE V | TITLE V | PUBLIC PROCUREMENT |
CHAPTER 1 | CHAPTER 1 | General provisions |
Section 1 | Section 1 | Scope and award principles |
Article 88 | Article 101 | Definition of public contracts |
Article 89 | Article 102 | Principles applicable to public contracts |
Section 2 | Section 2 | Publication |
Article 90 | Article 103 | Publication of public contracts |
Section 3 | Section 3 | Procurement procedures |
Article 91 | Article 104 | Procurement procedures |
Article 92 | Article 105 | Content of tender documents |
Article 93 | Article 106 | Exclusion criteria applicable for participation in procurement procedures |
Article 94 | Article 107 | Exclusion criteria applicable to awards |
Article 95 | Article 108 | Central exclusion database |
Article 96 | Article 109 | Administrative and financial penalties |
Article 97 | Article 110 | Award criteria for contracts |
Article 98 | Article 111 | Submission of tenders |
Article 99 | Article 112 | Principles of equal treatment and transparency |
Article 100 | Article 113 | The award decision |
Article 101 | Article 114 | Cancellation of the procurement procedure |
Section 4 | Section 4 | Guarantees and corrective action |
Article 102 | Article 115 | Guarantees |
Article 103 | Article 116 | Errors, irregularities and fraud in the procedure |
CHAPTER 2 | CHAPTER 2 | Provisions applicable to contracts awarded by the institutions on their own account |
Article 104 | Article 117 | The contracting authority |
Article 105 | Article 118 | Thresholds applicable |
Article 106 | Article 119 | Rules on participation in tendering procedures |
Article 107 | Article 120 | Procurement rules of the World Trade Organisation |
TITLE VI | TITLE VI | GRANTS |
CHAPTER 1 | CHAPTER 1 | Scope and form of grants |
Article 108 | Article 121 | Scope of grants |
— | Article 122 | Beneficiaries |
Article 108a | Article 123 | Forms of grants |
— | Article 124 | Lump sums, unit costs and flat-rate financing |
CHAPTER 2 | CHAPTER 2 | Principles |
Article 109 | Article 125 | General principles applicable to grants |
— | Article 126 | Eligible costs |
— | Article 127 | Co-financing in kind |
Article 110 | Article 128 | Transparency |
Article 111 | Article 129 | Principle of non-cumulative award |
Article 112 | Article 130 | Principle of non-retroactivity |
Article 113 | — | — |
CHAPTER 3 | CHAPTER 3 | Award procedure |
Article 114 | Article 131 | Applications for grants |
Article 115 | Article 132 | Selection and award criteria |
Article 116 | Article 133 | Evaluation procedure |
Article 117 | — | — |
CHAPTER 4 | CHAPTER 4 | Payment and control |
Article 118 | Article 134 | Pre-financing guarantee |
Article 119 | Article 135 | Payment of grants and controls |
— | Article 136 | Periods for record-keeping |
CHAPTER 5 | CHAPTER 5 | Implementation |
Article 120 | Article 137 | Implementation contracts and financial support to third parties |
— | TITLE VII | PRIZES |
— | — | — |
— | Article 138 | General rules |
— | TITLE VIII | FINANCIAL INSTRUMENTS |
— | Article 139 | Scope |
— | Article 140 | Principles and conditions applicable to financial instruments |
TITLE VII | TITLE IX | PRESENTATION OF THE ACCOUNTS AND ACCOUNTING |
CHAPTER 1 | CHAPTER 1 | Presentation of the accounts |
Article 121 | Article 141 | Structure of the accounts |
Article 122 | Article 142 | Report on budgetary and financial management |
Article 123 | Article 143 | Rules governing the accounts |
Article 124 | Article 144 | Accounting principles |
Article 125 | — | — |
Article 126 | Article 145 | Financial statements |
Article 127 | Article 146 | Budgetary implementation reports |
Article 128 | Article 147 | Provisional accounts |
Article 129 | Article 148 | Approval of the final consolidated accounts |
CHAPTER 2 | CHAPTER 2 | Information on the implementation of the budget |
Article 130 | Article 149 | Report on budgetary guarantees and risks |
Article 131 | Article 150 | Information on budget implementation |
CHAPTER 3 | CHAPTER 3 | Accounting |
Section 1 | Section 1 | Common provisions |
Article 132 | Article 151 | The accounting system |
Article 133 | Article 152 | Common requirements for the institutions' accounting system |
Section 2 | Section 2 | General accounts |
Article 134 | Article 153 | The general accounts |
Article 135 | Article 154 | Entries in the general accounts |
Article 136 | Article 155 | Accounting adjustments |
Section 3 | Section 3 | Budgetary accounts |
Article 137 | Article 156 | Budgetary accounting |
CHAPTER 4 | CHAPTER 4 | Property inventories |
Article 138 | Article 157 | The inventory |
TITLE VIII | TITLE X | EXTERNAL AUDIT AND DISCHARGE |
CHAPTER 1 | CHAPTER 1 | External audit |
Article 139 | Article 158 | External audit by the Court of Auditors |
