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REGULATION (EU, Euratom) 2018/1046 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 July 2018
On the financial rules applicable to the general budget of the Union,
amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012- Recitals
PART ONE — FINANCIAL REGULATION- TITLE I — SUBJECT MATTER, DEFINITIONS AND GENERAL PRINCIPLES
- TITLE II — BUDGET AND 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 — Budgetary accounting for revenue and appropriations
- Article 11 — Commitment of appropriations
- Article 12 — Cancellation and carry-over of appropriations
- Article 13 — Detailed provisions on cancellation and carry-over of appropriations
- Article 14 — Decommitments
- Article 15 — Making appropriations corresponding to decommitments available again
- 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
- Article 20 — Scope
- Article 21 — Assigned revenue
- Article 22 — Structure to accommodate assigned revenue and provision of corresponding appropriations
- Article 23 — Contributions from Member States to research programmes
- Article 24 — Assigned revenue resulting from the participation of EFTA States in certain Union programmes
- Article 25 — Donations
- Article 26 — Corporate sponsorship
- Article 27 — Rules on deductions and exchange rate adjustments
- CHAPTER 6 — Principle of specification
- Article 28 — General provisions
- Article 29 — Transfers by Union institutions other than the Commission
- Article 30 — Transfers by the Commission
- Article 31 — Transfer proposals submitted to the European Parliament and to the Council by Union institutions
- Article 32 — Transfers subject to special provisions
- CHAPTER 7 — Principle of sound financial management and performance
- CHAPTER 8 — Principle of transparency
- TITLE III — ESTABLISHMENT AND STRUCTURE OF THE BUDGET
- CHAPTER 1 — Establishment of the budget
- Article 39 — Estimates of revenue and expenditure
- Article 40 — Estimated budget of the Union bodies referred to in Article 70
- Article 41 — Draft budget
- Article 42 — Letter of amendment to the draft budget
- Article 43 — Obligations of Member States as a result of the adoption of the budget
- Article 44 — Draft amending budgets
- Article 45 — Early transmission of estimates and draft budgets
- CHAPTER 2 — Structure and presentation of the budget
- CHAPTER 3 — Budgetary discipline
- TITLE IV — BUDGET IMPLEMENTATION
- CHAPTER 1 — General provisions
- Article 56 — Budget implementation in accordance with the principle of sound financial management
- Article 57 — Information on transfers of personal data for audit purposes
- Article 58 — Basic act and exceptions
- Article 59 — Budget implementation by Union institutions other than the Commission
- Article 60 — Delegation of budget implementation powers
- Article 61 — Conflict of interests
- CHAPTER 2 — Methods of implementation
- CHAPTER 3 — European offices and Union bodies
- CHAPTER 4 — Financial actors
- Section 1 — Principle of segregation of duties
- Section 2 — Authorising officer
- Section 3 — Accounting officer
- Article 77 — Powers and duties of the accounting officer
- Article 78 — Appointment and termination of duties of the accounting officer
- Article 79 — Powers which may be delegated by the accounting officer
- Article 80 — Accounting rules
- Article 81 — Organisation of the accounts
- Article 82 — Keeping the accounts
- Article 83 — Content and keeping of budget accounts
- Article 84 — General accounts
- Article 85 — Bank accounts
- Article 86 — Treasury management
- Article 87 — The inventory of assets
- Section 4 — Imprest administrator
- CHAPTER 5 — Liability of financial actors
- CHAPTER 6 — Revenue operations
- Section 1 — Making own resources available
- Section 2 — Estimate of amounts receivable
- Section 3 — Establishment of amounts receivable
- Section 4 — Authorisation of recovery
- Section 5 — Recovery
- Article 101 — Rules on recovery
- Article 102 — Recovery by offsetting
- Article 103 — Recovery procedure failing voluntary payment
- Article 104 — Additional time for payment
- Article 105 — Limitation period
- Article 106 — National treatment for entitlements of the Union
- Article 107 — Fines, other penalties, sanctions and accrued interest imposed by Union institutions
- Article 108 — Recovery of fines, other penalties or sanctions imposed by Union institutions
- Article 109 — Compensatory interests
- CHAPTER 7 — Expenditure operations
- CHAPTER 8 — Internal auditor
- Article 117 — Appointment of the internal auditor
- Article 118 — Powers and duties of the internal auditor
- Article 119 — Work programme of the internal auditor
- Article 120 — Independence of the internal auditor
- Article 121 — Liability of the internal auditor
- Article 122 — Action before the Court of Justice of the European Union
- Article 123 — Internal audit progress committees
- TITLE V — COMMON RULES
- CHAPTER 1 — Rules applicable to direct, indirect and shared management
- CHAPTER 2 — Rules applicable to direct and indirect management
- Section 1 — Rules on procedures and management
- Section 2 — Early-detection and exclusion system
- Article 135 — Protection of the financial interests of the Union by means of detection of risks, exclusion and imposition of financial penalties
- Article 136 — Exclusion criteria and decisions on exclusions
- Article 137 — Declaration and evidence of absence of an exclusion situation
- Article 138 — Financial penalties
- Article 139 — Duration of exclusion and limitation period
- Article 140 — Publication of exclusion and financial penalties
- Article 141 — Rejection from an award procedure
- Article 142 — The early-detection and exclusion system
