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Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012
On the financial rules applicable to the general budget of the Union
and repealing Council Regulation (EC, Euratom) No 1605/2002- Recitals
PART ONE — COMMON PROVISIONS- TITLE I — SUBJECT MATTER, SCOPE AND DEFINITIONS
- TITLE II — BUDGETARY PRINCIPLES
- Article 6 — Respect for budgetary principles
- CHAPTER 1 — Principles of unity and of budgetary accuracy
- CHAPTER 2 — Principle of annuality
- Article 9 — Definition
- Article 10 — Type of appropriations
- Article 11 — Accounting for revenue and appropriations
- Article 12 — Commitment of appropriations
- Article 13 — Cancellation and carry-over of appropriations
- Article 14 — Carry-over rules for assigned revenue
- Article 15 — Decommitment of appropriations
- Article 16 — Rules applicable in the event of late adoption of the budget
- CHAPTER 3 — Principle of equilibrium
- CHAPTER 4 — Principle of unit of account
- CHAPTER 5 — Principle of universality
- CHAPTER 6 — Principle of specification
- Article 24 — General provisions
- Article 25 — Transfers by institutions other than the Commission
- Article 26 — Transfers by the Commission
- Article 27 — Transfer proposals submitted to the European Parliament and the Council by the institutions
- Article 28 — Specific rules on transfers
- Article 29 — Transfers subject to special provisions
- CHAPTER 7 — Principle of sound financial management
- CHAPTER 8 — Principle of transparency
- TITLE III — ESTABLISHMENT AND STRUCTURE OF THE BUDGET
- CHAPTER 1 — Establishment of the budget
- Article 36 — Estimates of revenue and expenditure
- Article 37 — Estimated budget of the bodies referred to in Article 208
- Article 38 — Draft budget
- Article 39 — Letter of amendment to the draft budget
- Article 40 — Obligations of the Member States stemming from the adoption of the budget
- Article 41 — Draft amending budgets
- Article 42 — Early transmission of estimates and draft budgets
- CHAPTER 2 — Structure and presentation of the budget
- CHAPTER 3 — Budgetary discipline
- TITLE IV — IMPLEMENTATION OF THE BUDGET
- CHAPTER 1 — General provisions
- Article 53 — Budget implementation in accordance with the principle of sound financial management
- Article 54 — Basic act and exceptions
- Article 55 — Implementation of the budget by institutions other than the Commission
- Article 56 — Delegation of budget implementation powers
- Article 57 — Conflict of interests
- CHAPTER 2 — Methods of implementation
- CHAPTER 3 — Financial actors
- CHAPTER 4 — Liability of financial actors
- CHAPTER 5 — Revenue operations
- CHAPTER 6 — Expenditure operations
- CHAPTER 7 — IT systems and e-Government
- CHAPTER 8 — Administrative principles
- CHAPTER 9 — Internal auditor
- TITLE V — PUBLIC PROCUREMENT AND CONCESSIONS
- CHAPTER 1 — General provisions
- Section 1 — Scope and award principles
- Section 2 — Publication
- Section 3 — Procurement procedures
- Article 104 — Procurement procedures
- Article 104a — Inter-institutional procurement and joint procurement
- Article 105 — Preparation of a procurement procedure
- Article 105a — Protection of the Union's financial interests by means of detection of risks and imposition of administrative sanctions
- Article 106 — Exclusion criteria and administrative sanctions
- Article 107 — Rejection from a given procurement procedure
- Article 108 — The early detection and exclusion system
- Article 110 — Award of contracts
- Article 111 — Submission, electronic communication and evaluation
- Article 112 — Contacts during the procurement procedure
- Article 113 — Award decision and information to candidates or tenderers
- Article 114 — Cancellation of the procurement procedure
- Article 114a — Performance and modifications of the contract
- Section 4 — Guarantees and corrective action
