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Commission Regulation (EC, Euratom) No 2342/2002 (repealed)Show full title

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (repealed)

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  1. Introductory Text

  2. PART ONE COMMON PROVISIONS

    1. TITLE I SUBJECT

      1. Article 1.Subject(Article 1 of the Financial Regulation)

      2. Article 2.Legislative acts concerning the implementation of the budget(Articles 2 and 49 of the Financial Regulation)

    2. TITLE II BUDGETARY PRINCIPLES

      1. CHAPTER 1 Principles of unity and budget accuracy

        1. Article 3.Scope of pre-financing(Article 5a of the Financial Regulation)

        2. Article 4.Recovery of interest yielded by pre-financing(Article 5a of the Financial Regulation)

        3. Article 4a.Accounting for interest yielded on pre-financing(Article 5a of the Financial Regulation)

      2. CHAPTER 2 Principle of annuality

        1. Article 5.Appropriations for the financial year(Article 8(3) of the Financial Regulation)

        2. Article 6.Carryover of appropriations(Article 9(2) of the Financial Regulation)

        3. Article 6a.Provisional twelfths(Article 13(2) of the Financial Regulation)

      3. CHAPTER 3 (Chapter 4 of the Financial Regulation)

        1. Article 7.Rate of conversion between the euro and other currencies(Article 16 of the Financial Regulation)

        2. Article 8.Rate to be used for conversion between the euro and other currencies(Article 16 of the Financial Regulation)

        3. Article 9.Information on cash transfers by the Commission between different currencies(Article 16 of the Financial Regulation)

      4. CHAPTER 4 (Chapter 5 of the Financial Regulation)

        1. Article 10.Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 18 of the Financial Regulation)

        2. Article 11.Contributions from Member States to research programmes(Article 18(1)(a) of the Financial Regulation)

        3. Article 12.Assigned revenue resulting from the participation of EFTA States in certain Community programmes(Article 18(1)(d) of the Financial Regulation)

        4. Article 13.Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 18(1)(b) of the Financial Regulation)

        5. Article 13a.Charges entailed by acceptance of donations to the Communities(Article 19(2) of the Financial Regulation)

        6. Article 14.Passing for payment of the net amount(Article 20(1) of the Financial Regulation)

        7. Article 15.Accounts for recoverable taxes(Article 20(2) of the Financial Regulation)

      5. CHAPTER 5 (Chapter 6 of the Financial Regulation)

        1. Article 16.Transfer procedures(Article 22(1) of the Financial Regulation)

        2. Article 17.Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 22 of the Financial Regulation)

        3. Article 17a.Rules concerning the calculation of percentages of transfers of the Commission(Article 23 of the Financial Regulation)

        4. Article 18.Administrative expenditure(Article 23 of the Financial Regulation)

        5. Article 19.Grounds for requests for transfers of appropriations(Articles 22 and 23 of the Financial Regulation)

        6. Article 20.Grounds for requests for transfers from the emergency aid reserve(Article 26 of the Financial Regulation)

      6. CHAPTER 6 (Chapter 7 of the Financial Regulation)

        1. Article 21.Evaluation(Article 27 of the Financial Regulation)

        2. Article 22.Financial statement(Article 28 of the Financial Regulation)

        3. Article 22a.Effective and efficient internal control(Article 28a(1) of the Financial Regulation)

      7. CHAPTER 7 (Chapter 8 of the Financial Regulation)

        1. Article 23.Provisional publication of the budget(Article 29 of the Financial Regulation)

    3. TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET

      1. CHAPTER 1 Establishment of the budget

        1. Article 24.General introduction to the preliminary draft budget(Article 33 of the Financial Regulation)

        2. Article 25.Working documents in support of the preliminary draft budget(Articles 30 and 33 of the Financial Regulation)

        3. Article 26.Preliminary draft amending budgets(Article 37(1) of the Financial Regulation)

      2. CHAPTER 2 Structure and presentation of the budget

        1. Article 27.Administrative appropriations(Article 41 of the Financial Regulation)

        2. Article 28.Actual expenditure in the last financial year for which the accounts have been closed(Article 46(1)(e) of the Financial Regulation)

