http://www.legislation.gov.uk/eur/2018/1046/bodyRegulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (revoked)Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the CouncilRegulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/20122023-05-05King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32018R1046texttext/xmlen2020-12-31 PART ONE <Strong>FINANCIAL REGULATION</Strong> TITLE I <Strong>SUBJECT MATTER, DEFINITIONS AND GENERAL PRINCIPLES</Strong> Subject matterArticle 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .DefinitionsArticle 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Compliance of secondary legislation with this RegulationArticle 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Periods, dates and time limitsArticle 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Protection of personal dataArticle 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE II <Strong>BUDGET AND BUDGETARY PRINCIPLES</Strong> Respect for budgetary principlesArticle 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 1 <Strong> <Emphasis>Principles of unity and of budgetary accuracy</Emphasis> </Strong> Scope of the budgetArticle 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Specific rules on the principles of unity and budgetary accuracyArticle 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong> <Emphasis>Principle of annuality</Emphasis> </Strong> DefinitionArticle 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Budgetary accounting for revenue and appropriationsArticle 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Commitment of appropriationsArticle 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Cancellation and carry-over of appropriationsArticle 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Detailed provisions on cancellation and carry-over of appropriationsArticle 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .DecommitmentsArticle 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Making appropriations corresponding to decommitments available againArticle 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rules applicable in the event of late adoption of the budgetArticle 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 <Strong> <Emphasis>Principle of equilibrium</Emphasis> </Strong> Definition and scopeArticle 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Balance from financial yearArticle 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 <Strong> <Emphasis>Principle of unit of account</Emphasis> </Strong> Use of euroArticle 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 <Strong> <Emphasis>Principle of universality</Emphasis> </Strong> ScopeArticle 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Assigned revenueArticle 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Structure to accommodate assigned revenue and provision of corresponding appropriationsArticle 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Contributions from Member States to research programmesArticle 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Assigned revenue resulting from the participation of EFTA States in certain Union programmesArticle 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .DonationsArticle 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Corporate sponsorshipArticle 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rules on deductions and exchange rate adjustmentsArticle 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 6 <Strong> <Emphasis>Principle of specification</Emphasis> </Strong> General provisionsArticle 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Transfers by Union institutions other than the CommissionArticle 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Transfers by the CommissionArticle 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Transfer proposals submitted to the European Parliament and to the Council by Union institutionsArticle 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Transfers subject to special provisionsArticle 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 7 <Strong> <Emphasis>Principle of sound financial management and performance</Emphasis> </Strong> Performance and principles of economy, efficiency and effectivenessArticle 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .EvaluationsArticle 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Compulsory financial statementArticle 35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Internal control of budget implementationArticle 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 8 <Strong> <Emphasis>Principle of transparency</Emphasis> </Strong> Publication of accounts and budgetsArticle 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Publication of information on recipients and other informationArticle 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE III <Strong>ESTABLISHMENT AND STRUCTURE OF THE BUDGET</Strong> CHAPTER 1 <Strong> <Emphasis>Establishment of the budget</Emphasis> </Strong> Estimates of revenue and expenditureArticle 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Estimated budget of the Union bodies referred to in Article 70Article 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Draft budgetArticle 41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Letter of amendment to the draft budgetArticle 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Obligations of Member States as a result of the adoption of the budgetArticle 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Draft amending budgetsArticle 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Early transmission of estimates and draft budgetsArticle 45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong> <Emphasis>Structure and presentation of the budget</Emphasis> </Strong> Structure of the budgetArticle 46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Budget nomenclatureArticle 47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Negative revenueArticle 48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ProvisionsArticle 49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Negative reserveArticle 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Emergency Aid ReserveArticle 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Presentation of the budgetArticle 52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rules on the establishment plans for staffArticle 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 <Strong> <Emphasis>Budgetary discipline</Emphasis> </Strong> Compliance with the multiannual financial framework and Decision 2014/335/EU, EuratomArticle 54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Compliance of Union acts with the budgetArticle 