Commission Regulation (EC, Euratom) No 2342/2002

of 23 December 2002

laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed)

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Annotations:
Amendments (Textual)

F1PART ONECOMMON PROVISIONS

F1TITLE ISUBJECT

F1Article 1Subject(Article 1 of the Financial Regulation)

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F1Article 2Legislative acts concerning the implementation of the budget(Articles 2 and 49 of the Financial Regulation)

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F1TITLE IIBUDGETARY PRINCIPLES

F1CHAPTER 1Principles of unity and budget accuracy

F1Article 3Scope of pre-financing(Article 5a of the Financial Regulation)

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F1Article 4Recovery of interest yielded by pre-financing(Article 5a of the Financial Regulation)

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F1Article 4aAccounting for interest yielded on pre-financing(Article 5a of the Financial Regulation)

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F1CHAPTER 2Principle of annuality

F1Article 5Appropriations for the financial year(Article 8(3) of the Financial Regulation)

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F1Article 6Carryover of appropriations(Article 9(2) of the Financial Regulation)

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F1Article 6aProvisional twelfths(Article 13(2) of the Financial Regulation)

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F1CHAPTER 3(Chapter 4 of the Financial Regulation)

Principle of unit of account

F1Article 7Rate of conversion between the euro and other currencies(Article 16 of the Financial Regulation)

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F1Article 8Rate to be used for conversion between the euro and other currencies(Article 16 of the Financial Regulation)

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F1Article 9Information on cash transfers by the Commission between different currencies(Article 16 of the Financial Regulation)

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F1CHAPTER 4(Chapter 5 of the Financial Regulation)

Principle of universality

F1Article 10Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 18 of the Financial Regulation)

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F1Article 11Contributions from Member States to research programmes(Article 18(1)(a) of the Financial Regulation)

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F1Article 12Assigned revenue resulting from the participation of EFTA States in certain Community programmes(Article 18(1)(d) of the Financial Regulation)

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F1Article 13Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 18(1)(b) of the Financial Regulation)

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F1Article 13aCharges entailed by acceptance of donations to the Communities(Article 19(2) of the Financial Regulation)

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F1Article 14Passing for payment of the net amount(Article 20(1) of the Financial Regulation)

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F1Article 15Accounts for recoverable taxes(Article 20(2) of the Financial Regulation)

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F1CHAPTER 5(Chapter 6 of the Financial Regulation)

Principle of specification

F1Article 16Transfer procedures(Article 22(1) of the Financial Regulation)

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F1Article 17Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 22 of the Financial Regulation)

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F1Article 17aRules concerning the calculation of percentages of transfers of the Commission(Article 23 of the Financial Regulation)

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F1Article 18Administrative expenditure(Article 23 of the Financial Regulation)

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F1Article 19Grounds for requests for transfers of appropriations(Articles 22 and 23 of the Financial Regulation)

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F1Article 20Grounds for requests for transfers from the emergency aid reserve(Article 26 of the Financial Regulation)

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F1CHAPTER 6(Chapter 7 of the Financial Regulation)

Principle of sound financial management

F1Article 21Evaluation(Article 27 of the Financial Regulation)

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F1Article 22Financial statement(Article 28 of the Financial Regulation)

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F1Article 22aEffective and efficient internal control(Article 28a(1) of the Financial Regulation)

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F1CHAPTER 7(Chapter 8 of the Financial Regulation)

Principle of transparency

F1Article 23Provisional publication of the budget(Article 29 of the Financial Regulation)

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F1TITLE IIIESTABLISHMENT AND STRUCTURE OF THE BUDGET

F1CHAPTER 1Establishment of the budget

F1Article 24General introduction to the preliminary draft budget(Article 33 of the Financial Regulation)

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F1Article 25Working documents in support of the preliminary draft budget(Articles 30 and 33 of the Financial Regulation)

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F1Article 26Preliminary draft amending budgets(Article 37(1) of the Financial Regulation)

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F1CHAPTER 2Structure and presentation of the budget

F1Article 27Administrative appropriations(Article 41 of the Financial Regulation)