        3. Article 29.Budget remarks(Article 46(1)(g) of the Financial Regulation)

        4. Article 30.Establishment plan(Article 46(1)(3)(a) of the Financial Regulation)

    4. TITLE IV IMPLEMENTATION OF THE BUDGET

      1. CHAPTER 1 General provisions

        1. Article 31.Possible forms of basic acts(Article 49(1) of the Financial Regulation)

        2. Article 32.Maximum amounts for pilot schemes and preparatory actions(Article 49(6)(a) and (b) of the Financial Regulation)

        3. Article 32a.Preparatory measures in the field of the Common Foreign and Security Policy(Article 49(6)(c) of the Financial Regulation)

        4. Article 33.Specific powers of the Commission under the Treaties(Article 49(6)(d) of the Financial Regulation)

        5. Article 34.Definition of a conflict of interests(Article 52(2) of the Financial Regulation)

      2. CHAPTER 2 Methods of implementation

        1. Section 1 General provisions

          1. Article 35.Checks to be carried out by the Commission(Articles 53d, 54(2)(c) and 56 of the Financial Regulation)

          2. Article 35a.Measures to promote best practices(Article 53b of the Financial Regulation)

        2. Section 2 Special provisions

          1. Article 36.Direct centralised management(Article 53a of the Financial Regulation)

          2. Article 37.Exercise of powers delegated to executive agencies(Articles 54(2)(a) and 55(2) of the Financial Regulation)

          3. Article 38.Eligibility of national or international public sector bodies or private law entities with a public service mission for the delegation of powers and conditions relating thereto(Article 54(2)(c) of the Financial Regulation)

          4. Article 39.Designation of national or international public sector bodies or private law entities with a public service mission(Article 54(2)(c) of the Financial Regulation)

          5. Article 39a.Persons entrusted with the management of specific actions pursuant to Title V of the Treaty on European Union(Article 54(2)(d) of the Financial Regulation)

          6. Article 40.Compliance with the procurement rules(Article 57 of the Financial Regulation)

          7. Article 41.Detailed arrangements for indirect centralised management(Articles 54(2)(b), (c) and (d) of the Financial Regulation)

          8. Article 42.Clearance-of-accounts procedures in decentralised or shared management(Articles 53b and 53c of the Financial Regulation)

          9. Article 42a.Summary of audits and declarations(Article 53b(3) of the Financial Regulation)

          10. Article 43.Joint management(Articles 53d, 108a and 165 of the Financial Regulation)

          11. Article 43a.Information on transfers of personal data for audit purposes(Article 48 of the Financial Regulation)

      3. CHAPTER 3 Financial actors

        1. Section 1 Rights and obligations of the financial actors

          1. Article 44.Rights and obligations of the financial actors(Article 58 of the Financial Regulation)

        2. Section 2 Authorising officer

          1. Article 45.Assistance for authorising officers by delegation and subdelegation(Article 59 of the Financial Regulation)

          2. Article 46.Internal provisions governing delegations(Article 59 of the Financial Regulation)

          3. Article 47.Segregation of duties of initiation and verification of an operation(Article 60(4) of the Financial Regulation)

          4. Article 48.Management and internal control procedures(Article 60(4) of the Financial Regulation)

          5. Article 49.Keeping of supporting documents by authorising officers(Article 60(4) of the Financial Regulation)

          6. Article 50.Code of professional standards(Article 60(5) of the Financial Regulation)

          7. Article 51.Failure of the authorising officer by delegation to take action(Article 60(6) of the Financial Regulation)

          8. Article 52.Ex post verification and annual activity report(Article 60(7) of the Financial Regulation)

          9. Article 53.Transmission of financial and management information to the accounting officer(Article 60 of the Financial Regulation)

