Lexparency.org
Deutsch
Español
Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council
- Recitals
TITLE I — GENERAL PROVISIONS- TITLE II — BUDGETARY PRINCIPLES
- CHAPTER 1 — Principles of unity and of budget accuracy
- CHAPTER 2 — Principle of annuality
- Article 10 — Definition
- Article 11 — Type of appropriations
- Article 12 — Accounting for revenue and appropriations
- Article 13 — Commitment of appropriations
- Article 14 — Cancelation and carry-over of appropriations
- Article 15 — Carry-over rules for assigned revenue
- Article 16 — Decommitment of appropriations
- Article 17 — Commitments
- Article 18 — Rules applicable in the event of late adoption of the budget of the Union body
- CHAPTER 3 — Principle of equilibrium
- CHAPTER 4 — Principle of unit of account
- CHAPTER 5 — Principle of universality
- CHAPTER 6 — Principle of specification
- CHAPTER 7 — Principle of sound financial management
- CHAPTER 8 — Principle of transparency
- TITLE III — ESTABLISHMENT AND STRUCTURE OF THE BUDGET
- TITLE IV — IMPLEMENTATION OF THE BUDGET OF THE UNION BODY
- CHAPTER 1 — General provisions
- CHAPTER 2 — Financial actors
- CHAPTER 3 — Liability of financial actors
- CHAPTER 4 — Revenue operations
- Article 57 — Request for payment
- Article 58 — Treatment of interest
- Article 59 — Estimate of amounts receivable
- Article 60 — Establishment of amounts receivable
- Article 61 — Authorisation of recovery
- Article 62 — Rules on recovery
- Article 63 — Collection formalities
- Article 64 — Additional time for payment
- Article 65 — List of entitlements
- Article 66 — Limitation period
- Article 67 — Specific provisions applicable to fees and charges
- CHAPTER 5 — Expenditure operations
- Article 68 — Financing decisions
- Article 69 — Types of commitments
- Article 70 — Rules applicable to commitments
- Article 71 — Checks applicable to commitments
- Article 72 — Validation of expenditure
- Article 73 — Validation and material form of passing for payment
- Article 74 — Authorisation of expenditure
- Article 75 — Types of payments
- Article 76 — Payment limited to funds available
- Article 77 — Time limits
- CHAPTER 6 — IT systems
- CHAPTER 7 — Internal auditor
- TITLE V — PROCUREMENT
- TITLE VI — SPECIFIC PROVISIONS REGARDING ADMINISTRATIVE APPROPRIATIONS
- TITLE VII — EXPERTS
- TITLE VIII — GRANTS AND PRIZESAWARDED BY THE UNION BODY
- TITLE IX — PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
- CHAPTER 1 — Presentation of the accounts
- Article 92 — Structure of the accounts
- Article 93 — Report on budgetary and financial management
- Article 94 — Rules governing the accounts
- Article 95 — Accounting principles
- Article 96 — Financial statements
- Article 97 — Budgetary implementation reports
- Article 98 — Provisional accounts
- Article 99 — Approval of the final accounts
- CHAPTER 2 — Accounting and property inventories
- TITLE X — EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD
- TITLE XI — TRANSITIONAL AND FINAL PROVISIONS
- Final