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1605/2002 on the Financial Regulation applicable to the general budget of the European Communities <VALUE>CELEX1</VALUE> en 2017-05-10T08:06:44.678+02:00 2017 05 10 2019-04-17T00:09:31.624+02:00 2019 04 17 http://publications.europa.eu/resource/authority/language/ENG ENG language ENG ENG English English eng <VALUE>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 </VALUE> 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(EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed)

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PART ONE COMMON PROVISIONS TITLE I SUBJECT Subject<Expanded>(Article 1 of the Financial Regulation)</Expanded> Article 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Legislative acts concerning the implementation of the budget<Expanded>(Articles 2 and 49 of the Financial Regulation)</Expanded> Article 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE II BUDGETARY PRINCIPLES CHAPTER 1 Principles of unity and budget accuracy Scope of pre-financing<Expanded>(Article 5a of the Financial Regulation)</Expanded> Article 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery of interest yielded by pre-financing<Expanded>(Article 5a of the Financial Regulation)</Expanded> Article 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting for interest yielded on pre-financing<Expanded>(Article 5a of the Financial Regulation)</Expanded> Article 4a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Principle of annuality Appropriations for the financial year<Expanded>(Article 8(3) of the Financial Regulation)</Expanded> Article 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Carryover of appropriations<Expanded>(Article 9(2) of the Financial Regulation)</Expanded> Article 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisional twelfths<Expanded>(Article 13(2) of the Financial Regulation)</Expanded> Article 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 (Chapter 4 of the Financial Regulation) Principle of unit of account Rate of conversion between the euro and other currencies<Expanded>(Article 16 of the Financial Regulation)</Expanded> Article 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rate to be used for conversion between the euro and other currencies<Expanded>(Article 16 of the Financial Regulation)</Expanded> Article 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information on cash transfers by the Commission between different currencies<Expanded>(Article 16 of the Financial Regulation)</Expanded> Article 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 (Chapter 5 of the Financial Regulation) Principle of universality Structure to accommodate assigned revenue and provision of corresponding appropriations<Expanded>(Article 18 of the Financial Regulation)</Expanded> Article 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions from Member States to research programmes<Expanded>(Article 18(1)(a) of the Financial Regulation)</Expanded> Article 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assigned revenue resulting from the participation of EFTA States in certain Community programmes<Expanded>(Article 18(1)(d) of the Financial Regulation)</Expanded> Article 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Proceeds of sanctions imposed on Member States declared to have an excessive deficit<Expanded>(Article 18(1)(b) of the Financial Regulation)</Expanded> Article 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Charges entailed by acceptance of donations to the Communities<Expanded>(Article 19(2) of the Financial Regulation)</Expanded> Article 13a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Passing for payment of the net amount<Expanded>(Article 20(1) of the Financial Regulation)</Expanded> Article 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts for recoverable taxes<Expanded>(Article 20(2) of the Financial Regulation)</Expanded> Article 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 (Chapter 6 of the Financial Regulation) Principle of specification Transfer procedures<Expanded>(Article 22(1) of the Financial Regulation)</Expanded> Article 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rules concerning the calculation of percentages of transfers of the institutions other than the Commission<Expanded>(Article 22 of the Financial Regulation)</Expanded> Article 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rules concerning the calculation of percentages of transfers of the Commission<Expanded>(Article 23 of the Financial Regulation)</Expanded> Article 17a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Administrative expenditure<Expanded>(Article 23 of the Financial Regulation)</Expanded> Article 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grounds for requests for transfers of appropriations<Expanded>(Articles 22 and 23 of the Financial Regulation)</Expanded> Article 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grounds for requests for transfers from the emergency aid reserve<Expanded>(Article 26 of the Financial Regulation)</Expanded> Article 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 6 (Chapter 7 of the Financial Regulation) Principle of sound financial management Evaluation<Expanded>(Article 27 of the Financial Regulation)</Expanded> Article 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial statement<Expanded>(Article 28 of the Financial Regulation)</Expanded> Article 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effective and efficient internal control<Expanded>(Article 28a(1) of the Financial Regulation)</Expanded> Article 22a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 7 (Chapter 8 of the Financial Regulation) Principle of transparency Provisional publication of the budget<Expanded>(Article 29 of the Financial Regulation)</Expanded> Article 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET CHAPTER 1 Establishment of the budget General introduction to the preliminary draft budget<Expanded>(Article 33 of the Financial Regulation)</Expanded> Article 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Working documents in support of the preliminary draft budget<Expanded>(Articles 30 and 33 of the Financial Regulation)</Expanded> Article 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Preliminary draft amending budgets<Expanded>(Article 37(1) of the Financial Regulation)</Expanded> Article 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Structure and presentation of the budget Administrative appropriations<Expanded>(Article 41 of the Financial Regulation)</Expanded> Article 