          10. Article 54.Report on negotiated procedures(Article 60 of the Financial Regulation)

        3. Section 3 Accounting officer

          1. Article 55.Appointment of the accounting officer(Article 61 of the Financial Regulation)

          2. Article 56.Termination of duties of the accounting officer(Article 61 of the Financial Regulation)

          3. Article 57.Opinion on accounting and inventory systems(Article 61 of the Financial Regulation)

          4. Article 58.Treasury management(Article 61 of the Financial Regulation)

          5. Article 59.Management of bank accounts(Article 61 of the Financial Regulation)

          6. Article 60.Signatures on accounts(Article 61 of the Financial Regulation)

          7. Article 61.Management of account balances(Article 61 of the Financial Regulation)

          8. Article 62.Transfers and conversion operations(Article 61 of the Financial Regulation)

          9. Article 63.Methods of payment(Article 61 of the Financial Regulation)

          10. Article 64.Legal Entities File(Article 61 of the Financial Regulation)

          11. Article 65.Keeping of supporting documents by the accounting officer(Article 61 of the Financial Regulation)

        4. Section 4 Imprest administrator

          1. Article 66.Conditions of use of imprest accounts(Article 63 of the Financial Regulation)

          2. Article 67.Conditions governing creation and payment(Article 63 of the Financial Regulation)

          3. Article 68.Choice of imprest administrators(Article 63 of the Financial Regulation)

          4. Article 69.Endowment of imprest accounts(Article 63 of the Financial Regulation)

          5. Article 70.Checks by authorising officers and accounting officers(Article 63 of the Financial Regulation)

          6. Article 71.Procurement procedure(Article 63 of the Financial Regulation)

      4. CHAPTER 4 Liability of the financial actors

        1. Section 1 General rules

          1. Article 72.Bodies responsible in matters of fraud(Articles 60(6) and 65(2) of the Financial Regulation)

        2. Section 2 Rules applicable to authorising officers by delegation and subdelegation

          1. Article 73.Confirmation of instructions(Article 66(2) of the Financial Regulation)

          2. Article 74.Financial irregularities(Articles 60(6) and 66(4) of the Financial Regulation)

          3. Article 75.Financial irregularities panel(Articles 60(6) and 66(4) of the Financial Regulation)

      5. CHAPTER 5 Revenue operations

        1. Section 1 Own resources

          1. Article 76.Rules applying to own resources(Article 69 of the Financial Regulation)

        2. Section 2 Estimate of amounts receivable

          1. Article 77.Estimate of amounts receivable(Article 70 of the Financial Regulation)

        3. Section 3 Establishment of amounts receivable

          1. Article 78.Procedure(Article 71 of the Financial Regulation)

          2. Article 79.Establishment of amounts receivable(Article 71 of the Financial Regulation)

          3. Article 80.Supporting documents for the establishment of amounts receivable(Article 71 of the Financial Regulation)

        4. Section 4 Authorisation of recovery

          1. Article 81.Establishment of the recovery order(Article 72 of the Financial Regulation)

        5. Section 5 Recovery

          1. Article 82.Collection formalities(Article 73 of the Financial Regulation)

          2. Article 83.Recovery by offsetting(Article 73 of the Financial Regulation)

          3. Article 84.Recovery procedure failing voluntary payment(Articles 72 and 73 of the Financial Regulation)

          4. Article 85.Additional time for payment(Article 73 of the Financial Regulation)

          5. Article 85a.Recovery of fines, periodic penalty payments and other penalties(Articles 73 and 74 of the Financial Regulation)

          6. Article 85b.Rules for limitation periods(Article 73a of the Financial Regulation)

          7. Article 86.Default interest(Article 71(4) of the Financial Regulation)

          8. Article 87.Waiving of recovery of an established amount receivable(Article 73 of the Financial Regulation)

          9. Article 88.Cancellation of an established amount receivable(Article 73 of the Financial Regulation)

          10. Article 89.Technical and accounting adjustment of an established amount receivable(Article 73 of the Financial Regulation)