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F1Article 28Actual expenditure in the last financial year for which the accounts have been closed(Article 46(1)(e) of the Financial Regulation)

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F1Article 29Budget remarks(Article 46(1)(g) of the Financial Regulation)

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F1Article 30Establishment plan(Article 46(1)(3)(a) of the Financial Regulation)

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F1TITLE IVIMPLEMENTATION OF THE BUDGET

F1CHAPTER 1General provisions

F1Article 31Possible forms of basic acts(Article 49(1) of the Financial Regulation)

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F1Article 32Maximum amounts for pilot schemes and preparatory actions(Article 49(6)(a) and (b) of the Financial Regulation)

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F1Article 32aPreparatory measures in the field of the Common Foreign and Security Policy(Article 49(6)(c) of the Financial Regulation)

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F1Article 33Specific powers of the Commission under the Treaties(Article 49(6)(d) of the Financial Regulation)

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F1Article 34Definition of a conflict of interests(Article 52(2) of the Financial Regulation)

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F1CHAPTER 2Methods of implementation

F1Section 1General provisions

F1Article 35Checks to be carried out by the Commission(Articles 53d, 54(2)(c) and 56 of the Financial Regulation)

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F1Article 35aMeasures to promote best practices(Article 53b of the Financial Regulation)

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F1Section 2Special provisions

F1Article 36Direct centralised management(Article 53a of the Financial Regulation)

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F1Article 37Exercise of powers delegated to executive agencies(Articles 54(2)(a) and 55(2) of the Financial Regulation)

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F1Article 38Eligibility of national or international public sector bodies or private law entities with a public service mission for the delegation of powers and conditions relating thereto(Article 54(2)(c) of the Financial Regulation)

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F1Article 39Designation of national or international public sector bodies or private law entities with a public service mission(Article 54(2)(c) of the Financial Regulation)

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F1Article 39aPersons entrusted with the management of specific actions pursuant to Title V of the Treaty on European Union(Article 54(2)(d) of the Financial Regulation)

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F1Article 40Compliance with the procurement rules(Article 57 of the Financial Regulation)

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F1Article 41Detailed arrangements for indirect centralised management(Articles 54(2)(b), (c) and (d) of the Financial Regulation)

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F1Article 42Clearance-of-accounts procedures in decentralised or shared management(Articles 53b and 53c of the Financial Regulation)

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F1Article 42aSummary of audits and declarations(Article 53b(3) of the Financial Regulation)

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F1Article 43Joint management(Articles 53d, 108a and 165 of the Financial Regulation)

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F1Article 43aInformation on transfers of personal data for audit purposes(Article 48 of the Financial Regulation)

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F1CHAPTER 3Financial actors

F1Section 1Rights and obligations of the financial actors

F1Article 44Rights and obligations of the financial actors(Article 58 of the Financial Regulation)

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F1Section 2Authorising officer

F1Article 45Assistance for authorising officers by delegation and subdelegation(Article 59 of the Financial Regulation)

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F1Article 46Internal provisions governing delegations(Article 59 of the Financial Regulation)

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F1Article 47Segregation of duties of initiation and verification of an operation(Article 60(4) of the Financial Regulation)

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F1Article 48Management and internal control procedures(Article 60(4) of the Financial Regulation)

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F1Article 49Keeping of supporting documents by authorising officers(Article 60(4) of the Financial Regulation)

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F1Article 50Code of professional standards(Article 60(5) of the Financial Regulation)

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F1Article 51Failure of the authorising officer by delegation to take action(Article 60(6) of the Financial Regulation)

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F1Article 52Ex post verification and annual activity report(Article 60(7) of the Financial Regulation)

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F1Article 53Transmission of financial and management information to the accounting officer(Article 60 of the Financial Regulation)

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F1Article 54Report on negotiated procedures(Article 60 of the Financial Regulation)

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F1Section 3Accounting officer

F1Article 55Appointment of the accounting officer(Article 61 of the Financial Regulation)

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F1Article 56Termination of duties of the accounting officer(Article 61 of the Financial Regulation)

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F1Article 57Opinion on accounting and inventory systems(Article 61 of the Financial Regulation)