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Actual expenditure in the last financial year for which the accounts have been closed<Expanded>(Article 46(1)(e) of the Financial Regulation)</Expanded> Article 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget remarks<Expanded>(Article 46(1)(g) of the Financial Regulation)</Expanded> Article 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Establishment plan<Expanded>(Article 46(1)(3)(a) of the Financial Regulation)</Expanded> Article 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE IV IMPLEMENTATION OF THE BUDGET CHAPTER 1 General provisions Possible forms of basic acts<Expanded>(Article 49(1) of the Financial Regulation)</Expanded> Article 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maximum amounts for pilot schemes and preparatory actions<Expanded>(Article 49(6)(a) and (b) of the Financial Regulation)</Expanded> Article 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Preparatory measures in the field of the Common Foreign and Security Policy<Expanded>(Article 49(6)(c) of the Financial Regulation)</Expanded> Article 32a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Specific powers of the Commission under the Treaties<Expanded>(Article 49(6)(d) of the Financial Regulation)</Expanded> Article 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Definition of a conflict of interests<Expanded>(Article 52(2) of the Financial Regulation)</Expanded> Article 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Methods of implementation Section 1 General provisions Checks to be carried out by the Commission<Expanded>(Articles 53d, 54(2)(c) and 56 of the Financial Regulation)</Expanded> Article 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Measures to promote best practices<Expanded>(Article 53b of the Financial Regulation)</Expanded> Article 35a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 Special provisions Direct centralised management<Expanded>(Article 53a of the Financial Regulation)</Expanded> Article 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exercise of powers delegated to executive agencies<Expanded>(Articles 54(2)(a) and 55(2) of the Financial Regulation)</Expanded> Article 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Eligibility 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<Expanded>(Article 54(2)(c) of the Financial Regulation)</Expanded> Article 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Designation of national or international public sector bodies or private law entities with a public service mission<Expanded>(Article 54(2)(c) of the Financial Regulation)</Expanded> Article 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Persons entrusted with the management of specific actions pursuant to Title V of the Treaty on European Union<Expanded>(Article 54(2)(d) of the Financial Regulation)</Expanded> Article 39a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Compliance with the procurement rules<Expanded>(Article 57 of the Financial Regulation)</Expanded> Article 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Detailed arrangements for indirect centralised management<Expanded>(Articles 54(2)(b), (c) and (d) of the Financial Regulation)</Expanded> Article 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clearance-of-accounts procedures in decentralised or shared management<Expanded>(Articles 53b and 53c of the Financial Regulation)</Expanded> Article 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Summary of audits and declarations<Expanded>(Article 53b(3) of the Financial Regulation)</Expanded> Article 42a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint management<Expanded>(Articles 53d, 108a and 165 of the Financial Regulation)</Expanded> Article 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information on transfers of personal data for audit purposes<Expanded>(Article 48 of the Financial Regulation)</Expanded> Article 43a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 Financial actors Section 1 Rights and obligations of the financial actors Rights and obligations of the financial actors<Expanded>(Article 58 of the Financial Regulation)</Expanded> Article 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 Authorising officer Assistance for authorising officers by delegation and subdelegation<Expanded>(Article 59 of the Financial Regulation)</Expanded> Article 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Internal provisions governing delegations<Expanded>(Article 59 of the Financial Regulation)</Expanded> Article 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Segregation of duties of initiation and verification of an operation<Expanded>(Article 60(4) of the Financial Regulation)</Expanded> Article 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Management and internal control procedures<Expanded>(Article 60(4) of the Financial Regulation)</Expanded> Article 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Keeping of supporting documents by authorising officers<Expanded>(Article 60(4) of the Financial Regulation)</Expanded> Article 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Code of professional standards<Expanded>(Article 60(5) of the Financial Regulation)</Expanded> Article 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Failure of the authorising officer by delegation to take action<Expanded>(Article 60(6) of the Financial Regulation)</Expanded> Article 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ex post verification and annual activity report<Expanded>(Article 60(7) of the Financial Regulation)</Expanded> Article 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transmission of financial and management information to the accounting officer<Expanded>(Article 60 of the Financial Regulation)</Expanded> Article 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report on negotiated procedures<Expanded>(Article 60 of the Financial Regulation)</Expanded> Article 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 Accounting officer Appointment of the accounting officer<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Termination of duties of the accounting officer<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Opinion on accounting and inventory systems<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Treasury management<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Management of bank accounts<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Signatures on accounts<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Management of account