PART ONE
COMMON PROVISIONS
TITLE I
SUBJECT MATTER
TITLE II
BUDGETARY PRINCIPLES
CHAPTER 1
Principles of unity and budgetary accuracy
CHAPTER 2
Principle of annuality
CHAPTER 3
Principle of unit of account
CHAPTER 4
Principle of universality
CHAPTER 5
Principle of specification
CHAPTER 6
Principle of sound financial management
CHAPTER 7
Principle of transparency
TITLE III
ESTABLISHMENT AND STRUCTURE OF THE BUDGET
TITLE IV
IMPLEMENTATION OF THE BUDGET
CHAPTER 1
General provisions
CHAPTER 2
Methods of implementation
Section 1
General provisions
Section 2
Direct Management
Section 3
Shared management with Member States
Section 4
Indirect management
Article 41Management declaration and compliance statement(Article 60(5) of the Financial Regulation)
CHAPTER 3
Financial actors
Section 1
Rights and obligations of the financial actors
Section 2
Authorising officer
Section 3
Accounting officer
Section 4
Imprest administrator
CHAPTER 4
Liability of the financial actors
Section 1
General rules
Section 2
Rules applicable to authorising officers by delegation and subdelegation
CHAPTER 5
Revenue operations
Section 1
Own resources
Section 2
Estimate of amounts receivable
Section 3
Establishment of amounts receivable
Section 4
Authorisation of recovery
Section 5
Recovery
CHAPTER 6
Expenditure operations
Section 1
Commitment of expenditure
Section 2
Validation of expenditure
Section 3
Authorisation of payments
Section 4
Payment of expenditure
Section 5
Time limits for expenditure operations
CHAPTER 7
IT systems
CHAPTER 8
Internal auditor
TITLE V
PUBLIC PROCUREMENT AND CONCESSIONS
CHAPTER 1
General provisions
Section 1
Scope and award principles
Section 2
Publicity
Section 3
Procurement procedures
Section 4
Performance of the contract, guarantees and corrective actions
CHAPTER 2
Provisions applicable to contracts awarded by the Union institutions on their own account
TITLE VI
GRANTS
CHAPTER 1
Scope and form of grants
Article 177Bodies pursuing an aim of general Union interest(Article 121 of the Financial Regulation)
CHAPTER 2
Principles
CHAPTER 3
Award procedure
CHAPTER 4
Payment and control
CHAPTER 5
Implementation
TITLE VII
PRIZES
TITLE VIII
FINANCIAL INSTRUMENTS
TITLE IX
PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
CHAPTER 1
Presentation of the accounts
CHAPTER 2
Accounting
Section 1
Organisation of the accounts
Section 2
Accounting ledgers
Section 3
Registration
Section 4
Reconciliation and verification
Section 5
Budget accounts
CHAPTER 3
Property inventories
PART TWO
SPECIAL PROVISIONS
TITLE I
RESEARCH
TITLE II
EXTERNAL ACTIONS
CHAPTER I
General provisions
CHAPTER II
Budget support and multi-donor trust funds
CHAPTER III
Procurement
CHAPTER IV
Grants
TITLE III
EUROPEAN OFFICES
TITLE IV
ADMINISTRATIVE APPROPRIATIONS
TITLE V
EXPERTS
PART THREE
FINAL AND TRANSITIONAL PROVISIONS
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)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
Regulation revoked (31.12.2020) by The European Union Budget, and Economic and Monetary Policy (EU Exit) Regulations 2019 (S.I. 2019/484), regs. 1, 2(d); 2020 c. 1, Sch. 5 para. 1(1)