Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)Show full title

CHAPTER 2 U.K. Structure and presentation of the budget

Article 43 U.K. Structure of the budget

The budget shall consist of the following:

(a)

a general statement of revenue and expenditure;

(b)

separate sections for each institution, with the exception of the European Council and the Council which shall share the same section, subdivided into statements of revenue and expenditure.

Article 44 U.K. Budget nomenclature

1. Commission revenue and the revenue and expenditure of the other institutions shall be classified by the European Parliament and the Council according to their type or the use to which they are assigned under titles, chapters, articles and items.

2. The statement of expenditure for the Commission section shall be set out on the basis of a nomenclature adopted by the European Parliament and the Council and classified according to purpose.

Each title shall correspond to a policy area and each chapter shall, as a rule, correspond to an activity.

Each title may include operational appropriations and administrative appropriations.

The administrative appropriations for a title shall be grouped in a single chapter.

3. When presented by purpose, administrative appropriations for individual titles shall be classified as follows:

(a) expenditure on staff authorised in the establishment plan: there shall be an amount of appropriations and a number establishment plan posts corresponding to that expenditure;

(b) expenditure on external personnel and other expenditure referred to in point (b) of the first subparagraph of Article 26(1) and financed under the "administration" heading of the multiannual financial framework;

(c) expenditure on buildings and other related expenditure, including cleaning and maintenance, rental and hiring, telecommunications, water, gas and electricity;

(d) external personnel and technical assistance directly linked to the implementation of programmes.

Any administrative expenditure of the Commission of a type which is common to several titles shall be set out in a separate summary statement classified by type.

4. The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the classification of the budget.

Article 45 U.K. Prohibition of negative revenue

1. The budget shall not contain negative revenue.

2. The own resources paid under Council Decision 2007/436/EC, Euratom, of 7 June 2007 on the system of the European Communities' own resources(1) shall be net amounts and shall be shown as such in the summary statement of revenue in the budget.

Article 46 U.K. Provisions

1. Each section of the budget may include a "provisions" title. Appropriations shall be entered in that title where:

(a) no basic act exists for the action concerned when the budget is established; or

(b) there are serious grounds for doubting the adequacy of the appropriations or the possibility of implementing, under conditions in accordance with the principle of sound financial management, the appropriations entered on the lines concerned.

The appropriations in that title may be used only after transfer in accordance with the procedure laid down in point (c) of the first subparagraph of Article 26(1) of this Regulation, where the adoption of the basic act is subject to the procedure laid down in Article 294 TFEU, and in accordance with the procedure laid down in Article 27 of this Regulation, for all other cases.

2. In the event of serious implementation difficulties, the Commission may propose, in the course of a financial year, that appropriations be transferred to the "provisions" title. The European Parliament and the Council shall take a decision on such transfers as provided for in Article 27.

Article 47 U.K. Negative reserve

The Commission section of the budget may include a "negative reserve" limited to a maximum amount of EUR 200 000 000. Such a reserve, which shall be entered in a separate title, shall comprise payment appropriations only.

That negative reserve shall be drawn upon before the end of the financial year by means of transfer in accordance with the procedure laid down in Articles 26 and 27.

Article 48 U.K. Emergency Aid Reserve

1. The Commission section of the budget shall include a reserve for emergency aid for third countries.

2. The reserve referred to in paragraph 1 shall be drawn upon before the end of the financial year by means of transfer in accordance with the procedure laid down in Articles 27 and 29.

