Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framewor... (32019R0715)
INHALT
Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
- COMMISSION DELEGATED REGULATION (EU) 2019/715
- of 18 December 2018
- on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
- TITLE I
- Article 1
- Subject matter
- Article 2
- Definitions
- Article 3
- Periods, dates and time limits
- Article 4
- Protection of personal data
- TITLE II
- Article 5
- Respect for budgetary principles
- CHAPTER 1
- Article 6
- Scope of the budget of the Union body
- Article 7
- Contribution agreements, grant agreements and financial framework partnerships
- Article 8
- Specific rules on the principles of unity and budgetary accuracy
- CHAPTER 2
- 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 carryover of appropriations
- Article 14
- Decommitment of appropriations
- Article 15
- Rules applicable in the event of late adoption of the budget of the Union body
- CHAPTER 3
- Article 16
- Definition and scope
- Article 17
- Balance from financial year
- CHAPTER 4
- Article 18
- Use of euro
- CHAPTER 5
- Article 19
- Scope
- Article 20
- Assigned revenue
- Article 21
- Structure to accommodate assigned revenue and provision of corresponding appropriations
- Article 22
- Donations
- Article 23
- Corporate Sponsorship
- Article 24
- Rules on deductions and exchange rates adjustments
- CHAPTER 6
- Article 25
- General provisions
- Article 26
- Transfers
- Article 27
- Specific rules on transfers
- CHAPTER 7
- Article 28
- Performance and principles of economy, efficiency and effectiveness
- Article 29
- Evaluations
- Article 30
- Internal control of budget implementation
- CHAPTER 8
- Article 31
- Publication of accounts and budgets
- TITLE III
- CHAPTER 1
- Article 32
- Single programming document
- Article 33
- Establishment of the budget
- Article 34
- Amending budgets
- CHAPTER 2
- Article 35
- Structure of the budget of the Union body
- Article 36
- Budget nomenclature
- Article 37
- Presentation of the budget of the Union body
- Article 38
- Rules on the establishment plans for staff
- TITLE IV
- CHAPTER 1
- Article 39
- Budget implementation in accordance with the principle of sound financial management
- Article 40
- Information on transfers of personal data for audit purposes
- Article 41
- Delegation of budget implementation powers
- Article 42
- Conflict of interests
- CHAPTER 2
- Article 43
- Method of implementation of the budget of the Union body
- CHAPTER 3
- Article 44
- Segregation of duties
- Article 45
- Powers and duties of authorising officer
- Article 46
- Delegation of budget implementation
- Article 47
- Keeping of supporting documents by authorizing officers
- Article 48
- Consolidated Annual Activity Report
- Article 49
- Powers and duties of the accounting officer
- Article 50
- Appointment and termination of duties of the accounting officer
- Article 51
- Accounting rules
- Article 52
- Imprest accounts
- Article 53
- Creation and administration of imprest accounts
- CHAPTER 4
- Article 54
- Withdrawal of delegation of powers to and suspension of duties of financial actors
- Article 55
- Liability of the financial actors for illegal activity, fraud or corruption
- Article 56
- Rules applicable to authorising officers
- Article 57
- Treatment of financial irregularities on the part of a member of staff
- Article 58
- Rules applicable to accounting officers
- Article 59
- Rules applicable to imprest officers
- CHAPTER 5
- Article 60
- Request for payment
- Article 61
- Treatment of interest
- Article 62
- Estimate of amounts receivable
- Article 63
- Establishment of amounts receivable
- Article 64
- Default interest
- Article 65
- Authorisation of recovery
- Article 66
- Rules on recovery
- Article 67
- Recovery by offsetting
- Article 68
- Recovery procedure failing voluntary payment
- Article 69
- Additional time for payment
- Article 70
- Limitation period
- Article 71
- Specific provisions applicable to fees and charges
- CHAPTER 6
- Article 72
- Financing decisions
- Article 73
- Expenditure operations
- Article 74
- Types of budgetary commitments
- Article 75
- Time limits for commitments
- Article 76
- Types of payments
- Article 77
- Time limits for payments
- CHAPTER 7
- Article 78
- Appointment and powers and duties of the internal auditor
- Article 79
- Independence of the internal auditor
- Article 80
- Establishment of internal audit capability
- TITLE V
- Article 81
- Forms of Union bodies' contributions
- Article 82
- Cross-reliance on assessments
- Article 83
- Cross-reliance on audits
- Article 84
- Use of already available information
- Article 85
- Cooperation for protection of the financial interests of the Union
- Article 86
- Information to the Commission on cases of fraud and other financial irregularities
- Article 87
- Early-detection and exclusion system
- Article 88
- Rules on procedures, management and e-government
- TITLE VI
- Article 89
- Common provisions
- Article 90
- Procurement procedures
- TITLE VII
- Article 91
- Grants
- Article 92
- Prizes
- TITLE VIII
- Article 93
- Remunerated external experts
- Article 94
- Non remunerated experts
- Article 95
- Membership fees and other payments of subscriptions
- Article 96
- Other instrument
- TITLE IX
- CHAPTER 1
- Article 97
- Structure of the accounts
- Article 98
- Financial statements
- Article 99
- Budget implementation reports
- Article 100
- Supporting documents
- Article 101
- Provisional accounts
- Article 102
- Approval of the final accounts
- CHAPTER 2
- Article 103
- Annual report on budgetary and financial management
- TITLE X
- Article 104
- External audit
- Article 105
- Timetable of the discharge procedure
- Article 106
- The discharge procedure
- Article 107
- Follow-up measures
- Article 108
- On-the-spot checks by the Commission, the Court of Auditors and OLAF
- TITLE XI
- Article 109
- Administrative appropriations
- Article 110
- Specific provisions regarding building projects
- TITLE XII
- Article 111
- Information requests by the European Parliament, the Council and the Commission
- Article 112
- Adoption of the new financial regulation of the Union body
- Article 113
- Repeal
- Article 114
- Entry into force
Feedback