- CHAPTER 2 — Provisions applicable to contracts awarded by the institutions on their own account
- TITLE VI — GRANTS
- TITLE VII — PRIZES
- TITLE VIII — FINANCIAL INSTRUMENTS
- TITLE IX — PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
- CHAPTER 1 — Presentation of the accounts
- Article 141 — Structure of the accounts
- Article 142 — Report on budgetary and financial management
- Article 143 — Rules governing the accounts
- Article 144 — Accounting principles
- Article 145 — Financial statements
- Article 146 — Budgetary implementation reports
- Article 147 — Provisional accounts
- Article 148 — Approval of the final consolidated accounts
- CHAPTER 2 — Information on the implementation of the budget
- CHAPTER 3 — Accounting
- CHAPTER 4 — Property inventories
- TITLE X — EXTERNAL AUDIT AND DISCHARGE
- PART TWO — SPECIAL PROVISIONS
- TITLE I — EUROPEAN AGRICULTURAL GUARANTEE FUND
- Article 168 — Special provisions on the European Agricultural Guarantee Fund
- Article 169 — Commitments of EAGF appropriations
- Article 170 — Global provisional commitments of EAGF appropriations
- Article 171 — Schedule and timing of EAGF budgetary commitments
- Article 172 — Accounting of EAGF expenditure
- Article 173 — Transfer of EAGF appropriations
- Article 174 — Assigned EAGF revenue
- TITLE II — STRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND, EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT, FUNDS IN THE AREA OF FREEDOM, SECURITY AND JUSTICE MANAGED IN SHARED MANAGEMENT AND CONNECTING EUROPE FACILITY
- Article 175 — Special provisions
- Article 176 — Respect of the allocations of commitment appropriations
- Article 177 — Payments of contributions, interim payments and repayments
- Article 178 — Decommitment of appropriations
- Article 178a — Carry-over of commitment appropriations for the Connecting Europe Facility
- Article 179 — Transfer of appropriations
- Article 180 — Management, selection and audit
- TITLE III — RESEARCH
- TITLE IV — EXTERNAL ACTIONS
- TITLE V — EUROPEAN OFFICES
- Article 195 — The European Offices
- Article 196 — Appropriations regarding the European offices
- Article 197 — Authorising Officer of European offices
- Article 198 — The accounts of the interinstitutional European offices
- Article 199 — Delegation of authorising officer powers for interinstitutional European offices
- Article 200 — Services to third parties
- TITLE VI — ADMINISTRATIVE APPROPRIATIONS
- TITLE VII — EXPERTS
- TITLE VIII — CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES
- Article 204a — General provisions
- Article 204b — Principles
- Article 204c — Budgetary aspects
- Article 204d — Call for contributions
- Article 204e — Award procedure
- Article 204f — Evaluation procedure
- Article 204g — Form of contributions
- Article 204h — Rules for contribution
- Article 204i — Prefinancing
- Article 204j — Guarantees
- Article 204k — Use of contributions
- Article 204l — Report on the use of the contributions
- Article 204m — Payment of the balance
- Article 204n — Control and penalties
- Article 204o — Record keeping
- Article 204p — Selection of external audit bodies or experts
- PART THREE — FINAL AND TRANSITIONAL PROVISIONS
- Article 205 — Transitional provisions
- Article 206 — Information requests by the European Parliament and the Council
- Article 207 — Thresholds and amounts
- Article 208 — Framework financial regulation for bodies set up under the TFEU and the Euratom Treaty
- Article 209 — Model Financial Regulation for public-private partnership bodies
- Article 210 — Exercise of the delegation
- Article 211 — Review
- Article 212 — Repeal
- Article 213 — Review concerning the EEAS
- Article 214 — Entry into force
- Final
- ANNEX
- JOINT STATEMENT ON MFF-RELATED ISSUES
- JOINT STATEMENT ON EXPENDITURE RELATED TO BUILDINGS WITH REFERENCE TO ARTICLE 203
- JOINT STATEMENT BY THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COMMISSION ON ARTICLE 203(3)