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F1Article 58Treasury management(Article 61 of the Financial Regulation)

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F1Article 59Management of bank accounts(Article 61 of the Financial Regulation)

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F1Article 60Signatures on accounts(Article 61 of the Financial Regulation)

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F1Article 61Management of account balances(Article 61 of the Financial Regulation)

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F1Article 62Transfers and conversion operations(Article 61 of the Financial Regulation)

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F1Article 63Methods of payment(Article 61 of the Financial Regulation)

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F1Article 64Legal Entities File(Article 61 of the Financial Regulation)

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F1Article 65Keeping of supporting documents by the accounting officer(Article 61 of the Financial Regulation)

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F1Section 4Imprest administrator

F1Article 66Conditions of use of imprest accounts(Article 63 of the Financial Regulation)

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F1Article 67Conditions governing creation and payment(Article 63 of the Financial Regulation)

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F1Article 68Choice of imprest administrators(Article 63 of the Financial Regulation)

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F1Article 69Endowment of imprest accounts(Article 63 of the Financial Regulation)

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F1Article 70Checks by authorising officers and accounting officers(Article 63 of the Financial Regulation)

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F1Article 71Procurement procedure(Article 63 of the Financial Regulation)

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F1CHAPTER 4Liability of the financial actors

F1Section 1General rules

F1Article 72Bodies responsible in matters of fraud(Articles 60(6) and 65(2) of the Financial Regulation)

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F1Section 2Rules applicable to authorising officers by delegation and subdelegation

F1Article 73Confirmation of instructions(Article 66(2) of the Financial Regulation)

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F1Article 74Financial irregularities(Articles 60(6) and 66(4) of the Financial Regulation)

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F1Article 75Financial irregularities panel(Articles 60(6) and 66(4) of the Financial Regulation)

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F1CHAPTER 5Revenue operations

F1Section 1Own resources

F1Article 76Rules applying to own resources(Article 69 of the Financial Regulation)

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F1Section 2Estimate of amounts receivable

F1Article 77Estimate of amounts receivable(Article 70 of the Financial Regulation)

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F1Section 3Establishment of amounts receivable

F1Article 78Procedure(Article 71 of the Financial Regulation)

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F1Article 79Establishment of amounts receivable(Article 71 of the Financial Regulation)

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F1Article 80Supporting documents for the establishment of amounts receivable(Article 71 of the Financial Regulation)

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F1Section 4Authorisation of recovery

F1Article 81Establishment of the recovery order(Article 72 of the Financial Regulation)

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F1Section 5Recovery

F1Article 82Collection formalities(Article 73 of the Financial Regulation)

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F1Article 83Recovery by offsetting(Article 73 of the Financial Regulation)

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F1Article 84Recovery procedure failing voluntary payment(Articles 72 and 73 of the Financial Regulation)

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F1Article 85Additional time for payment(Article 73 of the Financial Regulation)

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F1Article 85aRecovery of fines, periodic penalty payments and other penalties(Articles 73 and 74 of the Financial Regulation)

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F1Article 85bRules for limitation periods(Article 73a of the Financial Regulation)

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F1Article 86Default interest(Article 71(4) of the Financial Regulation)

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F1Article 87Waiving of recovery of an established amount receivable(Article 73 of the Financial Regulation)

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F1Article 88Cancellation of an established amount receivable(Article 73 of the Financial Regulation)

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F1Article 89Technical and accounting adjustment of an established amount receivable(Article 73 of the Financial Regulation)

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F1CHAPTER 6Expenditure operations

F1Article 90Financing decision(Article 75 of the Financial Regulation)

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F1Section 1Commitment of expenditure

F1Article 91Global and provisional commitments(Article 76(2) of the Financial Regulation)

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F1Article 92Adoption of a global commitment(Article 76 of the Financial Regulation)

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F1Article 93Decommitment failing payment within three years(Article 77 of the Financial Regulation)

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F1Article 94Single signature(Article 76 of the Financial Regulation)

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F1Article 95Registration of individual legal commitments(Article 77 of the Financial Regulation)

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F1Article 96Administrative expenditure covered by provisional commitments(Article 76 of the Financial Regulation)

