F1PART ONECOMMON PROVISIONS

F1TITLE IVIMPLEMENTATION OF THE BUDGET

F1CHAPTER 1 General provisions

F1Article 53Budget implementation in accordance with the principle of sound financial management

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F1Article 54Basic act and exceptions

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F1Article 55Implementation of the budget by institutions other than the Commission

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F1Article 56Delegation of budget implementation powers

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F1Article 57Conflict of interests

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F1CHAPTER 2 Methods of implementation

F1Article 58Methods of implementation of the budget

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F1Article 59Shared management with Member States

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F1Article 60Indirect management

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F1Article 61Ex ante assessments and delegation agreements

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F1Article 62Executive agencies

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F1Article 63Limits to delegation of powers

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F1CHAPTER 3 Financial actors

F1Section 1 Principle of segregation of duties

F1Article 64Segregation of duties

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F1Section 2 Authorising officer

F1Article 65The authorising officer

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F1Article 66Powers and duties of the authorising officer

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F1Article 67Powers and duties of Heads of Union Delegations

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F1Section 3 Accounting officer

F1Article 68Powers and duties of the accounting officer

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F1Article 69Powers which may be delegated by the accounting officer

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F1Section 4 Imprest administrator

F1Article 70Imprest accounts

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F1CHAPTER 4 Liability of financial actors

F1Section 1 General rules

F1Article 71Withdrawal of delegation and suspension of duties given to financial actors

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F1Article 72Liability of the authorising officer for illegal activity, fraud or corruption

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F1Section 2 Rules applicable to authorising officers responsible

F1Article 73Rules applicable to authorising officers

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F1Section 3 Rules applicable to accounting officers and imprest administrators

F1Article 74Rules applicable to accounting officers

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F1Article 75Rules applicable to imprest administrators

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F1CHAPTER 5 Revenue operations

F1Section 1 Making own resources available

F1Article 76Own resources

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F1Section 2 Estimate of amounts receivable

F1Article 77Estimate of amounts receivable

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F1Section 3 Establishment of amounts receivable

F1Article 78Establishment of amounts receivable

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F1Section 4 Authorisation of recovery

F1Article 79Authorisation of recovery

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F1Section 5 Recovery

F1Article 80Rules on recovery

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F1Article 81Limitation period

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F1Article 82National treatment for Union entitlements

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F1Article 83Fines, penalties and accrued interest imposed by the Commission

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F1CHAPTER 6 Expenditure operations

F1Article 84Financing decisions

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F1Section 1 Commitment of expenditure

F1Article 85Types of commitments

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F1Article 86Rules applicable to commitments

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F1Article 87Checks applicable to commitments

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F1Section 2 Validation of expenditure

F1Article 88Validation of expenditure

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F1Section 3 Authorisation of expenditure

F1Article 89Authorisation of expenditure

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F1Section 4 Payment of expenditure

F1Article 90Types of payments

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F1Article 91Payment limited to funds available

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F1Section 5 Time limits for expenditure operations

F1Article 92Time limits

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F1CHAPTER 7 IT systems and e-Government

F1Article 93Electronic management of operations

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F1Article 94Transmission of documents

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F1Article 95e-Government

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F1CHAPTER 8 Administrative principles

F1Article 96Good administration

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F1Article 97Indication of means of redress

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F1CHAPTER 9 Internal auditor

F1Article 98Appointment of the internal auditor

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F1Article 99Powers and duties of the internal auditor

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F1Article 100Independence of the internal auditor

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