F1PART ONECOMMON PROVISIONS
F1TITLE IVIMPLEMENTATION OF THE BUDGET
F1CHAPTER 1General 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 2Methods 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 3Financial actors
F1Section 1Principle of segregation of duties
F1Article 64Segregation of duties
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F1Section 2Authorising 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 3Accounting 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 4Imprest administrator
F1Article 70Imprest accounts
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F1CHAPTER 4Liability of financial actors
F1Section 1General 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 2Rules applicable to authorising officers responsible
F1Article 73Rules applicable to authorising officers
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F1Section 3Rules 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 5Revenue operations
F1Section 1Making own resources available
F1Article 76Own resources
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F1Section 2Estimate of amounts receivable
F1Article 77Estimate of amounts receivable
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F1Section 3Establishment of amounts receivable
F1Article 78Establishment of amounts receivable
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F1Section 4Authorisation of recovery
F1Article 79Authorisation of recovery
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F1Section 5Recovery
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 6Expenditure operations
F1Article 84Financing decisions
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F1Section 1Commitment 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 2Validation of expenditure
F1Article 88Validation of expenditure
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F1Section 3Authorisation of expenditure
F1Article 89Authorisation of expenditure
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F1Section 4Payment of expenditure
F1Article 90Types of payments
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F1Article 91Payment limited to funds available
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F1Section 5Time limits for expenditure operations
F1Article 92Time limits
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F1CHAPTER 7IT 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 8Administrative principles
F1Article 96Good administration
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F1Article 97Indication of means of redress
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F1CHAPTER 9Internal 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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Repealed by Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012.