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F1Section 2Validation of expenditure

F1Article 97Validation and ‘passing for payment’(Article 79 of the Financial Regulation)

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F1Article 98Passing for payment of procurement contracts(Article 79 of the Financial Regulation)

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F1Article 99Passing for payment of grants(Article 79 of the Financial Regulation)

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F1Article 100Passing for payment of staff expenditure(Article 79 of the Financial Regulation)

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F1Article 101Material form of ‘passed for payment’(Article 79 of the Financial Regulation)

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F1Section 3Authorisation of payments

F1Article 102Checks on payments by the authorising officer(Article 80 of the Financial Regulation)

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F1Article 103Mandatory details on payment orders and transmission to the accounting officer(Article 80 of the Financial Regulation)

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F1Section 4Payment of expenditure

F1Article 104Supporting documents(Article 81 of the Financial Regulation)

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F1Article 105Booking of pre-financing and interim payments(Article 81 of the Financial Regulation)

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F1Section 5Time limits for expenditure operations

F1Article 106Payment time limits and default interest(Article 83 of the Financial Regulation)

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F1CHAPTER 7IT Systems

F1Article 107Description of IT systems(Article 84 of the Financial Regulation)

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F1Article 108Periodical save(Article 84 of the Financial Regulation)

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F1CHAPTER 8Internal auditor

F1Article 109Appointment of the internal auditor(Article 85 of the Financial Regulation)

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F1Article 110Operating resources(Article 86 of the Financial Regulation)

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F1Article 111Work programme(Article 86 of the Financial Regulation)

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F1Article 112Reports of the internal auditor(Article 86 of the Financial Regulation)

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F1Article 113Independence(Article 87 of the Financial Regulation)

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F1Article 114Liability of the internal auditor(Article 87 of the Financial Regulation)

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F1Article 115Action before the Court of Justice of the European Communities(Article 87 of the Financial Regulation)

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F1TITLE VPROCUREMENT

F1CHAPTER 1General provisions

F1Section 1Scope and award principles

F1Article 116Definitions and scope(Article 88 of the Financial Regulation)

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F1Article 117Framework contracts and specific contracts(Article 88 of the Financial Regulation)

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F1Section 2Publication

F1Article 118Advertising of contracts covered by Directive 2004/18/EC, with the exception of contracts referred to in Annex IIB thereto(Article 90 of the Financial Regulation)

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F1Article 119Advertising of contracts not covered by Directive 2004/18/EC, and of the contracts referred to in Annex IIB thereto(Article 90 of the Financial Regulation)

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F1Article 120Publication of notices(Article 90 of the Financial Regulation)

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F1Article 121Other forms of advertising(Article 90 of the Financial Regulation)

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F1Section 3Procurement procedures

F1Article 122Types of procurement procedure(Article 91 of the Financial Regulation)

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F1Article 123Number of candidates in restricted or negotiated procedures(Article 91 of the Financial Regulation)

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F1Article 124Arrangements for negotiated procedures(Article 91 of the Financial Regulation)

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F1Article 125Contests(Article 91 of the Financial Regulation)

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F1Article 125aDynamic purchasing system(Article 91 of the Financial Regulation)

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F1Article 125bCompetitive dialogue(Article 91 of the Financial Regulation)

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F1Article 125cJoint procurement procedure with a Member State(Article 91 of the Financial Regulation)

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F1Article 126Use of a negotiated procedure without prior publication of a contract notice(Article 91 of the Financial Regulation)

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F1Article 127Use of a negotiated procedure after prior publication of a contract notice(Article 91 of the Financial Regulation)

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F1Article 128Restricted procedure involving a call for expressions of interest(Article 91 of the Financial Regulation)

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F1Article 129Lowvalue contracts(Article 91 of the Financial Regulation)

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F1Article 130Documents relating to the invitation to tender(Article 92 of the Financial Regulation)

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F1Article 131Technical specifications(Article 92 of the Financial Regulation)

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F1Article 132Price revision(Article 92 of the Financial Regulation)

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F1Article 133Illegal activities giving rise to exclusion(Article 93 and 114 of the Financial Regulation)