      6. CHAPTER 6 Expenditure operations

        1. Article 90.Financing decision(Article 75 of the Financial Regulation)

        2. Section 1 Commitment of expenditure

          1. Article 91.Global and provisional commitments(Article 76(2) of the Financial Regulation)

          2. Article 92.Adoption of a global commitment(Article 76 of the Financial Regulation)

          3. Article 93.Decommitment failing payment within three years(Article 77 of the Financial Regulation)

          4. Article 94.Single signature(Article 76 of the Financial Regulation)

          5. Article 95.Registration of individual legal commitments(Article 77 of the Financial Regulation)

          6. Article 96.Administrative expenditure covered by provisional commitments(Article 76 of the Financial Regulation)

        3. Section 2 Validation of expenditure

          1. Article 97.Validation and ‘passing for payment’(Article 79 of the Financial Regulation)

          2. Article 98.Passing for payment of procurement contracts(Article 79 of the Financial Regulation)

          3. Article 99.Passing for payment of grants(Article 79 of the Financial Regulation)

          4. Article 100.Passing for payment of staff expenditure(Article 79 of the Financial Regulation)

          5. Article 101.Material form of ‘passed for payment’(Article 79 of the Financial Regulation)

        4. Section 3 Authorisation of payments

          1. Article 102.Checks on payments by the authorising officer(Article 80 of the Financial Regulation)

          2. Article 103.Mandatory details on payment orders and transmission to the accounting officer(Article 80 of the Financial Regulation)

        5. Section 4 Payment of expenditure

          1. Article 104.Supporting documents(Article 81 of the Financial Regulation)

          2. Article 105.Booking of pre-financing and interim payments(Article 81 of the Financial Regulation)

        6. Section 5 Time limits for expenditure operations

          1. Article 106.Payment time limits and default interest(Article 83 of the Financial Regulation)

      7. CHAPTER 7 IT Systems

        1. Article 107.Description of IT systems(Article 84 of the Financial Regulation)

        2. Article 108.Periodical save(Article 84 of the Financial Regulation)

      8. CHAPTER 8 Internal auditor

        1. Article 109.Appointment of the internal auditor(Article 85 of the Financial Regulation)

        2. Article 110.Operating resources(Article 86 of the Financial Regulation)

        3. Article 111.Work programme(Article 86 of the Financial Regulation)

        4. Article 112.Reports of the internal auditor(Article 86 of the Financial Regulation)

        5. Article 113.Independence(Article 87 of the Financial Regulation)

        6. Article 114.Liability of the internal auditor(Article 87 of the Financial Regulation)

        7. Article 115.Action before the Court of Justice of the European Communities(Article 87 of the Financial Regulation)

    5. TITLE V PROCUREMENT

      1. CHAPTER 1 General provisions

        1. Section 1 Scope and award principles

          1. Article 116.Definitions and scope(Article 88 of the Financial Regulation)

          2. Article 117.Framework contracts and specific contracts(Article 88 of the Financial Regulation)

        2. Section 2 Publication

          1. Article 118.Advertising of contracts covered by Directive 2004/18/EC, with the exception of contracts referred to in Annex IIB thereto(Article 90 of the Financial Regulation)

          2. Article 119.Advertising of contracts not covered by Directive 2004/18/EC, and of the contracts referred to in Annex IIB thereto(Article 90 of the Financial Regulation)

          3. Article 120.Publication of notices(Article 90 of the Financial Regulation)

          4. Article 121.Other forms of advertising(Article 90 of the Financial Regulation)

        3. Section 3 Procurement procedures

          1. Article 122.Types of procurement procedure(Article 91 of the Financial Regulation)

          2. Article 123.Number of candidates in restricted or negotiated procedures(Article 91 of the Financial Regulation)

          3. Article 124.Arrangements for negotiated procedures(Article 91 of the Financial Regulation)

          4. Article 125.Contests(Article 91 of the Financial Regulation)

          5. Article 125a.Dynamic purchasing system(Article 91 of the Financial Regulation)

          6. Article 125b.Competitive dialogue(Article 91 of the Financial Regulation)

          7. Article 125c.Joint procurement procedure with a Member State(Article 91 of the Financial Regulation)

          8. Article 126.Use of a negotiated procedure without prior publication of a contract notice(Article 91 of the Financial Regulation)

          9. Article 127.Use of a negotiated procedure after prior publication of a contract notice(Article 91 of the Financial Regulation)

          10. Article 128.Restricted procedure involving a call for expressions of interest(Article 91 of the Financial Regulation)

          11. Article 129.Lowvalue contracts(Article 91 of the Financial Regulation)

          12. Article 130.Documents relating to the invitation to tender(Article 92 of the Financial Regulation)

          13. Article 131.Technical specifications(Article 92 of the Financial Regulation)

          14. Article 132.Price revision(Article 92 of the Financial Regulation)

          15. Article 133.Illegal activities giving rise to exclusion(Article 93 and 114 of the Financial Regulation)

          16. Article 133a.Application of exclusion criteria and duration of exclusion(Articles 93, 94, 95 and 96 of the Financial Regulation)

