Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)Show full title

1. Introductory Text

2. PART ONE COMMON PROVISIONS

   1. TITLE I SUBJECT MATTER, SCOPE AND DEFINITIONS

      1. Article 1. Subject matter

      2. Article 2. Definitions

      3. Article 3. Compliance of secondary legislation with this Regulation

      4. Article 4. Periods, dates and time limits

      5. Article 5. Protection of personal data

   2. TITLE II BUDGETARY PRINCIPLES

      1. Article 6. Respect for budgetary principles

      2. CHAPTER 1 Principles of unity and of budgetary accuracy

         1. Article 7. Scope of the budget

         2. Article 8. Specific rules on the principles of unity and budgetary accuracy

      3. CHAPTER 2 Principle of annuality

         1. Article 9. Definition

         2. Article 10. Type of appropriations

         3. Article 11. Accounting for revenue and appropriations

         4. Article 12. Commitment of appropriations

         5. Article 13. Cancellation and carry-over of appropriations

         6. Article 14. Carry-over rules for assigned revenue

         7. Article 15. Decommitment of appropriations

         8. Article 16. Rules applicable in the event of late adoption of the budget

      4. CHAPTER 3 Principle of equilibrium

         1. Article 17. Definition and scope

         2. Article 18. Balance from financial year

      5. CHAPTER 4 Principle of unit of account

         1. Article 19. Use of euro

      6. CHAPTER 5 Principle of universality

         1. Article 20. Definition and scope

         2. Article 21. Assigned revenue

         3. Article 22. Donations

         4. Article 23. Rules on deductions and exchange rate adjustments

      7. CHAPTER 6 Principle of specification

         1. Article 24. General provisions

         2. Article 25. Transfers by institutions other than the Commission

         3. Article 26. Transfers by the Commission

         4. Article 27. Transfer proposals submitted to the European Parliament and the Council by the institutions

         5. Article 28. Specific rules on transfers

         6. Article 29. Transfers subject to special provisions

      8. CHAPTER 7 Principle of sound financial management

         1. Article 30. Principles of economy, efficiency and effectiveness

         2. Article 31. Compulsory financial statement

         3. Article 32. Internal control of budget implementation

         4. Article 33. Cost-effective control systems

      9. CHAPTER 8 Principle of transparency

         1. Article 34. Publication of accounts, budgets and reports

         2. Article 35. Publication of information on recipients and other information

   3. TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET

      1. CHAPTER 1 Establishment of the budget

         1. Article 36. Estimates of revenue and expenditure

         2. Article 37. Estimated budget of the bodies referred to in Article 208

         3. Article 38. Draft budget

         4. Article 39. Letter of amendment to the draft budget

         5. Article 40. Obligations of the Member States stemming from the adoption of the budget

         6. Article 41. Draft amending budgets

         7. Article 42. Early transmission of estimates and draft budgets

      2. CHAPTER 2 Structure and presentation of the budget

         1. Article 43. Structure of the budget

         2. Article 44. Budget nomenclature

         3. Article 45. Prohibition of negative revenue

         4. Article 46. Provisions

         5. Article 47. Negative reserve

         6. Article 48. Emergency Aid Reserve

         7. Article 49. Presentation of the budget

         8. Article 50. Rules on the establishment plans for staff

      3. CHAPTER 3 Budgetary discipline

         1. Article 51. Compliance with the multiannual financial framework

         2. Article 52. Compliance of Union acts with the budget

   4. TITLE IV IMPLEMENTATION OF THE BUDGET

      1. CHAPTER 1 General provisions

         1. Article 53. Budget implementation in accordance with the principle of sound financial management

         2. Article 54. Basic act and exceptions

         3. Article 55. Implementation of the budget by institutions other than the Commission

         4. Article 56. Delegation of budget implementation powers

         5. Article 57. Conflict of interests

      2. CHAPTER 2 Methods of implementation

         1. Article 58. Methods of implementation of the budget