- Article 143 — Panel
- Article 144 — Functioning of the database for the early-detection and exclusion system
- Article 145 — Exception applicable to the Joint Research Centre
- Section 3 — IT systems and e-government
- CHAPTER 3 — Rules applicable to direct management
- TITLE VI — INDIRECT MANAGEMENT
- Article 154 — Indirect management
- Article 155 — Implementation of Union funds and budgetary guarantees
- Article 156 — Indirect management with international organisations
- Article 157 — Indirect management with Member State organisations
- Article 158 — Indirect management with third countries
- Article 159 — Blending operations
- TITLE VII — PROCUREMENT AND CONCESSIONS
- CHAPTER 1 — Common provisions
- Article 160 — Principles applicable to contracts and scope
- Article 161 — Annex on procurement and delegation of powers
- Article 162 — Mixed contracts and common procurement vocabulary
- Article 163 — Publicity measures
- Article 164 — Procurement procedures
- Article 165 — Interinstitutional procurement and joint procurement
- Article 166 — Preparation of a procurement procedure
- Article 167 — Award of contracts
- Article 168 — Submission, electronic communication and evaluation
- Article 169 — Contacts during the procurement procedure
- Article 170 — Award decision and information to candidates or tenderers
- Article 171 — Cancellation of the procurement procedure
- Article 172 — Performance and modifications of the contract
- Article 173 — Performance guarantees and retention money guarantees
- CHAPTER 2 — Provisions applicable to contracts awarded by Union institutions on their own account
- CHAPTER 3 — Provisions applicable for procurement in the field of external actions
- TITLE VIII — GRANTS
- CHAPTER 1 — Scope and form of grants
- Article 180 — Scope and form of grants
- Article 181 — Lump sums, unit costs and flat-rate financing
- Article 182 — Single lump sums
- Article 183 — Checks and controls on beneficiaries related to lump sums, unit costs and flat rates
- Article 184 — Periodic assessment of lump sums, unit costs or flat-rates
- Article 185 — Usual cost accounting practices of the beneficiary
- Article 186 — Eligible costs
- Article 187 — Affiliated entities and sole beneficiary
- CHAPTER 2 — Principles
- CHAPTER 3 — Grant award procedure and grant agreement
- Article 194 — Content and publication of calls for proposals
- Article 195 — Exceptions to calls for proposals
- Article 196 — Content of grant applications
- Article 197 — Eligibility criteria
- Article 198 — Selection criteria
- Article 199 — Award criteria
- Article 200 — Evaluation procedure
- Article 201 — Grant agreement
- CHAPTER 4 — Implementation of grants
- TITLE IX — PRIZES
- TITLE X — FINANCIAL INSTRUMENTS, BUDGETARY GUARANTEES AND FINANCIAL ASSISTANCE
- CHAPTER 1 — Common provisions
- Article 208 — Scope and implementation
- Article 209 — Principles and conditions applicable to financial instruments and budgetary guarantees
- Article 210 — Financial liability of the Union
- Article 211 — Provisioning of financial liabilities
- Article 212 — Common provisioning fund
- Article 213 — Effective provisioning rate
- Article 214 — Annual reporting
- CHAPTER 2 — Specific provisions
- TITLE XI — CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES
- Article 221 — General provisions
- Article 222 — Principles
- Article 223 — Budgetary aspects
- Article 224 — Call for contributions
- Article 225 — Award procedure
- Article 226 — Form of contributions
- Article 227 — Guarantees
- Article 228 — Use of contributions
- Article 229 — Report on the use of the contributions
- Article 230 — Amount of the contribution
- Article 231 — Control and penalties
- Article 232 — Record keeping
- Article 233 — Selection of external audit bodies or experts
- TITLE XII — OTHER BUDGET IMPLEMENTATION INSTRUMENTS
- Article 234 — Union trust funds for external actions
- Article 235 — Implementation of Union trust funds for external actions
- Article 236 — Use of budget support
- Article 237 — Remunerated external experts
- Article 238 — Non-remunerated experts
- Article 239 — Membership fees and other payments of subscriptions
- Article 240 — Expenditure on the members and staff of Union institutions
- TITLE XIII — ANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING
- CHAPTER 1 — Annual accounts
- CHAPTER 2 — Integrated financial and accountability reporting
- CHAPTER 3 — Budgetary and other financial reporting
- Article 248 — Monthly reporting on budget implementation
- Article 249 — Annual report on budgetary and financial management
- Article 250 — Annual report on financial instruments, budgetary guarantees and financial assistance
- Article 251 — Status report on accounting issues
- Article 252 — Reporting on Union trust funds for external actions
- Article 253 — Publication of information on recipients
- TITLE XIV — EXTERNAL AUDIT AND DISCHARGE
- TITLE XV — ADMINISTRATIVE APPROPRIATIONS
- TITLE XVI — INFORMATION REQUESTS AND DELEGATED ACTS
- PART TWO — AMENDMENTS TO SECTOR-SPECIFIC RULES
- Article 270 — Amendments to Regulation (EU) No 1296/2013
- Article 271 — Amendments to Regulation (EU) No 1301/2013
- Article 272 — Amendments to Regulation (EU) No 1303/2013
- Article 273 — Amendments to Regulation (EU) No 1304/2013
- Article 274 — Amendments to Regulation (EU) No 1309/2013
- Article 275 — Amendments to Regulation (EU) No 1316/2013
- Article 276 — Amendments to Regulation (EU) No 223/2014
- Article 277 — Amendments to Regulation (EU) No 283/2014
- Article 278 — Amendment to Decision No 541/2014/EU
- PART THREE — FINAL AND TRANSITIONAL PROVISIONS
- Final
- ANNEX I — CHAPTER 1
- ANNEX II