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September 2013 on the model financial regulation for public-private partnership bodies referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)

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CHAPTER 1 <Strong>SCOPE</Strong> Subject matter Article 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Definitions Article 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Scope of the budget Article 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong>BUDGETARY PRINCIPLES</Strong> Respect for budgetary principles Article 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principles of unity and of budgetary accuracy Article 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of annuality Article 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of equilibrium Article 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of unit of account Article 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of universality Article 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of specification Article 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of sound financial management Article 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Internal control of budget implementation Article 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principle of transparency Article 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 <Strong>FINANCIAL PLANNING</Strong> Estimate of revenue and expenditure Article 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Establishment of the budget Article 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 <Strong>FINANCIAL ACTORS</Strong> Budget implementation in accordance with the principle of sound financial management Article 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers and duties of the authorising officer Article 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <Emphasis>Ex ante</Emphasis> controls Article 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <Emphasis>Ex post</Emphasis> controls Article 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual reporting Article 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Protection of the financial interests of the Union Article 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting officer Article 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Liability of the financial actors Article 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conflict of interests Article 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Segregation of duties Article 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 <Strong>INTERNAL AUDIT</Strong> Appointment, powers and duties of the internal auditor Article 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Independenceof the internal auditor Article 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Establishment of an internal audit capability Article 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 6 <Strong>REVENUE AND EXPENDITURE OPERATIONS</Strong> Implementation of revenue Article 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Members’ contribution Article 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Implementation of expenditure Article 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Time limits Article 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 7 <Strong>IMPLEMENTATION OF THE BUDGET OF THE PPP BODY</Strong> Procurement Article 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Experts Article 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grants Article 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prizes Article 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Indication of means of redress Article 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 8 <Strong>ACCOUNTING</Strong> Rules governing the accounts Article 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Structure of the accounts Article 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting principles Article 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial statements Article 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budgetary implementation reports Article 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisional accounts and approval of the final accounts Article 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting system Article 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inventories Article 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 9 <Strong>EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD</Strong> External audit Article 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Timetable of the discharge procedure Article 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The discharge procedure Article 47a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Follow-up measures Article 47b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . On-the-spot checks by the Commission, the Court of Auditors and OLAF Article 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 10 <Strong>FINAL AND TRANSITIONAL PROVISIONS</Strong> Information requests Article 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adoption of the PPP body's financial rules Article 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entry into force Article 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed by Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council.