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F1Article 133aApplication of exclusion criteria and duration of exclusion(Articles 93, 94, 95 and 96 of the Financial Regulation)

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F1Article 134Evidence(Articles 93 and 94 of the Financial Regulation)

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F1Article 134aCentral database(Article 95 of the Financial Regulation)

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F1Article 134bAdministrative and financial penalties(Articles 96 and 114 of the Financial Regulation)

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F1Article 135Selection criteria(Article 97(1) of the Financial Regulation)

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F1Article 136Economic and financial capacity(Article 97(1) of the Financial Regulation)

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F1Article 137Technical and professional capacity(Article 97(1) of the Financial Regulation)

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F1Article 138Award arrangements and criteria(Article 97(2) of the Financial Regulation)

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F1Article 138aUse of electronic auctions(Article 97(2) of the Financial Regulation)

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F1Article 139Abnormally low tenders(Article 97(2) of the Financial Regulation)

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F1Article 140Time limits for receipt of tenders and requests to participate(Article 98(1) of the Financial Regulation)

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F1Article 141Time allowed for access to invitation to tender documents(Article 98(1) of the Financial Regulation)

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F1Article 142Time limits in urgent cases(Article 98(1) of the Financial Regulation)

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F1Article 143Methods of communication(Article 98(1) of the Financial Regulation)

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F1Article 144Tender guarantees(Article 98(2) of the Financial Regulation)

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F1Article 145Opening of tenders and requests to participate(Article 98(3) of the Financial Regulation)

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F1Article 146Committee for the evaluation of tenders and requests to participate(Article 98(4) of the Financial Regulation)

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F1Article 147Results of the evaluation(Article 99 of the Financial Regulation)

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F1Article 148Contacts between contracting authorities and tenderers(Article 99 of the Financial Regulation)

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F1Article 149Information for candidates and tenderers(Articles 100(2), 101 and 105 of the Financial Regulation)

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F1Article 149aSignature of the contract(Articles 100 and 105 of the Financial Regulation)

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F1Section 4Guarantees and control

F1Article 150Advance guarantee(Article 102 of the Financial Regulation)

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F1Article 151Performance guarantee(Article 102 of the Financial Regulation)

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F1Article 152Guarantee for pre-financing(Article 102 of the Financial Regulation)

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F1Article 153Suspension in the event of errors or irregularities(Article 103 of the Financial Regulation)

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F1CHAPTER 2Provisions applicable to contracts awarded by the Community institutions on their own account

F1Article 154Identification of the appropriate level for the calculation of thresholds(Articles 104 and 105 of the Financial Regulation)

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F1Article 155Separate contracts and contracts with lots(Articles 91 and 105 of the Financial Regulation)

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F1Article 156Arrangements for estimating the value of certain contracts(Article 105 of the Financial Regulation)

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F1Article 157Thresholds for pre-information notices(Article 105 of the Financial Regulation)

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F1Article 158Thresholds for application of the procedures under Directive 2004/18/EC(Article 105 of the Financial Regulation)

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F1Article 158aStandstill period before signature of the contract(Article 105 of the Financial Regulation)

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F1Article 159Evidence of access to the market(Articles 106 and 107 of the Financial Regulation)

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F1TITLE VIGRANTS

F1CHAPTER 1Scope

F1Article 160Scope(Article 108 of the Financial Regulation)

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F1Article 160aSubscriptions(Article 108 of the Financial Regulation)

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F1Article 160bParticipations(Article 108 of the Financial Regulation)

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F1Article 160cSpecific rules(Article 108(3) of the Financial Regulation)

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F1Article 160dPrizes(Article 109(3)(b) of the Financial Regulation)

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F1Article 160eAgreement and decision for grants(Article 108(1) of the Financial Regulation)

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F1Article 160fExpenditure on the members of the institutions(Article 108(2)(a) of the Financial Regulation )

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F1Article 161Actions which may receive grants(Article 108 of the Financial Regulation)

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F1Article 162Bodies pursuing an aim of general European interest(Article 108 of the Financial Regulation)