         2. Article 59. Shared management with Member States

         3. Article 60. Indirect management

         4. Article 61. Ex ante assessments and delegation agreements

         5. Article 62. Executive agencies

         6. Article 63. Limits to delegation of powers

      3. CHAPTER 3 Financial actors

         1. Section 1 Principle of segregation of duties

            1. Article 64. Segregation of duties

         2. Section 2 Authorising officer

            1. Article 65. The authorising officer

            2. Article 66. Powers and duties of the authorising officer

            3. Article 67. Powers and duties of Heads of Union Delegations

         3. Section 3 Accounting officer

            1. Article 68. Powers and duties of the accounting officer

            2. Article 69. Powers which may be delegated by the accounting officer

         4. Section 4 Imprest administrator

            1. Article 70. Imprest accounts

      4. CHAPTER 4 Liability of financial actors

         1. Section 1 General rules

            1. Article 71. Withdrawal of delegation and suspension of duties given to financial actors

            2. Article 72. Liability of the authorising officer for illegal activity, fraud or corruption

         2. Section 2 Rules applicable to authorising officers responsible

            1. Article 73. Rules applicable to authorising officers

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

            1. Article 74. Rules applicable to accounting officers

            2. Article 75. Rules applicable to imprest administrators

      5. CHAPTER 5 Revenue operations

         1. Section 1 Making own resources available

            1. Article 76. Own resources

         2. Section 2 Estimate of amounts receivable

            1. Article 77. Estimate of amounts receivable

         3. Section 3 Establishment of amounts receivable

            1. Article 78. Establishment of amounts receivable

         4. Section 4 Authorisation of recovery

            1. Article 79. Authorisation of recovery

         5. Section 5 Recovery

            1. Article 80. Rules on recovery

            2. Article 81. Limitation period

            3. Article 82. National treatment for Union entitlements

            4. Article 83. Fines, penalties and accrued interest imposed by the Commission

      6. CHAPTER 6 Expenditure operations

         1. Article 84. Financing decisions

         2. Section 1 Commitment of expenditure

            1. Article 85. Types of commitments

            2. Article 86. Rules applicable to commitments

            3. Article 87. Checks applicable to commitments

         3. Section 2 Validation of expenditure

            1. Article 88. Validation of expenditure

         4. Section 3 Authorisation of expenditure

            1. Article 89. Authorisation of expenditure

         5. Section 4 Payment of expenditure

            1. Article 90. Types of payments

            2. Article 91. Payment limited to funds available

         6. Section 5 Time limits for expenditure operations

            1. Article 92. Time limits

      7. CHAPTER 7 IT systems and e-Government

         1. Article 93. Electronic management of operations

         2. Article 94. Transmission of documents

         3. Article 95. e-Government

      8. CHAPTER 8 Administrative principles

         1. Article 96. Good administration

         2. Article 97. Indication of means of redress

      9. CHAPTER 9 Internal auditor

         1. Article 98. Appointment of the internal auditor

         2. Article 99. Powers and duties of the internal auditor

         3. Article 100. Independence of the internal auditor

   5. TITLE V PUBLIC PROCUREMENT AND CONCESSIONS

      1. CHAPTER 1 General provisions

         1. Section 1 Scope and award principles

            1. Article 101. Definitions for the purposes of this Title

            2. Article 102. Principles applicable to public contracts

         2. Section 2 Publication

            1. Article 103. Publicity measures

         3. Section 3 Procurement procedures

            1. Article 104. Procurement procedures

            2. Article 104a. Inter-institutional procurement and joint procurement

            3. Article 105. Preparation of a procurement procedure

            4. Article 105a. Protection of the Union's financial interests by means of detection of risks and imposition of administrative sanctions

