http://www.legislation.gov.uk/id/eur/2012/1268

PART ONE COMMON PROVISIONS TITLE I SUBJECT MATTER

Article 1Subject matter

TITLE II BUDGETARY PRINCIPLES

CHAPTER 1 Principles of unity and budgetary accuracy

Article 2Accounting for interest yielded on pre-financing(Article 8(4) of the Financial Regulation)

CHAPTER 2 Principle of annuality

Article 3Appropriations for the financial year(Article 11(3) of the Financial Regulation)

Article 4Cancellation and carryover of appropriations(Article 13(2) of the Financial Regulation)

CHAPTER 3 Principle of unit of account

Article 5Rate of conversion between the euro and other currencies(Article 19 of the Financial Regulation)

Article 6Rate to be used for conversion between the euro and other currencies(Article 19 of the Financial Regulation)

CHAPTER 4 Principle of universality

Article 7Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 21 of the Financial Regulation)

Article 8Contributions from Member States to research programmes(Article 21(2)(a) of the Financial Regulation)

Article 9Assigned revenue resulting from the participation of EFTA States in certain Union programmes(Article 21(2)(e) of the Financial Regulation)

Article 10Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 21(2)(c) of the Financial Regulation)

Article 11Charges entailed by acceptance of donations to the Union(Article 22 of the Financial Regulation)

Article 12Accounts for recoverable taxes(Article 23(3) of the Financial Regulation)

CHAPTER 5 Principle of specification

Article 13Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 25 of the Financial Regulation)

Article 14Rules concerning the calculation of percentages of transfers of the Commission(Article 26 of the Financial Regulation)

Article 15Administrative expenditure(Article 26 of the Financial Regulation)

Article 16Grounds for requests for transfers of appropriations(Articles 25 and 26 of the Financial Regulation)

Article 17Grounds for requests for transfers from the emergency aid reserve(Article 29 of the Financial Regulation)

CHAPTER 6 Principle of sound financial management

Article 18Evaluation(Article 30 of the Financial Regulation)

Article 19Financial statement(Article 31 of the Financial Regulation)

CHAPTER 7 Principle of transparency

Article 20Provisional publication of the budget(Article 34 of the Financial Regulation)

Article 21Publication of information on value and recipients of Union funds(Article 35 of the Financial Regulation)

Article 22Link to the publication of information on recipients of Union funds awarded under indirect management(Article 35 of the Financial Regulation)

TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET

Article 23Financial programming(Article 38 of the Financial Regulation)

Article 24Draft amending budgets(Article 41(1) of the Financial Regulation)

Article 25Budget nomenclature(Article 44 of the Financial Regulation)

Article 26Actual expenditure in the last financial year for which the accounts have been closed(Article 49(1)(a)(v) of the Financial Regulation)

Article 27Budget remarks(Article 49(1)(a)(vi) of the Financial Regulation)

Article 28Establishment plan(Article 49(1)(c)(i) of the Financial Regulation)

TITLE IV IMPLEMENTATION OF THE BUDGET

CHAPTER 1 General provisions

Article 29Information on transfers of personal data for audit purposes(Article 53 of the Financial Regulation)

Article 30Preparatory measures in the field of the common foreign and security policy(Article 54(2)(c)of the Financial Regulation)

Article 31Specific powers of the Commission under the Treaties(Article 54(2)(d) of the Financial Regulation)

Article 32Acts likely to constitute a conflict of interests and procedure(Article 57 of the Financial Regulation)

CHAPTER 2 Methods of implementation

Section 1 General provisions

Article 33Management mode(Article 58 of the Financial Regulation)

Section 2 Direct Management

Article 34Direct management(Article 58 (1)(a) of the Financial Regulation)

Article 35Exercise of powers delegated to executive agencies(Articles 58(1)(a) and 62 of the Financial Regulation)

Article 36Compliance with the procurement rules(Article 63 of the Financial Regulation)

Section 3 Shared management with Member States

Article 37Specific provisions for shared management with Member States measures to promote best practices(Article 59 of the Financial Regulation)

Section 4 Indirect management

Article 38Equivalence of systems, rules and procedures in indirect management(Article 60 of the Financial Regulation)

Article 39 Ex ante assessment of rules and procedures of the entities and persons in indirect management(Article 61(1) of the Financial Regulation)

Article 40Content of the agreement entrusting budget implementation tasks to entities and persons(Articles 60(3) and 61(3) of the Financial Regulation)

Article 41Management declaration and compliance statement(Article 60(5) of the Financial Regulation)