balances<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transfers and conversion operations<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Methods of payment<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Legal Entities File<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Keeping of supporting documents by the accounting officer<Expanded>(Article 61 of the Financial Regulation)</Expanded> Article 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4 Imprest administrator Conditions of use of imprest accounts<Expanded>(Article 63 of the Financial Regulation)</Expanded> Article 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions governing creation and payment<Expanded>(Article 63 of the Financial Regulation)</Expanded> Article 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Choice of imprest administrators<Expanded>(Article 63 of the Financial Regulation)</Expanded> Article 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Endowment of imprest accounts<Expanded>(Article 63 of the Financial Regulation)</Expanded> Article 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Checks by authorising officers and accounting officers<Expanded>(Article 63 of the Financial Regulation)</Expanded> Article 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Procurement procedure<Expanded>(Article 63 of the Financial Regulation)</Expanded> Article 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Liability of the financial actors Section 1 General rules Bodies responsible in matters of fraud<Expanded>(Articles 60(6) and 65(2) of the Financial Regulation)</Expanded> Article 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 Rules applicable to authorising officers by delegation and subdelegation Confirmation of instructions<Expanded>(Article 66(2) of the Financial Regulation)</Expanded> Article 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial irregularities<Expanded>(Articles 60(6) and 66(4) of the Financial Regulation)</Expanded> Article 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial irregularities panel<Expanded>(Articles 60(6) and 66(4) of the Financial Regulation)</Expanded> Article 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 Revenue operations Section 1 Own resources Rules applying to own resources<Expanded>(Article 69 of the Financial Regulation)</Expanded> Article 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 Estimate of amounts receivable Estimate of amounts receivable<Expanded>(Article 70 of the Financial Regulation)</Expanded> Article 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 Establishment of amounts receivable Procedure<Expanded>(Article 71 of the Financial Regulation)</Expanded> Article 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Establishment of amounts receivable<Expanded>(Article 71 of the Financial Regulation)</Expanded> Article 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Supporting documents for the establishment of amounts receivable<Expanded>(Article 71 of the Financial Regulation)</Expanded> Article 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4 Authorisation of recovery Establishment of the recovery order<Expanded>(Article 72 of the Financial Regulation)</Expanded> Article 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 5 Recovery Collection formalities<Expanded>(Article 73 of the Financial Regulation)</Expanded> Article 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery by offsetting<Expanded>(Article 73 of the Financial Regulation)</Expanded> Article 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery procedure failing voluntary payment<Expanded>(Articles 72 and 73 of the Financial Regulation)</Expanded> Article 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Additional time for payment<Expanded>(Article 73 of the Financial Regulation)</Expanded> Article 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery of fines, periodic penalty payments and other penalties<Expanded>(Articles 73 and 74 of the Financial Regulation)</Expanded> Article 85a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rules for limitation periods<Expanded>(Article 73a of the Financial Regulation)</Expanded> Article 85b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Default interest<Expanded>(Article 71(4) of the Financial Regulation)</Expanded> Article 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waiving of recovery of an established amount receivable<Expanded>(Article 73 of the Financial Regulation)</Expanded> Article 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cancellation of an established amount receivable<Expanded>(Article 73 of the Financial Regulation)</Expanded> Article 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Technical and accounting adjustment of an established amount receivable<Expanded>(Article 73 of the Financial Regulation)</Expanded> Article 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 6 Expenditure operations Financing decision<Expanded>(Article 75 of the Financial Regulation)</Expanded> Article 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1 Commitment of expenditure Global and provisional commitments<Expanded>(Article 76(2) of the Financial Regulation)</Expanded> Article 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adoption of a global commitment<Expanded>(Article 76 of the Financial Regulation)</Expanded> Article 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decommitment failing payment within three years<Expanded>(Article 77 of the Financial Regulation)</Expanded> Article 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Single signature<Expanded>(Article 76 of the Financial Regulation)</Expanded> Article 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Registration of individual legal commitments<Expanded>(Article 77 of the Financial Regulation)</Expanded> Article 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Administrative expenditure covered by provisional commitments<Expanded>(Article 76 of the Financial Regulation)</Expanded> Article 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 Validation of expenditure Validation and ‘passing for payment’<Expanded>(Article 79 of the Financial Regulation)</Expanded> Article 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Passing for payment of procurement contracts<Expanded>(Article 79 of the Financial Regulation)</Expanded> Article 98 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Passing for payment of grants<Expanded>(Article 79 of the Financial Regulation)</Expanded> Article 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Passing for payment of staff