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F1Article 163Partnerships(Article 108 of the Financial Regulation)

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F1Article 164Content of grant agreements(Article 108 of the Financial Regulation)

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F1CHAPTER 2Award principles

F1Article 165No-profit rule(Article 109(2) of the Financial Regulation)

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F1Article 165aCo-financing principle(Article 109 of the Financial Regulation)

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F1Article 166Annual programming(Article 110(1) of the Financial Regulation)

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F1Article 167Content of calls for proposals(Article 110(1) of the Financial Regulation)

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F1Article 168Exceptions to calls for proposals(Article 110(1) of the Financial Regulation)

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F1Article 169Ex post publication(Article 110(2) of the Financial Regulation)

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F1Article 169aInformation for applicants(Article 110 of the Financial Regulation)

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F1Article 170Joint financing(Article 111 of the Financial Regulation)

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F1Article 171Retroactive effect for management of humanitarian aid and crisis situations(Article 112 of the Financial Regulation)

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F1Article 172External co-financing(Article 113 of the Financial Regulation)

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F1Article 172aEligible costs(Article 113 of the Financial Regulation)

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F1Article 172bPrinciple of gradual decrease of operating grants(Article 113(2) of the Financial Regulation)

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F1Article 172cFinancing applications(Article 114 of the Financial Regulation)

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F1CHAPTER 3Award procedure

F1Article 173Financing applications(Article 114 of the Financial Regulation)

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F1Article 174Evidence of non-exclusion(Article 114 of the Financial Regulation)

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F1Article 174aApplicants without legal personality(Article 114 of the Financial Regulation)

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F1Article 175Financial and administrative penalties(Article 114 of the Financial Regulation)

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F1Article 175aEligibility criteria(Article 114 of the Financial Regulation)

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F1Article 175bVery low value grants(Article 114(3) of the Financial Regulation)

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F1Article 176Selection criteria(Article 115(1) of the Financial Regulation)

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F1Article 177Award criteria(Article 115(2) of the Financial Regulation)

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F1Article 178Evaluation of applications and award(Article 116 of the Financial Regulation)

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F1Article 179Information for applicants(Article 116 of the Financial Regulation)

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F1CHAPTER 4Payment and control

F1Article 180Supporting documents for requests for payments(Article 117 of the Financial Regulation)

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F1Article 180aForms of grants(Article 108a of the Financial Regulation)

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F1Article 181Lump sums and flat-rate financing(Article 108a of the Financial Regulation)

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F1Article 182Advance guarantee(Article 118 of the Financial Regulation)

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F1Article 183Suspension and reduction of grants(Article 119 of the Financial Regulation)

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F1CHAPTER 5Implementation

F1Article 184Implementation contracts(Article 120 of the Financial Regulation)

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F1Article 184aFinancial support to third parties(Article 120(2) of the Financial Regulation)

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F1TITLE VIIPRESENTATION OF THE ACCOUNTS AND ACCOUNTING

F1CHAPTER 1Presentation of the accounts

F1Article 185Report on budgetary and financial management during the year(Article 122 of the Financial Regulation)

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F1Article 186Exception to the accounting principles(Article 124 of the Financial Regulation)

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F1Article 187Going-concern principle(Article 124 of the Financial Regulation)

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F1Article 188Principle of prudence(Article 124 of the Financial Regulation)

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F1Article 189Principle of consistent accounting methods(Article 124 of the Financial Regulation)

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F1Article 190Principle of comparability of information(Article 124 of the Financial Regulation)

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F1Article 191Materiality principle(Article 124 of the Financial Regulation)

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F1Article 192No-netting principle(Article 124 of the Financial Regulation)

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F1Article 193Principle of reality over appearance(Article 124 of the Financial Regulation)

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F1Article 194Accrual-based accounting principle(Article 125 of the Financial Regulation)

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F1Article 195Valuation of assets and liabilities(Article 125 of the Financial Regulation)

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F1Article 196Provisions(Article 125 of the Financial Regulation)

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F1Article 197Structure of the balance sheet(Article 126 of the Financial Regulation)

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F1Article 198Presentation of the balance sheet(Article 126 of the Financial Regulation)