          17. Article 134.Evidence(Articles 93 and 94 of the Financial Regulation)

          18. Article 134a.Central database(Article 95 of the Financial Regulation)

          19. Article 134b.Administrative and financial penalties(Articles 96 and 114 of the Financial Regulation)

          20. Article 135.Selection criteria(Article 97(1) of the Financial Regulation)

          21. Article 136.Economic and financial capacity(Article 97(1) of the Financial Regulation)

          22. Article 137.Technical and professional capacity(Article 97(1) of the Financial Regulation)

          23. Article 138.Award arrangements and criteria(Article 97(2) of the Financial Regulation)

          24. Article 138a.Use of electronic auctions(Article 97(2) of the Financial Regulation)

          25. Article 139.Abnormally low tenders(Article 97(2) of the Financial Regulation)

          26. Article 140.Time limits for receipt of tenders and requests to participate(Article 98(1) of the Financial Regulation)

          27. Article 141.Time allowed for access to invitation to tender documents(Article 98(1) of the Financial Regulation)

          28. Article 142.Time limits in urgent cases(Article 98(1) of the Financial Regulation)

          29. Article 143.Methods of communication(Article 98(1) of the Financial Regulation)

          30. Article 144.Tender guarantees(Article 98(2) of the Financial Regulation)

          31. Article 145.Opening of tenders and requests to participate(Article 98(3) of the Financial Regulation)

          32. Article 146.Committee for the evaluation of tenders and requests to participate(Article 98(4) of the Financial Regulation)

          33. Article 147.Results of the evaluation(Article 99 of the Financial Regulation)

          34. Article 148.Contacts between contracting authorities and tenderers(Article 99 of the Financial Regulation)

          35. Article 149.Information for candidates and tenderers(Articles 100(2), 101 and 105 of the Financial Regulation)

          36. Article 149a.Signature of the contract(Articles 100 and 105 of the Financial Regulation)

        4. Section 4 Guarantees and control

          1. Article 150.Advance guarantee(Article 102 of the Financial Regulation)

          2. Article 151.Performance guarantee(Article 102 of the Financial Regulation)

          3. Article 152.Guarantee for pre-financing(Article 102 of the Financial Regulation)

          4. Article 153.Suspension in the event of errors or irregularities(Article 103 of the Financial Regulation)

      2. CHAPTER 2 Provisions applicable to contracts awarded by the Community institutions on their own account

        1. Article 154.Identification of the appropriate level for the calculation of thresholds(Articles 104 and 105 of the Financial Regulation)

        2. Article 155.Separate contracts and contracts with lots(Articles 91 and 105 of the Financial Regulation)

        3. Article 156.Arrangements for estimating the value of certain contracts(Article 105 of the Financial Regulation)

        4. Article 157.Thresholds for pre-information notices(Article 105 of the Financial Regulation)

        5. Article 158.Thresholds for application of the procedures under Directive 2004/18/EC(Article 105 of the Financial Regulation)