expenditure<Expanded>(Article 79 of the Financial Regulation)</Expanded> Article 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Material form of ‘passed for payment’<Expanded>(Article 79 of the Financial Regulation)</Expanded> Article 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 Authorisation of payments Checks on payments by the authorising officer<Expanded>(Article 80 of the Financial Regulation)</Expanded> Article 102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mandatory details on payment orders and transmission to the accounting officer<Expanded>(Article 80 of the Financial Regulation)</Expanded> Article 103 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4 Payment of expenditure Supporting documents<Expanded>(Article 81 of the Financial Regulation)</Expanded> Article 104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Booking of pre-financing and interim payments<Expanded>(Article 81 of the Financial Regulation)</Expanded> Article 105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 5 Time limits for expenditure operations Payment time limits and default interest<Expanded>(Article 83 of the Financial Regulation)</Expanded> Article 106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 7 IT Systems Description of IT systems<Expanded>(Article 84 of the Financial Regulation)</Expanded> Article 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Periodical save<Expanded>(Article 84 of the Financial Regulation)</Expanded> Article 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 8 Internal auditor Appointment of the internal auditor<Expanded>(Article 85 of the Financial Regulation)</Expanded> Article 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Operating resources<Expanded>(Article 86 of the Financial Regulation)</Expanded> Article 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Work programme<Expanded>(Article 86 of the Financial Regulation)</Expanded> Article 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reports of the internal auditor<Expanded>(Article 86 of the Financial Regulation)</Expanded> Article 112 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Independence<Expanded>(Article 87 of the Financial Regulation)</Expanded> Article 113 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Liability of the internal auditor<Expanded>(Article 87 of the Financial Regulation)</Expanded> Article 114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Action before the Court of Justice of the European Communities<Expanded>(Article 87 of the Financial Regulation)</Expanded> Article 115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE V PROCUREMENT CHAPTER 1 General provisions Section 1 Scope and award principles Definitions and scope<Expanded>(Article 88 of the Financial Regulation)</Expanded> Article 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Framework contracts and specific contracts<Expanded>(Article 88 of the Financial Regulation)</Expanded> Article 117 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 Publication Advertising of contracts covered by Directive 2004/18/EC, with the exception of contracts referred to in Annex IIB thereto<Expanded>(Article 90 of the Financial Regulation)</Expanded> Article 118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advertising of contracts not covered by Directive 2004/18/EC, and of the contracts referred to in Annex IIB thereto<Expanded>(Article 90 of the Financial Regulation)</Expanded> Article 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Publication of notices<Expanded>(Article 90 of the Financial Regulation)</Expanded> Article 120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other forms of advertising<Expanded>(Article 90 of the Financial Regulation)</Expanded> Article 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 Procurement procedures Types of procurement procedure<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 122 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of candidates in restricted or negotiated procedures<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Arrangements for negotiated procedures<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contests<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 125 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dynamic purchasing system<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 125a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Competitive dialogue<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 125b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint procurement procedure with a Member State<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 125c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use of a negotiated procedure without prior publication of a contract notice<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 126 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use of a negotiated procedure after prior publication of a contract notice<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restricted procedure involving a call for expressions of interest<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 128 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lowvalue contracts<Expanded>(Article 91 of the Financial Regulation)</Expanded> Article 129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Documents relating to the invitation to tender<Expanded>(Article 92 of the Financial Regulation)</Expanded> Article 130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Technical specifications<Expanded>(Article 92 of the Financial Regulation)</Expanded> Article 131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Price revision<Expanded>(Article 92 of the Financial Regulation)</Expanded> Article 132 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Illegal activities giving rise to exclusion<Expanded>(Article 93 and 114 of the Financial Regulation)</Expanded> Article 133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application of exclusion criteria and duration of exclusion<Expanded>(Articles 93, 94, 95 and 96 of the Financial Regulation)</Expanded> Article 133a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence<Expanded>(Articles 93 and 94 of the Financial Regulation)</Expanded> Article 134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Central database<Expanded>(Article 95 of the Financial Regulation)</Expanded> Article 134a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Administrative and financial penalties<Expanded>(Articles 96 and 114 of the Financial Regulation)</Expanded> Article 