Article 42Procedures for the examination and acceptance of the accounts and exclusion from Union financing of expenditure made in breach of applicable rules under indirect management(Article 60(6)(b) and (c) of the Financial Regulation)

Article 43Specific provisions for indirect management with international organisations(Article 58(1)(c)(ii) and Article 188 of the Financial Regulation)

Article 44Designation of public law bodies or bodies governed by private law with a public-service mission(Article 58(1)(c)(v) and (vi) of the Financial Regulation)

CHAPTER 3 Financial actors

Section 1 Rights and obligations of the financial actors

Article 45Rights and obligations of the financial actors(Article 64 of the Financial Regulation)

Section 2 Authorising officer

Article 46Assistance for authorising officers by delegation and subdelegation(Article 65 of the Financial Regulation)

Article 47Internal provisions governing delegations(Article 65 of the Financial Regulation)

Article 48Keeping of supporting documents by authorising officers(Article 66(2) of the Financial Regulation)

Article 49 Ex ante and ex post controls(Article 66(5) and (6) of the Financial Regulation)

Article 50Code of professional standards(Articles 66(7) and 73(5) of the Financial Regulation)

Article 51Failure of the authorising officer by delegation to take action(Article 66(8) of the Financial Regulation)

Article 52Transmission of financial and management information to the accounting officer(Article 66 of the Financial Regulation)

Article 53Report on negotiated procedures(Article 66 of the Financial Regulation)

Section 3 Accounting officer

Article 54Appointment of the accounting officer(Article 68 of the Financial Regulation)

Article 55Termination of duties of the accounting officer(Article 68 of the Financial Regulation)

Article 56Validation of accounting and inventory systems(Article 68 of the Financial Regulation)

Article 57Treasury management(Article 68 of the Financial Regulation)

Article 58Management of bank accounts(Article 68 of the Financial Regulation)

Article 59Signatures on accounts(Article 68 of the Financial Regulation)

Article 60Management of account balances(Article 68 of the Financial Regulation)

Article 61Transfers and conversion operations(Article 68 of the Financial Regulation)

Article 62Methods of payment(Article 68 of the Financial Regulation)

Article 63Legal entities files(Article 68 of the Financial Regulation)

Article 64Keeping of supporting documents by the accounting officer(Article 68 of the Financial Regulation)

Article 65Persons empowered to administer accounts(Article 69 of the Financial Regulation)

Section 4 Imprest administrator

Article 66Conditions of use of imprest accounts(Article 70 of the Financial Regulation)

Article 67Conditions governing creation and payment(Article 70 of the Financial Regulation)

Article 68Choice of imprest administrators(Article 70 of the Financial Regulation)

Article 69Endowment of imprest accounts(Article 70 of the Financial Regulation)

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

Article 71Procurement procedure(Article 70 of the Financial Regulation)

Article 72Creation of imprest accounts(Article 70 of the Financial Regulation)

Article 73Imprest administrators and persons empowered to administer accounts in the Union delegations(Article 70 of the Financial Regulation)

CHAPTER 4 Liability of the financial actors

Section 1 General rules

Article 74Bodies responsible in matters of fraud(Articles 66(8) and 72(2) of the Financial Regulation)

Section 2 Rules applicable to authorising officers by delegation and subdelegation

Article 75Financial irregularities(Articles 66(7) and 73(6) of the Financial Regulation)

Article 76Financial Irregularities Panel(Articles 66(7) and 73(6) of the Financial Regulation)

Article 77Confirmation of instructions(Article 73(3) of the Financial Regulation)

CHAPTER 5 Revenue operations

Section 1 Own resources

Article 78Rules applying to own resources(Article 76 of the Financial Regulation)

Section 2 Estimate of amounts receivable

Article 79Estimate of amounts receivable(Article 77 of the Financial Regulation)

Section 3 Establishment of amounts receivable

Article 80Procedure(Article 78 of the Financial Regulation)

Article 81Establishment of amounts receivable(Article 78 of the Financial Regulation)

Article 82Supporting documents for the establishment of amounts receivable(Article 78 of the Financial Regulation)

Article 83Default interest(Article 78 of the Financial Regulation)

Section 4 Authorisation of recovery

Article 84Establishment of the recovery order(Article 79 of the Financial Regulation)

Article 85Enforceable decision for the benefit of other institutions(Article 79(2) of the Financial Regulation)

Section 5 Recovery

Article 86Collection formalities(Article 80 of the Financial Regulation)