55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE IV <Strong>BUDGET IMPLEMENTATION</Strong> CHAPTER 1 <Strong> <Emphasis>General provisions</Emphasis> </Strong> Budget implementation in accordance with the principle of sound financial managementArticle 56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Information on transfers of personal data for audit purposesArticle 57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Basic act and exceptionsArticle 58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Budget implementation by Union institutions other than the CommissionArticle 59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Delegation of budget implementation powersArticle 60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Conflict of interestsArticle 61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong> <Emphasis>Methods of implementation</Emphasis> </Strong> Methods of budget implementationArticle 62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Shared management with Member StatesArticle 63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 <Strong> <Emphasis>European offices and Union bodies</Emphasis> </Strong> Section 1 <Strong> <Expanded>European offices</Expanded> </Strong> Scope of competences of European officesArticle 64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Appropriations regarding European officesArticle 65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Non-obligatory tasksArticle 66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Accounting records of European officesArticle 67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 <Strong> <Expanded>Agencies and Union bodies</Expanded> </Strong> Applicability to the Euratom Supply AgencyArticle 68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Executive agenciesArticle 69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Bodies set up under the TFEU and the Euratom TreatyArticle 70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Public-private partnership bodiesArticle 71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 <Strong> <Emphasis>Financial actors</Emphasis> </Strong> Section 1 <Strong> <Expanded>Principle of segregation of duties</Expanded> </Strong> Segregation of dutiesArticle 72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 <Strong> <Expanded>Authorising officer</Expanded> </Strong> Authorising officerArticle 73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Powers and duties of the authorising officerArticle 74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Keeping of supporting documents by authorising officersArticle 75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Powers and duties of Heads of Union DelegationsArticle 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 <Strong> <Expanded>Accounting officer</Expanded> </Strong> Powers and duties of the accounting officerArticle 77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Appointment and termination of duties of the accounting officerArticle 78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Powers which may be delegated by the accounting officerArticle 79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Accounting rulesArticle 80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Organisation of the accountsArticle 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Keeping the accountsArticle 82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Content and keeping of budget accountsArticle 83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .General accountsArticle 84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Bank accountsArticle 85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Treasury managementArticle 86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .The inventory of assetsArticle 87. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4 <Strong> <Expanded>Imprest administrator</Expanded> </Strong> Imprest accountsArticle 88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Creation and administration of imprest accountsArticle 89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 <Strong> <Emphasis>Liability of financial actors</Emphasis> </Strong> Section 1 <Strong> <Expanded>General rules</Expanded> </Strong> Withdrawal of delegation of powers to and suspension of duties of financial actorsArticle 90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Liability of financial actors for illegal activity, fraud or corruptionArticle 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 <Strong> <Expanded>Rules applicable to authorising officers responsible</Expanded> </Strong> Rules applicable to authorising officersArticle 92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Treatment of financial irregularities on the part of a member of staffArticle 93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 <Strong> <Expanded>Rules applicable to accounting officers and imprest administrators</Expanded> </Strong> Rules applicable to accounting officersArticle 94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rules applicable to imprest administratorsArticle 95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 6 <Strong> <Emphasis>Revenue operations</Emphasis> </Strong> Section 1 <Strong> <Expanded>Making own resources available</Expanded> </Strong> Own resourcesArticle 96. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 <Strong> <Expanded>Estimate of amounts receivable</Expanded> </Strong> Estimate of amounts receivableArticle 97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 <Strong> <Expanded>Establishment of amounts receivable</Expanded> </Strong> Establishment of amounts receivableArticle 98. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Default interestArticle 99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4 <Strong> <Expanded>Authorisation of recovery</Expanded> </Strong> Authorisation of recoveryArticle 100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 5 <Strong> <Expanded>Recovery</Expanded> </Strong> Rules on recoveryArticle 101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Recovery by offsettingArticle 102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Recovery procedure failing voluntary paymentArticle 103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Additional time for paymentArticle 104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Limitation periodArticle 105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .National treatment for entitlements of the UnionArticle 106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Fines, other penalties, sanctions and accrued interest imposed by Union institutionsArticle 107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Recovery of fines, other penalties or sanctions imposed by Union