134b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Selection criteria<Expanded>(Article 97(1) of the Financial Regulation)</Expanded> Article 135 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Economic and financial capacity<Expanded>(Article 97(1) of the Financial Regulation)</Expanded> Article 136 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Technical and professional capacity<Expanded>(Article 97(1) of the Financial Regulation)</Expanded> Article 137 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Award arrangements and criteria<Expanded>(Article 97(2) of the Financial Regulation)</Expanded> Article 138 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use of electronic auctions<Expanded>(Article 97(2) of the Financial Regulation)</Expanded> Article 138a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Abnormally low tenders<Expanded>(Article 97(2) of the Financial Regulation)</Expanded> Article 139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Time limits for receipt of tenders and requests to participate<Expanded>(Article 98(1) of the Financial Regulation)</Expanded> Article 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Time allowed for access to invitation to tender documents<Expanded>(Article 98(1) of the Financial Regulation)</Expanded> Article 141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Time limits in urgent cases<Expanded>(Article 98(1) of the Financial Regulation)</Expanded> Article 142 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Methods of communication<Expanded>(Article 98(1) of the Financial Regulation)</Expanded> Article 143 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tender guarantees<Expanded>(Article 98(2) of the Financial Regulation)</Expanded> Article 144 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Opening of tenders and requests to participate<Expanded>(Article 98(3) of the Financial Regulation)</Expanded> Article 145 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Committee for the evaluation of tenders and requests to participate<Expanded>(Article 98(4) of the Financial Regulation)</Expanded> Article 146 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Results of the evaluation<Expanded>(Article 99 of the Financial Regulation)</Expanded> Article 147 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contacts between contracting authorities and tenderers<Expanded>(Article 99 of the Financial Regulation)</Expanded> Article 148 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information for candidates and tenderers<Expanded>(Articles 100(2), 101 and 105 of the Financial Regulation)</Expanded> Article 149 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Signature of the contract<Expanded>(Articles 100 and 105 of the Financial Regulation)</Expanded> Article 149a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4 Guarantees and control Advance guarantee<Expanded>(Article 102 of the Financial Regulation)</Expanded> Article 150 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Performance guarantee<Expanded>(Article 102 of the Financial Regulation)</Expanded> Article 151 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Guarantee for pre-financing<Expanded>(Article 102 of the Financial Regulation)</Expanded> Article 152 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspension in the event of errors or irregularities<Expanded>(Article 103 of the Financial Regulation)</Expanded> Article 153 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Provisions applicable to contracts awarded by the Community institutions on their own account Identification of the appropriate level for the calculation of thresholds<Expanded>(Articles 104 and 105 of the Financial Regulation)</Expanded> Article 154 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Separate contracts and contracts with lots<Expanded>(Articles 91 and 105 of the Financial Regulation)</Expanded> Article 155 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Arrangements for estimating the value of certain contracts<Expanded>(Article 105 of the Financial Regulation)</Expanded> Article 156 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Thresholds for pre-information notices<Expanded>(Article 105 of the Financial Regulation)</Expanded> Article 157 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Thresholds for application of the procedures under Directive 2004/18/EC<Expanded>(Article 105 of the Financial Regulation)</Expanded> Article 158 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Standstill period before signature of the contract<Expanded>(Article 105 of the Financial Regulation)</Expanded> Article 158a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence of access to the market<Expanded>(Articles 106 and 107 of the Financial Regulation)</Expanded> Article 159 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE VI GRANTS CHAPTER 1 Scope Scope<Expanded>(Article 108 of the Financial Regulation)</Expanded> Article 160 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subscriptions<Expanded>(Article 108 of the Financial Regulation)</Expanded> Article 160a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Participations<Expanded>(Article 108 of the Financial Regulation)</Expanded> Article 160b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Specific rules<Expanded>(Article 108(3) of the Financial Regulation)</Expanded> Article 160c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prizes<Expanded>(Article 109(3)(b) of the Financial Regulation)</Expanded> Article 160d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Agreement and decision for grants<Expanded>(Article 108(1) of the Financial Regulation)</Expanded> Article 160e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenditure on the members of the institutions<Expanded>(Article 108(2)(a) of the Financial Regulation )</Expanded> Article 160f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Actions which may receive grants<Expanded>(Article 108 of the Financial Regulation)</Expanded> Article 161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bodies pursuing an aim of general European interest<Expanded>(Article 108 of the Financial Regulation)</Expanded> Article 162 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Partnerships<Expanded>(Article 108 of the Financial Regulation)</Expanded> Article 163 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Content of grant agreements<Expanded>(Article 108 of the Financial Regulation)</Expanded> Article 164 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Award principles No-profit rule<Expanded>(Article 