Article 87Recovery by offsetting(Article 80 of the Financial Regulation)

Article 88Recovery procedure failing voluntary payment(Articles 79 and 80 of the Financial Regulation)

Article 89Additional time for payment(Article 80 of the Financial Regulation)

Article 90Recovery of fines or other penalties(Articles 80 and 83 of the Financial Regulation)

Article 91Waiving of recovery of an established amount receivable(Article 80 of the Financial Regulation)

Article 92Cancellation of an established amount receivable(Article 80 of the Financial Regulation)

Article 93Rules for limitation periods(Article 81 of the Financial Regulation)

CHAPTER 6 Expenditure operations

Article 94Financing decision(Article 84 of the Financial Regulation)

Section 1 Commitment of expenditure

Article 95Global and provisional commitments(Article 85 of the Financial Regulation)

Article 96Adoption of a global commitment(Article 85 of the Financial Regulation)

Article 97Single signature(Article 85 of the Financial Regulation)

Article 98Administrative expenditure covered by provisional commitments(Article 85 of the Financial Regulation)

Article 99Registration of individual legal commitments(Article 86 of the Financial Regulation)

Section 2 Validation of expenditure

Article 100Validation and ‘passing for payment’(Article 88 of the Financial Regulation)

Article 101Certified correct for pre-financing payments(Article 88 of the Financial Regulation)

Article 102Passing for payment of procurement contracts for interim and balance payments(Article 88 of the Financial Regulation)

Article 103Passing for payment of grants for interim and balance payments(Article 88 of the Financial Regulation)

Article 104Passing for payment of staff expenditure(Article 88 of the Financial Regulation)

Article 105Material form of ‘passed for payment’(Article 88 of the Financial Regulation)

Article 106Material form of ‘certified correct’(Article 88 of the Financial Regulation)

Section 3 Authorisation of payments

Article 107Checks on payments by the authorising officer(Article 89 of the Financial Regulation)

Article 108Mandatory details on payment orders and transmission to the accounting officer(Article 89 of the Financial Regulation)

Section 4 Payment of expenditure

Article 109Types of payment(Article 90 of the Financial Regulation)

Article 110Supporting documents(Article 90 of the Financial Regulation)

Section 5 Time limits for expenditure operations

Article 111Payment time limits and default interest(Article 92 of the Financial Regulation)

CHAPTER 7 IT systems

Article 112Description of IT systems(Article 93 of the Financial Regulation)

Article 113Periodical save(Article 93 of the Financial Regulation)

CHAPTER 8 Internal auditor

Article 114Appointment of the internal auditor(Article 98 of the Financial Regulation)

Article 115Resources for the internal auditor(Article 99 of the Financial Regulation)

Article 116Work programme(Article 99 of the Financial Regulation)

Article 117Reports of the internal auditor(Article 99 of the Financial Regulation)

Article 118Independence(Article 100 of the Financial Regulation)

Article 119Liability of the internal auditor(Article 100 of the Financial Regulation)

Article 120Action before the Court of Justice of the European Union(Article 100 of the Financial Regulation)

TITLE V PUBLIC PROCUREMENT AND CONCESSIONS

CHAPTER 1 General provisions

Section 1 Scope and award principles

Article 121Scope and definitions(Article 101(2) of the Financial Regulation)

Article 122Framework contracts and specific contracts(Article 101(2) of the Financial Regulation)

Section 2 Publicity

Article 123Advertising of procedures equal to or greater than the thresholds under Article 118(1) of the Financial Regulation or for contracts falling within the scope of Directive 2014/24/EU(Article 103(1) of the Financial Regulation)

Article 124Advertising of procedures falling below the thresholds under Article 118(1) of the Financial Regulation or falling outside the scope of Directive 2014/24/EU(Article 103(2) of the Financial Regulation)

Article 125Publication of notices(Article 103(1) of the Financial Regulation)

Article 126Other forms of advertising(Article 103(2) of the Financial Regulation)

Section 3 Procurement procedures

Article 128Minimum number of candidates and arrangements for negotiation(Article 104(4) of the Financial Regulation)

Article 129Innovation partnership(Article 104(1) of the Financial Regulation)

Article 130Design contests(Article 104(1) of the Financial Regulation)

Article 131Dynamic purchasing system(Article 104(6) of the Financial Regulation)

Article 132Competitive dialogue(Article 104(1) of the Financial Regulation)

Article 133Interinstitutional procedures(Article 104a(1) of the Financial Regulation)