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F1Article 199Economic outturn account(Article 126 of the Financial Regulation)

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F1Article 200Presentation of the economic outturn account(Article 126 of the Financial Regulation)

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F1Article 201Cash flow table(Article 126 of the Financial Regulation)

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F1Article 202Cash flow classification(Article 126 of the Financial Regulation)

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F1Article 203Annex to the financial statements(Article 126 of the Financial Regulation)

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F1Article 204Explanatory notes(Article 126 of the Financial Regulation)

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F1Article 205Budgetary outturn account(Article 127 of the Financial Regulation)

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F1Article 206Annex to the budgetary outturn account(Article 127 of the Financial Regulation)

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F1CHAPTER 2(Chapter 3 of the Financial Regulation)

Accounting

F1Section 1Organisation of the accounts

F1Article 207Organisation of the accounts(Article 132 of the Financial Regulation)

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F1Article 208Computerised systems(Article 132 of the Financial Regulation)

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F1Section 2Accounting ledgers

F1Article 209Accounting ledgers(Article 135 of the Financial Regulation)

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F1Article 210Trial balance(Article 135 of the Financial Regulation)

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F1Article 211Accounting reconciliations(Article 135 of the Financial Regulation)

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F1Section 3Chart of accounts

F1Article 212Chart of accounts(Article 135 of the Financial Regulation)

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F1Section 4Registration

F1Article 213Entries in the accounts(Article 135 of the Financial Regulation)

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F1Article 214Accounting records(Article 135 of the Financial Regulation)

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F1Article 215Supporting documents(Article 135 of the Financial Regulation)

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F1Article 216Recording in the journal(Article 135 of the Financial Regulation)

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F1Article 217Validation of entries(Article 135 of the Financial Regulation)

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F1Section 5Reconciliation and verification

F1Article 218Reconciliation of accounts(Article 135 of the Financial Regulation)

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F1Section 6Budget accounts

F1Article 219Content and keeping of budget accounts(Article 137 of the Financial Regulation)

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F1CHAPTER 3(Chapter 4 of the Financial Regulation)

Property inventories

F1Article 220Property inventories(Article 138 of the Financial Regulation)

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F1Article 221Safeguarding property(Article 138 of the Financial Regulation)

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F1Article 222Entry of items in the inventory(Article 138 of the Financial Regulation)

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F1Article 223Content of the inventory for each item(Article 138 of the Financial Regulation)

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F1Article 224Inventory checks(Article 138 of the Financial Regulation)

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F1Article 225Resale of property(Article 138 of the Financial Regulation)

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F1Article 226Procedure for sale of fixed assets(Article 138 of the Financial Regulation)

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F1Article 227Procedure for disposing of fixed assets(Article 138 of the Financial Regulation)

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F1PART TWOSPECIAL PROVISIONS

F1TITLE I(TITLE II OF PART II OF THE FINANCIAL REGULATION)

STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND AND EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT

F1Article 228Repayment of payments on account(Article 157 of the Financial Regulation)

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F1TITLE II(TITLE III OF THE FINANCIAL REGULATION)

RESEARCH

F1Article 229Types of operations(Article 160 of the Financial Regulation)

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F1Article 230Rules applicable to the JRC(Article 161 of the Financial Regulation)

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F1TITLE III(TITLE IV OF THE FINANCIAL REGULATION)

EXTERNAL ACTIONS

F1CHAPTER IGENERAL PROVISIONS

F1Article 231Actions which may be financed(Article 162 of the Financial Regulation)

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F1CHAPTER 2Implementation of actions

F1Article 232Financing agreement in decentralised management(Article 166 of the Financial Regulation)

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F1Article 233Special loans(Article 166 of the Financial Regulation)

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F1Article 233aAutomatic decommitment of split commitments used in multi-annual programmes(Article 166(3) of the Financial Regulation)

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F1Article 234Bank accounts(Article 166 of the Financial Regulation)

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F1CHAPTER 3Procurement

F1Article 235Renting of buildings(Article 167 of the Financial Regulation)

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F1Article 236Definitions(Article 167 of the Financial Regulation)