109(2) of the Financial Regulation)</Expanded> Article 165 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Co-financing principle<Expanded>(Article 109 of the Financial Regulation)</Expanded> Article 165a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual programming<Expanded>(Article 110(1) of the Financial Regulation)</Expanded> Article 166 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Content of calls for proposals<Expanded>(Article 110(1) of the Financial Regulation)</Expanded> Article 167 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exceptions to calls for proposals<Expanded>(Article 110(1) of the Financial Regulation)</Expanded> Article 168 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <Emphasis>Ex post</Emphasis> publication<Expanded>(Article 110(2) of the Financial Regulation)</Expanded> Article 169 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information for applicants<Expanded>(Article 110 of the Financial Regulation)</Expanded> Article 169a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint financing<Expanded>(Article 111 of the Financial Regulation)</Expanded> Article 170 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Retroactive effect for management of humanitarian aid and crisis situations<Expanded>(Article 112 of the Financial Regulation)</Expanded> Article 171 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . External co-financing<Expanded>(Article 113 of the Financial Regulation)</Expanded> Article 172 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Eligible costs<Expanded>(Article 113 of the Financial Regulation)</Expanded> Article 172a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of gradual decrease of operating grants<Expanded>(Article 113(2) of the Financial Regulation)</Expanded> Article 172b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financing applications<Expanded>(Article 114 of the Financial Regulation)</Expanded> Article 172c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 Award procedure Financing applications<Expanded>(Article 114 of the Financial Regulation)</Expanded> Article 173 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence of non-exclusion<Expanded>(Article 114 of the Financial Regulation)</Expanded> Article 174 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Applicants without legal personality<Expanded>(Article 114 of the Financial Regulation)</Expanded> Article 174a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial and administrative penalties<Expanded>(Article 114 of the Financial Regulation)</Expanded> Article 175 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Eligibility criteria<Expanded>(Article 114 of the Financial Regulation)</Expanded> Article 175a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Very low value grants<Expanded>(Article 114(3) of the Financial Regulation)</Expanded> Article 175b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Selection criteria<Expanded>(Article 115(1) of the Financial Regulation)</Expanded> Article 176 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Award criteria<Expanded>(Article 115(2) of the Financial Regulation)</Expanded> Article 177 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evaluation of applications and award<Expanded>(Article 116 of the Financial Regulation)</Expanded> Article 178 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information for applicants<Expanded>(Article 116 of the Financial Regulation)</Expanded> Article 179 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Payment and control Supporting documents for requests for payments<Expanded>(Article 117 of the Financial Regulation)</Expanded> Article 180 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Forms of grants<Expanded>(Article 108a of the Financial Regulation)</Expanded> Article 180a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lump sums and flat-rate financing<Expanded>(Article 108a of the Financial Regulation)</Expanded> Article 181 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advance guarantee<Expanded>(Article 118 of the Financial Regulation)</Expanded> Article 182 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspension and reduction of grants<Expanded>(Article 119 of the Financial Regulation)</Expanded> Article 183 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 Implementation Implementation contracts<Expanded>(Article 120 of the Financial Regulation)</Expanded> Article 184 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial support to third parties<Expanded>(Article 120(2) of the Financial Regulation)</Expanded> Article 184a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE VII PRESENTATION OF THE ACCOUNTS AND ACCOUNTING CHAPTER 1 Presentation of the accounts Report on budgetary and financial management during the year<Expanded>(Article 122 of the Financial Regulation)</Expanded> Article 185 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exception to the accounting principles<Expanded>(Article 124 of the Financial Regulation)</Expanded> Article 186 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Going-concern principle<Expanded>(Article 124 of the Financial Regulation)</Expanded> Article 187 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of prudence<Expanded>(Article 124 of the Financial Regulation)</Expanded> Article 188 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of consistent accounting methods<Expanded>(Article 124 of the Financial Regulation)</Expanded> Article 189 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of comparability of information<Expanded>(Article 124 of the Financial Regulation)</Expanded> Article 190 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Materiality principle<Expanded>(Article 124 of the Financial Regulation)</Expanded> Article 191 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No-netting principle<Expanded>(Article 124 of the Financial Regulation)</Expanded> Article 192 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of reality over appearance<Expanded>(Article 124 of the Financial Regulation)</Expanded> Article 193 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accrual-based accounting principle<Expanded>(Article 125 of the Financial Regulation)</Expanded> Article 194 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Valuation of assets and liabilities<Expanded>(Article 125 of the Financial Regulation)</Expanded> Article 195 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisions<Expanded>(Article 125 of the Financial Regulation)</Expanded> Article 196 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Structure