PART ONECOMMON PROVISIONS
TITLE IIBUDGETARY PRINCIPLES
CHAPTER 1Principles of unity and of budgetary accuracy
Article 7Scope of the budget
1
The budget shall comprise:
a
the revenue and expenditure of the Union, including administrative expenditure occasioned for the institutions by the provisions of the TEU relating to the Common Foreign and Security Policy, and the operational expenditure occasioned by implementation of those provisions where this is charged to the budget;
b
the revenue and expenditure of the European Atomic Energy Community.
2
The budget shall record the guarantees for borrowing-and-lending operations entered into by the Union, including the European Financial Stability Mechanism and Balance of Payment Facility operations, in accordance with point (d) of Article 49(1).
Article 8Specific rules on the principles of unity and budgetary accuracy
1
Without prejudice to Article 83, no revenue shall be collected and no expenditure effected unless booked to a line in the budget.
2
No expenditure may be committed or authorised in excess of the authorised appropriations.
3
An appropriation may be entered in the budget only if it is for an item of expenditure considered necessary.
4
Interest generated by pre-financing payments made from the budget shall not be due to the Union except as otherwise provided for in the delegation agreements, with the exception of those agreements concluded with third countries or the bodies they have designated. In cases in which it is provided for, such interest shall either be re-used for the corresponding action, deducted from payment requests in accordance with point (c) of the first subparagraph of Article 23(1) or recovered.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the accounting of interest generated by pre-financing payments.