Article 134Use of a negotiated procedure without prior publication of a contract notice(Article 104(5) of the Financial Regulation)

Article 135Use of a competitive procedure with negotiation or competitive dialogue(Article 104(5) of the Financial Regulation)

Article 136Procedure involving a call for expressions of interest(Article 104(5) of the Financial Regulation)

Article 136aMiddle-value contracts(Article 104(1) of the Financial Regulation)

Article 137Low-value contracts(Article 104(1) of the Financial Regulation)

Article 137aPreliminary market consultation(Article 105(1) of the Financial Regulation)

Article 138Procurement documents(Article 105(2) of the Financial Regulation)

Article 139Technical specifications(Article 105(2) of the Financial Regulation)

Article 141Declaration and evidence of absence of situation of exclusion(Articles 106 and 107 of the Financial Regulation)

Article 142Measures to avoid distortion of competition(Article 107(1) of the Financial Regulation)

Article 143Functioning of the database for the early detection and exclusion system(Articles 108(1), (2), (3), (4) and (12) of the Financial Regulation)

Article 144Panel(Article 108(6) of the Financial Regulation)

Article 146Selection criteria(Article 110(2) of the Financial Regulation)

Article 147Economic and financial capacity(Article 110(2) of the Financial Regulation)

Article 148Technical and professional capacity(Article 110(2) of the Financial Regulation)

Article 149Award criteria(Article 110(3) of the Financial Regulation)

Article 150Use of electronic auctions(Article 110(5) of the Financial Regulation)

Article 151Abnormally low tenders(Article 110(5) of the Financial Regulation)

Article 152Time limits for receipt of tenders and requests to participate(Article 111(1) of the Financial Regulation)

Article 153Access to procurement documents and time limit to provide additional information(Article 111(1) of the Financial Regulation)

Article 154Time limits in urgent cases(Article 111(1) of the Financial Regulation)

Article 155Arrangements for submission of tenders(Article 111(1) and (2) of the Financial Regulation)

Article 155aElectronic catalogues(Article 111(7) of the Financial Regulation)

Article 156Tender guarantees(Article 111(3) of the Financial Regulation)

Article 157Opening of tenders and requests to participate(Article 111(4) of the Financial Regulation)

Article 158Evaluation of tenders and requests to participate(Article 111(5) of the Financial Regulation)

Article 159Results of the evaluation and award decision(Article 113(1) of the Financial Regulation)

Article 160Contacts between contracting authorities and candidates or tenderers(Article 112 of the Financial Regulation)

Article 161Information for candidates and tenderers(Article 113(2) and (3) of the Financial Regulation)

Section 4 Performance of the contract, guarantees and corrective actions

Article 163Guarantees(Article 115 of the Financial Regulation)

Article 164Guarantee for pre-financing(Article 115 of the Financial Regulation)

Article 165Performance guarantee(Article 115 of the Financial Regulation)

Article 165aRetention money guarantee(Article 115 of the Financial Regulation)

Article 166Suspension in the event of substantial errors or irregularities(Article 116(3) of the Financial Regulation)

CHAPTER 2 Provisions applicable to contracts awarded by the Union institutions on their own account

Article 166aCentral purchasing body(Article 117 of the Financial Regulation)

Article 167Identification of the appropriate level for the calculation of contract value(Article 117 of the Financial Regulation)

Article 168Lots(Article 118(4) of the Financial Regulation)

Article 169Arrangements for estimating the value of a contract(Article 118(4) of the Financial Regulation)

Article 171Standstill period before signature of the contract(Articles 118(2) and (3) of the Financial Regulation)

Article 172Evidence of access to procurement(Article 119 of the Financial Regulation)

TITLE VI GRANTS

CHAPTER 1 Scope and form of grants

Article 173Subscriptions(Article 121 of the Financial Regulation)

Article 174Agreement and decision for grants(Article 121(1) of the Financial Regulation)

Article 175Expenditure on the members of the institutions(Article 121 of the Financial Regulation)

Article 176Actions which may receive grants(Article 121 of the Financial Regulation)

Article 177Bodies pursuing an aim of general Union interest(Article 121 of the Financial Regulation)

Article 178Partnerships(Article 121 of the Financial Regulation)

Article 179Electronic exchange systems(Article 121(1) of the Financial Regulation)

Article 180Content of grant agreements and decisions(Article 122 of the Financial Regulation)

Article 181Forms of grants(Article 123 of the Financial Regulation)

Article 182Lump sums, unit costs and flat-rate financing(Article 124 of the Financial Regulation)

