COMMISSION DELEGATED REGULATION (EU) 2019/887
of 13 March 2019
on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
CHAPTER 1
SCOPE
Article 1
Subject Matter
Article 2
Definitions
Article 3
Scope of the budget
CHAPTER 2
BUDGETARY PRINCIPLES
Article 4
Respect for budgetary principles
Article 5
Principles of unity and of budgetary accuracy
Article 6
Principle of annuality
Article 7
Commitment of appropriations
Article 8
Principle of equilibrium
Article 9
Principle of unit of account
Article 10
Principle of universality
Article 11
Corporate sponsoring
Article 12
Principle of specification
Article 13
Principle of sound financial management and performance
Article 14
Internal control of budget implementation
Article 15
Principle of transparency
CHAPTER 3
FINANCIAL PLANNING
Article 16
Estimate of revenue and expenditure
Article 17
Establishment of the budget
CHAPTER 4
FINANCIAL ACTORS
Article 18
Segregation of duties
Article 19
Budget implementation in accordance with the principle of sound financial management
Article 20
Powers and duties of the authorising officer
Article 21
Ex ante
controls
Article 22
Ex post
controls
Article 23
Consolidated Annual Activity report
Article 24
Protection of the financial interests of the Union
Article 25
Accounting officer
Article 26
Liability of the financial actors
Article 27
Conflict of interests
CHAPTER 5
INTERNAL AUDIT
Article 28
Appointment, powers and duties of the internal auditor
Article 29
Independence of the internal auditor
Article 30
Establishment of an internal audit capability
CHAPTER 6
REVENUE AND EXPENDITURE OPERATIONS
Article 31
Implementation of revenue
Article 32
Members' contribution
Article 33
Implementation of expenditure
Article 34
Time limits
CHAPTER 7
IMPLEMENTATION OF THE BUDGET OF THE PPP BODY
Article 35
Forms of the PPP body contributions
Article 36
Cross-reliance on assessments
Article 37
Cross-reliance on audits
Article 38
Use of already available information
Article 39
Cooperation for protection of the financial interests of the Union
Article 40
Information to the Commission on cases of fraud and other financial irregularities
Article 41
Early-detection and exclusion system
Article 42
Rules on procedures, management and e-government
Article 43
Procurement
Article 44
Experts
Article 45
Grants
Article 46
Prizes
CHAPTER 8
ACCOUNTING FRAMEWORK
Article 47
Accounting rules
Article 48
Structure of the accounts
Article 49
Supporting documents
Article 50
Financial statements
Article 51
Budget implementation reports
Article 52
Provisional accounts and final accounts
Article 53
Annual report on budgetary and financial management
CHAPTER 9
EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD
Article 54
External audit
Article 55
Timetable of the discharge procedure
Article 56
The discharge procedure
Article 57
Follow-up measures
Article 58
On-the-spot checks by the Commission, the Court of Auditors and OLAF
CHAPTER 10
FINAL AND TRANSITIONAL PROVISIONS
Article 59
Information requests
Article 60
Adoption of the PPP body's financial rules
Article 61
Repeal
Article 62
Entry into force
ANNEX
Correlation table
Commission Delegated Regulation (EU) No 110/2014 |
This Regulation |
Article 1 |
Article 1 |
Article 2 |
Article 2 |
Article 3 |
Article 3 |
Article 4 |
Article 4 |
Article 5 |
Article 5 |
Article 6 |
Article 6 |
Article 7 |
Article 8 |
Article 8 |
Article 9 |
Article 9 |
Article 10 |
Article 10 |
Article 12 |
Article 11 |
Article 13 |
Article 12 |
Article 14 |
Article 13 |
Article 15 |
Article 14 |
Article 16 |
Article 15 |
Article 17 |
Article 16 |
Article 19 |
Article 17 |
Article 20 |
Article 18 |
Article 21 |
Article 19 |
Article 22 |
Article 20 |
Article 23 |
Article 21 |
Article 24 |
Article 22 |
Article 25 |
Article 23 |
Article 26 |
Article 24 |
Article 27 |
Article 25 |
Article 18 |
Article 26 |
Article 28 |
Article 27 |
Article 29 |
Article 28 |
Article 30 |
Article 29 |
Article 31 |
Article 30 |
Article 32 |
Article 31 |
Article 33 |
Article 32 |
Article 34 |
Article 33 |
Article 43 |
Article 34 |
Article 44 |
Article 35 |
Article 45 |
Article 36 |
Article 46 |
Article 37 |
Article 42 |
Article 38 |
Article 47 |
Article 39 |
Articles 48 and 53 |
Article 40 |
Articles 47 and 50 |
Article 41 |
Article 50 |
Article 42 |
Article 51 |
Article 43 |
Article 52 |
Article 44 |
Article 47 |
Article 45 |
Article 47 |
Article 46 |
Article 54 |
Article 47 |
Article 55 |
Article 47a |
Article 56 |
Article 47b |
Article 57 |
Article 48 |
Article 58 |
Article 49 |
Article 59 |
Article 50 |
Article 60 |
Article 51 |
Article 62 |