            5. Article 106. Exclusion criteria and administrative sanctions

            6. Article 107. Rejection from a given procurement procedure

            7. Article 108. The early detection and exclusion system

            8. Article 109. Administrative and financial penalties

            9. Article 110. Award of contracts

            10. Article 111. Submission, electronic communication and evaluation

            11. Article 112. Contacts during the procurement procedure

            12. Article 113. Award decision and information to candidates or tenderers

            13. Article 114. Cancellation of the procurement procedure

            14. Article 114a. Performance and modifications of the contract

         4. Section 4 Guarantees and corrective action

            1. Article 115. Guarantees

            2. Article 116. Substantial errors, irregularities or fraud

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

         1. Article 117. The contracting authority

         2. Article 118. Thresholds applicable and standstill period

         3. Article 119. Rules on access to procurement

         4. Article 120. Procurement rules of the World Trade Organisation

   6. TITLE VI GRANTS

      1. CHAPTER 1 Scope and form of grants

         1. Article 121. Scope of grants

         2. Article 122. Beneficiaries

         3. Article 123. Forms of grants

         4. Article 124. Lump sums, unit costs and flat-rate financing

      2. CHAPTER 2 Principles

         1. Article 125. General principles applicable to grants

         2. Article 126. Eligible costs

         3. Article 127. Co-financing in kind

         4. Article 128. Transparency

         5. Article 129. Principle of non-cumulative award

         6. Article 130. Principle of non-retroactivity

      3. CHAPTER 3 Award procedure

         1. Article 131. Applications for grants

         2. Article 132. Selection and award criteria

         3. Article 133. Evaluation procedure

      4. CHAPTER 4 Payment and control

         1. Article 134. Pre-financing guarantee

         2. Article 135. Payment of grants and controls

         3. Article 136. Periods for record-keeping

      5. CHAPTER 5 Implementation

         1. Article 137. Implementation contracts and financial support to third parties

   7. TITLE VII PRIZES

      1. Article 138. General rules

   8. TITLE VIII FINANCIAL INSTRUMENTS

      1. Article 139. Scope

      2. Article 140. Principles and conditions applicable to financial instruments

   9. TITLE IX PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

      1. CHAPTER 1 Presentation of the accounts

         1. Article 141. Structure of the accounts

         2. Article 142. Report on budgetary and financial management

         3. Article 143. Rules governing the accounts

         4. Article 144. Accounting principles

         5. Article 145. Financial statements

         6. Article 146. Budgetary implementation reports

         7. Article 147. Provisional accounts

         8. Article 148. Approval of the final consolidated accounts

      2. CHAPTER 2 Information on the implementation of the budget

         1. Article 149. Report on budgetary guarantees and risks

         2. Article 150. Information on budget implementation

      3. CHAPTER 3 Accounting

         1. Section 1 Common provisions

            1. Article 151. The accounting system

            2. Article 152. Common requirements for the institutions' accounting system

         2. Section 2 General accounts

            1. Article 153. The general accounts

            2. Article 154. Entries in the general accounts

            3. Article 155. Accounting adjustments

         3. Section 3 Budgetary accounts

            1. Article 156. Budgetary accounting

      4. CHAPTER 4 Property inventories

         1. Article 157. The inventory

   10. TITLE X EXTERNAL AUDIT AND DISCHARGE

       1. CHAPTER 1 External audit

          1. Article 158. External audit by the Court of Auditors

          2. Article 159. Rules and procedure on the audit

          3. Article 160. Checks on securities and cash

          4. Article 161. Court of Auditors' right of access

          5. Article 162. Annual report of the Court of Auditors

          6. Article 163. Special reports of the Court of Auditors

       2. CHAPTER 2 Discharge

          1. Article 164. Timetable of the discharge procedure

          2. Article 165. The discharge procedure

          3. Article 166. Follow-up measures

          4. Article 167. Specific provisions regarding the EEAS

3. PART TWO SPECIAL PROVISIONS

   1. TITLE I EUROPEAN AGRICULTURAL GUARANTEE FUND

      1. Article 168. Special provisions on the European Agricultural Guarantee Fund

      2. Article 169. Commitments of EAGF appropriations

      3. Article 170. Global provisional commitments of EAGF appropriations

      4. Article 171. Schedule and timing of EAGF budgetary commitments

      5. Article 172. Accounting of EAGF expenditure

      6. Article 173. Transfer of EAGF appropriations

      7. Article 174. Assigned EAGF revenue

   2. TITLE II STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND, EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT, FUNDS IN THE AREA OF FREEDOM, SECURITY AND JUSTICE MANAGED IN SHARED MANAGEMENT AND CONNECTING EUROPE FACILITY