CHAPTER 2 Principles

Article 183Co-financing principle(Article 125(3) of the Financial Regulation)

Article 184No-profit principle(Article 125(5) of the Financial Regulation)

Article 185Low value grants(Article 125(4) of the Financial Regulation)

Article 186Technical assistance(Articles 101 and 125 of the Financial Regulation)

Article 187Eligible costs(Article 126(3)(c) of the Financial Regulation)

Article 188Programming(Article 128 of the Financial Regulation)

Article 189Content of calls for proposals(Article 128 of the Financial Regulation)

Article 190Exceptions to calls for proposals(Article 128 of the Financial Regulation)

Article 191 Ex post publication(Article 128 of the Financial Regulation)

Article 192Information for applicants(Article 128 of the Financial Regulation)

Article 193Financing from separate budget lines(Article 129 of the Financial Regulation)

Article 194Retroactive effect of funding in cases of extreme urgency and conflict prevention(Article 130 of the Financial Regulation)

Article 195Submission of grant applications(Article 131 of the Financial Regulation)

CHAPTER 3 Award procedure

Article 196Content of grant applications(Article 131 of the Financial Regulation)

Article 197Evidence of non-exclusion(Article 131 of the Financial Regulation)

Article 198Applicants without legal personality(Article 131 of the Financial Regulation)

Article 199Entities forming one applicant(Article 131 of the Financial Regulation)

Article 200Financial and administrative penalties(Article 131 of the Financial Regulation)

Article 201Eligibility criteria(Article 131 of the Financial Regulation)

Article 202Selection criteria(Article 132(1) of the Financial Regulation)

Article 203Award criteria(Article 132(2) of the Financial Regulation)

Article 204Evaluation of applications and award(Article 133 of the Financial Regulation)

Article 205Information for applicants(Article 133 of the Financial Regulation)

CHAPTER 4 Payment and control

Article 206Pre-financing guarantee(Article 134 of the Financial Regulation)

Article 207Supporting documents for payment requests(Article 135 of the Financial Regulation)

Article 208Suspension and reduction of grants(Article 135 of the Financial Regulation)

CHAPTER 5 Implementation

Article 209Implementation contracts(Article 137 of the Financial Regulation)

Article 210Financial support to third parties(Article 137 of the Financial Regulation)

TITLE VII PRIZES

Article 211Programming(Article 138(2) of the Financial Regulation)

Article 212Rules of contests(Article 138(2) of the Financial Regulation)

Article 213 Ex post publication(Article 138(2) of the Financial Regulation)

Article 214Evaluation(Article 138(3) of the Financial Regulation)

Article 215Information and notification(Article 138(3) of the Financial Regulation)

TITLE VIII FINANCIAL INSTRUMENTS

Article 216Selection of the entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)

Article 217Content of the delegation agreement with entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)

Article 218Management costs and fees to entrusted entities(Article 139 of the Financial Regulation)

Article 219Specific rules for fiduciary accounts in indirect management(Article 139 of the Financial Regulation)

Article 220Financial instruments implemented directly(Article 139 of the Financial Regulation)

Article 221Selection of financial intermediaries, managers of dedicated investment vehicles and of final recipients(Article 139 of the Financial Regulation)

Article 222Conditions for the use of financial instruments(Article 140 of the Financial Regulation)

Article 223Leverage effect(Article 140 of the Financial Regulation)

Article 224 Ex ante evaluation of financial instruments(Article 140 of the Financial Regulation)

Article 225Monitoring of financial instruments(Article 140 of the Financial Regulation)

Article 226Treatment of contributions from the CSF Funds(Article 140 of the Financial Regulation)

TITLE IX PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

CHAPTER 1 Presentation of the accounts

Article 227Report on budgetary and financial management during the year(Article 142 of the Financial Regulation)

Article 228Exception to the accounting principles(Article 144 of the Financial Regulation)

Article 229Supporting documents(Article 144 of the Financial Regulation)

Article 230Statement of financial performance(Article 145 of the Financial Regulation)

Article 231Cash flow statement(Article 145 of the Financial Regulation)

Article 232Notes to the financial statements(Article 145 of the Financial Regulation)

Article 233Budgetary outturn accounts(Article 146 of the Financial Regulation)

Article 234Modalities of transmission of accounts(Article 148 of the Financial Regulation)

CHAPTER 2 Accounting

Section 1 Organisation of the accounts

Article 235Organisation of the accounts(Article 151 of the Financial Regulation)