of the balance sheet<Expanded>(Article 126 of the Financial Regulation)</Expanded> Article 197 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Presentation of the balance sheet<Expanded>(Article 126 of the Financial Regulation)</Expanded> Article 198 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Economic outturn account<Expanded>(Article 126 of the Financial Regulation)</Expanded> Article 199 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Presentation of the economic outturn account<Expanded>(Article 126 of the Financial Regulation)</Expanded> Article 200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cash flow table<Expanded>(Article 126 of the Financial Regulation)</Expanded> Article 201 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cash flow classification<Expanded>(Article 126 of the Financial Regulation)</Expanded> Article 202 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annex to the financial statements<Expanded>(Article 126 of the Financial Regulation)</Expanded> Article 203 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Explanatory notes<Expanded>(Article 126 of the Financial Regulation)</Expanded> Article 204 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budgetary outturn account<Expanded>(Article 127 of the Financial Regulation)</Expanded> Article 205 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annex to the budgetary outturn account<Expanded>(Article 127 of the Financial Regulation)</Expanded> Article 206 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 (Chapter 3 of the Financial Regulation) Accounting Section 1 Organisation of the accounts Organisation of the accounts<Expanded>(Article 132 of the Financial Regulation)</Expanded> Article 207 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Computerised systems<Expanded>(Article 132 of the Financial Regulation)</Expanded> Article 208 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 Accounting ledgers Accounting ledgers<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 209 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trial balance<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 210 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting reconciliations<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 211 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 Chart of accounts Chart of accounts<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 212 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4 Registration Entries in the accounts<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 213 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting records<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 214 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Supporting documents<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 215 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recording in the journal<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 216 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Validation of entries<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 217 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 5 Reconciliation and verification Reconciliation of accounts<Expanded>(Article 135 of the Financial Regulation)</Expanded> Article 218 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6 Budget accounts Content and keeping of budget accounts<Expanded>(Article 137 of the Financial Regulation)</Expanded> Article 219 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 (Chapter 4 of the Financial Regulation) Property inventories Property inventories<Expanded>(Article 138 of the Financial Regulation)</Expanded> Article 220 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Safeguarding property<Expanded>(Article 138 of the Financial Regulation)</Expanded> Article 221 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entry of items in the inventory<Expanded>(Article 138 of the Financial Regulation)</Expanded> Article 222 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Content of the inventory for each item<Expanded>(Article 138 of the Financial Regulation)</Expanded> Article 223 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inventory checks<Expanded>(Article 138 of the Financial Regulation)</Expanded> Article 224 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Resale of property<Expanded>(Article 138 of the Financial Regulation)</Expanded> Article 225 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Procedure for sale of fixed assets<Expanded>(Article 138 of the Financial Regulation)</Expanded> Article 226 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Procedure for disposing of fixed assets<Expanded>(Article 138 of the Financial Regulation)</Expanded> Article 227 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART TWO SPECIAL PROVISIONS TITLE I (TITLE II OF PART II OF THE FINANCIAL REGULATION) STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND AND EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT Repayment of payments on account<Expanded>(Article 157 of the Financial Regulation)</Expanded> Article 228 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE II (TITLE III OF THE FINANCIAL REGULATION) RESEARCH Types of operations<Expanded>(Article 160 of the Financial Regulation)</Expanded> Article 229 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rules applicable to the JRC<Expanded>(Article 161 of the Financial Regulation)</Expanded> Article 230 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE III (TITLE IV OF THE FINANCIAL REGULATION) EXTERNAL ACTIONS CHAPTER I GENERAL PROVISIONS Actions which may be financed<Expanded>(Article 162 of the Financial Regulation)</Expanded> Article 231 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Implementation of actions Financing agreement in decentralised management<Expanded>(Article 166 of the Financial Regulation)</Expanded> Article 232 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special loans<Expanded>(Article 166 of the Financial Regulation)</Expanded> Article 233 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Automatic decommitment of split commitments used in multi-annual programmes<Expanded>(Article 166(3) of the Financial Regulation)</Expanded> Article 233a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bank accounts<Expanded>(Article 166 of the Financial Regulation)</Expanded> Article 234 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 Procurement Renting of buildings<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 235 