      1. Article 175. Special provisions

      2. Article 176. Respect of the allocations of commitment appropriations

      3. Article 177. Payments of contributions, interim payments and repayments

      4. Article 178. Decommitment of appropriations

      5. Article 178a. Carry-over of commitment appropriations for the Connecting Europe Facility

      6. Article 179. Transfer of appropriations

      7. Article 180. Management, selection and audit

   3. TITLE III RESEARCH

      1. Article 181. Research funds

      2. Article 182. Commitments of Research Fund

      3. Article 183. Joint Research Centre

   4. TITLE IV EXTERNAL ACTIONS

      1. CHAPTER 1 General provisions

         1. Article 184. External actions

      2. CHAPTER 2 Implementation of actions

         1. Section 1 General provisions

            1. Article 185. Implementation of external actions

         2. Section 2 Budget support and multi-donor trust funds

            1. Article 186. Use of budget support

            2. Article 187. Union trust funds for external actions

         3. Section 3 Other management modes

            1. Article 188. Implementation of external actions through indirect management

            2. Article 189. Financing agreements on the implementation of external actions

      3. CHAPTER 3 Procurement

         1. Article 190. External action procurement

         2. Article 191. Rules on access to procurement

      4. CHAPTER 4 Grants

         1. Article 192. Full financing of an external action

         2. Article 193. Applicable rules for external action grants

      5. CHAPTER 5 Auditing of accounts

         1. Article 194. Union audit in external action

   5. TITLE V EUROPEAN OFFICES

      1. Article 195. The European Offices

      2. Article 196. Appropriations regarding the European offices

      3. Article 197. Authorising Officer of European offices

      4. Article 198. The accounts of the interinstitutional European offices

      5. Article 199. Delegation of authorising officer powers for interinstitutional European offices

      6. Article 200. Services to third parties

   6. TITLE VI ADMINISTRATIVE APPROPRIATIONS

      1. Article 201. General provisions

      2. Article 202. Commitments

      3. Article 203. Specific provisions regarding administrative appropriations

   7. TITLE VII EXPERTS

      1. Article 204. Remunerated external experts

   8. TITLE VIII CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES

      1. Article 204a. General provisions

      2. Article 204b. Principles

      3. Article 204c. Budgetary aspects

      4. Article 204d. Call for contributions

      5. Article 204e. Award procedure

      6. Article 204f. Evaluation procedure

      7. Article 204g. Form of contributions

      8. Article 204h. Rules for contribution

      9. Article 204i. Prefinancing

      10. Article 204j. Guarantees

      11. Article 204k. Use of contributions

      12. Article 204l. Report on the use of the contributions

      13. Article 204m. Payment of the balance

      14. Article 204n. Control and penalties

      15. Article 204o. Record keeping

      16. Article 204p. Selection of external audit bodies or experts

4. PART THREE FINAL AND TRANSITIONAL PROVISIONS

   1. Article 205. Transitional provisions

   2. Article 206. Information requests by the European Parliament and the Council

   3. Article 207. Thresholds and amounts

   4. Article 208. Framework financial regulation for bodies set up under the TFEU and the Euratom Treaty

   5. Article 209. Model Financial Regulation for public-private partnership bodies

   6. Article 210. Exercise of the delegation

   7. Article 211. Review

   8. Article 212. Repeal

   9. Article 213. Review concerning the EEAS

   10. Article 214. Entry into force

5. Signature

6. 1. ANNEX

7. ATTACHMENTS

   1. Joint Statement on MFF-related issues

   2. Joint Statement on expenditure related to buildings with reference to Article 203

   3. Joint Statement by the European Parliament, the Council and the Commission on Article 203(3)