Article 236Computerised systems(Article 151 of the Financial Regulation)

Section 2 Accounting ledgers

Article 237Accounting ledgers(Article 154 of the Financial Regulation)

Article 238Trial balance(Article 154 of the Financial Regulation)

Article 239Accounting reconciliations(Article 154 of the Financial Regulation)

Section 3 Registration

Article 240Entries in the accounts(Article 154 of the Financial Regulation)

Article 241Accounting records(Article 154 of the Financial Regulation)

Article 242Recording in the journal(Article 154 of the Financial Regulation)

Article 243Validation of entries(Article 154 of the Financial Regulation)

Section 4 Reconciliation and verification

Article 244Reconciliation of accounts(Article 154 of the Financial Regulation)

Section 5 Budget accounts

Article 245Content and keeping of budget accounts(Article 156 of the Financial Regulation)

CHAPTER 3 Property inventories

Article 246Property inventories(Article 157 of the Financial Regulation)

Article 247Safeguarding property(Article 157 of the Financial Regulation)

Article 248Entry of items in the inventory(Article 157 of the Financial Regulation)

Article 249Content of the inventory for each item(Article 157 of the Financial Regulation)

Article 250Inventory checks of movable property(Article 157 of the Financial Regulation)

Article 251Resale of tangible assets(Article 157 of the Financial Regulation)

Article 252Procedure for sale of tangible assets(Article 157 of the Financial Regulation)

Article 253Procedure for disposing of tangible assets(Article 157 of the Financial Regulation)

Article 254Inventory and advertising of sales in Union delegations(Article 157 of the Financial Regulation)

PART TWO SPECIAL PROVISIONS TITLE I RESEARCH

Article 255Types of operations(Article 181 of the Financial Regulation)

Article 256Additional rules applicable to the JRC(Article 183 of the Financial Regulation)

TITLE II EXTERNAL ACTIONS

CHAPTER I General provisions

Article 257Actions which may be financed(Article 184 of the Financial Regulation)

CHAPTER II Budget support and multi-donor trust funds

Article 258Use of budget support(Article 186 of the Financial Regulation)

Article 259Union trust funds for external actions(Article 187 of the Financial Regulation)

CHAPTER III Procurement

Article 260Renting of buildings(Article 190 of the Financial Regulation)

Article 261Service contracts(Article 190 of the Financial Regulation)

Article 262Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 190 of the Financial Regulation)

Article 263Evidence of access to procurement(Article 191 of the Financial Regulation)

Article 264Advertising(Article 190 of the Financial Regulation)

Article 265Thresholds and procedures for awarding service contracts and service concession contracts(Article 190 of the Financial Regulation)

Article 266Use of the negotiated procedure for service, supply and works contracts(Article 190 of the Financial Regulation)

Article 267Thresholds and procedures for awarding supply contracts(Article 190 of the Financial Regulation)

Article 269Thresholds and procedures for awarding works contracts and concessions(Article 190 of the Financial Regulation)

Article 273Tender specifications(Article 190 of the Financial Regulation)

Article 274Guarantees(Article 190 of the Financial Regulation)

Article 275Time limits for procedures(Article 190 of the Financial Regulation)

Article 276Evaluation committee(Article 190 of the Financial Regulation)

CHAPTER IV Grants

Article 277Financing in full(Article 192 of the Financial Regulation)

TITLE III EUROPEAN OFFICES

Article 278The European offices and setting up of additional offices(Article 195 of the Financial Regulation)

Article 279Delegations by the institutions to interinstitutional European offices(Articles 195 and 199 of the Financial Regulation)

Article 280Specific rules for the Publications Office(Articles 195 and 199 of the Financial Regulation)

Article 281Delegation of certain tasks by the accounting officer(Article 196 of the Financial Regulation)

Article 282Treasury — bank accounts(Article 196 of the Financial Regulation)

TITLE IV ADMINISTRATIVE APPROPRIATIONS

Article 283General provisions(Article 201 of the Financial Regulation)

Article 284Rent guarantees(Article 201 of the Financial Regulation)

Article 285Advances to staff and members of the institutions(Article 201 of the Financial Regulation)

Article 286Buildings(Article 203 of the Financial Regulation)

TITLE V EXPERTS

Article 287Remunerated external experts(Article 204 of the Financial Regulation)

PART THREE FINAL AND TRANSITIONAL PROVISIONS

Article 288Transitional provisions

Article 289Repeal

Article 290Entry into force

. . . . . . . . . ....

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 (repealed) (revoked)

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