        6. Article 158a.Standstill period before signature of the contract(Article 105 of the Financial Regulation)

        7. Article 159.Evidence of access to the market(Articles 106 and 107 of the Financial Regulation)

    6. TITLE VI GRANTS

      1. CHAPTER 1 Scope

        1. Article 160.Scope(Article 108 of the Financial Regulation)

        2. Article 160a.Subscriptions(Article 108 of the Financial Regulation)

        3. Article 160b.Participations(Article 108 of the Financial Regulation)

        4. Article 160c.Specific rules(Article 108(3) of the Financial Regulation)

        5. Article 160d.Prizes(Article 109(3)(b) of the Financial Regulation)

        6. Article 160e.Agreement and decision for grants(Article 108(1) of the Financial Regulation)

        7. Article 160f.Expenditure on the members of the institutions(Article 108(2)(a) of the Financial Regulation )

        8. Article 161.Actions which may receive grants(Article 108 of the Financial Regulation)

        9. Article 162.Bodies pursuing an aim of general European interest(Article 108 of the Financial Regulation)

        10. Article 163.Partnerships(Article 108 of the Financial Regulation)

        11. Article 164.Content of grant agreements(Article 108 of the Financial Regulation)

      2. CHAPTER 2 Award principles

        1. Article 165.No-profit rule(Article 109(2) of the Financial Regulation)

        2. Article 165a.Co-financing principle(Article 109 of the Financial Regulation)

        3. Article 166.Annual programming(Article 110(1) of the Financial Regulation)

        4. Article 167.Content of calls for proposals(Article 110(1) of the Financial Regulation)

        5. Article 168.Exceptions to calls for proposals(Article 110(1) of the Financial Regulation)

        6. Article 169. Ex post publication(Article 110(2) of the Financial Regulation)

        7. Article 169a.Information for applicants(Article 110 of the Financial Regulation)

        8. Article 170.Joint financing(Article 111 of the Financial Regulation)

        9. Article 171.Retroactive effect for management of humanitarian aid and crisis situations(Article 112 of the Financial Regulation)

