Commission Delegated Regulation (EU) 2019/715Show full title

CHAPTER 1 U.K. PRINCIPLES OF UNITY AND OF BUDGETARY ACCURACY

Article 6 U.K. Scope of the budget of the Union body

1. For each financial year, the budget of the Union body shall forecast and authorise all revenue and expenditure considered necessary for the Union body. It shall comprise the revenue and expenditure of the Union body, including administrative expenditure.

2. The budget of the Union body shall contain the following:

(a) non-differentiated appropriations;

(b) where justified by operational needs, differentiated appropriations, which consist of commitment appropriations and payment appropriations.

3. The appropriations authorised for the financial year shall consist of:

(a) appropriations consisting of the annual contribution granted by the Union;

(b) appropriations arising from own revenue consisting of all fees and charges which the Union body is authorised to collect by virtue of the tasks entrusted to it, and any other revenue;

(c) appropriations consisting of any financial contributions from the host Member States;

(d) appropriations provided following the receipt of revenue assigned during the financial year to specific items of expenditure in accordance with Article 20(1);

(e) appropriations carried over from the preceding financial years.

4. Revenue consisting of fees and charges shall only be assigned in exceptional and duly justified cases provided for in the constituent act.

5. Commitment appropriations shall cover the total cost of the legal commitments entered into during the financial year, subject to Article 75(2).

6. Payment appropriations shall cover payments made to honour the legal commitments entered into in the financial year or preceding financial years.

7. Paragraphs 3 and 5 of this Article shall not prevent appropriations being committed globally or budgetary commitments being made in annual instalments as respectively provided for in point (b) of Article 74(1) and in Article 74(2).

Article 7 U.K. Contribution agreements, grant agreements and financial framework partnerships

1. Contribution agreements and grant agreements may be exceptionally concluded between the Commission and a Union body provided that the following conditions are met:

(a) the constituent act of the Union body or a basic act expressly provides for such possibility;

(b) the conclusion of such an agreement is duly justified by the special nature of the action and specific expertise of the Union body;

(c) the tasks to be implemented by the Union body under the agreement satisfy the following criteria:

(i)

fall within the scope of the Union body's objectives and the tasks are compatible with the Union body's mandate as set out in the constituent act;

(ii)

the tasks do not form part of the tasks assigned to the Union body in the constituent act and financed by the annual contribution granted to it by the Union.

2. Where contribution agreements and grant agreements referred in paragraph 1 and service-level agreements are concluded for services offered by the Union body to the Commission, the Commission may establish a financial framework partnership agreement with the Union body in line with Article 130 of Regulation (EU, Euratom) 2018/1046.

3. The choice by the Commission of the Union body shall take due account of the cost efficiency of entrusting those tasks.

4. Where the Commission exceptionally signs a contribution agreement with the Union body, the rules applicable to indirect management laid down in Titles V and VI of Regulation (EU, Euratom) 2018/1046 shall apply to the Union body in respect of funds allocated to that agreement and Articles 105 and 106 of this Regulation shall not apply.

5. The tasks referred to under paragraph 1 should be included in the Single Programming Document of the Union body, referred to in Article 32, for information purposes only. Information on the agreements referred to under paragraph 2 shall be included in the consolidated annual activity report referred to in Article 48.

6. The authorising officer shall inform the management board before signing any agreement referred to in paragraph 2.

Article 8 U.K. Specific rules on the principles of unity and budgetary accuracy

1. All revenue and expenditure shall be booked to a budget line in the budget of the Union body.

2. No expenditure may be committed or authorised in excess of the appropriations authorised by the budget of the Union body.

3. An appropriation may be entered in the budget of the Union body only if it is for an item of expenditure considered necessary.

4. Interest generated by pre-financing payments made from the budget of the Union body shall not be due to the Union body except as otherwise provided in the contribution agreements referred to in Article 7.