Article 140 | Article 159 | Rules and procedure on the audit |
Article 141 | Article 160 | Checks on securities and cash |
Article 142 | Article 161 | Court of Auditors' right of access |
Article 143 | Article 162 | Annual report of the Court of Auditors |
Article 144 | Article 163 | Special reports of the Court of Auditors |
CHAPTER 2 | CHAPTER 2 | Discharge |
Article 145 | Article 164 | Timetable of the discharge procedure |
Article 146 | Article 165 | The discharge procedure |
Article 147 | Article 166 | Follow-up measures |
Article 147a | Article 167 | Specific provisions regarding the EEAS |
PART TWO | PART TWO | SPECIAL PROVISIONS |
TITLE I | TITLE I | EUROPEAN AGRICULTURAL GUARANTEE FUND |
Article 148 | Article 168 | Special provisions on the European Agricultural Guarantee Fund |
Article 149 | Article 169 | Commitments of EAGF appropriations |
Article 150 | Article 170 | Global provisional commitments of EAGF appropriations |
Article 151 | Article 171 | Schedule and timing of EAGF budgetary commitments |
Article 152 | Article 172 | Accounting of EAGF expenditure |
Article 153 | Article 173 | Transfer of EAGF appropriations |
Article 154 | Article 174 | Assigned EAGF revenue |
TITLE II | TITLE II | STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND, EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT, AND FUNDS IN THE AREA OF FREEDOM, SECURITY AND JUSTICE MANAGED IN SHARED MANAGEMENT |
Article 155 | Article 175 | Special provisions |
— | Article 176 | Respect of the allocations of commitment appropriations |
Article 156 | Article 177 | Payments of contributions, interim payments and repayments |
Article 157 | Article 178 | Decommitment of appropriations |
Article 158 | Article 179 | Transfer of appropriations |
Article 159 | Article 180 | Management, selection and audit |
TITLE III | TITLE III | RESEARCH |
Article 160 | Article 181 | Research funds |
Article 160a | Article 182 | Commitments of Research Fund |
Article 161 | Article 183 | Joint Research Centre |
TITLE IV | TITLE IV | EXTERNAL ACTIONS |
CHAPTER I | CHAPTER 1 | General provisions |
Article 162 | Article 184 | External actions |
CHAPTER 2 | CHAPTER 2 | Implementation of actions |
— | Section 1 | General provisions |
Article 163 | Article 185 | Implementation of external actions |
— | Section 2 | Budget support and multi-donor trust funds |
— | Article 186 | Use of budget support |
Article 164 (repealed) | Article 187 | Union trust funds for external actions |
— | Section 3 | Other management modes |
Article 165 | Article 188 | Implementation of external actions through indirect management |
Article 166 | Article 189 | Financing agreements on the implementation of external actions |
CHAPTER 3 | CHAPTER 3 | Procurement |
Article 167 | Article 190 | External action procurement |
Article 168 | Article 191 | Rules on participation in tendering procedures |
CHAPTER 4 | CHAPTER 4 | Grants |
Article 169 | Article 192 | Full financing of an external action |
Article 169a | Article 193 | Applicable rules for external action grants |
CHAPTER 5 | CHAPTER 5 | Auditing of accounts |
Article 170 | Article 194 | Union audit in external action |
TITLE V | TITLE V | EUROPEAN OFFICES |
Article 171 | Article 195 | The European offices |
Article 172 | Article 196 | Appropriations regarding the European offices |
Article 173 | Article 197 | Authorising officer of European offices |
Article 174 | Article 198 | The accounts of the interinstitutional European offices |
Article 174a | Article 199 | Delegation of authorising officer powers for interinstitutional European offices |
Article 175 | Article 200 | Services to third parties |
Article 176 (repealed) | — | — |
TITLE VI | TITLE VI | ADMINISTRATIVE APPROPRIATIONS |
Article 177 | Article 201 | General provisions |
Article 178 | Article 202 | Commitments |
Article 179 | Article 203 | Specific provisions regarding administrative appropriations |
TITLE VII | TITLE VII | EXPERTS |
Article 179a | Article 204 | Remunerated external experts |
PART THREE | PART THREE | FINAL AND TRANSITIONAL PROVISIONS |
TITLE I | — | — |
Article 180 (repealed) | — | — |
Article 181 | Article 205 | Transitional provisions |
TITLE II | — | — |
Article 182 | Article 206 | Information requests by the European Parliament and the Council |
— | Article 207 | Thresholds and amounts |
Article 183 | Article 210 | Exercise of the delegation |
Article 185 | Article 208 | Framework financial regulation for bodies set up under the TFEU and the Euratom Treaty |
— | Article 209 | Model Financial Regulation for public-private partnership bodies |
Article 184 | Article 211 | Review |
Article 186 | Article 212 | Repeal |
Article 186a | Article 213 | Review concerning the EEAS |
Article 187 | Article 214 | Entry into force |