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Definitions<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 236 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special provisions relating to thresholds and the arrangements for awarding external contracts<Expanded>(Article 167(1)(a) and (b) of the Financial Regulation)</Expanded> Article 237 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Procurement by the contracting authorities referred to in Article 167(1)( c) of the Financial Regulation<Expanded>(Article 167(1)( c) of the Financial Regulation)</Expanded> Article 238 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advertising and non-discrimination<Expanded>(Articles 167 and 168 of the Financial Regulation)</Expanded> Article 239 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advertising<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 240 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Thresholds and procedures for awarding service contracts<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 241 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use of the negotiated procedure for service contracts<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 242 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Thresholds and procedures for awarding supply contracts<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 243 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use of the negotiated procedure for supply contracts<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 244 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Thresholds and procedures for awarding works contracts<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 245 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use of the negotiated procedure for works contracts<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 246 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use of the negotiated procedure for buildings contracts<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 247 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Choice of procurement procedure for mixed contracts<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 248 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tender documents<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 249 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Guarantees<Expanded>(Articles 102 and 167 of the Financial Regulation)</Expanded> Article 250 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Time limits for procedures<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evaluation committee<Expanded>(Article 167 of the Financial Regulation)</Expanded> Article 252 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Grants Financing in full<Expanded>(Article 169 of the Financial Regulation)</Expanded> Article 253 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 Imprest accounts and inventories Creation of imprest accounts<Expanded>(Article 63 of the Financial Regulation)</Expanded> Article 254 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Persons empowered to administer accounts<Expanded>(Article 62 of the Financial Regulation)</Expanded> Article 255 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inventory and advertising of sales<Expanded>(Article 138 of the Financial Regulation)</Expanded> Article 256 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE IV (TITLE V OF THE FINANCIAL REGULATION) EUROPEAN OFFICES Scope<Expanded>(Article 171 of the Financial Regulation)</Expanded> Article 257 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Delegations by the institutions to interinstitutional European offices<Expanded>(Articles 171 and 174a of the Financial Regulation)</Expanded> Article 258 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Specific rules for the Office for Official Publications<Expanded>(Articles 171 and 174a of the Financial Regulation)</Expanded> Article 258a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Delegation of certain tasks by the accounting officer<Expanded>(Article 172 of the Financial Regulation)</Expanded> Article 259 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Treasury — bank accounts<Expanded>(Article 172 of the Financial Regulation)</Expanded> Article 260 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Implementing rules<Expanded>(Article 175(1) of the Financial Regulation)</Expanded> Article 261 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE V (TITLE VI OF THE FINANCIAL REGULATION) ADMINISTRATIVE APPROPRIATIONS Scope<Expanded>(Article 177 of the Financial Regulation)</Expanded> Article 262 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Buildings<Expanded>(Article 179(3) of the Financial Regulation)</Expanded> Article 263 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rent guarantees<Expanded>(Article 177 of the Financial Regulation)</Expanded> Article 264 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advances to staff and members of the institutions<Expanded>(Article 177 of the Financial Regulation)</Expanded> Article 265 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE VI (TITLE VII OF PART II OF THE FINANCIAL REGULATION) EXPERTS External experts<Expanded>(Article 179a of the Financial Regulation)</Expanded> Article 265a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART THREE TRANSITIONAL AND FINAL PROVISIONS TITLE I TRANSITIONAL PROVISIONS Transfers of research appropriations<Expanded>(Article 160 of the Financial Regulation)</Expanded> Article 266 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Liquidation of the guarantee account Article 267 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conversion into euro of commitments or estimates of amounts receivable from before 1 January 2003<Expanded>(Article 16 of the Financial Regulation)</Expanded> Article 268 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decentralised management of pre-accession aid<Expanded>(Article 53c of the Financial Regulation)</Expanded> Article 269 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TITLE II FINAL PROVISIONS Bodies referred to in Article 185 of the Financial Regulation<Expanded>(Article 185 of the Financial Regulation)</Expanded> Article 270 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Updating of thresholds and amounts Article 271 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repeal Article 272 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entry into force Article 273 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed by Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union.