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Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)Show full title
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rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed)
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ANNEXU.K.
CORRELATION TABLE
| 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 |
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