Article 49 U.K. Presentation of the budget

1. The budget shall show:

(a) in the general statement of revenue and expenditure:

(i)

the estimated revenue of the Union for the financial year concerned ('year n');

(ii)

the estimated revenue for the preceding financial year and the revenue for year n – 2;

(iii)

the commitment and payment appropriations for year n;

(iv)

the commitment and payment appropriations for the preceding financial year;

(v)

the expenditure committed and the expenditure paid in year n – 2, the latter also expressed as a percentage of the budget of year n;

(vi)

appropriate remarks on each subdivision, as set out in Article 44(1);

(b) in each section, the revenue and expenditure in the same structure as in point (a);

(c) with regard to staff:

(i)

for each section, an establishment plan setting the number of posts for each grade in each category and in each service and the number of permanent and temporary posts authorised within the limits of the appropriations;

(ii)

an establishment plan for staff paid from the research and technological development appropriations for direct action and an establishment plan for staff paid from the same appropriations for indirect action; the establishment plans shall be classified by category and grade and shall distinguish between permanent and temporary posts, authorised within the limits of the appropriations;

(iii)

as regards scientific and technical staff, the classification may be based on groups of grades, in accordance with the conditions laid down in each budget; the establishment plan shall specify the number of highly qualified scientific or technical personnel who are accorded special advantages under the specific provisions of the Staff Regulations;

(iv)

an establishment plan setting the number of posts by grade and by category for each body referred to in Article 208 which receives a contribution charged to the budget. The establishment plans shall show, next to the number of posts authorised for the financial year, the number authorised for the preceding year;

(d) with regard to borrowing-and-lending operations:

(i)

in the general statement of revenue, the budget lines corresponding to the relevant operations and intended to record any reimbursements received from recipients who initially defaulted, leading to activation of the performance guarantee. Those lines shall carry a token entry "pro memoria" and be accompanied by appropriate remarks;

(ii)

in the Commission section:

• the budget lines containing the Union's performance guarantees in respect of the operations concerned. Those lines shall carry a token entry "pro memoria", provided that no effective charge which has to be covered by definitive resources has arisen,

• remarks giving the reference to the basic act and the volume of the operations envisaged, the duration and the financial guarantee given by the Union in respect of such operations,

(iii)

in a document annexed to the Commission section, as an indication:

• ongoing capital operations and debt management,

• the capital operations and debt management for year n;

(e) with regard to financial instruments under Title VIII of Part One:

(i)

a reference to the basic act;

(ii)

budget lines corresponding to the relevant operations;

(iii)

a general description of the financial instruments, including their duration and their impact on the budget;

(iv)

the envisaged operations, including target volumes based on the leverage effect arising from the existing financial instruments;

(f) with regard to the funding to entities entrusted pursuant to point (vii) of Article 58(1)(c):

(i)

a reference to the basic act of the relevant programme;

(ii)

corresponding budget lines;

(iii)

a general description of the tasks entrusted, including their duration and their impact on the budget;

(g) the total amount of CFSP expenditure entered in a chapter, entitled 'CFSP', with specific articles. Those articles shall cover CFSP expenditure and shall contain specific lines identifying at least the single major missions.

2. In addition to the documents referred to in paragraph 1, the European Parliament and the Council may attach any other relevant documents to the budget.

3. The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning the presentation of the budget, including a definition of actual expenditure in the last financial year for which the accounts have been closed, budget remarks and the establishment plans.

Article 50 U.K. Rules on the establishment plans for staff

1. The establishment plans described in point (c) of Article 49(1) shall constitute an absolute limit for each institution or body; no appointment may be made in excess of the limit set.

However, save in the case of grades AD 16, AD 15 and AD 14, each institution or body may modify its establishment plans by up to 10 % of posts authorised, subject to the following conditions:

(a) the volume of staff appropriations corresponding to a full financial year is not affected;

(b) the limit of the total number of posts authorised by each establishment plan is not exceeded; and

(c) the institution or body has taken part in a benchmarking exercise with other institutions and bodies of the Union as initiated by the Commission's staff screening exercise.

Three weeks before making the modifications referred to in the second subparagraph, the institution shall inform the European Parliament and the Council of its intention to do so. In the event that duly justified reasons are raised within this period by either the European Parliament or the Council, the institution shall refrain from making the modifications and the procedure referred to in Article 41 shall apply.

2. By way of derogation from the first subparagraph of paragraph 1, the effects of part-time work authorised by the appointing authority in accordance with the Staff Regulations may be offset by other appointments.

(1)

OJ L 163, 23.6.2007, p. 17.