        10. Article 172.External co-financing(Article 113 of the Financial Regulation)

        11. Article 172a.Eligible costs(Article 113 of the Financial Regulation)

        12. Article 172b.Principle of gradual decrease of operating grants(Article 113(2) of the Financial Regulation)

        13. Article 172c.Financing applications(Article 114 of the Financial Regulation)

      3. CHAPTER 3 Award procedure

        1. Article 173.Financing applications(Article 114 of the Financial Regulation)

        2. Article 174.Evidence of non-exclusion(Article 114 of the Financial Regulation)

        3. Article 174a.Applicants without legal personality(Article 114 of the Financial Regulation)

        4. Article 175.Financial and administrative penalties(Article 114 of the Financial Regulation)

        5. Article 175a.Eligibility criteria(Article 114 of the Financial Regulation)

        6. Article 175b.Very low value grants(Article 114(3) of the Financial Regulation)

        7. Article 176.Selection criteria(Article 115(1) of the Financial Regulation)

        8. Article 177.Award criteria(Article 115(2) of the Financial Regulation)

        9. Article 178.Evaluation of applications and award(Article 116 of the Financial Regulation)

        10. Article 179.Information for applicants(Article 116 of the Financial Regulation)

      4. CHAPTER 4 Payment and control

        1. Article 180.Supporting documents for requests for payments(Article 117 of the Financial Regulation)

        2. Article 180a.Forms of grants(Article 108a of the Financial Regulation)

        3. Article 181.Lump sums and flat-rate financing(Article 108a of the Financial Regulation)

        4. Article 182.Advance guarantee(Article 118 of the Financial Regulation)

        5. Article 183.Suspension and reduction of grants(Article 119 of the Financial Regulation)

      5. CHAPTER 5 Implementation

        1. Article 184.Implementation contracts(Article 120 of the Financial Regulation)

        2. Article 184a.Financial support to third parties(Article 120(2) of the Financial Regulation)

    7. TITLE VII PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

      1. CHAPTER 1 Presentation of the accounts

        1. Article 185.Report on budgetary and financial management during the year(Article 122 of the Financial Regulation)

        2. Article 186.Exception to the accounting principles(Article 124 of the Financial Regulation)

        3. Article 187.Going-concern principle(Article 124 of the Financial Regulation)

        4. Article 188.Principle of prudence(Article 124 of the Financial Regulation)

        5. Article 189.Principle of consistent accounting methods(Article 124 of the Financial Regulation)

        6. Article 190.Principle of comparability of information(Article 124 of the Financial Regulation)

        7. Article 191.Materiality principle(Article 124 of the Financial Regulation)

        8. Article 192.No-netting principle(Article 124 of the Financial Regulation)

        9. Article 193.Principle of reality over appearance(Article 124 of the Financial Regulation)

        10. Article 194.Accrual-based accounting principle(Article 125 of the Financial Regulation)

        11. Article 195.Valuation of assets and liabilities(Article 125 of the Financial Regulation)

        12. Article 196.Provisions(Article 125 of the Financial Regulation)

        13. Article 197.Structure of the balance sheet(Article 126 of the Financial Regulation)

        14. Article 198.Presentation of the balance sheet(Article 126 of the Financial Regulation)

        15. Article 199.Economic outturn account(Article 126 of the Financial Regulation)

        16. Article 200.Presentation of the economic outturn account(Article 126 of the Financial Regulation)

        17. Article 201.Cash flow table(Article 126 of the Financial Regulation)

        18. Article 202.Cash flow classification(Article 126 of the Financial Regulation)

        19. Article 203.Annex to the financial statements(Article 126 of the Financial Regulation)

        20. Article 204.Explanatory notes(Article 126 of the Financial Regulation)

        21. Article 205.Budgetary outturn account(Article 127 of the Financial Regulation)

        22. Article 206.Annex to the budgetary outturn account(Article 127 of the Financial Regulation)

      2. CHAPTER 2 (Chapter 3 of the Financial Regulation)

        1. Section 1 Organisation of the accounts

          1. Article 207.Organisation of the accounts(Article 132 of the Financial Regulation)

          2. Article 208.Computerised systems(Article 132 of the Financial Regulation)

        2. Section 2 Accounting ledgers

          1. Article 209.Accounting ledgers(Article 135 of the Financial Regulation)

          2. Article 210.Trial balance(Article 135 of the Financial Regulation)

          3. Article 211.Accounting reconciliations(Article 135 of the Financial Regulation)

        3. Section 3 Chart of accounts

          1. Article 212.Chart of accounts(Article 135 of the Financial Regulation)

        4. Section 4 Registration

          1. Article 213.Entries in the accounts(Article 135 of the Financial Regulation)

          2. Article 214.Accounting records(Article 135 of the Financial Regulation)

          3. Article 215.Supporting documents(Article 135 of the Financial Regulation)

          4. Article 216.Recording in the journal(Article 135 of the Financial Regulation)

          5. Article 217.Validation of entries(Article 135 of the Financial Regulation)

        5. Section 5 Reconciliation and verification

          1. Article 218.Reconciliation of accounts(Article 135 of the Financial Regulation)

        6. Section 6 Budget accounts

          1. Article 219.Content and keeping of budget accounts(Article 137 of the Financial Regulation)

      3. CHAPTER 3 (Chapter 4 of the Financial Regulation)

        1. Article 220.Property inventories(Article 138 of the Financial Regulation)

        2. Article 221.Safeguarding property(Article 138 of the Financial Regulation)

        3. Article 222.Entry of items in the inventory(Article 138 of the Financial Regulation)

        4. Article 223.Content of the inventory for each item(Article 138 of the Financial Regulation)

        5. Article 224.Inventory checks(Article 138 of the Financial Regulation)

        6. Article 225.Resale of property(Article 138 of the Financial Regulation)

        7. Article 226.Procedure for sale of fixed assets(Article 138 of the Financial Regulation)

        8. Article 227.Procedure for disposing of fixed assets(Article 138 of the Financial Regulation)

  3. PART TWO SPECIAL PROVISIONS

    1. TITLE I (TITLE II OF PART II OF THE FINANCIAL REGULATION)

      1. Article 228.Repayment of payments on account(Article 157 of the Financial Regulation)

    2. TITLE II (TITLE III OF THE FINANCIAL REGULATION)

      1. Article 229.Types of operations(Article 160 of the Financial Regulation)

      2. Article 230.Rules applicable to the JRC(Article 161 of the Financial Regulation)

    3. TITLE III (TITLE IV OF THE FINANCIAL REGULATION)

      1. CHAPTER I GENERAL PROVISIONS

        1. Article 231.Actions which may be financed(Article 162 of the Financial Regulation)

      2. CHAPTER 2 Implementation of actions

        1. Article 232.Financing agreement in decentralised management(Article 166 of the Financial Regulation)

        2. Article 233.Special loans(Article 166 of the Financial Regulation)

        3. Article 233a.Automatic decommitment of split commitments used in multi-annual programmes(Article 166(3) of the Financial Regulation)