institutionsArticle 108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Compensatory interestsArticle 109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 7 <Strong> <Emphasis>Expenditure operations</Emphasis> </Strong> Financing decisionsArticle 110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Expenditure operationsArticle 111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Types of budgetary commitmentsArticle 112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Commitments for EAGF appropriationsArticle 113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Time limits for commitmentsArticle 114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Types of paymentsArticle 115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Time limits for paymentsArticle 116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 8 <Strong> <Emphasis>Internal auditor</Emphasis> </Strong> Appointment of the internal auditorArticle 117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Powers and duties of the internal auditorArticle 118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Work programme of the internal auditorArticle 119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Independence of the internal auditorArticle 120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Liability of the internal auditorArticle 121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Action before the Court of Justice of the European UnionArticle 122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Internal audit progress committeesArticle 123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE V <Strong>COMMON RULES</Strong> CHAPTER 1 <Strong> <Emphasis>Rules applicable to direct, indirect and shared management</Emphasis> </Strong> ScopeArticle 124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Forms of Union contributionArticle 125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Cross-reliance on assessmentsArticle 126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Cross-reliance on auditsArticle 127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Use of already available informationArticle 128. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Cooperation for protection of the financial interests of the UnionArticle 129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong> <Emphasis>Rules applicable to direct and indirect management</Emphasis> </Strong> Section 1 <Strong> <Expanded>Rules on procedures and management</Expanded> </Strong> Financial framework partnershipsArticle 130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Suspension, termination and reductionArticle 131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Record-keepingArticle 132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Adversarial procedure and means of redressArticle 133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interest rate rebates and guarantee fee subsidiesArticle 134. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 <Strong> <Expanded>Early-detection and exclusion system</Expanded> </Strong> Protection of the financial interests of the Union by means of detection of risks, exclusion and imposition of financial penaltiesArticle 135. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Exclusion criteria and decisions on exclusionsArticle 136. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Declaration and evidence of absence of an exclusion situationArticle 137. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Financial penaltiesArticle 138. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Duration of exclusion and limitation periodArticle 139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Publication of exclusion and financial penaltiesArticle 140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rejection from an award procedureArticle 141. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .The early-detection and exclusion systemArticle 142. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PanelArticle 143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Functioning of the database for the early-detection and exclusion systemArticle 144. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Exception applicable to the Joint Research CentreArticle 145. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 <Strong> <Expanded>IT systems and e-government</Expanded> </Strong> Electronic management of operationsArticle 146. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .e-GovernmentArticle 147. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Electronic exchange systemsArticle 148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Submission of application documentsArticle 149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 <Strong> <Emphasis>Rules applicable to direct management</Emphasis> </Strong> Evaluation committeeArticle 150. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Clarification and correction of application documentsArticle 151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .GuaranteesArticle 152. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Guarantee on pre-financingArticle 153. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE VI <Strong>INDIRECT MANAGEMENT</Strong> Indirect managementArticle 154. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Implementation of Union funds and budgetary guaranteesArticle 155. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Indirect management with international organisationsArticle 156. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Indirect management with Member State organisationsArticle 157. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Indirect management with third countriesArticle 158. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Blending operationsArticle 159. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE VII <Strong>PROCUREMENT AND CONCESSIONS</Strong> CHAPTER 1 <Strong> <Emphasis>Common provisions</Emphasis> </Strong> Principles applicable to contracts and scopeArticle 160. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Annex on procurement and delegation of powersArticle 161. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Mixed contracts and common procurement vocabularyArticle 162. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Publicity measuresArticle 163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Procurement proceduresArticle 164. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interinstitutional procurement and joint procurementArticle 165. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Preparation of a procurement procedureArticle 166. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Award of contractsArticle 167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Submission, electronic communication and evaluationArticle 168. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Contacts during the procurement procedureArticle 169. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Award decision and information to candidates or tenderersArticle 170. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Cancellation of the procurement procedureArticle 171. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Performance and modifications of the contractArticle 172. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Performance guarantees and retention money guaranteesArticle 173. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong> <Emphasis>Provisions applicable to contracts awarded by Union institutions on their own account</Emphasis> </Strong> The contracting authorityArticle 174. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Thresholds applicable and standstill periodArticle 175. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rules on access to procurementArticle 176. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Procurement rules of the World Trade OrganisationArticle 177. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 <Strong> <Emphasis>Provisions applicable for procurement in the field of external actions</Emphasis> </Strong> External action procurementArticle 178. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rules on access to procurement in the field of external actionsArticle 179. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE VIII <Strong>GRANTS</Strong> CHAPTER 1 <Strong> <Emphasis>Scope and form of grants</Emphasis> </Strong> Scope and form of grantsArticle 180. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Lump sums, unit costs and flat-rate financingArticle 181. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Single lump sumsArticle 182. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Checks and controls on beneficiaries related to lump sums, unit costs and flat ratesArticle 183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Periodic assessment of lump sums, unit costs or flat-ratesArticle 184. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Usual cost accounting practices of the beneficiaryArticle 185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Eligible costsArticle 186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Affiliated entities and sole beneficiaryArticle 187. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong> <Emphasis>Principles</Emphasis> </Strong> General principles applicable to grantsArticle 188. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TransparencyArticle 189. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Co-financingArticle 190. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Principle of non-cumulative award and prohibition of double fundingArticle 191. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .No-profit principleArticle 192. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Principle of non-retroactivityArticle 193. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 <Strong> <Emphasis>Grant award procedure and grant agreement</Emphasis> </Strong> Content and publication of calls for proposalsArticle 194. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Exceptions to calls for proposalsArticle 195. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Content of grant applicationsArticle 196. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Eligibility criteriaArticle 197. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Selection criteriaArticle 198. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Award criteriaArticle 199. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Evaluation procedureArticle 200. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Grant agreementArticle 201. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 <Strong> <Emphasis>Implementation of grants</Emphasis> </Strong> Amount of the grant and extension of audit findingsArticle 202. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Supporting documents for payment requestsArticle 203. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Financial support to third partiesArticle 204. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Implementation contractsArticle 205. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE IX <Strong>PRIZES</Strong> General rulesArticle 206. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rules of contest, award and publicationArticle 207. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE X <Strong>FINANCIAL INSTRUMENTS, BUDGETARY GUARANTEES AND FINANCIAL ASSISTANCE</Strong> CHAPTER 1 <Strong> <Emphasis>Common provisions</Emphasis> </Strong> Scope and implementationArticle 208. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Principles and conditions applicable to financial instruments and budgetary guaranteesArticle 209. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Financial liability of the UnionArticle 210. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Provisioning of financial liabilitiesArticle 211. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Common provisioning fundArticle 212. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Effective provisioning rateArticle 213. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Annual reportingArticle 214. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong> <Emphasis>Specific provisions</Emphasis> </Strong> Section 1 <Strong> <Expanded>Financial instruments</Expanded> </Strong> Rules and implementationArticle 215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Financial instruments directly implemented by the CommissionArticle 216. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Treatment of contributions from funds implemented under shared managementArticle 217. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 <Strong> <Expanded>Budgetary guarantees</Expanded> </Strong> Rules for budgetary guaranteesArticle 218. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Implementation of budgetary guaranteesArticle 219. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 <Strong> <Expanded>Financial assistance</Expanded> </Strong> Rules and implementationArticle 220. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE XI <Strong>CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES</Strong> General provisionsArticle 221. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PrinciplesArticle 222. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Budgetary aspectsArticle 223. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Call for contributionsArticle 224. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Award procedureArticle 225. