TITLE IVIMPLEMENTATION OF THE BUDGET OF THE UNION BODY
CHAPTER 6EXPENDITURE OPERATIONS
Article 74Types of budgetary commitments
1.
Budgetary commitments shall fall into one of the following three categories:
(a)
individual: when the recipient and the amount of the expenditure are known;
(b)
global: when at least one of the elements necessary to identify the individual commitment is still not known;
(c)
provisional: to cover routine administrative expenditure where either the amount or the final payees are not definitively known.
2.
Budgetary commitments for actions extending over more than one financial year may be broken down over several years into annual instalments only where the constituent act or basic act so provides or where they relate to administrative expenditure.
3.
A global budgetary commitment shall be made on the basis of a financing decision.
The global budgetary commitment shall be made at the latest before the decision on the recipients and amounts is taken and, where implementation of the appropriations concerned involves the adoption of a work programme, at the earliest after that programme has been adopted.
4.
The global budgetary commitment shall be implemented by the conclusion of one or more legal commitments.
5.
Each individual legal commitment adopted following a global budgetary commitment shall, prior to signature, be registered by the authorising officer in the budgetary accounts and booked to the global budgetary commitment.
6.
Provisional budgetary commitments shall be implemented by entering into one or more legal commitments giving rise to an entitlement to subsequent payments. However, in cases relating to expenditure on staff management, they may be implemented directly by payments.