        4. Article 234.Bank accounts(Article 166 of the Financial Regulation)

      3. CHAPTER 3 Procurement

        1. Article 235.Renting of buildings(Article 167 of the Financial Regulation)

        2. Article 236.Definitions(Article 167 of the Financial Regulation)

        3. Article 237.Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 167(1)(a) and (b) of the Financial Regulation)

        4. Article 238.Procurement by the contracting authorities referred to in Article 167(1)( c) of the Financial Regulation(Article 167(1)( c) of the Financial Regulation)

        5. Article 239.Advertising and non-discrimination(Articles 167 and 168 of the Financial Regulation)

        6. Article 240.Advertising(Article 167 of the Financial Regulation)

        7. Article 241.Thresholds and procedures for awarding service contracts(Article 167 of the Financial Regulation)

        8. Article 242.Use of the negotiated procedure for service contracts(Article 167 of the Financial Regulation)

        9. Article 243.Thresholds and procedures for awarding supply contracts(Article 167 of the Financial Regulation)

        10. Article 244.Use of the negotiated procedure for supply contracts(Article 167 of the Financial Regulation)

        11. Article 245.Thresholds and procedures for awarding works contracts(Article 167 of the Financial Regulation)

        12. Article 246.Use of the negotiated procedure for works contracts(Article 167 of the Financial Regulation)

        13. Article 247.Use of the negotiated procedure for buildings contracts(Article 167 of the Financial Regulation)

        14. Article 248.Choice of procurement procedure for mixed contracts(Article 167 of the Financial Regulation)

        15. Article 249.Tender documents(Article 167 of the Financial Regulation)

        16. Article 250.Guarantees(Articles 102 and 167 of the Financial Regulation)

        17. Article 251.Time limits for procedures(Article 167 of the Financial Regulation)

        18. Article 252.Evaluation committee(Article 167 of the Financial Regulation)

      4. CHAPTER 4 Grants

        1. Article 253.Financing in full(Article 169 of the Financial Regulation)

      5. CHAPTER 5 Imprest accounts and inventories

        1. Article 254.Creation of imprest accounts(Article 63 of the Financial Regulation)

        2. Article 255.Persons empowered to administer accounts(Article 62 of the Financial Regulation)

        3. Article 256.Inventory and advertising of sales(Article 138 of the Financial Regulation)

    4. TITLE IV (TITLE V OF THE FINANCIAL REGULATION)

      1. Article 257.Scope(Article 171 of the Financial Regulation)

      2. Article 258.Delegations by the institutions to interinstitutional European offices(Articles 171 and 174a of the Financial Regulation)

      3. Article 258a.Specific rules for the Office for Official Publications(Articles 171 and 174a of the Financial Regulation)

      4. Article 259.Delegation of certain tasks by the accounting officer(Article 172 of the Financial Regulation)

      5. Article 260.Treasury — bank accounts(Article 172 of the Financial Regulation)

      6. Article 261.Implementing rules(Article 175(1) of the Financial Regulation)

    5. TITLE V (TITLE VI OF THE FINANCIAL REGULATION)

      1. Article 262.Scope(Article 177 of the Financial Regulation)

      2. Article 263.Buildings(Article 179(3) of the Financial Regulation)

      3. Article 264.Rent guarantees(Article 177 of the Financial Regulation)

      4. Article 265.Advances to staff and members of the institutions(Article 177 of the Financial Regulation)

    6. TITLE VI (TITLE VII OF PART II OF THE FINANCIAL REGULATION)

      1. Article 265a.External experts(Article 179a of the Financial Regulation)

  4. PART THREE TRANSITIONAL AND FINAL PROVISIONS

    1. TITLE I TRANSITIONAL PROVISIONS

      1. Article 266.Transfers of research appropriations(Article 160 of the Financial Regulation)

      2. Article 267.Liquidation of the guarantee account

      3. Article 268.Conversion into euro of commitments or estimates of amounts receivable from before 1 January 2003(Article 16 of the Financial Regulation)

      4. Article 269.Decentralised management of pre-accession aid(Article 53c of the Financial Regulation)

    2. TITLE II FINAL PROVISIONS

      1. Article 270.Bodies referred to in Article 185 of the Financial Regulation(Article 185 of the Financial Regulation)

      2. Article 271.Updating of thresholds and amounts

      3. Article 272.Repeal

      4. Article 273.Entry into force

  5. Signature

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