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F1Article 237Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 167(1)(a) and (b) of the Financial Regulation)

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F1Article 238Procurement by the contracting authorities referred to in Article 167(1)( c) of the Financial Regulation(Article 167(1)( c) of the Financial Regulation)

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F1Article 239Advertising and non-discrimination(Articles 167 and 168 of the Financial Regulation)

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F1Article 240Advertising(Article 167 of the Financial Regulation)

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F1Article 241Thresholds and procedures for awarding service contracts(Article 167 of the Financial Regulation)

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F1Article 242Use of the negotiated procedure for service contracts(Article 167 of the Financial Regulation)

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F1Article 243Thresholds and procedures for awarding supply contracts(Article 167 of the Financial Regulation)

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F1Article 244Use of the negotiated procedure for supply contracts(Article 167 of the Financial Regulation)

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F1Article 245Thresholds and procedures for awarding works contracts(Article 167 of the Financial Regulation)

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F1Article 246Use of the negotiated procedure for works contracts(Article 167 of the Financial Regulation)

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F1Article 247Use of the negotiated procedure for buildings contracts(Article 167 of the Financial Regulation)

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F1Article 248Choice of procurement procedure for mixed contracts(Article 167 of the Financial Regulation)

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F1Article 249Tender documents(Article 167 of the Financial Regulation)

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F1Article 250Guarantees(Articles 102 and 167 of the Financial Regulation)

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F1Article 251Time limits for procedures(Article 167 of the Financial Regulation)

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F1Article 252Evaluation committee(Article 167 of the Financial Regulation)

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F1CHAPTER 4Grants

F1Article 253Financing in full(Article 169 of the Financial Regulation)

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F1CHAPTER 5Imprest accounts and inventories

F1Article 254Creation of imprest accounts(Article 63 of the Financial Regulation)

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F1Article 255Persons empowered to administer accounts(Article 62 of the Financial Regulation)

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F1Article 256Inventory and advertising of sales(Article 138 of the Financial Regulation)

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F1TITLE IV(TITLE V OF THE FINANCIAL REGULATION)

EUROPEAN OFFICES

F1Article 257Scope(Article 171 of the Financial Regulation)

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F1Article 258Delegations by the institutions to interinstitutional European offices(Articles 171 and 174a of the Financial Regulation)

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F1Article 258aSpecific rules for the Office for Official Publications(Articles 171 and 174a of the Financial Regulation)

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F1Article 259Delegation of certain tasks by the accounting officer(Article 172 of the Financial Regulation)

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F1Article 260Treasury — bank accounts(Article 172 of the Financial Regulation)

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F1Article 261Implementing rules(Article 175(1) of the Financial Regulation)

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F1TITLE V(TITLE VI OF THE FINANCIAL REGULATION)

ADMINISTRATIVE APPROPRIATIONS

F1Article 262Scope(Article 177 of the Financial Regulation)

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F1Article 263Buildings(Article 179(3) of the Financial Regulation)

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F1Article 264Rent guarantees(Article 177 of the Financial Regulation)

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F1Article 265Advances to staff and members of the institutions(Article 177 of the Financial Regulation)

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F1TITLE VI(TITLE VII OF PART II OF THE FINANCIAL REGULATION)

EXPERTS

F1Article 265aExternal experts(Article 179a of the Financial Regulation)

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F1PART THREETRANSITIONAL AND FINAL PROVISIONS

F1TITLE ITRANSITIONAL PROVISIONS

F1Article 266Transfers of research appropriations(Article 160 of the Financial Regulation)

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F1Article 267Liquidation of the guarantee account

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F1Article 268Conversion into euro of commitments or estimates of amounts receivable from before 1 January 2003(Article 16 of the Financial Regulation)

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F1Article 269Decentralised management of pre-accession aid(Article 53c of the Financial Regulation)

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F1TITLE IIFINAL PROVISIONS

F1Article 270Bodies referred to in Article 185 of the Financial Regulation(Article 185 of the Financial Regulation)

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F1Article 271Updating of thresholds and amounts

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F1Article 272Repeal

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F1Article 273Entry into force

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