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Form of contributionsArticle 226. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .GuaranteesArticle 227. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Use of contributionsArticle 228. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Report on the use of the contributionsArticle 229. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amount of the contributionArticle 230. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Control and penaltiesArticle 231. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Record keepingArticle 232. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Selection of external audit bodies or expertsArticle 233. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE XII <Strong>OTHER BUDGET IMPLEMENTATION INSTRUMENTS</Strong> Union trust funds for external actionsArticle 234. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Implementation of Union trust funds for external actionsArticle 235. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Use of budget supportArticle 236. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Remunerated external expertsArticle 237. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Non-remunerated expertsArticle 238. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Membership fees and other payments of subscriptionsArticle 239. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Expenditure on the members and staff of Union institutionsArticle 240. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE XIII <Strong>ANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING</Strong> CHAPTER 1 <Strong> <Emphasis>Annual accounts</Emphasis> </Strong> Section 1 <Strong> <Expanded>Accounting framework</Expanded> </Strong> Structure of the accountsArticle 241. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Supporting documentsArticle 242. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Financial statementsArticle 243. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 <Strong> <Expanded>Budget implementation reports</Expanded> </Strong> Budget implementation reportsArticle 244. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 3 <Strong> <Expanded>Annual accounts timetable</Expanded> </Strong> Provisional accountsArticle 245. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Approval of the final consolidated accountsArticle 246. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong> <Emphasis>Integrated financial and accountability reporting</Emphasis> </Strong> Integrated financial and accountability reportingArticle 247. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 <Strong> <Emphasis>Budgetary and other financial reporting</Emphasis> </Strong> Monthly reporting on budget implementationArticle 248. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Annual report on budgetary and financial managementArticle 249. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Annual report on financial instruments, budgetary guarantees and financial assistanceArticle 250. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Status report on accounting issuesArticle 251. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Reporting on Union trust funds for external actionsArticle 252. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Publication of information on recipientsArticle 253. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE XIV <Strong>EXTERNAL AUDIT AND DISCHARGE</Strong> CHAPTER 1 <Strong> <Emphasis>External audit</Emphasis> </Strong> External audit by the Court of AuditorsArticle 254. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rules and procedure on the auditArticle 255. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Checks on securities and cashArticle 256. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Court of Auditors’ right of accessArticle 257. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Annual report of the Court of AuditorsArticle 258. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Special reports of the Court of AuditorsArticle 259. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 <Strong> <Emphasis>Discharge</Emphasis> </Strong> Timetable of the discharge procedureArticle 260. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .The discharge procedureArticle 261. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Follow-up measuresArticle 262. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Specific provisions regarding the EEASArticle 263. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE XV <Strong>ADMINISTRATIVE APPROPRIATIONS</Strong> General provisionsArticle 264. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Payments made in advanceArticle 265. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Specific provisions regarding building projectsArticle 266. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Early information procedure and prior approval procedureArticle 267. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .TITLE XVI <Strong>INFORMATION REQUESTS AND DELEGATED ACTS</Strong> Information requests by the European Parliament and by the CouncilArticle 268. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Exercise of the delegationArticle 269. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART TWO <Strong>AMENDMENTS TO SECTOR-SPECIFIC RULES</Strong> Amendments to Regulation (EU) No 1296/2013Article 270. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendments to Regulation (EU) No 1301/2013Article 271. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendments to Regulation (EU) No 1303/2013Article 272. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendments to Regulation (EU) No 1304/2013Article 273. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendments to Regulation (EU) No 1309/2013Article 274. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendments to Regulation (EU) No 1316/2013Article 275. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendments to Regulation (EU) No 223/2014Article 276. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendments to Regulation (EU) No 283/2014Article 277. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendment to Decision No 541/2014/EUArticle 278. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART THREE <Strong>FINAL AND TRANSITIONAL PROVISIONS</Strong> Transitional provisionsArticle 279. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ReviewArticle 280. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .RepealArticle 281. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Entry into force and applicationArticle 282. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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(l); 2020 c. 1, Sch. 5 para. 1(1)